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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
LAPORAN TAHUNAN
ANNUAL REPORT 2023
Tangguh, Berkembang, dan Maju
Mengembangkan Bisnis yang Berkelanjutan
Resillient, Growing and Progressing to Develop a Sustainable Business
2023 Annual Report PT Bank Mestika Dharma Tbk 1
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
4 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
SANGGAHAN DAN BATASAN
TANGGUNG JAWAB
Disclaimer and Limitation of Liability
Laporan tahunan ini memuat informasi This annual report contains information
mengenai kinerja, strategi, rencana, proyeksi about performance, strategies, plans,
dan tujuan Perusahaan tertentu yang projections and objectives of the Company
dikategorikan sebagai prediksi mengenai that are categorized as predictions about
masa depan kecuali hal-hal yang bersifat the future except for historical matters.
historis. Pernyataan mengenai masa depan Statements regarding the future in term
yang berupa rencana, asumsi dan prediksi of plans, assumptions and predictions
memiliki risiko dan ketidakpastian yang have risks and uncertainties that can
dapat menyebabkan strategi, proyeksi dan lead to future strategies, projections and
tujuan perusahaan di masa depan berbeda objectives of the company that differ from
dari yang diharapkan atau diprediksikan. those expected or predicted.
Laporan tahunan ini tersedia dalam Bahasa This annual report is available in Indonesian
Indonesia dan Bahasa Inggris. Apabila and English. If there are differences in
terdapat perbedaan penafsiran, maka yang interpretation, then the Indonesian version
berlaku adalah versi Bahasa Indonesia. will apply.
Penggunaan kata “Bank Mestika”, The use of the words “Bank Mestika”,
“Perseroan” dan “Bank” didefenisikan “Company” and “Bank” are defined as PT
sebagai PT Bank Mestika Dharma, Tbk yang Bank Mestika Dharma, Tbk, which is used
digunakan atas dasar kemudahan untuk on the general term for its easiness.
penyebutan secara umum.
2023 Annual Report PT Bank Mestika Dharma Tbk 5
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
TANGGUH, BERKEMBANG DAN MAJU
MENJALANKAN BISNIS YANG BERKELANJUTAN
Resilient, Evolving and Advancing to Conduct Sustainable Business
Kinerja Perseroan di tahun The Company’s performance
2023 tetap tumbuh ditengah in 2023 will continue to grow
persaingan ketat antar Lembaga amidst intense competition among
Jasa Keuangan dan berkembang Financial Services Institutions
mengikuti perkembangan digital and develop following digital
yang memberikan diversifikasi developments that provide
kebutuhan nasabah akan diversified customer needs
kemudahan bertransaksi serta for ease of transactions and
secara konsisten menjalankan consistently run a sustainable
bisnis yang berkelanjutan untuk business to continue to maintain
terus menjaga kepercayaan customer confidence in using
nasabah memakai produk dan financial products and services
layanan jasa keuangan yang provided by the Company.
disediakan oleh Perseroan.
2022 Adapting to Many Changes in Digital Era
Tahun 2022 telah kita lewati dengan baik. We have passed the year 2022 with flying colors.
Dampak dari pandemi Covid 19 berangsur- angsur The impact of the Covid 19 pandemic is gradually
membaik, perekonomian Indonesia mengalami improving, Indonesia’s economy is recovering and
pemulihan dan kinerja perbankan tumbuh positif banking performance grew positively amidst the
ditengah gejolak perekonomian global. Kinerja global economic turmoil. global economic turmoil.
positif ini memberikan angin segar kepada kita This positive performance gives fresh air to all of us,
semua, bahwa optimis perbaikan perekonomian that we are optimistic that economic improvement
untuk tahun yang akan datang dapat dicapai. for the the coming year can be achieved.Since
Sejak pandemi melanda hingga saat ini, perilaku the pandemic hit until now, people’s behavior in
masyarakat dalam bertransaksi keuangan telah financial transactions has changed. in financial
berubah. Era new normal telah dijalani dengan transactions has changed. The new normal era
baik, kebiasan masyarakat berubah baik dalam has been well lived, people’s habits have changed
hal bertransaksi keuangan, belanja, dan kegiatan both in terms of changed both in terms of financial
lainnya. Bank Mestika sebagai Lembaga Jasa transactions, shopping, and other activities.
Keuangan senantiasa memberikan pelayanan yang Bank Mestika as a Financial Services Institution
terbaik untuk nasabahnya. Peningkatan kualitas always provide the best service for its customers.
produk dan layanan ditingkatkan untuk dapat Improved quality of products and services to be
bersaing di era digital saat ini. able to compete in today’s digital era.
Akselarasi Peningkatan Layanan Digital Perbankan
2021 Acceleration of Banking Digital Service Improvement
Pada tahun ini, Dunia berjuang menangani This year, the world struggled with COVID-19,
covid-19, berbagai langkah di sektor kesehatan various steps in the health sector were taken to
dilakukan untuk mencegah penyebaran pandemi prevent the spread of the pandemic and various
serta berbagai stimulus / kebiljakan diterapkan stimulus / policies are applied as a form of risk
sebagai bentuk mitigasi risiko dari sisi keuangan mitigation from the financial / economic side.Until
/ perekonomian. Hingga akhir tahun 2021, masih the end of 2021, it is still in effect Enforcement of
diberlakukan Pemberlakuan Pembatan Kegiatan Community Activity Restrictions. Activities that are
Masyarakat. Aktivitas yang bersifat tatap muka face-to-face are limited. Massive changes occur
dibatasi. Perubahan masiv terjadi dari sisi cara in terms of the way people financial transactions.
masyarakat bertransaksi keuangan. Bank Mestika Bank Mestika as a Financial Services Institution
sebagai Lembaga Jasa Keuangan melakukan has improved Banking digital services by adding
peningkatan layanan digital Perbankan dengan a variety of digital banking services to facilitate
menambah variasi layanan digital perbankan financial transactions without conducting face-to
untuk mempermudah transaksi keuangan tanpa face-to-face but while still applying the principles
melakukan tatap muka namun dengan tetap of principles of prudence and good risk mitigation
menerapkan prinsip kehati-hatian dan mitigasi to provide a sense of security and comfort to Bank
risiko yang baik untuk memberikan rasa aman dan Mestika’s loyal customers.
nyaman kepada para nasabah setia Bank Mestika.
6 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Melangkah Menuju Bisnis yang Berkelanjutan
2020 Step Towards Sustainable Business
Tahun 2020 adalah tahun awal Perseroan 2020 is the beginning of the company applying
menerapkan prinsip keuangan berkelanjutan the principle of sustainable financial. its business
dalam kegiatan bisnisnya. Kajian secara bertahap Gradually and the adjustment of the financial
dan penyesuaian prinsip penerapan keuangan application of the principle of sustainable gradually
berkelanjutan secara bertahap terhadap kegiatan toward. business activities of the company.
bisnis Perseroan.
Hal tersebut untuk mendukung mewujudkan This is to support realize sustainable development
pembangunan berkelanjutan yang mampu that is capable of maintaining economic stability
menjaga stabilitas ekonomi serta bersifat inklusif and is inclusive required national economic
diperlukan sistem perekonomian nasional yang system which puts forward harmony between the
mengedepankan keselarasan antara aspek economic aspect , social , and environment .
ekonomi, sosial, dan lingkungan hidup.
Kuat Melewati Tantangan, Maju Menghadapi Perubahan
2019 Build Up Strength To Face, The Tough Challenge Ahead
Tahun 2019 telah dilewati, tahun yang sarat akan 2019 has been passed, a year full of challenges
tantangan dalam kondisi Perekonomian. Prediksi in economic conditions. Prediction appears that
muncul bahwa banyak negara termasuk Indonesia many countries including Indonesia will experience
akan mengalami penurunan pertumbuhan ekonomi a decline in economic growth by the end of 2019.
pada akhir tahun 2019.
Namun, perekonomian Indonesia pada akhir tahun However, Indonesia’s economy in the end of the
tumbuh sebesar 5,02% dan industri Perbankan year grew by 5.02% and the banking industry
masih tetap stabil dan memberikan keuntungan remained stable and gave good profits. As a
yang baik. Sebagai pelaku pasar di industri market performer in the financial industry, PT Bank
keuangan, PT Bank Mestika Dharma Tbk menutup Mestika Dharma Tbk closed the year with positive
tahun dengan kinerja positif dengan pencapaian performance with achievements as planned at the
seperti yang telah direncanakan diawal tahun. beginning of the year. Achievements achieved
Pencapaian yang dicapai sebagai bentuk komitmen as a form of bank commitment to shareholders
bank kepada shareholder dan stakeholder untuk and stakeholders to continue to be the Bank of
terus menjadi Bank kepercayaan masyarakat dan community trust and pride in North Sumatra.
kebanggaan Sumatera Utara.
Membangun Infrastruktur untuk
Pembangunan di Masa Depan
2018 Developing Bank’s Infrastructure for Future Growth
Pencapaian Bank Mestika di tahun 2018 The achievement of Bank Mestika in 2018 is
dikategorikan cukup memuaskan walaupun categorized as satisfactory although there
terdapat beberapa aspek yang mengalami were some aspects that decreased which were
penurunan yang dipengaruhi oleh kondisi influenced by economic conditions in Indonesia
ekonomi di Indonesia pada umumnya dan in general and the North Sumatra region in
wilayah Sumatera Utara pada khsususnya. particular. This condition does not quell the spirit
Kondisi ini tidak memadamkan semangat Bank of Bank Mestika to provide the best service to
Mestika memberikan pelayanan terbaik untuk maintain customer trust that has been achieved
mempertahankan kepercayaan nasabah yang telah and become the pride of North Sumatera.
diraih dan menjadi kebanggaan Sumatera Utara.
Menuju Double The Size
2017 Towards Double The Size
Selangkah lagi Bank Mestika akan mencapai Bank Mestika is one step closer to achieving the
visi “Double The Size” of Asset tepat pada vision of “Double the Size” of Asset on time or
waktunya atau bahkan lebih cepat dari yang even sooner than expected. This achievement is
diperkirakan. Pencapaian ini merupakan hal yang something to be proud of, as a sign of the success
membanggakan, sebagai tanda dari keberhasilan of all Mestika people in realizing the long-term
seluruh insan Mestika dalam mewujudkan visi vision. The Bank remains aware of the intense
jangka panjang yang dicanangkan. Bank tetap competition in the country’s banking industry
menyadari ketatnya persaingan di industri coming from banks and non-bank institutions,
Perbankan Tanah Air yang datang dari Bank Bank Mestika will continuously strive to adjust
maupun Institusi non Bank, Bank Mestika akan its strategy in order to face local and global
terus menerus berupaya menyesuaikan strategi competition well.
agar dapat menghadapi persaingan lokal maupun
global dengan baik.
2023 Annual Report PT Bank Mestika Dharma Tbk 7
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
DAFTAR ISI
Table of Contents
Sanggahan dan Batasan Tanggung Jawab 5 II. Kendala yang dihadapi di tahun 2023
25
Disclaimer and Responsible Limit Obstacle Faced in 2023
Kesinambungan Tema 6 III. Prospek Usaha Tahun 2024
26
Theme Continuity of annual report Business Prospects in 2024
Daftar isi 8 IV. Penerapan Tata Kelola
27
Table of Content Implementation of Governance
IKHTISAR DATA KEUANGAN PENTING LAPORAN DEWAN KOMISARIS
Financial Highlights Board of Commissioners Report
Pencapaian usaha Penilaian Terhadap Kinerja Direksi Mengenai
14
Business Achievements Pengelolaan Perseroan termasuk Pengawasan
Dewan Komisaris dalam Perumusan dan
Posisi Keuangan
15 Implementasi Strategi oleh Direksi
Financial Position
Board of Directors Performance Assessment 32
Informasi Saham including the supervision of the Board
17 of Commissioners in the formulation and
Share Information
implementation of strategies by the Board of
Suku Bunga Dasar Kredit Directors
18
Prime Lending Rate
Pandangan atas Prospek Usaha Perseroan yang
Informasi Obligasi, Sukuk Atau Obligasi Konversi Disusun oleh Direksi dan Pencapaian Perseroan
Yang Masih Beredar 33
19 View of the Business Prospects Prepared by The
Bonds, Sukuk, or Conversion Bonds Information Board of Directors
Which are Still Circulating
Pandangan atas Penerapan Tata Kelola
Eksposur Risiko dan Permodalan Perseroan
19 33
Risk Exposure and Capital Views on The Implementation of Issuer
Governance
LAPORAN DIREKSI
Board of Directors Report PROFIL PERSEROAN
Company Profile
I. Uraian Singkat Mengenai
Kinerja Perseroan Identitas Perusahaan
22 38
Brief Description of the Company’s Corporate Identity
Performance
Kilas Kinerja Sepanjang Tahun 2023
a. Kebijakan Strategis Perseroan dan 39
Review Performance Throughout 2023
Peranan Direksi dalam perumusan
hal tersebut Riwayat Singkat Perusahaan
24 41
The Company’s Strategic Policy and Brief History of the Company
the Role of the Board of Directors in the
Jejak Langkah
formulation of that 42
Milestone
b. Proses yang dilakukan Direksi untuk
Visi dan Misi
memastikan implementasi strategi 44
Vision and Mission
Perseroan
24
The process carried out by the Board of Tujuan, Sasaran dan Strategi
45
Directors to ensure the implementation of Objectives, Goals and Strategies
the Company’s strategy
Nilai dan Budaya
45
c. Perbandingan antara hasil yang dicapai Values and Culture
dengan yang ditargetkan
24 Kegiatan Usaha Menurut Anggaran Dasar
Comparison between the results achieved
Business Activities According to the Articles of 46
with the target
Association
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Struktur Organisasi
56 ANALISIS PEMBAHASAN MANAJEMEN
Organizational Structure
Management Discussion Analysis
Profil Direksi
58
Board of Director’s Profile
Profil Dewan Komisaris
70
Board of Commisioners Profile Tinjauan Operasi Per Segmen Usaha
114
Operations Per Business Segment
Profil Manajemen Eksekutif
80
Executive Management’s Profile Kinerja Keuangan Komprehensif
120
Comprehensive Financial Performance
Komposisi Pemegang Saham
92
Shareholder Composition Kemampuan Membayar Utang dengan
Menyajikan Perhitungan Rasio yang Relevan
Kepemilikan saham Direksi dan Dewan Komisaris 124
The Ability to Pay Debts by Presenting Relevant
Share ownership of the Board of Directors and 95
Ratio Calculations
Board of Commissioners
Struktur Modal
Struktur Kelompok Usaha 126
96 Capital Structure
Ultimate Shareholders
Bahasan Mengenai Ikatan Material untuk
Transaksi Dengan Pihak Relasi
100 Investasi Barang Modal dan Investasi Barang
Transactions with Realated Parties
Modal yang Direalisasikan
132
Kronologi Pencatatan Saham Discussion of Material Ties for Capital Goods
102
Chronology of Share Listing Investment and Capital Goods Investment that
Realized by The Review
Profesi dan Lembaga Penunjang
Pasar Modal
104
Professionals and Capital Market Supporting
Institutions
Penghargaan yang Diterima Sepanjang Tahun
106
Awards received throughout the year
Daftar Jaringan Kantor
107
List of Office Networks
2023 Annual Report PT Bank Mestika Dharma Tbk 9
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Informasi dan Fakta Material yang Terjadi setelah
Tanggal Laporan Akuntan TINJAUAN MANAJEMEN
132
Information and Material Facts that Occur after Management Overview
the Date of the Accountant’s Report
Prospek Usaha Perseroan
133
Business Prospects of the Company
Sumber Daya Manusia (SDM)
166
Perbandingan Antara Proyeksi Pada Awal Tahun Human Resources (HR)
dengan Hasil yang Dicapai
Satuan Kerja Kepatuhan
Comparison Between Projections at the 134 170
Compliance Department
Beginning of the Year with the Results
Achievement Anti Pencucian Uang dan Pencegahan
Pendanaan Teroris (APU dan PPT)
Aspek Pemasaran atas Barang dan/atau Jasa 172
136 Anti Money Laundering and Prevention of
Marketing Aspects of Goods and / or Services
Terrorist Funding (APU and PPT)
Uraian Pembagian Dividen
138 Teknologi Informasi
Description of Dividend Distribution 177
Technology Information
Realisasi Penggunaan Hasil Penawaran Umum
138 Komite dibawah Direksi
Realization of Use of the Public Offering Results 179
Committee Under the Board of Directors
Informasi dan Fakta Material
- Komite Kebijakan Perkreditan
Mengenai Investasi, Ekspansi, Divestasi, 179
Credit Policy Committee
Penggabungan/Peleburan Usaha, Akuisisi,
Restrukturisasi Utang/Modal, Transaksi - Komite Manajemen Risiko
Afiliasi dan yang Mengandung 182
Risk Management Committee
Benturan Kepentingan
139 - Komite Pengarah IT
Information and Material Facts Regarding 185
Investment, Expansion, Divestment, TI Steering Committee
Business Combination / Consolidation, - Komite Asset and Liability Committee (ALCO)
Acquisition, Debt / Capital Restructuring, dan Alco Supporting Group (ASG)
Affiliate Transactions and 188
Committee Asset and Liability Committee
Conflicts of Interest (Alco) dan Alco Supporting Group (Asg)
Perubahan Ketentuan Peraturan Perundang-
Undangan yang Berpengaruh Signifikan terhadap
Perseroan
140
Changes in the Provisions of Legislation that
Have a Significant Effect on
the Company
Perubahan Kebijakan Akuntansi, Alasan dan
Dampak Terhadap Laporan Keuangan
163
Changes in Accounting Policies, Reasons and
Impacts on Financial Statements
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Kode Etik
365
TATA KELOLA Ethics Code
Corporate Governance
Informasi Mengenai Budaya Perusahaan atau Nilai
Perusahaan 366
Information on Corporate Culture
Rapat Umum Pemegang Saham Uraian Mengenai Program Kepemilikan Saham
192
General Meeting of Shareholders oleh Karyawan/Manajemen
366
Description of the Share Ownership Value
Direksi
199 Program by Employees/Management
Board of Director
Uraian Mengenai Sistem Pelaporan Pelanggaran
Dewan Komisaris 368
209 Description of the Whistleblowing System
Board of Commisioner
Kebijakan Mengenai Keberagaman Komposisi
Komite Audit
221 Dewan Komisaris dan Direksi
Audit Committee 369
Policy About the Diversity of the Composition of the
Komite Nominasi dan Remunerasi Board of Commissioners and the Board of Directors
226
Nomination and Remuneration Committee
Tanggungjawab Sosial dan Lingkungan
370
Komite Pemantau Risiko Social and Environmental Responsibility
229
Risk Monitoring Commitee
Penerapan atas Pedoman Tata Kelola Perusahaan
Sekretaris Perusahaan Terbuka
234 372
Corporate Secretary Implementation of Open Company Governance
Guidelines
Satuan Kerja Audit Internal
240 Akses Informasi dan Data Perusahaan
Internal Audit Unit (IAU) 377
Access to Information and Data Company
Akuntan Publik
248
Public Accountant
Sistem Manajemen Risiko
249
Risk Management System LAPORAN KEUANGAN
Financial Report
Perkara Penting yang Dihadapi
364
Important Events Faced by Emitents
Informasi Tentang Sanksi Administratif
364
Information on Administrative Sanctions
2023 Annual Report PT Bank Mestika Dharma Tbk 11
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
IKHTISAR DATA
KEUANGAN PENTING
Financial Highlights
Pencapaian Usaha
Business Achievements
Posisi Keuangan
Financial Position
Informasi Saham
Share Information
Suku Bunga Dasar Kredit
Prime Lending Rate
Informasi Obligasi, Sukuk Atau Obligasi Konversi
Yang Masih Beredar
Bonds, Sukuk, or Conversion Bonds Information
Which are Still Circulating
Eksposure Risiko dan Permodalan
Risk Exposure and Capital
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report 2023 Annual Report PT Bank Mestika Dharma Tbk 13
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PENCAPAIAN USAHA
Business Performance
ASET 16.583.991 16.054.824
Assets
15.983.152
(Dalam jutaan rupiah)
(in million IDR)
2021 2022 2023
KREDIT
Loans 8.836.487 9.393.465
7.948.979
(Dalam jutaan rupiah)
(in million IDR)
2021 2022 2023
DANA PIHAK 11.171.474
KETIGA 10.931.452 10.849.797
Third Parties Fund
(Dalam jutaan rupiah)
(in million IDR)
2021 2022 2023
LABA
Profit (Nett) 523.104
519.580
417.136
(Dalam jutaan rupiah)
(in million IDR)
2021 2022 2023
14 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
POSISI KEUANGAN
Financial Position
(dalam jutaan rupiah/in million rupiah)
Uraian Description 2023 2022 2021
Neraca Keuangan / Financial Balance
Aset Asset 16.054.824 16.583.991 15.983.152
Kredit yang diberikan Credit provided 9.393.465 8.836.487 7.948.979
Surat Berharga Securities 4.238.050 5.176.764 6.433.708
Aset Produktif Productive Assets 14.548.820 14.752.194 14.551.753
Aset Non Produktif Non-productive assets 33 33 33
Aset lainnya Other Assets 129.071 155.750 173.281
Liabilitas Liability 11.151.170 12.031.693 11.693.332
Giro Current Account 1.322.633 1.054.929 1.154.453
Tabungan Savings 3.711.844 3.854.515 3.895.413
Simpanan Berjangka Time Deposits 5.815.320 6.022.008 6.121.608
Pinjaman dari Bank Lain Loans from other banks 13.415 109.117 176.054
Pinjaman yang diterima Loans received 0 0 0
Ekuitas Equity 4.903.654 4.552.298 4.289.820
Liabilitas dan Ekuitas Liability and Equity 16.054.824 16.583.991 15.983.152
Biaya dana Cost of fund 296.342 297.053 295.051
Laba Rugi Komprehensif / Comprehensive Profit & Loss
Pendapatan bunga Interest income 1.233.332 1.291.746 1.210.025
Beban bunga Interest expense 296.342 297.053 295.051
Pendapatan bunga bersih Net interest income 936.990 994.693 914.974
Pendapatan operasional Operating income 118.551 123.155 162.959
Beban operasional Operating expense 521.395 448.976 414.004
Laba sebelum pajak Profit before tax 535.114 670.435 665.573
Laba bersih tahun berjalan Net profit for year 417.136 523.104 519.580
Laba yang dapat diatribusikan
Profit attributable to company
kepada pemilik entitas
owner and non controlling 417.136 523.104 519.580
induk dan kepentingan non
interest
pengendali
Pendapatan komprehensif Comphrehensive income 72.228 (122.659) (119.215)
Laba (rugi) komprehensif Comphrehensive Profit (Loss) 489.364 400.445 400.365
Pendapatan komprehensif yang
Comphrehensive income
dapat diatribusikan kepada
attributable to company owner 489.364 400.445 400.365
pemilik entitas induk dan
and non controlling interest
kepentingan non pengendali
Laba bersih per saham dasar
Basic earning per shares 103,58 129,90 129,02
(dalam rupiah penuh)
Dividen Dividend 0 0 0
Jumlah lembar saham yang Total authorized and paid up
4.090.090.000 4.090.090.000 4.090.090.000
ditempatkan dan disetor share
2023 Annual Report PT Bank Mestika Dharma Tbk 15
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Uraian Description 2023 2022 2021
Rasio Keuangan / Financial Ratio (%)
Kewajiban penyediaan modal Obligation to provide minimum
49,93 44,24 48,12
minimum (KPMM) capital (KPMM)
Aset produktif bermasalah dan Problematic productive assets
aset non produktif bermasalah and non-productive assets which 0,77 0,66 0,56
terhadap total aset have problems with total assets
Aset produktif bermasalah Productive assets which have
0,77 0,66 0,56
terhadap total aset produktif problems with total productive assets
Cadangan kerugian penurunan Allowance for impairment losses
nilai (CKPN) aset keuangan (CKPN) of financial assets 1,05 1,07 1,06
terhadap aset produktif toward productive assets
Non performing loan gross (NPL Non performing loan gross (NPL
1,37 1,26 1,18
Gross) Gross)
Non performing loan net (NPL Net) Non performing loan net (NPL Net) 0,69 0,54 0,34
Return of aset (ROA) Return of aset (ROA) 3,26 3,97 4,31
Return of equity (ROE) Return of equity (ROE) 8,76 12,11 12,50
Net interest margin (NIM) Net interest margin (NIM) 6,38 6,62 6,54
Biaya operasional pendapatan Biaya operasional pendapatan
60,58 52,74 51,70
operasional (BOPO) operasional (BOPO)
Cost to Income Ratio (CIR) Cost to Income Ratio 45,23 37,98 35,31
Loan to deposit ratio (LDR) Loan to deposit ratio (LDR) 86,58 80,84 71,15
Net Stable Funding Ratio secara Individual Net Stable Funding
0,00 0,00 0,00
Individu Ratio
Leverage Ratio secara Individu
Individual Leverage Ratio 27,42 24,80 24,79
(Pengungkit)
Rentabilitas / Rentability (%)
Rasio laba (rugi) terhadap
Profit (loss) ratio of total assets 2,60 3,15 3,25
jumlah aset
Rasio laba (rugi) terhadap ekuitas Ratio of profit (loss) to equity 8,51 11,49 12,11
Rasio laba (rugi) terhadap Profit (loss) to income / sales
30,83 36,97 37,84
pendapatan/penjualan ratio
Rasio Lancar Current Ratio 38,64 61,37 65,35
Rasio liabilitas terhadap ekuitas Liability to equity ratio 227,41 264,30 272,58
Rasio liabilitas terhadap jumlah aset Liability ratio to total assets 69,46 72,55 73,16
Margin bunga bersih Net interest margin 6,38 6,62 6,54
Biaya operasional terhadap Operational costs toward
60,58 52,74 51,70
pendapatan income
Ekuiditas / Equidity (%)
Rasio kredit terhadap dana pihak
Credit ratio to third party funds 86,58 80,84 71,15
ketiga
Rasio dana murah Low Cost Rasio 46,40 44,91 45,20
Rasio lancar Current Rasio 38,64 61,37 47,04
Kepatuhan / Compliance (%)
Persentase pelanggaran BMPK
a. Pihak terkait a. Related Parties 0 0 0
b. Pihak tidak terkait b. Unrelated Parties 0 0 0
Persentase pelanggaran BMPK
a. Pihak terkait a. Related Parties 0 0 0
b. Pihak tidak terkait b. Unrelated Parties 0 0 0
Persentase pelanggaran BMPK
a. Rupiah primary reserve
a. GWM utama rupiah 7,92 8,92 5,99
requirement
b. Foreign exchange reserve
b. GWM valuta asing 6,65 5,08 4,45
requirement
Posisi devisa neto (PDN) Net open position (NOP) 0,41 0,58 0,53
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
INFORMASI SAHAM
Stock Information
Kondisi Pasar Modal Capital market conditions
Kinerja pasar modal Indonesia ditutup positif di akhir Indonesia’s capital market performance closed positive
tahun 2023, walau menghadapi berbagai tantangan at the end of 2023, despite facing various challenges
dari situasi ekonomi global dan politik. Indeks Harga from the global economic and political situation. The
Saham Gabungan (IHSG) ditutup positif pada level Jakarta Composite Index (JCI) closed positive at 7,303
7.303 atau meningkat 6,62% yoy.Berdasarkan release or an increase of 6.62% yoy. Based on the release
dari Bursa Efek Indonesia disampaikan bahwa terdapat from the Indonesia Stock Exchange, it was stated that
rekor baru dari sisi kapitalisasi pasar tertinggi sepanjang there was a new record in terms of the highest market
sejarah, yakni mencapai angka Rp 11.762 triliun pada capitalization in history, reaching IDR 11,762 trillion on
28 Desember 2023 dan sisi volume transaksi harian December 28, 2023 and the highest dailytransaction
tertinggi sepanjang sejarah yakni sebesar 89 miliar volume in history of 89 billion shares on May 31, 2023.
lembar saham pada 31 Mei 2023.
Kinerja positif ini juga didukung oleh berbagai indikator This positive performance is also supported by various
seperti stabilitas pasar, aktivitas perdagangan, jumlah indicators such as market stability, trading activity,
penghimpunan dana dan jumlah investor ritel terus the number of funds raised and the number of retail
meningkat. investors continues to increase.
Peningkatan ini memberikan dorongan semangat dan This increase provides encouragement and optimism to
optimisme untuk menghadapi tahun 2024 dengan face 2024 by providing diversification
memberikan diversifikasi layanan pasar modal. ofcapital market services
Kinerja saham Stock performance
Kinerja saham Perseroan sepanjang tahun 2023 The Company’s stock performance throughout 2023
bergerak stabil di tengah ketidakpastian perekonomian remains stable amid domestic and global economic
domestik dan global. Total volume transaksi sepanjang uncertainty. The total transaction volume throughout
2023 sebesar 2.565.800 lembar saham ditutup dengan 2023 amounted to 2,565,800 shares, closing at a price
harga Rp 2.000 per lembar saham. of IDR 2,000 per share.
Sepanjang tahun 2023, tidak terdapat aksi korporasi Throughout 2023, there were no corporate actions that
yang menyebabkan terjadinya perubahan saham resulted in changes to the shares such as stock splits,
seperti pemecahan saham, penggabungan saham, mergers, stock dividends, bonus shares, changes in
dividen saham, saham bonus, perubahan nilai nominal nominal share value, issuance of conversion securities,
saham, penerbitan efek konversi serta penambahan dan as well as capital additions and reductions. There were
pengurangan modal. Juga tidak terdapat penghentian also no temporary halts to stock trading and/or stock
sementara perdagangan saham dan/atau proses delisting processes.
pembatalan pencatatan saham.
Periode Pembukaan Terendah Tertinggi Penutupan Volume Kapitalisasi Pasar
Period Open Low High Close Volume Market Capitralization
2022
Triwulan | Quarter I 1.973 1.920 2.190 2.025 253.000 8.384.684.500.000
Triwulan | Quarter II 2.040 1.990 2.263 2.007 291.100 8.139.279.100.000
Triwulan | Quarter III 1.992 1.950 2.267 1.955 395.400 7.975.675.500.000
Triwulan | Quarter IV 1.978 1.958 2.133 2.033 57.000 8.670.990.800.000
2023
Triwulan | Quarter I 1.967 1.920 2.120 1.965 264.100 8.016.576.400.000
Triwulan | Quarter II 1.945 1.900 2.050 1.935 1.237.300 8.098.378.200.000
Triwulan | Quarter III 1.950 1.900 2.030 1.932 643.500 7.873.423.250.000
Triwulan | Quarter IV 1.925 1.680 2.000 1.950 420.900 8.180.180.000.000
2023 Annual Report PT Bank Mestika Dharma Tbk 17
Page 18
01
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Fluktuasi Saham Bank Mestika Pada Tahun 2023
Bank Mestika’s Stock Fluctuations Through 2023
8 00
73.
1.0
.000
578
00 00
6.6 6.6
0 20 20
.40 0
129 00 00 .50 0
0
105
.9
35
.0 128 61.
40
.80 00 7.70
0
28 4.1
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
SUKU BUNGA DASAR KREDIT
Prime Lending Rate (LR)
Suku Bunga Dasar Kredit Berdasarkan Segmen Bisnis
Basic Loan Interest Rates Based on Business Segments
Kredit Konsumsi
Consumer Loans
Kredit Korporasi Kredit Retail Kredit Mikro
Corporate Loans Retail Loans Micro Loans KPR Non KPR
Mortgage Non-mortgage
Suku Bunga
Dasar Kredit 8,21% 8,33% 8,45% 8,09% 8,27%
Prime Lending Rate
Keterangan: Description:
a. Suku Bunga Dasar Kredit (SBDK) digunakan a. Prime Lending Rate (Prime Lending Rate) is used
sebagai dasar penetapan suku bunga kredit yang as the basis for determining the lending rate to be
akan dikenakan oleh Bank kepada nasabah. SBDK charged by the Bank to customers. Prime Lending
belum memperhitungkan komponen estimasi premi Rate does not take into account the risk premium
risiko yang besarnya tergantung dari penilaian estimation component, the amount of which
Bank terhadap risiko untuk masing-masing debitur depends on the Bank’s assessment of the risk for
atau kelompok debitur. Dengan demikian, besarnya each debtor or group of debtors. Thus, the amount
suku bunga kredit yang dikenakan kepada debitur of credit interest rate charged to debtors is not
belum tentu sama dengan SBDK. necessarily the same as the Prime Lending Rate.
b. Dalam Kredit Konsumsi non-KPR tidak termasuk b. Non-Mortgage Consumer Loans does not include
penyaluran dana melalui kartu kredit dan kredit disbursement of funds through credit cards and
tanpa agunan (KTA). unsecured loans (KTA).
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report INFORMASI OBLIGASI, SUKUK, ATAU OBLIGASI KONVERSI YANG MASIH BEREDAR Bonds, Sukuk, or Conversion Bonds Information Which are Still Circulating Bank belum memiliki kegiatan di pasar modal dalam The bank has not have activities yet in the capital market bentuk obligasi, sukuk ataupun obligasi konversi. in the form of bonds, sukuk or convertible bonds. EKSPOSUR RISIKO DAN PERMODALAN Risk Exposure and Capitalization Sebagai bentuk penerapan tata kelola yang baik, As a form of implementation of good governance, the Perseroan dalam berkegiatan bisnis senantiasa Company in its business activities is always guided berpedoman pada regulasi yang mengatur Lembaga by the regulations governing Financial Services Jasa Keuangan. Salah satunya adalah dengan Institutions. One of them is by managing risk exposure melakukan pengelolaan eksposur risiko dan permodalan and capital handled by the Risk Management Unit yang ditangani oleh Satuan Kerja Manajemen Risiko dan and the Committee owned by the Company. This risk Komite yang dimiliki oleh Perseroan. Pengelolaan risiko management is carried out properly to implement risk ini dilakukan dengan baik untuk menerapkan manajemen management based on the principle of prudence. risiko yang berlandaskan pada prinsip kehati-hatian. Informasi rinci terkait dengan eksposur risiko dan Detailed information related to risk exposure and capital permodalan ini disajikan pada bab 7, bagian Tata Kelola. is presented in chapter 7, Governance section. 2023 Annual Report PT Bank Mestika Dharma Tbk 19
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IKHTISAR DATA KEUANGAN PENTING
02
LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
LAPORAN DIREKSI
Board of Directors Report
Uraian Singkat Mengenai Kinerja Perseroan
Brief Description of the Company's
Performance
Kebijakan Strategis Perseroan dan Peranan
Direksi dalam perumusan hal tersebut
The Company's Strategic Policy and
the Role of the Board of Directors in the
formulation of that
Proses yang dilakukan Direksi untuk
memastikan implementasi strategi
Perseroan
The process carried out by the Board of
Directors to ensure the implementation of
the Company's strategy
Perbandingan antara hasil yang dicapai
dengan yang ditargetkan
Comparison between the results achieved
with the target
Kendala yang dihadapi di tahun 2023
Obstacles faced in 2023
Prospek Usaha Tahun 2024
Business Prospects in 2024
Penerapan Tata Kelola
Implementation of Governance
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report 2023 Annual Report PT Bank Mestika Dharma Tbk 21
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IKHTISAR DATA KEUANGAN PENTING
02
LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Para stakeholders yang saya hormati,
Respected stakeholders,
Tahun 2023 telah kita lewati dengan baik, perekonomian We have successfully navigated through the year 2023,
Indonesia terjaga dan tumbuh walau masih dalam with Indonesia's economy being well-maintained and
ketidakpastian perekonomian Dunia yang terdampak growing despite the ongoing uncertainty in the global
dari tensi geopolitik, naiknya suku bunga acuan The economy due to geopolitical tensions, the increase in
Fed, perubahan iklim dan inflasi di beberapa negara. The Fed's benchmark interest rates, climate change,
and inflation in several countries.
Perekonomian Indonesia tumbuh 5,05% ytd yang Indonesia's economy grew by 5.05% year-to-
ditopang dari pertumbuhan sektor konsumsi dan date (YTD), driven by growth in the consumption
investasi. Stabilitas nilai tukar rupiah juga terjaga, and investment sectors. The stability of the rupiah
sejalan dengan konsistensi kebijakan moneter oleh exchange rate has also been maintained, in line with
Bank Indonesia. Nilai tukar rupiah di akhir tahun 2022 the consistent monetary policy by Bank Indonesia. The
menguat 1,11% yoy dibandingkan tahun lalu. Bank rupiah exchange rate at the end of 2022 strengthened
Indonesia juga telah mengeluarkan kebijakan-kebijakan by 1.11% year-on-year (YoY) compared to the previous
untuk menjaga level inflasi dalam kisaran sasaran. year.
Bank Indonesia has also issued policies to maintain
Sektor Perbankan juga mampu bertahan ditengah inflation levels within the target range. The banking
ketidakpastian perekonomian dunia. Berdasarkan data sector has also managed to withstand the uncertainty
Otoritas Jasa Keuangan, pencapaian kredit perbankan in the global economy. Based on Financial Services
sebesar 10,38 yoy yang didominasi oleh kredit investasi Authority data, the achievement of banking credit
yang tumbuh 12,26 % yoy, posisi kedua terbesar ada reached 10.38% YoY, dominated by investment credit
di penyaluran kredit modal kerja dengan porsi kenaikan which grew by 12.26% YoY. The second-largest position
sebesar 10,05 % yoy, dan di posisi ketiga penyaluran is in working capital credit distribution with a growth
kredit konsumsi 9,10% yoy. proportion of 10.05% YoY, and in the third position is
credit consumption distribution at 9.10% YoY.
Pertumbuhan Dana Pihak Ketiga sebesar 3,73 yoy yang Third-Party Funds grew by 3.73% YoY, supported by a
disokong pertumbuhan giro sebesar 4,57% yoy. 4.57% YoY growth in demand deposits.
Kinerja perbankan ini juga dapat dilihat dari rasio The performance of the banking sector can also be
permodalan yang tinggi sebesar 27,65%, ROA sebesar seen from the high capital adequacy ratio of%, a return
2,74%, NIM sebesar 4,81%, NPL nett sebesar 0,71% on assets (ROA) of 2.74%, a net interest margin (NIM)
dan NPL Gross sebesar 2,19%. of 4.81%, a net non-performing loan (NPL) of 0.71%,
and a gross NPL of 2.19%.
Bila melihat realisasi pencapaian kredit dengan NPL Considering the realization of credit achievements
Nett, dapat disampaikan bahwa kualitas penyaluran with net NPL, it can be stated that the quality of credit
kredit terjaga dengan baik dan rasio permodalan distribution is well maintained, and the relatively high
yang cukup tinggi menandakan bahwa mitigasi risiko capital ratio indicates that risk mitigation is maintained
terjaga ditengah ketidakpastian perekonomian global. amid global economic uncertainty. Banks remain
Perbankan tetap optimis menjalankan bisnis agar dapat optimistic in conducting business to achieve planned
mencapai target bisnis yang direncanakan. business targets
Uraian Singkat Mengenai Kinerja Brief Description of the Company's
Perseroan Performance
Perekonomian Sumatera Utara pada tahun 2023 The economy of North Sumatra in 2023 grew by 5.01%
tumbuh sebesar 5,01% yoy, lebih tinggi dibandingkan YoY, higher than the previous year's achievement.
pencapaian tahun sebelumnya. Pertumbuhan tertinggi The highest growth was in the Transportation
terdapat di sektor Lapangan Usaha Transportasi dan and Warehousing sector at 13.12%, followed by
Pergudangan sebesar 13,12% dan Konstruksi sebesar Construction at 6.41%. The contribution to economic
6,41% serta kontribusi pertumbuhan perekonomian di growth on the island of Sumatra was supported by
Pulau Sumatera disokong oleh Sumatera Utara sebesar North Sumatra at 23.25%.
23,25%.
22 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pada tahun 2023, penyaluran kredit Perseroan tumbuh In 2023, the company's loan distribution grew by 6.3%
6,3% atau sebesar IDR 9,3 triliun rupiah, pencapaian or IDR 9.3 trillion, this was higher than that of peer
tersebut lebih tinggi dibandingkan dengan peer Bank bank KBMI-1 which grew by a negative 2.34%. The
KBMI-1 yang tumbuh negatif 2,34%. Rasio NPL net NPL ratio stood at 0.69%, far below the threshold
nett diposisi 0,69 %. Jauh dari ambang batas yang set by regulators. The largest loan distribution was in
ditentukan oleh regulator. Penyaluran kredit terbesar the household sector, accounting for 22.3% of the
ada pada sektor rumah tangga dengan porsi 22,3% dari credit portfolio, followed by the manufacturing sector
portofolio kredit, posisi kedua ada pada sektor industri at 17.3%, and the wholesale and retail trade sector at
pengolahan dengan porsi 17,3% dari portofolio kredit, 14.6%.
diposisi ketiga ada di sektor perdagangan besar dan
eceran dengan porsi 14,6% dari portofolio kredit.
Dana Pihak Ketiga pada tahun 2023 mengalami sedikit Third-Party Funds in 2023 experienced a slight
penurunan sebesar 0,7% dibanding tahun 2022 yang decrease of 0.7% compared to the previous year, This
lalu, pencapaian tersebut lebih baik dibandingkan is a better achievement compared to peer Bank KBMI-
dengan peer Bank KBMI-1 yang tumbuh negatif 7,22%. 1 which grew by a negative 7.22%. Growth was seen
Pertumbuhan terdapat pada dana murah yang tumbuh in cheap funds, which grew by 25% compared to the
25% dibandingkan perncapaian tahun sebelumnya. previous year. Competition among banks to attract
Persaingan antar bank merebut dana masyarakat public funds with varied interest rates is one of the
dengan suku bunga variatif adalah salah satu alasan reasons for this decrease in third-party funds. Bank
penurunan dana pihak ketiga ini. Suku bunga acuan Indonesia's benchmark interest rate throughout 2023
Bank Indonesia sepanjang tahun 2023 mengalami experienced an increase, further tightening competition
kenaikan yang semakin memperketat persaingan antar among banks in providing interest rates.
bank dalam memberikan suku bunga.
Laba bersih Perseroan pada tahun 2023 menurun 20% The company's net profit in 2023 decreased by 20% to
dengan capaian sebesar IDR 417 miliar dibanding tahun IDR 417 billion compared to the previous year.
sebelumnya.
Penurunan tersebut tidak mempengaruhi likuiditas This decrease did not affect the company's liquidity,
Perseroan, tercermin dari rasio aset likuid dibandingkan this is reflected in the ratio of liquid assets compared
dengan total asset Bank Mestika sebesar 26,31%, to Bank Mestika's total assets of 26.31%, better than
lebih baik dibandingkan dengan rasio aset likuid Bank the liquid assets ratio of Bank KBMI-1 which amounted
KBMI-1 yang sebesar 14,24%. Rasio CAR berada di to 14.24%.. The CAR ratio stood at 49.93%, ROA
posisi 49,93%, ROA 3,26%, ROE 8,76%, dan NPL Net at 3.26%, ROE at 8.76%, and net NPL at 0.69%.
0,69%. Rasio keuangan terjaga dengan baik dan jauh Financial ratios are well maintained and far from the
dari ambang batas yang ditetapkan oleh regulator serta thresholds set by regulators and can mitigate risks very
dapat memitigasi risiko dengan sangat memadai. adequately.
Realisasi restrukturisasi kredit disampaikan sebagai berikut:
The realization of loan restructuring is presented as follows:
Akumulasi Posisi
Accumulation Position
UMKM/NoniUMKM Baki Debet Baki Debet
MSME/Non-MSME Jumlah Debitur Jumlah Debitur
(Rp. Miliar) (Rp. Miliar)
Number of Number of
Debit balance Debit balance
Debtors (person) Debtors (person)
(Rp. Miliar) (Rp. Miliar)
UMKM
47 507 47 321
MSME
Non-UMKM
81 735 81 432
Non-MSME
Total 128 1.242 128 753
2023 Annual Report PT Bank Mestika Dharma Tbk 23
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IKHTISAR DATA KEUANGAN PENTING
02
LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
a. Kebijakan Strategis Perseroan dan Peranan Direksi a. The Company's Strategic Policy and the Role of the
dalam perumusan hal tersebut Board of Directors in the formulation of that
Perseroan sebagai Lembaga Jasa Keuangan yang As a Financial Institution whose business activities
kegiatan bisnisnya adalah menghimpun dana dan involve mobilizing and channeling funds from the
menyalurkan dana masyarakat telah merencanakan public, the Company has planned and refined its
dan melakukan penyempurnaan rencana kerja work plan to be achieved. The strategic policies
yang akan dicapai Perseroan. Kebijakan strategis of the Company are formulated by the Board of
Perseroan disusun Direksi dan disampaikan Directors and presented and discussed in meetings
serta dibahas dalam rapat Dewan Komisaris with the Board of Commissioners, which provide
yang memberikan masukan untuk keberhasilan input for the Company's success.
Perseroan.
Kebijakan strategis tersebut adalah : These strategic policies include:
• Menyalurkan dana kepada masyarakat dengan • Channeling funds to the public with proper profiling
profiling dan segmentasi calon debitur dengan and segmentation of prospective borrowers. This
baik. Hal ini dilakukan sebagai langkah mitigasi is done as a measure of good risk mitigation to
risiko yang baik guna mencegah gagal bayar prevent defaults in the future.
dikemudian hari.
• Membuat / mengembangkan produk untuk • Creating/developing products to attract the public
menarik minat masyarakat menyimpan dananya to deposit their funds with the Company. Product
pada Perseroan. Diversifikasi produk dan and service diversification is continually enhanced
layanan senantiasa ditingkatkan namun tetap while still considering the prevailing economic
dengan memperhatikan kondisi perekonomian conditions and interest rates.
dan suku bunga yang berlaku.
• Melaksanakan rapat / diskusi dengan komite • Holding meetings/discussions with committees
dibawah Direksi dan Dewan Komisaris untuk under the Board of Directors and Board of
selalu memperbaharui informasi dan guna Commissioners to constantly update information
mencegah risiko yang akan timbul dikemudian and prevent potential risks in the future.
hari.
• Meningkatkan dan mengembangkan layanan • Enhancing and developing digital banking services
digital perbankan dengan menambahkan fitur- by adding features to facilitate customers in
fitur untuk mempermudah nasabah dalam financial transactions.
bertransaksi keuangan.
• Melaksanakan Rapat Umum Pemegang Saham • Holding Annual General Meetings as a form of
Tahunan sebagai bentuk pertanggungjawaban accountability to shareholders and stakeholders,
Perseroan kepada para pemegang saham dan and
pemangku kepentingan, serta
• Menerapkan Keuangan Berkelanjutan dalam • Implementing Sustainable Finance in every aspect
setiap aspek kegiatan operasional dan bisnis of the Company's operational and business
Perseroan. activities
b. Proses yang dilakukan Direksi untuk memastikan b. The process carried out by the Board of Directors
implementasi strategi Perseroan to ensure the implementation of the Company's
Direksi memastikan bahwasanya komunikasi secara strategy
intens dilakukan kepada setiap lini bisnis, seperti The Board of Directors ensures that intense
Dewan Komisaris, jajaran manajemen, dan anggota communication is carried out to every line of
komite. Komunikasi intens dilakukan dalam rapat / business, such as the Board of Commissioners,
diskusi yang senantiasa memperbaharui informasi management, and committee members. Intense
dan tren keuangan yang sedang terjadi hingga communication is carried out in meetings /
pergerakan/ perubahan pasar guna memitigasi discussions that always update information and
risiko yang mungkin akan muncul di masa yang financial trends that are happening to market
akan datang. movements / changes in order to mitigate risks that
may arise in the future.
c. Perbandingan antara hasil yang dicapai dengan c. Comparison between achieved and targeted results
yang ditargetkan
Perseroan menyusun Rencana Bisnis Bank 2023 The Company prepared the Bank's Business Plan
pada November 2022 dengan menggunakan 2023 in November 2022 using current economic
indikator perekonomian saat itu. Namun, pada indicators. However, in 2023 there will be a global
2023 terdapat perlambatan perekonomian global, economic slowdown, rising interest rates and
kenaikan suku bunga dan pelemahan harga weakening commodity prices. The dynamics of
komoditas. Dinamika perlambatan perekonomian economic slowdown is due to high inflation causing
ini disebabkan inflasi yang tinggi menyebabkan weak purchasing power. The increase in high
24 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
lemahnya daya beli. Peningkatan suku bunga interest rates has caused many companies to hold
yang tinggi menyebabkan banyak perusahan yang back investment. Competition between banks in
menahan investasi. Persaingan antar bank dalam providing attractive interest to capture Third Party
memberikan bunga menarik untuk menjaring Dana Funds is also a difficult thing to do.
Pihak Ketiga juga menjadi hal yang sulit dilakukan.
Dalam realisasi 2023, kinerja Perseroan belum In the realization of 2023, the Company's
tercapai secara optimal namun likuiditas dan performance has not been achieved optimally
kualitas kredit tetap terjaga dan rasio keuangan but liquidity and credit quality are maintained and
dijaga sehat seperti yang ditentukan ditentukan financial ratios are kept healthy as determined by
regulator. the regulator.
(dalam jutaan rupiah/in million rupiah)
Uraian Description 2023 2022
Neraca Keuangan / Financial Balance
Aset Asset 16.054.824 16.583.991
Kredit Loans 9.393.465 8.679.741
Dana Pihak Ketiga Third party funds 10.849.797 10.931.452
Liabilitas Liability 11.151.170 12.031.693
Ekuitas Equity 4.903.654 4.552.298
Laba bersih tahun berjalan Net profit for the year 417.136 523.104
Rasio Keuangan / Financial Ratio (%)
Kewajiban Penyediaan Modal Minimum Obligation to provide minimum capital
49,93 44,24
(KPMM) (KPMM)
Non Performing Loan Gross (NPL Gross) Non performing loan gross (NPL Gross) 1,26
1,37
Non Performing Loan Nett (NPL Nett) Non performing loan net (NPL Nett) 0,54
0,69
Return Of Aset (ROA) Return of aset (ROA) 3,97
3,26
Return Of Equity (ROE) Return of equity (ROE) 8,76 12,11
Net Interest Margin (NIM) Net interest margin (NIM) 6,62
6,38
Biaya Operasional Pendapatan Biaya operasional pendapatan
52,74
Operasional (BOPO) operasional (BOPO) 60,58
Loan to Deposit Ratio (LDR) Loan to deposit ratio (LDR) 80,84
86,58
Kendala yang Dihadapi di Tahun 2023 Obstacles Faced in 2023
Kendala yang dihadapi oleh Perseroan adalah The challenges faced by the Company include
persaingan antar bank dalam menghimpun dana competition among banks in mobilizing public funds.
masyarakat. Perseroan yang masuk dalam kategori The Company, categorized as KBMI 1, faced challenges
KBMI 1 terkendala dalam persaingan suku bunga yang in competing with the interest rates offered by
diberikan oleh kompetitor. competitors.
Dalam hal penyaluran dana kepada debitur, Perseroan In terms of fund distribution to borrowers, the Company
mengutamakan prinsip kehati-hatian dalam menyalurkan prioritizes the principle of caution in loan disbursement.
kredit. Screening dan profiling calon debitur dilakukan Screening and profiling of prospective borrowers are
dengan ketat dan teliti untuk memastikan kemampuan conducted rigorously to ensure good repayment ability
bayar yang baik guna mencegah gagal bayar di masa to prevent defaults in the future.
yang akan datang.
2023 Annual Report PT Bank Mestika Dharma Tbk 25
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IKHTISAR DATA KEUANGAN PENTING
02
LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
(dalam jutaan rupiah/in million rupiah)
Target 2024 Realisasi 2023
Uraian Description
2024 Target 2023 Realization
Laba/rugi / Profit/loss
Pendapatan Bunga Bersih Net interest income 1.010.836 936.990
Pendapatan operasional selain bunga Operating income except interest 127.708 118.551
Laba Operasional Operational profit 570.860 534.146
Laba bersih Net profit 446.416 417.136
Neraca / Balance Sheet
Aset Asset 17.002.975 16.054.824
Kredit yang Diberikan Given loan 10.238.877 9.393.465
Dana Pihak Ketiga Third Party Funds 11.241.952 10.849.797
Struktur modal / Core Structure
Modal inti (tier 1) Main core 5.190.164 4.868.790
Modal pelengkap (tier 2) Complementary core 101.444 95.342
Total modal Total Core 5.291.608 4.964.132
Total ATMR 11.068.427 9.942.671
Prospek Usaha Tahun 2024 Business Prospects in 2024
Perekonomian dunia tahun 2024 diprediksi masih The global economy in 2024 is predicted to remain
penuh tantangan, IMF memprediksi pertumbuhan challenging, with the IMF predicting global economic
ekonomi global akan melambat menjadi 2,9% yang growth to slow to 2.9%, overshadowed by the
dibayangi oleh melemahnya pertumbuhan ekonomi weakening economic growth of China and the United
China dan Amerika, geopolitik perang Ukraina - Rusia States, geopolitical tensions such as the Ukraine-Russia
dan konflik Palestina - Israel, volatilitas harga komoditas, war and the Palestine-Israel conflict, commodity price
kenaikan suku bunga , ancaman perubahan iklim, dan volatility, interest rate hikes, climate change threats,
meningkatnya harga minyak dunia. and rising global oil prices.
Perekonomian Indonesia pada tahun 2024 diprediksi Indonesia's economy in 2024 is predicted to remain
masih tetap stabil dan ditargetnya tumbuh sebesar stable, targeting growth of 5.2%. The Consumption
5,2%. Sektor Konsumsi dan Investasi masih menjadi and Investment sectors remain the main drivers of
penopang utama PDB Indonesia. Sedangkan untuk Indonesia's GDP. As for inflation, the government
inflasi, ditargetkan Pemerintah sebesar 2,8%. targets it at 2.8%. In response, the Government has
Menyikapi hal tersebut, Pemerintah telah melakukan taken anticipatory measures, including maintaining
langkah-langkah antisipatif salah satunya adalah dengan public purchasing power amid rising global food
menjada daya beli masyarakat ditengah meningkatnya commodity prices.
harga komoditas pangan global.
Bank Mestika telah menyusun Rencana Bisnis Bank Bank Mestika has drafted the Bank Business Plan and
dan Corporate Plan yang berisi target pencapaian Corporate Plan containing the Company's achievement
Perseroan yang telah disampaikan kepada Otoritas targets, which have been submitted to the Financial
Jasa Keuangan dan Bank Indonesia. Bank Mestika Services Authority and Bank Indonesia. Bank Mestika
optimis mencapai hasil yang baik di tahun 2024, is optimistic about achieving good results in 2024 but
26 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
namun tetap melakukan pengawasan berkala terhadap continues to monitor the development of the Indonesian
perkembangan perekonomian Indonesia dan global and global economies periodically, prioritizing
dengan mengutamakan prinsip kehati-hatian. cautionary principles.
Penerapan Tata Kelola Governance Implementation
Perseroan sebagai Lembaga Jasa Keuangan dan The Company as a Financial Services Institution and
Perusahaan Publik senantiasa berpedoman pada Public Company is always guided by regulations that
regulasi yang mengatur serta mengimplementasikan regulate and implement in the Company's business
dalam kegiatan bisnis Perseroan. activities.
Hal-hal yang telah dilakukan Perseroan adalah: The things that the Company has done are:
a. Mematuhi regulasi Pemerintah dan regulator dengan a. Comply with Government and regulatory
melakukan pembaharuan serta penyesuaian dalam regulations by making updates and adjustments in
kegiatan bisnis sebagai bentuk kepatuhan dalam business activities as a form of compliance in the
penerapan taat kelola yang baik. implementation of good governance.
b. Menerapkan pedoman tata kelola yang tertuang b. Implementing governance guidelines contained in
dalam 5 aspek, 8 prinsip, serta 25 rekomendasi, 5 aspects, 8 principles, and 25 recommendations,
yakni : namely:
• Menjaga hubungan Perseroan dengan • Maintaining the Company's relationship with
pemegang saham dalam menjamin hak-hak shareholders in guaranteeing the rights of
pemegang saham, shareholders,
• Menerapkan dan memenuhi fungsi dan peran • Implement and fulfill the functions and roles
Dewan Komisaris dan DIreksi Perseroan. of the Board of Commissioners and Directors
Tidak terdapat perubahan komposisi Dewan of the Company. There is no change in the
Komisaris dan Direksi Perseroan sepanjang composition of the Company's Board of
tahun 2023, Commissioners and Directors throughout
2023,
• Menerapkan partisipasi pemangku • Implement stakeholder participation,
kepentingan,
• Menjaga dan meningkatkan pelaksanaan • Maintain and improve the implementation
keterbukaan informasi kepada pemegang of information disclosure to shareholders
saham dengan memanfaatkan teknologi by utilizing information technology that can
informasi yang dapat diakses di situs website be accessed on the Company's website,
Perseroan, Bursa Efek Indonesia, media online Indonesia Stock Exchange, online media and
dan sosial media Perseroan. the Company's social media
2023 Annual Report PT Bank Mestika Dharma Tbk 27
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IKHTISAR DATA KEUANGAN PENTING
02
LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Para pemegang saham yang kami hormati, Our respected shareholders,
Direksi Perseroan senantiasa berkomitmen memberikan The Board of Directors of the Company is always
pencapaian terbaik dan menjaga kepercayaan yang committed to providing the best achievements and
telah diberikan nasabah kepada kami. Apresiasi kami maintaining the trust that customers have given us.
sampaikan kepada seluruh karyawan yang telah Our appreciation goes to all employees who have
berkerjasama untuk memberikan hasil terbaik kepada worked together to provide the best results to the
stakeholder dan shareholders Perseroan. Company's stakeholders and shareholders.
Atas Nama Direksi
On Behalf of the Board of Directors
Achmad S. Kartasasmita
Presiden Direktur
President Director
28 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
SURAT PERNYATAAN ANGGOTA DIREKSI
TENTANG TANGGUNGJAWAB ATAS
LAPORAN TAHUNAN 2023 PT BANK MESTIKA DHARMA TBK
THE STATEMENT OF DIRECTOR BOARD MEMBER
ABOUT RESPONSIBILITITES ON
PT BANK MESTIKA DHARMA TBK 2023 ANNUAL REPORT
Kami yang bertandatangan dibawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan
PT Bank Mestika Dharma Tbk tahun 2023 telah dimuat secara lengkap dan bertanggungjawab penuh
atas kebenaran isi Laporan Tahunan Perusahaan.
We, undersigned, testify that all informastion in the Annual Report of PT Bank Mestika Dharma Tbk
for 2023 is presented in its entirety and we are fully responseible for the correctness of the contents
in the Annual Report of the Company.
Demikian pernyataan ini dibuat.
This statement is hereby made in all truthfulness.
ACHMAD S. KARTASASMITA HENDRA HALIM
Presiden Direktur Wakil Presiden Direktur
President Director Vice President Director
YUSRI HADI HARUN ANSARI ANDY
Direktur Umum Direktur Operasional Direktur Kepatuhan
General Affair Director Operational Director Compliance Director
2023 Annual Report PT Bank Mestika Dharma Tbk 29
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI
03
LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
LAPORAN DEWAN
KOMISARIS
Board of Commissioners
Report
Penilaian Terhadap Kinerja Direksi
Mengenai Pengelolaan Perseroan Termasuk
Pengawasan Dewan Komisaris Dalam
Perumusan dan Implementasi Strategi Oleh Direksi
Board of Directors Performance Assessment
Including The Supervision of the Board
of Commissioners in the Formulation and
Implementation of Strategies by the Board of
Directors
Pandangan Atas Prospek Usaha Perseroan
yang Disusun Oleh Direksi dan Pencapaian
Perseroan
View of the Business Prospects Prepared by
The Board of Directors
Pandangan atas Penerapan Tata Kelola
Perseroan
Views on the Implementation of Issuer
Governance
30 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report 2023 Annual Report PT Bank Mestika Dharma Tbk 31
Page 32
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI
03
LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Para Stakeholder yang saya hormati,
Respected Stakeholders ,
Tahun 2023 ekonomi Indonesia mampu tumbuh 5.05%, In 2023, Indonesia's economy is able to grow 5.05%,
walaupun pertumbuhan ini masih lebih kecil dari although this growth is still smaller than the growth in
pertumbuhan tahun 2022, sebagai akibat melambatnya 2022, as a result of slowing global economic growth,
pertumbuhan ekonomi global, risiko inflasi dan inflation risks and geopolitical tensions. The government
ketegangan geopolitik. Pemerintah telah mengantisipasi has anticipated and succeeded in minimizing the
dan berhasil meminimalkan dampak negatif dari kondisi negative impact of global and domestic conditions.
global dan domestik.
Bank Indonesia memperkirakan pertumbuhan ekonomi Bank Indonesia predicts Indonesia's economic growth
Indonesia pada tahun 2024 meningkat sebesar 4,7% in 2024 to increase by 4.7% - 5.5%, supported by
- 5,5% didukung oleh permintaan domestik yang domestic demand stemming from consumption growth,
bersumber dari pertumbuhan konsumsi, termasuk including the positive impact of the elections, as well
dampak positif penyelenggaraan pemilu, serta as increased investment, especially in buildings,
peningkatan investasi khususnya bangunan sejalan in line with the continued development of National
dengan berlanjutnya Pembangunan Proyek Strategis Strategic Projects (PSN) including the Capital City of
Nasional (PSN) termasuk Ibu Kota Nusantara (IKN). the Nusantara (IKN). Meanwhile, export performance is
Sementara itu, kinerja ekspor diprakirakan belum kuat predicted to remain sluggish as a result of the global
sebagai dampak perlambatan ekonomi global dan economic slowdown and declining commodity prices.
penurunan harga komoditas. Bank Indonesia akan Bank Indonesia will continue to strengthen fiscal stimuli
terus memperkuat sinergi stimulus fiskal Pemerintah synergy with macroprudential stimuli by Bank Indonesia
dengan stimulus makroprudensial Bank Indonesia untuk to stimulate economic growth, particularly on the
mendorong pertumbuhan ekonomi, khususnya dari sisi domestic demand side.
permintaan domestik.
Menghadapi kondisi tersebut, Bank Mestika optimis Facing these conditions, Bank Mestika is optimistic
menjalankan kegiatan bisnis untuk capaian positif about carrying out business activities for positive
berpedoman pada prinsip kehati-hatian dan penerapan achievements guided by the principles of prudence and
tata kelola yang baik. the application of good governance.
Penilaian terhadap kinerja Direksi Assessment of the performance of
mengenai pengelolaan Perseroan the Board of Directors regarding
termasuk pengawasan Dewan Komisaris the management of the Company
dalam perumusan dan implementasi including supervision of the Board of
strategi oleh Direksi Commissioners in the formulation and
implementation of strategies by the Board
of Directors
Kinerja Bank Mestika tahun 2023 tercapai dengan Bank Mestika's performance in 2023 was achieved
cukup baik. Dewan Komisaris menilai, Direksi beserta quite well. The Board of Commissioners considers that
jajarannya, telah bekerja keras dalam mengelola Bank the Board of Directors and its staff have worked hard in
dan mencapai target yang telah disepakati. Pencapaian managing the Bank and achieving the agreed targets.
Bank Mestika akan dilaporkan secara rinci didalam Bank Mestika's achievements will be reported in detail
laporan tahunan ini. in this annual report.
Dewan Komisaris mengucapkan terima kasih atas The Board of Commissioners would like to express our
dukungan dan kepercayaan terhadap Bank Mestika gratitude for the support and trust in Bank Mestika,
terutama dari seluruh nasabah, Direksi beserta seluruh especially from all customers, the Board of Directors
jajarannya, Otoritas Jasa Keuangan Provinsi Sumatera and all staff, the Financial Services Authority of North
Utara, Bank Indonesia dan seluruh stakeholder yang Sumatra Province, Bank Indonesia and all stakeholders
telah berkontribusi terhadap pertumbuhan Bank who have contributed to the growth of Bank Mestika.
Mestika. Pada tahun 2024, Bank Mestika dengan tekun In 2024, Bank Mestika will diligently work to realize the
akan bekerja untuk merealisasikan target pertumbuhan agreed growth target
yang telah disepakati.
32 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Kinerja Keuangan Bank
Bank Financial Performance
Uraian Description 2023 2022
Laba Operasional Asset 535 miliar/billion 669 miliar/billion
Aset Assets 16.055 triliun/trillion 16.584 triliun/trillion
Kredit Loans 9.393 triliun/trillion 8.836 triliun/trillion
Dana Pihak Ketiga Third Party Funds 10.849 triliun/trillion 10.931 triliun/trillion
NPL Gross NPL Gross 1,37% 1,26%
CAR CAR 49,93% 44,24%
ROA ROA 3,26% 3,97%
ROE ROE 8,76% 12,11%
BOPO BOPO 60,58% 52,74%
Pandangan atas prospek usaha Perseroan View of the Business Prospects Prepared
yang disusun oleh Direksi dan Pencapaian by The Board of Directors
Perseroan
Dewan Komisaris telah melakukan pengawasan The Board of Commissioners has supervised the
dalam perumusan Rencana dan Strategi Bisnis Bank, formulation of the Bank's Business Plan and Strategy,
pembinaan-pembinaan dari Regulator terkait Rencana guidance from the Regulator related to the Business
Bisnis juga telah menjadi perhatian. Dewan Komisaris Plan has also become a concern. The Board of
dan Direksi senantiasa membahas hal termaksud dalam Commissioners and Board of Directors always discuss
Rapat Gabungan Dewan Komisaris dan Direksi, serta the matters referred to in the Joint Meeting of the
rapat Dewan Komisaris. Dewan Komisaris juga secara Board of Commissioners and Board of Directors, as
aktif melakukan pemantauan terhadap implementasi well as the Board of Commissioners meeting. The
strategi, pencapaian Bank dan turut memberikan saran Board of Commissioners also actively monitors the
dan masukan-masukan. implementation of the Bank's strategy, achievements
and also provides advice and inputs.
Bank telah menyampaikan Rencana Bisnis Bank tahun The Bank has submitted its 2024 Business Plan with a
2024 dengan target pertumbuhan kredit sebesar 9% credit growth target of 9% and a deposit growth target
dan target pertumbuhan DPK sebesar 3,61% dari of 3.61% from the realization of 2023 achievements.
realisasi pencapaian tahun 2023. Dewan Komisaris dan The Board of Commissioners and Board of Directors are
Direksi optimis dalam meningkatkan pertumbuhan Bank optimistic in increasing the Bank's growth so that Bank
sehingga Bank Mestika dapat ikut berkontribusi bagi Mestika can contribute to national economic growth.
pertumbuhan ekonomi nasional.
Pandangan atas penerapan tata kelola Views on the implementation of corporate
Perseroan governance
Hasil self-assessment terhadap penerapan Tata Kelola The self-assessment results on the implementation of
Bank untuk tahun 2023 berada pada peringkat 2 the Bank's Governance for the year 2023 are at level
(Baik). Dalam setiap rapat Dewan Komisaris, senantiasa 2 (Good). In every Board of Commissioners meeting,
melakukan pemantauan terhadap penerapan Tata Kelola monitoring of the Bank's Governance implementation
Bank. Pada tahun 2023, Bank melakukan penginian is consistently conducted. In 2023, the Bank updated
terhadap Kebijakan Bank sesuai dengan ketentuan its Bank Policy in accordance with the provisions of the
Penerapan Tata Kelola Bank Umum (POJK No.17 Tahun General Bank Governance Application (POJK No.17
2023). Dewan Komisaris menilai penerapan Tata Kelola of2023). The Board of Commissioners evaluates that
Bank untuk tahun 2023 telah dilaksanakan dengan baik. the implementation of the Bank's Governance for the
year 2023 has been carried out well.
2023 Annual Report PT Bank Mestika Dharma Tbk 33
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI
03
LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Laporan Penilaian Sendiri (Self Assessment) Pelaksanaan Good Corporate Governance (GCG) Semester I
Self-Assessment Report on the Implementation of Good Corporate Governance Semester I
Indikator Peringkat / Rating Kriteria / Criteria
Governance Structure 1 Sangat Baik | Very Good
Governance Process 2 Baik | Good
Governance Outcome 2 Baik | Good
Nilai Komposit / Composite Value 2 Baik / Good
Laporan Penilaian Sendiri (Self Assessment) Pelaksanaan Good Corporate Governance (GCG) Semester II
Self-Assessment Report on the Implementation of Good Corporate Governance Semester II
Indikator Peringkat / Rating Kriteria / Criteria
Governance Structure 1 Sangat Baik | Very Good
Governance Process 2 Baik | Good
Governance Outcome 2 Baik | Good
Nilai Komposit / Composite Value 2 Baik / Good
Sebagai penutup, kami sampaikan bahwa Dewan In conclusion, we would like to express that the Board
Komisaris mengapresiasi kinerja Direksi dalam of Commissioners appreciates the performance of the
mengelola bisnis Bank Mestika. Dewan Komisaris Board of Directors in managing Bank Mestika's business.
juga berkomitmen melakukan pengawasan dengan The Board of Commissioners is also committed to
penerapan tata kelola yang baik, sebagai bentuk oversight with good governance implementation,
pertanggungjawaban kepada seluruh stakeholder as a form of accountability to all stakeholders and
dan shareholder yang telah memberikan kepercayaan shareholders who have entrusted Bank Mestika up to
kepada Bank Mestika hingga saat ini. this point.
Atas Nama Dewan Komisaris
On Behalf of the Board of Commisioners
Witarsa Oemar
Presiden Komisaris
President Commissioner
34 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
SURAT PERNYATAAN ANGGOTA DEWAN KOMISARIS
TENTANG TANGGUNGJAWAB ATAS
LAPORAN TAHUNAN 2023 PT BANK MESTIKA DHARMA TBK
THE STATEMENT OF COMMISIONERS BOARD MEMBER
ABOUT RESPONSIBILITITES ON
PT BANK MESTIKA DHARMA TBK 2023 ANNUAL REPORT
Kami yang bertandatangan dibawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan
PT Bank Mestika Dharma Tbk tahun 2023 telah dimuat secara lengkap dan bertanggungjawab penuh
atas kebenaran isi Laporan Tahunan Perusahaan.
We, undersigned, testify that all informastion in the Annual Report of PT Bank Mestika Dharma Tbk
for 2023 is presented in its entirety and we are fully responseible for the correctness of the contents
in the Annual Report of the Company.
Demikian pernyataan ini dibuat.
This statement is hereby made in all truthfulness.
Witarsa Oemar Indra Halim
Presiden Komisaris Komisaris
President Commissioner Commissioner
Katio Gardjito Heru
Komisaris Independen Komisaris Independen
Independent Commisioner Independent Commisioner
2023 Annual Report PT Bank Mestika Dharma Tbk 35
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS
04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROFIL PERSEROAN
Company Profile
Identitas Perusahaan
Company Identity
Kilas Kinerja Sepanjang Tahun 2023
Review Performance Throughout 2023
Riwayat Singkat Perusahaan
Company Brief Histroy
Visi dan Misi Perusahaan
Vision and Mission Of The Company
Tujuan, Sasaran dan Strategi
Objectives, Goals and Strategies
Nilai dan Budaya
Values and Culture
Kegiatan Usaha Berdasarkan Anggaran Dasar
Business Activities Based on the Articles of
Association
Struktur Organisasi
Organizational Structure
Biografi Direksi dan Dewan Komisaris Serta
Manajemen Eksekutif
Biography of the Board of Directors And
Board of Commissioners and Executive
Management
A. Profil Direksi
A. Profile of the Directors
B. Profil Dewan Komisaris
B. Profile of the Board of Commissioners Kepemilikan Saham Direksi Dan Dewan
Komisaris
C. Profil Manajemen Eksekutif Share Ownership of the Board of Directors
C. Profile of The Executive Management and Board of Commissioners
Komposisi Pemegang Saham Struktur Kelompok Usaha
Shareholder Composition Business Group Structure
A. Pemegang Saham Berdasarkan Klasifikasi Transaksi Dengan Pihak Berealisasi
Kepemilikan Transactions With Realized Parties
A. Shareholders Based on Ownership
Classification Kronologi Pencatatan Saham
Chronology of Share Listing
B. Pemegang Saham Berdasarkan Besaran
Kepemilikan Profesi dan Lembaga Penunjang Pasar Modal
B. Shareholders Based on the Amount of Professionals and Capital Market Supporting
Ownership Institutions
C. Pemegang Saham Berdasarkan Penghargaan yang Diterima Sepanjang Tahun
Persentase Kepemilikan Awards Received Throughout the Year
C. Shareholders Based on Ownership Daftar Jaringan Kantor
Percentage List of Office Networks
36 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report 2023 Annual Report PT Bank Mestika Dharma Tbk 37
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS
04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
IDENTITAS PERUSAHAAN
Company’s Profile
Nama perusahaan Tanggal Pendirian
Company’s name Established Date
PT Bank Mestika Dharma, Tbk. 27 April | April 1955
Modal Dasar Kode Saham Kode Saham
Authorized Capital Ticker Code Ticker Code
Rp2.000.000.000.000,- BBMD BMDMIDJA
Bidang usaha
Modal Line of Business Kantor Pusat
Ditempatkan dan Head office
Resmi dicatatkan di
Disetor Penuh Bursa Efek Indonesia Mestika Building
Issued and Fully tanggal 1 Juli 2013 Jl. H. Zainul Arifin No. 118
Paid-in Capital Officially listed in Medan - Sumatera Utara
Indonesia Stock Exchange 20112
Rp 818.018.000.000,- on July 1st 2013
E-Mail
corsec@bankmestika.co.id
Komposisi Kepemilikan Saham customer.care@bankmestika.co.id
Composition Of Share Ownership
Website
PT Mestika Benua Mas 89,44 %
Individu | Individual 0,05 % www.bankmestika.co.id
Masyarakat | Public 10,51 %
Telepon Faksimili Call Center
Phone Facsimile
(061) 4525800 (061) 4527324 14083
Profesi Penunjang
Supporting Professional
Bursa Efek Indonesia Kustodian Sentral Efek Indonesia
Indonesia Stock Exchange Indonesian Central Securities Depository
Indonesia Stock Exchange Building, Tower I 6th Indonesia Stock Exchange Building, Tower I 5th
Jl. Jendral Sudirman Kav 52-53, Jakarta 12190 Jl. Jendral Sudirman Kav 52-53, Jakarta 12190
Telp : 021-5150515 | Fax : 021 5150330 Telp : 021-52991099 | Fax : 021-52991199
www.idx.co.id www.ksei.co.id
Biro Administrasi Akuntan Publik Notaris Pasar Modal
Efek Share registrar Public Accountant Capital market notary
PT Raya Saham Registra Budiadi Widjaja, SE, CPA Edy, SH
Gedung Plaza Sentral Lantai 2 Jl. Hayam Wuruk No. 3 W Jl. Sutomo, Komplek Sutomo Point
Jl. Jendral Sudirman Kav 47-48, Jakarta 12930 Jakarta 10120 No. 25 GG, Medan - 20235
Telp : 021-2525666 | Fax : 021-2525028 Telp : 021-3458491 Telp & Fax : 061-4560427,
www.ksei.co.id 4557077, 4531158
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KILAS KINERJA SEPANJANG TAHUN 2023
Review Performance Throughout 2023
17 Maret
March 26 Mei
May
Perseroan turut menandatangani Perseroan kembali meraih penghargaan
komitmen Business Matching dari Majalah Investor dalam acara The Best
pembiayaan yang diinisiasi oleh Bank Bank 2023 dengan kategori Kelompok Bank
Indonesia. Berdasarkan Modal Inti (KBMI I) sampai
dengan 6 Triliun.
The Company also signed a
commitment to Business Matching The Company received another award from
financing initiated by Bank Indonesia. Investor Magazine in The Best Bank 2023
with the category of Bank Group Based
on Tier I Capital (KBMI I) up to 6 Trillion.by
Bank Indonesia.
7 Juni
June
26 Mei
May
Perseroan melaksanakan Rapat umum
Pemegang Saham Tahunan. Perseroan laksanakan kegiatan Bakti Sosial
Donor Darah dalam tema merayakan HUT
The Company conducted the Annual Bank Mestika ke 68 yang dilaksanakan di 12
General Meeting of Shareholders.. kota dimana jaringan Kantor Cabang Bank
Mestika berada dengan capaian kantong
darah sebanyak 2.956 kantong darah.
The company carried out Blood Donation
Social Service activities in the theme
of celebrating Bank Mestika’s 68th
Anniversary which was carried out in 12
cities where the Bank Mestika Branch Office
network is located with the achievement of
2,956 blood bags.
28 Agustus
August
Perseroan kembali meraih 2 penghargaan
sebagai Bank Predikat “Sangat Bagus”
kategori Bank dengan Modal Inti Sampai
dengan 6 Triliun dan mendapatkan
Diamond Trophy” Excellent Performance
in 10 Concencutive Years pada ajang 28th
Infobank Award 2023.
Again won 2 awards as a “Very Good”
Predicate Bank in the category of Banks
with Tier 1 Capital up to 6 Trillion and
received the Diamond Trophy “Excellent
Performance in 10 Consecutive Years” at
the 28th Infobank Award 2023.
2023 Annual Report PT Bank Mestika Dharma Tbk 39
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PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
29 Oktober
October 5 Desember
December
Perseroan adakan kegiatan Presiden Direktur PT Bank Mestika Dharma
sunatan masal gratis kepada yang Tbk raih penghargaan dalam Top 100 CEO
membutuhkan. 2023 oleh Infobank Media Group dalam
acara “Top 100 CEO 2023”
The Company held a free mass
circumcision activity for those in need. President Director of PT Bank Mestika
Dharma Tbk was awarded in the Top 100
CEO 2023 by Infobank Media Group in the
“Top 100 CEO 2023” event.
6 Desember
December
Perseroan meraih penghargaan dari LPS
kategori “Bank Terbaik Dalam Laporan
Kepatuhan Kebijakan SCV” dalam acara LPS
Banking Award 2023.
The Company received an award from LPS
in the category of “Best Bank in SCV Policy
21 Desember
December
Compliance Report” at the LPS Banking
Perseroan meresmikan Desa Wisata Karang
Award 2023.
Anyar (DEWIKA) yang didampingi dan
dikembangkan oleh Perseroan, sebagai
bentuk dukungan Perseroan dalam program
Tim Percepatan Akses Keuangan Daerah
Sumatera Utara.
The Company inaugurated Karang Anyar
Tourism Village (DEWIKA) which was
assisted and developed by the Company,
as a form of the Company’s support in the
North Sumatra Regional Financial Access
Acceleration Team program.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
RIWAYAT SINGKAT PERUSAHAAN
Brief History of the Company
Bank Mestika berdiri sejak tanggal 27 April 1955 Bank Mestika was established since April 27, 1955
berdasarkan Akta Pendirian Perseroan Terbatas nomor based on the Deed of Establishment of Limited Liability
121 tanggal 27 April 1955 yang dibuat dihadapan Company number 121 dated April 27, 1955 made
Oesman Aldjoeffry, wakil notaris di Medan. Sepanjang before Oesman Aldjoeffry, deputy notary in Medan.
perjalanannya akta tersebut telah mengalami beberapa Throughout the journey, the deed has been replaced
kali penggantian dan telah memperoleh pengesahan dari several times and has been approved by the Minister
Menteri Kehakiman Republik Indonesia sesuai dengan of Justice of the Republic of Indonesia in accordance
Surat Keputusan Nomor J.A5/69/21 tanggal 28 Mei with Decree Number J.A5 / 69/21 dated May 28, 1963
1963 dan telah didaftarkan pada Panitera Pengadilan and has been registered at the Registrar of Medan
Negeri Medan pada tanggal 2 Juni 1963, serta telah District Court on June 2, 1963, and has announced
diumumkan dalam berita negara Republik Indonesia in the Ministry of Justice of the Republic of Indonesia
tanggal 6 September 1963 Nomor 72, Tambahan Berita on September 6, 1963 Number 72, Supplement to the
Negara Republik Indonesia Nomor 447. Bank Mestika Republic of Indonesia Number 447. Bank Mestika was
diperkenankan melakukan kegiatan jasa perbankan dan permitted to carry out banking services and other
jasa keuangan lainnya berdasarkan Surat Keputusan financial services based on Decree of the Minister
Menteri Keuangan Nomor 289497/U.M.II tangal of Finance Number 289497 / UMII dated December
12 Desember 1956 dan mulai beroperasi komersil. 12, 1956 and commenced commercial operations.
Perusahaan memperoleh izin untuk melakukan kegiatan The company obtained a license to conduct foreign
devisa berdasarkan Surat Keputusan Direksi Bank exchange activities based on the Decree of the Board
Indonesia Nomor 27/109/KEP/DIR tanggal 5 Januari of Directors of Bank Indonesia Number 27/109 / KEP /
1995. DIR dated January 5, 1995.
Bank Mestika sebagai Bank milik putra daerah telah Bank Mestika as a bank owned by a regional son has
menunjukkan kemampuan bersaing dengan Perbankan demonstrated the ability to compete with the National
Nasional yakni dengan mencatatkan sahamnya ke Banking by listing its shares to the Indonesia Stock
Bursa Efek Indonesia dengan kode BBMD pada tanggal Exchange with the BBMD code on July 8, 2013.
8 Juli 2013.
Anggaran dasar Perseroan terakhir kali mengalami The articles of association of the Company were last
perubahan sesuai dengan akta nomor 02 tanggal 3 amended according to deed number 02 on June 03,
Juni 2021 yang dibuat dihadapan Notaris Pasar Modal 2021 which was made in front of Capital Market Notary
Ekoevidolo SH di Medan, dan telah mendapatkan Ekoevidolo SH in Medan, and were approved by the
pengesahan dari Kementerian Hukum dan HAM dengan Ministry of Law and Human Rights with number AHU-
nomor AHU-AH.01.03-0384295 tanggal 18 Juni AH.01.03-0384295 on June 18, 2021. This amendment
2021. Perubahan anggaran dasar ini dilakukan untuk to the articles of association was made to adjust to the
menyesuaikan peraturan regulator terbaru, yakni: latest regulatory regulations, they were:
1. POJK No. 15/POJK.04/2020 tentang Rencana dan 1. POJK No. 15/POJK.04/2020 concerning the Plan
Penyelenggaraan Rapat Umum Pemegang Saham and Implementation of the General Meeting of
Perusahaan Terbuka, Shareholders of a Public Company,
2. POJK No. 16/POJK.04/2020 tentang Pelaksanaan 2. POJK No. 16/POJK.04/2020 concerning the
Rapat Umum Pemegang Saham Perusahaan Electronic Implementation of the General Meeting
Terbuka secara Elektronik, dan of Shareholders of Public Companies, and
3. POJK No. 17/POJK.04/2020 tentang Transaksi 3. POJK No. 17/POJK.04/2020 concerning Material
Material dan Perubahan Kegiatan Usaha. Transactions and Changes in Business Activities.
Pada tahun ini, Perseroan telah berkarya selama 68 This year, the Company has worked for 68 years.
tahun, saat ini Perseroan dikenal sebagai Lembaga Jasa Nowadays, the Company is known as a Financial
Keuangan dan Perusahaan Publik yang berkantor pusat Services Institution and a Public Company having a
di Kota Medan ini belum pernah melakukan penggantian head office in Medan has never changed its company
nama perusahaan. name.
Pada 7 Oktober 2015, Perseroan melakukan penggantian On October 7, 2015, the Company changed the Company’s
logo Perseroan sebagai media penyampaian tujuan logo as a medium for conveying the Company’s objectives
Perseroan dalam bentuk komunikasi non verbal kepada in the form of non-verbal communication to the public.
masyarakat. Dari segi legalitas logo Mestika yang In terms of legality, the new Mestika logo has received
baru ini sudah mendapatkan pengesahan/persetujuan approval/approval from the Minister of Law and Human
dari Menteri Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia, Director of Intellectual
Indonesia, Direktur Hak Kekayaan Intelektual u.b. Direktur Property Rights u.b. Director of Copyrights, Industrial
Hak Cipta, Desain Industri, Desain Tata Letak Sirkuit Designs, Layout Designs of Integrated Circuits, and Trade
Terpadu, dan Rahasia Dagang seperti yang tertuang Secrets as stated in the Decree on the Registration of
dalam Surat Keputusan Pencatatan Ciptaan dengan Works with Registration Number : 072190 dated March
Nomor Pencatatan : 072190 tanggal 26 Maret 2014 atas 26, 2014 on the type of Logo art creation with the title
jenis ciptaan seni Logo dengan judul “Logo Bank Mestika” “Bank Mestika Logo”
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
JEJAK LANGKAH
Milestone
1955 1998
Bank Mestika didirikan Peresmian 2 KC di R.Prapat & P.Baru serta 5 KCP di Medan
Bank Mestika established Inauguration of 2 KC in R.Prapat & P.Baru and also 5 KCP
in Medan
1960
2010
Peresmian KC pertama di P.Siantar
Pertumbuhan jaringan kantor mencapai 11 KC, 44 KCP, 6
Inauguration of the first KC in P.Siantar KK serta 67 unit ATM
Office network growth reaches 11 KC, 44 KCP, 6 KK and
also 67 ATM unit
1993
Peresmian KC pertama di Jakarta 2013
Inauguration of first KC in Jakarta
· Penawaran umum perdana saham ke publik dengan
kode BBMD
· Resmi menjadi Perusahaan Terbuka
1994 · Initial public offering of shares to the public with the
BBMD code
· Officially become a public company
Peresmian fasilitas E-channel pertama yaitu ATM
Inauguration of the first E-channel facility that is ATM
2014
1995 · Peresmian 2 KCP di Jakarta
· Relokasi 1 KCP di Medan
· Launching layanan call centre “Mestika Call” dengan
Memperoleh izin sebagai Bank Devisa line 14083
Obtaining a license as a Foreign Exchange Bank · Inauguration of 2 KCP in Jakarta
· Relocation of 1 KCP in Medan
· Launching call centre “Mestika Call” service with line
14083
1997
Mendapatkan Grade A pada krisis ekonomi dari Bank
Indonesia & Auditor Independen
2015
Obtaining Grade A on economic crisis from Indonesian · Peresmian penggunaan logo baru
Bank & Independent Auditor · Peresmian Kantor Kas Kota Pinang
· Penandatanganan Kerjasama Produk Bancassurance
· Inauguration of Using New Logo
· Inauguration of Cash Office in Kota Pinang
· Signing Cooperation of Bancassurance’s Product
2016
· Peresmian 1 KC di Baganbatu
· Relokasi 1 KCP dan 1 Kantor Kas
· Penandatanganan kerjasama Produk Bancassurance
· Inauguration of 1 KC in Baganbatu
· Relocation of 1 KCP and 1 of Cash Office
· Signing Cooperation of Bancassurance’s Product
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2017 2022
· Peresmian 1 KC di Palembang dan 1 KK di Kisaran Kembali mendapatkan penghargaan dalam acara Infobank
· Launching produk layanan internet banking dan Award 2022 dengan predikat kinerja “Sangat Bagus” untuk
virtual account Kelompok Bank Modal Inti (KBMI) 1 dan meraih “Platinum
· Penandatanganan kerjasama Produk Bancassurance Trophy” atas predikat kinerja “Sangat Bagus” selama
10 tahun berturut-turut, penghargaan dari Indonesian
· Inauguration of 1 KC in Palembang and 1 KK in Institute for Corporate Directorship (IICD) sebagai “Top
Kisaran 50 Mid Capitalization Public Listed Company” dan
· Launching the addition of internet banking and penghargaan sebagai “Bank Terbaik 2022” kategori Bank
virtual account service products Umum KBMI 1, diberikan oleh Majalah Investor.
· Signing Cooperation of Bancassurance’s Product
Received an award again at the Infobank Award 2022
event with the predicate of “Very Good” performance
for the Core Capital Bank Group (KBMI) 1 and won the
“Platinum Trophy” for the predicate of “Very Good”
2018 performance for 10 consecutive years, an award from the
Indonesian Institute for Corporate Directorship (IICD) as
“Top 50 Mid Capitalization Public Listed Company” and
· Penandatanganan kerjasama produk Bancassurance an award as “Best Bank 2022” in the KBMI 1 Commercial
· Peresmian 1 KK di Medan. Pertumbuhan jaringan Bank category, given by Investor Magazine.
kantor mencapai 12 KK, 41 KCP, dan 13 KK
· Signing cooperation of Bancassurance‘s product
· Inauguration of Peresmian 1 KK in Medan . Office
network growth reaches 12 KK, 41 KCP, dan 13 KK 2023
· Mendapatkan penghargaan sebagai salah satu The
Best Bank 2023 dengan kategori Kelompok Bank
2019 Berdasarkan Modal Inti (KBMI I) sampai dengan 6 Triliun
dari Majalah Investor
· Mendapatkan 2 (dua) penghargaan sebagai Bank Predikat
Peluncuran produk layanan Mobile Banking “Sangat Bagus” kategori Bank dengan Modal Inti Sampai
dengan 6 Triliun dan mendapatkan Diamond Trophy”
Launching mobile banking. Excellent Performance in 10 Concencutive Years pada
ajang 28th Infobank Award 2023
· Mendapatkan penghargaan dari Majalah Infobank
dalam acara Top 100 CEO 2023 oleh Infobank Media
Group dalam acara “Top 100 CEO 2023”
2020 · Mendapatkan penghargaan dari LPS kategori “Bank
Terbaik Dalam Laporan Kepatuhan Kebijakan SCV”
dalam acara LPS Banking Award 2023
Kembali mendapatkan penghargaan sebagai Bank
berpredikat Sangat Bagus selama 5 Tahun berturut-turut · Received an award as one of The Best Bank 2023 in the
dan Bank Terbaik di kelasnya. category of Bank Group Based on Tier I Capital (KBMI I)
up to 6 Trillion from Investor Magazine.
Bank Mestika received again an award as a Bank with a · Received 2 (two) awards as a “Very Good” Predicate
Very Good predicate for 5 years and the Best Bank in its Bank in the category of Banks with Tier I Capital up to
class. 6 Trillion and received the Diamond Trophy “Excellent
Performance in 10 Consecutive Years” at the 28th
Infobank Award 2023 event.
· Received an award from Infobank Magazine in the Top
100 CEO 2023 event by Infobank Media Group in the
2021 “Top 100 CEO 2023” event
· Received an award from LPS in the category of “Best
Bank in SCV Policy Compliance Report” in the LPS
· Kembali mendapatkan penghargaan sebagai Bank Banking Award 2023 event
berpredikat Sangat Bagus selama 5 Tahun berturut-
turut oleh Infobank , sebagai Bank Terbaik di kelasnya
serta Bank Terbaik dalam pembiayaan SME oleh IICD.
· Penghargaan dari Bank Indonesia Peringkat 2 sebagai
Bank Penukar UPK-75 terbanyak di Sumatera Utara
dan Kota Pematangsiantar.
· Received an award again as a Bank with a Very
Good predicate for 5 years in a row by Infobank, as
the Best Bank in its class and the Best Bank in SME
financing by IICD.
· Award from Bank Indonesia Rank 2 as the largest
UPK-75 Exchange Bank in North Sumatra and
Pematang Siantar.
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VISI DAN MISI
Vision and Mission
VISI
Menjadi bank Kelompok Modal Inti 2 (KBMI2)
sebelum Tahun 2028 yang berkontribusi
bagi pertumbuhan ekonomi Nasional dengan
V I S I O N mengutamakan profesionalisme perbankan dan
berlandaskan prinsip keuangan berkelanjutan.
To become a Core Capital Group 2 (KBMI2)
bank before 2028 that contributes to national
economic growth by prioritizing banking
professionalism and based on sustainable
finance.
MISI
1. Mengembangkan sinergi dan nilai tambah
dengan para pemangku kepentingan
(stakeholders),
M I S S I O N Developing synergies and added value with
stakeholders,
2. Memberikan pelayanan jasa perbankan
yang profesional dan berbasis teknologi
dengan prinsip manajemen risiko yang
baik, penuh kehati-hatian sesuai prinsip
GCG (Good Corporate Governance)
dan berdasarkan prinsip Keuangan
Berkelanjutan,
Providing professional and technology-based
banking services with good risk management
principles, full of circumspection suitable
with the principles of GCG (Good Corporate
Governance) and based on the principles of
Sustainable Finance,
3. Meningkatkan citra bank dengan
mengembangkan SDM yang profesional
dan berintegritas tinggi.
Improving the image of the bank by
developing professional human resources
with high integrity.
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TUJUAN, SASARAN DAN STRATEGI
Objectives, Goals and Strategies
Sesuai dengan visinya untuk menjadi bank yang sehat, In accordance with its vision of becoming a healthy
tumbuh secara wajar maka bank menerapkan beberapa bank, growing naturally, therefore, the bank implements
hal yang menjadi pacuan agar dapat mencapai visi bank a number of things that become a race in order to
kedepannya, yakni : achieve the bank’s vision in the future, namely:
1. Mengembangkan nilai tambah yang unik dan 1. Developing unique and distinctive added values to
khas untuk dapat diberikan kepada pemangku be given to relevant stakeholders,
kepentingan terkait.
2. Senantiasa melakukan inovasi-inovasi dan 2. Always creating the latest innovations and
terobosan terbaru untuk meningkatkan kemudahan breakthroughs to increase the convenience of
nasabah dalam bertransaksi baik dalam hal customers in transacting both in terms of services
pelayanan dan produk perbankan yang bersaing, and competing banking products.
3. Memperkuat sistem pengelolaan dan 3. Strengthening the organizational management
pengembangan organisasi dan Sumber Daya and development system and human resource and
Manusia serta sistem Teknologi Informasi Pelayanan also Information Technology Services and Banking
dan Operasi Perbankan. Operations systems.
4. Memberikan pelayanan jasa perbankan yang 4. Providing the best banking services by
terbaik dengan menjalankan prinsip penerapan implementing the principles of good, open, prudent
manajemen risiko yang baik, terbuka, prudent, dan risk management and meet the principles of good
memenuhi kaidah tata kelola perusahaan yang baik. corporate governance.
5. Melakukan pengembangan dan citra persepsi 5. Developing perceptual image of the company as
perusahaan sebagai perbankan menengah kelas a middle class national banking which contributes
nasional yang berkontribusi langsung terhadap directly to the development of the quality of
pengembangan kualitas pertumbuhan ekonomi economic growth by maintaining good reputation,
dengan menjaga baik reputasi, pelayanan serta service and prudence in managing businesses
unsur kehati-hatian dalam pengelolaan usaha yang that are based on local wisdom and concern to
berpijak pada kearifan lokal dan memperhatikan environment aspect.
aspek lingkungan.
BUDAYA DAN NILAI PERUSAHAAN
Corporate Culture and Value
KOMITMEN KOMPETENSI KERJA SAMA KETERBUKAAN KEJUJURAN
COMMITMENT COMPETENCY COOPERATION OPENNESS HONESTY
Berkomitmen tinggi Meningkatkan Solid dalam Terbuka dalam Melaksanakan
untuk mencapai kompetensi sesuai kerjasama tim mengungkapkan setiap aktivitas
tujuan perusahaan dengan bidang keahlian informasi yang relevan berlandaskan
dan dalam proses kejujuran
Highly committed Improving competence Solid in teamwork pengambilan keputusan
to achieve the in accordance with the Conducting every
company goals field of expertise Open in disclosing based on honesty
relevant information and
in the decision making
process
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KEGIATAN USAHA MENURUT ANGGARAN DASAR
Business Activities According to the Articles of Association
Kegiatan usaha Perseroan sebagai Lembaga Jasa The Company’s business activities as a Financial
Keuangan hingga saat ini tidak mengalami perubahan. Services Institution to date have not changed. The
Kegiatan usaha Perseroan telah sesuai dengan Company’s business activities are in accordance with
Klasifikasi Baku Lapangan Usaha Indonesia (KBLI) the Indonesian Standard Industrial Classification (KBLI)
2020 dengan perincian sebagai berikut : 2020 with the following details:
K. Aktivitas Keuangan dan Asuransi K. Financial and Insurance Activities
Kategori ini mencakup aktivitas keuangan, This category includes financial activities,
termasuk asuransi, reasuransi dan kegiatan dana including insurance, reinsurance and pension
pensiun dan jasa penunjang keuangan. Kategori fund activities and financial support services. This
ini juga mencakup kegiatan dari pemegang aset category also includes activities of asset holders
seperti kegiatan perusahaan holding dan kegiatan such as holding company activities and activities of
dari lembaga penjaminan atau pendanaan dan guarantee or funding institutions and other similar
lembaga keuangan sejenis. financial institutions.
[641] Perantara Moneter [641] Monetary Intermediary
Golongan ini mencakup perolehan dana dalam This group includes the acquisition of funds in
bentuk simpanan yang dapat dipindahkan atau the form of deposits that can be transferred or
ditransfer yaitu dana yang ditentukan dalam bentuk transferred, they are funds that are determined in
uang, dan diperoleh secara harian, terpisah dari the form of money, and are obtained daily, separate
bank sentral, diperoleh dari sumber non keuangan. from the central bank, obtained from non-financial
Bank sentral mencakup pengaturan keuangan sources. The central bank covers the regulation
negara, pengawasan, pelaksanaan perbankan, of state finances, supervision, implementation of
pemegang cadangan internasional dan bertindak banking, holder of international reserves and acts
sebagai bankir untuk Pemerintah. Untuk alasan as a banker for the government. For institutional
kelembagaan kegiatan bank sentral bisa berbeda- reasons, the activities of the central bank may
beda. Kegiatan ini mencakup penerimaan simpanan vary. These activities include accepting deposits
dan pemberian dana kredit atau pinjaman. and providing credit or loan funds. Credit financing
Pendanaan kredit dapat memberikan berbagai can take various forms such as loans, secured
macam bentuk seperti pinjaman, pinjaman dengan loans, credit cards and others. Loans are generally
jaminan, kartu kredit dan lain-lain. Pinjaman pada conducted by financial institutions other than the
umumnya dilakukan oleh lembaga keuangan central bank, such as banks, foreign exchange
selain bank sentral, seperti bank, bank devisa, banks, savings and loan cooperatives, including the
koperasi simpan pinjam, termasuk kegiatan bank activities of postal savings banks, postal savings
tabungan pos giro, simpanan pos dan lembaga accounts and special funding institutions for house
pendanaan khusus untuk pembelian rumah yang purchases that also make deposits.
juga melakukan simpanan.
[6412] Perbankan Konvensional [6412] Conventional Banking
Subgolongan ini mencakup kegiatan perbankan This sub-class includes banking activities that run
yang menjalankan usahanya secara konvensional their business conventionally, such as accepting
seperti penerimaan simpanan dan/atau penutupan deposits and/or closing deposits and granting
simpanan dan pemberian kredit atau pinjaman credit or loan funds. Credit assistance can take
dana. Bantuan kredit dapat berbagai macam bentuk, various forms, such as loans, secured loans, credit
seperti pinjaman, pinjaman dengan jaminan, kartu cards and others. These activities are generally
kredit dan lain-lain. Kegiatan ini pada umumnya conducted by financial institutions other than the
dilakukan oleh lembaga keuangan selain bank central bank, such as Conventional Commercial
sentral, seperti Bank Umum Konvensional (bank Banks (foreign exchange banks and non-foreign
devisa dan bank non devisa) dan Bank Perkreditan exchange banks) and Rural Banks.
Rakyat.
[64125] Bank Umum Swasta Devisa [64125] Foreign Exchange Private Commercial Bank
Kelompok ini mencakup kegiatan bank yang dimiliki This group includes the activities of privately owned
oleh swasta yang memperoleh surat penunjukan banks that have obtained a letter of appointment
dari Bank Indonesia untuk dapat melakukan from Bank Indonesia to be able to conduct banking
kegiatan usaha perbankan dalam valuta asing dan business activities in foreign currencies and/or
atau melakukan transaksi perbankan dengan pihak conduct banking transactions with foreign parties.
luar negeri.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Perubahan Klasifikasi Baku Lapangan Usaha ini telah This change in the Standard Classification of Business
disesuaikan Perseroan kedalam anggaran dasarnya yang Fields has been adjusted by the Company
tertuang dalam Akta Rapat Umum Pemegang Saham into its articles of association as stated in the Deed of
Luar Biasa No. 02 tanggal 3 Juni 2021 yang dibuat the Extraordinary General Meeting of Shareholders No.
oleh Notaris Pasar Modal Ekoevidolo dengan Surat 02 dated June 3, 2021, made by the Capital Market
Keputusan Kementerian Hukum dan Hak Asasi Manusia Notary Ekoevidolo with the Decree of the Ministry of
Republik Indonesia Nomor AHU-AH.01.03-0389369 Law and Human Rights of the Republic of Indonesia
tanggal 21 Juni 2021. Number AHU-AH.01.03-0389369 dated June 21, 2021.
Selain itu, untuk menambah diversikasi layanan In addition, to add to the diversification of Financial
Lembaga Jasa Keuangan kepada para nasabah yang Services Institution services to customers who wish to
ingin berinvestasi, Perseroan telah terdaftar sebagai invest, the Company has been registered as a Broker-
Perantara Pedagang Efek untuk Efek Bersifat Utang dan Dealer for Debt Securities and Sukuk with Registered
Sukuk dengan Surat Tanda Terdaftar Nomor 02/D.04/ Certificate Number 02/D.04/STTD/PPE-EBUS/2022
STTD/PPE-EBUS/2022 tanggal 30 Agustus 2022. dated August 30, 2022.
Perantara Pedagang Efek untuk Efek Bersifat Utang Broker-Dealer for Debt Securities and Sukuk (PPE-
dan Sukuk (PPE-EBUS) merupakan kegiatan menerima EBUS) is an activity of receiving orders and customer
pesanan dan instruksi Nasabah untuk Transaksi Efek instructions for Debt Securities and Sukuk Transactions
Bersifat Utang dan Sukuk / Obligasi Pemerintah atau / Government Bonds or Government Debt Securities
Surat Hutang Negara yang merupakan surat utang which are debt securities issued by the Government
yang diterbitkan oleh Pemerintah dalam jangka waktu within a certain period of time with a fixed coupon,
tertentu dengan kupon tetap, dimana dalam hal ini in which case the Issuer guarantees the return of the
Penerbit menjamin pengembalian nilai pokok pada principal value at maturity plus a coupon that will be
saat jatuh tempo ditambah dengan kupon yang akan paid periodically.
dibayarkan secara berkala.
Selanjutnya, dalam pelaksanaan kegiatan usaha Furthermore, in the implementation of the Company’s
Perseroan dikelompokkan dalam 3 (tiga) Bagian yakni business activities, it is grouped into 3 (three) Sections,
Penghimpunan Dana, Penyaluran Dana dan Layanan They are Fundraising, Funding and Financial Services.
Jasa Keuangan. Produk dan layanan yang dimaksud The products and services are:
adalah :
Penghimpunan Dana Fund Raising
Penghimpunan dana masyarakat merupakan salah Raising public funds is one of the business activities
satu kegiatan usaha yang dijalankan oleh Lembaga carried out by Financial Services Institutions in the
Jasa Keuangan dalam bentuk tabungan, giro form of savings, current accounts and deposits.
dan deposito. Untuk menarik minat masyarakat To attract the interest of the public to entrust and
agar mempercayakan dan menyimpan dananya save their funds in Financial Services Institutions,
di Lembaga Jasa Keuangan, dibuatkan berbagai various attractive products and programs are
produk dan program yang menarik dengan balas made with rewards such as interest and gifts to the
jasa seperti bunga dan hadiah kepada masyarakat. public.
Produk-produk penghimpunan dana yang dimiliki The fund raising products owned by Bank Mestika
oleh Bank Mestika dijabarkan sebagai berikut : are described as follows:
Tabungan Mestika Produk simpanan yang memberikan Deposit products which provide various
Mestika Savings berbagai kemudahan. convenience.
TABANAS Mestika Tabungan untuk para pelajar yang ingin Saving for students who want to save.
TABANAS Mestika Savings menabung.
Tabungan Mestika Dolar Tabungan dengan menggunakan mata Saving using Dollar currency.
Mestika Dollar Savings uang dolar.
Tabungan Mestika Batik Program tabungan berhadiah dengan Savings program with prizes with various
Batik Mestika savings berbagai keunggulan. advantages.
TabunganKu Tabungan perorangan yang diterbitkan Individual savings that are jointly issued by
My Savings secara bersama oleh bank-bank di Indonesia banks in Indonesia in fostering a culture of
dalam menumbuhkan budaya menabung saving to improve welfare.
untuk meningkatkan kesejahteraan.
2023 Annual Report PT Bank Mestika Dharma Tbk 47
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS
04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Simpananan Pelajar Tabungan untuk pelajar yang diterbitkan Savings for students issued nationally by
Student Savings secara Nasional oleh Bank-Bank di banks in Indonesia with easy requirements
Indonesia dengan persyaratan mudah dalam in order to improve financial literacy and
rangka meningkatkan literasi keuangan encourage a culture of saving from an early
serta mendorong budaya menabung sejak age.
dini.
Tabungan Kesra Tabungan khusus yang dirancang berbeda Special savings which are designed
Kesra Savings agar para nasabah dapat memilih tabungan differently therefore, the customers can
sesuai dengan keinginan. choose their saving based on their interest.
Deposito Rupiah & Valas Tabungan berjangka merupakan alternatif Term savings is an alternative investment.
Rupiah and Foreign berinvestasi.
Currency Deposits
Tabungan Setia Produk tabungan berjangka yang A term savings product that offers a savings
Setia Savings menawarkan program menabung dengan program with attractive gift packages Life
paket hadiah yang menarik. insurance products as well as investing.
Giro Rupiah dan Valas Rekening simpanan atau transaksional Savings or transactional accounts with
Rupiah and Foreign dengan fasilitas lengkap untuk membantu complete facilities to help managing the
Currency Current Account pengelolaan bisnis yang efisien dan business efficiently and comfortably.
nyaman.
Penyaluran Dana Fund Distribution
Penyaluran dana atau kredit merupakan fasilitas Fund distribution or credit is a financial facility that
keuangan yang memungkinkan seseorang atau allows a person or business entity to borrow money
badan usaha meminjam uang kepada Lembaga from a Financial Services Institution and pay it back
Jasa Keuangan dan membayarnya kembali dalam within a specified period of time with interest.
jangka waktu yang ditentukan dengan dikenakan
bunga.
Sebelum mengajukan pinjaman di bank, masyarakat Before applying for a loan at a bank, people should
hendaknya memahami terlebih dahulu akan first understand the need to borrow funds.
kebutuhan peminjaman dana.
Penyaluran dana Bank dibagi berdasarkan tujuan Bank funds are divided based on their intended
penggunaannya, dengan perincian sebagai berikut: use, with the following details:
KREDIT INVESTASI KREDIT MODAL KERJA KREDIT KONSUMSI
INVESTMENT LOAN WORKING CAPITAL LOAN CONSUMPTION LOAN
Merupakan fasilitas kredit Merupakan fasilitas kredit Merupakan fasilitas kredit
jangka menengah dan jangka pendek yang jangka panjang dan jangka
panjang yang diperuntukkan digunakan untuk memenuhi pendek yang digunakan
untuk memenuhi kebutuhan kebutuhan modal kerja / untuk memenuhi kebutuhan
investasi baik yang bersifat usaha anda. konsumtif.
investasi baru, perluasan,
modernisasi atau rehabilitasi.
This is a medium and A short-term credit facility This is a long-term and
long-term credit facility used to meet your working short-term credit facility
intended to meet investment capital needs. used to fulfill consumptive
needs for new investment, needs.
expansion, modernization or
rehabilitation.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Perincian produk-produk penyaluran dana The details of the distribution products are detailed
dirincikan sebagai berikut : as follows:
Nama Produk
No. Keterangan Produk Product Description
Product Name
KEDIT INVESTASI | INVESTMENT LOAN
1 Pinjaman Jangka Diperuntukkan untuk kebutuhan investasi Intended for investment needs that can
Menengah Panjang - yang dapat langsung menghasilkan produce immediately, for example to
Regular misalnya untuk membiayai kantor/ finance an office / warehouse. Credit
Medium Long Term gudang. Jangka waktu kredit hingga 10 period up to 10 (ten) years.
Loans - Regular (sepuluh) tahun.
2 Pinjaman Jangka Diperuntukkan untuk kebutuhan Intended for investment needs that
Menengah Panjang - investasi yang dapat langsung can produce immediately, for example
Reguler Pertama menghasilkan misalnya untuk to finance a shop house (ruko)/office
Term Loans Medium membiayai rumah toko (ruko)/ rumah house (rukan)/warehouse. Credit period
Long - First Regular kantor (rukan)/gudang. Jangka waktu up to 10 (ten) years.
kredit hingga 10 (sepuluh) tahun.
3 Pinjaman Jangka Diperuntukkan untuk kebutuhan investasi Intended for investment needs that can
Menengah Panjang - yang dapat langsung menghasilkan produce immediately, for example for
Tetap misalnya untuk pembiayaan pembelian financing the purchase of machinery,
Term Loans Medium mesin, kendaraan operasional dan alat operational vehicles and heavy
Long - Still berat. Jangka waktu kredit hingga 5 equipment. Credit period up to 5 (five)
(lima) tahun. years.
4 Pinjaman Jangka Diperuntukkan untuk kebutuhan Intended for investment needs that
Menengah Panjang - investasi yang tidak dapat langsung cannot produce immediately, with a
Khusus menghasilkan, dengan jangka waktu credit period of up to a maximum of 10
Term Loans Medium kredit sampai dengan maksimum 10 (ten) years and there is a grace period
Long - Special (sepuluh) tahun dan terdapat grace of up to a maximum of 3 (three) years
period sampai dengan maksimum as needed based on the results of the
3 (tiga) tahun sesuai kebutuhan Bank's analysis.
berdasarkan hasil analisa Bank.
5 Pinjaman Jangka Diperuntukkan untuk kebutuhan investasi Intended for investment needs that
Menengah Panjang - yang dapat langsung menghasilkan, can produce immediately, with a credit
Fleksibel dengan jangka waktu kredit sampai period of up to a maximum of 5 (five)
Term Loans Medium dengan maksimum 5 (lima) tahun, years, for example to finance the
Long - Flexible misalnya untuk membiayai pembelian purchase of operational vehicles /
kendaraan operasional/alat berat. heavy equipment.
6 Pembiayaan Proyek - Diperuntukan bagi Developer Intended for Developers for the
Pengembang (Pengembang) untuk kebutuhan financing needs of construction projects
Project Financing - pembiayaan proyek konstruksi for the procurement of buildings and/or
Developer pengadaan bangunan dan/atau sarana facilities and infrastructure for sale with
dan prasarana untuk dijual dengan a credit period of up to a maximum of 5
jangka waktu kredit sampai dengan (five) years.
maksimum 5 (lima) tahun.
7 Refinancing - Reguler Diperuntukkan untuk mengganti suatu Intended to replace a loan that has
Refinancing - Regular pinjaman yang telah dimiliki dengan been owned with another loan or the
pinjaman lain atau penyediaan dana provision of funds again by the Bank.
kembali oleh Bank. Pembiayaan melalui Financing through this credit must
kredit ini harus disertai dengan tujuan be accompanied by a clear purpose.
yang jelas. Jangka waktu kredit sampai The credit period is up to a maximum
dengan maksimum 10 (sepuluh) tahun. of 10 (ten) years. Especially for ship
Khusus untuk agunan kapal, jangka collateral, the credit period is up to a
waktu kredit sampai dengan maksimum maximum of 5 (five) years.
5 (lima) tahun.
8 Refinancing - Tetap Diperuntukkan untuk mengganti suatu Intended to replace a loan that has
Refinancing - Fixed pinjaman yang telah dimiliki dengan been owned with another loan or the
pinjaman lain atau penyediaan dana provision of funds again by the bank.
kembali oleh bank. Pembiayaan melalui Financing through this credit must be
kredit ini harus disertai dengan tujuan accompanied by a clear purpose. The
yang jelas. Jangka waktu kredit sampai credit period is up to a maximum of 3
dengan maksimum 3 (tiga) tahun. (three) years.
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04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Nama Produk
No. Keterangan Produk Product Description
Product Name
9 Refinancing - Hutang Diperuntukkan untuk mengganti suatu Intended to replace a company loan
Pemegang Saham pinjaman perusahaan yang berasal dari originating from shareholders' funds
Refinancing - Debt dana milik pemegang saham (Hutang (Shareholders' Debt) through Bank
Shareholders Pemegang Saham) melalui pembiayaan financing. The credit period is up to a
Bank. Jangka waktu kredit sampai maximum of 10 (ten) years.
dengan maksimum 10 (sepuluh) tahun.
10 Kredit Investasi Pola Debitur end user bekerja sama dengan End user debtors cooperate with
Channeling Perusahaan Pembiayaan melalui Financing Companies through
Pattern Investment pembiayaan penerusan (Channeling) channeling financing intended for
Credit channeling yang diperuntukkan untuk kebutuhan investment needs that can directly
investasi yang dapat langsung produce with a credit period of up
menghasilkan dengan jangka waktu to a maximum of 3 (three) years for
kredit sampai dengan maksimum 3 (tiga) financing the purchase of operational
tahun untuk pembiayaan pembelian vehicles and heavy equipment.
kendaraan operasional dan alat berat.
11 Kredit Investasi Diperuntukkan untuk memenuhi Intended to meet the needs in financing
Perkebunan Kelapa kebutuhan dalam pembiayaan oil palm plantations. The credit period is
Sawit perkebunan kelapa sawit. Jangka waktu up to a maximum of 15 (fifteen) years
Investment Credit Palm kredit sampai dengan maksimum 15 (depending on the economic life of the
Oil Plantation (lima belas) tahun (tergantung dari umur oil palm plantation).
ekonomis perkebunan kelapa sawit).
KREDIT MODAL KERJA | WORKING CAPITAL LOAN
1 Pinjaman Rekening Kredit yang bersifat revolving yang Revolving credit that provides flexibility
Koran memberikan suatu fleksibilitas for Debtors. The credit ceiling will be
Account Loans bagi Debitur. Pagu kredit akan placed in a Current Account so as to
Newspaper ditempatkan dalam Rekening Koran provide convenience and flexibility in
sehingga memberikan kemudahan making withdrawals and repayments.
dan keleluasaan dalam melakukan Loans are available in Rupiah and
penarikan dan pelunasan. Pinjaman Foreign Currency.
tersedia dalam mata uang Rupiah
maupun Valuta Asing.
2 Pinjaman Jangka Pendek Kredit yang bersifat revolving yang Revolving credit intended for certain
Short-term loan ditujukan untuk jenis usaha tertentu types of businesses where business
dimana pendapatan usaha relatif income is relatively fluctuating. Funds
berfluktuasi. Dana dapat ditarik baik can be withdrawn either partially or all
sebagian maupun sekaligus setelah at once after the customer submits a
nasabah menyerahkan Promissory Note Promissory Note (and SPK or P/O).
(dan SPK atau P/O).
3 Pinjaman Jangka Panjang Kredit yang bersifat non revolving untuk Non-revolving credit to meet working
Long Term Loans memenuhi kebutuhan modal kerja yang capital needs that are exhausted in one
habis dalam satu siklus usaha. Dana business cycle. Funds can be withdrawn
dapat ditarik baik sebagian maupun either partially or all at once after the
sekaligus setelah Debitur menyerahkan Debtor submits a Promissory Note.
Promissory Note.
4 Kredit Modal Kerja Kredit yang bersifat non revolving Non-revolving credit with a maximum
Cicilan Berjangka dengan jangka waktu maksimum period of 5 (five) years. Funds can be
Working capital credit 5 (lima) tahun. Dana dapat ditarik withdrawn at once after the Debtor
Futures Installments sekaligus setelah Debitur menyerahkan submits a Promissory Note.
Promissory Note.
5 Kredit Modal Kerja Kredit yang diberikan kepada Loans granted to finance companies
Executing – Perusahaan perusahaan pembiayaan berbadan incorporated as Limited Liability
Pembiayaan hukum PerseroanTerbatas (PT) yang Companies (PT) engaged in the
Working capital credit bergerak dibidang penyaluran pinjaman distribution of loans in the framework of
Executing – Company dalam rangka pembiayaan untuk financing to be channeled to end users.
Financing disalurkan kepada end user. Dengan With a maximum period of 5 years.
jangka waktu maksimum 5 tahun.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Nama Produk
No. Keterangan Produk Product Description
Product Name
6 Kredit Modal Kerja Kredit Executing Bank Perkreditan Executing Credit for Rural Banks (BPR)
Executing – Bank Rakyat (BPR) merupakan suatu jenis is a type of working capital loan provided
Perkreditan Rakyat pinjaman modal kerja yang diberikan to Rural Banks (BPR) incorporated
Working capital credit kepada Bank Perkreditan Rakyat (BPR) as Limited Liability Companies (PT)
Executing – Bank berbadan hukum Perseroan Terbatas (PT) or Regional Companies (PD). With a
People's Credit atau Perusahan Daerah (PD). Dengan maximum period of 5 years.
jangka waktu maksimum 5 tahun.
7 Pembiayaan Rantai Kredit Modal Kerja jangka pendek Short-term Working Capital Loans for
Pasok untuk pembiayaan kepada perusahaan financing to companies that are Buyers
Chain Financing supply yang merupakan Pembeli (Distributor) (Distributors) of Bank Debtors who are
dari Debitur Bank yang merupakan Suppliers (Suppliers).
Pemasok (Supplier).
8 Kredit Modal Kerja Kredit Modal Kerja yang bersifat non Non-revolving Working Capital Loans
Cicilan Developer revolving bagi Developer (Pengembang) for Developers for receivables financing
(Pengembang) untuk kebutuhan pembiayaan piutang needs (gradual installments) for the
Developer installment (cicilan bertahap) atas penjualan unit sale of units of Houses, Apartments,
working capital loan Rumah, Apartemen, Ruko, Rukan, Shophouses, Shophouses, Warehouses
Gudang yang telah tersedia secara that are fully available or the
utuh atau progress pembangunan construction progress has reached a
telah mencapai minimum 80% yang minimum of 80% as evidenced by an
dibuktikan dengan laporan penilaian/ assessment/supervision report from an
pengawasan dari pihak penilai independent appraiser.
independen.
9 Pembiayaan Tagihan Kredit Modal Kerja, bersifat revolving Working Capital Credit, revolving
Receivables Financing yang diperuntukkan kepada Debitur/ in nature, intended for Debtors /
Calon Debitur dengan bidang usaha Prospective Debtors with a business
sebagai Penerima Kerja (Kontraktor) field as a Contractor (Contractor) or
atau Pemasok (Supplier). Supplier (Supplier).
10 Kredit Modal Kerja Kredit Modal Kerja yang diperuntukkan Working Capital Loans intended to
Perkebunan Sawit untuk memenuhi kebutuhan dalam meet the needs in financing oil palm
Working Capital Loan for pembiayaan perkebunan kelapa sawit. plantations.
Oil Palm Plantation
KREDIT KONSUMSI | CONSUMPTION LOAN
1 Kredit Multi Guna
Multi Purpose Loans
Kredit Multi Guna (KMG) memberikan solusi untuk memenuhi kebutuhan konsumtif Anda seperti misalnya
biaya pendidikan, biaya perawatan kesehatan, biaya pernikahan, biaya liburan, biaya renovasi rumah dll.
Multi Purpose Loans (KMG) provide solutions to meet your consumptive needs such as education costs,
health care costs, wedding costs, vacation costs, home renovation costs etc.
a. KMG - Reguler Diperuntukkan untuk berbagai kebutuhan Intended for various consumptive needs
KMG - Regular yang bersifat konsumtif dengan agunan with collateral in the form of land and
berupa tanah dan bangunan, dan buildings, and deposits. Credit period is
deposito. Jangka waktu kredit hingga up to 10 (ten) years. Especially for Multi-
10 (sepuluh) tahun. Khusus untuk Kredit Use Loans with deposits as collateral,
Multi Guna dengan agunan deposito, the credit period is up to 5 (five) years.
jangka waktu kredit hingga 5 (lima) tahun.
b. KMG - Tetap Diperuntukkan untuk berbagai Intended for various consumptive needs
KMG - Fixed kebutuhan yang bersifat konsumtif with collateral in the form of a Private
dengan agunan berupa Kendaraan Vehicle (Car). Credit period up to 3
Pribadi (Mobil). Jangka waktu kredit years.
hingga 3 tahun.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS
04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Nama Produk
No. Keterangan Produk Product Description
Product Name
c. KMG - Channeling Diperuntukkan untuk berbagai Intended for various consumptive
kebutuhan yang bersifat konsumtif . needs. The target market is retired civil
Target marketnya adalah pensiunan PNS, servants, TNI, POLRI including widows/
TNI, POLRI termasuk janda/duda dari widowers of retired civil servants and/or
pensiunan PNS dan/ atau Warakawuri/ Warakawuri/widowers of retired TNI or
duda dari pensiunan TNI atau POLRI POLRI as the second pension recipient.
selaku penerima hak pensiun ke dua. The credit period is up to 15 years.
Jangka waktu kredit hingga 15 tahun.
d. KMG - Karyawan Diperuntukkan untuk berbagai Intended for various consumptive needs
KMG - Employees kebutuhan yang bersifat konsumtif bagi for permanent employees of Bank
karyawan tetap Bank Mestika. Jangka Mestika. Maximum credit period of 5
waktu kredit maksimum 5 (lima) tahun. (five) years.
e. KMG - Payroll Diperuntukkan untuk berbagai Intended for various consumptive needs
kebutuhan yang bersifat konsumtif for permanent employees of companies
bagi karyawan tetap perusahaan whose salary is paid through Bank
yang pembayaran gajinya melalui Mestika. Maximum credit period is 5
Bank Mestika. Jangka waktu kredit (five) years.
maksimum 5 (lima) tahun.
f KMG - Non Payroll Diperuntukkan untuk berbagai kebutuhan Intended for various consumptive needs
yang bersifat konsumtif bagi pegawai for permanent employees of private
tetap Perusahaan Swasta atau Pegawai companies or permanent employees of
Tetap Instansi Pemerintah. Jangka waktu government agencies. Maximum credit
kredit maksimum 5 (lima) tahun. period of 5 (five) years.
2 Kredit Pemilikan Rumah
Home Ownership Credit
Rumah merupakan kebutuhan mendasar manusia. Untuk itu, setiap orang berkeinginan untuk memiliki rumah
impian. KPR Mestika membantu Anda mewujudkan impian untuk memiliki rumah idaman yang Anda impikan
dengan jangka waktu kredit hingga 15 (lima belas) tahun untuk kepemilikan rumah tapak/rumah susun dan 10
(sepuluh) tahun untuk kepemilikan ruko/rukan.
Properti Berwawasan Lingkungan adalah Properti yang memenuhi kriteria bangunan hijau sesuai dengan
standar atau sertifikasi yang diakui secara nasional dan/atau internasional.
Home is a basic human need. For that reason, everyone desires to have a dream home. KPR Mestika helps
you realize your dream of owning your dream home with a credit period of up to 15 (fifteen) years for landed
house/flat house ownership and 10 (ten) years for shophouse/household ownership.
Environmentally Friendly Property is a property that meets green building criteria in accordance with nationally
and/or internationally recognized standards or certifications.
a. KPR Primer Pembelian properti dalam kondisi baru Purchase of property in new condition
Primary Mortgage dari developer from developer
b. KPR Sekunder Pembelian properti dalam kondisi bekas Purchase of property in second-hand
Secondary dari developer condition from developer
Mortgage
c. KPR Pembangunan properti diatas kavling Property development on ready-to-
Pembangunan siap bangun dengan syarat sedang build plots with the condition that it is
Development tidak diagunkan kepada pihak lain. not being pledged to other parties.
Mortgage
d. KPR Take Over / Pengambilalihan kredit dari bank lain Takeover of loans from other banks
Top-Up Multiguna yang sejenis dengan produk KPR dengan similar to mortgage products with
Take Over minimum limit kredit sebesar outstanding a minimum credit limit of the last
mortgage/ terakhir di bank asal atau sebesar limit outstanding at the original bank or the
Multipurpose kredit baru sesuai perhitungan bank new credit limit according to the bank's
Top-Up sehingga tambahan limit dapat digunakan calculation so that the additional limit
untuk pemenuhan kebutuhan multiguna can be used to fulfill multipurpose
seperti biaya renovasi rumah, biaya needs such as home renovation costs,
pendidikan, biaya perawatan kesehatan, education costs, health care costs,
biaya pernikahan, biaya liburan, dll) wedding costs, vacation costs, etc.)
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Nama Produk
No. Keterangan Produk Product Description
Product Name
e. KPR Top - Up KPR Top – Up Multiguna Penambahan Multipurpose Top - Up Mortgage The
Multiguna limit kredit (maksimum sebesar plafon addition of a credit limit (maximum
Top-Up Mortgage awal) atas fasilitas KPR yang sudah of the initial ceiling) to the existing
Multifunction berjalan (Existing) atau sebesar limit mortgage facility or a new credit limit
kredit baru sesuai perhitungan bank according to the bank's calculation with
dengan jangka waktu kredit fleksibel a flexible credit period (maximum equal
(maksimum sama dengan jangka to the mortgage credit period) so that
waktu kredit KPR) sehingga tambahan the additional limit can be used to fulfill
limit tersebut dapat digunakan untuk multipurpose needs (such as home
pemenuhan kebutuhan multiguna(seperti renovation costs, education costs,
misalnya biaya renovasi rumah, biaya health care costs, wedding costs, and
pendidikan, biaya perawatan kesehatan, vacation costs, etc.).
biaya pernikahan, dan biaya liburan, dll)
3 Kredit Pemilikan Mobil Sudah merupakan hal yang wajar bagi It is natural for every individual to wish
baru ataupun Bekas setiap individu berharap untuk memiliki to have their own personal vehicle.
New or Used Car Loan kendaraan pribadi sendiri. Keuangan yang Limited finances often make the desire
terbatas seringkali membuat keinginan to buy a vehicle delayed. KPM Mestika
membeli kendaraan jadi tertunda. KPM is now here to help you fulfill your life
Mestika kini hadir untuk membantu Anda in owning your own personal vehicle.
memenuhi kehidupan dalam memiliki KPM Mestika fulfills the needs of car
kendaraan pribadi Anda sendiri. KPM ownership, both the purchase of new
Mestika memenuhi kebutuhan pemilikan units with a maximum period of up
mobil, baik pembelian unit baru dengan to 5 (five) years and used units with
jangka waktu sampai dengan maksimum a maximum period of up to 3 (three)
5 (lima) tahun maupun bekas dengan years.
jangka waktu sampai dengan maksimum
3 (tiga) tahun.
Kendaraan Bermotor Berwawasan Environmentally Sound Motor Vehicles
Lingkungan adalah kendaraan bermotor are battery-based electric motor
listrik berbasis baterai dalam ketentuan vehicles in the provisions of laws and
perundang – undangan yang mengatur regulations governing the acceleration
mengenai percepatan program of the battery electric vehicle program
kendaraan bermotor listrik berbasis for road transportation.
baterai (battery electric vehicle) untuk
transportasi jalan.
4 Kredit Pemilikan Tanah Saat ini tanah kavling banyak diminati Currently, land plots are in great
Kavling oleh masyarakat. Selain dapat memilih demand by the public. Apart from being
Plot Land Ownership lokasi yang sesuai, kita juga dapat able to choose a suitable location, we
Loans mendirikan rumah sesuai dengan impian. can also build a house according to our
Namun, untuk memiliki tanah kavling yang dreams. However, to have a suitable
sesuai tentu membutuhkan biaya yang plot of land certainly requires a lot of
tidak sedikit. Untuk itu, Kredit Pemilikan money. For this reason, Bank Mestika's
Tanah (KPT) Kavling Bank Mestika hadir Kavling Land Ownership Credit (KPT)
untuk membantu Anda mewujudkannya. is here to help you make it happen.
Kredit Pemilikan Tanah (KPT) Kavling Kredit Pemilikan Tanah (KPT) Kavling is
merupakan fasilitas pinjaman a consumptive loan facility for individual
konsumtif bagi nasabah perorangan customers intended to fulfill the needs
yang diperuntukkan untuk memenuhi of land ownership of ready-to-build lots
kebutuhan pemilikan tanah kavling located in complexes where housing
siap bangun yang terletak di kompleks units have been built by developers with
- kompleks yang sudah dibangun unit - a credit period of up to 10 years.
unit rumah oleh Developer dengan jangka
waktu kredit hingga 10 tahun.
5 Bank Garansi Jaminan bank atas pembayaran kepada Bank guarantee for payment to the
Bank Guarantees pihak penerima jaminan apabila pihak yang recipient of the guarantee if the
dijamin tersebut tidak dapat memenuhi guaranteed party cannot fulfill its
kewajibannya terhadap pihak ketiga. obligations to a third party.
6 Fasilitas Trade Finance Fasilitas yang diperuntukkan untuk Facilities intended to meet the needs
Trade Finance Facility memenuhi kebutuhan transaksi of trade transactions both domestically
perdagangan baik dalam lingkup and internationally.
domestik maupun internasional.
2023 Annual Report PT Bank Mestika Dharma Tbk 53
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LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS
04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Jasa Pelayanan Perbankan Banking Services
Jasa
No. Keterangan Description
Service
1 Internet Banking Mempermudah layanan transaksi Facilitating the customer financial
keuangan nasabah dengan aman, nyaman transaction services safely, comfortably
2 Mobile Banking dan dimana saja. and everywhere
3 Virtual Account Sistem pembayaran yang mempermudah Payment system that facilitates data
pendataan bagi nasabah yang collection for customers who have large-
bertransaksi skala besar. scale transactions.
4 Kartu ATM dan Debit yang tergabung dalam jaringan ATM Bersama dan Alto Prima.
ATM and Debit cards which incorporated in the ATM Bersama and Prima networks.
5 Transfer Layanan pengiriman uang, cepat dan Money transfer service, fast and easy
mudah melalui 2 cara, RTGS atau SKNBI through 2 ways, RTGS or SKNBI and BI
dan BI Fast. Fast.
6 Safe Deposit Box Jasa penyewaan kotak penyimpanan Services for leasing treasure boxes
harta dan atau barang-barang berharga and / or valuables placed in specially
yang ditempatkan dalam ruangan yang designed rooms of steel, unloading and
dirancang secara khusus dari bahan fire resistance to provide security for the
baja, tahan bongkar, dan tahan api users.
untuk memberikan rasa aman bagi
penggunanya.
7 Money Changer Pelayanan jual beli valuta asing dengan Foreign exchange trading service with an
kurs yang menarik. attractive exchange rate.
8 Telegraphic Transfer Fasilitas pengiriman uang dengan Money transfer facilities with
teknologi yang canggih, biaya yang sophisticated technology, low cost and
ringan serta kurs yang sangat bersaing very competitive exchange rates and time
serta efisiensi waktu. efficiency.
9 Western Union Layanan pengiriman uang kemana saja Money transfer services anywhere in
di Indonesia maupun luar negeri dengan Indonesia and abroad fast.
cepat.
10 Pembayaran pajak Kemudahan dan pelayanan yang cepat Fast facilities and services for Importers
impor bagi Importir dalam pembayaran dan in the payment and reporting of import
Import’s taxes pelaporan pajak impor seperti : PPN, PPh taxes such as: VAT, PPh article 21, PNBP
payment pasal 21, PNBP dan Bea Masuk. and Import Duty.
11 Ekspor impor Pelayanan bisnis perdagangan baik Domestic / foreign trade business
dalam/luar negeri sesuai regulasi services in accordance with Indonesian
Indonesia. regulations.
12 Pembayaran tagihan Fasilitas pembayaran atau pembelian ke Facilities for payment or purchase to
Bills payment beberapa merchant antara lain Railink, several merchants include Railink,
Telkomsel, Indosat, Speedy, XL, PLN, Telkomsel, Indosat, Speedy, XL, BigTV,
BigTV, Indovision, Citilink, Toyota Astra Indovision, Citilink, Toyota Astra Finance
Finance Services dan Finpay. Services and Finpay.
13 Pembayaran pajak Bank Persepsi yang dapat menerima Perception Bank that can receive tax
Taxes payment pembayaran pajak secara online. payments online.
14 Payroll Fasilitas untuk perusahaan atau instansi Facilities for companies or agencies in
dalam pembayaran gaji karyawannya. paying employee salaries.
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Bancassurance Bancassurance
Jasa
No. Keterangan Description
Service
1 iPRO 100 Produk asuransi jiwa dengan masa Life insurance product with a protection
Income Protection 100 proteksi hingga usia 100 tahun period of up to 100 years of age
2 Great Wealth Produk asuransi yang memberikan Insurance product that provides life
Assurance kebutuhan perlindungan jiwa serta protection needs and legacy planning
perencanaan warisan untuk keluarga. for families.
3 Tokio Marine Legacy Produk endowment dengan masa An endowment product with a limited
Protection pembayaran premi terbatas, yang premium payment period, which
menyediakan manfaat perlindungan provides life protection benefits, double
jiwa, dobel untuk meninggal karena for accidental death, and also a savings
kecelakaan, dan juga merupakan elemen element.
tabungan.
STRUKTUR ORGANISASI
Organizational Structure
Pada tahun 2023, tidak terdapat perubahan struktur In 2023, there will be no changes in the organizational
organisasi yang berpengaruh signifikan terhadap structure that have a significant impact on the
kegiatan bisnis Perseroan. Company’s business activities.
Susunan jajaran Direksi dan Dewan Komisaris juga The composition of the Board of Directors and Board
tidak mengalami perubahan, masih mengacu pada of Commissioners has also not changed, still referring
hasil Rapat Umum Pemegang Saham Luar Biasa tahun to the results of the Extraordinary General Meeting of
2020 yakni menyetujui pengangkatan kembali anggota Shareholders in 2020, it is approving the reappointment
Direksi dan Dewan Komisaris Perseroan dengan masa of members of the Board of Directors and Board of
jabatan tersebut efektif sampai dengan ditutupnya Commissioners of the Company with the term of office
Rapat Umum Pemegang Saham tahun 2025 dengan effective until the closing of the General Meeting of
tidak mengurangi hak Rapat Umum Pemegang Saham Shareholders in 2025 without prejudice to the right of
untuk memberhentikan mereka sewaktu-waktu dengan the General Meeting of Shareholders to dismiss them
memperhatikan perundang-undangan yang berlaku. at any time with due observance of the applicable laws
and regulations.
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PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Struktur Organisasi PT Bank Mestika Dharma, Tbk. Per Desember 2023
PT Bank Mestika Dharma, Tbk. Organizational Structure per December 2023
Pemegang Saham
Dewan Komisaris
Dewan Komisaris
Komite Audit
Audit
Committee
S
Presiden Direktur
K President Director
Komite
Pemantau A
Risiko
Risk Monitoring I Wakil Presiden Direktur
Committee
Vice President Director
Limin
Komite Nominasi
& Remunerasi
Nomination &
Remuneration
Committee
Direktur Kepatuhan Direktur Operasional
Compliance Director Operational Director
Andy Harun Ansari
Bagian IT Infrastructure & Divisi Marketing
Bagian Kepatuhan operation Divisi Operasional Corporate Commercial
Compliance Department IT Infrastructure & Operational Division Commercial Corporate
Sukini Operation Department Johan Marketing Division
Tjoa Ing Hwa Ratna Juwita
Bagian IT Strategic & Bagian Marketing
Bagian Operasional
Bagian APU/PPT Development Corporate Commercial
Operational
APU/PPT Department IT Strategic & Commercial Corporate
Department
David Develpment Marketing Department
Siu Can
Rudy Utomo Jacobus Setiono
Bagian Risk Bagian Internet
Bagian IT Security Bagian Analisa Kredit Koorwil Luar Sumut Koorwil Sumut
Management Banking
IT Security Credit Analysis Regional Coordinator North Sumatra Regional
Risk Management Internet Banking
Department Department outside North Sumatra Coordinator
Department Department
Hendy Lianto Sinta Hendra Susanto Darwin Gana
Hendrik Netty Djatinegara
Bagian Pengembangan
Bagian Legal Produk Lending
Legal Department Lending Product
Zulkarnaen Development Department
Ajan Cabang Luar
Cabang Sumut
Sumut Area Manager
North Sumatra
Branches outside Hendy
Branches
North Sumatra
Area Manager
Ferry
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Shareholder
Board of Commissioners
Board of Commissioners Komite
Kebijakan
Perkreditan
Credit Policy
Committee
Achmad S. Kartasmita Komite
Manajemen
Risiko
Risk
Management
Committee
Hendra Halim
Komite
Pengarah IT
Information
Technology
Steering
Committee
Direktur Umum
Komite AlCO
General Affairs Director
ALCO
Yusri Hadi Committee
Divisi Marketing SME &
Bagian Treasury Bagian Logistik Bagian Corporate
Consumer Banking Divisi Kredit Divisi Human Capital
Treasury Logistics Secretary / Public
SME Marketing & Credit Division Human Capital Division
Department Department Relation
Consumer Banking Division Kornelius Damanik Rita Ana
Ali Sakti Paiman Wongso Corporate
Edwar Lo
Secretary/ Public
Relation
Bagian Marketing SME & Bagian Rekrutmen & Department
Bagian Akuntansi
Consumer Banking Bagian Kredit Review General Affair Suharto Kurniawan
Accounting
SME Marketing & Consumer Credit Department Review Recruitment & General
Department
Banking Department Merry Diana Affair Department
Oh Ek Tjuan
Lie Cian Syafran Tua
Bagian Pendidikan & Bagian Investor
Bagian Sales Managament Bagian Business Alliance
Bagian Remedial Perencanaan SDM Relation
Sales Management Business Alliance
Remedial Department Education & Planning Investor Relation
Department Department
Ramudji Aluwin SDM Department Department
Handara Yudha Wardhanu Brury Iman Sukoco
TBA Nursalim
Bagian Admin Kredit &
Bagian Marketing KPR
Portofolio Bagian Arsip
KPR Marketing
Credit and Portfolio Admin Archive Department
Department
Department Fenly Susanto
Siska Nurindah Harahap
Andreas
Seksi Pengembangan
Produk Funding
Develop Department for
Funding Product
Lina
Seksi Bancassurance
Bancassurance Section
Benni Adji Hardjendro
2023 Annual Report PT Bank Mestika Dharma Tbk 57
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04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROFIL DIREKSI
Board Of Director’s Profile
Warga negara Indonesia, 63 tahun, domisili di
Medan, Sumatera Utara. Memperoleh gelar MBA
di International Management dari Golden Gate
University, San Fransisco, California tahun 1990, dan
gelar Sarjana Business in Finance dari University of
South Florida, Tampa, Florida USA pada tahun 1987.
Memperoleh persetujuan Bank Indonesia pada
tanggal 2 Agustus 2010 dan kembali ditunjuk
sebagai Presiden Direktur sesuai hasil RUPS
berdasarkan Akta Notaris nomor 16 tahun 2020,
dengan masa jabatan berlaku efektif sampai dengan
ditutupnya RUPS tahun 2025.
Beliau telah memenuhi kriteria independensi, tidak
memiliki hubungan keluarga sampai dengan derajat
kedua dengan sesama anggota Dewan Komisaris
dan Direksi.
Indonesian citizen, 63 years old, domicile in Medan,
North Sumatra. He obtained an MBA in International
Management from Golden Gate University, San
Francisco, California in 1990, and a Bachelor’s
degree in Business in Finance from the University of
South Florida, Tampa, Florida USA in 1987.
Received approval from Bank Indonesia on August
2, 2010 and again appointed as President Director
in accordance with the results of the GMS based on
Notary Deed number 16 of 2020, with the term of
office effective until the closing of the GMS in 2025.
He has met the criteria of independence, has no
family relations up to the second degree with
fellow members of the Board of Commissioners and
Directors.
ACHMAD S. KARTASASMITA
Presiden Direktur
President Director
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Perjalanan karir profesional beliau dimulai pada tahun His professional career began in 1987-1988 as a
1987-1988 sebagai asisten Marketing PT Putra Jaya Marketing assistant at PT Putra Jaya Agung Surabaya,
Agung Surabaya, sejak tahun 1990-2005 berkarir since 1990 to 2005 with various positions in ABN
dengan berbagai posisi di ABN Amro Bank, pernah Amro Bank, he once took office as President Director
menjabat sebagai President Director Finance Indonesia of Finance Indonesia PT ABN Amro Bank with his
PT ABN Amro Bank dengan jabatan terakhir sebagai last position as Head of SME Banking at ABN Amro
Head of SME Banking di ABN Amro Bank, Jakarta. Sejak Bank, Jakarta. Since 2007-2010, he has worked as
tahun 2007-2010 berkarir menjadi associate consultant an associate consultant in several companies, one of
di beberapa perusahaan, salah satunya di perusahaan them being in the Karim Business Consulting Company.
Karim Business Consulting. Menjadi Presiden Direktur Currently, being a President Director at PT Bank Mestika
di PT Bank Mestika Dharma, Tbk sejak tahun 2010 Dharma, Tbk since 2010 until now.
hingga saat ini.
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Information Security, Cybersecurity, dan Privacy Protection -
10 Februari
Information Security Mangement Systems - Requirements Awareness LEMTI UI
10th February
Training Course ISO 27001:2022
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi
dan Antisipasi Leading Indicators terhadap Kinerja Bank
5 April
Seminar on Economic Outlook Second Quarter 2023 to 2026: RMG
5th April
Identification and Anticipation of Leading Indicators on Bank
Performance
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading
through Carbon Exchange
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
2023 Annual Report PT Bank Mestika Dharma Tbk 59
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS
04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Warga negara Indonesia, 69 tahun, domisili di
Medan, Sumatera Utara. Memperoleh gelar Sarjana
Muda (Vor Diplom) pada tahun 1974 dan gelar
Sarjana (Diplom Ingeneur) pada tahun 1978 dari
Technise Hochscule Darmstadt, Jerman.
Kembali ditunjuk sebagai Wakil Presiden Direktur
sesuai hasil RUPS berdasarkan Akta Notaris nomor
16 tahun 2020, dengan masa jabatan berlaku efektif
sampai dengan ditutupnya RUPS tahun 2025.
Beliau merupakan Direktur Terafiliasi, karena terkait
hubungan keluarga dengan salah satu anggota
Dewan Komisaris.
Indonesian citizen, 69 years old, domicile in Medan,
North Sumatra. He obtained a Bachelor’s degree
(Vor Diplom) in 1974 and a Bachelor’s degree
(Diplom Ingeneur) in 1978 from Technise Hochscule
Darmstadt, Germany.
He re-appointed as Deputy President Director in
accordance with the results of the GMS based on
Notary Deed number 16 of 2020, with the term of
office effective until the closing of the GMS in 2025.
He is an Affiliated Director, because his family
relations with one of the members of the Board of
Commissioners.
HENDRA HALIM
Wakil Presiden Direktur
Vice President Director
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Memulai karir profesional sejak tahun 1978-1991 Started his professional career since 1978-1991 and
menjabat sebagai Direktur Muda di PT Bank Mestika served as Director of Youth at PT Bank Mestika Dharma,
Dharma, dan menjabat sebagai Wakil Presiden Direktur and served as Deputy President Director at PT Bank
di PT Bank Mestika Dharma, Tbk sejak tahun 1991 Mestika Dharma, Tbk since 1991 until now.
sampai dengan saat ini.
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Information Security, Cybersecurity, dan Privacy Protection -
10 Februari
Information Security Mangement Systems - Requirements Awareness LEMTI UI
10th February
Training Course ISO 27001:2022
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi
dan Antisipasi Leading Indicators terhadap Kinerja Bank
5 April
Seminar on Economic Outlook Second Quarter 2023 to 2026: RMG
5th April
Identification and Anticipation of Leading Indicators on Bank
Performance
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
Sosialisasi Peran dan Dukungan Bank Indonesia dalam Implementasi
3 Agustus PP No. 36 Tahun 2023 tentang DHE SDA
Bank Indonesia
3rd August Socialization of Bank Indonesia’s Role and Support in the
Implementation of PP No. 36 of 2023 on DHE SDA
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading
through Carbon Exchange
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
2023 Annual Report PT Bank Mestika Dharma Tbk 61
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS
04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Warga negara Indonesia, 57 tahun, domisili di Medan,
Sumatera Utara. Memperoleh gelar Sarjana Ekonomi
Akuntansi dari Universitas Dharma Agung Medan
pada tahun 1990 dan gelar MBA dari LBM Global &
Washington International University pada tahun 2002.
Memperoleh persetujuan Bank Indonesia pada tanggal
28 Juni 2004 dan kembali ditunjuk sebagai Direktur
Kepatuhan sesuai hasil RUPS berdasarkan Akta Notaris
nomor 16 tahun 2020, dengan masa jabatan berlaku
efektif sampai dengan ditutupnya RUPS tahun 2025.
Beliau telah memenuhi kriteria independensi, tidak
memiliki hubungan keluarga sampai dengan derajat
kedua dengan sesama anggota Dewan Komisaris dan
Direksi.
Memulai karir profesional sejak tahun 1991 hingga saat
ini di PT Bank Mestika Dharma, dengan berbagai posisi.
Beliau sekarang menjabat sebagai sebagai Direktur
Kepatuhan sejak tahun 2004 sampai dengan saat ini.
Indonesian citizen, 57 years old, domicile in Medan,
North Sumatra. He obtained a Bachelor of Economics
in Accounting from the University of Dharma Agung
Medan in 1990 and an MBA from LBM Global &
Washington International University in 2002.
Received approval from Bank Indonesia on June 19,
2014 and again appointed as Compliance Director
in accordance with the results of the GMS based on
Notary Deed number 35 of 2016, with the term of office
effective until the closing of the 2020 AGM.
He has met the criteria of independence, has no family
relations up to the second degree with fellow members
of the Board of Commissioners and Directors.
He started a professional career since 1991 until now
at PT Bank Mestika Dharma, in various positions. He
now serves as the Compliance Director from 2004 to
the present.
ANDY
Direktur Kepatuhan
Compliance Director
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Information Security, Cybersecurity, dan Privacy Protection - Information
10 Februari
Security Mangement Systems - Requirements Awareness Training Course LEMTI UI
10th February
ISO 27001:2022
Sosialisasi Penggunaan NIK Pengganti NPWP dan Pelaporan Faktur Pajak
1 Maret PPN atas Jasa Perbankan yang dibebaskan PPN
Internal
1st March Socialization of the Use of NIK in Lieu of NPWP and VAT Tax Invoice
Reporting for VAT-exempt Banking Services
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan
5 April Antisipasi Leading Indicators terhadap Kinerja Bank
RMG
5th April Seminar on Economic Outlook Second Quarter 2023 to 2026: Identification
and Anticipation of Leading Indicators on Bank Performance
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
Otoritas Jasa
8-9 Mei Webinar Role of Financial Service Sector on Countering the Financing of Keuangan
8th-9th May Terrorism Regime Financial Services
Authority
Meningkatkan Kolaborasi Perbankan dalam Rangka Pencegahan dan
Pemberantasan Tindak Pidana Pencucian Uang dalam Penyelenggaraan
Pemilihan Umum (PEMILU) dan Pemilihan Kepala Daerah (PILKADA) yang
17 Mei Berintegritas dan Akuntabel
FKDKP
17th May Enhancing Banking Collaboration for the Prevention and Eradication of
Money Laundering Crime in the Implementation of General Elections
(PEMILU) and Regional Head Elections (PILKADA) with Integrity and
Accountability
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
12 Juli Implementation of Personal Data Protection Laws and Challenges to Their
FKDKP
12th July Implementation
Sosialisasi Peran dan Dukungan Bank Indonesia dalam Implementasi PP No.
3 Agustus 36 Tahun 2023 tentang DHE SDA
Bank Indonesia
3rd August Socialization of Bank Indonesia’s Role and Support in the Implementation
of PP No. 36 of 2023 on DHE SDA
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
14-15 Agustus Pembaruan Ketentuan Pajak Penghasilan (PPh)
TaxSys Academy
14th-15th August Renewal of Income Tax (PPh) Provisions
Focus Group Discussion Tim Kerja Analisis Kolaboratif PPATK Terkait
22 Agustus Pemilihan Umum dan Pemilihan Kepala Daerah
PPATK
22nd August Focus Group Discussion of PPATK Collaborative Analysis Working Team
Related to General and Regional Head Elections
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Pemahaman Indikator Statistik Dalam Pembentukan CKPN dan Backtesting PKF Paul
25-26 Oktober Perhitungan CKPN Hadiwinata, Hidajat,
25th-26th October Understanding Statistical Indicators in CKPN Formation and Backtesting of Arsono, Retno,
CKPN Calculation Palilingan
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading through
Carbon Exchange
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
Diseminasi Hasil Pengukuran Financial Integrity Rating on Money
2 November Laundering and Terrorist Financing (FIR on ML/TF) Tahun 2023
FKDKP
2nd November Dissemination of Financial Integrity Rating on Money Laundering and
Terrorist Financing (FIR on ML/TF) Measurement Results in 2023
2023 Annual Report PT Bank Mestika Dharma Tbk 63
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PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Warga negara Indonesia, 60 tahun, domisili di
Medan, Sumatera Utara. Memperoleh gelar Sarjana
Ekonomi Manajemen pada tahun 2010.
Memperoleh persetujuan Bank Indonesia pada
tanggal 19 Juni 2014 dan kembali ditunjuk sebagai
Direktur Kepatuhan sesuai hasil RUPS berdasarkan
Akta Notaris nomor 16 tahun 2020, dengan masa
jabatan berlaku efektif sampai dengan ditutupnya
RUPS tahun 2025.
Beliau telah memenuhi kriteria independensi, tidak
memiliki hubungan keluarga sampai dengan derajat
kedua dengan sesama anggota Dewan Komisaris
dan Direksi.
Indonesian citizen, 60 years old, domicile in
Medan, North Sumatra. He obtained a Bachelor of
Economics in Management in 2010.
Obtained Bank Indonesia approval on June 19 2014
and again was appointed as Director of Operations
in accordance with the results of the GMS based on
Notary Deed number 16 of 2020, with the term of
office effective until the closing of the 2025 AGMS.
He has met the criteria of independence, has no
family relations up to the second degree with
fellow members of the Board of Commissioners and
Directors.
HARUN ANSARI
Direktur Operasional
Operational Director
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Memulai karir profesional sejak tahun 1989 hingga saat He started his professional career from 1989 to the
ini di PT Bank Mestika Dharma, dengan berbagai posisi. present at PT Bank Mestika Dharma, in various positions.
Beliau menjabat sebagai sebagai Direktur Operasional He served as Operational Director since 2014 until now.
sejak tahun 2014 sampai dengan saat ini.
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Information Security, Cybersecurity, dan Privacy Protection -
10 Februari
Information Security Mangement Systems - Requirements Awareness LEMTI UI
10th February
Training Course ISO 27001:2022
Sosialisasi Penggunaan NIK Pengganti NPWP dan Pelaporan Faktur
1 Maret Pajak PPN atas Jasa Perbankan yang dibebaskan PPN
Internal
1st March Socialization of the Use of NIK in Lieu of NPWP and VAT Tax Invoice
Reporting for VAT-exempt Banking Services
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan
5 April Antisipasi Leading Indicators terhadap Kinerja Bank
RMG
5th April Seminar on Economic Outlook Second Quarter 2023 to 2026:
Identification and Anticipation of Leading Indicators on Bank Performance
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
12 Juli Implementation of Personal Data Protection Laws and Challenges to
FKDKP
12th July Their Implementation
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading
through Carbon Exchange
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
2023 Annual Report PT Bank Mestika Dharma Tbk 65
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04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Warga negara Indonesia, 70 tahun, domisili di
Medan, Sumatera Utara. Memperoleh gelar Sarjana
Akuntansi dari Universitas Sumatera Utara pada
tahun 1981 dan gelar MBA dari Jakarta International
Management School pada tahun 1999.
Memperoleh persetujuan Bank Indonesia pada
tanggal 29 Maret 2010 dan kembali ditunjuk sebagai
Direktur Umum sesuai hasil RUPS berdasarkan Akta
Notaris nomor 16 tahun 2020, dengan masa jabatan
berlaku efektif sampai dengan ditutupnya RUPS
tahun 2025.
Beliau telah memenuhi kriteria independensi, tidak
memiliki hubungan keluarga sampai dengan derajat
kedua dengan sesama anggota Dewan Komisaris
dan Direksi.
Indonesian citizen, 70 years old, domicile in
Medan, North Sumatra. He obtained a Bachelor of
Accounting from the University of North Sumatra
in 1981 and an MBA from Jakarta International
Management School in 1999.
He obtained Bank Indonesia approval on March 29,
2010 and again appointed as General Director in
accordance with the results of the GMS based on
Notary Deed number 16 of 2020, with the term of
office effective until the closing of the 2025 AGM.
He has met the criteria of independence, has no
family relations up to the second degree with
fellow members of the Board of Commissioners and
Directors.
YUSRI HADI
Direktur Umum
General Affair Director
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Memulai karir profesional di Bank Indonesia sejak tahun Starting a professional career at Bank Indonesia from
1981 hingga 2009 dengan berbagai posisi, jabatan 1981 to 2009 with various positions, his last position at
terakhir beliau di Bank Indonesia adalah sebagai Bank Indonesia was as senior bank supervisor for KBI
pengawas bank madya senior KBI Medan. Dimulai tahun Medan. Started in 2010 until now, he serves as General
2010 hingga saat ini, beliau menjabat sebagai Direktur Director at PT Bank Mestika Dharma, Tbk.
Umum di PT Bank Mestika Dharma, Tbk.
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Information Security, Cybersecurity, dan Privacy Protection - Information
10 Februari
Security Mangement Systems - Requirements Awareness Training Course LEMTI UI
10th February
ISO 27001:2022
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan
5 April Antisipasi Leading Indicators terhadap Kinerja Bank
RMG
5th April Seminar on Economic Outlook Second Quarter 2023 to 2026: Identification
and Anticipation of Leading Indicators on Bank Performance
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
14-15 Agustus Pembaruan Ketentuan Pajak Penghasilan (PPh)
TaxSys Academy
14th-15th August Renewal of Income Tax (PPh) Provisions
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Penguatan Sektor Perbankan di Wilayah KR 5 Sumatera Bagian Utara pada Otoritas Jasa
21-22 September Era Transformasi Digital Perbankan Keuangan
21st-22nd September Strengthening the Banking Sector in KR 5 North Sumatra Region in the Era Financial Services
of Digital Banking Transformation Authority
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading through
Carbon Exchange
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
2023 Annual Report PT Bank Mestika Dharma Tbk 67
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04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
1
3 4
68 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
HENDRA HALIM
1 Wakil Presiden Direktur
Vice President Director
YUSRI HADI
2 Direktur Umum
General Affair Director
HARUN ANSARI
2 3 Direktur Operasional
Operational Director
ACHMAD S. KARTASASMITA
4 Presiden Direktur
President Director
ANDY
5 Direktur Kepatuhan
Compliance Director
5
2023 Annual Report PT Bank Mestika Dharma Tbk 69
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PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROFIL DEWAN KOMISARIS
Board of Commisioners Profile
Warga negara Indonesia, 74 tahun, domisili di
Medan, Sumatera Utara. Memperoleh gelar Sarjana
Ekonomi dari Universitas Sumatera Utara pada
tahun 1974.
Memperoleh persetujuan Bank Indonesia pada
tanggal 28 Juni 2004 dan kembali ditunjuk sebagai
Presiden Komisaris sesuai hasil RUPS berdasarkan
Akta Notaris nomor 16 tahun 2020, dengan masa
jabatan berlaku efektif sampai dengan ditutupnya
RUPS tahun 2025.
Beliau telah memenuhi kriteria independensi, tidak
memiliki hubungan keluarga sampai dengan derajat
kedua dengan sesama anggota Dewan Komisaris
dan Direksi.
Indonesian citizen, 74 years old, domicile in Medan,
North Sumatra. He earned a Bachelor of Economics
from the University of North Sumatra in 1974.
Received approval from Bank Indonesia on June
28, 2004 and again was appointed as President
Commissioner in accordance with the results of the
GMS based on Notary Deed number 16 of 2020,
with the term of office effective until the closing of
the 2025 GMS.
He has met the criteria of independence, has no
family relations up to the second degree with
fellow members of the Board of Commissioners and
Directors.
WITARSA OEMAR
Presiden Komisaris
President Commisioner
70 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Memulai karir sejak tahun 1969 sebagai Kepala Pabrik Started his career since 1969 as Head of Factory at
di perusahaan Timur Plastik, berkarir sejak tahun 1974- Timur Plastik company, his career from 1974-1990 at
1990 di PT Raja Garuda Mas dimulai dari menjadi staff PT Raja Garuda Mas started from being a staff of the
Departemen Administrasi (1974-1976), Kepala Audit Administration Department (1974-1976), Head of Audit
(1976-1979), Direktur Muda I (1979-1985), Direktur (1976-1979), Director Muda I (1979- 1985), Executive
Eksekutif I (1985-1988), Deputy Managing Direktor Director I (1985-1988), Deputy Managing Director
(1988-1990). Selain itu pada tahun 1994-2009 beliau (1988-1990). In addition, in 1994-2009 he was a
menjadi Komisaris di PT Trimitra Sumberbuana dan Commissioner at PT Trimitra Sumberbuana and became
menjadi Dosen tetap jurusan Akuntansi di Universitas a permanent lecturer majoring in Accounting at the
Sumatera Utara (1974-1996). University of North Sumatra.
Beliau bergabung di PT Bank Mestika Dharma, Tbk pada He joined PT Bank Mestika Dharma, Tbk in 1991-2004
tahun 1991-2004 sebagai Wakil Presiden Komisaris as Vice President Commissioner until now serving as
hingga sekarang menjabat sebagai Presiden Komisaris. President Commissioner. In addition, currently, he has
Selain itu, hingga saat ini, beliau merangkap jabatan held the position of President Commissioner at PT
sebagai Presiden Komisaris di PT Pinang Witmas Sejati. Pinang Witmas Sejati.
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi
dan Antisipasi Leading Indicators terhadap Kinerja Bank
5 April
Seminar on Economic Outlook Second Quarter 2023 to 2026: RMG
5th April
Identification and Anticipation of Leading Indicators on Bank
Performance
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
14-15 Agustus Pembaruan Ketentuan Pajak Penghasilan (PPh)
TaxSys Academy
14th-15th August Renewal of Income Tax (PPh) Provisions
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading
through Carbon Exchange
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
2023 Annual Report PT Bank Mestika Dharma Tbk 71
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04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Warga negara Indonesia, 71 tahun, domisili di
Medan, Sumatera Utara. Memperoleh gelar Sarjana
Muda (Vor Diplom) pada tahun 1974 dan gelar
Sarjana (Diplom Ingeneur) pada tahun 1978 dari
Technise Hochscule Darmstadt, Jerman.
Memperoleh persetujuan Bank Indonesia pada
tanggal 28 Juni 2004 dan kembali ditunjuk sebagai
Komisaris sesuai hasil RUPS berdasarkan Akta
Notaris nomor 16 tahun 2020, dengan masa jabatan
berlaku efektif sampai dengan ditutupnya RUPS
tahun 2025.
Beliau merupakan Komisaris terafiliasi, karena
memiliki hubungan keluarga dengan salah satu
anggota Direksi dan entitas induk.
Indonesian citizen, 71 years old, domicile in Medan,
North Sumatra. He obtained a Bachelor’s degree
(Vor Diplom) in 1974 and a Bachelor’s degree
(Diplom Ingeneur) in 1978 from Technise Hochscule
Darmstadt, Germany.
Obtained Bank Indonesia approval on 28 June
2004 and again appointed as Commissioner in
accordance with the results of the GMS based on
Notarial Deed number 16 of 2020, with the term of
office effective until the closing of the GMS in 2025.
He is an affiliated Commissioner, because he has a
family relationship with one member of the Board of
Directors and the parent entity.
INDRA HALIM
Komisaris
Commisioner
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Memulai karir profesional sejak tahun 1982-1984 He started his professional career from 1982-1984
sebagai Direktur di PT Adipoetra, tahun 1986-1994 as Director at PT Adipoetra, in 1986-1994 serving as
menjabat sebagai Direktur PT Cahaya Pharmin Pulau Director of PT Cahaya Pharmin Siberut Island, since
Siberut, sejak tahun 1978 hingga sekarang menjabat 1978 until now serving as Commissioner at PT Bank
sebagai Komisaris di PT Bank Mestika Dharma, Tbk dan Mestika Dharma, Tbk and as Managing Director at PT
sebagai Direktur Utama di PT Mestika Benua Mas sejak Mestika Benua Mas since 1997 until now.
tahun 1997 hingga saat ini.
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi
dan Antisipasi Leading Indicators terhadap Kinerja Bank
5 April
Seminar on Economic Outlook Second Quarter 2023 to 2026: RMG
5th April
Identification and Anticipation of Leading Indicators on Bank
Performance
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
14-15 Agustus Pembaruan Ketentuan Pajak Penghasilan (PPh)
TaxSys Academy
14th-15th August Renewal of Income Tax (PPh) Provisions
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading
through Carbon Exchange
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
2023 Annual Report PT Bank Mestika Dharma Tbk 73
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04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Warga negara Indonesia, 80 tahun, Berdomisili di
Medan, Sumatera Utara. Memperoleh gelar Sarjana
Ekonomi jurusan akuntansi pada tahun 1971 dan
gelar Magister Manajemen jurusan akuntansi pada
tahun 1999 dari Universitas Sumatera Utara (USU),
hingga laporan tahunan ini dibuat, beliau dalam
proses penyelesaian program S-3 yang sedang
ditempuh.
Memperoleh persetujuan Bank Indonesia pada
tanggal 11 Mei 2009 dan kembali ditunjuk sebagai
Komisaris sesuai hasil RUPS berdasarkan Akta
Notaris nomor 16 tahun 2020, dengan masa jabatan
berlaku efektif sampai dengan ditutupnya RUPS
tahun 2025.
He is Indonesian citizen, 80 years old who domiciled
in Medan, North Sumatra. He earned a Bachelor
of Economics degree in accounting in 1971 and a
Masters in Management majoring in accounting in
1999 from the University of North Sumatra (USU),
until this annual report was made, he was in the
process of completing the doctoral program.
Received approval from Bank Indonesia on May
11, 2009 and again appointed as Commissioner in
accordance with the results of the GMS based on
Notarial Deed number 16 of 2025, with the term of
office effective until the closing of the GMS in 2025.
KATIO
Komisaris Independen
Independent Commisioner
74 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Beliau telah memenuhi kriteria independensi, tidak He has met the criteria of independence, has no family
memiliki hubungan keluarga sampai dengan derajat relations up to the second degree with fellow members
kedua dengan sesama anggota Dewan Komisaris dan of the Board of Commissioners and Directors.
Direksi.
Memulai karir profesional sebagai pemeriksa pada Started his professional career as an examiner at the
Kantor Akuntan Negara Departemen Keuangan (1965- State Accounting Office of the Ministry of Finance
1971), Kepala Seksi Bidang Agraris pada SJPKN/BPKP (1965-1971), Section Head of Agrarian Affairs at the
(1971-1983), Dosen Tetap jurusan Akuntasi Fakultas SJPKN / BPKP (1971-1983), Permanent Lecturer
Ekonomi USU (1984-2008), Anggota Dewan Audit PT majoring in Economics at USU (1984-2008), Audit
Bank Mestika Dharma (1995-1999), Pimpinan Kantor Board Member PT Bank Mestika Dharma (1995-1999),
Akuntan Publik Drs. Katio & Rekan (1984-sekarang) dan Chairman of the Public Accounting Office Drs. Katio &
menjabat sebagai Komisaris Independen di PT Bank colleague (1984-present) and served as an Independent
Mestika Dharma, Tbk. Commissioner at PT Bank Mestika Dharma, Tbk.
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi
dan Antisipasi Leading Indicators terhadap Kinerja Bank
5 April
Seminar on Economic Outlook Second Quarter 2023 to 2026: RMG
5th April
Identification and Anticipation of Leading Indicators on Bank
Performance
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
14-15 Agustus Pembaruan Ketentuan Pajak Penghasilan (PPh)
TaxSys Academy
14th-15th August Renewal of Income Tax (PPh) Provisions
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading
through Carbon Exchange
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
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PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Warga Negara Indonesia, 71 tahun, domisili di
Jakarta, Indonesia. Memperoleh gelar Doktorandus
Ekonomi dari Universitas Airlangga pada tahun 1980
dan gelar Magister Manajemen dari STIE IPWI pada
tahun 1998.
Memperoleh persetujuan Otoritas Jasa Keuangan
sesuai dengan Surat Keputusan Uji Kemampuan
dan Kepatutan tgl 8 Januari 2016 Nomor
SR/4/D.03/2016, dan ditunjuk sebagai Komisaris
Independen sesuai hasil RUPS berdasarkan Akta
Notaris nomor 16 tahun 2020, dengan masa jabatan
berlaku efektif sampai dengan ditutupnya RUPS
tahun 2025.
Beliau telah memenuhi kriteria independensi, tidak
memiliki hubungan keluarga sampai dengan derajat
kedua dengan sesama anggota Dewan Komisaris
dan Direksi.
He is an Indonesian citizen, 71 years old who
domiciled in Jakarta, Indonesia. He obtained his
Economic Doctorate from Airlangga University in
1980 and holds a Masters in Management from STIE
IPWI in 1998.
Obtaining the approval of the Financial Services
Authority in accordance with the Decision on
Capability and Compliance Test dated January 8,
2016 Number SR/4/D.03/2016, and was appointed
as an Independent Commissioner according to the
GMS based on Notary Deed number 16 of 2020,
with a validity period until with the closing of the
2025 AGM.
He has met the criteria of independence, has no
family relations up to the second degree with
fellow members of the Board of Commissioners and
Directors.
GARDJITO HERU
Komisaris Independen
Independent Commisioner
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Karir profesional beliau dimulai di Bank Indonesia sejak His professional career started at Bank Indonesia since
tahun 1982 sampai dengan tahun 2010 dengan jabatan 1982 to 2010 with his last position as Deputy Director
terakhir sebagai Deputi Direktur Direktorat Logistik of the Logistics Directorate handling security, then
yang menangani keamanan, kemudian diangkat dengan appointed as Director at Bank Indonesia, seconded
jabatan Direktur di Bank Indonesia, diperbantukan as Director of Commerce at PERURI Corporation until
sebagai Direktur Niaga pada Perum PERURI sampai 2012 and stared in 2016 he became an Independent
dengan tahun 2012 dan mulai tahun 2016 beliau Commissioner at PT Bank Mestika Dharma, Tbk. In
menjadi Komisaris Independen pada PT Bank Mestika addition, he also served as Managing Director of PT
Dharma, Tbk. Selain itu, beliau juga menjabat sebagai Lentera Putra Bangsa from 2013 to the present.
Direktur Utama di PT Lentera Putra Bangsa dari tahun
2013 hingga saat ini.
Pelatihan yang telah diikuti sepanjang tahun 2023
Training that has been followed throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
23 Februari The Role of Governance, Risk, and Compliance (GRC) in Supporting
OJK Institute
23rd February Financial Sector Performance
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi
dan Antisipasi Leading Indicators terhadap Kinerja Bank
5 April
Seminar on Economic Outlook Second Quarter 2023 to 2026: RMG
5th April
Identification and Anticipation of Leading Indicators on Bank
Performance
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
PT Digital Mahadata
3 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
3rd August Governance According to COBIT 2019
Veda Praxis
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
30 Oktober Transformasi Digital Digital Mahadata
30th October Digital Transformation Prima
13-15 November
Cyber Security Governance With ISO 27001 Inixindo Jogja
13th-15th November
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
1
2
3
4
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
KATIO
1 Komisaris Independen
Independent Commisioner
GARDJITO HERU
2 Komisaris Independen
Independent Commisioner
WITARSA OEMAR
3 Komisaris Independen
Independent Commisioner
INDRA HALIM
4 Komisaris
Commisioner
2023 Annual Report PT Bank Mestika Dharma Tbk 79
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PROFIL MANAJEMEN EKSEKUTIF
Executive Management’s Profile
LIMIN
Kepala Divisi SKAI
Head of division internal audit
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun | Year Pendidikan Formal Formal Education
2011 S-2 Magister Manajemen S-2 Magister Management
2013 Certified Fraud Examiner Certified Fraud Examiner
Tahun | Year Pengalaman Kerja VWork Experiences
1994 - 1997 Account Officer PT Intan Tangguharta Finance Account Officer of PT Intan Tangguharta Finance
Medan Medan
1997 - 1998 Staff Exim BCA Medan Staff Exim BCA Medan
1998 - 2002 Staff PSO ABN AMRO Bank Medan Staff PSO ABN AMRO Bank Medan
2003 - 2004 Auditor PT Bank Mestika Dharma Auditor of PT Bank Mestika Dharma
2004 - 2005 Risk Management Officer PT Bank Mestika Risk Management Officer PT Bank Mestika
Dharma Dharma
2005 - 2006 Kasie Risk Management Unit PT Bank Mestika Head of Risk Management Unit PT Bank Mestika
Dharma Dharma
2006 - 2008 Kasie Managemen Risiko dan Kepatuhan PT Bank Head of Risk Management and Compliance PT
Mestika Dharma Bank Mestika Dharma
2009 - 2011 Kepala Bagian Manajemen Risiko dan Kepatuhan Head of Risk Management and Compliance
PT Bank Mestika Dharma Division PT Bank Mestika Dharma
2011 - 2012 Kepala Bagian Satuan Kerja Manajemen Risiko Head of Section for Risk Management Work Unit
PT Bank Mestika Dharma PT Bank Mestika Dharma
2012 - 2013 Kepala Divisi Satuan Kerja Audit Intern PT Bank Head of Division of Internal Audit Work PT Bank
Mestika Dharma Mestika Dharma
2013 - Sekarang Kepala Divisi Satuan Kerja Audit Intern PT Bank Head of Division of Internal Audit Work Unit PT
Mestika Dharma Tbk Bank Mestika Dharma Tbk
Pelatihan sepanjang tahun 2023
Training Throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
17 Maret
Training Auditor Internal ISO 27001:2022 LEMTI UI
17th March
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan
5 April Antisipasi Leading Indicators terhadap Kinerja Bank
RMG
5th April Seminar on Economic Outlook Second Quarter 2023 to 2026:
Identification and Anticipation of Leading Indicators on Bank Performance
11 April Sosialisasi Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Internal
11th April Consumer Protection Socialization Related to POJK NO.6/POJK.07/2022
13 April Sosialisasi Analisa Kesenjangan Kompetensi
Internal
13th April Socialization of Competency Gap Analysis
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
12 Juni
Rethinkinvg Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
1 Agustus Sosialisasi Overview Treasury
Internal
1st August Socialization of Overview Treasury
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
PT Digital Mahadata
4 Agustus Tata Kelola Berdasarkan COBIT 2019
Prima Sub Kontrak
4th August Governance Based on COBIT 2019
Veda Praxis
13-14 September
National Anti Fraud Conference 2023 - Jer Basuki Mawa Beya ACFE
13th-14th September
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading through
Carbon Exchange
30 Oktober PT Digital Mahadata
Talk Show Transformasi Digital
30th October Prima
Otoritas Jasa
30 November Sustainable Governance: Digital Transformation as A Game Chager, Keuangan
30th November Ethical Culture as A Value Keeper Financial Services
Authority
JOHAN
Kepala Divisi Operasional
Head of Operational Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun | Year Pendidikan Formal Formal Education
2013 S-2 Magister Manajemen S-2 Magister Management
Tahun | Year Pengalaman Kerja VWork Experiences
1997 - 2003 Staff Back Office Staff Back Office
2003 - 2007 Pimpinan KCP Sutomo Serdang - Medan, PT Bank Head of KCP Sutomo Serdang - Medan, PT Bank
Mestika Dharma Mestika Dharma
2007 - 2011 Kabag Operasional PT Bank Mestika Dharma Head of Operations PT Bank Mestika Dharma
2011 - 2014 Koordinator Wilayah Sumut North Sumatera Region Coordinator
2014 - sekarang Kepala Divisi Operasional PT Bank Mestika Head of Operations Division PT Bank Mestika
Dharma Tbk Dharma Tbk
Pelatihan sepanjang tahun 2023
Training Throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Konfigurasi user dan pengenalan Aplikasi Transaction Screening Services
9 Januari PT NewGens Solusi
User configuration and introduction of Transaction Screening Services
9th January Indonesia
Application
Sosialisasi Ketentuan BI/OJK, PBI No.24/19/PBI/2022 dan PADG
26 Januari No.24/21/PADG/2022
Internal
26th January Provision Socialization of BI/OJK, PBI No.24/19/PBI/2022 and PADG
No.24/21/PADG/2022
Information Security, Cybersecurity, dan Privacy Protection - Information
10 Februari
Security Mangement Systems - Requirements Awareness Training Course LEMTI UI
10th February
ISO 27001:2022
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
16 Februari Penatausahaan atas Fasilitas Rekening Nasabah Meninggal Dunia
Internal
16th February Administration of Account Facilities for Deceased Customers
Sosialisasi Penyesuaian KPT APU-PPT berdasarkan SK 025/SK-BMD/
1 Maret DIR/2022
Internal
1st March Socialization of KPT APU-PPT Adjustment based on Decree 025/SK-BMD/
DIR/2022
20 Maret Sosialisasi Ketentuan LPS
Internal
20th March Socialization of LPS Provisions
11 April Sosialisasi Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Internal
11th April Consumer Protection Socialization Related to POJK NO.6/POJK.07/2022
13 April Sosialisasi Analisa Kesenjangan Kompetensi
Internal
13th April Socialization of Competency Gap Analysis
Tindak Lanjut Kesiapan dari Bagian-bagian Terkait terhadap Aktivitas
13 April Produk dan / atau Layanan
Internal
13th April Readiness Follow-up from Relevant Sections on Product and/or Service
Activities
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
Otoritas Jasa
11 Mei Webinar Peluang Metaverse di Industri Jasa Keuangan Keuangan
11th May Metaverse Webinar Opportunities in the Financial Services Industry Financial Services
Authority
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
Sosialisasi PLPS Nomor 1 Tahun 2023 tentang Program Penjaminan
22 Juni Simpanan
Internal
22nd June Socialization of PLPS Number 1 of 2023 concerning the Deposit
Guarantee Program
23 Juni SPPUR J6 - Pengelolaan Uang Tunai
IBI-BCC
23rd June SPPUR J6 - Cash Management
1 Agustus Sosialisasi Overview Treasury
Internal
1st August Socialization of Overview Treasury
Sosialisasi Mekanisme Perekaman dalam Rangka Penawaran Produk dan
Layanan Ke Sarana Pribadi Calon Konsumen/Konsumen
11 September
Socialization of Recording Mechanism in the Context of Offering Products Internal
11th September
and Services to the Personal Facilities of Prospective Consumers /
Consumers
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading through
Carbon Exchange
30 Oktober PT Digital Mahadata
Talk Show Transformasi Digital
30th October Prima
Sosialisasi Penyesuaian Kebijakan dan Prosedur Tertulis APU, PPT, dan
8 Desember PPPSPM
Internal
8th December Socialization of AML, CFT, and PPPSPM Written Policies and Procedures
Adjustment
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
RITA ANA
Kepala Divisi Human Capital
Head of Human Capital Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun | Year Pendidikan Formal Formal Education
2003 S-1 Ekonomi Manajemen S-1 Economic Management
Tahun | Year Pengalaman Kerja VWork Experiences
1992 - 2000 Sekretaris Direksi PT Bank Mestika Dharma Secretary of the Board of Directors PT Bank
Mestika Dharma
2000 - 2013 Kepala Bagian Human Resource and General Head of Department of Human Resource and
Affair PT Bank Mestika Dharma General Affair PT Bank Mestika Dharma
2013 - sekarang Kepala Divisi Human Capital PT Bank Mestika Head of Division of Human Capital PT Bank
Dharma Tbk Mestika Dharma Tbk
Pelatihan sepanjang tahun 2023
Training Throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Otoritas Jasa
10 Januari Refreshment Pedoman Pelaporan APOLO Laporan SDM Bank Umum Keuangan
10th January Refreshment of APOLO Reporting Guidelines for Commercial Bank HR Reports Financial Services
Authority
10 Februari Information Security, Cybersecurity, dan Privacy Protection - Information Security
LEMTI UI
10th February Mangement Systems - Requirements Awareness Training Course ISO 27001:2022
Dinamika kebijakan fiskal dan moneter sebagai reaksi gejolak perekonomian
16 Maret serta dampak dan risikonya terhadap industri jasa keuangan
Garda
16th March The dynamics of fiscal and monetary policy as a reaction to economic turmoil
and its impact and risks to the financial services industry
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan
5 April Antisipasi Leading Indicators terhadap Kinerja Bank
RMG
5th April Seminar on Economic Outlook Second Quarter 2023 to 2026: Identification
and Anticipation of Leading Indicators on Bank Performance
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
15 Juni Sosialisasi Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Internal
15th June Consumer Protection Socialization Related to POJK NO.6/POJK.07/2022
14-15 Agustus Pembaruan Ketentuan Pajak Penghasilan (PPh)
TaxSys Academy
14th-15th August Renewal of Income Tax (PPh) Provisions
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Penguatan Sektor Perbankan di Wilayah KR 5 Sumatera Bagian Utara pada Era Otoritas Jasa
21-22 September Transformasi Digital Perbankan Keuangan
21st-22nd September Strengthening the Banking Sector in KR 5 North Sumatra Region in the Era of Financial Services
Digital Banking Transformation Authority
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04
PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon melalui
27 Oktober Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading through
Carbon Exchange
30 Oktober Digital Mahadata
Talk Show Transformasi Digital
30th October Prima
13 November
Cyber Security Governance With ISO 27001 Inixindo Jogja
13th November
RATNA JUWITA
Kepala Divisi Marketing Corporate & Commercial
Head of Marketing Corporate & Commercial Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun | Year Pendidikan Formal Formal Education
2013 S-2 Manajemen S-2 Management
Tahun | Year Pengalaman Kerja VWork Experiences
1995 - 1998 Staff Teller KCP Cirebon-Medan PT Bank Staff Teller KCP Cirebon-Medan PT Bank
Mestika Dharma Mestika Dharma
1998 - 2000 Staff CS KCP Sumatera-Medan PT Bank Mestika Staff CS KCP Sumatera-Medan PT Bank
Dharma Mestika Dharma
2000 - 2002 Staff Marketing KCP Sumatera-Medan PT Bank Staff Marketing KCP Sumatera-Medan
Mestika Dharma PT Bank Mestika Dharma
2002 - 2009 Pimpinan KCP Brayan-Medan PT Bank Mestika Head of KCP Brayan-Medan PT Bank Mestika
Dharma Dharma
2009 - 2010 Kasie Kredit PT Bank Mestika Dharma Head of Credit Section PT Bank Mestika
Dharma
2010 PJS Kadiv Kredit PT Bank Mestika Dharma Temporary officials head of credit Division
PT Bank Mestika Dharma
2010 - 2013 Kepala Divisi Kredit PT Bank Mestika Dharma Head of Credit Division PT Bank Mestika
Dharma
2013 - 2017 Kepala Divisi Kredit PT Bank Mestika Dharma Tbk Head of Credit Division PT Bank Mestika
Dharma Tbk
2017 - sekarang Kepala Divisi Marketing Corporate & Commercial Head of Corporate & Commercial Marketing
PT Bank Mestika Dharma Tbk Division PT Bank Mestika Dharma Tbk
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pelatihan sepanjang tahun 2023
Training Throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
Dinamika kebijakan fiskal dan moneter sebagai reaksi gejolak
16 Maret perekonomian serta dampak dan risikonya terhadap industri jasa keuangan
Garda
16th March The dynamics of fiscal and monetary policy as a reaction to economic
turmoil and its impact and risks to the financial services industry
Tindak Lanjut Kesiapan dari Bagian-bagian Terkait terhadap Aktivitas
13 April Produk dan / atau Layanan
Internal
13th April Readiness Follow-up from Relevant Sections on Product and/or Service
Activities
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
Webinar POJK No. 44/POJK.03/2017: Implementasi Pembiayaan Tanah
17 April bagi Developer
LPPI
17th April POJK Webinar No. 44/POJK.03/2017: Implementation of Land Financing
for Developers
Tindak Lanjut Kesiapan dari Bagian-bagian Terkait terhadap Aktivitas
8 Mei Produk dan / atau Layanan
Internal
8th May Readiness Follow-up from Relevant Sections on Product and/or Service
Activities
Pembahasan RIPLAY Versi Personal Kredit Konsumsi dan SPPK Kredit Non
Konsumsi serta tindak lanjut hasil rapat sebelumnya oleh Bagian terkait
31 Mei
Discussion of RIPLAY Personal Version of Consumer Credit and Non- Internal
31st May
Consumer Credit SPPK and follow-up of previous meeting results by
related Sections
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
15 Juni Sosialisasi Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Internal
15th June Consumer Protection Socialization Related to POJK NO.6/POJK.07/2022
1 Agustus Sosialisasi Overview Treasury
Internal
1st August Socialization of Overview Treasury
Sosialisasi PBI No. 3 Tahun 2023 tentang Perlindungan Konsumen Bank
3 Agustus Indonesia
Internal
3rd August Socialization of PBI No. 3 of 2023 concerning Bank Indonesia Consumer
Protection
29 Agustus Sosialisasi Benefit, Produk dan TC Bank Mestika
Asuransi CAR
29th August Socialization of Benefits, Products and TC of Bank Mestika
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
6 Oktober Aspek Hukum Kredit Sindikasi
Korner
6th October Legal Aspects of Syndicated Loans
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading through
Carbon Exchange
30 Oktober PT Digital Mahadata
Talk Show Transformasi Digital
30th October Prima
PT Wide
4 Desember
FGD Upgrade IB/MB Bank Mestika Technologies
4th December
Indonesia
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KORNELUS DAMANIK
Kepala Divisi Kredit
Head of Credit Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun | Year Pendidikan Formal Formal Education
1995 S-1 Fakultas Ekonomi Universitas Sumatera Utara S-1 Fakultas Ekonomi Universitas Sumatera Utara
Tahun | Year Pengalaman Kerja VWork Experiences
1992 - 1993 Customer Service Bank Exim Medan Balai Kota Customer Service Bank Exim Medan Balai Kota
1993 - 1998 Asisten RM Kredit Perkebunan Bank Exim Medan Assistant of Plantation Credit RM Bank Exim
Balai Kota Medan Balai Kota
1998 - 2003 Analis Kredit Commercial Banking Bank Mandiri Credit Analyst of Commercial Banking Bank
Mandiri
2003 - 2006 Analis Kredit Consumer Loan Business Center Credit Analyst of Consumer Loan Business
(CLBC) Bank Mandiri Wilayah I Medan Center (CLBC) Bank Mandiri Region I Medan
2006 - 2007 Collection Unit CLBC Wilayah I Medan Collection Unit CLBC Region I Medan
2007 - 2009 Relationship Developer Manager CLBC Bank Relationship Developer Manager CLBC Bank
Mandiri Wilayah I Medan Mandiri Region I Medan
2009 - 2011 SPS Verin CLBO (Consumer Loan Business SPS Verin CLBO (Consumer Loan Business
Office) Bank Mandiri Cabang Tebing Tinggi Office) Bank Mandiri Branch Tebing Tinggi
2011 - 2012 Workflow Manager & Credit Approval Regional Workflow Manager & Credit Approval Regional
Consumer Business II Department - CLBC Bank Consumer Business II Department - CLBC Bank
Mandiri Medan Mandiri Medan
2012 - 2013 CLBO Manager Regional Consumer Business II CLBO Manager Regional Consumer Business II
Department - Bank Mandiri Cabang Tebing Tinggi Department - Bank Mandiri Tebing Tinggi Branch
2013 - 2016 Kepala Bagian KPR PT Bank Mestika Dharma, Head of KPR Department PT Bank Mestika
Tbk. Dharma, Tbk.
Jan 2017-sekarang Kepala Bagian Kredit PT Bank Mestika Dharma, Tbk. Head of Credit Division PT Bank Mestika Dharma, Tbk.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pelatihan sepanjang tahun 2023
Training Throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
17 Januari Tren Perbankan di Tahun 2023
OJK Institute
17th January Banking Trends 2023
Sosialisasi Penggunaan NIK Pengganti NPWP dan Pelaporan Faktur Pajak
1 Maret PPN atas Jasa Perbankan yang dibebaskan PPN
Internal
1st March Socialization of the Use of NIK in Lieu of NPWP and VAT Tax Invoice
Reporting for VAT-exempt Banking Services
Dinamika kebijakan fiskal dan moneter sebagai reaksi gejolak
16 Maret perekonomian serta dampak dan risikonya terhadap industri jasa keuangan
Garda
16th March The dynamics of fiscal and monetary policy as a reaction to economic
turmoil and its impact and risks to the financial services industry
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan
5 April Antisipasi Leading Indicators terhadap Kinerja Bank
RMG
5th April Seminar on Economic Outlook Second Quarter 2023 to 2026:
Identification and Anticipation of Leading Indicators on Bank Performance
11 April Sosialisasi Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Internal
11th April Consumer Protection Socialization Related to POJK NO.6/POJK.07/2022
Tindak Lanjut Kesiapan dari Bagian-bagian Terkait terhadap Aktivitas
13 April Produk dan / atau Layanan
Internal
13th April Readiness Follow-up from Relevant Sections on Product and/or Service
Activities
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
Webinar POJK No. 44/POJK.03/2017: Implementasi Pembiayaan Tanah
17 April bagi Developer
LPPI
17th April POJK Webinar No. 44/POJK.03/2017: Implementation of Land Financing
for Developers
Pembahasan RIPLAY Versi Personal Kredit Konsumsi dan SPPK Kredit Non
Konsumsi serta tindak lanjut hasil rapat sebelumnya oleh Bagian terkait
31 Mei
Discussion of RIPLAY Personal Version of Consumer Credit and Non- Internal
31st May
Consumer Credit SPPK and follow-up of previous meeting results by
related Sections
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
15 Juni Sosialisasi Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Internal
15th June Consumer Protection Socialization Related to POJK NO.6/POJK.07/2022
1 Agustus Sosialisasi Overview Treasury
Internal
1st August Treasury Overview Socialization
Sosialisasi PBI No. 3 Tahun 2023 tentang Perlindungan Konsumen Bank
3 Agustus Indonesia
Internal
3rd August Socialization of PBI No. 3 of 2023 concerning Bank Indonesia Consumer
Protection
Pemahaman dan Analisa Pemberian Kredit Di Sektor Usaha Kelapa Sawit,
9-11 Agustus Batubara, Perkapalan sesuai Regulasi Beserta Resikonya
TaxSys Academy
9th-11th August Understanding and Analysis of Lending in the Palm Oil, Coal, Shipping
Business Sectors in accordance with Regulations and Risks
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
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EDWAR
Kepala Divisi Marketing SME & Retail
Head of Marketing SME & Retail Division
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Tahun | Year Pendidikan Formal Formal Education
1990 S-1 Fakultas Teknik di Universitas HKBP Nomensen S-1 Faculty of Engineering of HKBP Nomensen
Tahun | Year Pengalaman Kerja VWork Experiences
1987 Staf Kliring di PT Bank Mestika Dharma Clearing Staff at PT Bank Mestika Dharma
1988 Staf Deposito di PT Bank Mestika Dharma Deposito Staf at PT Bank Mestika Dharma
1989 Kepala Seksi Kliring di PT Bank Mestika Dharma Head of Clearing Section at PT Bank Mestika Dharma
1989-1996 Pimpinan PT Bank Mestika Dharma Capem Asia Head of Sub-branch Asia Medan at PT Bank
Medan Mestika Dharma
1996-1997 Pimpinan PT Bank Mestika Dharma Cabang Head of Branch P.Siantar at PT Bank Mestika
Pematangsiantar Dharma
1997-2002 Pimpinan PT Bank Mestika Dharma Cabang Head of Branch Pekanbaru r at PT Bank Mestika
Pekanbaru Dharma
2002-2011 Pimpinan PT Bank Mestika Dharma Cabang Head of Branch Surabaya at PT Bank Mestika
Surabaya Dharma
2011-2022 Koordinator Wilayah II (Luar Sumut) PT Bank Regional Coordinator II (Outside North Sumatera)
Mestika Dharma, Tbk at PT Bank Mestika Dharma Tbk
2022-sekarang Kepala Divisi Marketing SME & Consumer Head of Marketing SME & Consumer Banking
Banking PT Bank Mestika Dharma, Tbk Division at PT Bank Mestika Dharma Tbk
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Pelatihan sepanjang tahun 2023
Training Throughout 2023
Tanggal Judul Pelatihan Penyelenggara
Date Title of the Training Organizer
4 Januari Sosialisasi Program Promo Terbaru Bank Mestika Tahun 2023
Internal
4th January Socialization of Bank Mestika’s Latest Promo Program in 2023
17 Januari Tren Perbankan di Tahun 2023
OJK Institute
17th January Banking Trends 2023
Webinar Implementasi Artificial Intelligence (AI) di Industri Jasa Keuangan
2 Februari
Webinar on Artificial Intelligence (AI) Implementation in the Financial OJK Institute
2nd February
Services Industry
9 Februari
Scaling Up SMEs through Digitalization and Social Function OJK Institute
9th February
Sosialisasi Penggunaan NIK Pengganti NPWP dan Pelaporan Faktur Pajak
1 Maret PPN atas Jasa Perbankan yang dibebaskan PPN
Internal
1st March Socialization of the Use of NIK in Lieu of NPWP and VAT Tax Invoice
Reporting for VAT-exempt Banking Services
Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan
5 April Antisipasi Leading Indicators terhadap Kinerja Bank
RMG
5th April Seminar on Economic Outlook Second Quarter 2023 to 2026:
Identification and Anticipation of Leading Indicators on Bank Performance
11 April Sosialisasi Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Internal
11th April Consumer Protection Socialization Related to POJK NO.6/POJK.07/2022
13 April Sosialisasi Analisa Kesenjangan Kompetensi
Internal
13th April Socialization of Competency Gap Analysis
Tindak Lanjut Kesiapan dari Bagian-bagian Terkait terhadap Aktivitas
13 April Produk dan / atau Layanan
Internal
13th April Readiness Follow-up from Relevant Sections on Product and/or Service
Activities
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
13th-14th April Business Process Evaluation through Digital Transformation Prima
Pembahasan RIPLAY Versi Personal Kredit Konsumsi dan SPPK Kredit Non
Konsumsi serta tindak lanjut hasil rapat sebelumnya oleh Bagian terkait
31 Mei
Discussion of RIPLAY Personal Version of Consumer Credit and Non- Internal
31st May
Consumer Credit SPPK and follow-up of previous meeting results by
related Sections
12 Juni
Rethinking Productivity Using Lego Serious Play BWI Indonesia
12th June
13 Juni Implementasi Perlindungan Data Pribadi
IGNITE
13th June Implementation of Personal Data Protection
1 Agustus Sosialisasi Overview Treasury
Internal
1st August Treasury Overview Socialization
Sosialisasi Mekanisme Perekaman dalam Rangka Penawaran Produk dan
Layanan Ke Sarana Pribadi Calon Konsumen/Konsumen
11 September
Socialization of Recording Mechanism in the Context of Offering Products Internal
11th September
and Services to the Personal Facilities of Prospective Consumers /
Consumers
18-19 September
IT Security Awareness for Executive Inixindo Jogja
18th-19th September
Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon
27 Oktober melalui Bursa Karbon
Rio Christiawan
27th October Review Through POJK No. 14 of 2023 regarding Carbon Trading through
Carbon Exchange
30 Oktober Talk Show Transformasi Digital PT Digital Mahadata
30th October Digital Transformation Talk Show Prima
Sosialisasi Penyesuaian Kebijakan dan Prosedur Tertulis APU, PPT, dan
8 Desember PPPSPM
Internal
8th December Sosialization of AML, CFT, and PPPSPM Written Policies and Procedures
Adjustments
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1
LIMIN
1 Kepala Divisi SKAI
Head of division internal audit
EDWAR
2 Kepala Divisi Marketing
SME & Retail
Head of Marketing SME
& Retail Division
KORNELUS DAMANIK
3 Kepala Divisi Kredit
Head of Credit Division
RATNA JUWITA
4 Kepala Divisi Marketing
Corporate & Commercial
Head of Marketing Corporate
& Commercial Division
RITA ANA
5 Kepala Divisi Human Capital
Head of Human Capital Division
JOHAN
6 Kepala Divisi Operasional
Head of Operational Division
4
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2 3
5 6
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JUMLAH KARYAWAN
Number of Employees
Pada tahun 2023, jumlah karyawan Bank Mestika In 2023, the number of Bank Mestika’s employees was
sebesar 1.079 orang, tidak ada peningkatan signifikan 1,079 person, There is no significant increase than
dibanding tahun 2022. Penjelasan mengenai Sumber 2022. Whole explanation about human resources,
Daya Manusia, kami jelaskan pada Bab VI dalam laporan explained in this report on chapter VI.
tahunan ini.
Berdasarkan Tingkat Pendidikan | Based on Education
Keterangan | Description 2023 2022
S2 & S3 | Magister & Doctor 48 48
S1 |Bachelor 857 804
Diploma | Diploma 96 151
SMU | Senior high school 78 82
SMP | Junior high school 0 0
Jumlah | Amount 1.079 1.085
Berdasarkan Usia | Based on Age
Keterangan | Description 2023 2022
< 20 tahun | years 8 10
20 – 29 tahun | years 409 419
30 – 39 tahun | years 405 408
40 – 49 tahun | years 182 176
≥ 50 tahun | years 75 72
Jumlah | Amount 1.079 1.085
KOMPOSISI PEMEGANG SAHAM
Shareholder Composition
89,44% PT Mestika Benua Mas
10,51% Masyarakat | Public
0,05% Individual | Individual
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Komposisi Pemegang Saham Meliputi 20 Pemegang Saham Terbesar
Shareholder Composition Including 20 Majority Shareholder
Nama Pemegang Saham Jumlah Kepemilikan Saham Persentase Saham
No.
Shareholder’s Name Total Share’s Ownership Share Percentage
1 PT Mestika Benua Mas 3.658.020.000 89,49
2 Maybank Kim Eng Sec. Pte Ltd A/C Client 111.020.000 2,71
3 Zulmin 68.139.400 1,67
4 Bank Mestika Dharma Tbk, PT 63.021.200 1,54
5 Maria Widjaja 61.269.300 1,50
6 Indra Ganda 54.787.600 1,34
7 Jenny Juniman 7.625.000 0,19
8 Djony Anwar 7.150.000 0,17
9 Freddy Ng 7.000.000 0,17
10 Chandra Yusuf Haryanto 6.200.000 0,15
11 Indra Ganda 5.204.100 0,13
12 Jacob Tanudjaja 5.000.000 0,12
13 Lim Tjio Tie 3.750.000 0,09
14 Lina 3.000.000 0,07
15 Drs. Sudarso 2.300.000 0,06
16 Jimmy 2.000.000 0,05
17 Karim Yap 2.000.000 0,05
18 Maria Widjaja 1.980.000 0,05
19 Woeng Alisa,SE 1.875.000 0,05
20 Jacob Tanudjaja 1.850.000 0,05
Pada tabel diatas, terdapat kepemilikan saham oleh In the table above, there is share ownership by the
Perseroan sebesar 63.021.200 lembar saham dari Company amounting to 63,021,200 shares from the
masyarakat. public.
Latar belakang kepemilikan saham tersebut mengacu The background of the share ownership refers to
pada Peraturan Otoritas Jasa Keuangan No. 02/ the Financial Services Authority Regulation No. 02/
POJK.04/2013 tanggal 23 Agustus 2013 tentang POJK.04/2013 dated August 23, 2013 regarding
pembelian kembali saham yang dikeluarkan oleh the repurchase of shares issued by Issuers or Public
Emiten atau Perusahaan Publik dalam Kondisi Pasar Companies in Market Conditions that Fluctuate
yang Berfluktuasi Secara Signifikan dan Surat Edaran Significantly and Circular Letter of the Financial Services
Otoritas Jasa Keuangan No. 3/SEOJK.04/2020 Authority No. 3/SEOJK.04/2020 dated March 9, 2020
tanggal 9 Maret 2020 tentang Kondisi Lain sebagai regarding Other Conditions as Market Conditions
Kondisi Pasar yang Berfluktuasi Secara Signifikan that Fluctuate Significantly in the Implementation
Dalam Pelaksanaan Pembelian Kembali Saham yang of Repurchase of Shares Issued by Issuers or Public
Dikeluarkan oleh Emiten atau Perusahaan Publik. Companies.
Transaksi pembelian kembali saham Perseroan telah The Company’s share repurchase transactions have
dilakukan dengan memperhatikan kondisi likuiditas dan been carried out with due regard to the Company’s
permodalan Perseroan serta regulasi yang berlaku. liquidity and capital conditions as well as the prevailing
regulations.
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Pemegang saham yang memiliki 5% atau lebih saham, kelompok pemegang saham
masyarakat dengan kepemilikan saham masing-masing kurang dari 5%
Shareholders who own 5% or more shares, groups of community shareholders with
share ownership of less than 5% respectively
Pemegang Saham Jumlah Efek % Kepemilikan
No.
Shareholder Total Share % Ownership
1 PT Mestika Benua Mas 3.658.020.000 89,44%
2 Individu | individual 2.070.000 0,05%
3 Masyarakat | Public :
I. Pemodal Nasional | National Investor
a. Perorangan Indonesia
192.644.400 4,71%
Individual indonesian
b. Perseroan Terbatas
63.021.200 1,54%
Limited liability company
c. Danareksa 0 0%
c. Asuransi | Insurance 0 0%
d. Yayasan | Foundation 0 0%
e. Koperasi | Cooperatives 0 0%
f. Lain-lain | Others 0 0%
II. Pemodal Asing | Foreign Investor
a. Perorangan Asing
63.252.800 1,54%
Individual Foreigners
b. Badan Usaha Asing
111.081.600 2,71%
Foreign Legal Entity
c. Lain-lain | Others 0 0%
430.000.000 10,51%
Total Efek dan saham kepemilikan
4.090.090.000 100%
Total Securities and ownership shares
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Kepemilikan saham Direksi dan Dewan Komisaris
Share ownership of the Board of Directors and Board of Commissioners
Jumlah Status Kepemilikan
Lembar Persentase Ownership Percentage
Nama Jabatan
Saham Percentage
Name Positon
Shares (%) Langsung Tidak Langsung
amount Direct Indirect
Dewan Komisaris | Board of Commisioners
Witarsa Presiden Komisaris
95.300 0,0023% √ -
Oemar President Commisioner
Komisaris
Indra Halim 76.400 0,0018% √ -
Commisioner
Komisaris Independen
Katio 0 0 - -
Independent Commisioner
Komisaris Independen
Gardjito Heru 0 0 - -
Independent Commisioner
Direksi | Board of Director
Achmad S. Presiden Direktur
250.300 0,0061% √ -
Kartasasmita President Director
Wakil Presiden Direktur
Hendra Halim 244.400 0,0059% √ -
Vice President Director
Direktur Kepatuhan
Andy 139.900 0,0034% √ -
Compliance Director
Direktur Operasional
Harun Ansari 129.200 0,0031% √ -
Operational Director
Direktur Umum
Yusri Hadi 139.900 0,0034% √ -
General Affair Director
Kepemilikan saham Direksi dan Dewan Komisaris Ownership of Shares of the Board of Directors and
diatas sebagai bentuk pemenuhan Perseroan terhadap Board of Commissioners is intended as a form of
Peraturan Otoritas Jasa Keuangan Nomor 45/ compliance of the Company to the Financial Services
POJK.03/2015 tanggal 23 Desember 2015 tentang Authority Regulation Number 45 / POJK.03 / 2015
Penerapan Tata Kelola dalam Pemberian Remunerasi dated 23 December 2015 concerning Implementation
bagi Bank Umum dan Surat Edaran Otoritas Jasa of Governance in the Provision of Remuneration
Keuangan Nomor 40/SEOJK.03/2016 tanggal 26 for Commercial Banks and the Circular of Financial
September 2016 tentang Penerapan Tata Kelola dalam Services Authority Number 40 / SEOJK.03 / 2016
Pemberian Remunerasi bagi Bank Umum. dated 26 September 2016 regarding Implementation of
General Bank Regulation.
Prosedur pembelian kembali saham telah dilaksanakan The share buyback procedure has been done suitable
sesuai dengan regulasi yang berlaku, dan diputuskan with applicable regulations, and decided at the Annual
dalam Rapat Umum Pemegang Saham Tahunan. General Meeting of Shareholders. The composition of
Komposisi kepemilikan Direksi dan Dewan Komisaris the ownership of the Board of Directors and the Board
ini telah diungkapkan setiap bulannya dalam pelaporan of Commissioners has been disclosed monthly in the
online regulator. regulator’s online reporting
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STRUKTUR KELOMPOK USAHA
Ultimate Shareholders
Perseroan merupakan entitas anak dari PT Mestika The Company is a subsidiary of PT Mestika Benua Mas,
Benua Mas, dengan komposisi kepemilikan sebagai with the ownership composition described as follows:
berikut:
PT Mestika Benua Mas
89,44%
PT Bank Mestika Dharma, Tbk. • Zulkifli Halim (US) 16,67 %
• Indra Halim (US) 16,67 %
• Hendra Halim (US) 16,67 %
• Yanti Ganda (US) 16,67 %
Masyarakat | Public Individu | Individual
10,51% 0,05% • Nursalim (US) 16,67 %
• Retno Dewi Tjiupek (US) 16,67 %
Struktur Kepemilikan Entitas
Induk Parent Entity Ownership
Entitas Induk | Parent Entity
PT Mestika Benua Mas
BPR Prima Tata Patumbak ( 90%)
PT Bank Mestika Dharma, Tbk. (89,44%)
BPR Asia Bintang Cemerlang ( 99%)
Keterangan: Information:
PT Mestika Benua Mas hanya memiliki penyertaan pada PT Mestika Benua Mas only has investments in PT Bank
PT Bank Mestika Dharma, Tbk dan pada 2 (dua) Bank Mestika Dharma, Tbk and in 2 (two) Rural Credit Banks.
Perkreditan Rakyat .
Kepemilihan saham PT Mestika Benua Mas pada 2 (dua) The share ownership of PT Mestika Benua Mas in the
Bank Perkreditan Rakyat tersebut diatas bertujuan 2 (two) Rural Credit Banks mentioned above aims to
untuk mendukung upaya Regulator dalam menjaga support the Regulator’s efforts in maintaining the
stabilitas keuangan dan likuiditas Bank Perkreditan financial stability and liquidity of Rural Credit Banks in
Rakyat di Sumatera Utara. North Sumatra.
PT Bank Mestika Dharma Tbk sampai saat ini tidak Until now, PT Bank Mestika Dharma Tbk has no
mempunyai anak perusahaan ataupun kelompok- subsidiaries or other business groups therefore; there
kelompok usaha lainnya sehingga tidak terdapat is no information about the activities of the business
informasi mengenai aktivitas dari kelompok usaha group.
tersebut.
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Informasi Mengenai Pemegang Saham Utama dan Pengendali Emiten
Information About Major Shareholders and Controlling Issuers
Dewan Komisaris Direksi
Board of Commisioners Board of Directors
Komisaris Utama Direktur Utama
President Commisioner President Director
Zulkifli Halim Indra Halim
Komisaris Direktur
Commisioner Director
Nursalim Dharmapoetra Halim
PT Mestika Benua Mas selaku entitas induk Perseroan PT Mestika Benua Mas as the parent entity of the
memiliki penyertaan sebanyak 89,44% saham. Company has an investment of 89.44% of the shares.
Dalam susunan organisasi Perseroan terdapat 1 (satu) In the organizational structure of the Company there
Komisaris dan 1 (satu) Wakil Presiden Direktur yang are 1 (one) Commissioner and 1 (one) affiliated Vice
terafiliasi dikarenakan memiliki hubungan keluarga President Director due to having a family relationship
dengan entitas induk dan pemegang saham pengendali. with the parent entity and controlling shareholders. 1
1 (satu) orang Komisaris dalam Perseroan juga menjabat (one) Commissioner in the Company also serves as the
sebagai Direktur Utama pada entitas induk, sedangkan Managing Director of the parent entity, while 1 (one)
1 (satu) orang Wakil Presiden Direktur termasuk dalam Deputy President Director is included in the composition
susunan pemegang saham dalam entitas induk. of shareholders in the parent entity. The detailed of the
Perincian informasi mengenai hal tersebut dirincikan information about this matter as follows:
sebagai berikut:
PT Bank Mestika Dharma, Tbk Wakil Presiden Direktur | Vice President Director
PT Mestika Benua Mas Pemegang Saham | Shareholder
PT Bina Segar Agung Pemegang Saham | Shareholder
PT Palm Trimitra Indotama Pemegang Saham | Shareholder
PT Sierah Betung Indah Pemegang Saham | Shareholder
Hendra Halim
PT Bogaindo Sukses Mandiri Pemegang Saham | Shareholder
PT Mega Indo Perkasa Pemegang Saham | Shareholder
PT Intiland Wahana Cemerlang Pemegang Saham | Shareholder
PT Sumber Prima Perkasa Pemegang Saham | Shareholder
PT Cahaya Dharma Anugerah Pemegang Saham | Shareholder
PT Bank Mestika Dharma, Tbk Komisaris | Commissioner
PT Mestika Benua Mas Direktur Utama | President Director
PT Bina Segar Agung Pemegang Saham | Shareholder
PT Palm Trimitra Indotama Pemegang Saham | Shareholder
Indra Halim PT Mega Mas Plaza Bangunan Pemegang Saham | Shareholder
PT Sierah Betung Indah Pemegang Saham | Shareholder
PT Mega Indo Perkasa Pemegang Saham | Shareholder
PT Putramega Deli Indah Pemegang Saham | Shareholder
PT Cahaya Dharma Anugerah Pemegang Saham | Shareholder
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Informasi Mengenai Pemegang Saham Utama dan Pengendali Emiten
Information About Major Shareholders and Controlling Issuers
Perusahaan Pemegang Saham PT Bank Mestika Dharma, Tbk. (%)
yang dimiliki The Shareholder’s of PT Bank Mestika Dharma, Tbk. (%)
pemegang saham
Kegiatan
(Perusahaan
Usaha
Terafiliasi)
Business
Affiliated Hendra Dr. Zulkifli
Company Sanusi Halim Indra Halim Yanti Ganda
Halim Halim
PT Bank Mestika Perbankan
0,01 0,01 0,01 0,01 0,01
Dharma, Tbk. Banking
PT Bina Segar
Developer - 15 20 - -
Agung
Jasa usaha
PT Bogaindo lainnya
- - 24 - -
Sukses Mandiri Business
services other
Sekolah/
PT Cahaya Dharma Pendidikan
- 10 10 10 10
Anugerah School/
Education
PT Intiland Wahana Properti
- - 20 - -
Cemerlang Property
PT Mega Indo Properti
- 40 25 35 -
Perkasa Property
Perdagangan,
PT Mega Mas Plaza Distribusi
- 20 - - -
Bangunan Trading,
Distribution
Jasa usaha
PT Mestika Benua lainnya
- 16,67 16,67 16,67 16,67
Mas Business
services other
Pabrik
pengolahan
PT Palm Trimitra PKO
7 7 14 7 -
Indotama Factory
processing
PKO
PT Putramega Deli Properti
- 26,80 - - -
Indah Property
Perkebunan
PT Sierah Betung
sawit 10 10 10 10 -
Indah
Plantation palm
PT Sumber Prima Properti
- - 10 - -
Perkasa Property
Rumah sakit
RS Deli - - - 5 -
Hospital
PT Indo Deli Kertas
- - - 25 -
Makmur Paper
PT Agro Deli Perkayuan
- - - 40 -
Serdang Carpentry
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Pemegang Saham PT Mestika Benua Mas (%)
The Shareholder’s of Pemegang Saham PT Mestika Benua Mas (%)
Dr. Zulkifli Retno Dewi
Nursalim Hendra Halim Indra Halim Yanti Ganda Nursalim
Halim Tjiupek
0,01 0,01 0,01 0,01 0,01 0,01 -
- 20 15 - - - -
- 24 - - - - -
10 10 10 10 - -
- 20 - - - - -
- 25 40 35 - - -
- - 20 - - - -
16,67 16,67 16,67 16,67 16,67 16,67 16,67
7 14 7 7 - 7 -
- - 26,80 - - -
10 10 10 10 - 10 -
- 10 - - - - -
- - - 5 - - -
- - - 25 - - -
- - - 40 - - -
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TRANSAKSI DENGAN PIHAK BERELASI
Transaction with Related Parties
Transaksi dengan pihak berelasi adalah sebagai berikut: Transaction with related party as follows:
Kredit yang Diberikan
Given Loan Dalam Rupiah | In IDR
Keterangan | Description 2023 2022 2021
PT Palmtrimitra Indotama 4.839.688.524 8.092.138.609 0
Karyawan Kunci | Key Employees 140.667.283.337 10.308.764.096 8.452.342.744
Keluarga Pemegang Saham | Shareholder Family 11.109.043.767 126.952.560.792 61.676.517.590
Jumlah | Amount 145.353.463.497 70.128.860.334
(sebagai persentase terhadap jumlah aset | Percentage of total asset)
Simpanan
Deposits Dalam Rupiah | In IDR
Keterangan | Description 2023 2022 2021
Karyawan Kunci | Key Employees 11.925.822.195 12.335.519.453 6.730.947.425
Keluarga Pemegang Saham | Shareholder Family 2.432.146.778 9.546.355.750 5.637.809.270
Tabungan | Savings 14.357.968.973 21.881.875.203 12.368.756.695
(sebagai persentase terhadap jumlah liabilitas | Percentage of total liability)
Dalam Rupiah | In IDR
Keterangan | Description 2023 2022 2021
Karyawan Kunci | Key Employees 335.156.863.658 50.460.087.941 83.718.382.960
Keluarga Pemegang Saham | Shareholder Family 0 234.955.177.678 188.646.156.857
PT Mestika Benua Mas 11.000.000.000 6.000.000.000 12.000.000.000
Deposito 346.156.863.658 291.415.265.619 284.364.539.817
(sebagai persentase terhadap jumlah liabilitas | Percentage of total liability)
Dalam Rupiah | In IDR
Keterangan | Description 2023 2022 2021
Karyawan Kunci | Key Employees 11.438.380.714 3.593 88.604
Keluarga Pemegang Saham | Shareholder Family 68.432.672 1.891.002.005 3.163.575.330
PT Mestika Benua Mas 368.991.736 495.599.003 520.001.759
PT Sierah Betung Indah 213.196.925 1.025.633.612 1.905.738.603
GIRO | Current Account 12.089.002.047 3.412.238.213 5.589.404.296
(sebagai persentase terhadap jumlah liabilitas | Percentage of total liability)
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Pendapatan Bunga
Interest Income Dalam Rupiah | In IDR
Keterangan | Description 2023 2022 2021
PT Palmtrimitra Indotama 576.765.359 856.244.104 751.025.027
Karyawan Kunci | Key Employees 9.517.466.541 625.865.356 676.991.617
Keluarga Pemegang Saham | Shareholder Family 1.140.971.214 8.282.747.673 2.431.258.015
Jumlah | Amount 11.235.203.114 9.764.857.133 3.859.274.659
(sebagai persentase terhadap jumlah pendapatan bunga | Percentage of the total interest income)
Beban Bunga
Interest Expense Dalam Rupiah | In IDR
Keterangan | Description 2023 2022 2021
Karyawan Kunci | Key Employees 9.923.494.098 1.746.062.559 1.334.149.257
PT Mestika Benua Mas 318.773.918 270.367.462 379.975.336
PT Sierah Betung Indah 3.737.787 12.037.778 7.850.474
Keluarga Pemegang Saham | Shareholder Family 7.178.180 6.316.297.977 4.767.997.888
PT Sierah Betung Indah 101.841.775 10.119.391 -
Jumlah | Amount 10.355.025.758 8.354.885.167 6.489.972.955
(sebagai persentase terhadap jumlah beban bunga | Percentage of the total interest expense)
Simpanan dari Bank Lain
Interest Expense from other bank Dalam Rupiah | In IDR
Keterangan | Description 2023 2022 2021
PT BPR Prima Tata Patumbak 895.310.167 5.103.051 0
PT BPR Asia Bintang Cemerlang 0 197.249.768 0
GIRO | Current Account 895.310.167 202.352.819 0
(sebagai persentase terhadap jumlah beban bunga | Percentage of the total interest expense)
Dalam Rupiah | In IDR
Keterangan | Description 2023 2022 2021
PT BPR Asia Bintang Cemerlang 0 2.507.191.781 0
Deposito 0 2.507.191.781 0
(sebagai persentase terhadap jumlah beban bunga | Percentage of the total interest expense)
2023 Annual Report PT Bank Mestika Dharma Tbk 101
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KRONOLOGI PENCATATAN SAHAM
Chronology of Share Listing
Perseroan telah menyampaikan Surat Pernyataan The Company has submitted the Securities Emission
Pendaftaran Emisi Efek sehubungan dengan Penawaran Registration Statement in connection with this
Umum ini kepada Ketua Dewan Komisioner Otoritas Public Offering to the Chairperson of the Board of
Jasa Keuangan dengan ditujukan kepada Kepala Commissioners of the Financial Services Authority by
Eksekutif Pengawas Pasar Modal dengan Surat Nomor addressing the Chief Executive Officer of the Capital
183/DIR/2013 pada tangal 30 April 2013 sesuai dengan Market Supervisory Letter No. 183 / DIR / 2013 on
persyaratan yang ditetapkan dalam Undang-undang 30 April 2013 in accordance with the requirements
Nomor 8 Tahun 1995 tanggal 10 November 1995 tentang stipulated in the Law. Number 8 of 1995 dated November
Pasar Modal yang dimuat dalam Lembaran Negara 10, 1995 concerning the Capital Market which is
Nomor 64 Tahun 1995, Tambahan Lembaran Negara published in the State Gazette Number 64 of 1995,
Nomor 3608 beserta peraturan pelaksanaannya. Additional State Gazette Number 3608 along with the
Saham-saham yang ditawarkan dalam penawaran umum implementing regulations. Shares offered in the public
direncanakan dan dicatatkan di PT Bursa Efek Indonesia offering are planned and listed at the Indonesia Stock
sesuai dengan Perjanjian Pendahuluan Pencatatan Efek Exchange in accordance with the Preliminary Securities
yang telah dibuat antara Perseroan dengan PT Bursa Registration Agreement that has been made between
Efek Indonesia pada tanggal 29 April 2013. the Company and the Indonesia Stock Exchange on
April 29, 2013.
Jumlah Saham Sebanyak 430.000.000 (empat ratus tiga puluh juta) saham biasa atas nama milik
Number of shares PT Mestika Benua Mas atau sekitar 10,51% (sepuluh koma lima satu persen) dari
modal yang ditempatkan dan disetor penuh.
A total of 430.000.000 (four hundred thirty million) ordinary shares on behalf
of PT Mestika Benua Mas or around 10,51% (ten point five one percent) of the
issued and fully paid capital.
Nilai Nominal Rp 200 (dua ratus rupiah) setiap saham.
Nominal Value IDR 200 (two hundred rupiah) per share.
Harga Penawaran Rp. 1.380 (seribu tiga ratus delapan puluh rupiah) setiap saham.
Bid Price IDR 1.380 (one thousand three hundred and eighty rupiah) per share.
Jumlah Penawaran Umum Rp 593.400.000.000 (lima ratus sembilan puluh tiga miliar empat ratus juta rupiah).
Number of Public Offering IDR 593.400.000.000 (five hundred ninety three billion four hundred million rupiah).
Jumlah Saham yang Sebanyak 4.049.189.100 (empat miliar empat puluh sembilan juta seratus delapan
Dicatatkan puluh sembilan ribu seratus) saham.
Number of Shares Listed A total of 4.049.189.100 (four billion forty nine million one hundred eighty nine
thousand one hundred) shares.
Dengan terjualnya seluruh saham yang ditawarkan With the sale of all shares offered by the Company in
Perseroan dalam Penawaran Umum, susunan modal the Public Offering, the composition of the share capital
saham dan pemegang saham Perseroan sebelum dan and shareholders of the Company before and after the
sesudah Penawaran Umum, secara proforma menjadi Public Offering can be seen as follows:
sebagai berikut :
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Sebelum Penawaran Umum Setelah Penawaran Umum
Before Public Offering After Public Offering
Keterangan Jumlah Nilai Jumlah Nilai
Description Nominal @Rp Nominal @Rp
Jumlah Saham Jumlah Saham
200/ saham (Rp) % 200/ saham (Rp) %
Share Amount Share Amount
Total value @Rp Total value @Rp
200/share (Rp) 200/share (Rp)
Modal Dasar
Authorized 10.000.000.000 2.000.000.000.000 10.000.000.000 2.000.000.000.000
Capital
Modal Ditempatkan dan Disetor Penuh | Issued and fully pain-in capital
Sanusi Halim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Hendra
345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Halim
Indra Halim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Zulkifli Halim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Yanti Ganda 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
Nursalim 345.000 69.000.000 0,0084 345.000 69.000.000 0,0084
PT Mestika
4.088.020.000 817.604.000.000 99,9496 3.658.020.000 731.604.000.000 89,4362
Benua Mas
Masyarakat
- - - 430.000.000 86.000.000.000 10,5132
Public
Jumlah
Modal
Ditempatkan
dan Disetor
Penuh
4.090.090.000 818.018.000.000 100 4.090.090.000 818.018.000.000 100
Number
of capital
issued and
fully
paid in
Jumlah
Modal Dalam
Portepel
5.909.910.000 1.181.982.000.000 5.909.910.000 1.181.982.000.000
Amount of
capital in
portofolio
KRONOLOGIS PENCATATAN OBLIGASI DAN EFEK LAINNYA
Chronology of Bonds and Other Securities Recording
Hingga saat ini PT Bank Mestika Dharma, Tbk tidak Until now, PT Bank Mestika Dharma Tbk has not issued
menerbitkan obligasi ataupun efek lainnya sehingga bonds or other securities so that there is no information
tidak ada informasi terkait kronologis pencatatan related to the chronological record of bonds or other
obligasi ataupun efek lainnya. securities.
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04
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PROFESI/LEMBAGA PENUNJANG PASAR MODAL
Capital Market Supporting Professionals / Institutions
Lembaga Penunjang Pasar Modal
Capital Market Supporting Institutions
Jl. Jend. Sudirman Kav. 52-53
PT Bursa Efek Indonesia Indonesia Gedung Bursa Efek Indonesia Tower I Lantai 6
Stock Exchange Jakarta 12190
Tugas dan Tanggung Jawab • Menyediakan sarana perdagangan efek,
Job and Responsibilities Providing securities trading facilities
• Sebagai self Regulatory Organization,
As Self-Regulatory Organization
• Menyebarluaskan informasi terkait bursa ke seluruh masyarakat,
Disseminatev information related to the exchanges to the entire
community,
• Menyediakan informasi terkait emiten untuk menarik calon investor,
Providing information related to issuers to attract potential investors,
• Mengupayakan likuiditas instrumen (pada efek yang dijual),
Strive for liquidity of instruments (on securities sold),
• Menciptakan jasa dan instrumen efek terbaru.
Creating the latest effects services and instruments.
Besaran Fee Berkisar sebesar Rp 277.500.000,-
Fee Amount Range of IDR 277,500,000,-
Periode Penugasan Januari 2023-Desember 2023
Assingment Period January 2023-December 20223
Jl. Jend. Sudirman Kav. 52-53
PT Kustodian Sentral Efek Indonesia Indonesian Gedung Bursa Efek Indonesia, Tower I Lantai 5
Central Securities Depository Jakarta 12190
Tugas dan Tanggung Jawab • Memberi layanan jasa penyimpanan dan penyelesaian transaksi efek
Job and Responsibilities Providing storage services and settlement of securities transactions,
• Sebagai administrator rekening efek terkait distribusi pembayaran
dividen Perseroan.
As an administrator of a securities account related to the distribution
of the Company's dividend payments.
Besaran Fee Berkisar sebesar Rp 11.100.000,-
Fee Amount Range of IDR 11,100,000,-
Periode Penugasan Januari 2023-Desember 2023
Assingment Period January 2023-December 2023
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Biro Administrasi Efek Gedung Plaza Sentral Lantai 2
Securities Administration Bureau Jl. Jend. Sudirman Kav. 47 – 48
(PT Raya Saham Registra) Jakarta 12930
Tugas dan Tanggung Jawab • Administrasi pada saat penawaran umum,
Job and Responsibilities Administered at the time of the public offering,
• Administrasi saham pada pasar sekunder (pasca listing) yakni,
pemeliharaan data, Rapat Umum Pemegang Saham, dan pembayaran
dividen.
Stock administration on the secondary market (post listing), namely,
data maintenance, Shareholders General Meeting, and dividend
payments.
Besaran Fee Berkisar sebesar Rp 33.000.000,-
Fee Amount Range of IDR 33,000,000,-
Periode Penugasan Januari 2023-Desember 2023
Assingment Period January 2023-December 2023
Profesi Penunjang Pasar Modal
Capital Market Supporting Professional
Paul, Hadiwinata, Hidajat, Arsono, Retno,
Palilingan & Rekan Partner
Member of PKF International
Akuntan Publik Jl. M.H. Thamrin Lot. 8-10
Public Accountnant Jakarta Pusat 10230
Tugas dan Tanggung Jawab Menyusun dan menyajikan laporan keuangan Perseroan sesuai dengan standar
Job and Responsibilities akuntansi keuangan yang berlaku di Indonesia.
Compile and present the Company's financial statements in accordance with
the applicable financial accounting standards in Indonesia.
Besaran Fee Berkisar sebesar Rp 420.000.000,-
Fee Amount Range of IDR 420,000,000,-
Periode Penugasan Mengaudit laporan keuangan Perseroan per Januari 2023-Desember 2023
Assingment Period Auditing the Company’s financial statements as of January 2023-December 2023
Edi SH
Notaris Pasar Modal Jl. Sutomo, Komplek Sutomo Point No. 25 GG
Capital Market Notary Medan - Sumatera Utara
Tugas dan Tanggung Jawab Mencatat dan mengesahkan berita acara RUPS dalam bentuk akta dan
Job and Responsibilities melaporkan akta tersebut kepada Kemenkumham.
Compile and present the Company's financial statements in accordance with
the applicable financial accounting standards in Indonesia.
Besaran Fee Berkisar sebesar Rp 33.300.000,-
Fee Amount Range of IDR 33,300,000,-
Periode Penugasan Rapat Umum Pemegang Saham tahun 2023
Assingment Period General Meeting of Shareholders in 2023
2023 Annual Report PT Bank Mestika Dharma Tbk 105
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PENGHARGAAN
Achievement
26 Mei
May 25 Agustus
August
5 Desember
December
6 Desember
December
25 Agustus
August
26 Mei
May
Meraih 2 penghargaan sebagai Bank Predikat
“Sangat Bagus” kategori Bank dengan Modal
Penghargaan dari Majalah Investor dalam acara Inti Sampai dengan 6 Triliun dan mendapatkan
The Best Bank 2023 dengan kategori Kelompok Diamond Trophy” Excellent Performance in 10
Bank Berdasarkan Modal Inti (KBMI I) sampai Concencutive Years pada ajang 28th Infobank
dengan 6 Triliun. Award 2023.
Award from Investor Magazine in the event of The Received 2 awards as a “Very Good” Predicate
Best Bank 2023 in the category of Bank Group Bank in the category of Banks with Tier 1 Capital
Based on Tier 1 Capital (KBMI I) up to 6 Trillion up to 6 Trillion and received the Diamond Trophy
“Excellent Performance in 10 Consecutive Years”
at the 28th Infobank Award 2023.
5 Desember
December
Penghargaan dari Majalah Infobank dalam acara
Top 100 CEO 2023 oleh Infobank Media Group
6 Desember
December
dalam acara “Top 100 CEO 2023”.
Penghargaan dari LPS kategori “Bank Terbaik
Awarded by Infobank Magazine in “Top 100 CEO Dalam Laporan Kepatuhan Kebijakan SCV”
2023” by Infobank Media Group. dalam acara LPS Banking Award 2023.
Award from LPS in the category of “Best Bank
in SCV Policy Compliance Report” at the LPS
Banking Award 2023 event.
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JARINGAN KANTOR
Office Network
Sepanjang tahun 2023, Perseroan tidak ada melakukan Throughout 2023, the Company did not add or close its
penambahan atau penutupan jaringan kantor. Dengan office network. Thus, the total office network owned by
demikian, total keseluruhan jaringan kantor yang dimiliki the Company is 65 offices spread from Sumatra Island
Perseroan sebanyak 65 Kantor yang tersebar dari to Java Island, 70 units of automated teller machines
Pulau Sumatera hingga ke Pulau Jawa, 70 unit mesin connected to the ATM Bersama and Prima networks.
anjungan tunai mandiri yang terkoneksi dengan jaringan
ATM Bersama dan Prima.
Hingga saat ini, Bank belum memiliki jaringan kantor di Until now, the Bank does not have a network of offices
luar negeri. abroad.
Kantor Pusat Operasional 1 Kantor Cabang Pembantu 41
: :
Head Office unit Supporting Branch Office unit
Kantor Cabang 12 Kantor Cabang Pembantu
: 11
Branch Office unit Pelayanan Kas
:
Supporting branch offices unit
cash services
R. Prapat Surabaya
Medan Padang
Batam
P. Sidempuan
P. Baru Palembang Jakarta
P. Siantar
Kisaran
Jambi
70 unit Anjungan Tunai Mandiri
(ATM) yang terkoneksi dengan
jaringan ATM Bersama ataupun
Alto dan Prima.
70 automated teller machines
connected to ATM Bersama,
Alto and Prima networks.
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KANTOR PUSAT
Head Office
Jl. H. Zainul Arifin No. 118
Medan, Sumatera Utara | North Sumatera
20152
Call Center 14083
Telp : +(62-61) 452 5800
Fax : +(62-61) 455 7324
Email : corsec@bankmestika.co.id
customer.care@bankmestika.co.id
Web : www.bankmestika.co.id
Branch Office
KANTOR CABANG
Jakarta - Biak Jambi
Jl. Biak No. 58, Jakarta 10150 Jl. Hayam Wuruk No. 41-42,
Tel. (021) 63863058 Jelutung-Jambi
Fax. (021) 6321741 Tel. (0741) 7551640, 7002222,
7003333, 7005555
Jakarta - Muara Karang Fax. (0741) 7550775
Jl. Muara Karang Blok B VIII Timur
No. 104-105, Jakarta Utara 14450 Batam
Tel. (021) 6623138 Kompleks Taman Kota Mas Blok A1
Fax. (021) 66778033 No. 3A & 5, Batam 29442
Tel. (0778) 7437522, 7437533,
Pematangsiantar 7437566
Jl. Merdeka No. 231-233 Fax. (0778) 7437511
Pematang Siantar 21118
Tel. (0622) 23370 Rantau Prapat
Fax. (0622) 25246 Jl. Jend A.Yani No. 162-163
R.Prapat 21415
Kisaran Tel. (0624) 24738, 24739,
Jl. Cokroaminoto No. 56 24120, 22302
Kisaran 21215 Fax. (0624) 23951
Tel. (0623) 41170, 41172
Fax. (0623) 41284 Padangsidimpuan
Jl. Jend. Sudirman, Komp City Walk
Pekanbaru Blok B No. 3 & 5, P. Sidimpuan 22700
Jl. T. Tambusai No. 34, (d/h Jl.Nangka) Tel. (0634) 25333, 28610
Pekan Baru 28282 Fax. (0634) 28615
Tel. (0761) 572222
Fax. (0761) 571847 Palembang
Jl. Jend. Sudirman No. 408/ D1-D2
Padang Tel. (0711) 5733027, 5733028
Jl. Pemuda No. 30, Padang 25117 5733029, 5733030, 367766
Tel. (0751) 33800 Fax. (0711) 5733027
Fax. (0751) 33066
Surabaya
Jl. Karet No. 32, Surabaya 60161
Tel. (031) 3555222
Fax. (031) 3532795
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Kantor Cabang Pembantu Layanan Kas
Supporting Branch Office Cas Services
Lokasi Alamat Telepon
Fax
Location Address Phone
DKI Jakarta
Jl. Kampung Gusti Blok M No. 22 Komp TPI-II
Jakarta (021) 6600274, 6628750 (021) 6620872
Jakarta Utara
Ruko Golden Boulevard Blok-R No. 2 BSD Tangerang (021) 53168899,
Serpong (021) 52166233
Selatan 15220 53161496
Sumatera Utara | North Sumatera
Jl. Sutomo No. 408-414, 20231 (061) 4569941, 4569941 (061) 4560985
Jl. Asia No. 172-172A, 20214 (061) 7365506, 7342517 (061) 7320569
Jl. Gatot Subroto No. 99, 20112 (061) 4537903, 4536460 (061) 4522549
Jl. Cirebon No. 41, 20212 (061) 4573155, 4573103 (061) 4156079
Jl. Jend. A.Yani No. 108, 20111 (061) 4153654, 4149996 (061) 4153663
Jl. KL.Yos Sudarso No. 16-17, 20116 (061) 6620205, 6610004 (061) 6620206
Jl. Iskandar Muda No. 33 B, 20153 (061) 4575748, 4575711 (061) 4575758
Komp. Taman Tomang Elok Jl. Gatot Subroto BL
(061) 8460468, 8469234 (061) 8469235
1/157,20122
Jl. Aip Ks Tubun II/32, 20211 (061) 4561178, 4560125 (061) 4562753
Pertokoan Asia Raya BL B/28 , 20214 (061) 7346662, 7346663 (061) 7346664
Medan Jl. Semarang No. 65-67, 20212 (061) 4533888, 4535976 (061) 4151948
Jl. Brigjend Katamso No. 733 Kampung Baru, 20158 (061) 7852088, 7852588 (061) 7862575
Jl. Sutomo No. 112 (Simp. Jl. Samarinda) , 20213 (061) 7325800, 7356450 (061) 7323166
Jl. Krakatau No. 160, 20238 (061) 6635800, 6611852 (061) 6614358
Jl. Batu Bara No. 5A Komp. Yang Lim Plaza, 20214 (061) 7367800, 7331931 (061) 7340831
Jl. Letjend S. Parman No. 30, 20112 (061) 4156461, 4156711 (061) 4156022
Jl. Williem Iskandar (d/h Jl. Pancing) Komp. Medan
Mega Trade Centre (MMTC) Blok AA No. 1 & 2, (061) 7332020, 7359331 (061) 7348866
20137
Jl. Cemara Boulevard Blok A1/34, Kompleks Cemara
(061) 6633385, 6630851 (061) 6626244
Asri, 20371
Setia Budi Square No. 35 Komp. Tasbi Medan (061) 8228388, 8228188 (061) 8228588
Jl. Marelan Raya Psr. I No. 266 A-B Medan Marelan (061) 80027855, 80027856 (061) 80027859
Binjai Jl. Jend Sudirman No. 95-B, 207112 (061) 8820880, 8820429 (061) 8820461
Tanjung
Jl. Pahlawan No. 11, 20362 (061) 7945800 (061) 7940722
Morawa
Lubuk Pakam Jl. TR.Muda No. 88, 20511 (061) 7953777, 7953888 (061) 7953778
Perbaungan Jl. Serdang No. 95, 20586 (061) 7991834, 7991835 (061) 7991836
Tebing Tinggi Jl. Sutomo No. 5-5A, 21117 (0622) 435388 (0622) 435488
Tanjung Balai Jl. Jend Sudirman No. 186 , 20615 (0621) 21225, 327525 (0621) 329201
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Lokasi Alamat Telepon
Fax
Location Address Phone
Perdagangan Jl. Teuku Umar No. 75, 21312 (0623) 92751, 92817 (0623) 595351
Rantauprapat Jl. S.M. Raja No. 535, 21184 (0622) 697800 (0622) 697808
Aek Kanopan Jl. K.H.Dahlan No. 51, 21412 (0624) 21608, 21636 (0624) 21411
Aek Kanopan Jl. Jend. Sudirman No. 210, 21457 (0624) 92800, 92700 (0624) 92038
Pekanbaru
Jl. Jend. Sudirman No. 364, 28115 (0761) 26788 (0761) 31359
Jl. Riau No. 37 C, 28155 (0761) 860222 (0761) 860210
Pekanbaru Jl. Riau No. 21 C, Komplek Riau Bussiness Centre, 28292 (0761) 860608 (0761) 860078
Jl. Setia Budi No. 158, 28141 (0761) 23355, 23330 (0761) 23332
Jl. H.R Soebrantas Komp. Ruko Panam Center Blok 6-7 (0761)6700495 (0761) 6700498
Dumai Jl. Sukajadi Pasar Pulau Payung Blok A No. 6, 28822 (0765) 439846, 439845 (0765) 439845
Jl. Jend. Sudirman/Jalan Lintas Sumatera, Komplek
Baganbatu (0765) 551140, 551142 (0765) 551139
Bagan Batu Business Centre Blok A-5 dan A-6, 28922
Batam
Batam Kompleks Mall Nagoya Hill Blok H No. 8, 29444 (0778) 450655, 426622 (0778) 425656
Jawa Timur | East Java
Jl. Dupak Nomor 65 Blok A No. 21 Komp. Mutiara
Surabaya (031) 5468822 (031) 5463322
Dupak, 60179
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Kantor Cabang Pembantu Layanan Kas
Supporting Branch Office Cas Services
Lokasi Alamat Telepon
Fax
Location Address Phone
Sumatera Utara | North Sumatera
Jl. KL. Yos Sudarso Nomor 40, Simpang Kantor
(061) 6853077, 6840800 (061) 6841268
20116
Medan
Kompleks Multatuli Blok AA Jl. H. Misbah No. 45,
061-88812653 -
20151
Sei Rampah Kompleks Asia Bisnis Center No. 88 A-E, 20695 (0621) 441678, 442139 (0621) 441812
Indrapura Jl. Sudirman No. 383, 21256 (0622) 646278, 646288 (0622) 646268
Jl. Imam Bonjol No. 53, 21222 (0623) 345668, 348033 (0623) 348195
Kisaran
Jl. Lintas Sumatera No. 1, Desa Hessa Air Genting (0623) 3441222 (0623) 3441210
Aek Nabara Jl. Jend. A. Yani No. 18, 29145 (0624) 29143, 520358 (0624) 29145
Kota Pinang Jl. Bukit Kota Pinang, Labuhan Batu Selatan 21464 (0624) 496966, 496967 (0624) 496968
Jawa Timur | East Java
Jl. Bratang Binangun RMI Blok D-5, 60284 (031) 5012662 (031) 5012495
Surabaya
Jl. Kedungdoro 155 G, 60251 (031) 5458822, 5476088 (031) 5484422
Sumatera Barat | West Sumatera
Padang Jl. Niaga No. 206, 25119 (0751) 39800 (0751) 39808
2023 Annual Report PT Bank Mestika Dharma Tbk 111
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
ANALISIS PEMBAHASAN
MANAJEMEN
Management Discussion
Analysis
Tinjauan operasi per segmen usaha
Operations per business segment
Kinerja Keuangan komprehensif
Comprehensive financial performance
Kemampuan membayar utang dengan menyajikan
perhitungan rasio yang relevan
The ability to pay debts by presenting relevant ratio
calculations
Tingkat kolektibilitas piutang emiten dengan
menyajikan perhitungan rasio yang relevan
Issuer's accounts receivable collectability level by
presenting the relevant ratio calculation
Struktur modal
Capital structure
Bahasan mengenai ikatan material untuk investasi
barang modal dan investasi barang modal yang
direalisasikan
Discussion of material ties for capital goods
investment and capital goods investment that
realized by the Review
Informasi dan fakta material yang terjadi setelah
tanggal laporan akuntan
Information and material facts that occur after the Informasi dan fakta material mengenai investasi,
date of the accountant's report ekspansi, divestasi, penggabungan/peleburan
usaha, akuisisi, restrukturisasi utang/modal,
Prospek usaha Perseroan transaksi afiliasi dan yang mengandung benturan
Business prospects of the company kepentingan
Perbandingan antara proyeksi pada awal tahun Information and material facts regarding
dengan hasil yang dicapai investment, expansion, divestment, business
Comparison between projections at the beginning of combination / consolidation, acquisition, debt /
the year with the results achievement capital restructuring, affiliate transactions and
conflicts of interest
Proyeksi yang ingin dicapai di tahun yang akan
datang Perubahan ketentuan peraturan perundang-
Projections to be achieved in the coming year undangan yang berpengaruh signifikan terhadap
Perseroan
Aspek pemasaran atas barang dan/atau jasa Changes in the provisions of legislation that have a
Marketing aspects of goods and / or services significant effect on the company
Uraian pembagian dividen Perubahan kebijakan akuntansi, alasan dan dampak
Description of dividend distribution terhadap laporan keuangan
Realisasi penggunaan hasil penawaran umum Changes in accounting policies, reasons and
Realization of use of the public offering results impacts on financial statements
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05 ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report 2023 Annual Report PT Bank Mestika Dharma Tbk 113
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
TINJAUAN OPERASI PER SEGMEN USAHA
Comprehensive Financial Performance
Penyaluran kredit Credit Distribution
Tahun 2023 dijalani penuh dengan tantangan, The year 2023 was fraught with challenges; credit
pertumbuhan kredit dan Dana Pihak Ketiga turun growth and Third Party Funds decreased compared to
dibandingkan dengan periode tahun sebelumnya. the previous year.
Tantangan yang dihadapi adalah kenaikan suku bunga, The challenges faced included rising interest rates,
perlambatan ekonomi global, inflasi dan melemahnya global economic slowdown, inflation, and weakening
harga komoditas. commodity prices.
Perekonomian Indonesia tumbuh 5,05% ytd yang Indonesia's economy grew by 5.05% year-to-
ditopang dari pertumbuhan sektor konsumsi dan date (YTD), driven by growth in the consumption
investasi. Stabilitas nilai tukar rupiah juga terjaga, and investment sectors. The stability of the rupiah
sejalan dengan konsistensi kebijakan moneter oleh exchange rate has also been maintained, in line with
Bank Indonesia. Nilai tukar rupiah di akhir tahun 2022 the consistent monetary policy by Bank Indonesia. The
menguat 1,11% yoy dibandingkan tahun lalu. Bank rupiah exchange rate at the end of 2022 strengthened
Indonesia juga telah mengeluarkan kebijakan-kebijakan by 1.11% year-on-year (YoY) compared to the previous
untuk menjaga level inflasi dalam kisaran sasaran. year. Bank Indonesia has also issued policies to maintain
inflation levels within the target range.
Sektor Perbankan juga mampu bertahan ditengah The banking sector has also managed to withstand the
ketidakpastian perekonomian dunia. Berdasarkan uncertainty in the global economy. Based on Financial
data Otoritas Jasa Keuangan, pencapaian kredit Services Authority data, the achievement of banking
perbankan sebesar 10,38% yoy yang didominasi oleh credit reached 10.38% YoY, dominated by investment
kredit investasi yang tumbuh 12,26% yoy, posisi kedua credit which grew by 12.26% YoY. The second-largest
terbesar ada di penyaluran kredit modal kerja dengan position is in working capital credit distribution with a
porsi kenaikan sebesar 10,05% yoy, dan di posisi ketiga growth proportion of 10.05% YoY, and in the third position
penyaluran kredit konsumsi 9,10% yoy. is credit consumption distribution at 9.10% YoY.
Pertumbuhan Dana Pihak Ketiga sebesar 3,73% yoy Third-Party Funds grew by 3.73% YoY, supported by a
yang disokong pertumbuhan giro sebesar 4,57% yoy. 4.57% YoY growth in demand deposits.
Penyaluran kredit terbesar ada pada sektor Rumah The largest loan distributions were in the Household,
tangga, Industri Pengolahan dan Perdagangan besar Manufacturing Industry, and Wholesale and Retail Trade
dan Eceran. sectors.
Berdasarkan penggunaannya, penyaluran kredit Bank Based on usage, Bank Mestika's loan distribution is
Mestika dibagi atas : divided into:
• Kredit Modal Kerja dengan konsentrasi penyaluran • Working Capital Loans, with a distribution
sebesar 32,59 % dari portofolio kredit. Kredit ini concentration of 32.59% of the loan portfolio.
disalurkan untuk pembiayaan di sektor pertanian, These loans are disbursed for financing in the
sektor industri pengolahan, sektor penyediaan agricultural sector, manufacturing industry, and
akomodasi. Kredit Modal Kerja Bank Mestika accommodation provision sector. The majority of
tersebut terbanyak disalurkan untuk pembiayaan Bank Mestika's Working Capital Loans are disbursed
di sektor industri pengolahan, sektor perdagangan, for financing in the manufacturing industry, trade
sektor aktivitas keuangan. sector, and financial activities sector.
• Kredit Investasi dengan konsentrasi penyaluran • Investment Loans, with a distribution concentration
sebesar 45,03 % dari portofolio kredit. Kredit ini of 45.03% of the loan portfolio. These loans are
disalurkan untuk pembiayaan di sektor pertanian, disbursed for financing in the agricultural sector,
sektor industri pengolahan, sektor penyediaan manufacturing industry, and accommodation
akomodasi. provision sector.
• Kredit Konsumsi dengan konsentrasi penyaluran • Consumer Loans, with a distribution concentration
sebesar 22,36 % dari portofolio kredit. Kredit of 22.36% of the loan portfolio. Consumer Loans
Konsumsi adalah kredit yang sifatnya konsumtif are non-productive loans.
(tidak produktif).
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Sedangkan untuk wilayah penyaluran kredit, terbesar Regarding loan distribution regions, the largest are in
berada di Sumatera Utara , DKI Jakarta dan Riau. North Sumatra, DKI Jakarta, and Riau.
Pada saat Pendemi Covid 19, Pemerintah mengeluarkan During the Covid-19 pandemic, the government issued
kebijakan untuk relaksasi restrukturisasi kredit kepada policies for loan restructuring relaxation to customers
para nasabah yang mengalami kesulitan. Beberapa facing difficulties. Some Bank Mestika customers
nasabah Bank Mestika mendapatkan restrukturisasi received loan restructuring, and to date, have
kredit dan hingga saat ini telah mengalami perbaikan experienced improvements after the pandemic situation
setelah kondisi pandemi diubah menjadi endemik. shifted to endemic.
Realisasi restrukturisasi kredit disampaikan sebagai The realization of loan restructuring is presented as
berikut : follows:
Akumulasi Posisi
UMKM/Non Accumulated Position
UMKM
Baki Debet Baki Debet
MSMEs/non
Jumlah Debitur (Rp. Miliar) Jumlah Debitur (Rp. Miliar)
MSMEs
Number Debtors Outstanding Debt Number Debtors Outstanding Debt
(Rp. Billion) (Rp. Billion)
UMKM
47 507 47 321
MSMEs
Non UMKM
81 735 81 432
Non MSMEs
Total 128 1.242 128 753
(Keterangan :
• Akumulasi adalah saldo awal pada saat restruk, saldo tidak mengalami pergerakan
walaupun rekening restruk ada pembayaran pokok ataupun lunas.
Accumulation is the initial balance at the time of restructuring, the balance does not
experience movement even though the restructuring account has principal or full payment
• Posisi adalah saldo terakhir rekening pada akhir periode.
Position is the last account balance at the end of the period.)
Penyaluran kredit berdasarkan segmentasi adalah Lending by segmentation is as follows:
sebagai berikut :
Segmen SME Retail SME Retail Segment
Segmen SME Retail ditujukan bagi debitur badan usaha The SME Retail segment is intended for business entity
atau perorangan yang memiliki perputaran usaha lebih or individual debtors who have a business turnover of
dari IDR 300 juta sampai dengan IDR 50 miliar per more than IDR 300 million up to IDR 50 billion per year,
tahun, untuk dipergunakan bagi pemenuhan kegiatan to be used for the fulfillment of productive business
usaha yang bersifat produktif. activities.
Portofolio kredit pada segmen SME Retail mencapai The loan portfolio in the SME Retail segment reached
29,67% dengan penyaluran kredit pada segmen SME 29.67% with lending to the SME Retail segment
Retail sebesar IDR 2,7 triliun. amounting to IDR 2.7 trillion.
Segmen Komersial dan Korporasi Commercial and Corporate Segment
Segmen Komersial dan Korporasi Bank Mestika Bank Mestika’s Commercial and Corporate segment is
ditujukan bagi debitur badan usaha atau perorangan, intended for business entity or individual debtors, who
yang memiliki perputaran usaha lebih dari IDR 50 per have a business turnover of more than IDR 50 per year,
tahun, untuk dipergunakan bagi pemenuhan kegiatan to be used for the fulfillment of productive business
usaha yang bersifat produktif. activities.
Penyaluran kredit Bank Mestika pada segmen Komersial Bank Mestika’s loan disbursement in the Commercial
dan Korporasi sampai dengan tahun 2023 sebesar IDR and Corporate segment until 2023 amounted to IDR 4.5
4,5 triliun dengan porsi 47,92% dari portofolio kredit. trillion with a portion of 47.92% of the loan portfolio.
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Segmen Konsumer Consumer Segment
Segmen Konsumer Bank Mestika ditujukan untuk debitur Bank Mestika’s Consumer segment is aimed at individual
perorangan untuk memenuhi kebutuhan konsumsi, seperti debtors to fulfill consumption needs, such as home
pemilikan rumah, pemilikan kendaraan bermotor dan ownership, motor vehicle ownership and multi-purpose
pinjaman multi guna. Produk pinjaman konsumer yang loans. Consumer loan products offered by Bank Mestika
ditawarkan Bank Mestika antara lain Kredit Pemilikan include Home Ownership Loan (KPR), Car Ownership
Rumah (KPR), Kredit Pemilikan Mobil (KPM), Kredit Loan (KPM), Plot Land Ownership Loan (KPT), Multi
Pemilikan Tanah (KPT) Kavling, Kredit Multi Guna (KMG). Purpose Loan (KMG).
Sampai dengan tahun 2023 penyaluran kredit pada Until 2023, loan disbursement in the consumer segment
segmen konsumer sebesar IDR 2,1 triliun atau sebesar amounted to IDR 2.1 trillion or 22.41% of the loan
22,41% dari portofolio kredit. portfolio.
Batas Maksimum Pemberian Kredit Maximum Lending Limit
Bank Mestika senantiasa memperhatikan regulasi yang Bank Mestika always pays attention to the prevailing
berlaku yang mengatur mengenai Batas Makasimum regulations governing the Maximum Lending Limit (LLL).
Pemberian Kredit (BMPK). Dalam menyalurkan In channeling funding to related parties and providing
pendanaan kepada pihak terkait dan penyediaan dana large funds, it is still carried out based on prudential
besar, tetap dilakukan dengan berpedoman pada prinsip principles and the implementation of good corporate
kehati-hatian dan penerapan tata kelola perusahaan governance.
yang baik.
Sepanjang tahun 2023, tidak terdapat pelanggaran Throughout 2023, there were no violations committed
yang dilakukan oleh Bank Mestika terkait dengan BMPK. by Bank Mestika related to LLL.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PENGHIMPUNAN DANA
Fund Raising
Penghimpunan dana merupakan salah satu produk Fund raising is one of the banking products that aims
perbankan yang bertujuan untuk mengumpulkan dana to collect public funds stored in the form of savings,
masyarakat yang disimpan dalam bentuk tabungan, giro current accounts and deposits. To attract people to
dan deposito. Untuk menarik minat masyarakat agar save their money, banks provide attractive programs or
menyimpan uangnya, perbankan memberikan program products that are in accordance with the wishes of the
atau produk menarik yang sesuai dengan keinginan community.
masyarakat.
Produk yang ditawarkan Bank Mestika dalam kegiatan Products offered by Bank Mestika in fund raising
penghimpunan dana pihak ketiga antara lain: activities of third party include:
1. Produk Giro 1. Giro Products
• Giro Rupiah • Rupiah Giro
• Giro Valuta Asing (mata uang USD dan SGD) • Foreign Currency Giro (USD and SGD currency)
2. Produk Tabungan 2. Savings Products
• Tabungan Mestika • Mestika Savings
• Tabungan Setia • Setia Savings
• Tabanas Mestika • Tabanas Mestika
• Tabungan Kesra • Kesra Savings
• Tabunganku • My savings
• Tabungan Mestika Batik • Mestika Batik Savings
• Tabungan Mestika Dollar • Mestika Dollar Savings
• Tabungan Simpanan Pelajar • Student Savings Savings
3. Produk Deposito 3. Deposit Products
• Deposito Rupiah • Rupiah deposits
• Deposito Valas (mata uang USD dan SGD) • Forex deposits (USD and SGD currency)
Pencapaian Dana Pihak Ketiga Bank Mestika pada The achievement of Bank Mestika’s Third Party Funds
tahun 2023 mengalami penurunan sebesar 0,74% in 2023 decreased by 0.74% or IDR 10,849,797 trillion
atau sebesar IDR 10.849.797 triliun dibanding pada compared to the achievement in December 2022 of IDR
pencapaian desember 2022 sebesar IDR 10.931.452 10,931,452 trillion.
triliun.
Sepanjang tahun 2023, suku bunga dana masih cukup Throughout 2023, interest rates are still quite high and
tinggi serta persaingan sesama bank dalam memberikan competition between banks in providing competitive
suku bunga kompetitif untuk menarik dana masyarakat. interest rates to attract public funds.
Dalam Rupiah | In IDR
Produk | Product 2023 2022
Giro 1.322.633 1.054.929
Tabungan 3.711.844 3.854.514
Deposito 5.815.320 6.022.008
Tingkat suku bunga penghimpunan dana Interest rates for raising funds and
dan penyediaan dana providing funds
Tingkat suku bunga kredit rata-rata per tahun diberikan The average annual lending interest rate is 9.03%.
sebesar 9,03 %.
Sedangkan dari sisi penghimpunan dana, suku bunga Meanwhile, in terms of fund raising, the average interest
rata-rata di tahun 2023, diberikan sebesar 0,54% rate in 2023 is 0.54% for current account interest,
untuk bunga Giro, 0,75% untuk bunga Tabungan, dan 0,75% for savings interest, and 3.65% for deposit
3,65% untuk bunga Deposito. interest.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Bancassurance Bancassurance
Bancassurance adalah bentuk kerjasama bank dengan Bancassurance is a collaboration between banks
asuransi yang bertujuan untuk memberikan diversifikasi and insurance companies that aims to provide
produk kepada nasabah bank untuk memberikan product diversification to bank customers to provide
kenyamanan dalam memilih produk dan layanan jasa convenience in choosing financial products and services
keuangan yang dibutuhkan oleh nasabah. needed by customers.
Dalam hal kerjasama ini, bank berperan mitra In this collaboration, the bank plays the role of a
distribusi, hal-hal terkait produk asuransi merupakan distribution partner, matters related to insurance
tanggungjawab dari pihak asuransi itu sendiri. products are the responsibility of the insurance
company itself.
Kerjasama dengan pihak asuransi ini merupakan salah This cooperation with insurance is one of the bank’s
satu langkah bank dalam menghimpun fee based steps in collecting fee-based income.
income.
Sepanjang tahun 2023, Bank Mestika telah memiliki Throughout 2023, Bank Mestika already has insurance
produk asuransi products
Asuransi Jiwa (in-Branch) Life Insurance (in-Branch)
1. PT Asuransi Jiwa Generali Indonesia 1. PT Generali Life Insurance Indonesia
Bank telah bekerjasama dengan perusahaan The Bank has been working with this insurance
asuransi ini sejak tahun 2013 hingga saat ini. Dalam company since 2013 until now. This cooperation
kerjasama ini menawarkan 3 (tiga) produk asuransi offers 3 (three) insurance products, namely :
yakni :
iPro 100 (income Protection 100) adalah produk iPro 100 (income Protection 100) is a life insurance
asuransi jiwa yang memberikan perlindungan product that provides high protection up to 3 times
tinggi hingga 3 kali lipat uang pertanggungan of insured for the family financial security when the
untuk keamanan finansial keluarga saat nasabah customer faces the risk of life, death.
menghadapi risiko hidup meninggal dunia.
2. PT Great Eastern Life Indonesia 2. PT Great Eastern Life Indonesia
Kerjasama dengan perusahaan asuransi ini baru Cooperation with this insurance company began in
dimulai di tahun 2022. 2022.
Produk yang diluncurkan adalah Great Wealth The product launched is Great Wealth Assurance,
Assurance yang memberikan manfaat meninggal which provides death benefits, living benefits and
dunia, manfaat hidup dan manfaat akhir asuransi. final benefits.
3. PT Tokio Marine Life Indonesia 3. PT Tokio Marine Life Indonesia
Produk yang diluncurkan adalah Tokio Marine The product launched is Tokio Marine Legacy
Legacy Protection yang merupakan produk Protection which is an endowment product with a
endowment dengan masa pembayaran premi limited premium payment period, which provides
terbatas, yang menyediakan manfaat perlindungan life protection benefits, accidental death benefits
jiwa, manfaat meninggal dunia karena kecelakaan and also a savings element.
dan juga merupakan elemen tabungan.
Pada tahun 2023, terdapat beberapa asuransi yang In 2023, there were several insurers whose cooperation
dihentikan kerjasamanya, Perseroan melakukan was terminated, the Company conducted a review of
penelaahan dari minat pasar akan kebutuhan produk market interest in insurance product needs. Fee-based
asuransi. Fee based income yang didapat Perseroan income earned by the Company amounted to IDR 694
sebesar IDR 694 juta. million.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Asuransi Jiwa Kredit Credit Life Insurance
Produk Asuransi Jiwa Kredit ini adalah bentuk mitigasi This Credit Life Insurance product is a form of credit
risiko kredit oleh Perseroan yang melindungi debitur dan risk mitigation by the Company that protects debtors
Perseroan dari kondisi yang tidak diinginkan. Hingga and the Company from unwanted conditions. To date,
saat ini, Perseroan telah melakukan kerjasama dengan the Company has cooperated with 4 (four) insurance
4 (empat) perusahaan asuransi yakni: companies, namely:
a. PT Asuransi Allianz Indonesia dengan produk Smart a. PT Asuransi Allianz Indonesia with Smart Protection
Protection KPR dan Smart Protection KPR and Smart Protection products
b. PT Ciputra Life dengan produknya yang bernama b. PT Ciputra Life with its product called Citra Jiwa
Citra Jiwa Proteksi Kredit Ultima. Ciputra Life Proteksi Kredit Ultima. Ciputra Life guarantees
menjamin perlindungan kepada debitur pemilik protection to debtors who own mortgage credit
rekening kredit KPR. accounts.
c. PT FWD Insurance Indonesia dengan produk FWD c. PT FWD Insurance Indonesia with its product FWD
Living Protection Living Protection
Pada tahun 2023, Asuransi Jiwa Kredit menyumbang In 2023, Credit Life Insurance contributed Rp 2.6 billion
pertumbuhan fee based income Perseroan sebesar Rp to the Company’s fee-based income growth.
2,6 miliar.
Asuransi Umum General insurance
Produk asuransi umum ini bertujuan untuk melindungi This general insurance product aims to protect assets
aset yang dijadikan jaminan untuk mendapatkan kredit that are used as collateral to obtain working capital
modal kerja. Saat ini, Perseroan telah bekerjasama loans. Currently, the Company has collaborated with:
dengan :
1. PT. Asuransi Umum Mega dengan produk 1. Mega General Insurance with Motor Vehicle
perlindungan Kendaraan Bermotor, asuransi protection products, fire insurance, heavy
kebakaran, asuransi alat berat, asuransi properti all equipment insurance, all risk property insurance;
risk;
2. PT Asuransi Bintang Tbk dengan produk asuransi 2. PT Asuransi Bintang Tbk with fire insurance and all
kebakaran dan asuransi properti all risk; risk property insurance products;
3. PT Avrist Generali Insurance dengan produk 3. PT Avrist Generali Insurance with motor vehicle
asuransi kendaraan bermotor; insurance products;
4. PT Asuransi Wahana Tata dengan produk asuransi 4. PT Asuransi Wahana Tata with fire, PAR, motor
kebakaran, PAR, Kendaraan bermotor dan alat vehicle and heavy equipment insurance products.
berat.
Pada tahun 2023, Asuransi Umum menyumbang In 2023, General Insurance contributed IDR 934 million
pertumbuhan fee based income Perseroan sebesar IDR to the Company’s fee-based income growth.
934 juta.
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KINERJA KEUANGAN KOMPREHENSIF
Comprehensive Financial Performance
Aset Asset
Pada tahun 2023, aset Perseroan turun 3% In 2023, the Company’s assets decreased by 3%
dibandingkan dengan tahun sebelumnya. compared to the previous year.
Faktor yang mempengaruhi pertumbuhan aset adalah Factors affecting asset growth were Third Party Funds,
Dana Pihak Ketiga, kredit, cadangan risiko kredit, dan loans, credit risk reserves, and liquidity.
likuiditas.
Walau Dana Pihak Ketiga Perseroan bergerak stagnan, While the Company’s Third Party Funds were stagnant,
penyaluran kredit tumbuh sebesar 6,3%. lending grew by 6.3%.
dalam jutaan rupiah | in million IDR
Keterangan | Description 2023 2022 2021
Kas | Cash 165.845 217.029 180.211
Giro pada Bank Indonesia | Current account with
154.656 1.026.268 684.803
Bank Indonesia
Giro pada Bank Lain | Current Account with other
35.641 44.034 43.887
bank
Penempatan pada Bank Indonesia | Placements with
629.908 55.493 50.992
Bank Indonesia
Penempatan pada Bank lain | Placements with other
170.000 0 0
banks
Surat Berharga | Securities 4.238.050 5.176.764 6.433.708
Surat berharga repo | Acceptance Bill 0 648.669 111.125
Tagihan Akseptasi | Credit given 82.443 46.240 14.054
Kredit yang diberikan | Fixed assets & inventory 9.393.465 8.836.487 7.948.979
Cadangan kerugian penurunan nilai | Intangible
(153.279) (157.318) (154.787)
assets
Aset tetap & Inventaris | Assets taken over 563.291 524.057 491.249
Aset tidak berwujud | Other assets 16.479 10.485 5.617
Aset diambil alih | Cash 33 33 33
Aset lain-lain | Current account with Bank Indonesia 129.071 155.750 173.281
Jumlah | Amount 16.054.824 16.583.991 15.983.152
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Liabilitas (liabilitas jangka pendek, jangka Liabilities (short-term, long-term, and total
panjang dan total liabilitas) liabilities)
Pada tahun 2023, Liabilitas Perseroan turun sebesar In 2023, the Company’s liabilities decreased by 7%. In
7%. Tahun 2023 tidak terdapat realisasi dari surat 2023, there was no realization of repo securities and
berharga repo dan terdapat peningkatan angka there was an increase in several factors presented in
dibeberapa faktor yang disajikan pada tabel dibawah ini. the table below.
dalam jutaan rupiah | in million IDR
Keterangan | Description 2023 2022 2021
Liabilitas segera | Immediate Liability 12.282 11.180 11.003
Utang Pajak | Tax Debt 22.000 19.703 22.668
Simpanan | Savings 10.849.797 10.931.452 11.171.474
Simpanan dari Bank Lain | Deposit from other banks 13.415 109.117 176.054
Surat berharga repo | Acceptance Liabilities 0 638.416 109.548
Liabilitas Akseptasi | Loan Received 82.443 46.240 14.054
Pinjaman Diterima | Employee benefit liability 0 0 0
Liabilitas Imbalan kerja | Other liabilities 90.732 76.120 89.224
Liabilitas lain-lain | Immediate Liability 80.501 199.465 99.307
Jumlah | Amount 11.151.170 12.031.693 11.693.332
Ekuitas Equity
Ekuitas Perseroan di tahun 2023 tumbuh 7% dengan The Company’s equity in 2023 grew 7% to a nominal
nominal IDR 4,9 triliun dibandingkan dengan tahun IDR 4.9 trillion compared to 2022.
2022.
Pertumbuhan ekuitas yang tumbuh secara stabil The steady growth of equity shows the stability and
menunjukkan stabilitas dan pertumbuhan perusahaan. growth of the company.
dalam jutaan rupiah | in million IDR
Keterangan | Description 2023 2022 2021
Modal saham-nilai nomina l Share capital - nominal
749.001 749.001 749.001
value
Keuntungan (kerugian) yang belum direalisasikan dari
efek tersedia untuk dijual | Unrealized gains (losses) 139.243 62.620 233.193
from securities available for sale
Keuntungan Revaluasi Aset Tetap | Benefits of Fixed
375.591 375.591 347.790
Asset Revaluation
Pengukuran kembali atas program imbalan pasti |
(4.318) 77 (20.037)
Remeasurement of defined benefit programs
Saldo laba | Retain earning 3.644.137 3.365.009 2.979.873
Jumlah | Amount 4.903.654 4.552.298 4.289.820
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Laba Komprehensif Comprehensive Income
Laba bersih Perseroan pada tahun 2023 menurun 20% The Company’s net profit in 2023 decreased by 20%
dengan capaian sebesar IDR 417 miliar dibanding tahun with an achievement of IDR 417 billion compared to the
sebelumnya. previous year.
Salah satu penyebab penurunan laba ini adalah One of the causes of this decline in profit is the decline
menurunnya pendapatan dari penyaluran dana, in revenue from the distribution of funds, increasing
meningkatnya biaya operasional, kenaikan suku bunga operational costs, the increase in lending rates, weak
pinjaman, lemahnya harga komoditas juga membuat commodity prices also made the Company’s revenue
pendapatan Perseroan menurun. decline.
dalam jutaan rupiah | in million IDR
Keterangan | Description 2023 2022 2021
Jumlah pendapatan bunga | Amount of interest
1.233.332 1.291.746 1.210.025
income
Beban bunga | Interest expense 296.342 297.053 295.051
Pendapatan bunga bersih | Net interest income 936.990 994.693 914.974
Pendapatan operasional lainnya | Other operating
118.551 123.155 162.710
income
Beban operasional lainnya | Other operating
521.395 448.976 414.004
expenses
Laba operasional | Operational profit 534.146 668.872 663.680
Laba sebelum pajak | Profit before tax 535.114 670.435 665.573
Laba bersih | Net profit 417.136 523.104 519.580
Laba bersih komprehensif | Comprehensive net
72.228 (122.659) (119.215)
income
Laba bersih per saham dasar | Basic earnings per
103,58 129,90 129.02
share
Jumlah | Amount 4.090.090.000 4.090.090.000 4.090.090.000
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Arus kas Cash flow
Kegiatan perekonomian tahun 2023 masih berada dalam Economic activity in 2023 is still in a challenging
kondisi penuh tantangan disebabkan oleh perlambatan condition due to the global economic slowdown and the
ekonomi global dan perekonomian domestika yang domestic economy affected by high inflation.
terdampak dari inflasi yang tinggi.
Suku bunga yang masih tinggi, persaingan antar High interest rates, competition among banks in
bank dalam menghimpun Dana Pihak Ketiga, serta raising Third Party Funds, and prudence in lending and
kehati-hatian dalam penyaluran kredit dan investasi investment led to a decline in the Company’s profits.
menyebabkan penurunan laba Perseroan. Kas setara Year-end cash equivalents closed at IDR 1.1 trillion, a
kas akhir tahun ditutup sebesar IDR 1,1 triliun mengalami 13% decrease compared to last year.
penurunan 13% dibanding tahun 2022 yang lalu.
dalam jutaan rupiah | in million IDR
Keterangan | Description 2023 2022 2021
Arus kas neto dari aktivitas operasi | Net cash flow
(388.912) (472.447) 1.212.894
from operating activities
Arus kas neto dari aktivitas investasi | Net cash flow
978.646 985.647 (809.570)
from investment activities
Arus kas neto dari aktivitas pendanaan | Net cash
(776.424) (130.269) (117.882)
flow from financing activities
Peningkatan (penurunan) neto kas dan setara kas |
(186.690) 382.931 285.442
Net increase (decrease) in cash and cash equivalents
Dampak perubahan selisih kurs valuta asing terhadap
kas dan setara kas | Impact of changes in the
0 0 0
difference in foreign exchange rates toward cash and
cash equivalents
Kas dan setara kas awal tahun | Cash and cash
1.342.832 959.900 674.458
equivalents at the beginning of the year
Kas dan setara kas akhir tahun | Cash and cash
1.156.142 1.342.831 959.900
equivalents at the beginning of the year
2023 Annual Report PT Bank Mestika Dharma Tbk 123
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KEMAMPUAN MEMBAYAR UTANG DAN TINGKAT
KOLEKTIBILITAS PIUTANG
Ability to pay debts and collectability of accounts receivable
Rasio kecukupan modal
Capital adequacy ratio
dalam jutaan rupiah | in million IDR
Keterangan | Description 2023 2022 2021
Modal | Capital :
Modal Inti | Core Capital 4.868.790 4.540.514 4.370.012
Modal Pelengkap | Complementary Capital 95.342 89.599 80.165
Jumlah | Amount 4.964.132 4.630.113 4.450.177
Aset tertimbang menurut risiko | Right–weighted assets :
Risiko kredit | Credit Risk 9.185.171 8.665.683 7.635.855
Risiko Pasar | Market Risk 20.148 26.744 18.812
Risiko operasional | Operational Risk 737.352 1.774.291 1.593.696
Jumlah | Amount 9.942.671 10.466.718 9.248.363
Rasio liabilitas modal minimum dengan memperhitungkan
Minimum capital liability ratio taking into account :
dalam jutaan rupiah | in million IDR
Rasio liabilitas modal minimum dengan memperhitungkan
2023 2022 2021
Minimum capital liability ratio taking into account :
Risiko kredit dan operasional | Credit risk and operational 50,03% 44,35 % 48,22 %
Risiko kredit, operasional dan pasar | Credit risk,
49,93% 44,24 % 48,12 %
operational and market
Rasio kredit bermasalah :
Non Performing Loan Ratio :
dalam jutaan rupiah | in million IDR
Keterangan | Description 2023 2022 2021
NPL Bruto 1,37% 1,26 % 1,18 %
NPL Nett 0,69% 0,54 % 0,34 %
Rasio Kualitas Aset Produktif 0,77% 0,66 % 0,56 %
dalam jutaan rupiah | in million IDR
Keterangan | Description 2023 2022 2021
Lancar | Current 8.993.916 8.584.234 7.730.615
Dalam perhatian khusus | Special mention 271.057 140.616 124.852
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Keterangan | Description 2023 2022 2021
Kurang Lancar | Substandard 33.124 40.410 13.442
Diragukan | Doubtful 25.963 20.991 8.165
Macet | Loss 69.404 50.235 71.905
Total Kredit | Total Credit 9.393.465 8.836.486 7.948.979
Penyaluran dana Perseroan pada tahun 2023 tumbuh The Company’s fund disbursement in 2023 grew by
6,3% atau sebesar IDR 9.393.465 dengan rasio NPL 6.3% or IDR 9,393,465 with a net NPL ratio of 0.69%,
nett diposisi 0,69%, masih jauh dari ambang batas still far from the threshold set by the regulator.
yang ditentukan oleh regulator.
Dalam kondisi dinamika perekonomian global dan In conditions of global and national economic dynamics
Nasional serta naiknya suku bunga perbankan, and rising bank interest rates, the Company’s distribution
penyaluran dana Perseroan tumbuh dengan melakukan of funds grows by reviewing the submissions that come
penelaahan terhadap pengajuan yang masuk kepada to the Company. This review is carried out to ensure
Perseroan. Penelaahan ini dilakukan untuk memastikan that the proposed funding needs are in accordance with
kebutuhan dana yang diajukan sesuai dengan the prospective customer’s / customer’s ability to pay.
kemampuan bayar calon nasabah / nasabah.
Sedangkan untuk nasabah eksisting yang mengalami As for existing customers who have difficulty in paying
kesulitan dalam membayar pinjamannya, Perseroan their loans, the Company applies communication
menerapkan komunikasi dan pendampingan kepada and assistance to customers who are experiencing
nasabah yang mengalami kesulitan agar kewajiban difficulties so that obligations to the Company can be
kepada Perseroan dapat berjalan dengan baik. managed properly.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
STRUKTUR MODAL, KEBIJAKAN DAN DASAR PENENTUAN KEBIJAKAN
Capital Structure, Policy And Basis for Determining Policy
Dalam menilai kecukupan permodalan, Bank Mestika In assessing capital adequacy, Bank Mestika uses 3
menggunakan 3 (tiga) pendekatan diantaranya: (three) approaches including:
1. Penilaian ATMR (Aktiva Tertimbang Menurut 1. Assessment of RWA (Risk Weighted Assets) for
Risiko) untuk Risiko Kredit, Risiko Pasar dan Risiko Credit Risk, Market Risk and Operational Risk
Operasional (Pilar 1 aturan Basel II Accord) yaitu (Pillar 1 of Basel II Accord rules) which is at least
minimal 8% dari ATMR; 8% of RWA;
2. Mengacu pada POJK No.11/POJK.03/2016 tentang 2. Referring to POJK No.11/POJK.03/2016
Kewajiban Penyediaan Modal Minimum Bank Umum concerning Commercial Bank Minimum Capital
(KPMM), Bank wajib menyediakan modal minimum Adequacy (CAR), the Bank is required to provide
sesuai profil risiko. Penyediaan modal minimum minimum capital according to risk profile. The
dihitung dengan menggunakan peringkat profil minimum capital requirement is calculated using
risiko sebagai berikut: the following risk profile rating:
PERINGKAT PROFIL RISIKO KPMM
8%
1 (Low)
2 (Low to Moderate) 9% - ≤ 10%
3 (Moderate) 10% - ≤ 11%
4 (Moderate to High) & 5 (High)
11% - ≤ 14%
3. Penilaian risiko pada pilar 2 aturan Basel II Accord 3. Risk assessment on pillar 2 of the Basel II Accord
untuk risiko konsentrasi kredit, IRRBB (Interest rules for credit concentration risk, IRRBB (Interest
Rate Risk on Banking Book), Risiko Likuiditas, Rate Risk on Banking Book), Liquidity Risk,
Risiko Hukum, Risiko Reputasi, Risiko Stratejik, dan Legal Risk, Reputation Risk, Strategic Risk, and
Risiko Kepatuhan. Compliance Risk.
Bank memiliki komitmen yang kuat untuk menjaga The Bank has a strong commitment to maintain the
komposisi struktur modal sesuai dengan ketentuan yang composition of the capital structure in accordance
diatur oleh Otoritas Jasa Keuangan dalam Peraturan with the provisions regulated by the Financial Services
Otoritas Jasa Keuangan No.11/ POJK. 03/ 2016 tanggal Authority in Financial Services Authority Regulation
2 Februari 2016 dan Peraturan Otoritas Jasa Keuangan No.11/POJK. 03/2016 dated February 2, 2016 and
No.34/ POJK.03/ 2016 tanggal 26 September 2016 Financial Services Authority Regulation No.34/
tentang Kewajiban Penyediaan Modal Minimum Bank POJK.03/2016 dated September 26, 2016 concerning
Umum, disebutkan bahwa Bank dengan profil risiko the Minimum Capital Adequacy Requirement of
peringkat 2 (dua) “Low to Moderate” wajib memiliki CAR Commercial Banks, stating that Banks with a risk profile
sebesar 9% sampai dengan kurang dari 10%. rating of 2 (two) “Low to Moderate” must have a CAR of
9% to less than 10%.
Bank Mestika memastikan posisi permodalan pada Bank Mestika ensures that its capital position is at
tingkat yang memadai guna mendukung pengembangan an adequate level to support the Bank’s sustainable
bisnis Bank secara berkesinambungan. Kecukupan business development. The Bank’s capital adequacy
modal Bank dihitung melalui rasio Capital Adequancy is calculated through Capital Adequancy Ratio (CAR).
Ratio (CAR). Pada periode tahun 2023 Bank Mestika In the period of 2023 Bank Mestika has an adequate
memiliki tingkat permodalan yang memadai dengan capital level with a CAR ratio of 49.93%, which is above
rasio CAR sebesar 49,93%, berada diatas ketentuan the minimum requirement according to the risk profile.
minimum sesuai profil risiko.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Struktur Permodalan Capital Structure
Struktur permodalan Bank Mestika terdiri dari: Bank Mestika’s capital structure consists of:
Total modal Bank tercatat sebesar Rp.4.964.132,- The Bank’s total capital was recorded at Rp.4,964,132,-
(dalam jutaan), untuk periode Desember 2023. Sesuai (in millions), for the period of December 2023. In
Peraturan Otoritas Jasa Keuangan No.11/POJK.03/2016 accordance with the Financial Services Authority
tentang Kewajiban Penyediaan Modal Minimum Bank Regulation No.11/POJK.03/2016 on the Minimum
Umum, modal Bank terdiri atas: Capital Adequacy of Commercial Banks, the Bank’s
capital consists of:
1) Modal inti (tier 1),sebesar Rp.4.868.790,- (dalam 1) Core capital (tier 1), amounting to Rp.4,868,790,-
jutaan), dengan persentase sebesar 98,08% dari (in millions), with a percentage of 98.08% of total
total modal.Modal inti (tier 1) terdiri dari: capital.Core capital (tier 1) consists of:
a. Modal inti utama sebesar Rp.4.868.790,- a. Main core capital amounted to Rp.4,868,790
(dalam jutaan), dengan persentase sebesar (in millions), with a percentage of 100% of
100% dari total modal inti (tier 1).Modal inti total core capital (tier 1).Main core capital is
utama bersumber dari: sourced from:
i. Modal disetor sebesar Rp.749.001,- (dalam i. Paid-up capital amounted to Rp.749,001,-
jutaan), dengan persentase sebesar (in millions), with a percentage of 15.38%
15,38% dari total modal inti utama; of the total main core capital;
ii. Cadangan tambahan modal (other ii. Other disclosed reserves amounted
disclosed reserves) sebesar to Rp.4,136,268,- (in millions), with a
Rp.4.136.268,- (dalam jutaan), dengan percentage of 84.95% of the total main
persentase 84,95% dari total modal inti core capital.
utama.
2) Modal Pelengkap (tier 2) sebesar Rp.95.342,- 2) Supplementary capital (tier 2) amounted to
(dalam jutaan), dengan persentase sebesar Rp.95,342,- (in millions), with a percentage of
1,92% dari total modal. Modal pelengkap (tier 2) 1.92% of total capital. Supplementary capital (tier
bersumber dari cadangan umum aset produktif. 2) is sourced from the general reserve of earning
assets.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tabel 1. Pengungkapan Kualitatif Struktur Permodalan :
Table 1. Qualitative Disclosure of Capital Structure :
31 Desember 2023 31 Desember 2022
December 31, 2023 December 31, 2022
Individual Konsolidasian Individual Konsolidasian
Individual Consolidation Individual Consolidation
I Modal Inti (Tier 1) | Core Capital (Tier 1) 4.868.790 4.868.790 4.540.514 4.540.514
1 Modal Inti Utama | Common Equity Tier 1 (CET 1) 4.868.790 4.868.790 4.540.514 4.540.514
Modal Disetor (setelah dikurangi Treasury Stock)
1.1 749.001 749.001 749.001 749.001
Paid-up Capital (after deducting Treasury Stock)
1.2 Cadangan Tambahan Modal | Additional Capital Reserves 4.136.268 4.136.268 3.803.220 3.803.220
1.2.1 Faktor Penambah | Enhancer Factor 4.158.971 4.158.971 3.803.220 3.803.220
Pendapatan komprehensif lainnya
1.2.1.1 514.834 514.834 438.211 438.211
Other comprehensive income
Selisih lebih penjabaran laporan
1.2.1.1.1 keuangan 0 0 0 0
Differences over financial statements
Potensi keuntungan dari peningkatan
nilai wajar aset keuangan yang diukur
pada nilai wajar melalui penghasilan
komprehensif lain
1.2.1.1.2 139.243 139.243 62.620 62.620
Potential gains from an increase
in the fair value of financial assets
measured at fair value through other
comprehensive income
Saldo surplus revaluasi aset tetap
1.2.1.1.3 375.591 375.591 375.591 375.591
Fixed asset revaluation surplus balance
Cadangan tambahan modal lainnya
1.2.1.2 3.644.137 3.644.137 3.365.009 3.365.009
Other disclosed reserves
1.2.1.2.1 Agio 0 0 0 0
1.2.1.2.2 Cadangan umum | General backup 163.604 163.604 163.604 163.604
Laba tahun-tahun lalu
1.2.1.2.3 3.063.397 3.063.397 2.678.301 2.678.301
Profit of the past years
Laba tahun berjalan | Current year
1.2.1.2.4 417.136 417.136 523.104 523.104
profit
Dana setoran modal
1.2.1.2.5 0 0 0 0
Capital deposit funds
1.2.1.2.6 Lainnya | Others 0 0 0 0
1.2.2 Faktor Pengurang | Mitigating Factors (22.703) (22.703) 0 0
Pendapatan komprehensif lainnya
1.2.2.1 0 0 0 0
Other comprehensive income
Selisih kurang penjabaran laporan
keuangan
1.2.2.1.1 0 0 0 0
ferences in the lack of elaboration of
financial statements
Potensi kerugian dari penurunan nilai
wajar aset keuangan yang diukur
pada nilai wajar melalui penghasilan
komprehensif lain
1.2.2.1.2 0 0 0 0
Potential losses from a decrease
in the fair value of financial assets
measured at fair value through other
comprehensive income
Cadangan tambahan modal lainnya
1.2.2.2 (22.703) (22.703) 0 0
Other disclosed reserves
1.2.2.2.1 Disagio 0 0 0 0
Rugi tahun-tahun lalu
1.2.2.2.2 0 0 0 0
Losses in the past years
Rugi tahun berjalan
1.2.2.2.3 0 0 0 0
Loss for the current year
Selisih kurang antara Penyisihan
Penilaian
1.2.2.2.4 (22.670) (22.670) 0 0
Less difference between Assessment
Allowances
Selisih kurang jumlah penyesuaian nilai
wajar dari instrumen keuangan dalam
Trading Book
1.2.2.2.5 0 0 0 0
Difference in the amount of adjustment
of fair value of financial instruments in
the Trading Book
1.2.2.2.6 PPKA non produktif (33) (33) 0 0
1.2.2.2.7 Lainnya | Others 0 0 0 0
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
31 Desember 2023 31 Desember 2022
December 31, 2023 December 31, 2022
Individual Konsolidasian Individual Konsolidasian
Individual Consolidation Individual Consolidation
Kepentingan Non Pengendali yang dapat diperhitungkan
1.3 0 0 0 0
Non-Controlling Interests that can be taken into account
Faktor Pengurang Modal Inti Utama
1.4 16.479 16.479 11.707 11.707
Main Core Capital Reduction Factors
1.4.1 Pajak tangguhan | Deferred tax 0 0 1.222 1.222
1.4.2 Goodwill 0 0 0 0
1.4.3 Aset tidak berwujud | Intangible Assets 16.479 16.479 10.485 10.485
Penyertaan yang diperhitungkan sebagai faktor
pengurang
1.4.4 0 0 0 0
Participation that is taken into account as a mitigating
factor
Kekurangan modal pada perusahaan anak asuransi
1.4.5 0 0 0 0
Lack of capital in insurance subsidiaries
1.4.6 Eksposur sekuritisasi | Securitization exposure 0 0 0 0
Faktor Pengurang modal inti lainnya
1.4.7 0 0 0 0
Other core capital reduction factors
Penempatan dana pada instrumen AT 1 dan/
atau Tier 2 pada bank lain
1.4.7.1 0 0 0 0
Placement of funds on AT 1 and/or Tier 2
instruments at other banks
Kepemilikan silang pada entitas lain yang
diperoleh berdasarkan peralihan karena hukum,
1.4.7.2 hibah, atau hibah wasiat 0 0 0 0
Cross-ownership of other entities obtained by
transfer by law, grant, or will grant
2 Modal Inti Tambahan | Additional Tier 1 (AT 1) 0 0 0 0
Instrumen yang memenuhi persyaratan AT-1
2.1 0 0 0
Instruments that meet AT-1 requirements
2.2 Agio / Disagio 0 0 0 0
Faktor Pengurang Modal Inti Tambahan
2.3 0 0 0 0
Faktor Pengurang Modal Inti Tambahan
Penempatan dana pada instrumen AT 1 dan/atau Tier
2 pada bank lain
2.3.1 0 0 0 0
Placement of funds on AT 1 and/or Tier 2
instruments at other banks
Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau
2.3.2 hibah wasiat 0 0 0 0
Cross-ownership of other entities obtained by
transfer by law, grant, or will grant
II Modal Pelengkap (Tier 2) | Supplemental Capital (Tier 2) 95.342 95.342 89.599 89.599
Instrumen modal dalam bentuk saham atau lainnya yang memenuhi
1 persyaratan Tier 2 0 0 0 0
Capital instruments in the form of shares or other eligible Tier 2
2 Agio/Disagio 0 0 0 0
Cadangan umum PPKA atas aset produktif yang wajib dihitung
(paling tinggi 1,25% ATMR Risiko Kredit)
3 95.342 95.342 89.599 89.599
PPKAs general reserves on productive assets to be calculated
(maximum 1.25% of Credit Risk RWA)
Faktor Pengurang Modal Pelengkap
4 0 0 0 0
Complementary Capital Reduction Factors
4.1 Sinking Fund 0 0 0 0
Penempatan Dana pada instrumen Tier 2 pada bank lain
4.2 0 0 0 0
Placement of Funds on Tier 2 instruments at other banks
Kepemilikan silang pada entitas lain yang diperoleh
berdasarkan peralihan karena hukum, hibah, atau hibah
4.3 wasiat 0 0 0 0
Cross-ownership of other entities obtained by transfer by
law, grant, or will grant
Faktor Pengurang Modal Berupa Eksposur yang Menimbulkan
Risiko Kredit Akibat Kegagalan
III 0 0 0 0
Capital Reduction Factors In The Form of Exposures That Pose Credit
Risk Due to Failure
Faktor Pengurang Modal Berupa Eksposur di Perusahaan Anak
yang Melakukan Kegiatan Usaha
IV 0 0 0 0
Capital Reduction Factors in the Form of Exposure in Subsidiaries
Conducting Business Activities
TOTAL MODAL | TOTAL CORE 4.964.132 4.964.132 4.630.113 4.630.113
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
31 Desember 2023 31 Desember 2022
December 31, 2023 December 31, 2022
Individual Konsolidasi Individual Konsolidasi
Individual Consolidation Individual Consolidation
ASET TERTIMBANG MENURUT RISIKO
(dalam jutaan rupiah)
RISK-WEIGHTED ASSETS (in million IDR)
ATMR Risiko Kredit
9.185.171 9.185.171 8.665.683 8.665.683
Credit Risk RWA
ATMR Risiko Pasar
20.148 20.148 26.744 26.744
Market Risk RWA
ATMR Risiko Operasional
737.352 737.352 1.774.291 1.774.291
Operational Risk RWA
TOTAL ATMR
9.942.671 9.942.671 10.466.718 10.466.718
RWA TOTAL
RASIO KPMM SESUAI PROFIL RISIKO (%)
9,19 9,19 9,33 9,33
KPMM RATIO ACCORDING TO RISK PROFILE (%)
ALOKASI PEMENUHAN KPMM
9,19 9,19 9,33 9,33
KPMM FULFILLMENT ALLOCATION
Dari | From CET 1 (%) 8,23 8,23 8,47 8,47
Dari | From AT 1 (%) 0 0 0 0
Dari | From Tier 2 (%) 0,96 0,96 0,86 0,86
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
31 Desember 2023 31 Desember 2022
December 31, 2023 December 31, 2022
Individual Konsolidasi Individual Konsolidasi
Individual Consolidation Individual Consolidation
RASIO KPMM
KPMM RATIO
Dari | From CET 1 (%) 48,97 48,97 43,38 43,38
Dari | From AT 1 (%) 48,97 48,97 43,38 43,38
Dari | From Tier 2 (%) 0,96 0,96 0,86 0,86
RASIO TOTAL
49,93 49,93 44,24 44,24
RATIO TOTAL
CET 1 UNTUK BUFFER (%)
40,74 40,74 34,91 34,91
CET 1 FOR BUFFER (%)
PERSENTASE BUFFER YANG WAJIB
DIPENUHI OLEH BANK (%)
0 0 0 0
PERCENTAGE OF BUFFERS THAT MUST
BE MET BY BANKS (%)
Countercyclical Buffer (%) 0 0 0 0
Capital Surcharge untuk Bank Sistemik (%) 0 0 0 0
Capital Conservation Buffer (%) 0 0 0 0
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BAHASAN MENGENAI IKATAN MATERIAL INVESTASI BARANG MODAL
& INVESTASI BARANG MODAL YANG DIREALISASIKAN DALAM TAHUN
BUKU TERAKHIR
Discussion On Capital Goods Investment Bond & Investment of Capital Goods Which
Realized In The Last Book Year
Sepanjang tahun 2023, Perseroan tidak memiliki ikatan Throughout 2023, the Company has no material ties to
material investasi barang modal. capital goods investment.
Investasi yang dilakukan Perseroan berkaitan dengan Investment made by the Company is related to increasing
peningkatan kegiatan bisnis, antara lain pengembangan business activities, including the development of
infrastruktur teknologi informasi, bangunan maupun information technology infrastructure, buildings and
investaris kantor dengan realisasi sebesar 578 miliar office investment with a realization of 578 billion rupiah.
rupiah.
INFORMASI/FAKTA MATERIAL SETELAH TANGGAL LAPORAN AKUNTAN
Information / Material Facts after the Accountant’s Report Date
Tidak ada informasi/fakta material yang terjadi setelah There is no material information / facts that occurred
tanggal laporan akuntan publik. after the date of the public accountant’s report.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
PROSPEK USAHA EMITEN DENGAN KONDISI EKONOMI SECARA
UMUM, DAN PASAR INTERNASIONAL.
Business Prospects of Emiten with General Economic Conditions, and
International Markets.
Permodalan sektor jasa keuangan tetap solid The capitalization of the financial services sector
menghadapi berbagai resiko ditengah perlambatan remains solid in the face of various risks amid the
ekonomi global. Disisi lain, ekspektasi penurunan global economic slowdown. On the other hand, the
tingkat suku bunga acuan di negara maju dinilai akan expectation of a reduction in benchmark interest rates
membuka ruang bagi masuknya aliran modal ke negara in developed countries is considered to open space for
berkembang. capital inflows to developing countries.
Dana Moneter International Fund (IMF) memproyeksikan The International Monetary Fund (IMF) projects global
pertumbuhan ekonomi global 2024 mencapai 2,9 persen economic growth in 2024 to reach 2.9 percent or lower
atau lebih rendah ketimbang tahun sebelumnya yang than the previous year’s 3 percent. The Organization
sebesar 3 persen. Adapun Organisasi untuk Kerjasama for Economic Cooperation and Development (OECD)
dan Pembagunan Ekonomi (OECD) memperkirakan estimates global economic growth in 2024 at 2.7
pertumbuhan ekonomi global pada 2024 sebesar 2,7 percent, slowing down compared to 2023 at 2.9
persen atau melambat dibandingkan dengan 2023 percent.
sebesar 2,9 persen.
Kendati ketidakpastian ekonomi diperkirakan akan While economic uncertainty is expected to persist,
masih berlanjut, perlambatan pertumbuhann ekonomi slowing economic growth has pushed inflation down
telah mendorong inflasi turun medekati target inflasi closer to the inflation target, giving the central bank
sehingga bank sentral memiliki ruang yang lebih room to be more accommodative. The Fed has signaled
akomodatif. Bank Sentral Amerika Serikat (The Fed) a 75 basis points (bps) benchmark interest rate level by
mengisyaratkan Tingkat suku bunga acuan sebesar 75 2024.
basis poin (bps) pada 2024.
Secara umum sentiment di pasar keuangan global In general, sentiment in global financial markets tends
cenderung positif didukung oleh ekspektasi penurunan to be positive, supported by expectations of a reduction
suku bunga acuan (Fed funds rate /FFR) dan narasi soft- in the benchmark interest rate (Fed funds rate / FFR)
landing di AS sehingga mendorong kembalinya aliran and a soft-landing narrative in the US, encouraging the
dana masuk ke emerging markets (negara berkembang) return of fund inflows to emerging markets (developing
serta penguatan pasar keuangan global, termasuk pasar countries) and strengthening global financial markets,
keuangan di Indonesia. Volatilitas baik di pasar saham, including financial markets in Indonesia. Volatility in the
surat utang, maupun nilai tukar juga menurun. stock market, debt securities, and exchange rates also
declined.
Pemerintah Indonesia juga sangat optimis terhadap The Indonesian government is also very optimistic
pertumbuhan perekonomian Indonesia di tahun that Indonesia’s economic growth in 2024 will be
2024 akan lebih baik. Pemerintah telah menyiapkan better. The government has prepared a grand strategy
strategi besar guna memastikan ketahanan ekonomi to ensure national economic resilience such as
nasional seperti merevitasasi mesin konvensional revitalizing conventional engines such as productivity,
seperti produktivitas, daya saing hingga infrastruktur. competitiveness and infrastructure. The government
Pemerintah juga ingin membangun mesin pertumbuhan also wants to build new economic growth engines
ekonomi baru mulai dari industrialisasi, digitalisasi, ranging from industrialization, digitalization, to
hingga transisi energi terbarukan. Selain itu, strategi renewable energy transition. In addition, strategies to
penguatan ketahanan sosial dan pemberdayaan juga strengthen social resilience and empowerment have
telah disusun untuk menjaga daya beli masyarakat also been prepared to maintain the purchasing power
miskin dan rentan, pembiayaan mikro dan padat karya of the poor and vulnerable, microfinance and cash-
tunai. intensive labor.
Atas dasar hal tersebut, Pemerintah optimis On this basis, the Government is optimistic that the
perekonomian indonesia dapat tumbuh di angka 5,2 Indonesian economy can grow at 5.2 percent.
persen.
Berkaca dari hal diatas, Perseroan tetap optimis Reflecting on the above, the Company remains optimistic
mengembangkan bisnis namun dengan tetap about developing its business but still prioritizes the
mengutamakan prinsip kehati-hatian dan waspada principle of prudence and vigilance in carrying out its
dalam menjalankan kegiatan bisnisnya. business activities.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PERBANDINGAN ANTARA PROYEKSI PADA AWAL
TAHUN BUKU DENGAN PENCAPAIAN BISNIS
Comparison Between Projections In The Beginning Of The Book
Year With Business Achievements
Target 2023 Realisasi 2023
No Uraian | Description
2023 Target 2023 Realization
Laba/rugi | Profit/loss
1 Pendapatan Bunga Bersih | Net interest income 1.010.836 936.990
Pendapatan operasional selain bunga | Operating
2 127.708 118.551
income except interest
3 Laba Operasional | Operational profit 570.860 534.146
4 Laba bersih | Net profit 446.416 417.136
Neraca | Balance sheet
5 Aset | Asset 17.001.975 16.054.824
6 Kredit yang Diberikan | Given loan 10.238.877 9.393.465
7 Dana Pihak Ketiga | Third Fund Parties 11.241.952 10.849.797
Struktur modal | Core Structure
8 Modal inti (tier 1) Main core 5.190.164 4.868.790
9 Modal pelengkap (tier 2) | Complementary core 101.444 95.342
Total modal | Total Core 5.291.608 4.964.132
10 Total ATMR 11.068.427 9.942.671
Perseroan menyusun Rencana Bisnis Bank 2023 The Company developed the Bank’s 2023 Business Plan
pada November 2022 dengan menggunakan indikator in November 2022 using the economic indicators at that
perekonomian saat itu. Namun, pada 2023 terdapat time. However, 2023 saw a global economic slowdown,
perlambatan perekonomian global, kenaikan suku rising interest rates and weakening commodity prices.
bunga dan pelemahan harga komoditas.
Dinamika perlambatan perekonomian ini disebabkan The dynamics of the economic slowdown were due to
inflasi yang tinggi menyebankan lemahnya daya beli. high inflation, which led to weak purchasing power. The
Peningkatan suku bunga yang tinggi menyebabkan high increase in interest rates caused many companies
banyak perusahan yang menahan investasi. Persaingan to hold back investment. Competition between banks in
antar bank dalam memberikan bunga menarik untuk providing attractive interest rates to attract Third Party
menjaring Dana Pihak Ketiga juga menjadi hal yang sulit Funds is also a difficult thing to do.
dilakukan.
Dalam realisasi 2023, kinerja Perseroan belum In the realization of 2023, the Company’s performance
mengalami peningkatan namun likuiditas dan kualitas has not improved but liquidity and credit quality are
kredit tetap terjaga dan rasio keuangan dijaga sehat dan maintained and financial ratios are maintained healthy
tidak melewati ambang batas yang ditentukan regulator. and not to exceed the threshold set by the regulator.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Realisasi 2023 Proyeksi 2024
No Uraian | Description
2023 Realization 2024 Projection
Laba/rugi | Profit/loss
1 Pendapatan Bunga Bersih | Net interest income 936.990 1.010.836
Pendapatan operasional selain bunga | Operating
2 118.551 127.708
income except interest
3 Laba Operasional | Operational profit 534.146 570.860
4 Laba bersih | Net profit 417.136 446.416
Neraca | Balance sheet
5 Aset | Asset 16.054.824 17.001.975
6 Kredit yang Diberikan | Given loan 9.393.465 10.238.877
7 Dana Pihak Ketiga | Third Fund Parties 10.849.797 11.241.952
Struktur modal | Core Structure
8 Modal inti (tier 1) Main core 4.868.790 5.190.164
9 Modal pelengkap (tier 2) | Complementary core 95.342 101.444
Total modal | Total Core 4.964.132 5.291.608
10 Total ATMR 9.942.671 11.068.427
Proyeksi bisnis 2024 disusun pada November 2023 The 2024 business projection was prepared in
dengan memakai indikator pada saat tersebut. November 2023 using the indicators at that time. When
Bila melihat hasil analisis / prediksi ekonomon dan looking at the results of the analysis / prediction of the
Kementerian Keuangan, Perekonomian Indonesia economist and the Ministry of Finance, the Indonesian
optimis tumbuh di level 5,2 persen pada tahun 2024. economy is optimistic that it will grow at a level of 5.2
Beberapa strategi telah disusun Pemerintah untuk percent in 2024. Several strategies have been prepared
menjaga daya beli dan perekonomian yang lebih baik. by the Government to maintain purchasing power and a
better economy.
Perseroan menyusun proyeksi bisnis dengan berpedoman The Company prepares business projections based on
pada rencana pertumbuhan Perbankan Nasional, the National Banking growth plan, regulatory targets
target regulator namun tetap mempertimbangkan but still considers the complexity and capability of the
kompleksitas dan kapabilitas bisnis Perseroan. Company’s business.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
ASPEK PEMASARAN BARANG DAN JASA
Marketing Aspects on Goods and Services
Melihat dinamika perkembangan global dan Indonesia Observing the dynamics of global development and
yan optimis namun tetap waspada, Bank memiliki target Indonesia, which is optimistic but still vigilant, the Bank
yang akan di capai di tahun 2024 mendatang dalam hal has targets that will be achieved in the coming 2024 in
strategi pemasaran adalah antara lain: terms of marketing strategies, among others:
1. Mengembangkan dan melanjutkan program digital 1. Develop and continue digital banking and mobile
banking dan mobile banking yang bertujuan banking programs that aim to provide services and
untuk memberikan pelayanan dan kemudahan ease of transactions to all customers;
bertransaksi kepada seluruh nasabah;
2. Mengembangkan Tabungan dan Deposito secara 2. Develop online savings and deposits;
online;
3. Mengembangkan QRIS Bank Mestika; 3. Develop Bank Mestika QRIS;
4. Mengembangkan Co-branding dan top up e-money. 4. Develop Co-branding and e-money top up;
5. Meningkatkan program pengembangan kompetensi 5. Improving marketing employee competency
karyawan marketing melalui Akademi Mestika yaitu development program through Akademi Mestika in
berupa training-training dan program motivasi; the form of trainings and motivational programs;
6. Menarik dana murah di pasaran dengan 6. Attract low cost funds in the market by increasing
meningkatkan program penarikan undian the “Gempita” lottery program;
“Gempita”;
7. Melanjutkan program tabungan Setia yaitu berupa 7. Continue the Setia savings program in the form of
tabungan berjangka; term savings;
8. Melanjutkan program tabungan Simpel bagi 8. Continue the Simpel savings program for schools
sekolah-sekolah dan Tabungan Mestika. and Tabungan Mestika.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
INFORMASI KELANGSUNGAN USAHA
Business Continuity Information
Adapun hal-hal yang berpotensi berpengaruh secara The things that have the potential to significantly affect
significant adalah sebagai berikut: are as follows:
- Perlambatan Ekonomi Global yang terutama dialami - Global Economic Slowdown which is mainly
oleh negara-negara Uni Eropa dan China. experienced by European Union countries and
China.
- Konflik Geopolitik yang masih akan berlanjut. - Geopolitical conflicts that will continue. War
Perang Rusia Ukrania, Israel dengan Hamas between Russia and Ukrania, Israel and Palestinian
Palestina. Hamas.
- Kontestasi Politik di 64 negara yang akan diikuti - Political contestation in 64 countries that will be
di 64 negara yang akan diikuti oleh hamper 50% followed by almost 50% of the world’s population.
penduduk dunia.
- Kenaikan konsumsi rumah tangga dan swasta - Increase in household and private consumption
Assessment management: Assessment management:
1. Bank Mestika akan TETAP meningkatkan 1. Bank Mestika will continue to increase its loan
penyaluran kreditnya tetapi dengan prinsip disbursement but with prudent principles by
kehati-hatian dengan menitikberatkan pada kredit emphasizing on investment and working capital
Investasi dan Kredit Modal Kerja kepada nasabah loans to selective customers.
secara selektif.
2. Meningkatkan dana pihak ketiga dengan 2. Increase third party funds by focusing on low cost
menitikberatkan kepada dana murah yaitu berupa funds in the form of Savings and Current Accounts
Tabungan dan Giro (CASA). (CASA).
3. Meningkatkan kredit konsumsi terutama Kredit 3. Increase consumption loans, especially home
Kepemilikan Rumah dan kredit Multiguna. ownership loans and multipurpose loans.
4. Peningkatan fee based dari operasional bank dan 4. Increase fee based from bank operations and sales
penjualan produk bancassurance. of bancassurance products.
Asumsi yang digunakan management: Assumptions used by management:
Berdasarkan Peraturan Otoritas Jasa Keuangan Nomor Based on Financial Services Authority Regulation
11/POJK.03/2020 tentang stimulus perekonomian Number 11/POJK.03/2020 concerning national
nasional sebagai kebijakan Countercyclical dampak economic stimulus as a Countercyclical policy impacted
penyebaran Covid 19 dimana bank dapat menerapkan by the spread of Covid 19 where banks can implement
kebijakan yang mendukung stimulus pertumbuhan policies that support economic growth stimulus for
ekonomi untuk debitur yang terkena dampak debtors affected by the spread of Covid-19 including
penyebaran Covid-19 termasuk debitur UMKM dengan MSME debtors while still paying attention to the
tetap memperhatikan prinsip kehati-hatian. prudential principles.
Konsumsi Rumah Tangga: Household Consumption:
Peningkatan daya beli masyarakat dengan adanya upaya An increase in people’s purchasing power with the
pemerintah menerapkan kebijakan Countercyclical. government’s efforts to implement Countercyclical
policies.
Investasi: Investment:
• Pembangunan Infrastruktur dasar dan proyek fisik • Basic infrastructure development and physical
oleh pemerintah yang masih tetap dilakukan. projects by the government are still being carried
out.
• Peningkatan penyaluran KMK (Kredit Modal Kerja) • Increased distribution of KMK (Working Capital
dan KI (Kredit Investasi). Credit) and KI (Investment Credit).
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
URAIAN DIVIDEN
Dividend Description
Berdasarkan hasil Rapat Umum Pemegang Saham Based on the results of the Annual General Meeting of
Tahunan tanggal 7 Juni 2023 yang tertuang dalam akta Shareholders dated June 7, 2023 as stated in Notarial
Notaris No. 51 tahun 2023 memutuskan bahwa : deed No. 51 of 2023 decided that:
“Lebih kurang sebesar Rp 138.007.647.776,-akan “Approximately Rp 138,007,647,776 will be used
digunakan untuk pembagian dividen kepada Pemegang for dividend distribution to Shareholders totaling
Saham sebanyak 4.027.068.800 lembar saham. 4,027,068,800 shares.
Total Pemegang Saham diatas telah dikurangi dengan The above total Shareholders have been reduced by
saham treasuri yang dimiliki Perseroan sebesar treasury shares held by the Company amounting to
63.021.200 lembar saham. Dengan demikian, 63,021,200 shares. Thus, the dividend distribution per
pembagian dividen untuk per lembar saham sebesar Rp share amounted to Rp 34.26.”
34,26”
Pembagian dividen ini telah dilakukan sesuai dengan This dividend distribution has been carried out in
regulasi yang berlaku, dengan perincian sebagai berikut : accordance with applicable regulations, with the
following details:
Tanggal Dividen
Tahun Tanggal
RUPS Recording per saham
No Buku Pembayaran Dividen
Date AMS Date Dividend
Fiscal Year Payment Date
per share
1 2022 7 Juni 2023 15 Mei 2023 7 Juli 2023 Rp 138.007.647.776 Rp 34,26
2 2021 24 Mei 2022 8 Juni 2022 23 Juni 2022 Rp 138.000.000.000 Rp 34,26
3 2020 3 Juni 2021 10 Mei 2021 4 Juli 2021 Rp 120.000.000.000 Rp 29,79
4 2019 18 Agustus 2020 0 0 0 0
5 2018 9 Mei 2019 0 0 0 0
REALISASI PENGGUNAAN DANA HASIL PENAWARAN UMUM
Realization of the use of Public Offering Funds
Penawaran umum Bank Mestika dilakukan dengan The public offering of Bank Mestika was conducted by
melepaskan saham ke publik sebanyak 430.000.000 releasing shares to the public of 430,000,000 (four
(empat ratus tiga puluh juta) saham biasa atas nama hundred thirty million) ordinary shares on behalf of PT
milik PT Mestika Benua Mas atau sekitar 10,51% Mestika Benua Mas or around 10.51% (ten point five
(sepuluh koma lima satu persen) dari modal yang one percent) of the issued and fully paid capital so
ditempatkan dan disetor penuh, sehingga seluruh dana that all proceeds received from the public offer by PT
hasil penawaran umum diterima oleh PT Mestika Benua Mestika Benua Mas as the founder and Bank Mestika
Mas selaku pendiri dan Bank Mestika sebagai entitas as a subsidiary do not receive the results of the public
anak tidak menerima hasil penawaran umum. offering.
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05 ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN Management Discussion Analysis Management Overview Corporate Governance Financial Report INFORMASI DAN FAKTA MATERIAL MENGENAI INVESTASI, EKSPANSI, DIVESTASI, PENGGABUNGAN/PELEBURAN USAHA, AKUISISI, RESTRUKTURISASI UTANG/MODAL TRANSAKSI AFILIASI, DAN TRANSAKSI YANG MENGANDUNG BENTURAN KEPENTINGAN. Information and Material Facts about Investment, Expansion, Divestment, Combination / Business Destruction, Acquisition, Debt / Capital Restructuring, Affiliate Transactions, and Transactions Containing Conflict of Interest Sepanjang tahun 2023, tidak terdapat informasi penting Throughout 2022, there was no important information menengai investasi, ekspansi, divestasi, penggabungan/ regarding investment, expansion, divestment, business peleburan usaha, akuisisi dan restrukturisasi utang/ merger / consolidation, debt / capital acquisition and modal, transaksi afiliasi dan transaksi yang mengandung restructuring, affiliate transactions and transactions benturan kepentingan. containing conflicts of interest. Begitu juga terkait transaksi dengan pihak terafiliasi Likewise, related transactions with affiliated parties only hanya mencakup penghimpunan dana dan pinjaman dan cover fund collection and loans and have been carried telah dilakukan sesuai dengan Peraturan Bank Indonesia out in accordance with Bank Indonesia Regulation No. No. 7/3/PBI/2005. Seluruh transaksi telah diaudit dan 7/3 / PBI / 2005. All transactions have been audited disajikan didalam Laporan Keuangan Audited Bank dan and presented in the Audited Bank Financial Report pada buku ini bab I: Profil Perusahaan. and in this book chapter I: Company Profile. 2023 Annual Report PT Bank Mestika Dharma Tbk 139
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PERUBAHAN KETENTUAN PERATURAN PERUNDANG-UNDANGAN
YANG BERPENGARUH SIGNIFIKAN TERHADAP EMITEN DAN
DAMPAKNYA TERHADAP LAPORAN KEUANGAN.
Changes of the Terms of Law Regulations that Significantly Affect the Emitment and Its
Impact on Financial Reports
Sepanjang tahun 2023, terdapat beberapa perubahan Throughout 2023, there were several regulatory
regulasi yang dikeluarkan oleh regulator. Sebagai bentuk changes issued by the regulator. As a form of compliance
penerapan kepatuhan akan penerapan tata kelola yang with the implementation of good governance, the
baik, Perseroan telah mempelajari dan melakukan Company has studied and implemented these changes
penerapan perubahan tersebut kedalam kegiatan bisnis into the Company’s business activities and operations.
dan operasional Perseroan. Beberapa perubahan yang Some of the changes that have a significant effect on
berpengaruh signifikan terhadap Perseroan adalah the Company are as follows:
sebagai berikut:
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
1 POJK Nomor 3 Tahun 2023 1. Kewajiban PUJK dalam penyusunan pedoman tertulis Bank telah
tanggal 24 Februari 2023 Literasi dan Inklusi Keuangan, pelaksanaan kegiatan mengimplementasikan
tentang Peningkatan Literasi untuk meningkatkan Literasi dan Inklusi Keuangan hal-hal yang diatur
dan Inklusi Keuangan di Sektor wajib dilakukan paling sedikit 1 (satu) kali dalam 1 (satu) oleh peraturan. Bank
Jasa Keuangan bagi Konsumen semester, pembatasan kerja sama paling banyak dengan telah memiliki pedoman
dan Masyarakat POJK ini 3 (tiga) PUJK lain dalam kegiatan Literasi Keuangan Literasi Keuangan dan
mulai berlaku pada tanggal 28 Bank sedang menyusun
Februari 2023 2. Penguatan pengawasan untuk pemenuhan aspek pedoman Inklusi Keuangan.
perlindungan konsumen dan masyarakat dengan Pelaksanaan Kegiatan untuk
POJK Nomor 3 Tahun 2023 penyampaian laporan rencana Literasi dan Inklusi meningkatkan Literasi dan
tanggal 24 Februari 2023 Keuangan sebagai program tahunan dan laporan Inklusi Keuangan tetap rutin
tentang Peningkatan Literasi realisasi Literasi dan Inklusi Keuangan bukan hanya dilakukan paling sedikit
dan Inklusi Keuangan di Sektor kepada Kepala Eksekutif Pengawasan Sektoral, tetapi secara semesteran sesuai
Jasa Keuangan bagi Konsumen juga kepada Kepala Eksekutif Pengawas Perilaku PUJK, dengan ketentuan.
dan Masyarakat POJK ini Edukasi, dan Pelindungan Konsumen
mulai berlaku pada tanggal 28 The bank has implemented
Februari 2023 1. The obligations of Financial Services Authority (PUJK) the matters regulated by
in preparing written guidelines for Financial Literacy and regulations. The Bank
Inclusion, the implementation of activities to enhance already has Financial
Financial Literacy and Inclusion must be conducted Literacy guidelines and the
at least once every semester, with a maximum limit of Bank is preparing Financial
collaboration with 3 other Financial Services Authorities Inclusion guidelines. The
in Financial Literacy activities. implementation of activities
to improve Financial Literacy
2. Strengthening supervision to fulfill aspects of consumer and Inclusion remains
and community protection by submitting a report on routinely carried out at
the Financial Literacy and Inclusion plan as an annual least on a semi-annual basis
program and a report on the realization of Financial in accordance with the
Literacy and Inclusion not only to the Chief Executive of provisions.
Sectoral Supervision, but also to the Chief Executive of
PUJK Behavior Supervisory, Education, and Consumer
Protection
140 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
2 POJK Nomor 8 Tahun 2023 1. PJK wajib menyampaikan dokumen penilaian risiko TPPU, Bank telah menyesuaikan
tanggal TPPT, dan/atau PPSPM terhadap Nasabah, negara atau Kebijakan dan Prosedur
14 Juni 2023 tentang area geografis, produk, jasa, transaksi atau jaringan Tertulis (KPT) Anti Pencucian
Penetapan Program Anti distribusi, yang disusun secara individual dengan Uang, Pencegahan
Pencucian Uang, mengacu pada penilaian risiko Indonesia terhadap TPPU, Pendanaan Terorisme, dan
Pencegahan Pendanaan TPPT, dan/atau PPSPM secara nasional dan secara Pencegahan Pendanaan
Terorisme, dan Pencegahan sektoral, pertama kalinya paling lama 12 (dua belas) Proliferasi Senjata Pemusnah
Pendanaan Proliferasi Senjata bulan sejak diberlakukannya POJK ini dan pengkinan Massal (APU, PPT, dan
Pemusnah Massal di Sektor atas dokumen penilaian risiko TPPU, TPPT, dan/atau PPPSPM) dan Bank akan
Jasa Keuangan POJK ini mulai PPSPM yang telah disusun secara individual disampaikan menyampaikan dokumen
berlaku pada tanggal 14 Juni setiap tahun paling lambat akhir bulan Juni penilaian risiko TPPU, TPPT,
2023 dan/atau PPSPM kepada
2. PJK wajib menyesuaikan penerapan program APU, OJK sesuai dengan batas
Financial Services Authority PPT, dan PPPSPM dengan memperhatikan risiko TPPU, waktu yang diatur dalam
Regulation Number 8 of TPPT, dan/atau PPSPM serta kegiatan, skala usaha, POJK Nomor 8 Tahun 2023.
2023 dated June 14, 2023 kompleksitas usaha, dan/atau karakteristik usaha PJK
concerning the Establishment dengan ketentuan POJK ini, paling lama 6 bulan terhitung Bank has adjusted its
of Anti Programs Laundering sejak POJK ini diundangkan Anti-Money Laundering,
Money, Prevention of Terrorism Countering the Financing of
Financing, and Prevention The 1. Financial institutions are required to submit documents Terrorism, and Countering
Financial Services Financing assessing the risks of ML (money laundering), TF the Proliferation of Weapons
for the Proliferation of (terrorist financing), and/or WMD (Weapons of Mass of Mass Destruction (AML,
Weapons of Mass Destruction Destruction) financing against customers, countries or CFT, and CWMD) Written
in the Financial Services Sector geographic areas, products, services, transactions, or Policies and Procedures
regulation will take effect on distribution networks. These assessments should be (WPP) in accordance with
June 14, 2023 conducted individually, referring to Indonesia's national Regulation No. 8 of 2023.
and sectoral risk assessments of ML, TF, and/or WMD The bank will submit risk
financing. The first submission must be made no later assessment documents
than 12 months after the effective date of this POJK related to money laundering,
(Regulation of the Financial Services Authority), and terrorism financing, and
subsequent updates to these assessments must be proliferation of weapons
submitted annually no later than the end of June. of mass destruction to the
Financial Services Authority
2. Financial institutions must adjust the implementation (OJK) within the specified
of their AML (anti-money laundering), CFT (Combating timeframe outlined in
the Financing of Terrorism), and CWMD (Countering Regulation No. 8 of 2023.
Weapons of Mass Destruction) programs, taking into
account the risks of ML, TF, and/or WMD financing,
as well as the activities, scale, complexity, and/or
characteristics of their operations. This adjustment must
be completed within 6 months from the date of issuance
of this POJK.
2023 Annual Report PT Bank Mestika Dharma Tbk 141
Page 142
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
3 POJK Nomor 9 Tahun 2023 1. Pihak berupa bank umum, emiten, dan perusahaan publik 1. Bank telah menunjuk
tanggal 11 Juli 2023 tentang wajib membatasi penggunaan jasa audit atas informasi KAP Leonard, Mulia dan
Penggunaan Jasa Akuntan keuangan historis tahunan dari AP yang sama untuk 7 Richard melalui RUPS
Publik dan Kantor Akuntan (tujuh) tahun kumulatif, diakumulasi sejak tahun buku tanggal 7 Juni 2023
Publik dalam Kegiatan Jasa 2017. Pihak hanya dapat menggunakan kembali jasa audit untuk melakukan audit
Keuangan. atas informasi keuangan historis tahunan dari AP yang atas informasi keuangan
sama, setelah melewati masa jeda sesuai dengan jenis historis tahunan untuk
POJK ini mulai berlaku pada peran AP dalam perikatan. Selain itu, pihak memastikan tahun buku yang berakhir
tanggal 11 Juli 2023 AP telah memenuhi pembatasan penggunaan jasa audit pada tanggal 31 Desember
SEOJK No.18/SEOJK.03/2023 dan masa jeda yang diatur dalam kode etik Asosiasi 2023. Untuk tahun buku
tanggal 6 November 2023 Profesi Akuntan Publik dan ketentuan peraturan 2017 - 2022, Bank tidak
tentang Tata Cara Penggunaan perundang-undangan mengenai praktik akuntan publik. menggunakan jasa audit
Jasa Akuntan Publik dan KAP Leonard Mulia dan
Kantor Akuntan Publik dalam 2. Pihak meminta KAP melakukan dan menyediakan hasil Richard.
Kegiatan Jasa Keuangan penilaian sendiri terhadap pemenuhan pembatasan
SEOJK ini mulai berlaku pada penggunaan jasa audit dan masa jeda disertai informasi 2. Bank akan meminta pihak
tanggal 6 November 2023 periode penugasan yang telah dijalani oleh AP dan KAP menyediakan hasil
pertimbangan yang menyebabkan KAP menyimpulkan penilaian sendiri jika
Regulation No. 9 of 2023, bahwa AP dan/atau personil KAP dimaksud memenuhi untuk tahun buku 2024
dated July 11, 2023, concerns pembatasan penggunaan jasa audit dan masa jeda masih menggunakan
the Use of Public Accountant Pelaksanaan audit atas informasi keuangan historis KAP yang sama dengan
Services and Public tahunan oleh AP dan/atau KAP wajib mencakup ruang mempertimbangkan hasil
Accountant Offices in Financial lingkup audit spesifik dalam perjanjian kerja antara Pihak evaluasi komite audit.
Services Activities. This dan KAP
regulation came into effect on 3. Pelaksanaan audit
July 11, 2023. 1. Entities such as commercial banks, issuers, and public informasi keuangan
companies are required to limit the use of audit services historis tahunan mencakup
Supplementary Regulation No. for historical annual financial information from the ruang lingkup yang
18/SEOJK.03/2023, dated same Public Accountant (PA) to 7 (seven) cumulative ditentukan dalam SEOJK
November 6, 2023, outlines years, accumulated since the 2017 fiscal year. Entities No.36/SEOJK.03/2017
the Procedures for the Use of may only reuse audit services for historical annual yang dituangkan dalam
Public Accountant Services financial information from the same PA after a cooling- perjanjian kerja sama
and Public Accountant Offices off period according to the type of role the PA plays in yang telah ditandatangani
in Financial Services Activities. the engagement. Furthermore, entities must ensure that pada tanggal 8 Juni 2023.
This supplementary regulation the PA has complied with the restrictions on the use of Dalam pelaksanaannya,
came into effect on November audit services and cooling-off periods stipulated in the pihak KAP, AP dan
6, 2023. code of ethics of the Public Accountants Association and pihak mengacu pada
the provisions of the relevant regulations regarding the penginian ruang lingkup
practice of public accountants. dalam SEOJK No.18/
SEOJK.03/2023 tanggal
2. Entities are required to request Public Accountant 6 November 2023. Sesuai
Offices (KAP) to conduct and provide their own dengan surat OJK No.
assessment of compliance with the restrictions on S.33/D.03/2023 tanggal
the use of audit services and cooling-off periods, 28 Desember 2023,
accompanied by information on the assignment periods khusus untuk audit atas
undertaken by the PA and the considerations leading the informasi keuangan
KAP to conclude that the PA and/or KAP personnel in historis tahunan tahun
question comply with the restrictions on the use of audit buku 2023, perjanjian
services and cooling-off periods. The audit of historical kerja tidak wajib direvisi
annual financial information by the PA and/or KAP must sesuai dengan ruang
include specific audit scopes outlined in the engagement lingkup audit spesifik
agreement between the entity and the KAP. dalam SEOJK No.18/
SEOJK.03/2023.
142 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
1. The Bank has appointed
KAP Leonard, Mulia, and
Richard through a General
Meeting of Shareholders
(RUPS) held on June 7,
2023, to conduct an audit
of the historical annual
financial information for
the fiscal year ending on
December 31, 2023. For
the fiscal years 2017 -
2022, the Bank did not
utilize the audit services
of KAP Leonard Mulia and
Richard.
2. The Bank will request
the KAP to provide their
own assessment if the
same KAP is to be used
for the fiscal year 2024,
considering the evaluation
results of the audit
committee.
3. The execution of the
audit of historical annual
financial information
includes the scope
specified in SEOJK No.
36/SEOJK.03/2017, as
outlined in the cooperation
agreement signed on
June 8, 2023. In its
implementation, the KAP,
PA, and parties refer
to the scope outlined
in SEOJK No. 18/
SEOJK.03/2023 dated
November 6, 2023.
According to OJK letter
No. S.33/D.03/2023
dated December 28,
2023, specifically for the
audit of the fiscal year
2023 historical annual
financial information, the
cooperation agreement is
not required to be revised
according to the specific
audit scope in SEOJK No.
18/SEOJK.03/2023.
2023 Annual Report PT Bank Mestika Dharma Tbk 143
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
4 POJK Nomor 17 Tahun 2023 Bank wajib memiliki prosedur internal serta melakukan Bank akan melaksanakan
tanggal 14 September 2023 evaluasi dan pengkinian terhadap prosedur internal sesuai dengan ketentuan
tentang Penerapan Tata Kelola mengenai penerapan Tata Kelola yang Baik pada Bank POJK mengenai Penerapan
bagi Bank Umum POJK ini yang disusun sesuai dengan proses bisnis dan mekanisme Tata Kelola bagi Bank Umum.
mulai berlaku pada tanggal 14 persetujuan pada Bank agar memenuhi ketentuan
September 2023. perundang-undangan yang berlaku. The Bank will implement
in accordance with
Financial Services Authority Banks are required to have internal procedures and the provisions of
Regulation Number 17 of 2023 evaluate and update internal procedures regarding the POJK concerning the
dated September 14, 2023 implementation of Good Governance at the Bank which Implementation of
concerning the Implementation are prepared in accordance with business processes and Governance for Commercial
of Governance for Commercial approval mechanisms at the Bank in order to comply with Banks.
Banks This Financial Services applicable laws and regulations.
Authority Regulation comes
into effect on September 14,
2023.
5 SEOJK No.16/SEOJK.03/2023 1. Bank menyampaikan Laporan Eksposur terkait Transaksi Bank melakukan
tanggal 19 Oktober 2023 dengan CCP secara bulanan sebagai bagian dari Laporan pemantauan secara berkala
tentang Perhitungan Perhitungan ATMR untuk Risiko Kredit, pertama kali untuk sistem interal apakah
Permodalan Untuk Eksposur posisi akhir bulan berikutnya setelah QCCP pertama terdapat penyediaan dana
Bank Terhadap Lembaga mulai beroperasi di Indonesia dan Bank mengumumkan kepada CCP dengan kategori
Central Counterparty Laporan Eksposur terkait Transaksi dengan CCP secara qualifying CCP.
individu dan konsolidasi untuk posisi akhir bulan Juni dan
SEOJK No.17/SEOJK.03/2023 bulan Desember sebagai bagian dari Laporan Publikasi Bank menyampaikan
tanggal 19 Oktober 2023 Eksposur Risiko dan Permodalan untuk ATMR Risiko Laporan Perhitungan ATMR
tentang Persyaratan Margin Kredit-Pendekatan Standar, pertama kali dilakukan untuk untuk Risiko Kredit melalui
Untuk Transaksi Derivatif posisi akhir bulan Juni atau bulan Desember terdekat sistem Pelaporan Otoritas
yang Tidak Dikliringkan setelah QCCP pertama mulai beroperasi di Indonesia. Jasa Keuangan sesuai
Melalui Lembaga Central dengan kondisi template
Counterparty. 2. Kewajiban penerapan persyaratan initial margin dan yang berlaku.
variation margin berlaku untuk kontrak transaksi NCCD
SEOJK ini mulai berlaku pada yang disepakati sejak tanggal 1 September tahun The Bank conducts regular
tanggal 19 Oktober 2023. berikutnya setelah QCCP pertama mulai beroperasi di monitoring of the interal
Indonesia. system whether there is a
Supplementary Regulation provision of funds to the
SEOJK No.16/SEOJK.03/2023 1. The Bank submits Monthly Exposure Reports related CCP with the category of
dated October 19, 2023 to Transactions with CCP (Central Counterparty. It's a qualifying CCP.
concerning Capital Calculation financial institution that facilitates transactions between
for Bank Exposure to Central two counterparties, effectively becoming the buyer to The Bank submits the ATMR
Counterparty Institutions every seller and the seller to every buyer) as part of Calculation Report for Credit
the ATMR (Advanced Measurement Approach to Risk) Risk through the Financial
Supplementary Regulation Calculation Report for Credit Risk, first for the end-of- Services Authority Reporting
SEOJK No.17/SEOJK.03/2023 month position following the first QCCP's (Qualifying system in accordance with
dated October 19, 2023 Central Counterparty) operation commencement in the applicable template
concerning Margin Indonesia. The Bank announces the Individual and conditions.
Requirements for Derivative Consolidated Exposure Reports related to Transactions
Transactions Not Cleared with CCP for the end-of-month positions in June and
Through Institutions Central December as part of the Risk Exposure and Capital
Counterparty. Publication Report for ATMR Credit Risk-Standard
Approach, initially conducted for the end-of-month
This SEOJK will take effect on positions in June or the nearest December after the first
October 19, 2023. QCCP commences operations in Indonesia.
2. The obligation to implement initial margin and variation
margin requirements applies to NCCD (Non-Centrally
Cleared Derivatives) transaction contracts agreed upon
from September 1 of the following year after the first
QCCP begins operations in Indonesia.
144 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
6 SEOJK No.24/SEOJK.03/2023 1. Bank melakukan penilaian sendiri atas tingkat maturitas Penilaian digital maturity
tanggal 14 Desember 2023 digital Bank secara berkala paling sedikit 1 (satu) kali assessment for bank (DMAB)
tentang Penilaian Tingkat dalam 1 (satu) tahun dengan mempertimbangkan adanya sedang dalam proses
Maturitas Digital Bank Umum. perubahan kondisi intern dan ekstern Bank. assessment oleh Bank dan
akan disampaikan sesuai
SEOJK ini mulai berlaku pada 2. Penilaian tingkat maturitas digital Bank mencakup dengan batas waktu yang
tanggal 14 Desember 2023 penilaian terhadap aspek tata kelola, arsitektur, diatur dalam SEOJK No.24/
manajemen risiko, ketahanan dan keamanan siber, SEOJK.03/2023. Bank akan
Supplementary Regulation teknologi, data, kolaborasi, dan pelindungan konsumen menyesuaikan kebijakan dan
SEOJK No.24/SEOJK.03/2023 prosedur terkait penilaian
dated December 14, 2023 3. Bank memiliki kebijakan dan prosedur intern dalam tingkat maturitas digital Bank
concerning Assessment melakukan penilaian yang memuat paling sedikit sesuai dengan ketentuan.
of Digital Maturity Level of mengenai pihak yang melakukan penilaian dan pihak
Commercial Banks. yang melakukan reviu atas penilaian yang disesuaikan The digital maturity
dengan organisasi dan kompleksitas Bank assessment for banks
This Supplementary Regulation (DMAB) is in the process
took effect on December 14, 4. Bank menyampaikan laporan hasil penilaian sendiri atas of assessment by the Bank
2023. tingkat maturitas digital Bank sebagai bagian dari laporan and will be submitted
kondisi terkini penyelenggaraan TI Bank. Penilaian in accordance with the
tingkat maturitas digital Bank pertama kali dilakukan deadline set out in SEOJK
oleh Bank untuk posisi akhir bulan Desember 2023 yang No.24/SEOJK.03/2023.
disampaikan kepada OJK paling lambat pada akhir bulan The Bank will adjust policies
Juni 2024. and procedures related
to the assessment of the
1. The Bank conducts its own assessment of the Bank's Bank's digital maturity level
digital maturity level periodically at least 1 (one) time in in accordance with the
1 (one) year taking into account changes in the Bank's provisions.
internal and external conditions.
2. The Bank's digital maturity level assessment includes
assessments of aspects of governance, architecture, risk
management, resilience and cybersecurity, technology,
data, collaboration, and consumer protection
3. The Bank has internal policies and procedures in
conducting assessments that contain at least the party
conducting the assessment and the party reviewing the
assessment adjusted to the organization and complexity
of the Bank
4. The Bank submits a report on the results of its own
assessment of the Bank's digital maturity level as
part of the latest condition report on the Bank's IT
implementation. The Bank's digital maturity level
assessment was first conducted by the Bank for the
position at the end of December 2023 which was
submitted to OJK no later than the end of June 2024.
2023 Annual Report PT Bank Mestika Dharma Tbk 145
Page 146
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
7 POJK Nomor 21 Tahun 2023 1. Redefenisi Layanan Perbankan Digital dan Layanan Bank akan melakukan
tanggal 19 Desember 2023 Perbankan Elektronik menjadi Layanan Digital. penyesuaian infrastruktur
tentang Layanan Digital oleh TI pada Layanan Digital
Bank Umum. 2. Bank yang menyelenggarakan Layanan Digital sesuai dengan ketentuan dan
harus memiliki infrastruktur TI dan manajemen Bank akan menyesuaikan
POJK ini mulai berlaku pada pengelolaan infrastruktur TI yang mampu mendukung kebijakan, standar,
tanggal 22 Desember 2023. penyelenggaraan Layanan Digital secara optimal, dan prosedur terkait
melakukan adopsi TI secara bertanggung jawab, penyelenggaraan Layanan
POJK Nomor 21 Tahun 2023 menerapkan prinsip pengendalian pengamanan data Digital sesuai dengan batas
tanggal 19 Desember 2023 dan transaksi nasabah pada setiap sistem elektronik waktu yang diatur dalam
tentang Layanan Digital oleh yang digunakan oleh Bank, serta menerapkan prinsip POJK Nomor 21 Tahun 2023
Bank Umum pelindungan data pribadi dalam melakukan pemrosesan
POJK ini mulai berlaku pada data pribadi sesuai dengan ketentuan peraturan The Bank will make
tanggal 22 Desember 2023 perundang-undangan mengenai pelindungan data adjustments to the IT
pribadi. infrastructure on Digital
Services in accordance
3. Bank yang telah memiliki layanan perbankan elektronik with the provisions and
dan layanan perbankan digital sebelum berlakunya the Bank will adjust
Peraturan Otoritas Jasa Keuangan ini, harus policies, standards, and
menyesuaikan infrastruktur TI pada Layanan Digital procedures related to the
sesuai dengan ketentuan dalam Peraturan Otoritas Jasa implementation of Digital
Keuangan ini paling lama 1 (satu) tahun sejak berlakunya Services in accordance with
Peraturan Otoritas Jasa Keuangan ini. the deadline stipulated in
POJK Number 21 of 2023.
4. Bank harus menyesuaikan kebijakan, standar, dan
prosedur terkait penyelenggaraan Layanan Digital
sesuai dengan ketentuan dalam Peraturan Otoritas Jasa
Keuangan ini paling lama 3 (tiga) bulan sejak berlakunya
Peraturan Otoritas Jasa Keuangan ini.
1. Redefinition of Digital Banking Services and Electronic
Banking Services to Digital Services.
2. Banks that provide Digital Services must have IT
infrastructure and IT infrastructure management that
is able to support the optimal implementation of Digital
Services, adopt IT responsibly, apply the principles of
controlling customer data and transaction security in
every electronic system used by the Bank, and apply
the principles of personal data protection in processing
personal data in accordance with regulatory provisions
Legislation on Personal Data Protection.
3. Banks that already have electronic banking services and
digital banking services before the enactment of this
Financial Services Authority Regulation, must adjust
the IT infrastructure in Digital Services in accordance
with the provisions in this Financial Services Authority
Regulation no later than 1 (one) year from the entry into
force of this Financial Services Authority Regulation.
4. Banks must adjust policies, standards, and procedures
related to the implementation of Digital Services in
accordance with the provisions in this Financial Services
Authority Regulation no later than 3 (three) months from
the entry into force of this Financial Services Authority
Regulation.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
8 POJK Nomor 22 Tahun 1. Penyesuaian peraturan dengan amanat UU P2SK Bank telah melakukan
2023 tanggal 20 Desember terutama mengenai literasi dan inklusi keuangan, penilaian sendiri terhadap
2023 tentang Pelindungan pengawasan perilaku PUJK, pemberantasan kegiatan pemenuhan ketentuan
Konsumen dan Masyarakat di usaha di sektor keuangan yang tidak memiliki izin dari Perlindungan Konsumen
Sektor Jasa Keuangan. POJK OJK atau otoritas yang berwenang, hak dan kewajiban dan Masyarakat kepada
ini mulai berlaku pada tanggal Konsumen, serta hak, kewajiban, dan larangan bagi Otoritas Jasa Keuangan yang
22 Desember 2023 PUJK dilaporkan secara online
melalui Sistem Aplikasi
Financial Services Authority 2. Penguatan aspek pelindungan konsumen dalam kegiatan Pelaporan Edukasi dan
Regulation Number 22 of 2023 penagihan dan pengambilalihan atau penarikan agunan Perlindungan Konsumen
dated December 20, 2023, produk kredit oleh PUJK, memperkuat aspek layanan (SiPEDULI) dan Bank akan
regarding Consumer and pengaduan, layanan konsumen oleh OJK, serta hak dan melakukan pengkinian
Community Protection in the kewajiban konsumen terhadap KPT Perlindungan
Financial Services Sector. This Konsumen dan Kode Etik
regulation comes into effect on 3. penegasan pelindungan data Konsumen dan kewajiban Perlindungan Konsumen PT
December 22, 2023. memastikan keamanan sistem informasi dan ketahanan Bank Mestika Dharma Tbk
siber, serta kewajiban menerapkan prinsip dasar sesuai dengan ketentuan
pemrosesan pelindungan data pribadi sebagaimana yang berlaku tentang
diatur dalam Undang Undang Pelindungan Data Pribadi Pelindungan Konsumen dan
Masyarakat di Sektor Jasa
4. Perjanjian baku yang telah dibuat oleh PUJK sebelum Keuangan
berlakunya POJK ini disesuaikan dengan POJK ini paling
lambat pada tanggal 31 Desember 2024. Bank will adjust its IT
infrastructure for Digital
5. Penyesuaian tindak lanjut dan penyelesaian pengaduan Services according to the
secara tertulis oleh PUJK sejak dokumen yang berkaitan provisions, and it will align
langsung dengan Pengaduan diterima secara lengkap, policies, standards, and
semula paling lama 20 hari kerja dan perpanjangan procedures related to Digital
waktu paling lama 20 hari kerja menjadi paling lama 10 Service provision within
hari kerja dan perpanjangan waktu paling lama 10 hari the time frame specified in
kerja dengan wajib diberitahukan secara tertulis kepada POJK Number 21 of 2023.
Konsumen yang mengajukan Pengaduan sebelum jangka The bank has conducted
waktu dimaksud berakhir a self-assessment of
compliance with Consumer
and Community Protection
provisions to the Financial
Services Authority, reported
online through the Consumer
Education and Protection
Reporting Application
System (SiPEDULI).
The bank will update its
Consumer Protection Policy
and Consumer Protection
Code of Ethics for PT
Bank Mestika Dharma Tbk
in accordance with the
applicable regulations
concerning Consumer and
Community Protection in the
Financial Services Sector.
2023 Annual Report PT Bank Mestika Dharma Tbk 147
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Perbankan)
Financial Services Authority (Banking)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
1. The adjustment of regulations in accordance with the
mandate of the Consumer Protection and Financial
Services Act, especially regarding financial literacy
and inclusion, supervision of financial services provider
behavior, eradication of unauthorized financial sector
activities, consumer rights and obligations, as well as
rights, obligations, and prohibitions for financial services
providers.
2. Strengthening consumer protection aspects in debt
collection activities and the acquisition or withdrawal
of collateral for credit products by financial services
providers, enhancing complaint services, consumer
services by the Financial Services Authority (OJK), as
well as consumer rights and obligations.
3. Emphasizing consumer data protection and the
obligation to ensure the security of information systems
and cyber resilience, as well as the obligation to apply the
basic principles of personal data protection processing
as stipulated in the Personal Data Protection Act.
4. Standard agreements made by financial services
providers before the enactment of this regulation shall
be adjusted in accordance with this regulation no later
than December 31, 2024
5. Follow-up adjustments and resolution of complaints in
writing by financial services providers shall commence
upon receipt of complete documents related to the
complaint, initially within a maximum of 20 business days,
with an extension of up to 20 business days reduced to
a maximum of 10 business days, and an extension of up
to 10 business days must be notified in writing to the
consumer who filed the complaint before the end of the
specified period.
148 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
1 PADG Nomor 1 Tahun Peningkatan besaran insentif atas pencapaian RPIM, pemberian Secara berkala Bank
2023 tanggal 15 Februari Kredit kepada kelompok sektor prioritas dan kredit berwawasan memperoleh informasi
2023 tentang Perubahan lingkungan berupa pelonggaran atas kewajiban pemenuhan insentif GWM dari BI yang
Kedua atas PADG No.24/4/ GWM dalam rupiah yang wajib dipenuhi secara rata-rata, dari dikirimkan ke pejabat Bank
PADG/2022 tentang sebelumnya paling tinggi 2% menjadi paling tinggi 2,8%, yang telah ditunjuk. Bank
Peraturan Pelaksanaan mulai berlaku sejak 1 April 2023. membuat target RPIM pada
Insentif bagi Bank yang Rencana Bisnis Bank dan
Memberikan Penyediaan Increase in the amount of incentives based on the achievement melakukan pemantauan agar
Dana untuk Kegiatan of the RPIM, provision of credit to priority sector groups, and tercapai rasio RPIM sesuai
Ekonomi Tertentu dan environmentally friendly credit in the form of relaxation of the ketentuan sehingga insentif
Inklusif PADG ini mulai obligation to fulfill the GWM in rupiah, which must be fulfilled pemenuhan GWM rata-rata
berlaku pada tanggal 1 April on average, from previously a maximum of 2% to a maximum dapat diperoleh. Bank juga
2023. of 2.8%, effective from April 1, 2023 memantau pembiayaan
kepada sektor prioritas
PADG (Regulation of maupun kredit berwawasan
the Governor's Council lingkungan, sehingga
Member. It's a regulation mendapatkan insentif yang
issued by the central maksimal. Bank senantiasa
bank of Indonesia, Bank memantau terkait informasi
Indonesia, and it carries atas perubahan insentif
directives or guidelines GWM, baik perubahan
related to various periode maupun persentase
aspects of banking and insentif GWM, agar bank
financial activities in the mematuhi setiap ketentuan
country) Number 1 of baru yang diterbitkan dari
2023 dated February otoritas.
15, 2023, regarding the
Second Amendment Periodically, the bank
to PADG No. 24/4/ receives GWM incentive
PADG/2022 concerning information from BI, which
the Implementation is sent to designated bank
Regulation of Incentives for officials. The bank sets
Banks Providing Funding RPIM (Ratio of Investment
for Certain and Inclusive Credit Disbursement in
Economic Activities. This Rupiah) targets in its
PADG comes into effect on Business Plan and monitors
April 1, 2023. them to achieve the RPIM
ratio as required, thus
obtaining the average
GWM (Minimum Reserve
Requirement) fulfillment
incentive. The bank also
monitors financing to priority
sectors and environmentally
friendly credits to maximize
incentives. The bank
consistently monitors
information on changes
in GWM incentives, both
in terms of period and
percentage, to ensure
compliance with any new
regulations issued by the
authorities.
2023 Annual Report PT Bank Mestika Dharma Tbk 149
Page 150
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
2 PADG Nomor 2 Tahun Peningkatan besaran pemberian insentif bagi Bank yang Bank senantiasa memantau
2023 tanggal 24 Maret memberikan penyediaan dana untuk kegiatan ekonomi tertentu terkait informasi atas
2023 tentang Perubahan dan inklusif dari sebelumnya paling banyak 2% menjadi paling perubahan insentif GWM,
atas PADG No.24/8/ banyak 2,8% mempengaruhi besaran bagian tertentu dari baik perubahan periode
PADG/2022 tentang pemenuhan kewajiban GWM dalam rupiah yang diberikan maupun persentase insentif
Peraturan Pelaksanaan remunerasi yang disesuaikan dari semula 7% menjadi sebesar GWM, agar bank mematuhi
Pemenuhan Giro Wajib 6,2% - 7% setelah dikurangi dengan total besaran insentif setiap ketentuan baru yang
Minumum Dalam Rupiah yang diterima dari kebijakan makroprudensial, mulai berlaku diterbitkan dari otoritas.
dan Valuta Asing Bagi Bank sejak 1 April 2023
Umum Konvensional, Bank The Bank constantly
Umum Syariah, dan Unit The increase in the incentive provision for banks providing monitors information
Usaha Syariah PADG ini funding for specific and inclusive economic activities, from on changes in reserve
mulai berlaku pada tanggal the previous maximum of 2% to a maximum of 2.8%, affects requirement incentives,
1 April 2023. certain portions of the fulfillment of the mandatory GWM both period changes and
obligation in rupiah, which are compensated with adjusted the percentage of reserve
Regulation No. 2 of 2023 remuneration from 7% initially to 6.2% - 7% after deducting requirement incentives, so
dated March 24, 2023, the total amount of incentives received from macroprudential that banks comply with any
amending Regulation policies, effective from April 1, 2023. new provisions issued by the
No. 24/8/PADG/2022 authority.
concerning the
Implementation Regulation
of Minimum Mandatory
Deposit Requirement
in Rupiah and Foreign
Currency for Conventional
Commercial Banks, Sharia
Commercial Banks, and
Sharia Business Units. This
regulation will come into
effect on April 1, 2023.
3 PBI Nomor 3 Tahun 2023 1. Penegasan bahwa Penyelenggara yang diatur dan diawasi Bank akan melakukan
tanggal 27 Juni 2023 oleh Bank Indonesia merupakan Penyelenggara yang pengkinian terhadap KPT
tentang Pelindungan berhubungan langsung dengan Konsumen Perlindungan Konsumen
Konsumen Bank Indonesia dan Kode Etik Perlindungan
PBI ini mulai berlaku pada 2. Kewajiban Penyelenggara dalam menerapan prinsip Konsumen PT Bank Mestika
tanggal 27 Juni 2023 perlindungan konsumen agar selaras dengan UU Dharma Tbk sesuai dengan
PADG Nomor 20 Tahun Pengembangan dan Penguatan Sektor Keuangan, UU ketentuan yang berlaku
2023 tanggal 14 Desember Pelindungan Data Pribadi, dan international best practices, tentang Pelindungan
2023 tentang Tata Cara serta memperhatikan perkembangan inovasi keuangan Konsumen.
Pelaksanaan Pelindungan digital dengan memperhatikan bentuk produk dan/atau jasa
Konsumen Bank Indonesia Penyelenggara. The bank will update the
PADG ini mulai berlaku Consumer Protection Policy
pada tanggal 14 Desember 3. Penambahan klausul pengaturan mengenai mekanisme (KPT) and the Consumer
2023 penggantian kerugian serta mitigasi dan penanganan Protection Code of Ethics
pengaduan konsumen atas transaksi yang berindikasi fraud of PT Bank Mestika Dharma
Bank Indonesia Regulation dan penipuan. Tbk in accordance with
Number 3 of 2023 dated the applicable provisions
June 27, 2023 regarding 1. Affirmation that Providers regulated and supervised by Bank regarding Consumer
Consumer Protection Indonesia are those directly related to Consumers Protection. Implementation
by Bank Indonesia This will be adjusted according to
regulation is effective 2. The obligation of Providers to apply consumer protection the conditions of the bank's
from June 27, 2023 Bank principles in accordance with the Financial Sector products and services
Indonesia Administration Development and Strengthening Law, Personal Data
Guidelines Number 20 of Protection Law, and international best practices, while also
2023 dated December considering the development of digital financial innovations,
14, 2023 regarding taking into account the form of products and/or services
the Procedures for offered by the Providers
Implementing Consumer
Protection by Bank 3. Addition of clauses regarding the mechanism for
Indonesia These guidelines compensation and mitigation, as well as handling of
are effective from consumer complaints regarding transactions suspected of
December 14, 2023 fraud and deception
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
4 PBI Nomor 6 Tahun 2023 Ruang lingkup pengaturan, pengembangan, dan pengawasan Pelaksanaan disesuaikan
tanggal 27 Juni 2023 Pasar Uang dan Pasar Valuta Asing oleh Bank Indonesia dengan kondisi produk dan
tentang Pasar Uang dan meliputi Instrumen Pasar Uang, Produk atas Transaksi Pasar layanan Bank.
Pasar Valuta Asing Uang dan Pasar Valuta Asing, Pelaku Pasar, Harga Acuan dan
PBI ini mulai berlaku pada penggunaan infrastruktur pasar keuangan yang digunakan Implementation Customized
tanggal 27 Juni 2023 dalam Transaksi Pasar Uang dan Transaksi Pasar Valuta Asing. with condition of the Bank's
products and services.
PBI Nomor 12 Tahun 2023 The scope of regulation, development, and supervision of
tanggal 16 November the Money Market and Foreign Exchange Market by Bank
2023 tentang Penerbitan Indonesia includes Money Market Instruments, Products for
Instrumen Pasar Uang dan Money Market and Foreign Exchange Market Transactions,
Transaksi Pasar Uang Market Participants, Reference Prices and the use of financial
PBI ini mulai berlaku pada market infrastructure used in Money Market Transactions and
tanggal 16 November 2023 Foreign Exchange Market Transactions.
PBI Number 6 of 2023 dated
June 27, 2023, concerning
the Money Market and
Foreign Exchange Market
This regulation comes into
effect on June 27, 2023
PBI Number 12 of 2023
dated November 16,
2023, concerning the
Issuance of Money Market
Instruments and Money
Market Transactions This
regulation comes into effect
on November 16, 2023
5 PBI Nomor 7 Tahun 2023 Dalam rangka mendukung implementasi Peraturan Pemerintah Pelaksanaan disesuaikan
tanggal 31 Juli 2023 Nomor 36 Tahun 2023 tentang Devisa Hasil Ekspor dan dengan kondisi produk dan
tentang Devisa Hasil Ekspor Kegiatan Pengusahaan, Pengelolaan dan/atau Pengolahan layanan Bank.
dan Devisa Pembayaran Sumber Daya Alam, Bank wajib menyampaikan informasi dan
Impor. laporan kepada Bank Indonesia mengenai Implementation Customized
with condition of the Bank's
PADG Nomor 4 Tahun a. pemasukan DHE SDA dari Eksportir yang diterima ke dalam products and services.
2023 tanggal 31 Juli 2023 sistem keuangan Indonesia paling lambat pada akhir bulan
tentang Devisa Hasil Ekspor ketiga setelah bulan PPE dengan Nilai Ekspor pada PPE
dan Devisa Pembayaran paling sedikit USD250,000.00 atau ekuivalennya ke dalam
Impor. Rekening Khusus DHE SDA dan
PBI dan PADG ini mulai b. penempatan DHE SDA ke dalam Rekening Khusus DHE
berlaku pada tanggal 1 SDA paling sedikit sebesar 30% dalam sistem keuangan
Agustus 2023. Indonesia paling singkat 3 bulan sejak pemasukan ke dalam
Rekening Khusus DHE SDA
PBI Number 7 of 2023
dated July 31, 2023, In order to support the implementation of Government
regarding Export Earnings Regulation Number 36 of 2023 concerning Foreign Exchange
and Import Payments from Export and Natural Resources Exploitation, Management
Foreign Exchange. and/or Processing Activities, the Bank is required to submit
information and reports to Bank Indonesia regarding
PADG Number 4 of 2023
dated July 31, 2023, a. The receipt of Export Earnings from Exporters into the
regarding Export Earnings Indonesian financial system no later than the end of the third
and Import Payments month after the Export Value on the Export Earnings Period
Foreign Exchange (PPE) is at least USD 250,000.00 or its equivalent into the
Special Account for Export Earnings and Natural Resources
These PBI and PADG (DHE SDA)
regulations come into
effect on August 1, 2023. b. The placement of Export Earnings from Exporters into the
Special Account for Export Earnings and Natural Resources
(DHE SDA) amounting to at least 30% within the Indonesian
financial system no later than 3 months after the funds are
deposited into the Special Account for Export Earnings and
Natural Resources (DHE SDA)
2023 Annual Report PT Bank Mestika Dharma Tbk 151
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
6 PADG Nomor 5 Tahun Perubahan laporan berupa penyesuaian laporan pendukung Pelaporan LLD Bank
2023 tanggal 31 Juli 2023 dalam Laporan LLD Bank, meliputi penghapusan kewajiban telah disesuaikan dengan
tentang Perubahan Kedua penyampaian dokumen pendukung DHE dari Bank ke Bank peraturan yang berlaku.
atas PADG No.21/28/ Indonesia, penyesuaian ketentuan terkait cara pelaporan
PADG/2019 tentang transaksi LLD sampai dengan USD 10000 yang dapat dilaporkan The reporting of LLD Bank
Pemantauan Kegiatan Lalu secara gabungan dan penyesuaian pelaporan atas kewajiban has been adapted to the
Lintas Devisa Bank dan pemasukan dan penempatan DHE SDA yaitu pendetailan applicable regulations.
Nasabah. informasi Pemberitahuan Pabean Ekspor (PPE) pada laporan
transaksi Reksus DHE SDA serta laporan posisi Reksus DHE
PADG ini mulai berlaku SDA dan instrumen penempatan dana DHE
pada tanggal 1 Agustus
2023. Changes to the report include adjusting the supporting
documents in the Bank's Foreign Exchange Transaction Report,
Regulation No. 5 of 2023 which involves eliminating the obligation to submit supporting
dated July 31, 2023, documents of DHE from the Bank to Bank Indonesia, adjusting
regarding the Second provisions regarding the reporting method of transactions in
Amendment to Regulation LLD up to USD 10,000, which can be reported collectively,
No. 21/28/PADG/2019 and adjusting the reporting of obligations for the receipt and
concerning the Monitoring placement of DHE SDA, namely detailing the information on
of Foreign Exchange Export Customs Notification (PPE) in the DHE SDA Account
Transactions of Banks and transaction report as well as the position report of the DHE
Customers. SDA Account and placement instruments.
This regulation shall come
into effect on August 1,
2023
7 PBI Nomor 9 Tahun 2023 Bank Indonesia mengembangkan instrumen Operasi Moneter Bank akan melaksanakan
tanggal 4 September 2023 dengan menerbitkan Sekuritas Rupiah Bank Indonesia aktivitas sesuai dengan
tentang Perubahan atas PBI (SRBI) dan menetapkan Sekuritas Rupiah Bank Indonesia ketentuan.
Nomor 22/14/PBI/2020 (SRBI) sebagai surat berharga yang dapat digunakan dalam
Tentang Operasi Moneter Operasi Moneter yaitu transaksi Repo Operasi Pasar Terbuka Bank will carry out activities
PBI ini mulai berlaku pada Konvensional dan transaksi Lending Facility kepada Peserta in accordance with the
tanggal 5 September 2023. Standing Facilities. Penyesuaian mekanisme korespondensi provisions.
dan penyampaian dokumen kepada dan dari Bank Indonesia
PADG Nomor 6 Tahun yang dapat didahului dengan surat elektronik.
2023 tanggal 7 September
2023 tentang Perubahan Bank Indonesia develops Monetary Operations instruments by
Keempat atas PADG issuing Indonesian Rupiah Securities (SRBI) and designates
No.22/22/PADG/2020 Indonesian Rupiah Securities (SRBI) as securities that can
tentang Instrumen Operasi be used in Monetary Operations, namely conventional Open
Pasar Terbuka PADG Nomor Market Operation Repo transactions and Lending Facility
7 Tahun 2023 tanggal 7 transactions to Standing Facilities Participants. Adjustment of
September 2023 tentang correspondence mechanisms and document submissions to
Perubahan atas PADG and from Bank Indonesia may be initiated by electronic mail.
No.22/25/PADG/2020
tentang Kriteria dan
Persyaratan Surat Berharga
dalam Operasi Moneter
PADG Nomor 8 Tahun 2023
tanggal 7 September 2023
tentang Perubahan Kedua
atas PADG No.22/23/
PADG/2020 tentang
Pelaksanaan Operasi Pasar
Terbuka.
PADG Nomor 9 Tahun
2023 tanggal 7 September
2023 tentang Perubahan
atas PADG No.22/24/
PADG/2020 tentang
Standing Facilities.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
This is Bank Indonesia
Regulation Number 9 of
2023 dated September
4, 2023, concerning
Amendments to Bank
Indonesia Regulation
Number 22/14/PBI/2020
Regarding Monetary
Operation. This regulation
shall come into effect on
September 5, 2023.
This is Bank Regulation
Number 6 of 2023 dated
September 7, 2023,
regarding the Fourth
Amendment to Bank
Regulation No. 22/22/
PADG/2020 regarding
Open Market Operation
Instruments. This is Bank
Regulation Number 7 of
2023 dated September
7, 2023, regarding
Amendments to Bank
Regulation No. 22/25/
PADG/2020 concerning
the Criteria and
Requirements of Securities
in Monetary Operations.
This is Bank Regulation
Number 8 of 2023 dated
September 7, 2023,
regarding the Second
Amendment to Bank
Regulation No. 22/23/
PADG/2020 concerning
the Implementation of
Open Market Operations.
This is Bank Regulation
Number 9 of 2023 dated
September 7, 2023,
regarding Amendments
to Bank Regulation No.
22/24/PADG/2020
concerning Standing
Facilities.
2023 Annual Report PT Bank Mestika Dharma Tbk 153
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
8 PADG Nomor 10 Tahun Penambahan jenis surat berharga yang diperhitungkan dalam Bank akan memanfaatkan
2023 tanggal 14 September pemenuhan penyangga likuiditas makroprudensial (PLM) yaitu penempatan kepada
2023 tentang Perubahan Sekuritas Rupiah Bank Indonesia (SRBI) yang dimiliki Bank Bank Indonesia pada
Keenam atas PADG yang tercatat pada rekening surat berharga Bank di BI-SSSS. Sekuritas Rupiah Bank
No.21/22/PADG/2019 Indonesia (SRBI) yang
tentang Rasio Intermediasi The addition of securities types considered in fulfilling dapat diperhitungkan dalam
Makroprudensial dan the Macroprudential Liquidity Buffer (PLM) includes Bank penyangga liuiditas.
Penyangga Likuiditas Indonesia Rupiah Securities (SRBI) owned by the Bank listed in
Makroprudensial bagi Bank the Bank's securities account at BI-SSSS. Bank juga menjaga
Umum Konvensional, Bank tingkat pemenuhan GWM
Umum Syariah, dan Unit Penyangga Likuiditas
Usaha Syariah. Makroprudensial (PLM).
PADG ini mulai berlaku The Bank will utilize the
pada tanggal 15 September placement to Bank Indonesia
2023 in Bank Indonesia Rupiah
Securities (SRBI) which can
Regulation No. 10 of 2023, be taken into account in the
dated September 14, buffer of liuidity.
2023, regarding the Sixth
Amendment to Regulation The Bank also maintained
No. 21/22/PADG/2019 the level of fulfillment of the
on Macroprudential Macroprudential Liquidity
Intermediation Ratio and Buffer (PLM) requirement.
Macroprudential Liquidity
Buffer for Conventional
Commercial Banks, Sharia
Commercial Banks, and
Sharia Business Units.
This regulation shall come
into effect on September
15, 2023.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
9 PBI Nomor 11 Tahun 2023 Penyesuaian besaran pemberian KLM menjadi paling tinggi Secara berkala Bank
tanggal 18 September 2023 sebesar 4% berlaku bagi Bank yang menyalurkan Kredit memperoleh informasi
tentang Kebijakan Insentif kepada sektor tertentu yang ditetapkan Bank Indonesia, Kredit insentif GWM dari BI yang
Likuiditas Makroprudensial atau Pembiayaan inklusif berdasarkan pencapaian RPIM, dikirimkan ke pejabat Bank
PADG Nomor 11 Tahun Kredit kepada UMi, kredit berwawasan lingkungan dan/atau yang telah ditunjuk.
2023 tanggal 27 pembiayaan lainnya yang ditetapkan Bank Indonesia, sebagai Bank membuat target RPIM
September 2023 tentang pengurang terhadap pemenuhan GWM dalam rupiah yang pada Rencana Bisnis Bank
Peraturan Pelaksanaan wajib dipenuhi secara rata-rata, yang mulai berlaku sejak 1 dan melakukan pemantauan
Kebijakan Insentif Likuiditas Oktober 2023 agar tercapai rasio RPIM
Makroprudensial. sesuai ketentuan sehingga
The adjustment of the maximum provision of MLIs to 4% applies insentif pemenuhan GWM
PBI dan PADG ini mulai to banks that disburse credits to specific sectors designated rata-rata dapat diperoleh.
berlaku pada tanggal 1 by Bank Indonesia, inclusive credits or financing based on Bank juga memantau
Oktober 2023. the achievement of RPIM, credits to SMEs, environmentally pembiayaan kepada sektor
friendly credits and/or other financing designated by Bank prioritas maupun kredit
PBI Number 11 of 2023 Indonesia, as a deduction from the fulfillment of GWM in rupiah berwawasan lingkungan,
dated September 18, 2023, that must be met on average, effective from October 1, 2023. sehingga mendapatkan
on the Macroprudential insentif yang maksimal.
Liquidity Incentive Policy Bank senantiasa memantau
PADG Number 11 of 2023 terkait informasi atas
dated September 27, 2023, perubahan insentif GWM,
on the Implementation baik perubahan periode
Regulation of the maupun persentase insentif
Macroprudential Liquidity GWM, agar bank mematuhi
Incentive Policy. setiap ketentuan baru yang
diterbitkan dari otoritas.
These PBI and PADG
will come into effect on Periodically, the bank
October 1, 2023. receives GWM incentives
information from BI, which
is sent to designated bank
officials. The bank sets RPIM
targets in its Business Plan
and monitors to achieve
the RPIM ratio accordingly
so that the average GWM
fulfillment incentive can be
obtained. The bank also
monitors financing to priority
sectors and environmentally
conscious credits to
maximize incentives. The
bank continuously monitors
information regarding
changes in GWM incentives,
including changes in
incentive periods and
percentages, to ensure
compliance with any new
regulations issued by the
authorities.
2023 Annual Report PT Bank Mestika Dharma Tbk 155
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
10 PADG Nomor 12 Tahun Implementasi Kebijakan Insentif Likuiditas Makroprudensial Bank senantiasa memantau
2023 tanggal 27 yang berlaku sejak 1 Oktober 2023 dengan peningkatan terkait informasi atas
September 2023 tentang besaran total insentif yang diterima bank menjadi paling besar perubahan insentif GWM,
Perubahan Kedua 4% (empat persen) tersebut memengaruhi besaran tertentu baik perubahan periode
atas PADG No.24/8/ dari pemenuhan kewajiban GWM dalam Rupiah yang diberikan maupun persentase insentif
PADG/2022 remunerasi pada Bank dari semula sebesar 6,2% - 7% menjadi GWM, agar bank mematuhi
tentang Peraturan sebesar 5% - 7% setelah dikurangi dengan total KLM yang setiap ketentuan baru yang
Pelaksanaan Pemenuhan diterima bank. diterbitkan dari otoritas.
Giro Wajib Minumum
Dalam Rupiah dan Valuta The implementation of the Macroprudential Liquidity Incentive The bank continuously
Asing Bagi Bank Umum Policy, effective from October 1, 2023, with an increase in the monitors information
Konvensional, Bank Umum total incentive received by banks up to a maximum of 4%, regarding changes in GWM
Syariah, dan Unit Usaha affects certain portions of the mandatory Minimum Reserve incentives, including changes
Syariah. Requirements (GWM) given as compensation to the bank. in periods and percentages,
Previously, this ranged from 6.2% to 7%, but after deducting to ensure compliance with
PADG ini mulai berlaku the total Macroprudential Liquidity Incentive received by the any new regulations issued
pada tanggal 1 Oktober bank, it is now adjusted to range from 5% to 7%. by the authorities.
2023.
PADG Number 12 of
2023, dated September
27, 2023, is about the
Second Amendment
to PADG No. 24/8/
PADG/2022 regarding the
Implementation Regulation
of Mandatory Minimum
Reserve Requirements
in Rupiah and Foreign
Currency for Conventional
Commercial Banks, Sharia
Commercial Banks, and
Sharia Business Units.
This regulation will come
into effect on October 1,
2023.
11 PADG Nomor 13 Tahun 1. Tresuri Dealer yang telah melakukan Aktivitas Tresuri sebelum Bank sedang dalam proses
2023 tanggal 29 PBI Nomor 6 Tahun 2023 mulai berlaku, harus melakukan melakukan pendaftaran
September 2023 tentang pendaftaran Tresuri Dealer kepada Bank Indonesia paling Tresuri Dealer kepada Bank
Penguatan Kualitas Pelaku lama sampai dengan tanggal 27 Juni 2024. Indonesia.
dan Penyelenggara Self
Regulatory Organization 2. Penyampaian surat pernyataan komitmen terhadap Kode The Bank is in the process of
di Pasar Uang dan Pasar Etik Pasar (statement of commitment) kepada SRO setelah registering a Treasury Dealer
Valuta Asing. penetapan SRO oleh Bank Indonesia. Penyesuaian tingkatan with Bank Indonesia.
Sertifikat Tresuri untuk Tresuri Dealer yaitu tingkat dasar
PADG ini mulai berlaku menjadi jenjang 5, tingkat menengah menjadi jenjang 6, dan
pada tanggal 29 September tingkat lanjut menjadi jenjang 7.
2023.
1. Treasury Dealers who have engaged in Treasury Activities
PADG Number 13 of 2023, before the enactment of PBI Number 6 of 2023 must register
issued on September as Treasury Dealers with Bank Indonesia no later than June
29, 2023, regarding 27, 2024.
"Enhancement of the
Quality of Participants and 2. Submission of a statement of commitment to the Market
Providers of Self Regulatory Code of Conduct to the SRO after its designation by Bank
Organizations in the Indonesia. Adjustment of the Treasury Certificate levels for
Money Market and Foreign Treasury Dealers, where the basic level becomes level 5, the
Exchange Market." intermediate level becomes level 6, and the advanced level
becomes level 7.
This PADG shall come into
effect on September 29,
2023.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
12 PBI Nomor 13 Tahun 2023 Bank Indonesia menerbitkan Sekuritas Valuta Asing Bank Bank akan melaksanakan
tanggal 16 November 2023 Indonesia (SVBI) sebagai pengakuan utang berjangka waktu aktivitas sesuai dengan
tentang Perubahan Kedua pendek dengan menggunakan underlying asset berupa surat ketentuan.
atas PBI Nomor 22/14/ berharga dalam valuta asing milik Bank Indonesia untuk
PBI/2020 tentang Operasi mendukung pendalaman pasar uang dalam valuta asing dan Bank will carry out activities
Moneter memperluas akses penduduk dan bukan penduduk terhadap in accordance with the
PBI ini mulai berlaku pada instrumen yang diterbitkan Bank Indonesia provisions.
tanggal 16 November 2023
Bank Indonesia issues Bank Indonesia Foreign Exchange
PADG Nomor 15 Tahun Securities (SVBI) as recognition of short-term debt by using
2023 tanggal 17 November underlying assets in the form of securities denominated in
2023 tentang Perubahan foreign currencies owned by Bank Indonesia to support money
Kelima atas PADG market deepening in foreign currencies and expand access of
No.22/22/PADG/2020 residents and non-residents to instruments issued by Bank
tentang Instrumen Operasi Indonesia.
Pasar Terbuka PADG
Nomor 16 Tahun 2023
tanggal 17 November 2023
tentang Perubahan Ketiga
atas PADG No.22/23/
PADG/2020 tentang
Pelaksanaan Operasi Pasar
Terbuka
PADG ini mulai berlaku
pada tanggal 17 November
2023
PBI Number 13 of 2023
dated November 16, 2023,
regarding the Second
Amendment to PBI
Number 22/14/PBI/2020
concerning Monetary
Operations. This PBI comes
into effect on November 16,
2023.
PADG Number 15 of
2023 dated November
17, 2023, regarding the
Fifth Amendment to PADG
No.22/22/PADG/2020
concerning Open Market
Operations Instruments.
PADG Number 16 of 2023
dated November 17, 2023,
concerning the Third
Amendment to PADG
No.22/23/PADG/2020
concerning the
Implementation of Open
Market Operations. These
PADGs come into effect on
November 17, 2023.
2023 Annual Report PT Bank Mestika Dharma Tbk 157
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
13 PADG Nomor 17 Tahun Layanan BI-FAST yang sebelumnya hanya memberikan Bank belum
2023 tanggal 28 Layanan Individual Credit Transfer (ICT), dilakukan mengimplementasi 3 layanan
November 2023 tentang penambahan 3 layanan baru BI- FAST yaitu Layanan Request baru tersebut. Bank telah
Penyelenggaraan Bank for Payment (RFP), Layanan Bulk Credit Transfer (BCT), dan menyesuaikan KPT BI-FAST
Indonesia - Fast Payment Layanan Direct Debit Transfer (DDT) sehingga diperlukan dengan merujuk pada PADG
PBI ini mulai berlaku pada penyesuaian kebijakan penyelenggaraan BI-FAST antara lain tersebut.
tanggal 28 November 2023 meliputi penyediaan infrastruktur alternatif dan peningkatan
aspek pelindungan konsumen, dilakukan paling lambat 6 bulan The bank has not
PADG Number 17 of setelah terjadinya perubahan materi dan/atau perubahan implemented the 3 new
2023 dated November ketentuan tersebut. services. The Bank has
28, 2023, regarding the adjusted the BI-FAST KPT by
Implementation of Bank The BI-FAST service, which previously only provided Individual referring to the regulation.
Indonesia - Fast Payment. Credit Transfer (ICT) services, has been expanded to include
This PADG comes into three new services: Request for Payment (RFP), Bulk Credit
effect on November 28, Transfer (BCT), and Direct Debit Transfer (DDT). As a result,
2023. adjustments to the BI-FAST service provision policy are
required, including the provision of alternative infrastructure
and enhancements to consumer protection aspects, to be
implemented no later than 6 months after the occurrence of
such material changes and/or adjustments.
14 PADG Nomor 18 Tahun Penyesuaian besaran kewajiban pemenuhan PLM dari Bank memantau dan
2023 tanggal 29 November sebelumnya 6% menjadi 5% dari DPK BUK dalam rupiah menjaga tingkat pemenuhan
2023 tentang Perubahan dan penggunaan surat berharga dalam transaksi repo kepada Penyangga Likuiditas
Ketujuh atas PADG BI dalam OPT yang dapat diperhitungkan untuk pemenuhan Makroprudensial (PLM).
No.21/22/PADG/2019 kewajiban PLM ditetapkan paling banyak 5% dari DPK BUK
tentang Rasio Intermediasi dalam rupiah, mulai berlaku sejak 1 Desember 2023 The Bank monitors
Makroprudensial dan and maintains the level
Penyangga Likuiditas Adjustment of the PLM fulfillment obligation from the previous of fulfillment of the
Makroprudensial bagi Bank 6% to 5% of the IDR-denominated Third Party Funds (BUK), Macroprudential Liquidity
Umum Konvensional, Bank and the use of securities in repo transactions with BI in the Buffer (MLB).
Umum Syariah, dan Unit OPT that can be counted towards the PLM obligation is set at a
Usaha Syariah. maximum of 5% of the IDR-denominated BUK, effective from
December 1, 2023
PADG ini mulai berlaku
pada tanggal 1 Desember
2023
PADG Number 18 of 2023
dated November 29, 2023,
regarding the Seventh
Amendment to PADG
No. 21/22/PADG/2019
on Macroprudential
Intermediation Ratios and
Macroprudential Liquidity
Buffers for Conventional
Commercial Banks, Sharia
Commercial Banks, and
Sharia Business Units.
This PADG shall come into
effect on December 1,
2023.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Bank Indonesia
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
15 PADG Nomor 19 Tahun Pelonggaran ketentuan batasan Rasio LTV untuk KP dan Bank telah memiliki Pedoman
2023 tanggal 4 Desember KP untuk properti berwawasan lingkungan, beserta batasan Internal pada Pedoman
2023 tentang Perubahan Uang Muka untuk KKB dan KKB untuk kendaraan bermotor Produk Kredit.
Kelima atas PADG berwawasan lingkungan dengan batasan Rasio LTV untuk KP
No.21/25/PADG/2019 dan Uang Muka untuk KKB sebagaimana diatur dalam PADG The Bank already has an
tentang Rasio Loan to No.23/6/PADG/2021, berlaku sejak tanggal 1 Januari 2024 Internal Guideline on the
Value untuk Kredit Properti, sampai dengan 31 Desember 2024 Credit Product Guidelines.
Rasio Financing to Value
untuk Pembiayaan Properti, The relaxation of the Loan to Value (LTV) ratio limits for
dan Uang Muka untuk housing loans and property financing for environmentally
Kredit atau Pembiayaan friendly properties, along with the down payment limits for
Kendaraan Bermotor. environmentally friendly motor vehicle loans, as stipulated
in PADG No. 23/6/PADG/2021, is effective from January 1,
PADG ini mulai berlaku 2024, until December 31, 2024.
pada tanggal 1 Januari
2024.
PADG Number 19 of
2023 dated December 4,
2023, regarding the Fifth
Amendment to PADG
No. 21/25/PADG/2019
concerning the Loan to
Value Ratio for Property
Loans, Financing to
Value Ratio for Property
Financing, and Down
Payment for Motor Vehicle
Loans.
This regulation shall come
into effect on January 1,
2024.
16 PADG Nomor 22 Tahun Kewajiban penyampaian bukti pendaftaran tresuri dealer bagi Bank akan menyampaikan
2023 tanggal 29 Desember peserta Operasi Moneter yang telah memperoleh izin dari Bank bukti pendaftaran tresuri
2023 tentang Perubahan Indonesia pada saat Peraturan Anggota Dewan Gubernur ini dealer kepada Bank
atas PADG No.22/26/ ditetapkan, dilakukan paling lambat tanggal 1 Agustus 2024. Indonesia sesuai dengan
PADG/2020 tentang ketentuan.
Kepesertaan Operasi The obligation to submit proof of registration as a treasury
Moneter. dealer for participants in Monetary Operations who have The Bank will submit proof
obtained permission from Bank Indonesia at the time these of registration of the dealer's
PADG ini mulai berlaku Governor's Board Regulations are enacted must be fulfilled no treasury to Bank Indonesia
pada tanggal 29 Desember later than August 1, 2024. in accordance with the
2023 provisions.
Regulatory Guidelines
Number 22 of 2023
dated December
29, 2023, regarding
Amendments to Regulatory
Guidelines Number
22/26/PADG/2020 on
Participation in Monetary
Operations.
These guidelines come into
effect on December 29,
2023.
2023 Annual Report PT Bank Mestika Dharma Tbk 159
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Lembaga Penjamin Simpanan
Indonesia Deposit Insurance Corporation
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
1 SE LPS No.SE-1/KE/2023 Audit Internal Bank harus melakukan pemeriksaan atas kualitas Pemeriksaan atas kualitas
tanggal 18 Januari data dan keandalan sistem yang digunakan dalam pengolahan data dan keandalan sistem
2023 tentang Pedoman dan penyimpanan data SCV paling sedikit 1 kali dalam 1 tahun. telah dilakukan oleh audit
Pemeriksaan atas Kualiatas Selain dilakukan oleh audit Internal Bank, pemeriksaan terhadap internal pada tanggal 7 - 21
Data dan Keandalan Sistem keandalan sistem yang digunakan dalam pengolahan dan Agustus 2023 dengan hasil
Pengolahan Data Single penyimpanan data SCV, juga dilakukan oleh Pihak Independen dikategorikan “Patuh dengan
Customer View bagi Audit yang Ditunjuk Bank paling sedikit 1 kali dalam 3 tahun. Hasil Catatan” yang disampaikan
Internal Bank dan Pihak pemeriksaan oleh Audit Internal Bank dan Pihak Independen kepada LPS pada tanggal 29
Independen yang Ditunjuk yang Ditunjuk Bank disampaikan kepada LPS paling lambat September 2023.
Bank. SE LPS ini mulai bulan berikutnya setelah bulan penyelesaian laporan hasil Bank menunjuk PT Vintus
berlaku pada tanggal 18 pemeriksaan. Integrasi Bisnis sebagai Pihak
Januari 2023 Eksternal yang independen
Internal Bank Audits must conduct examinations of data quality untuk pemeriksaan keandalan
SE LPS (Deposit Insurance and system reliability used in SCV (Single Customer View) data sistem SCV periode 2021-
Corporation) No.SE-1/ processing and storage at least once per year. In addition to 2023 yang berlangsung dari
KE/2023 dated January Internal Bank Audits, examinations of the system's reliability tanggal 10 November 2023
18, 2023, on Guidelines used in SCV data processing and storage are also conducted - 14 Desember 2023 dengan
for the Examination of by Independent Parties Appointed by the Bank at least once hasil dikategorikan “Patuh”
Data Quality and Reliability every 3 years. The results of the examinations by Internal Bank yang dituangkan pada
of Single Customer View Audits and Independent Parties Appointed by the Bank must tanggal 20 Desember 2023.
Data Processing Systems be submitted to the LPS no later than the following month after Laporan hasil pemeriksaan
for Internal Bank Audits the completion month of the examination report. oleh pihak independen telah
and Independent Parties disampaikan kepada LPS
Appointed by the Bank, pada tanggal 27 Desember
becomes effective on 2023.
January 18, 2023.
Examinations of data quality
and system reliability were
conducted by internal audit
from August 7 to August
21, 2023, with the results
categorized as "Compliant
with Notes," submitted to the
LPS on September 29, 2023.
The bank appointed PT
Vintus Integrasi Bisnis as an
independent external party
for the examination of the
SCV system's reliability for
the period 2021-2023, which
took place from November
10 to December 14, 2023,
with the results categorized
as "Compliant," documented
on December 20, 2023. The
examination results report
by the independent party
was submitted to the LPS on
December 27, 2023.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Lembaga Penjamin Simpanan
Indonesia Deposit Insurance Corporation
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
2 PLPS Nomor 1 Tahun 1. Sebagai peserta Penjaminan, Bank melakukan penilaian Bank telah melaksanakan
2023 tanggal 22 Mei sendiri atas kepatuhan Bank terhadap kewajiban Bank yaitu sesuai dengan ketentuan
2023 tentang Program a. menempatkan bukti kepesertaan atau salinannya yang
Penjaminan Simpanan ditetapkan oleh LPS di dalam kantor Bank atau tempat The Bank has implemented
PLPS ini mulai berlaku pada lainnya sehingga dapat diketahui dengan mudah oleh in accordance with the
tanggal 25 Mei 2023 masyarakat; dan provisions
b. menempatkan pengumuman pada seluruh kantor
PLPS Number 1 of 2023 Bank dan tempat lainnya yang dapat diketahui dengan
On May 22, 2023, the PLPS mudah oleh masyarakat mengenai maksimum tingkat
Deposit Insurance Program bunga Penjaminan yang wajar yang ditetapkan LPS dan
will take effect on May 25, maksimum nilai Simpanan yang dijamin LPS
2023.
2. Perhitungan Premi oleh Bank menjadi final setelah melewati
jangka waktu 10 tahun dihitung sejak tanggal jatuh tempo
pembayaran premi periode yang bersangkutan
3. Bank menginformasikan kepada Nasabah Penyimpan
mengenai
a. produk yang tidak dijamin LPS; dan
b. risiko Simpanan menjadi Simpanan tidak layak dibayar
oleh LPS jika Nasabah Penyimpan menerima hasil bunga
melebihi tingkat bunga Penjaminan LPS
1. As a participant in the Deposit Insurance scheme, the
Bank conducts its own assessment of compliance with its
obligations, namely:
a. Placing proof of participation or its copies as determined
by the Deposit Insurance Corporation (LPS) within the
Bank's premises or other locations easily accessible to the
public; and
b. Posting announcements in all Bank branches and other
locations easily accessible to the public regarding the
maximum reasonable deposit interest rates determined by
the LPS and the maximum guaranteed deposit amount by
the LPS.
2. The Premium calculation by the Bank becomes final after a
period of 10 years from the due date of the premium payment
for the respective period.
3. The Bank informs Depositors about:
a. Products not covered by the Deposit Insurance Corporation
(LPS); and
b. The risk of deposits becoming non-payable by the LPS if
Deposit customers receive interest returns exceeding the
LPS insurance interest rate.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Otoritas Jasa Keuangan (Pasar Modal)
Financial Services Authority (Capital Markets)
Regulasi Kajian Pelaksanaan
No.
Regulation Study Implementation
1 POJK No. 18/2023 Penerbitan dan Persyaratan Efek Bersifat Utang Sebagai tindak lanjut atas roadmap keuangan
dan Sukuk Berlandaskan Keberlanjutan. berkelanjjutan untuk mengembangkan industi
pasar modal serta menjaga kelestarian lingkungan
Issuance and Terms of Debt Securities dan dampak sosial yang berkelanjutan serta
and Sustainability-Based Sukuk. mendorong pengembangan efek bersifat utang
dan sukuk berlandaskan keberlanjutan.
As a follow-up to the financial roadmap to develop
the capital market industry and capital market
industry as well as preserving environment and
sustainable social impact as well as encouraging
the development of and sukuk based on
sustainability.
2 POJK No. 13/SEOJK.04/2023 Pembelian kembali saham perusahaan terbuka Mengatur mengenai pembelian kembali saham
sebagai akibat dibatalkannya pencatatan efek perusahaan terbuka dan perubahan status dari
oleh bursa efek karena kondisi atau peristiwa perusahaan terbuka menjadi perusahaan tertutup
yang signifikan berpengaruh negatif terhadap sebagai akibat dibatalkannya pencatatan efek
kelangsungan usaha. oleh bursa efek karena kondisi atau peristiwa
yang signifikan berpengaruh negatif terhadap
Buyback of public company shares as a result kelangsungan usaha.
of cancellation of securities listing by the
stock exchange due to conditions or events Regulates the repurchase of shares of a public
that significantly negatively affects business company and the change of status from public
continuity. company into a closed company as a result of
the cancellation of the listing of securities by
the stock exchange due to conditions or events
that has a significant negative effect on business
continuity.
3 SEOJK No. 12 Tata Cara Penyelenggaraan Perdagangan Karbon Mengatur ketentuan terkait tata cara
SEOJK.04/2023 Melalui Bursa Karbon. penyelenggaraan perdagangan karbon.
Procedures for organizing carbon trading Regulates provisions related to procedures
Through a Carbon Exchange. implementation of carbon trading.
4 POJK No. 15/2023 Penyelenggaraan Layanan Administrasi Prinsip Berisi ketentuan mengenai efisiensi pelaksanaan
Mengenali Nasabah. customer due diligence dan / atau enhanced due
diligence dan mendukung kegiatan pengawasan
Principle Administration Service Implementation di pasar modal.
Recognizing the Customer.
Contains provisions regarding the efficient
implementation of customer due diligence and / or
enhanced due diligence and support supervisory
activities.
5 POJK No. 16/2023 Penyidikan Tindak Pidana di Sektor Jasa Mengatur mengenai wewenang OJK untuk
Keuangan (POJK Penyidikan). melakukan penyidikan tindak pidana dan
penyelesaian pelanggaran di sektor jasa keuangan
Investigation of Criminal Acts in the Financial
Services Sector (POJK Investigation). Regulates the authority of OJK to investigate
criminal offenses and settlement of violations in
the financial services sector financial services
sector.
6 POJK No. 14/2023 Perdagangan Karbon Melalui Bursa Karbon. Mengatur mengenai ketentuan tindak lanjut
terkait perdagangan karbon melalui Bursa Karbon,
Carbon trading through the Carbon Exchange. persyaratan perdagangan karbon melalui busa ,
susunan pemegang saham, anggota direksi dan
dewan komisaris penyelenggara karbon, dll.
Regulates the follow-up provisions related to
carbon trading through the Carbon Exchange
Carbon Exchange, requirements for carbon
trading through foam, composition of
shareholders, members board of directors and
board of commissioners of the carbon carbon
organizer, etc.
7 POJK No. 18/2023 Penerbitan dan Persyaratan Efek Bersifat Utang Sebagai tindak lanjut atas roadmap keuangan
dan Sukuk Berlandaskan Keberlanjutan berkelanjjutan untuk mengembangkan industi
pasar modal serta menjaga kelestarian lingkungan
Issuance and Terms of Debt Securities and dan dampak sosial yang berkelanjutan serta
Sustainability-Based Sukuk. mendorong pengembangan efek bersifat utang
dan sukuk berlandaskan keberlanjutan.
As a follow-up to the sustainable finance roadmap
to develop the capital market industry and
capital market industry as well as preserving
environment and sustainable social impact as well
as encouraging the development of and sukuk
based on sustainability.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
PERUBAHAN KEBIJAKAN AKUNTANSI, ALASAN DAN DAMPAKNYA
TERHADAP LAPORAN KEUANGAN
Changes of Financial Policies, Reason and Impact to Financial Report
Pada tanggal 1 Januari 2023, Dewan Standar Akuntansi As of January 1, 2023, the Financial Accounting
Keuangan – Ikatan Akuntansi Indonesia telah melakukan Standards Board - Indonesian Accounting Association
revisi atas pernyataan standar akuntansi keuangan has revised the following statements of financial
(PSAK) sebagai berikut: accounting standards (PSAK):
a. PSAK 1 (Amandemen) : Penyajian Laporan a. PSAK 1 (Amendment): Presentation of Financial
Keuangan tentang Klasifikasi Liabilitas sebagai Statements on the Classification of Liabilities as
Jangka Pendek atau Jangka Panjang Short-term or Long-term
b. PSAK 1 (Amandemen) : Penyajian Laporan b. PSAK 1 (Amendment) : Presentation of Financial
Keuangan tentang Penggunaan yang Diintensikan Statements on Intended Use
c. PSAK 16 (Amandemen) : Aset Tetap tentang Hasil c. PSAK 16 (Amendment) : Fixed Assets on Results
Sebelum Penggunaan yang Diintensikan Before Intended Use
d. PSAK 25 (Amandemen) : Kebijakan Akuntansi, d. PSAK 25 (Amendment) : Accounting Policies,
Perubahan Estimasi Akuntansi dan Kesalahan Changes in Accounting Estimates and Errors on
tentang Defenisi Estimasi Akuntansi the Definition of Accounting Estimates
e. PSAK 46 (Amandemen) : Pajak Penghasilan e. PSAK 46 (Amendment) : Income Taxes on Deferred
tentang Pajak Tangguhan terkait Aset dan Liabilitas Taxes related to Assets and Liabilities arising from
yang timbl dari Transaksi Tunggal Single Transactions
Perseroan menerapkan PSAK yang berkaitan dengan The Company applies PSAK that relates to its business
kegiatan usahanya. activities.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
TINJAUAN MANAJEMEN
Management Overview
Sumber Daya Manusia
Human Resources
Satuan Kerja Kepatuhan
Compliance Department
Anti Pencucian Uang dan Pencegahan Pendanaan
Teroris
Anti Money Laundering and Combatting the Finance
of Terorism
Teknologi Informasi
Technology Information
Komite dibawah Direksi:
Committee Under The Board Of Directors:
1. Komite Kebijakan Perkreditan
Credit Policy Committee
2. Komite Manajemen Risiko
Risk Management Committee
3. Komite Pengarah IT
TI Steering Committee
4. Komite ALCO
ALCO Committee
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ANALISIS PEMBAHASAN MANAJEMEN
06
TINJAUAN MANAJEMEN TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 165
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
SUMBER DAYA MANUSIA
Human Resources
Sumber Daya Manusia (SDM) adalah instrumen penting Human Resources (HR) is an important instrument
dalam perusahaan yang berfungsi sebagai penggerak in the company that serves as a driving force in the
dalam kemajuan perusahaan. SDM yang baik harus progress of the company. Good human resources must
senantiasa dilatih dan dikembangkan agar dapat always be trained and developed in order to compete in
bersaing menghadapi perkembangan dunia profesional the development of the professional and technological
dan teknologi. Kapasitas dan kapabilitas yang dimiliki world. The capacity and capabilities possessed by HR
oleh SDM harus berkembang dan dapat mengantarkan must evolve and lead the company to success.
perusahaan dalam mencapai keberhasilan.
Bank Mestika sebagai Lembaga Jasa Keuangan memiliki As a Financial Services Institution, Bank Mestika has a
tanggungjawab lebih untuk menjaga kepercayaan greater responsibility to maintain the trust of the public
masyarakat yang akan memakai produk dan layanan who will use the products and services provided by the
yang disediakan oleh Perseroan. Untuk menjaga company. To maintain this trust, it must be supported
kepercayaan tersebut harus didukung oleh kompetensi by excellent HR competence to adapt and implement
SDM yang sangat baik agar dapat mengikuti, changes from regulatory, technological, and other legal
menerapkan perubahan-perubahan dari sisi regulasi, regulation aspects.
teknologi dan peraturan perundang-undangan lainnya.
Untuk mendukung hal tersebut, Perseroan memiliki To support this, the Company has an Education and
Bagian Pendidikan dan Pengembangan SDM yang Human Resources Development Section
bertugas untuk : tasked with:
a. Menyelenggarakan kegiatan pendidikan dan a. Organizing education and training activities in
pelatihan dalam rangka pengembangan kompetensi order to develop employee work competencies
kerja pegawai
b. Melakukan kajian-kajian terkait dengan b Conduct studies related to the development of
pengembangan kualitas SDM, seperti analisa human resource quality, such as workloadanalysis,
beban kerja, analisa kebutuhan pelatihan, dll training needs analysis, etc
c. Membuat dokumen perencanaan SDM, seperti c Create HR planning documents, such as workforce
perencanaan kebutuhan tenaga kerja, kurikulum needs planning, training curriculum, joblearning
pelatihan, roadmap pembelajaran jabatan, dll roadmap, etc
d. Termasuk di dalamnya mengadministrasikan data d This includes administering employee training and
pelatihan dan sertifikasi pegawai certification data
e. Mengembangkan program dan modul pelatihan e Develop internal training programs and modules
internal
f. Menyelenggarakan asesmen kompetensi kerja f. Conducting work competency assessments
Pengembangan SDM yang dilakukan Perseroan Human resource development carried out by the
sepanjang tahun 2023 adalah : Company throughout 2023 is:
1. Untuk Jajaran Eksekutif (direksi, komisaris, asisten 1. For Executive Board (directors, commissioners,
direktur, manajer), program pengembangan secara assistant directors, managers), the
umum adalah : generaldevelopment program is:
a. perekonomian nasional (economic review dan a. National Economy (Economic Review and
outlook) Outlook)
b. perbankan nasional (peraturan terbaru) b. National Banking (Latest Regulation)
c. kepemimpinan strategis, dan c. strategic leadership, and
d. keuangan berkelanjutan d. sustainable finance
2. Untuk Manajer Menengah Bawah, pengembangan 2. For Lower Middle Managers, general development is:
secara umum adalah :
a. Transformasi digital a. Digital transformation
b. Problem solving and decision making b. Problem solving and decision making
c. Manajemen kinerja c. Performance management
3. Untuk seluruh staff, pengembangan secara umum 3. For all staff, development focuses on technical
berorientasi pada kompetensi teknikal dan soft competencies and soft skills that support
skill yang dapat menunjang kinerja, salah satunya performance, including general topics related to
dengan materi umum yang berkaitan dengan the current and future development of banking
perkembangan jasa layanan perbankan saat ini services, such as data analysis, network security,
dan masa yang akan datang, seperti data analysis, risk management, compliance, etc.
network security, manajemen risiko, kepatuhan,
dst.
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4. Sertifikasi kompetensi kerja, bertujuan untuk 4. Work competency certification, aims to ensure that
memastikan bahwa karyawan Perseroan memiliki the Company’s employees have the knowledge,
pengetahuan, keterampilan dan kemampuan skills and abilities to support the duties and
untuk mendukung tugas dan tanggung jawab responsibilities carried. To keep up with professional
yang diemban. Untuk mengikuti perkembangan developments, certification is essential, serving
dunia profesional harus didukung oleh sertifikasi as recognition of their banking profession. The
yang digunakan sebagai pengakuan atas profesi company consistently facilitates all employees in
perbankan yang dimiliki. Perseroan senantiasa obtaining certification.
memfasilitasi seluruh karyawan untuk mendapatkan
sertifikasi.
Jumlah pelatihan inhouse yang diselenggarakan The company organized 15 in-house training classes.
sebanyak 15 (lima belas) kelas. Pelatihan publik yang Employees attended 94 public training classes, and 478
diikuti oleh karyawan sebanyak 94 (sembilan puluh individuals received certification.
empat) kelas dan telah memberikan sertifikasi kepada
478 (empat ratus tujuh puluh delapan) orang.
Jumlah Karyawan dan Deskripsi Sebaran Tingkat Pendidikan
Number of Employees and the Description of Educational Levels Distribution
2023 2022 Pendidikan | Education 2023 2022
Magister & Doktor
48 48
857 Magister & Doctor
804
Sarjana | Bachelor 857 804
Diploma | Diploma 96 151
Sekolah Menengah Umum
78 82
151 Senior High School
96 78 82
44 44
0 0 Sekolah Menengah Pertama
0 0
Magister & Sarjana Diploma Sekolah Sekolah Junior High School
Doktor Bachelor Diploma Menengah Menengah
Magister & Umum Pertama Total | Amount 1.079 1.085
Doctor Senior High Junior High
School School
Jumlah Karyawan Masing-masing Level Organisasi
Number of Employees Based on the Organizational Level
2023 2022 Jenis Kelamin | Gender 2023 2022
Female | Woman 690 701
690 701
Pria | Male 389 384
Total | Amount 1.079 1.085
389 384
Wanita Pria
Female Male
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Jumlah Karyawan Masing-masing Tingkat Usia
Number of Employees Based on Age Level
2023 2022 Usia | Age 2023 2022
<20 Tahun| Years 8 10
409 419 405 408 20-29 Tahun | Years 409 419
30-39 Tahun | Years 405 408
182
40-49 Tahun | Years 182 176
176
≥ 50 Tahun | Years 75 72
75 72
8 10 Total | Amount 1.079 1.085
<20 Tahun 20-29 Tahun 30-39 Tahun 40-49 Tahun ≥ 50 tahun
Years Years Years Years Years
Jumlah Karyawan Berdasarkan Status Kepegawaian
Number of Employees Based on Employment Status
446 460
425 417
2023 2022
122 130
42 38
23 19
8 8 2 2 3 3 8 8 0 0
Pembina Direktur Senior Direktur Junior Asisten Direktur Manajer Senior Manajer Junior Asisten Manajer Senior Staf Junior Staf Non Staf
Advisor Senior Director Junior Director Assistant Director Senior Manager Junior Manager Assistant Manager Senior Staff Junior Staff Non Staff
Golongan | Position 2023 2022
Pembina | Advisor 8 8
Direktur Senior | Senior Director 2 2
Direktur Junior | Junior Director 3 3
Asisten Direktur | Assisstant Director 8 8
Manajer Senior | Senior Manager 42 38
Manajer Junior | Junior Manager 23 19
Asisten Manajer | Assistant Manager 122 130
Senior Staf | Senior Staff 425 417
Junior Staf | Junior Staff 446 460
Non Staf | Non Staff 0 0
Total | Amount 1.079 1.085
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Pelatihan Yang Diberikan Pada Tahun 2023 Mencakup :
The training given in 2023 includes:
Golongan Topik Pelatihan
Category Training Topic
Pembina Tata Kelola Berdasarkan COBIT 2019
Advisor Governance Based on COBIT 2019
The Role of Governance, Risk, and Compliance (GRC) in Supporting Financial Sector
Performance
IT Security Awareness for Executive
Implementasi Perlindungan Data Pribadi
Implementation of Personal Data Protection
Direktur Senior Evaluasi Bisnis Proses melalui Transformasi Digital
Senior Director Business Process Evaluation through Digital Transformation
Information Security, Cybersecurity, dan Privacy Protection - Information Security
Direktor Junior
Mangement Systems - Requirements Awareness Training Course ISO 27001:2022
Junior Director
IT Security Awareness for Executive
Asisten Direktur
Assisstant Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon melalui Bursa Karbon
Director Overview Through POJK No. 14 of 2023 regarding Carbon Trading through Carbon Exchange
Rethinking Productivity Using Lego Serious Play
Manager Senior
Senior Manager Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan Antisipasi Leading
Indicators terhadap Kinerja Bank
Manager Junior Seminar on Economic Outlook Second Quarter 2023 to 2026: Identification and Anticipation
Junior Manager of Leading Indicators on Bank Performance
Tata Kelola Berdasarkan COBIT 2019
Governance Based on COBIT 2019
Implementasi Perlindungan Data Pribadi
Implementation of Personal Data Protection
Asisten Manajer Dinamika kebijakan fiskal dan moneter sebagai reaksi gejolak perekonomian serta dampak
Assistant Manager dan risikonya terhadap industri jasa keuangan
The dynamics of fiscal and monetary policy as a reaction to economic turmoil and its impact
and risks to the financial services industry
IT Security Awareness
Mengenal lebih jauh Pengaturan UU P2SK dalam Rangka Penguatan Literasi, Inklusi dan
Perlindungan Konsumen
Further Understanding of the P2SK Law Arrangements in the Context of Strengthening
Consumer Literacy, Inclusion and Protection
Analisa Kesenjangan Kompetensi
Competency Gap Analysis
Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Consumer Protection Related to POJK No.6/POJK.07/2022
Staf Senior IT Security Awareness
Senior Staff
Mengenal lebih jauh Pengaturan UU P2SK dalam Rangka Penguatan Literasi, Inklusi dan
Perlindungan Konsumen
Staf Junior
Further Understanding of the P2SK Law Arrangements in the Context of Strengthening
Junior Staff
Consumer Literacy, Inclusion and Protection
Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022
Consumer Protection Related to POJK No.6/POJK.07/2022
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Rencana pengembangan SDM tahun 2024 direncanakan The Human Resources Development plan for 2024 is as
sebagai berikut : follows:
1. Pendidikan untuk calon teller 1. Education for teller candidates
2. Pendidikan untuk calon staf customer service 2. Education for customer service staff candidates
3. Pendidikan untuk calon marketing bank 3. Education for bank marketing candidates
4. Pendidikan kepemimpinan untuk calon pemimpin 4. Leadership education for Assistant Branch
Cabang Pembantu Manager candidates
Selain itu, Perseroan telah merencanakan untuk In addition, the Company has planned to provide
memberikan sertifikasi kompetensi untuk para pejabat competency certification for officials who havecritical
yang memiliki fungsi kritikal sesuai bidang yang telah functions according to the fields that have been
ditetapkan untuk setiap jabatan. Serta refreshment determined for each position. As well as competency
kompetensi bidang manajemen risiko perbankan juga refreshment in the field of banking risk management will
akan dilakukan untuk karyawan yang telah memiliki also be carried out for employees who already have a
sertifikat kompetensi manajemen risiko. risk management competency certificate.
KEPATUHAN
Compliance
Fungsi kepatuhan dalam kegiatan bisnis perbankan telah The compliance function in banking business activities
diatur dalam Peraturan Otoritas Jasa Keuangan No. 46/ has been regulated in the Financial Services Authority
POJK.03/2017 dinyatakan bahwa fungsi kepatuhan Regulation No. 46/POJK.03/2017 stated that the
adalah serangkaian tindakan atau langkah-langkah compliance function is a series of preventive (ex-
yang bersifat preventif (ex-ante) untuk memastikan ante) actions or measures to ensure that policies,
bahwa kebijakan, ketentuan, sistem dan prosedur, provisions, systems and procedures, as well as business
serta kegiatan usaha yang dilakukan oleh bank telah activities carried out by banks are in accordance with
sesuai dengan ketentuan Otoritas Jasa Keuangan the provisions of the Financial Services Authority and
dan ketentuan peraturan perundang-undangan serta laws and regulations and ensure bank compliance with
memastikan kepatuhan bank terhadap komitmen yang commitments that made by the bank to the Financial
dibuat oleh bank kepada Otoritas Jasa Keuangan dan/ Services Authority and/or other competent supervisory
atau otoritas pengawas lain yang berwenang. authorities.
Fungsi kepatuhan merupakan bagian dari pelaksanaan The compliance function is part of the implementation of
framework manajemen risiko yang melakukan a risk management framework that manages compliance
pengelolaan risiko kepatuhan didalam kegiatan bisnis risk in the Company’s business activities. If compliance
Perseroan. Fungsi kepatuhan bila tidak dijalankan dan functions are notexecuted and managed properly, it can
dikelola dengan baik akan mengakibatkan dampak result in negative impacts, potentially decreasing public
negatif hingga dapat menurunkan tingkat kepercayaan trust in Financial Services Institutions.
masyarakat terhadap Lembaga Jasa Keuangan.
Perseroan dalam kegiatan bisnisnya telah memiliki The Company in its business activities has a compliance
bagian kepatuhan yang bertugas untuk menjalankan section tasked with carrying out compliance functions
fungsi kepatuhan yang mengawasi agar semua kegiatan that supervise all activities carried out by the Company
yang dilakukan oleh Perseroan dijalankan sesuai dengan in accordance with applicable laws and regulations.
peraturan perundang-undangan yang berlaku.
Tugas dan tanggungjawab bagian Kepatuhan Perseroan The duties and responsibilities of the Company’s
sepanjang tahun 2023 dirincikan sebagai berikut : Compliance Department throughout 2023 are detailed
as follows:
a. Melakukan kajian kepatuhan terhadap Rancangan/ a. Conduct compliance reviews on Drafts/
Penyempurnaan Kebijakan, Pedoman, Standar, Refinements of Policies, Guidelines, Standards,
Prosedur, dan/atau Produk Bank. Procedures, and/or Bank Products.
b. Melakukan kajian aspek kepatuhan kredit dengan b. Conduct compliance reviews on credit compliance
memperhatikan aspek kehati-hatian Bank dengan aspects, considering the prudential aspects of the
limit kumulatif kredit ≥ Rp 10 Miliar keatas dan Bank with cumulative credit limits ≥ Rp 10 Billion
penyediaan dana bagi pihak terkait > Rp 1 Miliar. and funding for related parties > Rp 1 Billion.
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c. Melakukan pengelolaan mengenai risiko kepatuhan c. Manage compliance risk faced in the implementation
yang dihadapi dalam rangka penerapan manajemen of the Bank’s risk management.
risiko Bank.
d. Memastikan bahwa komitmen Bank kepada Otoritas d. Ensure that the Bank’s commitments to the
Jasa Keuangan dan/atau Otoritas Pengawas Bank Financial Services Authority and/or relevant
yang berwenang agar ditindaklanjuti dengan benar BankingSupervisory Authorities are properly and
dan tepat waktu. timely followed up.
e. Memantau dan memastikan agar seluruh laporan ke e. Monitor and ensure that all reports to the
Regulator disampaikan secara tepat waktu sesuai Regulator are submitted promptly in accordance
dengan ketentuan regulator yang berlaku, serta with prevailing regulatory provisions, and conduct
melakukan Compliance Report Monitoring untuk Compliance Report Monitoring to mitigate
memitigasi terjadinya keterlambatan pelaporan reportingdelays to the Regulator.
kepada Regulator.
f. Membuat Laporan Kepatuhan secara berkala f. Prepare Compliance Reports periodically to the
kepada Direksi, Dewan Komisaris dan Otoritas Jasa Board of Directors, Board of Commissioners, and
Keuangan. Financial Services Authority.
g. Melakukan pemantauan/review pelaksanaan g. Monitor/review compliance implementation in work
kepatuhan di unit kerja dan mengkaji apakah ada units and assess if there are compliance issues in
permasalahan kepatuhan di Unit kerja. the work units.
h. Melakukan sosialisasi atas peraturan dari Regulator h. Conduct dissemination of newly issued regulations
yang baru diterbitkan kepada unit kerja terkait. from the Regulator to relevant work units.
i. Memberikan sosialisasi mengenai ketentuan i. Provide orientation on Regulatory provisions to
Regulator kepada karyawan baru melalui new employees through Education.
Pendidikan.
j. Mengikutsertakan Sumber Daya Manusia di Satuan j. Involve Human Resources in the Compliance Unit
Kerja Kepatuhan dalam berbagai pelatihan dan in various training and dissemination of regulations
sosialisasi peraturan dari regulator, ekstenal from external and internal regulators.
maupun internal.
k. Melakukan koordinasi dalam penyediaan data k. Coordinate in providing data and documents
dan dokumen terkait pemeriksaan Internal dan related to Internal and External examinations.
Eksternal.
l. Memberikan masukan atau tanggapan atas l. Provide input or responses to inquiries from work
pertanyaan dari unit kerja terkait pelaksanaan units regarding the implementation of Financial
peraturan Otoritas Jasa Keuangan dan Bank Services Authority and Bank Indonesia regulations.
Indonesia.
m. Melakukan kegiatan lainnya yang terkait dengan m. Conduct other activities related to Compliance
Fungsi Kepatuhan. Functions.
Tugas dan tanggung jawab fungsi kepatuhan dijalankan The duties and responsibilities of the compliance
untuk mengidentifikasi, mengukur, memantau function are carried out to identify, measure, monitor and
dan mengendalikan risiko agar dapat mengikuti control risks in order to keep up with the development
perkembangan dunia perbankan dan teknologi sesuai of the banking world and technology in accordance with
dengan kompleksitas bisnis Perseroan. the complexity of the Company’s business.
Rencana kerja tahun 2024 akan dijalankan sesuai The 2024 work plan will be carried out in accordance
dengan Peraturan Otoritas Jasa Keuangan dan with the Financial Services Authority Regulations and
peraturan perundang-undangan yang berlaku. applicable laws and regulations.
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ANTI PENCUCIAN UANG DAN PENCEGAHAN PENDANAAN
TERORIS (APU DAN PPT)
Anti Money Laundering and Prevention of Terrorist Funding (APU and PPT)
Dengan berkembangnya kompleksitas produk dan layanan With the growing complexity of products and services
yang diberikan serta semakin meningkatnya penggunaan provided and the increasing use of information
teknologi informasi untuk kemudahan dalam melakukan technology for ease in conducting transactions and
transaksi dan mengakses layanan yang diberikan oleh accessing services provided by the Bank, the banking
Bank membuat Perbankan menjadi lembaga yang sangat sector has become highly vulnerable to being exploited
rentan terhadap kemungkinan dimanfaatkan sebagai for money laundering, terrorism financing, and/or
media pencucian uang, pendanaan terorisme, dan/ atau financing of the proliferation of weapons of mass
pendanaan proliferasi senjata pemusnah massal. destruction.
Untuk itu diperlukan penerapan program Anti Pencucian Therefore, the consistent, optimal, and effective
Uang dan Pencegahan Pendanaan Terorisme (APU implementation of Anti-Money Laundering and
PPT) dan Pencegahan Pendanaan Plofiresasi Senjata Terrorism Financing (AML/CFT) and Prevention of
Pemusnah Massal (PPPSPM) yang konsisten, optimal Financing of Weapons of Mass Destruction (WMD)
dan efektif pada seluruh produk, layanan maupun programs is necessary for all bank products, services,
transaksi Bank. and transactions.
Penerapan program tersebut tidak saja penting untuk The implementation of these programs is not only
pemberantasan Tindak Pidana Pencucian Uang (TPPU), important for combating Money Laundering Crimes
Tindak Pidana Pendanaan Terorisme (TPPT) maupun (MLC), Terrorism Financing Crimes (TFC), and Financing
Pendanaan Plofiferasi Senjata Pemusnah Massal of Weapons of Mass Destruction (FoWMD), but also to
(PPSPM), juga untuk mendukung penerapan prudential support the implementation of prudential banking that
banking yang dapat melindungi Bank dari berbagai can protect the bank from various risks that may arise,
risiko yang mungkin timbul antara lain risiko kepatuhan, including compliance risks, legal risks, reputation risks,
risiko hukum, risiko reputasi dan risiko operasional serta and operational risks, and to enhance good Corporate
meningkatkan Tata Kelola Perusahaan yang baik. Governance.
APU, PPT dan PPPSPM diatur dalam Peraturan AML/CFT and PFoWMD are regulated under Financial
Otoritas Jasa Keuangan No. 8 tahun 2023 dan Services Authority Regulation No. 8 of 2023, and
senantiasa dilakukan penyempurnaan peraturan regulations are constantly being refined, considering
dengan mempertimbangkan perkembangan inovasi the rapid and dynamic innovation and technology
dan teknologi yang cepat dan dinamis di sektor developments in the financial services sector, while
jasa keuangan dengan tetap memperhatikan aspek also paying attention to security, confidentiality, and
keamanan, kerahasiaan serta mitigasi risiko. risk mitigation aspects.
Selain itu, penerapan APU dan PPT ini dilakukan juga In addition, the implementation of AML (Anti-Money
berpedoman pada regulasi lain yang berlaku, yakni: Laundering) and CTF (Counter-Terrorist Financing) is
also guided by other applicable regulations, namely:
· Undang-Undang Nomor 8 tahun 2010 tentang · Law Number 8 of 2010 concerning the Prevention
Pencegahan dan Pemberantasan Tindak Pidana and Eradication of Money Laundering,
Pencucian Uang,
· Undang-Undang Nomor 9 Tahun 2013 tentang · Law Number 9 of 2013 concerning the Prevention
Pencegahan dan Pemberantasan Tindak Pidana and Eradication of Criminal Acts of Terrorism
Pendanaan Terorisme dan Financing and
· Peraturan- Peraturan lainnya yang dikeluarkan oleh · Other regulations issued by the Indonesian
Pusat Pelaporan dan Analisis Transaksi Keuangan Financial Transaction Reports and Analysis Center
(PPATK) maupun Otoritas Jasa Keuangan. (INTRAC) and the Financial Services Authority.
Penerapan program APU dan PPT yang dimaksud The implementation of AML and CFT programs includes:
mencakup :
A. Pengawasan aktif Direksi dan Dewan Komisaris A. Active supervision of the Board of Directors and
Board of Commissioners
Pengawasan aktif Direksi dan Dewan Komisaris Active supervision by the Board of Directors and
menjadi poin penting dalam penerapan program Board of Commissioners is a crucial aspect of
APU, PPT, dan PPPSPM Bank yang merupakan implementing AML, CTF, and WMD (Weapons of Mass
bagian dari penerapan Manajemen Risiko Bank Destruction) Proliferation Prevention programs in the
secara keseluruhan. Pengawasan aktif yang Bank, which are part of the overall implementation of
diberikan tersebut mencakup banyak hal seperti the Bank’s Risk Management. The active supervision
memastikan adanya Kebijakan dan Prosedur entails ensuring the existence of Written Policies and
Tertulis, memastikan adanya pembahasan terkait Procedures, ensuring discussions regarding AML,
APU, PPT, dan PPPSPM baik dalam rapat Direksi CTF, and WMD Proliferation Prevention bothin Board
maupun rapat Dewan Komisaris, membentuk Bagian of Directors meetings and Board of Commissioners
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APU, PPT, dan PPPSPM Bank yang bertanggung meetings, establishing an AML, CTF, and WMD
jawab terhadap penerapan program APU, PPT, dan Proliferation Prevention Department responsible
PPPSPM serta pengawasan-pengawasan lainnya for implementing AML, CTF, and WMD Proliferation
yang ditujukan untuk mendukung penerapan Prevention programs, as well as other supervisions
program APU, PPT, dan PPPSPM pada Bank. aimed to support the implementation of AML, CTF,
and WMD Proliferation Prevention programs in the
Bank.
B. Kebijakan dan Prosedur B. Policies and Procedures
Kebijakan dan Prosedur Tertulis Bank Mestika Bank Mestika’s Written Policies and Procedures
tentang Penerapan Program Anti Pencucian regarding the Implementation of Anti-Money
Uang, Pencegahan Pendanaan Terorisme, dan Laundering, Counter-Terrorist Financing, and
Pencegahan Pendanaan Proliferasi Senjata Weapons of Mass Destruction Proliferation Prevention
Pemusnah Massal (APU, PPT, dan PPPSPM) telah Programs(AML, CTF, and WMD Proliferation
memuat aspek-aspek yang tercantum dalam Prevention) have incorporated aspectsoutlined in
Peraturan Otoritas Jasa Keuangan Nomor 8 Tahun Financial Services Authority Regulation Number
2023 tentang Penerapan Program Anti Pencucian 8 of 2023 concerning the Implementation of Anti-
Uang, Pencegahan Pendanaan Terorisme, dan Money Laundering, Counter-Terrorist Financing,
Pencegahan Pendanaan Proliferasi Senjata and Weapons of Mass Destruction Proliferation
Pemusnah Massal di Sektor Jasa Keuangan. Prevention Programs in the Financial Services Sector.
Kebijakan ini menjadi acuan yang wajib diterapkan These policies serve as mandatory guidelines to be
oleh semua Staf dan Pejabat Bank yang terkait, implemented consistently by all Staff and Officials of
termasuk Direksi dan Dewan Komisaris secara the Bank, including the Board of Directors and Board
konsisten. Untuk tetap menjaga efektivitas of Commissioners. To maintain the effectiveness of
pelaksanaan Program APU, PPT, dan PPPSPM, the AML, CTF, and WMD Proliferation Prevention
Bank melakukan pengkinian dan menyesuaikan Program implementation, the Bank updates and
Kebijakan dan Prosedur Internal dengan ketentuan adjusts its Internal Policies and Procedures in
terkini yang bersumber dari Regulator yang terkait accordance with the latest provisions sourced from
tentang Penerapan Program APU, PPT, dan the relevant Regulator regarding the Implementation
PPPSPM. of AML, CTF, and WMD Proliferation Prevention
Programs.
C. Pengendalian Intern C. Internal Control
Bank memiliki sistem pengendalian intern yang The Bank has an effective internal controlsystem,
efektif, antara lain dibuktikan dengan : evidenced by:
· Bank memiliki kebijakan, prosedur dan · Adequate internal policies, procedures, and
pemantauan internal yang memadai, monitoring,
· Terdapat batasan wewenang dan tanggung · Clearly defined authority limits and
jawab satuan kerja terkait dengan penerapan responsibilities of relevant work units
program APU, PPT, dan PPPSPM, regardingthe implementation of AML, CTF,
and WMD Proliferation Prevention programs,
· Bank melakukan pemeriksaan secara · Independent inspections conducted by the
independen untuk memastikan efektivitas Bank to ensure the effectiveness of the
penerapan program APU, PPT, dan PPPSPM. implementation of AML, CTF, and WMD
Proliferation Prevention programs.
D. Sistem Informasi Manajemen D. Management Information System
Bank Mestika senantiasa melakukan pemantauan Management Information System Bank Mestika
terhadap profil dan transaksi Nasabah dengan continuously monitors customer profiles and
sistem informasi yang dapat menelusuri, transactions using an information system capable
mengidentifikasi, menganalisa, memantau dan of tracing, identifying, analyzing, monitoring,
menyediakan laporan secara efektif mengenai and providing effective reports on customer
transaksi yang dilakukan oleh Nasabah serta transactions. The Bank periodically adjusts
melakukan penyesuaian berkala terhadap parameter parameters used to identify suspicious financial
yang digunakan untuk mengidentifikasi transaksi transactions. In the prevention of terrorist
keuangan yang mencurigakan. Dalam pencegahan financing and weapons of mass destruction
terhadap tindak pidana pendanaan terorisme dan proliferation crimes, the Bank maintains adatabase
pendanaan proliferasi senjata pemusnah massal, of the List of Suspected Terrorists and Terrorist
dilakukan pemeliharaan pangkalan data (database) Organizations (DTTOT) and the List of Weapons of
terhadap Daftar Terduga Teroris dan Organisasi Mass Destruction Proliferation Funding (DPPSPM)
Teroris (DTTOT) dan Daftar Pendanaan Proliferasi as a basis for conducting screening for Prospective
Senjata Pemusnah Massal (DPPSPM) sebagai Customers, Customers, and Walk-In Customers
dasar dalam pelaksanaan screening untuk Calon (WIC) using the SIGAP application from the
Nasabah, Nasabah dan WIC (Walk In Customer) Financial Services Authority. The Bank also utilizes
melalui pemanfaatan aplikasi SIGAP dari OJK. the SIPENDAR application from INTRAC as a
Bank juga menggunakan aplikasi SIPENDAR dari medium for exchanging and managing information
PPATK sebagai media pertukaran dan pengelolaan about suspected terrorist financing to optimize
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informasi mengenai terduga Pendanaan Terorisme efforts in preventing and eradicating terrorist
untuk mengoptimalkan upaya pencegahan dan financing crimes. The Bank utilizes politically
pemberantasan TPPT (Tindak Pidana Pendanaan exposed person (PEP) data in the PEP application
Terorisme). Pemanfaatan data PEP (Politically from INTRAC (Indonesian Financial Transaction
Exposed Person) pada aplikasi PEP dari PPATK Reports and Analysis Center) to identify and verify
untuk melakukan identifikasi dan verifikasi terhadap new Bank customers.
Nasabah baru Bank.
E. SDM dan Pelatihan E. HR and Training
Untuk meningkatkan kesadaran dan pemahaman To increase awareness and understanding among
kepada karyawan akan pentingnya program APU, employees ofthe importance of AML, CTF, and WMD
PPT, dan PPPSPM dalam mencegah Bank digunakan Proliferation Prevention programs in preventing
sebagai sarana kejahatan, Perseroan enantiasa the Bank from being used for criminal activities,
memberikan pelatihan atau sosialisasi secara the company continuously provides training or
berkesinambungan kepada petugas dan pejabat socialization to officers and officials of the Bank.
Bank sehingga diharapkan mampu menambah This is expected to enhance the knowledge and
pengetahuan serta pemahaman pegawai untuk understanding of employees to minimize money
meminimalisir terjadinya tindak pidana pencucian laundering crimes, terrorist financing crimes,
uang, tindak pidana pendanaan terorisme, dan/ atau and/or weapons of mass destruction proliferation
pendanaan proliferasi senjata pemusnah massal. financing.
Pelatihan yang diberikan kepada karyawan untuk The training provided to employees for competency
pengembangan kompetensi di tahun 2023 sebagai development in 2023 includes:
berikut :
a. Penerapan program Anti Pencucian Uang, a. Implementation of Anti-Money Laundering,
Pencegahan Pendanaan Terorisme, dan Counter-Terrorist Financing, and Weapons
Pencegahan Pendanaan Proliferasi Senjata of Mass Destruction Proliferation Prevention
Pemusnah Massal (APU, PPT, dan PPPSPM); (AML, CTF, and WMD Proliferation Prevention)
programs;
b. Tipologi / Red Flag Transaksi dalam Tindak b. Typologies/Red Flags in specific criminal
Pidana tertentu; activities;
c. Identifikasi transaksi keuangan mencurigakan c. Identification of suspicious financial
dan penentuan tindak pidana asal; transactions and determination of the original
criminal activity;
d. Koordinasi anggota tim kerja analisis kolaboratif d. Coordination of collaborative analysisteam
terkait Pemilihan Umum dan Pemilihan Kepala members related to General Elections and
Daerah; RegionalHead Elections;
e. Penyusunan Individual Risk Assessment dan e. Preparation of Individual Risk Assessments
Risk Enterprise terkait program APU, PPT, dan and Enterprise Risk related to AML, CTF, and
PPPSPM; WMD Proliferation Prevention programs;
f. Penguatan kerangka hukum terkait f. Strengthening the legal framework related to
pencegahan dan pemberantasan pendanaan the prevention and eradication of weapons of
proliferasi sejata pemusnah massal; mass destruction proliferation financing;
g. Penilaian risiko sektoral (Sectoral Risk g. Sectoral Risk Assessment for Money
Assessment) Tindak Pidana Pencucian Uang, Laundering, Terrorist Financing, and Weapons
Tindak Pidana Pendanaan Terorisme, dan of Mass Destruction Proliferation Financing;
Pendanaan Proliferasi Senjata Pemusnah
Massal;
h. Pelatihan/ seminar yang bertujuan memperluas h. Training/seminars aimed at expanding
wawasan tentang APU, PPT dan PPPSPM/ knowledge about AML, CTF, and WMD
compliance maupun risk. Proliferation Prevention/compliance as well as
risk management.
Kinerja Sepanjang Tahun 2023 Performance Throughout 2023
Penerapan program APU dan PPT yang dilakukan The implementation of AML and CFT programs is
sebagai berikut : carried out as follows:
a. Melakukan monitoring dan pengawasan a. Monitoring and supervising the implementation of
pelaksanaan program APU, PPT dan PPPSPM AML, CFT and PPPSPM programs as stipulated in
sebagaimana diatur dalam Kebijakan Internal Bank. the Bank’s Internal Policy.
b. Melakukan penilaian risiko Tindak Pidana Pencucian b. Assessing the risks of Money Laundering Crimes
Uang (TPPU) dan Tindak Pidana Pendanaan (MLC) and Terrorist Financing Crimes (TFC) both at
Terorisme (TPPT) baik secara konsolidasi Bank the Bank’s consolidated level and at each Branch
maupun pada masing-masing Kantor Cabang. Office.
c. Identifikasi dan verifikasi Calon Nasabah, Nasabah c. Identifying and verifying Prospective Customers,
dan WIC (Walk In Customer) serta Pemilik Manfaat Customers, and Walk-In Customers (WIC) as well
(Beneficial Owner). as Beneficial Owners.
d. Pelaksanaan Uji Tuntas Lanjut (Enhanced Due d. Implementing Enhanced Due Diligence (EDD) on
Diligence/EDD) terhadap Calon Nasabah, Nasabah, Prospective Customers, Customers, WIC, and/or
WIC (Walk In Customer) dan/ atau Pemilik Manfaat Beneficial Owners classified as high risk.
yang tergolong berisiko tinggi.
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e. Pemantauan dan analisa transaksi secara e. Continuously monitoring and analyzing transactions
berkesinambungan untuk mengidentifikasi to identify their alignment with customer profiles
kesesuaian antara transaksi dengan profil dan/ and/or business activities.
atau kegiatan usaha Nasabah.
f. Menetapkan dan menyesuaikan parameter f. Establishing and adjusting transaction monitoring
pemantauan transaksi dalam mengidentifikasi parameters to identify suspicious financial
transaksi keuangan mencurigakan sebagai upaya transactions to enhance the quality of transaction
untuk meningkatkan kualitas pemantauan dan monitoring and analysis.
analisa transaksi.
g. Pemenuhan kewajiban pelaporan melalui g. Fulfilling reporting obligations by submitting
penyampaian laporan LTKT (Laporan Transaksi reports such as Cash Transaction Reports (LTKT),
Keuangan Tunai), LTKM (Laporan Transaksi Suspicious Transaction Reports (STR), Reports
Keuangan Mencurigakan), LTKL (Laporan Transaksi on Financial Transactions to and fromAbroad
Keuangan Dari dan Ke Luar Negeri) dan laporan (LTKL), and reports via the Integrated Customer
Sistem Informasi Pengguna Jasa Terpadu (SIJPT) Information System (SIJPT) to INTRAC.
kepada PPATK.
h. Penyempurnaan dan pengembangan proses kerja h. Refining and developing work processes using
dengan pemanfaatan Teknologi Informasi (TI) untuk Information Technology (IT) to support AML, CTF,
mendukung pengawasan dan pelaporan APU, PPT, and WMD Proliferation Prevention monitoring and
dan PPPSPM. reporting.
i. Menyampaikan Laporan Realisasi Rencana i. Submitting the Implementation Report of Data
Pengkinian Data tahun 2022 kepada Otoritas Jasa Updating Plan for 2022 to the Financial Services
Keuangan (OJK). Authority (OJK).
j. Monitoring realisasi pengkinian data Nasabah j. Monitoring the implementation of customer
untuk tahun 2023 dengan kategori tingkat ririko data updating for 2023, categorized as low
rendah (Low), tingkat risiko menengah (Moderate) risk,moderate risk, and high risk per Branch Office,
dan tingkat risiko tinggi (High) per Kantor Cabang starting from January 2023..
yang dilaksanakan sejak Januari 2023.
k. Melakukan penyesuaian terhadap Kebijakan dan k. Adjusting Written Policies and Procedures (WPP)
Prosedur Tertulis (KPT) dengan mengacu pada in accordance with Financial Services Authority
POJK No. 8 tahun 2023 tentang Penerapan Regulation No. 8 of 2023 on the Implementation
Program Anti Pencucian Uang, Pencegahan of Anti-Money Laundering, Counter-Terrorist
Pendanaan Terorisme, Dan Pencegahan Pendanaan Financing, and WMD Proliferation Prevention
Proliferasi Senjata Pemusnah Massal di Sektor Jasa Programs in the Financial Services Sector.
Keuangan.
l. Menyampaikan Laporan Anti Pencucian Uang dan l. Submitting Anti-Money Laundering and Counter-
Pencegahan Pendanaan Terorisme (APU dan PPT) Terrorist Financing (AML and CTF) Reports for
Bank Umum Periode Semester I 2023, melalui Commercial Banks for the First Half of 2023 through
Aplikasi Pelaporan Online OJK (APOLO). the OJK Online Reporting Application (APOLO).
m. Melakukan pengayaan informasi Daftar Pantau m. Enriching information in the Updating Watchlist with
Pengkinian (Updating Watchlist) dengan status “Not Found” status and Normal Inquiry with “Not
Tidak Ditemukan dan Pengayaan Informasi (Inquiry) Found” status through the SIPENDAR application
Normal dengan status Tidak Ditemukan melalui provided by INTRAC.
aplikasi SIPENDAR yang disediakan oleh PPATK.
n. Pemeliharaan Daftar Terduga Teroris dan Organisasi n. Maintaining the List of Suspected Terrorists and
Teroris (DTTOT) dan Daftar Pendanaan Proliferasi Terrorist Organizations (DTTOT) and the List
Senjata Pemusnah Massal (DPPSPM) serta PEP of Weapons of Mass Destruction Proliferation
(Politically Exposed Person) sebagai dasar dalam Funding (DPPSPM) as well as Politically Exposed
pelaksanaan screening untuk Calon Nasabah, Persons (PEP) as a basis for screening Prospective
Nasabah dan WIC (Walk In Customer). Customers, Customers, and WIC
o. Pembaharuan Daftar Negara Berisiko Tinggi (High o. Updating the list of High-Risk Countries as a
Risk Countries) sebagai rujukan petugas pelaksana reference for executing officers to conduct
untuk melaksanakan prosedur EDD (Enhanced Due Enhanced Due Diligence (EDD) procedures and to
Diligence) dan mewaspadai transaksi-transaksi be vigilant regarding transactions related to these
yang terkait dengan Negara-Negara tersebut. countries.
p. Pengecekan/ screening berkala atas kesamaan p. Periodic checking/screening for identity matches
identitas Nasabah dengan Daftar Terduga Teroris between customers and the List of Suspected
dan Organisasi Teroris (DTTOT) dan Daftar Terrorists and Terrorist Organizations (DTTOT)
Pendanaan Proliferasi Senjata Pemusnah Massal and the List of Weapons of Mass Destruction
(DPPSPM). Proliferation Funding (DPPSPM).
q. Pemenuhan kewajiban pelaporan Sistem q. Fulfilling the obligation to report Foreign Customer
Penyampaian Informasi Nasabah Asing (SiPINA) Information Submission (SiPINA) to the OJK for
kepada OJK dalam rangka pelaksanaan pertukaran the purpose of exchanging data with Partner
data dengan Negara/ Yurisdiksi Mitra untuk Countries/Jurisdictions for tax purposes.
kepentingan perpajakan.
r. Mengimplementasikan APU PPT E-Traning/ r. Implementing AML and CTF E-Training/
Sosialisasi Online yang akan dilakukan secara Socialization Online periodically to enhance
berkala dalam upaya untuk meningkatkan understanding and awareness regarding the
pemahaman serta kesadaran (awareness) terkait importance of implementing AML and CTF
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pentingnya pelaksanaan program APU PPT programs in preventing MLC (Money Laundering
dalam rangka pencegahan TPPU (Tindak Pidana Crimes), TFC (Terrorist Financing Crimes), and
Pencucian Uang), TPPT (Tindak Pidana Pendanaan WMD Proliferation Financing (WMDPF).
Terorisme) dan PPSPM (Pendanaan Proliferasi
Senjata Pemusnah Massal).
s. Memberikan pelatihan berkala kepada pegawai s. Providing periodic training to employees
yang melakukan pengawasan penerapan program responsible for monitoring the implementation
APU, PPT, dan PPPSPM maupun yang terkait of AML, CTF, and PPPSPM programs, as well as
dengan penyusunan pelaporan kepada PPATK dan those involved in preparing reports to INTRAC and
OJK (Otoritas Jasa Keuangan). Financial Services Authorithy.
t. Pemanfaatan data PEP (Politically Exposed Person) t. Utilizing Politically Exposed Person (PEP) data in
pada aplikasi PEP dari PPATK dengan akses melalui the PEP application from PPATK with accessvia
web-portal untuk melakukan identifikasi dan a web portal to identify and verify new Bank
verifikasi terhadap Nasabah baru Bank. customers.
u. Menyampaikan laporan PDKT (Penyampaian Data u. Submitting PDKT (Submission of Thematic Special
Khusus Tematik) dan PIKT (Penyampaian Informasi Data) and PIKT (Submission of Thematic Special
Khusus Tematik) kepada PPATK melalui aplikasi Information) reports to INTRAC through the goAML
goAML dalam rangka pengawasan dan pemantauan application in the context of supervision and
terhadap Pemilihan Umum dan Pemilihan Kepala monitoring of General Elections and Regional Head
Daerah sebagai bagian dari Tim Kerja Analisis Elections as part of the Collaborative Analysis Work
Kolaboratif. Team.
Rencana Kerja APU dan PPT tahun 2024 The Plan of Action for AML and CTF in 2023
Langkah-langkah yang akan ditempuh Bank untuk The steps that the Bank will take to improve the quality
meningkatkan kualitas pelaksanaan program APU dan of the implementation of the AML and CTF programs in
PPT di tahun 2024 adalah : melaksanakan kewajiban 2024 are as follows: Implementing the obligation to report
pelaporan LTKT, LTKM, LTKL dan SiPJT/ SiPESAT kepada Cash Transaction Reports (CTR), Suspicious Transaction
PPATK maupun kewajiban pelaporan lainnya kepada Reports (STR), Foreign and Domestic Transaction Reports,
Regulator, mengimplementasikan E-Training/ Sosialisasi and other reports to the Financial Transaction Reports
Online secara berkala kepada petugas yang berhadapan and Analysis Center (INTRAC) and other regulatory
langsung dengan Nasabah (frontliner), memastikan authorities, Implementing regular E-Training/Online
Kebijakan dan Prosedur APU, PPT, dan PPPSPM Bank Awareness sessions for frontline staff who directly interact
telah mengakomodir ketentuan-ketentuan terbaru with customers to ensure they understand and execute
dari Regulator, melakukan penyesuaian dan/ atau AML and CTF procedures effectively, ensuring that the
penambahan parameter-parameter pada sistem Bank’s AML, CTF, and Proliferation Financing Prevention
pemantauan TKM, melakukan pengembangan proses Policy and Procedures are updated to accommodate the
kerja dengan pemanfaatan Teknologi Informasi (TI) latest regulatory requirements, adjusting and/or adding
untuk mendukung pengawasan dan pelaporan APU, PPT, parameters to the suspicious transaction monitoring
dan PPPSPM, melakukan penilaian risiko TPPU, TPPT, system to enhance its effectiveness in identifying potential
dan/ atau PPSPM terhadap Nasabah, negara atau area criminal activities, developing workflows using Information
geografis, produk, jasa, transaksi atau jaringan distribusi Technology (IT) to support AML, CTF, and Proliferation
serta menyampaikan hasil penilaian tersebut kepada Financing Prevention monitoring and reporting for
Otoritas Jasa Keuangan (OJK), menyusun rencana greater efficiency and effectiveness, conducting risk
pengkinian data Nasabah dan memantau realisasi assessments on Money Laundering Crimes (ML),
pengkinian data Nasabah, senantiasa mengikuti dan Terrorist Financing, crimes (TF), and/or Weapons of Mass
menyesuaikan dengan perkembangan dan ketentuan Destruction Proliferation Financing (WMDPF) on various
terkini terkait pelaksanaan program APU, PPT, dan aspects, including customers, countries or geographical
PPPSPM, melakukan pemantauan dan analisa transaksi areas, products, services, transactions, or distribution
yang berpotensi mencurigakan (red-flag) dengan networks, and reporting the assessment results to the
mempelajari tipologi-tipologi terbaru terkait TPPU, FinancialServices Authority (OJK), developing a plan to
TPPT, dan/atau PPSPM serta melakukan pemeliharaan update customer data and monitoring the realization
dan pengecekan/ screening berkala dalam database of customer dataupdates regularly to ensure the data
atas kesamaan identitas Nasabah individu (orang) dan remains current and accurate, continuously monitoring
entitas (korporasi) dengan Daftar Terduga Teroris dan and adapting to the latest developments and regulations
Organisasi Teroris (DTTOT) maupun Daftar Pendanaan related to the implementation of AML, CTF, and
Proliferasi Senjata Pemusnah Massal (DPPSPM) setiap Proliferation Financing Prevention to ensure compliance
adanya update terbaru dari Regulator. with all applicable laws and standards, monitoring and
analyzing potentially suspicious transactions (red flags)
by studying the latest typologies related to ML, TF, and/or
WMDPF to enhance the ability to detect criminal activities,
performing maintenance and conducting periodic checks/
screenings in the database for matches of individual
(natural person) and entity (corporate) customer identities
with the Terrorist and Terrorist Organization Watchlist
(TTOT) and Weapons of Mass DestructionProliferation
Financing (WMDPF) List whenever there are data updates
from regulators.
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TEKNOLOGI INFORMASI
Technology Information
Kemajuan teknologi masa kini semakin mutakhir yang The advancements in technology nowadays are
mengubah cara bank melayani nasabah dan mengubah constantly changing the way banks serve customers
cara nasabah menggunakan produk dan layanan and how customers use banking products and services.
perbankan. Nasabah menyukai kemudahan bertransaksi Customers prefer the convenience of transacting using
menggunakan teknologi yang memberikan kenyamanan technology, which provides comfort and time efficiency
dan efisiensi waktu dibanding harus datang ke kantor compared to visiting the nearest bank branch.
bank terdekat.
Namun, dibalik kemudahan transaksi yang diberikan However, behind the ease of transactions provided
kepada nasabah, perbankan juga harus memaksimalkan to customers, banks must also maximize security,
keamanan, kerahasiaan dan mitigasi risiko yang baik. confidentiality and good risk mitigation. Then the
Lalu bank juga memperhatikan efisiensi operasional, bank also pays attention to operational efficiency, and
dan peningkatan pengalaman nasabah dengan improving customer experience by always keeping
senantiasa mengikuti perkembangan teknologi yang abreast of increasingly up-to- date technological
semakin mutakhir. developments.
Untuk mengakomodir dan mengikuti perkembangan To accommodate and follow the development of digital
digital perbankan, Perseroan membentuk Divisi banking, the Company established an Information
Teknologi Informasi yang memiliki 3 (tiga) tugas utama Technology Division which has 3 (three) main tasks,
yakni : namely:
· IT Infrastructure & Operation; yang bertugas · IT Infrastructure &; Operation; which is tasked
untuk menjalankan operasional dan menbangun with running operations and building a reliableIT
infrastructure IT yang handal. infrastructure.
· IT Strategic & Development; bertugas melakukan · IT Strategic &; Development; tasked with planning
perencanaan dan pengembangan TI selaras dengan and developing IT in line with the needs and
kebutuhan dan perkembangan Bank. developments of the Bank.
· IT Security; bertugas untuk memastikan keamanan · IT Security; tasked with ensuring the security of the
sistem Teknologi Informasi bank. bank’s Information Technology system.
Secara garis besar, tugas dan tanggungjawab Divisi Broadly speaking, the duties and responsibilities of the
Teknologi Informasi Perseroan sebagai berikut : Company’s Information Technology Division are as follows:
1. Merumuskan kebijakan, rencana, dan anggaran TI; 1. Formulate IT policies, plans, and budgets;
2. Mengkoordinasikan pengembangan TI Bank sesuai 2. Coordinate the Bank’s IT development in
dengan rencana strategis yang telah ditetapkan; accordance with the established strategic plan;
3. Menerapkan semua kebijakan, standar, dan 3. Implement all IT policies, standards, and procedures
prosedur TI serta rencana yang telah ditetapkan and plans set by the Board of Directors;
oleh Direksi;
4. Memberikan dukungan pemberian jasa TI kepada 4. Provide IT service delivery support to IT user work
satuan kerja pengguna TI untuk mencapai target units to achieve business targets responsively and
bisnis secara responsif dan tepat waktu; on time;
5. Memastikan setiap informasi yang dimiliki 5. Ensure that every information owned by the
oleh satuan kerja pengguna TI mendapatkan IT user work unit gets good protection against
perlindungan yang baik terhadap semua gangguan allinterference that can cause losses due to leaking
yang dapat menyebabkan kerugian akibat bocornya important data or information;
data atau informasi penting;
6. Memastikan kecukupan dan efektivitas kebijakan, 6. Ensure the adequacy and effectiveness of IT policies,
prosedur TI, dan penerapan manajemen risiko procedures, and risk managementimplementation
untuk mengidentifikasi, mengukur, menilai, dan to identify, measure, assess, and monitor IT risks;
mengawasi risiko TI;
7. Memastikan adanya pengawasan yang memadai 7. Ensure adequate supervision in any development
dalam setiap pengembangan atau modifikasi sistem or modification of IT systems;
TI;
8. Menyampaikan kepada Direksi mengenai laporan 8. Submit to the Board of Directors regarding IT
pelaksanaan TI secara berkala. Dalam hal implementation reports periodically. In the
diperlukan, juga dapat mengusulkan tindakan untuk eventthat necessary, it can also propose actions to
mengatasi kelemahan TI yang telah ditemukan; address IT weaknesses that have been discovered;
9. Menilai kinerja dari layanan TI di Bank, misalnya 9. Assess the performance of IT services at the Bank,
persentase berapa lama sistem mati (downtime for example the percentage of how long the system
error), pelanggaran keamanan, perkembangan is down (downtime error), security breaches,
proyek, dan penerapan perjanjian tingkat layanan project progress, and implementation of service
(Service Level Agreement/ SLA) antara satuan level agreements (SLAs) between IT work units and
kerja TI dan satuan kerja pengguna atau pihak user work units or IT service providers;
penyedia jasa TI;
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10. Memastikan tindakan yang tepat telah dilakukan 10. Ensure that appropriate actions have been taken
untuk memperbaiki temuan audit baik dari auditor to improve audit findings from both internal and
internal maupun auditor eksternal atau berdasarkan external auditors or based on the Financial Services
laporan hasil pemeriksaan Otoritas Jasa Keuangan; Authority audit report;
11. Memastikan tersedianya Sumber Daya Manusia 11. Ensure the availability ofsufficient and competent
(SDM) yang cukup dan kompeten sesuai dengan Human Resources(HR) according to needs;
kebutuhan;
12. Memastikan struktur organisasi manajemen proyek 12. Ensure the project management organizational
dari seluruh proyek terkait TI digunakan dengan structure of all IT-related projects is used to itsfull
maksimal; dan potential; and
13. Mengawasi implementasi anggaran (budget) TI 13. Oversee the implementation of IT budgets such as
seperti pengadaan dan pelatihan di bidang TI. procurement and training in the IT field.
14. Bertanggung jawab terhadap penyusunan dan 14. Responsible for the preparation and implementation
implementasi arsitektur TI serta rencana strategis of IT architecture and other strategic plansthat
lain yang mempengaruhi modal Bank secara significantly affect the Bank’s capital.
signifikan.
15. Memastikan bahwa Bank memiliki kontrak tertulis 15. Ensure that the Bank has a written contract that
yang mengatur peran, hubungan, kewajiban, dan regulates the roles, relationships, obligations, and
tanggung jawab dari semua pihak yang terikat responsibilities of all parties to the contract, and
kontrak tersebut, serta memiliki keyakinan bahwa has confidence that the contract is an agreement
kontrak tersebut merupakan perjanjian yang that has the force of law and protects the interests
berkekuatan hukum dan melindungi kepentingan of the Bank, in the event that theBank uses the
Bank, dalam hal Bank menggunakan jasa pihak services of other parties
lain.
Kinerja sepanjang tahun 2023 Performance throughout 2023
Sepanjang tahun 2023, Bank mestika telah melakukan Throughout 2023, Bank Mestika has made continuous
peningkatan secara berkesinambungan terhadap improvements to IT such as implementingan Anti-Fraud
TI seperti menerapkan sistem Deteksi Anti Fraud, Detection system, developing Internet Banking and
pengembangan layanan Internet Banking dan Mobile Mobile Banking services, adding billers and supporting
Banking, penambahan biller serta mendukung QRIS payments. In addition, IT adjustments and
pembayaran QRIS. Selain itu, penyesuaian dan improvements arealways carried out gradually.
penyempurnaan TI senantiasa dilakukan secara
bertahap.
Pengembangan kompetensi 2023 Competency development 2023
Sebagai langkah untuk dapat bersaing dan adaptif As a step to be competitive and adaptive in the
dalam perkembangan teknologi perbankan, Perseroan development of banking technology, the Companymade
melakukan penyesuaian kapabilitas yang dilakukan adjustments to capabilities carried out from 3 (three)
dari 3 (tiga) aspek, yakni proses, teknologi, dan aspects, namely processes, technology,and IT HR
SDM TI yang difokuskan pada pemberian pelatihan focused on providing training on the Utilization of
Pemanfaatan Internet of Things (IoT) di Industri Jasa Internet of Things (IoT) in the Financial Services Industry,
Keuangan, Securing the Future of Digital Ecosystem: Securing the Future of Digital Ecosystem: Navigating
Navigating Regulations of Approval Application Regulations of Approval Application and Cyber
and Cyber Resilience in Payment System, Sistem Resilience in Payment System, Service Liaison System
Penghubung Layanan dengan Kong API Gateway, Tata with Kong API Gateway, Governance Based on COBIT
Kelola Berdasarkan COBIT 2019, Implementasi Artificial 2019, Implementation of Artificial Intelligence (AI) in the
Intelligence (AI) di Industri Jasa Keuangan, ASEAN Financial Services Industry, ASEAN Transition Finance
Transition Finance Guidance Contextualising Transition Guidance Contextualizing Transition for ASEAN and so
for ASEAN dan sebagainya. on.
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KOMITE DIBAWAH DIREKSI
Committee Under the Board Of Directors
Dalam menjalankan tugasnya, Direksi Perseroan In carrying out their duites,The Board of Director
membentuk komite yang bertugas untuk memberikan establish committees whose task to give suggession
masukan dan pendukung Direksi dalam menjalankan and support the board of director in the line of duty and
tugas dan tanggungjawabnya kepada Perseroan. responsibility to the company
Perseroan memiliki 4 (empat) komite dibawah Direksi The Company has 4 (four) committees under the Board
yakni Komite Kebijakan Perkreditan, Komite Manajemen of Directors namely the Credit Policy Committee,
Risiko, Komite Pengarah TI dan Komite ALCO. the Risk Management Committee, the TI Steering
Committee and the ALCO Committee.
1. Komite Kebijakan Perkreditan 1. Credit Policy Committee
a. Struktur keanggotaan a. Membership structure
Komite Kebijakan
Perkreditan Jabatan Usia
Credit Policy Position Age
Committee
Ketua | Chairman Presiden Direktur | President Director 63 tahun | years
Anggota Tetap Wakil Presiden Direktur | Vice President Director 69 tahun | years
Permanent Member
Direktur Operasional | Operational Director 60 tahun | years
Direktur Kepatuhan | Compliance Director 57 tahun | years
Direktur Umum | General Affair Director 69 tahun | years
Kepala Divisi Kredit | Head of Credit Division 53 tahun | years
Kepala Divisi Marketing Corporate
46 tahun | years
Commercial Head of Marketing Corporate Commercial Division
Kepala Divisi Satuan Kerja Audit
49 tahun | years
Internal Head of Division of Internal Audit
Kepala Divisi Marketing Consumer & SME
55 tahun | years
Head of Marketing Consumer & SME Division
Kepala Bagian Admin Kredit & Portofolio
40 tahun | years
Head of Credit Administration & Portfolio Department
b. Tugas dan tanggungjawab b. Duties and responsibilities
· Memberikan masukan kepada Direksi · Provide input to the Board of Directors in
dalam penyusunan Kebijakan Perkreditan the preparation of Bank Credit Policies,
Bank, terutama yang berkaitan dengan especially for those related to the
perumusan prinsip kehati-hatian dalam formulation of the principle of prudence
perkreditan, in credit,
· Mengawasi agar Kebijakan Perkreditan · Monitor in order the Bank Credit Policies
Bank dapat diterapkan dan dilaksanakan can be applied and implemented
secara konsekuen dan konsisten serta consequently and consistently and
merumuskan pemecahan dalam hal formulate solutions in the event there are
terdapat hambatan atau kendala dalam obstacles or obstacles in the application
penerapan Kebijakan Perkreditan Bank, of Bank Credit Policies,
· Melakukan kajian secara berkala · Conduct periodic reviews of Bank Credit
terhadap Kebijakan Perkreditan Bank dan Policies and provide advice to the Board
memberikan saran kepada Direksi dalam of Directors in the event that changes
hal diperlukan perubahan atau perbaikan in Bank Credit Policies are needed or
Kebijakan Perkreditan Bank, amended,
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· Memantau dan mengawasi: · Monitor and supervise:
- Perkembangan dan kualitas - Development and quality of the
portofolio perkreditan secara overall credit portfolio,
keseluruhan,
- Kebenaran pelaksanaan kewenangan - The truth of the implementation of
memutus kredit, the authority to decide on credit,
- Kebenaran proses pemberian, - The truth of the process of granting,
perkembangan dan kualitas kredit the development and quality of credit
yang diberikan kepada pihak terkait given to parties related to Banks and
dengan Bank dan debitur besaran certain amount of debtors,
tertentu,
- Kebenaran pelaksanaan ketentuan - The truth of the implementation of
BMPK, the LLL provisions,
- Ketaatan terhadap ketentuan - Compliance with the provisions of
peraturan perundang-undangan dan legislation and other regulations in
peraturan lain dalam pelaksanaan the implementation of lending,
pemberian kredit,
- Penyelesaian kredit bermasalah - Settlement of non-performing loans
sesuai dengan yang ditetapkan in accordance with what is stipulated
dalam kebijakan perkreditan bank, in bank credit policies,
- Upaya bank dalam memenuhi - Efforts of banks to meet the
kecukupan jumlah penyisihan adequacy of the amount of allowance
penghapusan kredit. for credit losses.
· Menyampaikan laporan tertulis secara · Submit written reports periodically and
berkala dan memberikan masukan atas provide input on steps to the Board of
langkah-langkah kepada Direksi dengan Directors with a copy to the Board of
tembusan kepada Dewan Komisaris. Commissioners
c. Pedoman atau piagam komite c. Guidelines or charter of the committee
Pedoman kerja Komite Kebijakan Perkreditan The working guidelines of the Credit Policy
telah tertuang dalam Surat Keputusan nomor Committee are stated in Decree number 031 /
031/SK-BMD/2023 tanggal 24 Juli 2023. SK-BMD / 2023 dated July 24, 2023. For the
period and term of office of the committee,
Untuk periode dan masa jabatan komite follow the term of office of the Board of
mengikuti masa jabatan Direksi. Directors.
d. Pernyataan Independensi Komite d. Committee Independence Statement
Bahwa masing-masing anggota Komite secara That each member of the Committee is
pribadi tidak memiliki hubungan keluarga, personally not related to other members of the
dengan anggota Komite Kebijakan Perkreditan Credit Policy Committee which may affect the
lainnya yang dapat mempengaruhi kemampuan ability of the Credit Policy Committee to act
Komite Kebijakan Perkreditan untuk bertindak independently in carrying out its duties and
secara independen dalam melaksanakan responsibilities as stipulated in the provisions
tugas dan tanggung jawabnya sebagaimana of the Implementation ofGood Corporate
diatur dalam ketentuan Pelaksanaan Good Governance
Corporate Governance.
e. Uraian singkat pelaksanaan tugas komite pada e. A brief description of the implementation of
tahun buku. committee duties in the financial year.
Uraian singkat pelaksanaan tugas komite A brief description of the implementation
kebijakan perkreditan adalah hal-hal terkait of the duties of credit policy committee are
dengan perkreditan Perseroan, antara lain everything related to the Company’s credit,
mengenai portofolio kredit, perkembangan such as developments in credit distribution,
penyaluran kredit, pemantauan debitur monitoring of existing debtors,, monitoring
eksisting, pemantauan kualitas kredit, dan hal- credit quality, and others.
hal lainnya.
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Komite Kebijakan Perkreditan telah melaksanakan The Credit Policy Committee has held 4 (four)
rapat sebanyak 4 (empat) kali yakni: meetings, they are:
Komite Kebijakan Jumlah
Perkreditan Jabatan Rapat Kehadiran
%
Credit Policy Position Total Attendances
Committee Meetings
Ketua | Chairman Presiden Direktur | President Director 4 100%
Anggota Tetap Wakil Presiden Direktur | Vice President Director 4 100%
Permanent Member Direktur Operasional | Operational Director 4 100%
Direktur Kepatuhan | Compliance Director 4 100%
Direktur Umum | General Affair Director 4 100%
Kepala Divisi Kredit | Head of Credit Division 4 100%
Kepala Divisi Marketing Corporate
Commercial Head of Marketing Corporate 4 4 100%
Commercial Division
Kepala Divisi Satuan Kerja Audit
4 100%
Internal Head of Division of Internal Audit
Kepala Divisi Marketing Consumer & SME
4 100%
Head of Marketing Consumer & SME Division
Kepala Bagian Admin Kredit & Portofolio
Head of Credit Administration & Portfolio 4 100%
Department
f. Pendidikan atau pelatihan yang telah diikuti f. Education or training that has been followed in
dalam tahun buku the financial year
Pendidikan atau pelatihan yang diikuti Education or training which is followed
oleh anggota komite merupakan pelatihan by committee members is training that
yang mendukung pelaksanaan tugas dan supports the implementation of the duties
tanggung jawab masing-masing jabatan dalam and responsibilities of each position in the
Perseroan. Company.
Tidak ada pelatihan khusus anggota komite There was no special training for committee
yang diberikan sepanjang tahun 2023. members given throughout 2023.
Komite Kebijakan Perkreditan bertanggung The Credit Policy Committee is responsible for
jawab memberikan rekomendasi kepada providing recommendations to the Board of
Direksi tentang penyelenggaraan Komite Directors on the implementation of the Credit
Kebijakan Perkreditan. Dalam pandangan Policy Committee. In the view of the Board
Direksi, Komite Kebijakan Perkreditan telah of Directors, the Credit Policy Committee
menjalankan tugasnya dengan baik selama has carried out its duties well during 2023 in
tahun 2023 sesuai dengan pedoman/piagam accordance with the Credit Policy Committee
(charter) Komite Kebijakan Kredit dan sesuai guidelines/charters and in accordance
dengan peraturan perundang-undangan yang with applicable laws andregulations in the
berlaku dalam penerapan tata kelola yang implementation of good governance
baik.
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2. Komite Manajemen Risiko 2. Risk Management Committee
a. Struktur keanggotaan a. Membership structure
Komite Manajemen
Risiko Jabatan Usia
Risk Management Position Age
Committee
Ketua | Chairman Direktur Umum | General Affair Director 70 tahun | years
Anggota Tetap Presiden Direktur | President Director 63 tahun | years
Permanent Member
Wakil Presiden Direktur | Vice President Director 69 tahun | years
Direktur Operasional | Operational Director 60 tahun | years
Direktur Kepatuhan | Compliance Director 57 tahun | years
Kepala Divisi Satuan Kerja Audit
49 tahun | years
Internal Head of of Internal Audit
Kepala Divisi Marketing Corporate Commercial
46 tahun | years
Head of Marketing Corporate Commercial Division
Kepala Divisi Marketing Consumer & SME
55 tahun | years
Head of Marketing Consumer & SME Division
Kepala Divisi Operasional | Head of Operasional Division 45 tahun | years
Kepala Divisi Human Capital | Head of Human Capital Division 55 tahun | years
Kepala Divisi Kredit | Head of Credit Division 53 tahun | years
Kepala Bagian Manajemen Risiko
41 tahun | years
Head of Risk Management Department
Kepala Bagian Kepatuhan | Head of Compliance Department 48 tahun | years
Kepala Bagian Akuntansi | Head of Accounting Department 54 tahun | years
Kepala Bagian IT Strategic & Development
38 tahun | Years
Head of IT’s Strategic & Development Department
Kepala Bagian IT Infrastructure & Operation
53 tahun | Years
Head of IT’s Infrastructure & Operation Department
Kepala Bagian IT Security | Head of IT’s Security Department 38 tahun | Years
Kepala Bagian Treasury | Head of Treasuy Department 52 tahun | years
Kepala Bagian APU PPT | Head of APU PPT Department 35 tahun | years
*Kepala Bagian APU PPT baru diangkat sebagai anggota tetap Komite Manajemen Risiko sejak tanggal 25 September 2023.
b. Tugas dan tanggungjawab b. Duties and responsibilities
1. Membantu dan mendukung pelaksanaan 1. Assist and support the implementation of
tugas dan tanggung jawab Direksi duties and responsibilities of the Board of
dibidang manajemen risiko. Directors in the field of risk management.
2. Memberikan rekomendasi kepada 2. Provide recommendations to the
Presiden Direktur terhadap evaluasi President Director on the evaluation of
kebijakan dan pelaksanaan manajemen the Bank’s policies andimplementation of
risiko Bank. risk management.
3. Bersama-sama dengan Pejabat Eksekutif 3. Together with the Executive Officer
yang terkait dengan Bagian Manajemen related to the Risk Management Section,
Risiko menyusun kebijakan manajemen develop risk management policies and
risiko serta perubahannya apabila changes if necessary, including risk
diperlukan, termasuk strategi manajemen management strategies, levels of risk
risiko, tingkat isiko yang diambil dan taken and risk tolerance, risk management
toleransi risiko, kerangka manajemen frameworks and contingency plans to
risiko serta rencana kontijensi untuk anticipateabnormal conditions.
mengantisipasi terjadi nya kondisi tidak
normal.
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4. Secara berkala maupun bersifat 4. Periodically and incidentally, make
insidentil melakukan perbaikan dan improvements and improvements to
penyempurnaan penerapan manajemen the implementation ofrisk management
risiko karena suatu perubahan kondisi due to changes in the Bank’s internal
internal dan eksternal Bank yang and external conditions that affect the
mempengaruhi kecukupan permodalan Bank’s capital adequacy and risk profile
dan profil risiko Bank atas dasar hasil based on the results of an evaluation of
evaluasi terhadap efektifitas penerapan the effectivenessof risk management
manajemen risiko. implementation.
5. Menetapkan justification atas hal- 5. Establish justification for matters related
hal yang terkait dengan keputusan- to business decisions that deviate from
keputusan bisnis yang menyimpang dari the Bank’s procedures and policies.
prosedur dan kebijakan Bank.
c. Pedoman atau piagam komite c. Guidelines or charter of the committee
Dalam rangka mendukung pelaksanaan tugas In order to support the implementation of tasks
dan tanggung jawab Komite Manajemen and responsibilities of the Risk Management
Risiko pada POJK No.18/POJK.03/2016 Committee as stipulated in Financial Services
tentang Penerapan Manajemen Risiko Bagi Authority Regulation No. 18/POJK.03/2016
Bank Umum dan Surat Keputusan Internal regarding the Implementation of Risk
No. 40/SK-BMD/DIR/2023 tentang Komite Management for Commercial Banks and Internal
Manajemen Risiko. Decision Letter No. 40/SK-BMD/DIR/2023
regarding the Risk Management Committee.
d. Uraian singkat tugas komite pada tahun buku d. Brief description of committee assignments in
the financial year
Ketentuan penyelenggaraan Rapat Komite Terms of holding the Risk Management
Manajemen Risiko: Committee Meeting:
a. Rapat Komite Manajemen Risiko a. Risk Management Committee meetings
diselenggarakan sesuai dengan are held as needed, at least 1 (one) time
kebutuhan, minimal 1 (satu) kali dalam 3 in 3 (three)months.
(tiga) bulan.
b. Hasil rapat Komite Manajemen Risiko b. The results of the Risk Management
wajib dituangkan dalam risalah rapat dan Committee meeting must be stated in the
didokumentasikan. minutes of themeeting and documented.
c. Rapat dapat diselenggarakan baik c. Meetings can be held either with physical
dengan kehadiran fisik maupun melalui presence or through electronic media or
media elektronik atau kombinasi antara a combination of both.
keduanya.
d. Rapat Komite Manajemen Risiko hanya d. Risk Management Committee meetings
dapat dilaksanakan jika dihadiri mayoritas can only be held if a majority of committee
anggota komite, yaitu lebih dari 50% dari membersare present, i.e. more than 50%
keanggotaan tetap. of the permanent membership.
Sepanjang tahun 2023 Komite Manajemen Throughout 2023, the Risk Management
Risiko telah melaksanakan rapat sebanyak 5 Committee has held 5 (five) meetings. The Risk
(lima) kali. Rapat Komite Manajemen Risiko Management Committee meeting discusses:
membahas:
· Pemantauan Perkembangan Eksposur · Monitoring the Bank’s Risk Exposure
Risiko Bank sepanjang tahun 2023 Development throughout 2023
· Penetapan Limit Operator dan Otorisasi · Operator Limit Setting and Bank Vision
Sistem Bank Vision System Authorization
· Penyempurnaan Pedoman Risk · Improvement of Risk Assessment
Assessment Guidelines
· Penilaian Tingkat Kesehatan Bank · Bank Health Level Assessment
Sepanjang tahun 2023 Throughout 2023
· Realisasi Rencana Bisnis Bank · Realization of the Bank’s Business Plan
· Kebijakan dan prosedur pengelolaan · Cyber Risk management policies and
Risiko Siber dan penyesuaian kebijakan procedures and adjustmentsto Risk
Manajemen Risiko Management policies
· Risk Apetite Threshold dan Risk Tolerance · Risk Appetite Threshold and Risk
Risiko Siber Tolerance
· Pembahasan mengenai Batas Maksimum · Discussion on the Maximum Credit
Pemberian Kredit Granting Limits
· Statistik Perbankan Indonesia · Indonesian Banking Statistics
· Kaji Ulang Hak Akses Pengguna TI · Review User Access Rights based on
berdasarkan kodefikasi codification
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· Penetapan Kriteria dan Limit Transaksi · Determination of Criteria and Limits for
Pasar Uang Antar Bank, Transaksi Interbank Money Market Transactions,
Obligasi Antar Institusi, Transaksi GMRA, InterInstitutional Bond Transactions, GMRA
dan Transaksi Forex Transactions, and Forex Transactions
· Peningkatan Aktivitas Pengelolaan Risiko · Improvement of risk management activities
Oleh Bagian Manajemen Risiko by the Risk Management Department
· Risk Tolerate Threshold dan Risk · 2024 Risk Tolerate Threshold and Risk
Tolerance 2024 Tolerance
· Evaluasi kinerja Bagian Manajemen · Evaluation of the Risk Management
Risiko tahun 2023 Department’s performance in 2023
Sepanjang tahun 2023, Direksi menilai Throughout 2023, the Board of Directors
bahwa kinerja Komite Manajemen Risiko telah considers that the performance of the Risk
menjalankan fungsi dan tugas dengan baik, ManagementCommittee has carried out its
sesuai dengan tujuan pembentukan komite. functions and duties well, in accordance with the
Hal ini didasari oleh realisasi pemenuhan tugas objectives of the formation of the committee. This
sesuai dengan tanggung jawab, kompetensi is based on the realization of task fulfillment in
dan keahlian serta tingkat kehadiran rapat accordance with responsibilities, competencies
anggota komite. and expertise as well as the level of attendance of
committee member meetings.
Dari pemenuhan fungsi dan tanggung jawab From the fulfillment of functions and responsibilities
yang telah dilakukan oleh Komite Manajemen that have been carried out by the Risk Management
Risiko, Direksi menilai seluruh anggota komite Committee, the Board of Directors assesses that
telah menjalankan tugasnya secara optimal all committee members have carriedout their
dan baik dilihat dari hasil rekomendasi yang duties optimally and well seen from the results of
diberikan kepada Direksi. recommendations given to the Board of Directors.
Komite
Jumlah
Manajemen
Jabatan Rapat Kehadiran
Risiko %
Position Total Attendances
Risk Management
Meetings
Committee
Ketua | Chairman Direktur Umum | General Affair Director 5 100%
Anggota Tetap Presiden Direktur | President Director 5 100%
Permanent
Wakil Presiden Direktur | Vice President Director 5 100%
Member
Direktur Operasional | Operational Director 5 100%
Direktur Kepatuhan | Compliance Director 5 100%
Kepala Divisi Satuan Kerja Audit
5 100%
Internal Head of of Internal Audit
Kepala Divisi Marketing Corporate Commercial
5 100%
Head of Marketing Corporate Commercial Division
Kepala Divisi Marketing Consumer & SME
3 60%
Head of Marketing Consumer & SME Division 5
Kepala Divisi Operasional | Head of Operasional
5 100%
Division
Kepala Divisi Human Capital | Head of Human Capital
5 100%
Division
Kepala Divisi Kredit | Head of Credit Division 3 60%
Kepala Bagian Manajemen Risiko
5 100%
Head of Risk Management Department
Kepala Bagian Kepatuhan | Head of Compliance
4 80%
Department
Kepala Bagian Akuntansi | Head of Accounting
5 100%
Department
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Komite
Jumlah
Manajemen
Jabatan Rapat Kehadiran
Risiko %
Position Total Attendances
Risk Management
Meetings
Committee
Anggota Tetap Kepala Bagian IT Strategic & Development
4 80%
Permanent Head of IT’s Strategic & Development Department
Member
Kepala Bagian IT Infrastructure & Operation
4 80%
Head of IT’s Infrastructure & Operation Department
Kepala Bagian IT Security | Head of IT’s Security
4 4 80%
Department
Kepala Bagian Treasury | Head of Treasuy
5 100%
Department
Kepala Bagian APU PPT | Head of APU PPT
1 20%
Department
e. Pendidikan atau pelatihan yang telah diikuti e. Education or training that has been followed in
dalam tahun buku the financial year
Sepanjang tahun 2023 pendidikan dan Throughout 2023, the education and training
pelatihan yang diberikan kepada anggota provided to committee members were capacity
komite adalah pelatihan peningkatan building training related to their respective
kapabilitas yang berhubungan dengan tugas duties and responsibilities
dan tanggungjawab masing-masing tupoksi
yang diemban.
3. Komite Pengarah TI 2. IT Steering Committee
Komite Pengarah Teknologi Informasi (Information Information Technology Steering Committee –
Technology Steering Committee – ITSC) ITSC is responsible for providing recommendations
bertanggung jawab memberikan rekomendasi to the Board of Directors regarding the strategic
kepada Direksi terkait rencana strategis dari plan of utilizing information technology to achieve
pemanfaatan teknologi informasi untuk pencapaian the objectives of the Bank’s business activities.
tujuan kegiatan usaha Bank.
a. Struktur keanggotaan a. Membership structure
Komite Pengarah TI Jabatan Usia
IT Steering Committee Position Age
Ketua | Chairman Direktur Operasional | Operational Director 60 Tahun | Years
Wakil Ketua
Wakil Presiden Direktur | Vice President Director 69 Tahun | Years
Vice Chairman
Penyelenggara TI Kepala Bagian IT Strategic & Development
38 tahun | Years
IT Developer Head of IT’s Strategic & Development Department
Kepala Bagian IT Infrastructure & Operation
53 tahun | Years
Head of IT’s Infrastructure & Operation Department
Kepala Bagian IT Security | Head of IT’s Security Department 38 tahun | Years
Presiden Direktur | President Director 63 Tahun | Years
Anggota Tetap Direktur Kepatuhan | Compliance Director 57 Tahun | Years
Permanent Member
Direktur Umum General Affair Director 70 Tahun | Years
Kepala Divisi Human Capital | Head of Human Capital Division 55 Tahun | Years
Kepala Divisi Internal Audit | Head of Internal Audit Division 49 Tahun | Years
Kepala Divisi Operasional | Head of Operation Division 45 Tahun | Years
Kepala Divisi Marketing Corporate Commercial
46 Tahun | Years
Head of Marketing Corporate Commercial Division
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Komite Pengarah TI Jabatan Usia
IT Steering Committee Position Age
Anggota Tetap Kepala Divisi Marketing Consumer & SME
55 Tahun | Years
Permanent Member Head of Marketing Consumer & SME Division
Kepala Bagian Akuntansi | Head of Accountant Department 54 Tahun | Years
Kepala Bagian Risk Management
41 Tahun | Years
Head of Risk Management Department
Kepala Bagian Kepatuhan | Head of Compliant Department 48 Tahun | Years
Kepala Bagian Legal | Head of Legal Department 46 Tahun | Years
b. Tugas dan tanggungjawab b. Duties and responsibilities
Tugas dan tanggung jawab Komite Pengarah The duties and responsibilities of the
Teknologi Infomasi adalah memberikan Information Technology Steering Committee
rekomendasi kepada Direksi, antara lain: are to providerecommendations to the Board
of Directors, including:
1. Rencana Strategis Teknologi Informasi 1. Information Technology Strategic Plan
yang sejalan dengan rencana strategis which is in line with the strategic plan of
kegiatan usaha Bank. the Bank’s business activities.
2. Perumusan Kebijakan, standar, dan 2. Formulation of Information Technology
prosedur Teknologi Informasi. Policies, standards, and procedures.
3. Kesesuaian antara proyek TI yang 3. Compatibility between approved IT
disetujui dengan Rencana Strategis TI. projects and the IT Strategic Plan
4. Kesesuaian antara pelaksanaan 4. Compatibility between the implementation
pengembangan Teknologi Informasi of Information Technology development
dengan rencana pengembangan with The Information Technology
Teknologi Informasi. development plan.
5. Kesesuaian antara TI dengan kebutuhan 5. Compatibility between IT and the needs of
sistem informasi manajemen serta management information systems and the
kebutuhan kegiatan usaha Bank. needs of the Bank’s business activities.
6. Efektivitas langkah-langkah dalam 6. The effectiveness of measures in minimizing
meminimalisasi risiko atas investasi Bank the risk of the Bank’s investment in the IT
pada sektor TI memberikan kontribusi sector contributes to the achievement of
terhadap pencapaian tujuan bisnis Bank. the Bank’s business objectives.
c. Pedoman atau piagam komite c. Committee guidelines or charters
Komite Pengarah TI dibentuk untuk memastikan The IT Steering Committee was established
penerapan sistem teknologi informasi sejalan to ensure the implementation of information
dengan rencana strategis Perseroan serta technology systems in line with the Company’s
meningkatkan keunggulan bersaing melalui strategic plan and increase competitive
pemanfaatan teknologi informasi yang tepat advantagethrough the use of appropriate
guna. Komite Pengarah TI ditetapkan oleh information technology. The IT Steering
Bank Mestika berdasarkan Surat Keputusan Committee is established by Bank Mestika
Direksi No. 030/SK-BMD/DIR/2023 tanggal based on the Decree of the Board of Directors
07 Juli 2023 perihal Pembentukan Komite No. 030/SKBMD/DIR/2023 datedJuly 7,
Pengarah Teknologi Informasi. 2023 concerning the Establishment of the
Information Technology Steering Committee.
d. Pernyataan Independensi Komite d. Statement of Committee Independence That
Bahwa masing-masing anggota Komite each member of the IT Steering Committee
Pengarah TI secara pribadi tidak memiliki personally does not have financial and
hubungan keuangan dan keluarga dengan family relationships with other IT Steering
anggota Komite Pengarah TI lainnya yang Committee members which may affect the
dapat mempengaruhi kemampuan Komite ability of the ITSteering Committee to act
Pengarah TI untuk bertindak secara independently in carrying out its duties and
independen dalam melaksanakan tugas dan responsibilities as stipulatedin the provisions
tanggung jawabnya sebagaimana diatur dalam of the Implementation of Good Corporate
ketentuan Pelaksanaan Good Corporate Governance.
Governance.
Periode dan masa jabatan komite mengikuti The term and term of office of the committee
masa jabatan Direksi. follows the term of office of the Board of
Directors.
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e. Uraian singkat pelaksanaan tugas komite pada e. Brief description of the committee’s tasks in
tahun buku the fiscal year
Pada tahun 2023, komite teknologi informasi In 2023, the information technology committee
telah melakukan 7 (tujuh) kali rapat yang held 7 (seven) meetings discussing:
membahas mengenai:
· Perumusan kebijakan, standar dan · Formulation of policies, standards and
prosedur procedures
· Laporan pelaksanaan TI sepanjang tahun · TI implementation report throughout
2023 2023
· Perumusan anggaran tahun 2024 · Formulation of the 2024 budget
· Tata kelola TI · IT governance
· Evaluasi proses · Process evaluation
Jumlah
Komite Pengarah TI
Jabatan Rapat Kehadiran
IT Steering %
Position Total Attendances
Committee
Meetings
Ketua | Chairman Direktur Operasional | Operational Director 7 100%
Wakil Ketua
Wakil Presiden Direktur | Vice President Director 7 100%
Vice Chairman
Penyelenggara TI Kepala Bagian IT Strategic & Development
7 100%
IT Developer Head of IT’s Strategic & Development Department
Kepala Bagian IT Infrastructure & Operation
Head of IT’s Infrastructure & Operation 7 100%
Department
Kepala Bagian IT Security | Head of IT’s Security
7 100%
Department
Presiden Direktur | President Director 7 100%
Anggota Tetap Direktur Kepatuhan | Compliance Director 7 100%
Permanent Member
Direktur Umum General Affair Director 7 100%
Kepala Divisi Human Capital | Head of Human
6 86%
Capital Division
Kepala Divisi Internal Audit | Head of Internal Audit 7 6 86%
Division
Kepala Divisi Operasional | Head of Operation
6 86%
Division
Kepala Divisi Marketing Corporate Commercial
6 86%
Head of Marketing Corporate Commercial Division
Kepala Divisi Marketing Consumer & SME
4 57%
Head of Marketing Consumer & SME Division
Kepala Bagian Akuntansi | Head of Accountant
6 86%
Department
Kepala Bagian Risk Management
5 71%
Head of Risk Management Department
Kepala Bagian Kepatuhan | Head of Compliant
7 100%
Department
Kepala Bagian Legal | Head of Legal Department 5 71%
Kepala Divisi Satuan Kerja Audit
4 100%
Internal Head of Division of Internal Audit
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f. Pendidikan atau pelatihan yang telah diikuti f. The education/training attended in the fiscal
dalam tahun buku year
Pendidikan/pelatihan yang telah diikuti dalam The education/training attended in the fiscal
tahun buku 2023 tercatat sebanyak 1 (satu) year 2023 was recorded as 1 (one) time related
kali terkait dengan TI Security Awareness for to TI Security Awareness for Executive for all
Executive untuk seluruh komite pengarah TI IT steering committee members to support the
dalam mendukung pelaksanaan tugas dan implementation of their respective duties and
tanggung jawab masing-masing jabatan. responsibilities.
Komite Pengarah TI bertanggung jawab The IT Steering Committee is responsible
memberikan rekomendasi kepada Direksi for providing recommendations to the Board
tentang penyelenggaraan TI. Dalam of Directors regarding IT organization. In
pandangan Direksi, Komite Pengarah TI telah the view of the Board of Directors, the IT
menjalankan tugasnya dengan baik selama Steering Committee has performed its duties
tahun 2023 sesuai dengan pedoman/piagam well during 2023 in accordance with the IT
(charter) Komite Pengarah TI dan sesuai Steering Committee’s guidelines/charter and
dengan peraturan perundang-undangan yang in compliancewith the applicable regulations
berlaku dalam penerapan tata kelola yang in implementing good governance.
baik.
4. Komite Asset and Liability Committee (ALCO) dan 4. Komite Asset and Liability Committee (ALCO) dan
ALCO Supporting Group (ASG) ALCO Supporting Group (ASG)
a. Struktur keanggotaan a. Membership structure
Penetapan kepengurusan komite ALCO dan Determination of the management of the
ASG mengacu pada surat keputusan internal ALCO and ASG committees refers to internal
nomor 002/SK-BMD/2016, yakni: decree number 002 / SK-BMD / 2016, namely:
Komite Pengarah TI Jabatan Usia
IT Steering Committee Position Age
Ketua | Chairman Presiden Direktur | President Director 63 Tahun | Years
Wakil Ketua
Wakil Presiden Direktur | Vice President Director 69 Tahun | Years
Vice Chairman
Sekretaris
Kepala Bagian Treasury | Head of Treasury Department 52 Tahun | Years
Secretary
Anggota Tetap Direktur Umum | General Affair Director 70 Tahun | Years
Permanent Member
Direktur Kepatuhan | Compliance Director 57 Tahun | Years
Direktur Operasional | Operational Director 60 Tahun | Years
b. Tugas dan tanggung jawab Komite b. Duties and responsibilities of the Committee
1. Menetapkan kebijakan dan pedoman 1. Establish the policies and guidelines for
pelaksanaan Asset and Liability the implementation of Asset and Liability
Management (ALMA) Management (ALMA)
2. Membuat keputusan ALMA 2. Making ALMA decisions
3. Mengevaluasi atas hasil kegiatan Bank 3. Evaluate the results of the Bank’s
activities
4. Mengadakan rapat, dengan frekuensi 4. Hold meetings, with a frequency of at
minimal 1 bulan sekali atau menurut least once a month or according to
kebutuhan manajemen. management’s needs.
c. Pedoman atau piagam komite c. Guidelines or charter of the committee
Sesuai dengan ketentuan internal Bank melalui In accordance with the Bank’s internal provisions
Surat Keputusan No. 002/SK-BMD/2016 through Decree No. 002 / SK-BMD / 2016 dated
tanggal 07 Januari 2016 tentang Pembentukan January 7, 2016 concerning the Establishment
ALCO dan ASG (ALCO Supporting Group) PT of ALCO and ASG (ALCO Supporting Group) PT
Bank Mestika Dharma Tbk. Bank Mestika Dharma Tbk.
Periode dan masa jabatan komite mengikuti The period and tenure of the committee follow
masa jabatan Direksi. the term of office of the Board of Directors.
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d. Uraian singkat pelaksanaan tugas komite pada d. A brief description of the implementation of
tahun buku committee duties in the financial year
Sepanjang tahun 2023, Komite telah Throughout 2023, the Committee has held 11
menyelenggarakan rapat sebanyak 11 kali yang meetings discussing:
membahas mengenai :
1. Portofolio Asset dan Liability 1. Asset and Liability Portfolio
2. Strategi & penetapan pricing dalam 2. Strategy& pricing determination in
bidang lending dan funding lending and funding areas
3. Strategi & pencapaian income / 3. Strategy & Bank income / revenue
pendapatan Bank achievement
4. Pengelolaan cashflow / arus kas dan 4. Intraday liquidity risk
likuiditas intra hari (intraday liquidity risk)
5. Manajemen Gap/ Maturitas 5. Gap Management/ Maturity
6. Posisi Aset Likuid Bank 6. Bank’s Liquid Asset Position
7. Data Portofolio per masing-masing 7. Portfolio Data for each Branch
Cabang
8. Tindak-lanjut Rapat Bulan Lalu 8. Follow up on last month’s meeting
9. Financial Markets 9. Financial Markets
10. Pemantauan Likuiditas 10. Liquidity Monitoring
11. Informasi Lainnya 11. Other Information
e. Pendidikan atau pelatihan yang telah diikuti e. Education or training attended in the financial
dalam tahun buku year
Pendidikan/pelatihan yang telah diikuti dalam Education/training attended in the fiscalyear
tahun buku 20223 antara lain : 2023 includes:
· Sosialisasi Ketentuan Bank Indonesia, · Socialization of Bank Indonesia, (Financial
OJK, BEI dan Kemenkeu. services authority) OJK, IDX and Ministry
of Finance Regulations.
· Refreshment Manajemen Risiko. · Risk Management Refreshment.
· Sertifikasi Setelmen Treasury. · Treasury Settlement Certification.
· Webinar Ekonomi Outlook. · Outlook Economics Webinar.
· Webinar Makroekonomi. · Macroeconomics Webinar
Komite ALCO dan ASG bertanggung jawab The ALCO and ASG committees are responsible
memberikan rekomendasi kepada Direksi. Dalam for providing recommendations to the Board of
pandangan Direksi, Komite Pengarah ALCO dan Directors. In the view of the Board of Directors, the
ASG telah menjalankan tugasnya dengan baik ALCO and ASG Steering Committee havecarried
selama tahun 2023 sesuai dengan pedoman/ out their duties well during 2023 in accordance
piagam (charter) ALCO dan ASG dan sesuai dengan with the ALCO and ASG guidelines/charters and in
peraturan perundang-undangan yang berlaku accordance with applicable laws and regulations in
dalam penerapan tata kelola yang baik. the implementationof good governance.
Jumlah
Komite Pengarah TI
Jabatan Rapat Kehadiran
IT Steering %
Position Total Attendances
Committee
Meetings
Ketua | Chairman Presiden Direktur | President Director 11 92%
Wakil Ketua
Wakil Presiden Direktur | Vice President Director 12 100%
Vice Chairman
Sekretaris Kepala Bagian Treasury | Head of Treasury
12 12 100%
Secretary Department
Anggota Tetap Direktur Umum | General Affair Director 12 100%
Permanent Member
Direktur Kepatuhan | Compliance Director 10 83%
Direktur Operasional | Operational Director 11 92%
2023 Annual Report PT Bank Mestika Dharma Tbk 189
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
TATA KELOLA
Corporate Governance
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Direksi
Board of Directors
Dewan Komisaris
Board of Commisioner
Pengungkapan hubungan afiliasi antara anggota
Direksi, Dewan Komisaris dan pemegang saham
pengendali
Disclosure of Affiliate Relationships Between
Members of the Board of Directors, Board of
Commissioners and Controlling Shareholders
Nominasi dan remunerasi Direksi dan Dewan
Komisaris
Nomination and remuneration of the Board of
Directors
Komite Audit
Audit Committee
Komite Pemantau Risiko
Risk Monitoring Commitee
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Sekretaris Perusahaan
Corporate Secretary
Satuan Kerja Audit Internal
Satuan Kerja Audit Internal
Uraian mengenai sistem pengendalian internal
Description of the Internal Control System
Sistem manajemen risiko
Risk Management System
Perkara penting yang dihadapi
Important Events Faced by Emitents
Informasi tentang sanksi administratif
Information on administrative sanctions
Uraian mengenai sistem pelaporan pelanggaran
Kode etik (whistleblowing system)
Ethics Code Description of Violation Reporting System
Informasi mengenai budaya perusahaan atau nilai Uraian mengenai kebijakan anti korupsi
perusahaan Description of anti-corruption policies
Information on corporate culture
Penerapan atas pedoman tata kelola perusahaan
Uraian mengenai program kepemilikan saham oleh terbuka
karyawan / manajemen Implementation of open company governance
Description of the share ownership value program guidelines
by employees / management
Tanggungjawab sosial dan lingkungan
Uraian singkat mengenai kebijakan pengungkapan Social and environmental responsibility
informasi kepemilikan saham anggota Direksi dan
anggota Dewan Komisaris Literasi keuangan
Brief description of the policy on share ownership Financial literacy
information for members of the Board of Directors Akses informasi dan data perusahaan
and members of the Board Access to information and data Company
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
RAPAT UMUM PEMEGANG SAHAM
General Meeting Shareholder
Rapat Umum Pemegang Saham (RUPS) wajib The Annual General Meeting of Shareholders (AGM)
dilaksanakan oleh Perusahaan Publik sebagai bentuk must be conducted by Public Companies as a form of
pemenuhan tata kelola yang baik. compliance with good governance practices.
Pelaksanaan RUPS ini telah diatur terperinci dalam The implementation of this AGM has been detailed in
peraturan pasar modal dan perbankan. Dalam capital market and banking regulations. In its execution,
pelaksanaannya, RUPS akan menyampaikan laporan the AGM will present the company's performance and
kinerja dan pencapaian Perseroan kepada seluruh achievements to all shareholders.
pemegang saham.
Peraturan mengenai tata cara pelaksanaan RUPS telah Regulations regarding the procedures for conducting
diperbarui oleh regulator yang memberikan kemudahan AGMs have been updated by regulators, facilitating
kepada seluruh pemegang saham untuk mengikuti all shareholders to follow the course of AGM
jalannya pelaksanaan RUPS di perusahaan yang implementation in companies whose shares they own.
sahamnya mereka miliki.
Pelaksanaan RUPS dijalankan dengan 2 (dua) cara, The AGM is conducted in 2 (two) ways, namely:
yakni :
• Hadir Online melalui site eASY KSEI • Online Attendance via the eASY KSEI site
• Hadir Offline di lokasi yang disediakan oleh • Offline Attendance at locations provided by the
perusahaan publik public company
Pada tahun 2023, Perseroan melaksanakan Rapat In 2023, the Company held the Annual General
Umum Pemegang Saham Tahunan pada tanggal 7 Juni Meeting of Shareholders on June 7, 2023, attended
2023, dihadiri oleh 3.659.432.500 lembar saham atau by 3,659,432,500 shares or 90.87% of the total
dihadiri oleh 90,87% total pemegang saham. shareholders.
Mata acara yang dibahas dalam RUPST adalah : The agenda discussed at the AGM included :
1. Persetujuan Laporan Tahunan Direksi dan 1. Approval of the Directors' Annual Report and
Pengesahan Laporan Keuangan Perseroan Approval of the Company's Financial Statements
untuk tahun buku yang berakhir pada tanggal 31 for the fiscal year ending December 31, 2022,
Desember 2022,
2. Penetapan penggunaan laba Perseroan untuk tahun 2. Determination of the use of the Company's profits
buku yang berakhir pada tanggal 31 Desember for the fiscal year ending December 31,2022,
2022,
3. Pemberian wewenang kepada Dewan Komisaris 3. Authorization to the Board of Commissioners of
Perseroan untuk menunjuk Akuntan Publik the Company to appoint an Independent Public
Independen untuk mengaudit laporan keuangan Accountant to audit the Company's financial
Perseroan untuk tahun buku yang berakhir pada statements for the fiscal year ending December
tanggal 31 Desember 2023 serta pemberian 31, 2023, and authorization to the Company's
wewenang kepada Direksi Perseroan untuk Directors to determine the honorarium of the
menetapkan honorarium Akuntan Publik yang akan appointed Public Accountant,
ditunjuk tersebut,
4. Penetapan Remunerasi (Gaji dan Tunjangan 4. Determination of Remuneration (Salary and Other
Lainnya) serta Tantiem Direksi dan Dewan Benefits) and Directors' and Commissioners'
Komisaris, Bonuses,
5. Persetujuan Pembelian Kembali Saham untuk 5. Approval of Share Buybacks for the Fulfillment of
Pemenuhan Pemberian Remunerasi yang Bersifat Variable Remuneration,
Variabel,
6. Penyampaian Rencana Bisnis Bank dan Rencana 6. Presentation of the Bank's Business Plan and
Aksi Keuangan Berkelanjutan oleh Direksi (dalam Sustainable Financial Action Plan by the Directors
agenda ini tidak diambil keputusan). (no decisions were made in this agenda).
Tata cara pelaksanaan RUPST telah dijalankan sesuai The procedures for conducting the AGM were carried
dengan peraturan perundang-undangan yang berlaku out in accordance with applicable laws and regulations
dan telah mengumumkan dalam site pelaporan and were announced on the Indonesia Stock Exchange
terintegrasi Bursa Efek Indonesia dan Otoritas Jasa integrated reporting site and the Financial Services
Keuangan, eASY KSEI, dan website Perseroan. Authority, eASY KSEI, and the Company's website.
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Informasi pelaksanaan RUPST Perseroan yang telah Information on the implementation of the Company's
dilaksanakan adalah sebagai berikut : AGM that has been conducted is as follows:
Jadwal Pelaporan Tanggal Pelaporan
No.
Reporting Schedule Reporting Date
1 Pemberitahuan rencana RUPST
14 April / April 2023
Notification of AGMS
2 Iklan pengumuman RUPST
28 April / April 2023
Advertisement of AGMS announcements
3 Iklan panggilan RUPST
16 Mei / May 2023
AGMS invitation advertisement
4 Pelaksanaan RUPST
7 Juni / June 2023
AGMS Implementation
5 Laporan dan iklan hasil RUPST
8 Juni / June 2023
Reports and advertisements on the results of the AGMS
6 Pembagian dividen
7 Juli / July 2023
Dividend distribution
Informasi pelaksanaan RUPST 2023
Information on the implementation of the 2023 AGMS
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Acara I: Persetujuan Laporan Tahunan Direksi dan Pengesahan Laporan Keuangan Perseroan untuk tahun buku yang
berakhir pada tanggal 31 Desember 2022.
Agenda I: Approval of the Directors’ Annual Report and Ratification of the Company’s Financial Statements for the
financial year ending on 31 December 2022.
Hasil:
1. Menerima baik dan menyetujui Laporan Tahunan Direksi mengenai keadaan dan
jalannya Perseroan selama tahun buku 2022, serta Laporan Pengawasan Dewan
Komisaris untuk tahun buku 2022,
2. Menerima dan mengesahkan Laporan Keuangan tahun buku 2022 yang termasuk
didalamnya Neraca dan Perhitungan Laba Rugi yang telah di Audit oleh Kantor
Akuntan Publik Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan dan Rekan yang
Laporan keuangan
beralamat di Jl. M.H. Thamrin Lot 8-10, Jakarta sebagaimana dalam laporan nomor
audited Perseroan
00526/2.1133/AU.1/07/1244-2/1/III/2023 tanggal 29 Maret 2023,
telah dilaporkan
3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya kepada
kepada Otoritas
Direksi dan Dewan Komisaris atas pengurusan dan pengawasan yang telah
Telah Jasa Keuangan
dijalankan selama tahun buku sepanjang tindakan-tindakan tersebut tercermin
terealisasi dan BEI.
dalam laporan keuangan.
Has been The Company’s
Result:
realized audited financial
1. Accepting and approving the Annual Report of the Board of Directors regarding the
statements have
condition and operation of the Company during the 2022 financial year, and the
been reported
Supervisory Report of the Board of Commissioners for the 2022 financial year,
to the Financial
2. Accepting and approving the 2022 Financial Statements which include the
Services Authority
Balance Sheet and Profit and Loss Calculation which has been audited by the
and BEI.
Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan and
Partners, which are located at Jl. MH Thamrin Lot 8-10, Jakarta as stated in the
report number 00526/2.1133/AU.1/07/1244-2/1/III/2023 tanggal 29 Maret 2023,
3. Giving full repayment and discharge of responsibility to the Board of Directors and
the Board of Commissioners for the management and supervision that has been
done during the financial year as long as these actions are reflected in the financial
statements.
2023 Annual Report PT Bank Mestika Dharma Tbk 193
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Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Acara II: Penetapan penggunaan laba Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2022
Agenda II: Determination of the use of the Company’s profits for the financial year ending on December 31, 2022
Hasil :
1. Lebih kurang sebesar Rp 138.007.647.776,- (seratus tiga puluh delapan miliar tujuh juta
enam ratus empat puluh tujuh ribu tujuh ratus tujuh puluh enam rupiah) akan digunakan
untuk pembagian dividen kepada Pemegang Saham sebanyak 4.027.068.800 (empat
miliar dua puluh enam juta sembilan ratus lima puluh enam ribu seratus) lembar saham.
Total Pemegang Saham diatas telah dikurangi dengan saham treasuri yang dimiliki
Perseroan sebesar 63.021.200 (enam puluh tiga juta dua puluh satu ribu dua ratus)
lembar saham.
Dengan demikian, pembagian dividen untuk per lembar saham sebesar Rp 34,27 (tiga
puluh empat koma dua puluh enam),
2. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk mengatur tata cara
dan pelaksanaan pembayaran dividen tunai serta mengumumkannya sesuai dengan
ketentuan yang berlaku,
3. Sisa laba Perseroan akan digunakan untuk memperkuat rasio modal, pengembangan Telah Telah
teknologi digital untuk peningkatan pelayanan kepada nasabah, memperkuat sistem terealisasi diimplementasikan
dan memperluas operasional Perbankan dan peningkatan Sumber Daya Manusia.
Has been Has been
Results : realized implemented
1. Approximately IDR 138,000,000,000 (one hundred and thirty eight billion) will be used
for distribution of dividends to Shareholders of 4,027,068,800 (four billion twenty
seven million sixty eight thousand eight hundred) shares.
The total shareholders above have been reduced by the treasury shares owned by the
Company 63,021,200 (sixty three million twenty one thousand two hundred) shares.
So, the distribution of dividends per share is 34.26 IDR (thirty four point twenty six
rupiah).
2. Granting power and authority to the Board of Directors of the Company to regulate the
procedures and implementation of cash dividend payments and announce it suitable
with applicable regulations,
3. The remaining profits of the Company will be used to strengthen the capital ratio,
develop digital technology to improve services to customers, strengthen systems and
expand banking operations and improve Human Resources.
Acara III: Pemberian wewenang kepada Dewan Komisaris Perseroan untuk menunjuk Akuntan Publik Independen untuk
mengaudit laporan keuangan Perseroan untuk tahun buku yang berakhir tanggal 31 Desember 2023 serta
pemberian wewenang kepada Direksi Perseroan untuk menetapkan honorarium Akuntan Publik yang akan
ditunjuk tersebut.
Aacara III: Giving the authorization to the Board of Commissioners of the Company to appoint an Independent Public
Accountant to audit the financial statements of the Company for the financial year ended December 31, 2023
and giving the authorization to the Board of Directors of the Company to determine the honorarium for the
appointed Public Accountant.
Hasil : Laporan
1. Menunjuk Akuntan Publik Independen : penunjukan
Akuntan Publik : Budiadi Widjaja, SE, CPA Akuntan Publik
Nama Kantor Akuntan Publik : Leonard, Mulia & Richard Independen
Nomor Izin Usaha : KEP-657/KM.17/1998 telah dilaporkan
Alamat : Jl. Hayam Wuruk No. 3 W, Jakarta 10120 kepada Otoritas
Golongan : Konvensional Jasa Keuangan
yang akan mengaudit laporan keuangan Perseroan untuk tahun buku yang berakhir dan Bursa Efek
pada tanggal 31 Desember 2023, Indonesia sesuai
2. Memberikan wewenang kepada Direksi Perseroan untuk menetapkan honorarium Telah dengan regulasi
Akuntan Publik Independen yang ditunjuk tersebut. terealisasi yang mengatur.
The report on the
Result : Has been appointment of
1. Appointing Independent Public Accountants: realized an Independent
Public Accountant : Budiadi Widjaja, SE, CPA Public Accountant
Public Accountant Firm Name : Leonard, Mulia & RIchard has been reported
License Number : KEP-657/KM.17/1998 to the Financial
Address : Jl. Hayam Wuruk No. 3 W, Jakarta 10120 Services Authority
Group : Conventional and the Indonesia
who would audit the Company’s financial statements for the financial year ended Stock Exchange
on December 31, 2023, suitable with
2. Giving the authorization to the Board of Directors of the Company to determine the the governing
honorarium of the appointed Independent Public Accountant. regulations.
194 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Acara IV: Penetapan Remunerasi (Gaji dan Tunjangan Lainnya) serta Tantiem Direksi dan Dewan Komisaris
Agenda IV: Determination of Remuneration (Salaries and Other Benefits) and Bonuses of Directors and Board of
Commissioners
Hasil:
1. Menetapkan budget honorarium seluruh Anggota Dewan Komisaris sebesar Rp
246.473.700 per-bulan, pajak ditanggung oleh perusahaan serta memberikan
kuasa dan wewenang kepada Dewan Komisaris Perseroan untuk menentukan
besarnya Tantiem/Bonus dan menetapkan pembagiannya bagi masing-masing
anggota Dewan Komisaris yang berlaku sampai dengan diputuskan lain dalam
Rapat Umum Pemegang Saham Tahunan berikutnya, Perseroan telah
2. Memberikan wewenang dan kekuasaan kepada Dewan Komisaris untuk dan atas menjalankan
nama rapat menetapkan gaji, tantiem/bonus dan tunjangan lainnya bagi masing- sesuai dengan
masing anggota Direksi Perseroan sampai dengan diputuskan lain dalam Rapat Telah hasil keputusan
Umum Pemegang Saham Tahunan berikutnya. terealisasi RUPS.
Results: Has been The Company
1. Determine the honorarium budget of all Board of Commissioners members of Rp realized has fulfilled in
246.473.700 each month, taxes are borne by the company and provide power accordance with
and authority to the Board of Commissioners of the Company to determine the the results of the
amount of bonus and determine the distribution for each member of the Board RUPS decision.
of Commissioners up to another decision at the next Annual General Meeting of
Shareholders,
2. Giving authority and power to the Board of Commissioners for and on behalf of the
meeting to determine salaries, bonuses and other benefits for each member of the
Company’s Board of Directors up to other decisions at the next Annual General
Meeting of Shareholders.
Acara V: Persetujuan Pemberian Remunerasi yang Bersifat Variabel
Agenda V: Approval of Giving Variable Remuneration
Hasil :
1. Menyetujui pembelian saham Perseroan sebagai bentuk pemberian remunerasi
yang bersifat variabel dalam bentuk saham sebanyak-banyaknya sebesar Rp
962.698.182,- dengan menunjuk 1 (satu) anggota Bursa Efek untuk melakukan
pembelian yang dimaksud dan dilaksanakan selama periode 18 (delapan belas)
bulan terhitung sejak tanggal sejak tanggal 8 Juni 2023 sampai dengan 7 Desember
2024 dengan memperhatikan peraturan perundang-undangan yang berlaku.
Perseroan akan
2. Menyetujui mengalihkan remunerasi yang bersifat variabel dalam bentuk saham
melaksanakan
periode tahun 2019, 2020 dan 2021 yang telah ditangguhkan kepada material risk
sesuai dengan
taker
regulasi yang
3. Memberikan kuasa dan wewenang dengan hak substitusi kepada Direksi Perseroan Telah
mengatur.
untuk melakukan segala proses dan tindakan yang diperlukan sehubungan dengan terealisasi
pelaksanaan pembelian saham tersebut.
The company
Has been
will implement
Result : realized
in accordance
1. Approving the purchase of the Company’s shares as a form of variable remuneration
with applicable
in the form of shares of a maximum of IDR 962,698,182,- by appointing 1 (one)
regulations.
member of the Stock Exchange to make the intended purchase and it is implemented
for a period of 18 (eighteen) months from the date of June 8, 2023 until December
7, 2024 with due observance of the prevailing laws and regulations.
2. Approve the transfer of variable remuneration in the form of shares for the 2019,
2020 and 2021 periods that have been deferred to material risk takers.
3. Granting power and authority with substitution rights to the Board of Directors
of the Company to conduct all necessary processes and actions related to the
implementation of the share purchase.
Acara VI: Penyampaian Rencana Bisnis Bank Perseroan Tahun 2023 dan Rencana
Telah
Aksi Keuangan Berkelanjutan Perseroan oleh Direksi (dalam agenda ini
terealisasi
tidak diambil keputusan).
Agenda VI: Submission of the Bank’s Business Plan for 2023 and the Company’s
Has been
Sustainable Financial Action Plan by the Directors (in this agenda no
realized
decision was made).
2023 Annual Report PT Bank Mestika Dharma Tbk 195
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Informasi pelaksanaan RUPST 2022
Information on the implementation of the 2022 AGMS
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Acara I: Persetujuan Laporan Tahunan Direksi dan Pengesahan Laporan Keuangan Perseroan untuk tahun buku yang
berakhir pada tanggal 31 Desember 2021
Agenda I: Approval of the Directors’ Annual Report and Ratification of the Company’s Financial Statements for the
financial year ending on 31 December 2021
Hasil:
1. Menerima baik dan menyetujui Laporan Tahunan Direksi mengenai keadaan dan
jalannya Perseroan selama tahun buku 2021, serta Laporan Pengawasan Dewan
Komisaris untuk tahun buku 2021,
2. Menerima dan mengesahkan Laporan Keuangan tahun buku 2021 yang termasuk
didalamnya Neraca dan Perhitungan Laba Rugi yang telah di Audit oleh Kantor
Akuntan Publik Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan dan Rekan yang Laporan keuangan
beralamat di Jl. M.H. Thamrin Lot 8-10, Jakarta sebagaimana dalam laporan nomor audited Perseroan
00367/2.1133/AU.1/07/1244-1/1/III/2022 tanggal 29 Maret 2022 Telah dilaporkan
3. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya kepada kepada Otoritas
Direksi dan Dewan Komisaris atas pengurusan dan pengawasan yang telah Jasa Keuangan
dijalankan selama tahun buku sepanjang tindakan-tindakan tersebut tercermin Telah dan BEI.
dalam laporan keuangan. terealisasi
The Company’s
Result: Has been audited financial
1. Accepting and approving the Annual Report of the Board of Directors regarding the realized statements have
condition and operation of the Company during the 2020 financial year, and the been reported
Supervisory Report of the Board of Commissioners for the 2021 financial year, to the Financial
2. Accepting and approving the 2021 Financial Statements which include the Balance Services Authority
Sheet and Profit and Loss Calculation which has been audited by the Public and BEI.
Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan and Partners,
which are located at Jl. MH Thamrin Lot 8-10, Jakarta as stated in the report
number 00367/2.1133/AU.1/07/1244-1/1/III/2022 tanggal 29 Maret 2022,
3. Giving full repayment and discharge of responsibility to the Board of Directors and
the Board of Commissioners for the management and supervision that has been
done during the financial year as long as these actions are reflected in the financial
statements.
Acara II: Penetapan penggunaan laba Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2021
Agenda II: Determination of the use of the Company’s profits for the financial year ending on December 31, 2021
Hasil :
1. Lebih kurang sebesar Rp 138.000.000.000,- akan digunakan untuk pembagian
dividen kepada Pemegang Saham sebanyak 4.027.068.800 lembar saham.
Total Pemegang Saham diatas telah dikurangi dengan saham treasuri yang dimiliki
Perseroan sebesar 63.021.200 lembar saham.
Dengan demikian, pembagian dividen untuk per lembar saham sebesar Rp 34,26
2. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk mengatur tata
cara dan pelaksanaan pembayaran dividen tunai serta mengumumkannya sesuai
dengan ketentuan yang berlaku,
3. Sisa laba Perseroan akan digunakan untuk memperkuat rasio modal, pengembangan
teknologi digital untuk peningkatan pelayanan kepada nasabah, memperkuat
Telah Telah
sistem dan memperluas operasional Perbankan dan peningkatan Sumber Daya
terealisasi diimplementasikan
Manusia.
Has been Has been
Results :
realized implemented
1. Approximately IDR 138,000,000,000 will be used for distribution of dividends to
Shareholders of 4,027,068,800 shares.
The total shareholders above have been reduced by the treasury shares owned by
the Company 63,021,200 shares.
So, the distribution of dividends per share is 34,26 IDR.
2. Granting power and authority to the Board of Directors of the Company to regulate
the procedures and implementation of cash dividend payments and announce it
suitable with applicable regulations,
3. The remaining profits of the Company will be used to strengthen the capital ratio,
develop digital technology to improve services to customers, strengthen systems
and expand banking operations and improve Human Resources.
196 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Acara III: Pemberian wewenang kepada Dewan Komisaris Perseroan untuk menunjuk Akuntan Publik Independen untuk
mengaudit laporan keuangan Perseroan untuk tahun buku yang berakhir tanggal 31 Desember 2022 serta
pemberian wewenang kepada Direksi Perseroan untuk menetapkan honorarium Akuntan Publik yang akan
ditunjuk tersebut.
Aacara III: Giving the authorization to the Board of Commissioners of the Company to appoint an Independent Public
Accountant to audit the financial statements of the Company for the financial year ended December 31, 2022
and giving the authorization to the Board of Directors of the Company to determine the honorarium for the
appointed Public Accountant.
Hasil : Laporan
1. Menunjuk Akuntan Publik Independen : penunjukan
Akuntan Publik : Frendy Susanto Akuntan Publik
Nama Kantor Akuntan Publik : Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Independen
Nomor Izin Usaha : 855/KM.1/2017 telah dilaporkan
Alamat : Jl. M.H. Thamrin Lot 8-10 UOB Plaza Lantai 30 & 42, Jakarta. kepada Otoritas
Golongan : Konvensional Jasa Keuangan
yang akan mengaudit laporan keuangan Perseroan untuk tahun buku yang berakhir dan Bursa Efek
pada tanggal 31 Desember 2022, Indonesia sesuai
2. Memberikan wewenang kepada Direksi Perseroan untuk menetapkan honorarium dengan regulasi
Telah
Akuntan Publik Independen yang ditunjuk tersebut. yang mengatur.
terealisasi
Result : The report on the
Has been
1. Appointing Independent Public Accountants: appointment of
realized
Public Accountant : Frendy Susanto an Independent
Public Accountant Firm Name : Paul Hadiwinata, Hidaj at, Arsono, Retno, Palilingan & Partners Public Accountant
Business License Number : 855 / KM.1 / 2017 has been reported
Address : Jl. MH Thamrin Lot 8-10 UOB Plaza Lantai 30 & 42, Jakarta. to the Financial
Group : Conventional Services Authority
who would audit the Company’s financial statements for the financial year ended and the Indonesia
on December 31, 2022, Stock Exchange
2. Giving the authorization to the Board of Directors of the Company to determine the suitable with
honorarium of the appointed Independent Public Accountant. the governing
regulations.
Acara IV: Penetapan Remunerasi (Gaji dan Tunjangan Lainnya) serta Tantiem Direksi dan Dewan Komisaris
Agenda IV: Determination of Remuneration (Salaries and Other Benefits) and Bonuses of Directors and Board of
Commissioners
Hasil:
1. Menetapkan budget honorarium seluruh Anggota Dewan Komisaris sebesar Rp
234.736.850 per-bulan, pajak ditanggung oleh perusahaan serta memberikan
kuasa dan wewenang kepada Dewan Komisaris Perseroan untuk menentukan
besarnya Tantiem/Bonus dan menetapkan pembagiannya bagi masing-masing
anggota Dewan Komisaris yang berlaku sampai dengan diputuskan lain dalam
Rapat Umum Pemegang Saham Tahunan berikutnya, Perseroan telah
2. Memberikan wewenang dan kekuasaan kepada Dewan Komisaris untuk dan atas menjalankan
nama rapat menetapkan gaji, tantiem/bonus dan tunjangan lainnya bagi masing- sesuai dengan
masing anggota Direksi Perseroan sampai dengan diputuskan lain dalam Rapat Telah hasil keputusan
Umum Pemegang Saham Tahunan berikutnya. terealisasi RUPS.
Results: Has been The Company
1. Determine the honorarium budget of all Board of Commissioners members of Rp realized has fulfilled in
234,736,850 each month, taxes are borne by the company and provide power accordance with
and authority to the Board of Commissioners of the Company to determine the the results of the
amount of bonus and determine the distribution for each member of the Board RUPS decision.
of Commissioners up to another decision at the next Annual General Meeting of
Shareholders,
2. Giving authority and power to the Board of Commissioners for and on behalf of the
meeting to determine salaries, bonuses and other benefits for each member of the
Company’s Board of Directors up to other decisions at the next Annual General
Meeting of Shareholders
2023 Annual Report PT Bank Mestika Dharma Tbk 197
Page 198
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Status
Mata Acara RUPST Realisasi Keterangan
AGMS Agenda Realization Description
Status
Acara V: Persetujuan Pemberian Remunerasi yang Bersifat Variabel
Agenda V: Approval of Giving Variable Remuneration
Hasil :
1. Menyetujui pembelian saham Perseroan sebagai bentuk pemberian remunerasi
yang bersifat variabel dalam bentuk saham sebanyak-banyaknya sebesar Rp
1.060.116.756,- dengan menunjuk 1 (satu) anggota Bursa Efek untuk melakukan
pembelian yang dimaksud dan dilaksanakan selama periode 18 (delapan belas)
bulan terhitung sejak tanggal sejak tanggal 25 Mei 2022 sampai dengan 24
November 2023 dengan memperhatikan peraturan perundang-undangan yang
berlaku.
Perseroan akan
2. Menyetujui mengalihkan remunerasi yang bersifat variabel dalam bentuk saham
melaksanakan
periode tahun 2018 dan 2019 yang telah ditangguhkan kepada material risk taker
Masih sesuai dengan
3. Memberikan kuasa dan wewenang dengan hak substitusi kepada Direksi Perseroan
dalam regulasi yang
untuk melakukan segala proses dan tindakan yang diperlukan sehubungan dengan
proses mengatur.
pelaksanaan pembelian saham tersebut.
realisasi
The company
Result :
Still on will implement
1. Approving the purchase of the Company’s shares as a form of variable remuneration
process in accordance
in the form of shares of a maximum of IDR 1,060,116,756,- (One billion sixty million
with applicable
one hundred and sixteen thousand seven hundred and fifty six rupiah) by appointing
regulations.
1 (one) member of the Stock Exchange to make the intended purchase and it is
implemented for a period of 18 (eighteen) months from the date of June 4, 2021
until December 3, 2022 with due observance of the prevailing laws and regulations.
2. Approve the transfer of variable remuneration in the form of shares for the 2018
and 2019 periods that have been deferred to material risk takers.
3. Granting power and authority with substitution rights to the Board of Directors
of the Company to conduct all necessary processes and actions related to the
implementation of the share purchase.
Acara VI: Penyampaian Rencana Bisnis Bank Perseroan Tahun 2022 dan Rencana
Telah
Aksi Keuangan Berkelanjutan Perseroan oleh Direksi (dalam agenda ini
terealisasi
tidak diambil keputusan)
Agenda VI: Submission of the Bank’s Business Plan for 2020 and the Company’s
Has been
Sustainable Financial Action Plan by the Directors (in this agenda no
realized
decision was made)
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07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
DIREKSI
Board of Director
Tugas dan Tanggungjawab Direksi serta Duties and Responsibilities of the Board of
piagam charter Direksi Directors and the Charter of the Board of
Directors
Direksi adalah organ Perseroan yang berwenang dan The Board of Directors is the Company’s organ that is
bertanggungjawab penuh atas pengurusan Perseroan authorized and fully responsible for the management of
untuk kepentingan Perseroan, sesuai dengan maksud the Company for the benefit of the Company, suitable
dan tujuan Perseroan serta mewakili Perseroan baik with the purposes and objectives of the Company and
didalam maupun diluar pengadilan sesuai dengan represents the Company both inside and outside the
ketentuan anggaran dasar. Perseorangan yang akan court suitable with the provisions of the articles of
menjadi Direksi wajib memenuhi persyaratan yakni: association. Individuals who will become Directors must
meet the following requirements:
a. Mempunyai akhlak, moral, dan integritas yang baik a Have good character, morals, and integrity
b. Cakap melakukan perbuatan hukum b. Able to do legal actions
c. Dalam 5 (lima) tahun sebelum pengangkatan dan c. Within 5 (five) years prior to appointment and while
selama menjabat : serving:
1. Tidak pernah dinyatakan pailit 1. Never declared bankrupt
2. Tidak pernah menjadi anggota Direksi yang 2. Never been a member of the Board of Directors
dinyatakan bersalah menyebabkan suatu who was found guilty of causing a company to
perusahaan dinyatakan pailit be declared bankrupt
3. Tidak pernah dihukum karena melakukan 3. Never been convicted of a criminal act that was
tindak pidana yang merugikan keuangan detrimental to state finances and/or related to
negara dan/atau yang berkaitan dengan the financial sector, and
sektor keuangan, dan
4. Tidak pernah menjadi anggota Direksi selama 4. Never been a member of the Board of Directors
menjabat : pernah tidak menyelenggarakan during his tenure: never held an annual GMS;
RUPS tahunan; pertanggungjawaban sebagai accountability as a member of the Board of
anggota Direksi kepada RUPS; pernah Directors to the GMS; has caused a company
menyebabkan perusahaan yang memperoleh that has obtained a permit, approval; or
izin, persetujuan; atau pendaftaran dari registration from the Financial Services
Otoritas Jasa Keuangan tidak memenuhi Authority does not fulfill the obligation to
kewajiban menyampaikan laporan tahunan submit annual reports and/or financial reports
dan/atau laporan keuangan kepada Otoritas to the Financial Services Authority.
Jasa Keuangan.
d. Memiliki komitmen untuk mematuhi peraturan d. Have a commitment to comply with the laws and
perundang-undangan, dan regulations, and
e. Memiliki pengetahuan dan/atau keahlian di bidang e. Have knowledge and/or expertise in the field
yang dibutuhkan emiten atau perusahaan publik. required by the issuer or public company.
Hal-hal yang mengikat terkait Direksi telah diatur Binding items related to the Board of Directors have
dalam peraturan Otoritas Jasa Keuangan nomor 33/ been regulated in the Financial Services Authority
POJK.04/2014 tentang Direksi dan Dewan Komisaris regulation number 33/POJK.04/2014 concerning the
Emiten atau Perusahaan Publik, sebagai penyempurnaan Board of Directors and Board of Commissioners of
tugas dan tanggungjawab Direksi dalam menjalankan Issuers or Public Companies, as a refinement of the
bisnis Perseroan dengan menerapan prinsip tata kelola duties and responsibilities of the Board of Directors
perusahaan yang baik. in running the Company’s business by applying the
principles of good corporate governance. .
Untuk mendukung kinerjanya, Direksi Perseroan telah To support its performance, the Board of Directors of
memiliki pedoman dan tata tertib untuk mendukung the Company has guidelines and rules to support the
Direksi dalam menjalankan tanggungjawabnya. Board of Directors in conducting their responsibilities.
Pedoman ini mengatur hal-hal terkait : This guideline regulates items related to:
a. Kebijakan Umum a. Public policy
Mencakup dasar hukum dalam penentuan manual Covers the legal basis for determining the manual
Direksi, prinsip dasar hubungan kerja, persyaratan, for the Board of Directors, basic principles of
keanggotaan, masa jabatan, program pengenalan employment relations, requirements, membership,
dan peningkatan kapabilitas. tenure, introduction and capability improvement
programs.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
b. Tugas dan tanggungjawab Direksi b. Duties and responsibilities of the Board of Directors
Mencakup tugas-tugas Direksi terhadap Includes the duties of the Board of Directors
kelangsungan Bank, pengendalian internal, regarding the continuity of the Bank, internal
keterbukaan dan kerahasiaan informasi, etika control, disclosure and confidentiality of
berusaha dan anti korupsi, hubungan dengan information, business ethics and anti-corruption,
stakeholders, sistem akuntansi dan pembukuan. relations with stakeholders, accounting and
bookkeeping systems.
c. Etika Direksi c. Board of Directors Ethics
Mencakup etika kerja untuk menghindari benturan Includes work ethics to avoid conflicts of interest,
kepentingan, menjaga kerahasiaan informasi, tidak maintain confidentiality of information, do not
mengambil keuntungan pribadi, patuh terhadap take personal advantage, comply with laws and
perundang-undangan, keteladanan serta etika regulations, exemplary and work ethics.
kerja.
d. Kebijakan pengelolaan perusahaan, d. Company Management Policy,
Mencakup prinsip-prinsip kebijakan pengelolaan Covers the principles of Bank management policies,
Bank, pendelegasian wewenang dengan delegation of authority with fellow members of the
sesama anggota Direksi, pembagian tugas serta Board of Directors, division of tasks and resignation
pengunduran diri Direksi. of the Board of Directors.
e. Komite-komite dibawah Direksi e. Committees under the Board of Directors
Komite kerja yang membantu memberikan saran A working committee that helps provide
profesional Direksi terhadap kelangsungan bisnis professional advice to the Board of Directors on
Bank. the business continuity of the Bank.
f. Frekuensi rapat Direksi f. Board of Directors meeting frequency
Mengatur mengenai jadwal, prosedur kehadiran, Regulate the schedule, attendance procedures,
prosedur pembahasan masalah dan pengambilan procedures for discussing problems and making
keputusan oleh Direksi serta terkait dengan decisions by the Board of Directors as well as
pembuatan risalah rapat Direksi. relating to the preparation of the minutes of the
Board of Directors’ meetings.
g. Waktu kerja Direksi g. Directors working hours
Mengatur mengenai waktu untuk melaksanakan Regulate the time to conduct their duties and
tugas dan tanggungjawabnya, penentuan cuti dan responsibilities, the determination of leave and
larangan rangkap jabatan di perusahaan lain. the prohibition of concurrent positions in other
companies.
h. Self assesstment h. Self assesstment
Mengatur mengenai penilaian kinerja Direksi Regulates the performance appraisal of the Board
mengacu pada pedoman penilaian good corporate of Directors referring to the guidelines for assessing
governance. good corporate governance
Pedoman tersebut menjadi acuan dalam melakukan These guidelines become a reference in conducting their
tugasnya sehingga yang dilakukan terukur, sistematis, duties so that what is done is measurable, systematic,
terstruktur, serta dapat dilakukan secara konsisten. structured, and can be done consistently.
Tugas dan tanggungjawab Direksi secara umum ialah : The duties and responsibilities of the Board of Directors
in general are:
a. Direksi bertanggung jawab penuh atas pelaksanaan a. The Board of Directors is fully responsible for the
kepengurusan Bank, implementation of the Bank’s management,
b. Direksi wajib mengelola Bank sesuai dengan b. The Board of Directors is required to manage
kewenangan dan tanggungjawabnya sebagaimana the Bank in accordance with its authorities and
diatur dalam anggaran dasar dan peraturan responsibilities as stipulated in the articles of
perundang-undangan yang berlaku, association and the prevailing laws and regulations,
c. Direksi wajib melaksanakan prinsip-prinsip good c. The Board of Directors is required to implement the
corporate governance (GCG) dalam setiap kegiatan principles of good corporate governance (GCG) in
usaha bank pada seluruh tingkatan atau jenjang every bank business activity at all levels or levels of
organisasi, the organization,
d. Direksi wajib menindaklanjuti temuan audit dan d. The Board of Directors is required to follow up
rekomendasi dari satuan kerja audit intern bank, on audit findings and recommendations from the
auditor eksternal, dan hasil pengawasan regulator bank’s internal audit work unit, external auditors,
yaitu Otoritas Jasa Keuangan atau Bank Indonesia, and the results of regulatory oversight, namely the
Financial Services Authority or Bank Indonesia,
e. Direksi wajib mempertanggungjawabkan e. The Board of Directors is required to be responsible
pelaksanaan tugasnya kepada pemegang saham for the implementation of its duties to shareholders
melalui Rapat Umum Pemegang Saham, through the General Meeting of Shareholders,
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
f. Direksi wajib mengungkap kepada pegawai Bank f. The Board of Directors is required to disclose to
yang bersifat strategis di bidang kepegawaian, Bank employees who are strategic in the field of
employment,
g. Direksi wajib menyediakan data dan informasi yang g. The Board of Directors is required to provide
akurat, relevan dan tepat waktu kepada Dewan accurate, relevant and timely data and information
Komisaris, to the Board of Commissioners,
h. Direksi wajib menumbuhkan dan mewujudkan h. The Board of Directors is required to foster
terlaksananya budaya kepatuhan pada semua and realize the implementation of a culture of
tingkatan organisasi dan kegiatan usaha bank, compliance at all levels of the organization and
business activities of the bank,
i. Direksi wajib memastikan terlaksananya fungsi i. The Board of Directors is required to ensure the
kepatuhan bank. implementation of the bank’s compliance function.
Secara spesifik, masing-masing anggota Direksi Specifically, each member of the Board of Directors has
memiliki tugas dan tanggungjawab sesuai dengan yang duties and responsibilities suitable with his/her duties,
diembannya, yakni : are:
Jabatan Tugas & Tanggungjawab
Position Job & Responsibility
Presiden Direktur • Memiliki wewenang atas seluruh kegiatan operasional bank.
President Director Having authority over all bank operations.
• Memimpin dan mengelola bank agar dalam perkembangannya
senantiasa berada dalam koridor prinsip-prinsip good corporate
governance (GCG) serta peraturan perundang-undangan yang mengatur
mengenai perbankan maupun pasar modal.
Leading and managing the bank in order its development is always in the
corridor of the principles of good corporate governance (GCG) as well
as legislation governing banking and capital markets.
Wakil Presiden Direktur Vice Bertanggungjawab atas segala hal yang terkait dengan kegiatan pemberian
President Director kredit, posisi likuiditas, kegiatan devisa dan pengembangan perusahaan.
Responsible for everything related to lending activities, liquidity positions,
foreign exchange activities and company development.
Direktur Operasional Bertanggungjawab atas kegiatan yang berhubungan dengan seluruh
Operational Director kegiatan operasional Bank dan penggunaan Teknologi Informasi.
Responsible for activities related to all Bank operations and the use of
Information Technology.
Direktur Umum Bertanggungjawab atas segala hal yang terkait dengan kebijakan Bank atas
General Affair Director pengembangan SDM, Logistik dan general affair.
Responsible for all matters related to the Bank’s policy on developing HR,
Logistics and general affairs.
Direktur Kepatuhan Bertanggungjawab atas kepatuhan bank dalam mengimplementasikan
Compliance Director seluruh peraturan atau perundang-undangan yang berlaku pada seluruh
kegiatan atau aspek bisnis bank.
Responsible for bank compliance in implementing all regulations or laws that
apply to all activities or aspects of the bank’s business.
Dalam melaksanakan tugas dan tanggungjawabnya, In carrying out its duties and responsibilities, the Board
Direksi juga harus mempedomani kebijakan pengelolaan of Directors must also follow a bank management policy
bank yang berpegang pada prinsip-prinsip : that adheres to the principles of:
1. Memahami kondisi lingkungan bisnis, ekonomi, 1. Understanding the conditions of the business,
dan industri Perbankan dimana Bank beroperasi, economic and banking industry in which the
termasuk bagaimana dampak perubahan Bank operates, including how the impact of
lingkungan terhadap bisnis, produk, teknologi dan environmental changes on business, products, and
jaringan kantor bank; technology and bank office networks;
2. Mengukur kekuatan dan kelemahan Bank terkait 2. Measuring the strengths and weaknesses of the
posisi daya saing, posisi bisnis bank di industri Bank related to competitiveness position, bank’s
perbankan, dan kinerja keuangan, struktur business position in the banking industry, and
organisasi dan manajemen risiko, infrastruktur untuk financial performance, organizational structure
kebutuhan bisnis saat ini dan masa mendatang, and risk management, infrastructure for current
kemampuan manajerial, serta ketersediaan dan and future business needs, managerial capabilities,
keterbatasan sumber daya bank; and availability and limitations of bank resources;
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
3. Menganalisa seluruh alternatif strategi yang 3. Analyze all available alternative strategies after
tersedia setelah mempertimbangkan tujuan considering the bank’s strategic objectives and
stratejik serta toleransi risiko bank. Kedalaman dan risk tolerance. The depth and scope of analysis
cakupan analisa harus sejalan dengan skala dan should be in line with the scale and complexity of
kompleksitas kegiatan usaha Bank. the Bank’s business activities.
Kebijakan Pelaksanaan Rapat Direksi, Rapat Gabungan Policy on the Implementation of Board of Directors
dengan Dewan Komisaris serta Kehadiran dalam RUPS. Meetings, Joint Meetings with the Board of
Commissioners and Attendance at the GMS.
Kebijakan frekuensi rapat Direksi telah diatur dalam The Board of Directors meeting frequency policy has
pedoman kerja Direksi yang berisikan bahwa : been regulated in the Board of Directors work guidelines
which contain that:
• Direksi wajib mengadakan rapat Direksi secara • The Board of Directors is required to hold regular
berkala paling kurang 1 (satu) kali dalam setiap Board of Directors meetings at least 1 (one) time in
bulan, every month,
• Rapat Direksi dapat dilangsungkan apabila dihadiri • Meetings of the Board of Directors may be held if
mayoritas dari seluruh anggota Direksi, attended by a majority of all members of the Board
of Directors,
• Direksi wajib mengadakan rapat Direksi bersama • The Board of Directors is required to hold regular
Dewan Komisaris secara berkala paling kurang 1 meetings of the Board of Directors with the Board
(satu) kali dalam 4 (empat) bulan, of Commissioners at least 1 (one) time in 4 (four)
months,
• Rapat Direksi diadakan setiap waktu atas • Meetings of the Board of Directors are held at any
permintaan seseorang atau lebih anggota Direksi, time at the request of one or more members of the
seorang atau lebih anggota Komisaris, seorang Board of Directors, one or more members of the
atau lebih pemegang saham yang bersama-sama Board of Commissioners, one or more shareholders
mewakili 1/10 bagian saham Perseroan, who jointly represent 1/10 of the Company’s shares,
• Mayoritas anggota Direksi wajib hadir dalam setiap • The majority of members of the Board of Directors
rapat Direksi. must attend every meetings of the Board of
Directors.
Rapat Direksi
Board of Director Meetings
Nama Direksi
Jabatan Jumlah Rapat Kehadiran
Board of Director’s %
Position Total Meetings Attendances
Name
Achmad S. Kartasasmita Presiden Direktur | President Director 13 100%
Hendra Halim Wakil Presiden Direktur | Vice President Director 13 100%
Andy Direktur Kepatuhan | Compliance Director 13 13 100%
Harun Ansari Direktur Operasional | Operational Director 13 100%
Yusri Hadi Direktur Umum General | Affair Director 13 100%
Agenda Rapat Direksi
Board of Directors Meeting Agenda
Tanggal Rapat Agenda Rapat
No.
Meeting’s date Meeting Agenda
1 17 Januari 2023 Evaluasi Bagian Pendidikan & Pengembangan SDM; Pengangkatan Kepala Bagian
January 17, 2023 Marketing Corporate Commercial; Rencana Pembukaan Kantor Cabang & Kantor
Cabang Pembantu Baru; Progress Internet Banking & Mobile Banking; Pelaksanaan
Tugas Bagian APU PPT; Self Assessment Penerapan GCG Semester II 2022.
Evaluation of HR Education & Development Section; Assignation of Head of Corporate
Commercial Marketing Department; Opening Plan of New Branch Offices & Sub-Branch
Offices; Progress of Internet Banking & Mobile Banking; Implementation of APU PPT
Section Duties; Self Assessment of GCG Implementation Semester II 2022.
2 13 Februari 2023 Data Management & Pelaporan; Rencana Kerja Pemenuhan RSTI (Rencana Strategi
February 13, 2023 Teknologi Informasi) 2023; Penetapan RUPS Tahun 2023; Pelaporan Internal.
Data Management & Reporting; 2023 RSTI (Information Technology Strategy Plan)
Fulfillment Work Plan; 2023 GMS Stipulation; Internal Reporting.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tanggal Rapat Agenda Rapat
No.
Meeting’s date Meeting Agenda
3 14 Maret 2023 Pendelegasian Penandatanganan Dokumen Bank.
March 14, 2023 Delegation of Bank Document Signing.
4 15 Maret 2023 Perhitungan Bonus Tahun 2022; Pembagian THR Idul Fitri; Kenaikan Gaji Tahun 2023;
March 15, 2023 Evaluasi Fungsi Kepatuhan.
Bonus Calculation in 2022; Eid al-Fitr allowance Distribution; Salary Increase in 2023;
Compliance Function Evaluation.
5 18 April 2023 Penandatanganan Kerjasama terkait Pengembangan Desa Wisata Karang Anyar;
April 18, 2023 Rencana Pemeriksaan Bank Indonesia terhadap Bank Mestika; Loket Titik Layanan
Penukaran Bersama; Evaluasi Proses Bisnis PT Bank Mestika Dharma, Tbk.; Rencana
Mutasi SDM; Fungsi Audit Intern.
Signing of Cooperation related to the Development of Karang Anyar Tourism Village;
Bank Indonesia Examination Plan for Bank Mestika; Joint Exchange Service Point;
Evaluation of Business Process of PT Bank Mestika Dharma, Tbk.; HR Mutation Plan;
Internal Audit Function.
6 25 Mei 2023 Program Jaminan Kesehatan Karyawan; PPE-EBUS; Laporan Pelaksanaan Tata Kelola.
May 25, 2023 Employee Health Insurance Program; PPE-EBUS; Governance Implementation Report.
7 16 Juni 2023 Siklus Pemasaran Informasi Produk dan Layanan; Pelaksanaan Pengawasan Perilaku
June 16, 2023 Pasar (Market Conduct); Pelaksanaan Tugas Bagian APU-PPT; Transparansi Kondisi
Keuangan dan Non Keuangan.
Marketing Cycle of Product and Service Information; Implementation of Market Conduct
Supervision; Implementation of AML-PPT Section Duties; Transparency of Financial
and Non-Financial Conditions.
8 10 Juli 2023 Rencana Pembentukan Task Force Pengelolaan Penggunaan TI; Penyesuaian Grade
July 10, 2023 Pimcap; Rencana Korporasi dan Rencana Bisnis Bank Umum (RBB).
IT Usage Management Task Force Establishment Plan; Pimcap Grade Adjustment;
Corporate Plan and Commercial Bank Business Plan (RBB).
9 1 Agustus 2023 Pembentukan Task Force Pengelolaan Penggunaan Ti; Ketentuan Pemindahan Dana;
August 1, 2023 Laporan dari Bagian IT Infrastructure & Operation; POJK No.8 Tahun 2023 tentang
Penerapan Program APU PPT & PPPSPM; Evaluasi Fungsi Kepatuhan.
Establishment of Ti Usage Management Task Force; Funds Transfer Provisions; Report
from IT Infrastructure & Operation Section; POJK No.8 Year 2023 on the Implementation
of AML/CFT & PPPSPM Program; Evaluation of Compliance Function.
10 15 September 2023 Pengadaan Mobil Kas Keliling; Ketentuan Pengadaan Dokumen Pengeluaran Biaya
September 15, 2023 Operasional; Konsep Dasar Natura/Kenikmatan; Penghapusan & Pemusnahan Data;
Pengadaan Bank Mestika; Self Assessment GCG Semester I Tahun 2023.
Procurement of Mobile Cash Car; Provisions on Procurement of Operational Cost
Expenditure Documents; Basic Concept of Natura / Enjoyment; Deletion & Destruction
of Data; Procurement of Bank Mestika; GCG Self Assessment Semester I Year 2023.
11 19 Oktober 2023 Rencana Bisnis Bank; Rencana Pembentukan Divisi Consumer Banking; Rencana
October 19, 2023 Penutupan Mesin ATM; Peningkatan Fee Based Income; Wafatnya Kabag. HR & GA, Sdr.
Syafran Tua; Rencana Penutupan Hari Kredit Komite; Evaluasi Fungsi Manajemen Risiko.
Bank's Business Plan; Plan to Establish Consumer Banking Division; ATM Closure Plan;
Increase in Fee Based Income; Death of Head. HR & GA, Br. Syafran Tua; Plan to Close
the Credit Committee Day; Evaluation of Risk Management Function.
12 23 November 2023 Rencana Mutasi SDM; Rencana Pembentukan Divisi IT; Pembagian THR; Penyesuaian
November 23, 2023 Nama Bagian APU PPT menjadi Bagian APU PPT PPPSPM; Penerapan Strategi Anti
Fraud.
HR Mutation Plan; IT Division Establishment Plan; THR Distribution; APU PPT Section
Name Adjustment to APU PPT PPPSPM Section; Implementation of Anti Fraud Strategy.
13 19 Desember 2023 Pelaksanaan Mutasi & Promosi Pimpinan Cabang; Mutasi Pimpinan Capem; Corporate
December 19, 2023 Plan; Aspek Pemegang Saham
Implementation of Mutation & Promotion of Branch Managers; Mutation of Capem
Managers; Corporate Plan; Shareholder Aspects
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Rapat Gabungan Direksi dengan Dewan Komisaris
Joint Meeting of Directors with the Board of Commissioners
Nama Direksi dan
Komisaris Jabatan Jumlah Rapat Kehadiran
%
Commissioners and Position Total Meetings Attendances
Director’s Name
Witarsa Oemar Presiden Komisaris | President Commisioner 10 100%
Indra Halim Komisaris | Commisioner 10 100%
Katio Komisaris Independen | Independent Commisioner 10 100%
Gardjito Heru Komisaris Independen | Independent Commisioner 10 100%
Achmad S. Kartasasmita Presiden Direktur | President Director 10 10 100%
Hendra Halim Wakil Presiden Direktur | Vice President Director 9 90%
Andy Direktur Kepatuhan | Compliance Director 10 100%
Harun Ansari Direktur Operasional | Operational Director 10 100%
Yusri Hadi Direktur Umum | General Affair Director 10 100%
Agenda Rapat Direksi
Board of Directors Meeting Agenda
Tanggal Rapat Agenda Rapat
No.
Meeting’s date Meeting Agenda
1 31 Januari 2023 Laporan Kinerja Bank sd Desember 2022; Perkembangan NPL dan Penyelesaiannya;
January 31, 2023 Rekomendasi dari Komite Pemantau Risiko; Tinjauan Makro Ekonomi Bulan Januari
2023; Report to Management oleh SKAI; Perkembangan Izin Mobile Banking & Internet
Banking; Issue Lainnya.
Bank Performance Report until December 2022; NPL Development and Resolution;
Recommendations from Risk Monitoring Committee; Macroeconomic Review in
January 2023; Report to Management by SKAI; Mobile Banking & Internet Banking
License Development; Other Issues .
2 7 Mar 2023 Laporan Kinerja Bank sd Februari 2023; Perkembangan NPL dan Penyelesaiannya;
March 7, 2023 Rekomendasi dari Komite Pemantau Risiko; Perkembangan Izin Mobile Banking &
Internet Banking; Issue Lainnya.
Bank Performance Report until February 2023; NPL Development and Resolution;
Recommendation from Risk Monitoring Committee; Mobile Banking & Internet Banking
License Development; Other Issues.
3 12 April 2023 Laporan Kinerja Bank sd Maret 2023; Perkembangan NPL dan Penyelesaiannya;
April 7, 2023 Rekomendasi dari Komite Pemantau Risiko; Rencana RUPST (Rapat Umum Pemegang
Saham Tahunan); Perkembangan Makro Ekonomi.
Bank Performance Report until March 2023; NPL Development and Resolution;
Recommendation from Risk Monitoring Committee; AGMS (Annual General Meeting of
Shareholders) Plan; Macroeconomic Development.
4 24 May 2023 Laporan Kinerja Bank sd April 2023; Perkembangan NPL dan Penyelesaiannya;
May 24, 2023 Rekomendasi dari Komite Pemantau Risiko; Temuan Pemeriksaan Bank Indonesia
terkait Sistem Pembayaran dan APMK; Sosialisasi POJK No. 3 tahun 2023 tentang
Peningkatan Literasi Dan Inklusi Keuangan Di Sektor Jasa Keuangan Bagi Konsumen
Dan Masyarakat.
Bank Performance Report until April 2023; NPL Development and Resolution;
Recommendations from the Risk Monitoring Committee; Bank Indonesia Examination
Findings related to Payment Systems and APMK; Socialization of POJK No. 3 of 2023
concerning Increasing Financial Literacy and Inclusion in the Financial Services Sector
for Consumers and the Public.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Tanggal Rapat Agenda Rapat
No.
Meeting’s date Meeting Agenda
5 2 Agustus 2023 Laporan Kinerja Bank sd Juni 2023; Perkembangan NPL dan Penyelesaiannya;
August 2, 2023 Rekomendasi dari Komite Pemantau Risiko; Sosialisasi POJK 6/POJK.07/2022 tentang
Perlindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan; Sosialisasi POJK
No. 8 Tahun 2023 tentang Penerapan Program Anti Pencucian Uang, Pencegahan
Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah
Massal di Sektor Jasa Keuangan (APU PPT & PPPSPM); Tinjauan Kajian Makro
Ekonomi; Penyampaian Laporan terkait IT kepada Dewan Direksi & Dewan Komisaris;
Issue Pencapaian Target.
Bank Performance Report up to June 2023; NPL Development and Resolution;
Recommendations from the Risk Monitoring Committee; Socialization of POJK 6/
POJK.07/2022 on Consumer and Community Protection in the Financial Services
Sector; Socialization of POJK No. 8 of 2023 on the Implementation of Anti-Money
Laundering Programs, Prevention of Financing of Terrorism, and Prevention of Financing
the Proliferation of Weapons of Mass Destruction in the Financial Services Sector (AML
PPT & PPPSPM); Review of Macroeconomic Studies; Submission of IT-related Reports
to the Board of Directors & Board of Commissioners; Target Achievement Issues.
6 31 Agustus 2023 Laporan Kinerja Bank sd Juli 2023; Perkembangan NPL dan Penyelesaiannya; Rekomendasi
August 31, 2023 dari Komite Pemantau Risiko; Issue Pencapaian Target; Paparan dari Bagian Sales
Management mengenai pencapaian Bank Mestika dari 2013 sd Juli 2023; Kesimpulan dan
tanggapan atas Langkah Pencapaian Target; Update Bangunan Kantor Cabang Baru.
Bank Performance Report up to July 2023; NPL Development and Resolution;
Recommendation from Risk Monitoring Committee; Target Achievement Issue;
Presentation from Sales Management Section on Bank Mestika's achievement from
2013 to July 2023; Conclusion and response on Target Achievement Measures; Update
on New Branch Office Building.
7 26 September 2023 Laporan Kinerja Bank sd Agustus 2023; Perkembangan NPL dan Penyelesaiannya;
September 26, 2023 Rekomendasi dari Komite Pemantau Risiko. Kesimpulan.
Bank Performance Report until August 2023; NPL Development and Resolution;
Recommendations from the Risk Monitoring Committee.
8 24 Oktober 2023 Laporan Kinerja Bank sd September 2023; Perkembangan NPL dan Penyelesaiannya;
October 24, 2023 Rekomendasi dari Komite Pemantau Risiko; Perkembangan Makro Ekonomi; Tindak
Lanjut POJK 8 Tahun 2023 tentang Penerapan Program Anti Pencucian Uang,
Pencegahan Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi Senjata
Pemusnah Massal di Sektor Jasa Keuangan (APU PPT & PPPSPM); Progress Pencapaian
RAKB sampai dengan Juni 2023. Kesimpulan.
Bank Performance Report until September 2023; NPL Development and Resolution;
Recommendations from the Risk Monitoring Committee; Macroeconomic Developments;
Follow-up to POJK 8 of 2023 concerning the Implementation of Anti-Money Laundering
Programs, Prevention of Financing of Terrorism, and Prevention of Financing the
Proliferation of Weapons of Mass Destruction in the Financial Services Sector (AML
PPT & PPPSPM); Progress of RAKB Achievement until June 2023.
9 29 November 2023 Laporan Kinerja Bank s.d. Oktober 2023; Perkembangan NPL dan Penyelesaiannya;
November 29, 2023 Rekomendasi dari Komite Pemantau Risiko; Pembahasan terkait Risalah Rapat OJK
No. RR-13/KR.05/2023 tanggal 14 Juli 2023 perihal Pembahasan Revisi RBB PT Bank
Mestika Dharma, Tbk.;Paparan terkait RSTI 2022 – 2026; Kesimpulan.
Bank Performance Report up to October 2023; NPL Development and Resolution;
Recommendation from Risk Monitoring Committee; Discussion related to OJK Meeting
Minutes No. RR-13/KR.05/2023 dated July 14, 2023 regarding Discussion of Revised
RBB PT Bank Mestika Dharma, Tbk.; Exposure related to RSTI 2022 - 2026.
10 20 Desember 2023 Laporan Kinerja Bank s.d. November 2023; Perkembangan NPL dan Penyelesaiannya;
December 20, 2023 Rekomendasi dari Komite Pemantau Risiko; Pembahasan terkait Risalah Rapat OJK No.
RR-1/KS.2/2023 tanggal 17 November 2023 perihal Exit Meeting dan Pembahasan Hasil
Pemeriksaan Umum Tahun 2023 PT Bank Mestika Dharma, Tbk.; Strategi Pencapaian
Target 2024; Pembentukan Divisi IT; Kesimpulan.
Bank Performance Report up to November 2023; NPL Development and Resolution;
Recommendation from Risk Monitoring Committee; Discussion related to OJK Meeting
Minutes No. RR-1/KS.2/2023 dated November 17, 2023 regarding Exit Meeting and
Discussion of General Inspection Results Year 2023 PT Bank Mestika Dharma, Tbk.;
Strategy to Achieve Target 2024; Establishment of IT Division.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Tanggal
Nama Direksi
Jabatan pelaksanaan Kehadiran
Board of Director’s %
Position rapat Attendances
Name
Meeting's Date
Achmad S. Kartasasmita Presiden Direktur | President Director √ 100%
Hendra Halim Wakil Presiden Direktur | Vice President Director √ 100%
7 Juni 2023
Andy Direktur Kepatuhan | Compliance Director √ 100%
Juni 7, 2023
Harun Ansari Direktur Operasional | Operational Director √ 100%
Yusri Hadi Direktur Umum General | Affair Director √ 100%
Agenda RUPS AGMS Agenda
Mata Acara Rapat Umum Pemegang Saham Tahunan: Agenda of the Annual General Meeting of Shareholders:
1. Persetujuan Laporan Tahunan Direksi dan 1. Approval of the Annual Report of the Board of
Pengesahan Laporan Keuangan Perseroan Directors and Ratification of the Company's
untuk tahun buku yang berakhir pada tanggal 31 Financial Statements for the financial year ending
Desember 2022, on December 31, 2022,
2. Penetapan penggunaan laba Perseroan untuk tahun 2. Determination of the use of the Company's profits
buku yang berakhir pada tanggal 31 Desember for the financial year ending on December 31,
2022, 2022,
3. Pemberian wewenang kepada Dewan Komisaris 3. Granting authority to the Board of Commissioners
Perseroan untuk menunjuk Akuntan Publik of the Company to appoint an Independent Public
Independen untuk mengaudit laporan keuangan Accountant to audit the financial statements of
Perseroan untuk tahun buku yang berakhir pada the Company for the financial year ending on
tanggal 31 Desember 2023 serta pemberian December 31, 2023 as well as granting authority
wewenang kepada Direksi Perseroan untuk to the Board of Directors of the Company to
menetapkan honorarium Akuntan Publik yang akan determine the honorarium of the Public Accountant
ditunjuk tersebut, to be appointed.
4. Penetapan Remunerasi (Gaji dan Tunjangan 4. Determination of Remuneration (Salary and Other
Lainnya) serta Tantiem Direksi dan Dewan Benefits) and Tantiem of the Board of Directors and
Komisaris, Board of Commissioners,
5. Persetujuan Pemberian Remunerasi yang Bersifat 5. Approval of Variable Remuneration,
Variabel,
6. Penyampaian Rencana Bisnis Bank dan Rencana 6. Submission of the Bank's Business Plan and
Aksi Keuangan Berkelanjutan oleh Direksi (dalam Sustainable Finance Action Plan by the Board of
agenda ini tidak diambil keputusan). Directors (no decision was made on this agenda).
Pelaksanaan RUPS Perseroan tahun 2023 telah The holding of the 2023 GMS of the Company has
dijalankan sebagaimana diatur dalam ketentuan been conducted as stipulated in the provisions of the
perundang-undangan yang berlaku. applicable laws and regulations.
Pelatihan atau Peningkatan Kompetensi Board of Directors Competency Training
Direksi or Improvement
Dalam pedoman Direksi, telah diatur mengenai program In the guidelines for the Board of Directors, it has
pengenalan dan peningkatan kapabilitas Direksi yang been stipulated that the program for introducing and
harus memastikan pemahaman terhadap manajemen enhancing the capabilities of the Board of Directors
risiko beserta pengembangannya melalui ketentuan must ensure an understanding of risk management and
sertifikasi dan penyegaran, mengikuti perkembangan its development through certification and refreshment
peraturan dan ketentuan perbankan, serta mengetahui provisions, following developments in banking
dan memahami perkembangan karakteristik dan regulations and provisions, as well as knowing and
kompleksitas kegiatan bank. understanding the development of the characteristics
and complexity of bank activities.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Sepanjang tahun 2023, telah dilakukan beberapa kali Throughout 2023, several competency development
kegiatan pengembangan kompetensi Direksi dengan activities for the Board of Directors have been
tema sebagai berikut : conducted with the following themes:
1. Pembaharuan /peningkatan informasi terkait 1. Updating/upgrading information related to
dengan ketentuan-ketentuan yang diterbitkan regulations issued by the regulator,
regulator,
2. Persiapan Implementasi Pelaporan Bank Umum 2. Preparation of Integrated Commercial Bank
Terintegrasi, Reporting Implementation,
3. Pelatihan mengenai teknologi informasi perbankan 3. Training on banking information technology
4. Seminar outlook 2023 hingga 2026, identifikasi 4. Seminar on outlook 2023 to 2026, identification
dan antisipasi leading indicators terhadap kinerja and anticipation of leading indicators on bank
bank performance
5. Pelatihan tata kelola berdasarkan Cobit 2019 5. Governance training based on Cobit 2019
6. Transformasi digital 6. Digital transformation
Perincian pelatihan yang diikuti oleh anggota Direksi Details of the training attended by members of the
disajikan terperinci pada Bab 4 laporan ini. Board of Directors are presented in detail in Chapter 4
of this report.
Komposisi Direksi Board of Directors Composition
Komposisi anggota Direksi pada tahun 2023 tidak The composition of the members of the Board of
mengalami perubahan, masih mengacu pada hasil Directors in 2023 will not change, still referring to the
Rapat Umum Pemegang Saham Luar Biasa tahun results of the 2020 Extraordinary General Meeting of
2020 yang meminta persetujuan pemegang saham Shareholders which requested shareholder approval for
atas penunjukan kembali susunan Direksi dan Dewan the reappointment of the composition of the Board of
Komisaris Perseroan dengan masa jabatan hingga Directors and Board of Commissioners of the Company
ditutupnya RUPS tahun 2025. with a term of office until the closing of the 2025 GMS
Presiden Direktur | President Director Achmad S. Kartasasmita
Susunan anggota Direksi Wakil Presiden Direktur | Vice President Director Hendra Halim
Composition of the
Direktur Kepatuhan | Compliance Director Andy
members of the Board of
Directors Direktur Operasional | Operational Director Harun Ansari
Direktur Umum General | Affair Director Yusri Hadi
Susunan Direksi Bank Mestika menyangkut jumlah, The composition of Mestika Bank Board of Directors
komposisi, kriteria telah sesuai dengan ukuran dan concerning the number, composition, criteria has been
kompleksitas Bank. in accordance with the size and complexity of the Bank.
Begitu juga dengan independensi Direksi, selain Wakil Likewise, the independence of the Board of Directors,
Presiden Direktur yang merupakan Direktur terafiliasi, 4 in addition to the Vice President Director who is an
(empat) anggota Direksi lainnya telah memenuhi kriteria affiliated Director, 4 (four) other members of the Board
independensi yaitu tidak mempunyai hubungan usaha of Directors have fulfilled the independence criteria,
baik langsung maupun tidak langsung serta hubungan who have no direct or indirect business relationship
afiliasi hingga derajat kedua dengan perseroan, anggota and affiliation to the second degree with the company,
Direksi, anggota Dewan Komisaris atau dengan entitas members of Board of Director, members of Board of
induk serta akan tetap bertindak independen dalam Commissioner or with the parent entity also will keep
melaksanakan tugas dan tanggungjawabnya. independencity to do the tasks and the responsibility.
Seluruh anggota Direksi berdomisili di Indonesia. All members of the Board of Directors reside in
Masing-masing anggota Direksi memiliki integritas, Indonesia. Each member of the Board of Directors has
kompetensi dan reputasi yang baik serta telah lulus good integrity, competence and reputation and has
dalam penilaian kemampuan dan kepatutan sesuai passed the fit and proper test in accordance with the
dengan ketentuan dari Otoritas Jasa Keuangan dan provisions of the Financial Services Authority and Bank
Bank Indonesia. Indonesia.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Penilaian terhadap kinerja komite yang Assessment of the performance of
mendukung pelaksanaan tugas Direksi the committee that supports the
implementation of the duties of the Board
of Directors
Bank memiliki 4 (empat) komite yang memiliki tugas The Bank has 4 (four) committees that have their
dan tanggungjawab masing-masing untuk membantu respective duties and responsibilities to assist the
Direksi dalam memberikan rekomendasi-rekomendasi Board of Directors in providing recommendations
yang dibutuhkan dalam pengelolaan bisnis bank sesuai. needed in managing the bank's business accordingly.
Direksi menilai bahwa seluruh komite telah menjalankan The Board of Directors considers that all committees
tugas dan tanggungjawabnya dengan baik. Penjelasan have carried out their duties and responsibilities
mengenai kinerja komite dijabarkan pada BAB 6; properly. A description of the committee's performance
Tinjauan Manajemen. is described in CHAPTER 6; Management Review.
Komite-komite yang dibentuk tersebut adalah: The formed committees are:
Direksi
Board of Directors
Komite Manajemen Risiko Komite ALCO & ASG Komite Pengarah TI Komite Kebijakan Perkreditan
Risk Management Committee ALCO & ASG Committee IT Steering Committe Credit Policy Committee
Bertugas membantu Bertugas membantu Bertugas membantu Bertugas membantu
Direksi dalam menyusun Direksi dalam menetapkan Direksi dalam menyusun Direksi dalam memberikan
kebijakan manajemen kebijakan dan pedoman rencana strategis TI, masukan dalam rangka
risiko serta perubahannya pelaksanaan ALMA merumuskan kebijakan penyusunan kebijakan
termasuk strategi serta mengevaluasi hasil dan prosedur TI perkreditan bank.
manajemen risiko dan kegiatan Bank. serta memantau dan
contigency plain ketika mengevaluasi pemanfaatan
kondisi eksternal bank TI.
sedang tidak normal.
Assisting the Board of Assisting the Board of Assisting the Board of Assisting the Board of
Directors in formulating Directors in establishing Directors in developing Directors in providing input
risk management policies policies and guidelines for IT strategic plans, and suggestion in the
and its changes, including implementing the ALMA formulating IT policies and formulation of bank credit
risk management and evaluating the results procedures and monitoring policies.
strategies and plain of the Bank's activities. and evaluating utilization
contingency when the of IT.
bank's external
conditions are not normal.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
DEWAN KOMISARIS
Board of Commisioner
Tugas dan Tanggungjawab Dewan Duties and Responsibilities of the Board of
Komisaris Commissioners
Dewan Komisaris telah melakukan penginian Pedoman The Board of Commissioners has updated the Guidelines
dan Tata Tertib Dewan Komisaris sesuai dengan POJK and Regulations of the Board of Commissioners in
No.17 Tahun 2023. Adapun tugas dan tanggung jawab accordance with POJK No. 17 of 2023. The duties and
Dewan Komisaris, yakni sebagai berikut: responsibilities of the Board of Commissioners are as
follows:
1. Sesuai Anggaran Dasar, yakni 1. As per the Articles of Association, namely:
• Memiliki akses tak terbatas dalam menjalankan • Having unlimited access in performing
fungsi pengawasan. supervisory functions.
• Dewan Komisaris diwajibkan untuk sementara • The Board of Commissioners is required to
mengurus Bank, dalam hal seluruh anggota temporarily manage the Bank if all members
Direksi diberhentikan untuk sementara atau of the Board of Directors are temporarily
Bank tidak mempunyai seorang pun anggota dismissed or if the Bank has no members of the
Direksi. Dalam hal demikian, Dewan Komisaris Board of Directors. In such cases, the Board
berhak untuk memberikan kekuasaan of Commissioners is entitled to temporarily
sementara kepada seorang atau lebih anggota delegate authority to one or more members of
Dewan Komisaris atas tanggungan Dewan the Board of Commissioners at the expense of
Komisaris. the Board of Commissioners.
2. Dalam pelaksanaan fungsi Dewan Komisaris dan 2. In carrying out the functions of the Board of
penerapan tata Kelola, yakni: Commissioners and implementing governance,
namely:
• Melakukan pengawasan untuk kepentingan • Supervising the Bank's interests in policies
Bank atas kebijakan dan jalannya pengurusan and management by the Directors, providing
oleh Direksi, memberikan nasihat kepada advice to the Directors, and being responsible
Direksi, dan bertanggung jawab atas for such supervision, in accordance with the
pengawasan tersebut, sesuai dengan maksud Bank's purposes and objectives as stipulated
dan tujuan Bank yang ditetapkan dalam in the laws and regulations, articles of
ketentuan peraturan perundang-undangan, association, and decisions of the AGM.
anggaran dasar, dan keputusan RUPS.
• Melaksanakan tugas, wewenang dan tanggung • Carrying out duties, authorities, and
jawab dengan itikad baik dan dengan prinsip responsibilities with good faith and caution.
kehati-hatian.
• Mengarahkan, memantau dan mengevaluasi • Directing, monitoring, and evaluating
pelaksanaan tata Kelola, manajemen risiko, the implementation of governance, risk
dan kepatuhan. management, and compliance.
• Menerima dan melaksanakan kewenangan • Receiving and implementing the authorities
yang diserahkan dan/atau diberikan kepada delegated and/or granted to the Board
Dewan komisaris sesuai dengan ketentuan of Commissioners in accordance with the
peraturan perundang-undangan, anggaran provisions of laws and regulations, articles of
dasar, dan/atau keputusan RUPS. association, and/or decisions of the AGM.
• Dewan Komisaris dapat melaksanakan tugas • The Board of Commissioners may carry out
dan kewenangan pengawasan lain sepanjang other supervisory tasks and authorities as long
tidak bertentangan dengan ketentuan as they do not conflict with the provisions of
peraturan perundang-undangan, anggaran laws and regulations, articles of association,
dasar, dan/atau keputusan RUPS. and/or decisions of the AGM.
• Secara aktif melakukan pengawasan terhadap • Actively monitoring the implementation of
pelaksanaan pengelolaan aset bermasalah, troubled asset management, provisioning,
penyisihan, dan pencadangan yang dilakukan and reserves made by the Bank in credit risk
Bank dalam pengelolaan risiko kredit. management.
• Memastikan ketersediaan dan kecukupan • Ensuring the availability and sufficiency of
pelaporan internal yang didukung oleh sistem internal reporting supported by adequate
informasi manajemen yang memadai. management information systems.
• Memastikan Bank tidak memanfaatkan dan/ • Ensuring that the Bank does not exploit and/
atau menyalahgunakan rekayasa keuangan or misuse financial engineering and/or legal
dan/atau rekayasa hukum untuk kepentingan engineering for the benefit of the Bank and/or
Bank dan/atau pihak lain baik internal maupun other parties, both internal and external to the
eksternal Bank yang tidak sesuai dengan Bank, which are not in line with the principles
prinsip pengelolaan Bank yang sehat. of sound bank management.
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• Dewan Komisaris melakukan pengawasan • Overseeing the implementation of the
terhadap pelaksanaan Rencana Bisnis. Business Plan.
• Mengajukan calon akuntan publik kepada • Nominating a candidate public accountant to
Rapat Umum Pemegang Saham. the AGM.
• Dewan Komisaris wajib menyediakan waktu • The Board of Commissioners must allocate
yang cukup untuk melaksanakan tugas dan sufficient time to carry out its duties and
tanggung jawabnya secara optimal. responsibilities optimally.
• Dalam menjalankan tugasnya, Dewan • In carrying out its duties, the Board of
Komisaris berhak memperoleh informasi dan Commissioners has the right to obtain
penjelasan yang memadai dari Direksi atau adequate information and explanations
setiap anggota Direksi tentang segala hal from the Directors or any member of the
yang diperlukan oleh Dewan Komisaris terkait Directors regarding all matters necessary for
pengelolaan Bank. the Board of Commissioners concerning the
management of the Bank.
• Dewan Komisaris wajib mengarahkan, • The Board of Commissioners must direct,
memantau, dan mengevaluasi pelaksanaan monitor, and evaluate the implementation of
kebijakan strategis Bank. the Bank's strategic policies.
• Dewan Komisaris wajib memberitahukan • The Board of Commissioners must inform
kepada Bank Indonesia/Otoritas Jasa Bank Indonesia/Financial Services Authority
Keuangan paling lambat 5 (lima) hari kerja no later than 5 (five) working days after finding:
sejak ditemukannya:
– Pelanggaran peraturan perundang- – Violations of financial and banking laws
undangan di bidang keuangan dan and regulations.
perbankan.
– Keadaan atau perkiraan keadaan yang – Circumstances or estimated
dapat membahayakan kelangsungan circumstances that may endanger the
usaha Bank. Bank's continuity.
• Untuk mendukung efektifitas pelaksanaan • To support the effectiveness of carrying
tugas dan tanggung jawab, Dewan Komisaris out duties and responsibilities, the Board
wajib membentuk Komite Audit, Komite of Commissioners must establish an Audit
Pemantau Risiko, Komite Remunerasi dan Committee, Risk Monitoring Committee,
Nominasi. Remuneration and Nomination Committee.
• Komite lain sesuai dengan kebutuhan dan/ • Other committees as needed and/or the
atau kompleksitas Bank. complexity of the Bank.
• Dewan Komisaris wajib memastikan bahwa • The Board of Commissioners must ensure
Komite yang telah dibentuk memiliki pedoman that the established committees have working
dan tata tertib kerja serta menjalankan guidelines and regulations and carry out their
tugasnya secara efektif. duties effectively.
• Dewan Komisaris wajib melakukan evaluasi • The Board of Commissioners must evaluate
terhadap kinerja Komite sekurang-kurangnya the performance of the Committee at least at
pada setiap akhir tahun buku. the end of each fiscal year
• Melakukan pengawasan terhadap penerapan • Overseeing the implementation of
Kebijakan Remunerasi dan melakukan evaluasi Remuneration Policy and conducting periodic
berkala Kebijakan Remunerasi atas dasar hasil evaluations of Remuneration Policy based on
pengawasan yang dilakukan. the results of supervisory activities conducted.
• Dewan Komisaris wajib menyusun Kebijakan • The Board of Commissioners must develop
penilaian sendiri dan melakukan penilaian its own assessment policy and conduct
kinerja Dewan Komisaris. assessments of the performance of the Board
of Commissioners.
• Dewan Komisaris wajib menyelenggarakan • The Board of Commissioners must convene
RUPS Tahunan dan RUPS lainnya sesuai Annual GMS and other GMSs in accordance
dengan kewenangan yang diatur perundang- with the authority stipulated by the laws and
undangan. regulations.
• Dewan Komisaris berwenang memberhentikan • The Board of Commissioners is authorized to
sementara anggota Direksi dengan temporarily dismiss members of the Board of
menyebutkan alasannya. Directors stating the reasons.
• Dalam pelaksanaan fungsi Manajemen Risiko, • In the implementation of Risk Management
yakni: functions, namely:
– Dewan Komisaris menyetujui dan – The Board of Commissioners approves
mengevaluasi pertanggungjawaban and evaluates the accountability of the
Direksi atas pelaksanaan kebijakan Directors for the implementation of Risk
Manajemen Risiko. Management policies.
– Dewan Komisaris menyetujui kebijakan – The Board of Commissioners approves
Manajemen Risiko termasuk strategi Risk Management policies including
dan kerangka Manajemen Risiko yang strategies and Risk Management
ditetapkan sesuai dengan tingkat risiko frameworks established according to the
yang akan diambil (risk appetite) dan level of risk to be taken (risk appetite) and
toleransi risiko (risk tolerance). risk tolerance.
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• Dewan Komisaris mengevaluasi Kebijakan • The Board of Commissioners evaluates Risk
Manajemen Risiko dan strategi Manajemen Management Policy and Risk Management
Risiko paling sedikit 1 (satu) kali dalam 1 strategy at least once a year or more frequently
(satu) tahun atau frekuensi yang lebih sering in case of significant changes affecting the
dalam hal terdapat perubahan faktor yang Bank's business activities.
mempengaruhi kegiatan usaha Bank secara
signifikan.
• Mengevaluasi pertanggungjawaban Direksi • Evaluating the accountability of the Directors
dan memberikan arahan perbaikan atas and providing improvement directions for the
pelaksanaan Kebijakan Manajemen Risiko periodic implementation of Risk Management
secara berkala. Policy.
• Memastikan kebijakan dan proses manajemen • Ensuring that risk management policies and
risiko dilaksanakan secara efektif dan processes are implemented effectively and
terintegrasi dalam proses manajemen risiko integrated into the overall risk management
secara keseluruhan. process.
• Melakukan pengawasan terhadap penerapan • Overseeing the implementation of risk
manajemen risiko telah mencakup country management including country risk and
risk dan transfer risk yang dilakukan Bank transfer risk conducted by the Bank including
termasuk pelaksanaan evaluasi dan pengujian the implementation of evaluations and testing
(stress testing). (stress testing).
• Dalam rangka pengawasan terhadap • In overseeing IT management:
penyelenggaraan TI, yakni:
• Mengevaluasi, mengarahkan, dan memantau • Evaluating, directing, and monitoring IT
rencana strategis TI. strategic plans.
• Mengevaluasi, mengarahkan, dan memantau • Evaluating, directing, and monitoring the
penerapan tata Kelola TI. implementation of IT Governance.
• Memiliki pemahaman yang memadai mengenai • Having adequate understanding of the types
jenis dan tingkat risiko terkait keamanan siber and levels of cyber security risks inherent in
yang melekat pada Bank. the Bank.
• Memastikan Bank memiliki SDM dan • Ensuring that the Bank has sufficient human
infrastruktur yang cukup untuk mendukung resources and infrastructure to support
penerapan manajemen risiko terkait keamanan the implementation of cyber security risk
siber dan proses ketahanan siber Bank. management and the Bank's cyber resilience
processes.
• Mendukung terciptanya budaya manajemen • Supporting the creation of a cyber security
risiko terkait keamanan siber dengan risk management culture by giving sufficient
memberikan perhatian yang cukup terhadap attention to the implementation of cyber
pelaksanaan manajemen risiko terkait security risk management by all elements of
keamanan siber oleh seluruh elemen organisasi the Bank's organization.
Bank.
• Menjadi contoh standar perilaku yang • Being an example of behavior standards that
mengedepankan kesadaran terhadap risiko prioritize awareness of cyber security risks
terkait keamanan siber bagi pegawai dan for employees and all elements of the Bank's
seluruh elemen organisasi Bank. organization.
• Melakukan pengawasan secara aktif atas • Actively supervising the implementation of
penerapan manajemen risiko terkait keamanan cyber security risk management.
siber.
• Menyetujui kebijakan dan rencana strategis • Approving policies and strategic plans related
terkait manajemen risiko terkait keamanan to cyber security risk management established
siber yang ditetapkan sesuai dengan tingkat according to the level of risk to be taken (risk
risiko yang akan diambil (risk appetite) dan appetite) and risk tolerance of the Bank.
toleransi risiko Bank (risk tolerance).
• Mengevaluasi kebijakan manajemen risiko dan • Evaluating cyber security risk management
strategi risiko terkait keamanan siber secara policies and strategies periodically, at least
berkala, paling sedikit satu kali dalam satu once a year or more frequently in case of
tahun atau lebih dalam hal terdapat perubahan significant changes affecting the Bank's
faktor yang mempengaruhi kegiatan usaha business activities.
Bank secara signifikan.
• Mengevaluasi pertanggungjawaban Direksi • Evaluating the accountability of the Directors
dan memberikan arahan perbaikan atas and providing improvement directions for the
pelaksanaan kebijakan manajemen risiko periodic implementation of cyber security risk
terkait keamanan siber secara berkala. management policies.
• Memastikan kebijakan dan proses manajemen • Ensuring that cyber security risk management
risiko terkait keamanan siber dilaksanakan policies and processes are implemented
secara efektif dan terintegrasi dalam proses effectively and integrated into the overall risk
manajemen risiko secara keseluruhan. management process.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
3. Dalam pelaksanaan ketentuan perlindungan 3. In the implementation of consumer and community
konsumen dan Masyarakat yakni melakukan protection provisions, namely overseeing the
pengawasan atas pelaksanaan tanggung jawab implementation of the Directors' responsibility
Direksi terhadap kepatuhan pelaksanaan ketentuan for compliance with consumer and community
perlindungan konsumen dan masyarakat. protection provisions.
4. Dalam pelaksanaan fungsi pengawasan terhadap 4. In overseeing the implementation of Literacy
Kegiatan Literasi dan Inklusi yakni melakukan and Inclusion activities, namely overseeing the
pengawasan atas pelaksanaan tanggung jawab implementation of the Directors' responsibility
Direksi terhadap kepatuhan pelaksanaan ketentuan for compliance with provisions regarding the
tentang Peningkatan Literasi dan Inklusi Keuangan Improvement of Financial Literacy and Inclusion in
di Sektor Jasa Keuangan bagi Konsumen dan the Financial Services Sector for Consumers and
Masyarakat. Communities.
5. Dalam pelaksanaan pengawasan terhadap 5. In overseeing payment system activities,
aktivitas sistem pembayaran, yakni penetapan determining accountability, policies, and control
akuntabilitas, kebijakan, dan proses pengendalian processes to manage risks that may arise from the
untuk mengelola risiko yang mungkin timbul dari operation of payment systems.
penyelenggaraan sistem pembayaran.
6. Dalam pelaksanaan pengawasan terhadap fungsi 6. In overseeing consumer complaint functions,
pengaduan konsumen yakni memastikan Direksi ensuring that the Directors have and implement
memiliki dan melaksanakan prosedur layanan complaint service procedures.
pengaduan.
7. Dalam pelaksanaan pengawasan terhadap fungsi 7. In overseeing credit functions, namely:
perkreditan, yakni • Monitoring the provision of funds including
• Memantau penyediaan dana termasuk reviewing the provision of large amounts of
mengkaji ulang penyediaan dana dengan funds or funds provided to related parties.
jumlah besar atau yang diberikan kepada pihak • Approving Written Policies and Procedures
terkait. regarding write-offs.
• Menyetujui Kebijakan dan Prosedur Tertulis • The Board of Commissioners must actively
mengenai hapus buku. supervise the implementation of Credit
• Dewan Komisaris wajib melakukan pengawasan Restructuring policies.
secara aktif terhadap pelaksanaan kebijakan
Restrukturisasi Kredit.
8. Dalam pelaksanaan fungsi anti-fraud, yakni 8. In implementing anti-fraud functions, namely
menerapkan Strategi Anti-Fraud di Bank. implementing an Anti-Fraud Strategy at the Bank.
9. Dalam pengawasan terhadap pelaksanaan fungsi 9. In overseeing compliance function, namely:
kepatuhan, yakni:
a. Dewan Komisaris wajib melakukan pengawasan a. The Board of Commissioners must actively
aktif terhadap fungsi kepatuhan, dengan: supervise the compliance function by:
- Mengevaluasi pelaksanaan Fungsi - Evaluating the implementation of the
Kepatuhan Bank paling sedikit 2 (dua) Bank's Compliance Function at least 2
kali dalam satu tahun; (two) times a year;
- Memberikan saran untuk meningkatkan - Providing recommendations to improve
kualitas pelaksanaan Fungsi Kepatuhan the quality of the implementation of the
Bank. Bank's Compliance Function.
b. Dewan Komisaris menyampaikan saran b. The Board of Commissioners shall provide
untuk peningkatan kualitas pelaksanaan recommendations for improving the quality
Fungsi Kepatuhan kepada Presiden Direktur of the implementation of the Compliance
dengan tembusan kepada Direktur yang Function to the President.
membawahkan Fungsi Kepatuhan.
10. Dalam pengawasan terhadap pelaksanaan fungsi 10. In overseeing internal control function, namely:
pengendalian intern, yakni
• Melakukan pengawasan terhadap pelaksanaan • Overseeing the implementation of internal
pengendalian intern secara umum, termasuk control in general, including policies of the
kebijakan Direksi yang menetapkan Directors establishing such controls.
pengendalian tersebut.
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• Memastikan bahwa Direksi telah memantau • Ensuring that the Directors have monitored
efektivitas pelaksanaan Sistem Pengendalian the effectiveness of the implementation of the
Intern. Internal Control System.
• Memastikan Direksi menyusun dan memelihara • Ensuring that the Directors have established
sistem pengendalian intern yang memadai, and maintained an adequate, effective,and
efektif, dan efisien. efficient internal control system.
• Mengkaji efektivitas dan efisiensi sistem • Reviewing the effectiveness and efficiency
pengendalian intern berdasarkan informasi of the internal control system based on
yang diperoleh dari SKAI paling sedikit 1 (satu) information obtained from Internal Audit Unit
kali dalam 1 (satu) tahun. at least once a year.
11. Dalam pengawasan terhadap pelaksanaan fungsi 11. In overseeing the implementation of Internal Audit
Audit Intern, yakni functions, namely:
• Dewan Komisaris wajib melakukan pengawasan • The Board of Commissioners must supervise
terhadap tindak lanjut Direksi atas temuan the follow-up actions of the Directors to
audit atau pemeriksaan dan rekomendasi the findings of audits or inspections and
dari SKAI, auditor ekstern, hasil pengawasan recommendations from the Internal Audit
OJK, dan/atau hasil pengawasan otoritas atau Unit, external auditors, OJK supervisory
Lembaga lain. results, and/or results of supervision by other
authorities or institutions.
• Menunjuk pengendali mutu independen • Appointing an independent quality
dari pihak ekstern untuk melakukan kaji controller from external parties to review
ulang terhadap kinerja SKAI, dengan the performance of the Internal Audit Unit,
mempertimbangkan rekomendasi Komite considering the recommendations of the Audit
Audit. Committee.
12. Dalam pengawasan terhadap pelaksanaan 12. In overseeing the implementation of Sustainable
Keuangan Berkelanjutan, yakni menyetujui Finance, namely approving the Sustainable
Rencana Aksi Keuangan Berkelanjutan yang Financial Action Plan prepared by the Directors.
disusun oleh Direksi.
Pedoman dan Tata Tertib serta Kebijakan Guidelines and Regulations and Policies
Mengenai Keberagaman Komposisi Dekom Regarding Diversity in the Composition of
the Board of Commissioners
Tata tertib Dewan Komisaris telah diperbarui di tahun The rules of the Board of Commissioners have been
2023, dengan Surat Keputusan No. 044/SK-BMD/ updated in 2023, with Decree No. 044/SK-BMD/
DIR/2023 tanggal 8 November 2023. DIR/2023 dated November 8, 2023.
Tata tertib Dewan Komisaris ini bertujuan untuk dijadikan The Board of Commissioners' Code of Conduct aims to
pedoman yang merupakan salah satu komitmen Dewan serve as a guideline which is one of the commitments
Komisaris dalam mengimplementasikan prinsip - of the Board of Commissioners in implementing GCG
prinsip GCG, digunakan untuk menjelaskan hubungan principles, used to explain the relationship between
Komisaris dan Direksi serta anggota Manajemen lainnya the Commissioners and Directors and other members
dalam menjalankan tugas, agar tercipta pengelolaan of Management in carrying out their duties, in order to
secara profesional, transparan, efektif dan efisien. create professional, transparent, effective and efficient
management.
Susunan Dewan Komisaris menyangkut jumlah, The composition of the Board of Commissioners
komposisi, kriteria telah sesuai dengan ukuran dan with regard to number, composition and criteria is in
kompleksitas Bank. accordance with the size and complexity of the Bank.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pernyataan Independensi Komisaris Independence Statement of Independent
Independen Commissioners
1. Dewan Komisaris wajib melaksanakan tugas dan 1. The BoC shall carry out its duties and responsibilities
tanggungjawabnya secara independen. independently.
2. Komisaris Independen Bank tidak diperbolehkan 2. Independent Commissioners are not allowed to
memiliki hubungan keuangan, kepengurusan, have financial, management, share ownership
kepemilikan saham dan/atau hubungan keluarga and/or family relationships with other members of
dengan sesama anggota Dewan Komisaris the BoC, members of the BoD and/or Controlling
lainnnya, anggota Direksi dan/atau Pemegang Shareholders or other relationships that may
Saham Pengendali atau hubungan lain yang secara naturally affect their ability to act independently.
alamiah dapat mempengaruhi kemampuannya
untuk bertindak independen.
3. Komisaris independen wajib memenuhi ketentuan 3. Independent commissioners must fulfill the
sebagai berikut: following conditions:
a. Bukan merupakan orang yang bekerja a. Not someone who works or has the authority
atau mempunyai wewenang dan tanggung and responsibility to plan, lead, control, or
jawab untuk merencanakan, memimpin, supervise the activities of the Bank within the
mengendalikan, atau mengawasi kegiatan last 1 (one) year, except for reappointment as
Bank dalam waktu 1 (satu) tahun terakhir, Independent Commissioner of the Bank in the
kecuali untuk pengangkatan kembali sebagai following period
Komisaris Independen Bank pada periode
berikutnya,
b. Tidak mempunyai saham baik langsung b. Has no direct or indirect shares in the Bank.
maupun tidak langsung pada Bank.
c. Tidak mempunyai hubungan afiliasi dengan c. Has no affiliation with the Bank, members
Bank, anggota Dewan Komisaris, anggota of the BoC members of the BoD, or major
Direksi, atau pemegang saham utama Bank. shareholders of the Bank.
d. Tidak mempunyai hubungan usaha baik d. Has no direct or indirect business relationship
langsung maupun tidak langsung yang related to the Bank's business activities.
berkaitan dengan kegiatan usaha Bank.
Kebijakan Frekuensi Rapat Dewan Policy Frequency of Board of
Komisaris Commissioners Meetings
Dalam pedoman Dewan Komisaris telah diatur mengenai In the Board of Commissioners guidelines, it has been
pelaksanaan rapat, yakni wajib diselenggarakan secara regulated regarding the implementation of meetings,
berkala paling kurang 1 (satu) kali dalam 2 (dua) bulan which must be held periodically at least 1 (one) time
dan wajib dihadiri oleh seluruh anggota Dewan Komisaris in 2 (two) months and must be physically attended by
secara fisik paling kurang 2 (dua) kali dalam setahun. all members of the Board of Commissioners at least 2
Perincian pelaksanaan rapat Dewan Komisaris, yakni: (two) times a year. Details of the implementation of the
Board of Commissioners meeting are:
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Nama Dewan Jumlah Rapat
Jumlah
Komisaris Keseluruhan
Jabatan Agenda Rapat Kehadiran
The Name Number of %
Position Meeting Agenda Number or
of the Board attendance
attendance
Commissioners Meetings
Witarsa Oemar Presiden 1. Pelaksanaan tata kelola perusahan
Komisaris seperti, self assessment tata
President kelola, self assessment kinerja
Commissioner Dewan Komisaris, fungsi
manajemen risiko , fungsi
kepatuhan bank, fungsi APUPPT,
fungsi audit internal, penerapan 10 100%
strategi anti fraud, dll,
Implementation of corporate
governance such as governance
self-assessment, Board of
Commissioners performance self-
assessment, risk management
function, bank compliance
Indra Halim Komisaris function, APUPPT function,
Commissioner internal audit function,
implementation of anti-fraud
strategy, etc,
2. Laporan Direksi tentang
kinerja dan isu penting seperti 10 100%
pencapaian Rencana Bisnis Bank
dan Pengawasan NPL,
Board of Directors' report on
performance and important issues
such as the achievement of the
Bank's Business Plan and NPL
Monitoring,
Katio Komisaris 10
Independen 3. Rencana pelaksanaan Rapat
Independent Umum Pemegang Saham Tahunan,
Commissioner Implementation plan of the Annual
General Meeting of Shareholders,
4. Rencana audit keuangan Kantor 10 100%
Akuntan Publik
Financial audit plan of the Public
Accounting Firm
5. Evaluasi kinerja komite
dibawah Dewan Komisaris dan
rekomendasi/usulan komite,
Gardjito Heru Komisaris Performance evaluation of
Independen committees under the Board of
Independent Commissioners and committee
Commissioner recommendations / proposals,
6. Pelaksanaan ketentuan
perlindungan konsumen dan
masyarakat. 10 100%
Implementation of consumer and
community protection provisions.
7. Pemantauan Rencana Aksi
Keuangan Berkelanjutan.
Monitoring of the Sustainable
Finance Action Plan.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pelaksanaan Rapat Umum Pemegang Saham
General Meeting of Shareholders
Tanggal
Nama Komisaris
Jabatan pelaksanaan Kehadiran
Board of %
Position rapat Attendances
Commissioners' Name
Meeting's Date
Witarsa Oemar Presiden Komisaris | President Commisioner √ 100%
Indra Halim Komisaris | Commisioner 7 Mei 2023 √ 100%
Katio Komisaris Independen | Independent Commisioner May 7, 2023 √ 100%
Gardjito Heru Komisaris Independen | Independent Commisioner √ 100%
Mata Acara Rapat Umum Pemegang Saham Tahunan: Agenda of the Annual General Meeting of Shareholders:
1. Persetujuan Laporan Tahunan Direksi dan 1. Approval of the Annual Report of the Board of
Pengesahan Laporan Keuangan Perseroan Directors and Ratification of the Company's
untuk tahun buku yang berakhir pada tanggal 31 Financial Statements for the financial year ending
Desember 2022, on December 31, 2022,
2. Penetapan penggunaan laba Perseroan untuk tahun 2. Determination of the use of the Company's profits
buku yang berakhir pada tanggal 31 Desember for the financial year ending on December 31,
2022, 2022,
3. Pemberian wewenang kepada Dewan Komisaris 3. Granting authority to the Board of Commissioners
Perseroan untuk menunjuk Akuntan Publik of the Company to appoint an Independent Public
Independen untuk mengaudit laporan keuangan Accountant to audit the financial statements of
Perseroan untuk tahun buku yang berakhir pada the Company for the financial year ending on
tanggal 31 Desember 2023 serta pemberian December 31, 2023 as well as granting authority
wewenang kepada Direksi Perseroan untuk to the Board of Directors of the Company to
menetapkan honorarium Akuntan Publik yang akan determine the honorarium of the Public Accountant
ditunjuk tersebut, to be appointed.
4. Penetapan Remunerasi (Gaji dan Tunjangan 4. Determination of Remuneration (Salary and Other
Lainnya) serta Tantiem Direksi dan Dewan Benefits) and Tantiem of the Board of Directors and
Komisaris, Board of Commissioners,
5. Persetujuan Pemberian Remunerasi yang Bersifat 5. Approval of Variable Remuneration,
Variabel,
6. Penyampaian Rencana Bisnis Bank dan Rencana 6. Submission of the Bank's Business Plan and
Aksi Keuangan Berkelanjutan oleh Direksi (dalam Sustainable Finance Action Plan by the Board of
agenda ini tidak diambil keputusan), Directors (no decision was made on this agenda),
Pelaksanaan RUPS Perseroan tahun 2023 telah The holding of the 2023 GMS of the Company has
dijalankan sebagaimana diatur dalam ketentuan been conducted as stipulated in the provisions of the
perundang-undangan yang berlaku. applicable laws and regulations.
Kebijakan Penilaian Kinerja Anggota Performance Assessment Policy for
Dewan Komisaris Members of the Board of Commissioners
Dewan Komisaris telah memiliki Pedoman dan Tata The Board of Commissioners has already had the Board
Tertib Dewan Komisaris yang didalamnya mengatur of Commissioners' Guidelines and Code of Conduct,
bahwa Dewan Komisaris melakukan penilaian sendiri which stipulates that the Board of Commissioners
atas kinerja Dewan Komisaris. Disamping itu, Bank conducts its own assessment of the performance of
telah memiliki kebijakan self assessment kinerja Dewan the Board of Commissioners. In addition, the Bank has
Komisaris yang ditetapkan dengan Surat Keputusan had a self-assessment policy on the performance of the
Internal No. 002/SK-BMD/DIR/2024. Self assessment Board of Commissioners which is stipulated by Internal
kinerja Dewan Komisaris dilakukan secara berkala, satu Decree No. 002/SK-BMD/DIR/2024. Self-assessment
kali dalam satu tahun, dilakukan pada triwulan pertama of the performance of the Board of Commissioners is
setelah berakhirnya tahun bersangkutan dan dilakukan conducted periodically, once a year, it is conducted in
secara kolegial dalam Rapat Dewan Komisaris. the first quarter after the end of the year and collegially
at the Board of Commissioners Meeting.
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Penilaian self assessment kinerja Dewan Komisaris Self-Assessment of the Board of Commissioners
meliputi 11 (sebelas) faktor penilaian antara lain: performance includes 11 (sebelas) assessment factors,
they are:
1. Landasan Hukum dan Ketentuan 1. Underlying Provisions and Regulations
2. Organisasi dan Keanggotaan 2. Organization and Membership
3. Prosedur Keputusan Dewan Komisaris 3. Board of Commisioners Decision Procedure
4. Etika Kerja 4. Code of Ethics
5. Larangan 5. Prohibiton
6. Independensi 6. Independency
7. Tugas dan Wewenang 7. Duties and Authorities
8. Benturan Kepentingan dan Transparansi 8. Conflict of Interest and Transparency
9. Rapat 9. Meeting
10. Hubungan kerja Dewan Komisaris dan Direksi 10. Work Relationship between the BoC and BoD
11. Program Peningkatan Kompetensi dan Evaluasi 11. Competency Improvement & Performance Evaluation
Kinerja Program
Hasil penilaian self assessment kinerja Dewan Komisaris The result of the self-assessment of the Board of
untuk tahun 2023 menunjukkan hasil “Sangat Baik”. Commissioners’ performance for 2023 was categorized
“Very Good".
Penilaian terhadap masing-masing Komisaris
Assessment of each Commissioner
Jumlah Kehadiran
Rapat Komite Audit,
Komite Pemantau Rekomendasi
Jumlah Kehadiran Rapat Komite Kehadiran Rekomendasi
Jumlah RIsiko, dan Komite Rapat Dewan
Nama Dewan Audit, Komite Pemantau RIsiko, Pada Rapat Dewan
Kehadiran Remunerasi Komisaris dan
Komisaris dan Komite Remunerasi RUPST Komisaris
Jabatan Rapat Number of Meeting Direksi
Name of the Numberof Meeting Attendance 2023 Recommendation
Position Number of Attendance of the Recommendation
Board of of the Audit Committee, Risk Presence Meeting
Presence Audit Committee, Meeting Board of
Commissioners Monitoring Committee, and On AGMS Board of
Meeting Risk Monitoring Commissioners
Remuneration Committee 2023 Commissioners
Committee, and and Directors
Remuneration
Committee
Presiden
10 kali 10 kali
Komisaris Hadir
Witarsa Oemar 10 times 10 times -
President Present
(100.00%) (100.00%)
Commissioner
Komite Remunerasi & Nominasi 5 kali
10 kali 10 kali
Komisaris Nomination & Remuneration Hadir
Indra Halim 10 times 10 times
Commissioner Committee 5 times Present
(100.00%) (100.00%)
(100.00%)
Komite Pemantau Risiko 12 kali 31 (tiga
Risk Monitoring Committee 12 4 (empat)
puluh satu)
times rekomendasi
rekomendasi
Komisaris (100.00%) 4 (four)
10 kali 10 kali 31 (thirty one)
Independen Hadir recommendation
Katio 10 times 10 times recommendation
Independent Komite Remunerasi & Nominasi Present
(90.90%) (90.90%)
Commissioner 5 kali
Nomination & Remuneration
Committee 5 times
(100.00%)
Komisaris
10 kali 10 kali Komite Audit 12 kali
Independen Hadir
Gardjito Heru 10 times 10 times Audit Committee 12 times
Independent Present
(100.00%) (100.00%) (100.00%)
Commissioner
Dewan Komisaris mengadakan rapat hampir dalam The Board of Commissioners held meetings almost every
setiap bulan dihadiri oleh seluruh Dewan Komisaris. month attended by the entire Board of Commissioners.
Dalam setiap rapat, seluruh Dewan Komisaris juga aktif In each meetings, all of Board of Commissioners are
memberikan masukan/rekomendasi kepada Direksi. also active in providing input/recommendations to the
Board of Directors.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pelatihan atau Peningkatan Kompetensi Board of Commissioners Competency
Dewan Komisaris Training or Improvement
Dalam pedoman Dewan Komisaris telah tertuang bahwa The Board of Commissioners' guidelines have
akan senantiasa memastikan kompetensi, pengetahuan stated that it will always ensure that competence,
dan pemahaman perkembangan karakteristik serta knowledge and understanding of the development of
kompleksitas kegiatan perbankan dimutakhirkan melalui characteristics and complexity of banking activities are
metode: updated through the following methods:
• Reguler yakni memperbaharui yang dilakukan • Regular, oneself updating regarding regulatory
sendiri mengenai perkembangan peraturan terkait developments related to financial and economic
kondisi keuangan dan ekonomi serta isu lain yang conditions as well as other relevant issues,
relevan,
• Program pengembangan dengan mengikuti • Development programs by participating in
seminat, pelatihan, sertifikasi dan kegiatan lainnya seminars, training, certification and other similar
yang sejenis, activities,
• Program penyegaran dengan mengikuti kegiatan • Refreshment program by participating in training
pelatihan dan seminar yang bersifat penyegaran activities and seminars that are refresher in various
pada berbagai penerapan dalam manajemen applications in banking management, such as
perbankan, seperti program penyegaran yang refresher programs that apply to the provisions on
berlaku pada ketentuan penerapan manajemen risk management implementation.
risiko.
Berdasarkan pedoman tersebut, berikut perincian tema/ Based on these guidelines, the following is a breakdown
materi pelatihan yang didapat oleh Dewan Komisaris of the training themes/materials obtained by the Board
sepanjang tahun 2022, antara lain : of Commissioners throughout 2022, among others:
1. Trend Kriminal Perbankan Di Era Transaksi Digital 1. Trend of Banking Crimes in the Era of Digital
dan Bagaimana Investigasinya Transactions and How to Investigate It
2. Economic Outlook 2022 : Pengaruh Perang Rusia- 2. Economic Outlook 2022: The Effect of Russia-
Ukraina terhadap Perekonomian RI Ukraine War on the Indonesian Economy
3. Ekosistem Digital Perbankan 3. Digital Banking Ecosystem
4. Metaverse : Peluang dan Pemanfaatanya pada 4. Metaverse: Opportunities and Usage in Banking
Perbankan
5. Business Strategic Workshop for Executives and 5. Business Strategic Workshop for Executives and
Management Board Management Board
6. Economic Review - Benarkah Indonesia akan 6. Economic Review - Is Indonesia really going into
Resesi? recession?
7. Economic Outlook: Perkembanan Ekonomi Terkini 7. Economic Outlook: Recent Economic Development
& Outlook Tahun 2023 & Outlook for 2023
8. Keuangan Berkelanjutan: Industri kendaraan Listrik 8. Sustainable Finance: Electric Vehicles and Coal
dan Batu Bara Industry
Perincian pelatihan yang diikuti oleh anggota Direksi Details of the training attended by members of the
disajikan terperinci pada Bab 4 laporan ini. Board of Directors are presented in detail in Chapter 4
of this report.
Penilaian terhadap kinerja Komite-Komite Assessment of the Committees under the
dibawah Dewan Komisaris Board of Commissioners’ Performance
• Prosedur pelaksanaan penilaian kinerja • Performance appraisal procedures
Untuk membantu pelaksanaan tugas dan tanggung To assist the implementation of the duties and
jawab Dewan Komisaris, Dewan Komisaris responsibilities of the Board of Commissioners,
membentuk Komite Audit, Komite Pemantau Risiko the Board of Commissioners established the
dan Komite Remunerasi dan Nominasi. Setiap akhir Audit Committee, Risk Monitoring Committee and
tahun, Dewan Komisaris telah melakukan evaluasi Remuneration and Nomination Committee. At the
terhadap fungsi masing – masing Komite tersebut end of each year, the Board of Commissioners has
berdasarkan dengan ketentuan yang berlaku. evaluated the function of each of these Committees
in accordance with applicable regulations.
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Dewan Komisaris menilai fungsi Komite Audit, The Board of Commissioners assesses that the
Komite Pemantau Risiko, serta Komite Remunerasi functions of the Audit Committee, Risk Monitoring
dan Nominasi telah dijalankan sesuai dengan Committee, and Remuneration and Nomination
ketentuan. Committee have been carried out in accordance
with the provisions.
• Kriteria yang digunakan seperti capaian kinerja • Criteria used such as performance achievements
selama tahun buku, kompetensi dan kehadiran during the financial year, competence and
dalam rapat attendance at meetings
Penilaian Dewan Komisaris tersebut dilakukan The Board of Commissioners' assessment is
berdasarkan tugas dan tanggung jawab dari masing- based on the duties and responsibilities of each
masing komite, termasuk kontribusi dan frekuensi committee, including contributions and frequency
kehadiran dalam Rapat. Dalam setiap rapat seluruh of attendance at meetings. In each meeting, all
anggota komite selalu hadir dan menghasilkan committee members are always present and
rekomendasi yang akan disampaikan kepada produce recommendations that will be submitted
Dewan Komisaris dalam Rapat Dewan Komisaris. to the Board of Commissioners in the Board
Pada tahun 2023, Komite Audit mengadakan 12 of Commissioners Meeting. In 2023, the Audit
(dua belas) kali Rapat, Komite Pemantau Risiko Committee held 12 (twelve) meetings, the Risk
mengadakan 12 (dua belas) kali rapat, serta Komite Monitoring Committee held 12 (twelve) meetings,
Remunerasi dan Nominasi mengadakan 5 (lima) kali and the Remuneration and Nomination Committee
rapat. held 5 (five) meetings.
Hubungan
Hubungan Hubungan
Hubungan Keluarga dengan Kepengurusan dengan
Keuangan dengan Kepemilikan dengan
Family Relationship with Management
Financial Relationship with Ownership Relationship with
Relationship with
Pemegang Pemegang Pemegang Pemegang
Dewan Dewan Dewan Dewan
Direksi Saham Direksi Saham Direksi Saham Direksi Saham
Komisaris Komisaris Komisaris Komisaris
Board of Pengendali Board of Pengendali Board of Pengendali Board of Pengendali
Board of Board of Board of Board of
Directors Controlling Directors Controlling Directors Controlling Directors Controlling
Commissioners Commissioners Commissioners Commissioners
Shareholders Shareholders Shareholders Shareholders
Dewan Komisaris | Board of Commisioners
Witarsa
× × × × × × x x x x x x
Oemar
Indra Halim × × × × √ √ x √ √ x √ √
Katio × × × × × × x x x x x x
Gardjito Heru × × × × × × x x x x x x
Direksi | Board of Directors
Achmad S.
× × × × × × x x x x x x
Kartasasmita
Hendra Halim × × × √ × √ √ x √ √ x √
Yusri Hadi × × × × × × x x x x x x
Andy × × × × × × x x x x x x
Harun Ansari x x x x x x x x x x x x
2023 Annual Report PT Bank Mestika Dharma Tbk 219
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
NOMINASI DAN REMUNERASI DIREKSI DAN DEWAN KOMISARIS
Nomination and Remuneration of Board of Directors and Board of Commissioners
Prosedur penetapan nominasi dan remunerasi anggota The procedure for determining the nomination and
Direksi dan Dewan Komisaris direkomendasikan oleh remuneration of members of the Board of Directors
Komite Nominasi dan Remunerasi. and Board of Commissioners is recommended by the
Nomination and Remuneration Committee.
Hasil rekomendasi dari komite akan diajukan dan The recommendations of the committee will be
dimintakan persetujuan dalam Rapat Umum Pemegang submitted and requested for approval at the Company's
Saham Perseroan. General Meeting of Shareholders.
Jumlah Diterima dalam Tahun 2023
Amount Received in 2023
Dewan Komisaris Dewan Direksi
Jenis Remunerasi dan Fasilitas lain Board of Commissioners Board of Directors
No.
Type of Remuneration and other Facilities
Jutaan Jutaan
Orang Rupiah Orang Rupiah
Person Millions of Person Millions of
Rupiah Rupiah
1 Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan
fasilitas lainnya dalam bentuk non-natural).
4 7.501 5 23.789
Remuneration (salaries, bonuses, routine allowances,
bonuses and other facilities in the form non-natural).
2 Fasilitas lain dalam bentuk natura (perumahan,
transportasi, asuransi kesehatan dan sebagainya) yang*):
Other facilities in kind (housing, transportation, health
insurance and so on) are *):.
a. dapat dimiliki; can be owned; - - - -
b. tidak dapat dimiliki. Can’t have - - 5 1.499
Total 4 7.501 5*) 25.288
*) jumlah Direksi sebanyak 5 orang | The total number of Directors is 5 people
Jumlah Remunerasi per
Orang dalam tahun 2023 Jumlah Direksi Jumlah Komisaris
Amount of Remuneration per Total Board of Directors Total Board of Commisioner
people in 2023
Di atas Rp. 2 Milyar
5 1
Above Rp. 2 Billion
Di atas Rp. 1 Milyar s.d Rp. 2 Milyar
- 3
Above Rp. 1 Billion up to Rp. 2 Billion
Di atas Rp. 500 Juta s.d Rp. 1 Milyar
- -
Above Rp. 500 Million up to s.d Rp. 1 Billion
Rp. 500 Juta ke bawah
- -
Rp. 500 Million and below
Rasio Gaji Tertinggi dan Terendah (per Highest and Lowest Salary Ratio (per
bulan) month)
• Rasio gaji Pegawai yang tertinggi dan terendah • The ratio of the highest and lowest salaries of
adalah 1 berbanding 22. Employees is 1 to 22.
• Rasio gaji Direksi yang tertinggi dan terendah • The highest and lowest ratio of Directors' salaries is
adalah 1 berbanding 1,92. 1 to 1.92.
• Rasio gaji Komisaris yang tertinggi dan terendah • The highest and lowest Commissioner salary ratio
adalah 1 berbanding 1,56. is 1 to 1.56.
• Rasio gaji Direksi tertinggi dan Pegawai tertinggi • The salary ratio of the highest Director and the
adalah 1 berbanding 2,43. highest Employee is 1 to 2.43.
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
KOMITE AUDIT
Audit Commitee
Struktur Keanggotaan Komite Audit Audit Committee Membership Structure
Komite Audit beranggotakan 3 (tiga) orang yakni 1 (satu) The Audit Committee had 3 (three) members, they
orang Ketua dan 2 (dua) orang Anggota. Sesuai dengan were 1 (one) Chairman and 2 (two) Members. Based
ketentuan Otoritas Jasa Keuangan, Komite Audit Bank on Financial Service Authorithy regulations, the
diketuai oleh seorang Komisaris Independen yakni Bank's Audit Committee is chaired by an Independent
Bapak Gardjito Heru, sedangkan anggota Komite Audit Commissioner, he was Mr. Gardjito Heru, while other
lainnya adalah pihak-pihak Independen yang memiliki members of the Audit Committee are independent
kompetensi dan keahlian pada bidang keuangan dan parties who have competence and expertise in finance
akuntansi yakni Bapak Rusdy Usman dan pada bidang and accounting, they were Mr. Rusdy Usman and
perbankan yakni Ibu Kiki Farida Ferine. Penetapan in the banking sector, Mrs. Kiki Farida Ferine. The
Keanggotaan Komite Audit dilakukan dengan Surat determination of the Audit Committee membership was
Keputusan Internal No. 015/SK-BMD/DIR/2020. done by the Internal Decree Letter No. 015 / SK-BMD /
DIR / 2020.
Gardjito Heru - Ketua Komite Gardjito Heru- Committee Chairman
Warga Negara Indonesia, 71 tahun, domisili di Jakarta, He is an Indonesian citizen, 71 years old who domiciled
Indonesia. Memperoleh gelar Doktorandus Ekonomi in Jakarta, Indonesia. He obtained his Economic
dari Universitas Airlangga pada tahun 1980 dan gelar Doctorate from Airlangga University in 1980 and holds
Magister Manajemen dari STIE IPWI pada tahun 1998. a Masters in Management from STIE IPWI in 1998.
Karir profesional beliau dimulai di Bank Indonesia sejak His professional career started at Bank Indonesia since
tahun 1982 sampai dengan tahun 2010 dengan jabatan 1982 to 2010 with his last position as Deputy Director
terakhir sebagai Deputi Direktur Direktorat Logistik of the Logistics Directorate handling security, then
yang menangani keamanan, kemudian diangkat dengan appointed as Director at Bank Indonesia, seconded
jabatan Direktur di Bank Indonesia, diperbantukan as Director of Commerce at PERURI Corporation until
sebagai Direktur Niaga pada Perum PERURI sampai 2012 and stared in 2016 he became an Independent
dengan tahun 2012 dan mulai tahun 2016 beliau Commissioner at PT Bank Mestika Dharma, Tbk. In
menjadi Komisaris Independen pada PT Bank Mestika addition, he also served as Managing Director of PT
Dharma, Tbk. Selain itu, beliau juga menjabat sebagai Lentera Putra Bangsa from 2013 to the present.
Direktur Utama di PT Lentera Putra Bangsa dari tahun
2013 hingga saat ini.
Rusdy Usman - Anggota Komite Rusdy Usman - Committee Member
Warga negara Indonesia, 64 tahun, Berdomisili Indonesian citizen, 64 years old, domiciled in Medan,
di Medan, Sumatera Utara. Menyelesaikan S-1 di North Sumatra.Finishing Bachelor at Dharma Agung
Universitas Dharma Agung. University.
Memulai karir profesional beliau pada tahun 1978-1979 He started his professional career in 1978-1979 as
sebagai administator keuangan PT First Nirwana Photo a financial administrator of PT First Nirwana Photo
Co. Tahun 1979-1984 berkarir di PT RGM Medan dengan Co. From 1979-1984, he worked at PT RGM Medan in
berbagai posisi. Tahun 1986-1987 menjadi Kepala various positions. In 1986-1987 he served as Head of
Bagian Akuntansi di PT Supra Matra Abadi, tahun 1987- Accounting at PT Supra Matra Abadi, in 1987-1995 he
1995 berkarir di PT RGM Panel dengan berbagai posisi. had a career at PT RGM Panel with various positions.
Tahun 1997-1999 bergabung di Bank Mestika sebagai In 1997-1999 he joined Bank Mestika as SKAI staff,
staff SKAI, tahun 2001-2003 menjabat sebagai Kepala in 2001-2003 he served as Head of the Accounting
Bagian Akuntansi PT Sari Makmur Tunggal Mandiri, Section of PT Sari Makmur Tunggal Mandiri, in 2003-
tahun 2003-2007 menjabat sebagai Finance and HRD 2007 served as Finance and HRD Officer of PT Security
Officer PT Security Group Indonesia, tahun 2009-2016 Group Indonesia, in 2009-2016 served as Head of audit
menjabat sebagai Kepala Bagian audit PT Wirakarya of PT Wirakarya Sakti and since 2017 until now he has
Sakti dan sejak tahun 2017 hingga saat ini bergabung joined the Company as a member of the committee.
dengan Perseroan menjadi anggota komite.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Kiki Farida Ferine - Anggota Komite Kiki Farida Ferine - Committee Member
Warga negara Indonesia, 65 tahun, Berdomisili di Indonesian citizen, 64 years old, domiciled in Medan,
Medan, Sumatera Utara. Menyelesaikan S-3 Ilmu North Sumatra. Completed the Doctoral degree of
Manajemen pada tahun 2016. Management Science in 2016.
Memulai karir profesional beliau pada tahun 1982- Started his professional career in 1982-1986 at BNI
1986 di BNI 1946 Jakarta, tahun 1986- 1988 bekerja di 1946 Jakarta, in 1986- 1988 worked at PT Swadharma
PT Swadharma Bhakti Sedaya Jakarta/Medan, tahun Bhakti Sedaya Jakarta / Medan, 1991-1994 worked
1991-1994 bekerja di PT Asuransi Jiwa Dharmala at PT Asuransi Jiwa Dharmala Manulife Medan, 1996-
Manulife Medan, tahun 1996-2001 di CV Tifa Prima 2001 at CV Tifa Prima Lestari Field. Since 2002-2016
Lestari Medan. Sejak tahun 2002-2016 menjadi Dosen he was a Lecturer at STIE Harapan Medan, in 2017
di STIE Harapan Medan, pada tahun 2017 hingga saat until now, she has been actively teaching as a Lecturer
ini, beliau aktif mengajar sebagai Dosen di Universitas at Pembangunan Pancabudi University. Joined the
Pembangunan Pancabudi. Bergabung di Perseroan Company as a committee member since 2007 until now.
menjadi anggota komite sejak tahun 2007 hingga saat
ini.
Pernyataan Independensi Komite Audit Audit Committee Independence Statement
Seluruh anggota Komite Audit adalah Pihak Independen All members of the Audit Committee are Independent
sehingga tidak memiliki hubungan keuangan, Parties so that they do not have financial, management,
kepengurusan, kepemilikan saham dan/atau hubungan share ownership and / or family relations with the
keluarga dengan Dewan Komisaris, Direksi dan/atau Board of Commissioners, Directors and / or Controlling
Pemegang Saham Pengendali atau hubungan dengan Shareholders or relations with the Bank that can affect
Bank yang dapat mempengaruhi kemampuannya untuk their ability to act independently.
bertindak independen.
Kebijakan Pelaksanaan Rapat Komite Policy for the Implementation of the Audit
Audit Committee Meeting
Berdasarkan pada Piagam Audit Komite Audit, frekuensi Based on the Audit Committee Charter, the frequency
rapat regular Komite Audit diadakan minimal 3 (tiga) of regular Audit Committee meetings is held at least
bulan sekali atau mengikuti rapat Dewan Komisaris, once every 3 (three) months or following the Board of
diadakan sebelum pelaksanaan rapat regular Dewan Commissioners meeting, held prior to the regular Board
Komisaris. Setelah pengkinian Piagam Komite Audit of Commissioners meeting. After updating the latest
terbaru per 17 November 2023, frekuensi rapat reguler Audit Committee Charter as of November 17, 2023, the
Komite Audit diadakan minimal 1 (satu) bulan sekali. frequency of regular Audit Committee meetings is held
at least once a month.
Pada tahun 2023, Komite Audit melakukan rapat In 2023, the Audit Committee met 12 (twelve) times
sebanyak 12 (dua belas) kali dengan perincian kehadiran with the following attendance details :
sebagai berikut :
Jumlah
Jabatan Nama Agenda Rapat Kehadiran
%
Position Name Meeting Agenda Total
attendance
Ketua Gardjito 1. Pembahasan dan penyelesaian tindak lanjut hasil temuan audit
Chairman Heru internal
Discussion and completion of follow-up on internal audit
findings
2. Kegiatan Divisi SKAI
SKAI Division activities
3. Pelaporan ekstermal SKAI
External reporting of SKAI 12 100 %
4. Prize for auditee
Prize for auditee
5. Rencana audit tahunan
Annual audit plan
6. Evaluasi sistem pengendalian intern
Internal control system evaluation
7. Discuss and solve
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Jumlah
Jabatan Nama Agenda Rapat Kehadiran
%
Position Name Meeting Agenda Total
attendance
Anggota Rusdy 8. Komunikasi Kantor AKuntan Publik dengan Komite Audit atas
Member Usman hasil evaluasi Kantor Akuntan Publik
Communication between the Public Accounting Firm and the
Audit Committee on the results of the evaluation of the Public
Accounting Firm
9. Penilaian dan pertimbangan atas penunjukkan auditor eksternal
untuk laporan keuangan tahun buku 2023 12 100 %
Assessment and consideration of the appointment of external
auditors for the financial statements for the financial year 2023.
10. Evaluasi dan perubahan atas piagam audit internal
Evaluation and amendment of the internal audit charter
11. Hasil pemeriksaan laporan keuangan Bank Mestika tahun buku
2022 oleh Kantor Akuntan Publik
Audit results of Bank Mestika's financial statements for the
Anggota Kiki financial year 2022 by the Public Accounting Firm
Member Farida 12. Perkembangan Fraud Management System
Ferine Development of Fraud Management System
13. Evaluasi konsep kebijakan, standar, prosedur dan pedoman
Evaluation of the concept of policies, standards, procedures and 66,67
12
guidelines %
14. Evaluasi pemenuhan tugas dan tanggung jawab Komite Audit
2023
Evaluation of the fulfillment of duties and responsibilities of the
Audit Committee 2023
Pelatihan yang diikuti oleh Komite Audit The Training that the Risk Monitoring
Periode Januari 2023 - Desember 2023 Committee Has Attended for January
2023 - December 2023 Period
1. The Role of Governance, Risk, and Compliance 1. Supporting Financial Sector Performance
(GRC) in Supporting Financial Sector Performance
2. The Financial Crisis & Banking Risk Management 2. The Financial Crisis & Banking Risk Management
Regulation Regulation
3. Seminar Economic Outlook Kuartal II 2023 hingga 3. Seminar on Economic Outlook Second Quarter
2026: Identifikasi dan Antisipasi Leading Indicators 2023 to 2026: Identification and Anticipation of
terhadap Kinerja Bank Leading Indicators on Bank Performance
4. Implementasi Perlindungan Data Pribadi 4. Implementation of Personal Data Protection
5. Tata Kelola Berdasarkan COBIT 2019 5. Governance Based on COBIT 2019
6. Sosialisasi Perlindungan Konsumen dan Masyarakat 6. Socialization of Consumer and Community
Sektor Jasa Keuangan (POJK No.6/POJK.07/2023) Protection in the Financial Services Sector (POJK
dan Kode Etik Perlindungan Konsumen No.6/POJK.07/2023) and Consumer Protection
Code of Ethics
7. IT Security Awareness for Executive 7. IT Security Awareness for Executive
8. Outbound Divisi SKAI 8. SKAI Division Outbound
9. Talk Show Transformasi Digital 9. Digital Transformation Talk Show
10. Cyber Security Governance with ISO 27001 10. Cyber Security Governance with ISO 27001
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pelaksanaan Kegiatan Komite Audit Implementation of Audit Committee
pada tahun Activities inyear
Komite Audit memantau dan mengevaluasi pelaksanaan The Audit Committee monitors and evaluates the
fungsi audit serta perkembangannya melalui proses implementation of the audit function and its progress
tanya-jawab dan diskusi dengan Tim SKAI dalam rapat. through a question-and-answer process and discussions
Agenda dan hasil rapat dituangkan secara jelas dalam with the SKAI Team in meetings. The agenda and results
Notulen Rapat Komite Audit, dan sepanjang tahun of the meeting are clearly stated in the Minutes of
2023 terdapat 14 (empat belas) butir rekomendasi the Audit Committee Meeting, and throughout 2023
yang disampaikan ke Dewan Komisaris. Adapun there were 14 (fourteen) points of recommendation
topik pembahasan dalam rapat Komite Audit telah submitted to the Board of Commissioners. The topics
mengacu pada Pedoman dan Tata Kerja serta Piagam of discussion at the Audit Committee meeting have
Komite Audit yang wajib dipenuhi dan telah dilakukan referred to the Guidelines and Work Procedures and the
evaluasi kinerja Komite Audit selama tahun 2023 untuk Audit Committee Charter which must be fulfilled and an
dipertanggungjawabkan kepada Dewan Komisaris. evaluation of the performance of the Audit Committee
has been conducted during 2023 to be accountable to
the Board of Commissioners.
Uraian tugas dan tanggung jawab Description of the duties and
Komite Audit responsibilities of the Audit Committee
1. Bertanggungjawab kepada Dewan Komisaris 1. Responsible to the Board of Commissioners for
mengevaluasi kesesuaian informasi pada laporan evaluating the conformity of information in the
keuangan dengan standar akuntansi yang berlaku. financial statements with applicable accounting
standards.
2. Memberikan pendapat independen dalam hal 2. Provide an independent opinion in the event of a
terjadi perbedaan pendapat antara Manajemen dan difference of opinion between Management and
Akuntan atas jasa yang diberikan. Accountants on the services provided.
3. Menelaah pengaduan yang berkaitan dengan 3. Reviewing complaints relating to the Bank's
proses akuntansi dan pelaporan keuangan Bank. accounting and financial reporting processes.
4. Memberikan rekomendasi mengenai penunjukkan 4. Provide recommendations regarding the
Akuntan Publik dan Kantor Akuntan Publik kepada appointment of Public Accountants and Public
Dewan Komisaris untuk disampaikan kepada Rapat Accounting Firms to the Board of Commissioners
Umum Pemegang Saham yang didasarkan pada to be submitted to the General Meeting of
independensi, ruang lingkup penugasan, dan Shareholders based on independence, scope of
imbalan jasa. assignment, and service fees.
5. Melakukan pemantauan dan evaluasi atas 5. Monitoring and evaluating the planning and
perencanaan dan pelaksanaan tugas audit internal; implementation of internal audit tasks; follow-
tindak lanjut dari Direksi atas hasil temuan audit up from the Board of Directors on the findings of
internal; auditor eksternal; serta hasil pengawasan internal audit; external auditors; and the results
Otoritas Jasa Keuangan, Bank Indonesia, dan/atau of supervision by the Financial Services Authority,
pihak eksternal lainnya. Bank Indonesia, and/or other external parties.
6. Membantu Dewan Komisaris memantau dan 6. Assist the Board of Commissioners to monitor and
mengevaluasi efektivitas pelaksanaan audit evaluate the effectiveness of the Bank's internal
internal Bank dalam rangka menilai kecukupan audit implementation in order to assess the adequacy
pengendalian intern, termasuk termasuk kecukupan of internal control, including the adequacy of the
proses pelaporan keuangan, serta integritas dan financial reporting process, as well as the integrity
independensi fungsi audit internal. and independence of the internal audit function.
7. Memastikan SKAI melakukan komunikasi dengan 7. Ensure SKAI communicates with the Board of
Direksi, Dewan Komisaris, auditor ekstern, dan Directors, Board of Commissioners, external
Otoritas Jasa Keuangan. auditors, and the Financial Services Authority.
8. Komisaris terkait penyusunan rencana audit, ruang 8. Commissioners regarding the preparation of the
lingkup, dan anggaran SKAI. audit plan, scope, and budget of SKAI.
9. Memberikan rekomendasi kepada Dewan Komisaris 9. Provide recommendations to the Board of
terkait pemberian remunerasi tahunan SKAI secara Commissioners regarding the provision of SKAI's
keseluruhan serta penghargaan kinerja. overall annual remuneration and performance
awards.
10. Membantu Dewan Komisaris memantau dan 10. Assist the Board of Commissioners to monitor
mengevaluasi Piagam Audit Internal dan and evaluate the Internal Audit Charter and its
pelaksanaannya. implementation
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11. Mengevaluasi pelaksanaan manajemen risiko yang 11. Evaluate the implementation of risk management
mencakup kerangka kerja manajemen risiko, proses which includes the risk management framework,
identifikasi risiko, penilaian risiko, dan mitigasi risk identification process, risk assessment, and
risiko-risiko utama perusahaan termasuk risiko mitigation of the company's main risks including
terjadinya fraud. the risk of fraud
12. Memastikan pengetahuan dan informasi mengenai 12. Ensure knowledge and information on the latest
peraturan serta perkembangan fungsi pengawasan regulations and developments in the supervisory
yang terkini. function.
13. Membantu Dewan Komisaris memantau dan 13. Assist the Board of Commissioners to monitor and
mengevaluasi kesesuaian pelaksanaan audit oleh evaluate the suitability of the audit implementation
Kantor Akuntan Publik dengan standar audit yang by the Public Accounting Firm with the applicable
berlaku. audit standards.
14. Melakukan evaluasi terhadap kebijakan, proses, 14. Evaluate policies, processes, and frameworks for
dan kerangka kerja kepatuhan dan pengaduan compliance and financial reporting complaints.
laporan keuangan.
15. Melakukan penelaahan atas ketaatan terhadap 15. Reviewing the compliance with laws and regulations
peraturan perundang-undangan yang berhubungan related to the Bank's activities.
dengan kegiatan Bank.
16. Melakukan penelaahan dan memberikan saran 16. Reviewing and providing advice to the Board of
kepada Dewan Komisaris terkait dengan adanya Commissioners regarding potential conflicts of
potensi benturan kepentingan. interest.
17. Melaksanakan tugas, tanggung jawab, dan 17. Carry out duties, responsibilities and authorities
wewenang dengan integritas, independen, memiliki with integrity, independence, competence and
kompetensi, serta menjaga reputasi. reputation.
18. Menjaga kerahasiaan dokumen, data, dan informasi 18. Maintain the confidentiality of the Bank's
Bank. documents, data, and information.
Dalam upaya meningkatkan pelaksanaan Good In an effort to improve the implementation of Good
Corporate Governance, untuk mengoptimalkan Corporate Governance, to optimize the effectiveness
efektifitas kinerja Komite Audit sesuai dengan of the Audit Committee's performance suitable with
Anggaran Dasar Perseroan, ketentuan Good Corporate the Company's Articles of Association, the provisions
Governance dan ketentuan Bank Indonesia/Otoritas of Good Corporate Governance and the provisions of
Jasa Keuangan dan Undang Undang Republik Indonesia Bank Indonesia/Financial Services Authority and the
tentang Perseroan Terbatas, maka Bank telah memiliki Law of the Republic of Indonesia concerning Limited
Audit Committee Charter yang telah ditetapkan melalui Liability Companies, the Bank has an Audit Committee
Surat Keputusan No.01/SK-BMD/2007 tanggal 25 Charter that has been established through Decree
Juni 2007 dengan perubahan terakhir melalui Surat No.01/SK-BMD/2007 dated June 25, 2007 with the
Keputusan No.045/SK-BMD/DIR/2023 tanggal 17 latest amendment through Decree No.045/SK-BMD/
November 2023 tentang Piagam Komite Audit. DIR/2023 dated November 17, 2023.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
KOMITE NOMINASI DAN REMUNERASI
Nomination and Remuneration Committee
Struktur keanggotaan Komite Nominasi Structure of the Nomination and
dan Remunerasi Remuneration Committee membership
Komite Nominasi dan Remunerasi diketuai oleh The Nomination and Remuneration Committee is
Komisaris Independen, beranggotakan 2 (dua) orang chaired by an Independent Commissioner, consisting of
yaitu Komisaris terafiliasi dan Kepala Divisi Human 2 (two) people, namely the affiliated Commissioner and
Capital. Head of the Human Capital Division.
Masa jabatan komite tidak melebihi masa jabatan Dewan The term of office of the committee does not exceed
Komisaris. the term of office of the Board of Commissioners.
Katio - Ketua Komite Katio - Committee Chairman
Warga negara Indonesia, 80 tahun, Berdomisili di He is Indonesian citizen, 80 years old who domiciled
Medan, Sumatera Utara. Memperoleh gelar Sarjana in Medan, North Sumatra. He earned a Bachelor of
Ekonomi jurusan akuntansi pada tahun 1971 dan gelar Economics degree in accounting in 1971 and a Masters
Magister Manajemen jurusan akuntansi pada tahun 1999 in Management majoring in accounting in 1999 from
dari Universitas Sumatera Utara (USU), hingga laporan the University of North Sumatra (USU), until this annual
tahunan ini dibuat, beliau dalam proses penyelesaian report was made, he was in the process of completing
program S-3 yang sedang ditempuh. the doctoral program.
Memulai karir profesional sebagai pemeriksa pada Started his professional career as an examiner at the
Kantor Akuntan Negara Departemen Keuangan (1965- State Accounting Office of the Ministry of Finance
1971), Kepala Seksi Bidang Agraris pada SJPKN/BPKP (1965-1971), Section Head of Agrarian Affairs at the
(1971-1983), Dosen Tetap jurusan Akuntasi Fakultas SJPKN / BPKP (1971-1983), Permanent Lecturer
Ekonomi USU (1984-2008), Anggota Dewan Audit PT majoring in Economics at USU (1984-2008), Audit
Bank Mestika Dharma (1995-1999), Pimpinan Kantor Board Member PT Bank Mestika Dharma (1995-1999),
Akuntan Publik Drs. Katio & Rekan (1984-sekarang) dan Chairman of the Public Accounting Office Drs. Katio &
menjabat sebagai Komisaris Independen di PT Bank colleague (1984-present) and served as an Independent
Mestika Dharma, Tbk. Commissioner at PT Bank Mestika Dharma, Tbk.
Indra Halim - Anggota Komite Indra Halim - Committee Member
Warga negara Indonesia, 71 tahun, domisili di Medan, Indonesian citizen, 71 years old, domicile in Medan,
Sumatera Utara. Memperoleh gelar Sarjana Muda (Vor North Sumatra. He obtained a Bachelor's degree
Diplom) pada tahun 1974 dan gelar Sarjana (Diplom (Vor Diplom) in 1974 and a Bachelor's degree (Diplom
Ingeneur) pada tahun 1978 dari Technise Hochscule Ingeneur) in 1978 from Technise Hochscule Darmstadt,
Darmstadt, Jerman. Germany.
Memulai karir profesional sejak tahun 1982-1984 He started his professional career from 1982-1984
sebagai Direktur di PT Adipoetra, tahun 1986-1994 as Director at PT Adipoetra, in 1986-1994 serving as
menjabat sebagai Direktur PT Cahaya Pharmin Pulau Director of PT Cahaya Pharmin Siberut Island, since
Siberut, sejak tahun 1978 hingga sekarang menjabat 1978 until now serving as Commissioner at PT Bank
sebagai Komisaris di PT Bank Mestika Dharma, Tbk dan Mestika Dharma, Tbk and as Managing Director at PT
sebagai Direktur Utama di PT Mestika Benua Mas sejak Mestika Benua Mas since 1997 until now.
tahun 1997 hingga saat ini.
Rita Ana - Anggota Komite Rita Ana - Committee Member
Warga negara Indonesia, 55 tahun, domisili di Medan, Indonesian citizen, 55 years old, domiciled in Medan,
Sumatera Utara. Memperoleh gelar Sarjana Ekonomi North Sumatra. Obtained a Bachelor of Economics in
Manajemen pada tahun 2003. Management in 2003.
Memulai karir profesional di Perseroan hingga saat ini, Starting his professional career in the Company until
dimulai sejak rahun 1992 - 2000 sebagai sekretaris present, starting since 1992 to 2000 as secretary of
Direksi, tahun 2000 - 2013 menjabat sebagai Kepala the Board of Directors, in 2000 - 2013 served as Head
Bagian Human Resources and General Affair dan sejak of Human Resources and General Affairs and from 2013
tahun 2013 hingga saat ini menjabat sebagai Kepala until now she has served as Head of the Human Capital
Divisi Human Capital. Division.
Komite Remunerasi dan Nominasi ditunjuk sesuai The Remuneration and Nomination Committee is
dengan ketentuan internal Bank melalui Surat Keputusan appointed in accordance with the Bank's internal
No. 12/SK-BMD/2009 tanggal 6 Oktober 2009 tentang provisions through Decree No. 12 / SK-BMD / 2009
Pedoman dan Tata Tertib Kerja Komite Remunerasi dan dated October 6, 2009 concerning the Guidelines
Nominasi. and Work Rules of the Remuneration and Nomination
Committee.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Independensi Komite Remunerasi dan Independence of the Remuneration and
Nominasi Nomination Committee
Ketua Komite Remunerasi dan Nominasi, dan salah satu The Chairperson of the Remuneration and Nomination
anggota Komite adalah pihak independen sehingga Committee, and one of the Committee members are
tidak memiliki hubungan keuangan, kepengurusan, independent party so that it does not have financial,
kepemilikan saham dan/atau hubungan keluarga management, share ownership and / or family relations
dengan Dewan Komisaris, Direksi dan/atau Pemegang with the Board of Commissioners, Directors and / or
Saham Pengendali atau hubungan dengan Bank yang Controlling Shareholders or relations with the Bank that
dapat mempengaruhi kemampuannya untuk bertindak can affect their ability to act independent.
independen.
Tugas dan Tanggungjawab Komite Duties and Responsibilities of the
Remunerasi dan Nominasi Remuneration and Nomination Committee
I. Terkait dengan Kebijakan Remunerasi, yakni: I. Related to the Remuneration Policy, namely:
a. Membantu Dewan Komisaris dalam melakukan a. Assist the Board of Commissioners in
evaluasi terhadap kebijakan remunerasi, evaluating remuneration policies,
b. Membantu Dewan Komisaris memberikan b. Helping the Board of Commissioners to
rekomendasi mengenai: provide recommendations regarding:
• Kebijakan Remunerasi bagi Dewan • Remuneration Policy for the Board of
Komisaris dan Direksi untuk disampaikan Commissioners and Directors to be
pada Rapat Umum Pemegang Saham, submitted at the General Meeting of
• Kebijakan Remunerasi bagi Pejabat Shareholders,
Eksekutif dan pegawai secara • Remuneration Policy for Executive
keseluruhan untuk disampaikan kepada Officers and employees as a whole to be
Direksi. submitted to the Board of Directors.
II. Terkait dengan Kebijakan Nominasi, yakni: II. Related to Nomination Policy, namely:
a. Membantu Dewan Komisaris dalam menyusun a. Assist the Board of Commissioners in preparing
dan memberikan rekomendasi mengenai and providing recommendations regarding
sistem serta prosedur pemilihan dan/atau the system and procedures for selecting
penggantian anggota Dewan Komisaris dan and / or replacing members of the Board of
Direksi untuk disampaikan pada Rapat Umum Commissioners and Directors to be submitted
Pemegang Saham, at the General Meeting of Shareholders,
b. Membantu Dewan Komisaris dalam b. Assist the Board of Commissioners in providing
memberikan rekomendasi mengenai calon recommendations regarding prospective
anggota Dewan Komisaris dan/atau Direksi members of the Board of Commissioners and
untuk disampaikan pada Rapat Umum / or Directors to be submitted at the General
Pemegang Saham Meeting of Shareholders,
c. Membantu Dewan Komisaris dalam c. Assist the Board of Commissioners in providing
memberikan rekomendasi mengenai Pihak recommendations regarding Independent
Independen yang akan menjadi anggota Parties, who will become members of other
komite-komite lainnya, committees,
d. Komite Remunerasi dan Nominasi wajib d. The Remuneration and Nomination Committee
memastikan bahwa kebijakan remunerasi dan must ensure that the remuneration and
nominasi paling kurang sesuai dengan: nomination policies are at least in accordance
with:
• Kinerja keuangan dan pemenuhan • Financial performance and fulfillment of
cadangan sebagaimana diatur dalam reserves as stipulated in the applicable
peraturan perundang-undangan yang laws and regulations,
berlaku,
• Prestasi kerja individual, • Individual work performance,
• Kewajaran dengan peer group, • Fairness with the peer group,
• Pertimbangan sasaran dan strategi • Consideration of the Bank's long-term
jangka panjang Bank di bidang Sumber goals and strategies in the field of Human
Daya Manusia. Resources.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pelaksanaan kegiatan Komite Remunerasi dan Nominasi sepanjang tahun
2023 dan pelaksanaan rapat.
Implementation of the Remuneration and Nomination Committee activities
throughout 2023 and the holding of meetings.
Jumlah
Jabatan Nama Agenda Rapat Kehadiran
%
Position Name Meeting Agenda Total
attendance
Ketua Katio 1. Usulan Bonus, Remunerasi Komisaris dan Direksi 2023; Rapel Gaji
Chairman beserta Rapel THR Direksi dan Komisaris; Tantiem Dewan Direksi &
Dewan Komisaris; dan Usulan pemberian Tunjangan Hari Raya Idul
Fitri; Pengkinian pedoman dan tata tertib kerja Komite Remunerasi 5 100%
dan Nominasi.
Proposed Bonus, Remuneration of Commissioners and Directors
2023; Salary Rapel along with THR Rapel of Directors and
Anggota Indra Commissioners; Tantiem of the Board of Directors & Board of
Member Halim Commissioners; and Proposed provision of Eid al-Fitr Allowance;
Updating the guidelines and work rules of the Remuneration and
5 100%
Nomination Committee.
2. Penyesuaian skala Gaji 2023; Tunjangan Jabatan.
Adjustment of Salary scale 2023; Position Allowance.
Rita 3. Review kebijakan suksesi Direksi dan Komisaris
Ana Review of Board of Directors and Commissioners succession policy
4. Usulan program pengembangan kompetensi pegawai (2023 –
2024)
5 100%
Proposed employee competency development program (2023 -
2024)
5. UMK 2024 Daerah Setempat; rekrutmen dan pelatihan pegawai
Local 2024 MSE; employee recruitment and training
Ketentuan mengenai pelaksanaan frekuensi Rapat Komite Provisions regarding the frequency of Remuneration &
Remunerasi & Nominasi diatur melalui Surat Keputusan Nomination Committee meetings are regulated through
Internal No.12/SK-BMD/2009 perihal Pedoman dan Tata Internal Decree No.12 / SK-BMD / 2009 concern the
Tertib Kerja Komite Remunerasi & Nominasi. Remuneration & Nomination Committee Charter.
Adapun ketentuan mengenai pelaksanaan rapat Komite The provisions regarding the implementation of the
Remunerasi & Nominasi sebagai berikut: Remuneration & Nomination Committee meeting are as
follows:
I. Rapat Komite Remunerasi & Nominasi I. Remuneration & Nomination Committee Meetings
diselenggarakan minimal 2 (dua) kali dalam setahun are held at least 2 (two) times a year or according
atau sesuai dengan kebutuhan Bank, to the needs of the Bank,
II. Rapat Komite Remunerasi & Nominasi hanya dapat II. Remuneration & Nomination Committee meetings
dilaksanakan apabila dihadiri oleh paling kurang can only be held if it is attended by at least 51%
51% (lima puluh satu perseratus) dari jumlah (fifty one percent) of the number of members
anggota termasuk seorang Komisaris Independen including an Independent Commissioner and
dan Pejabat Eksekutif yang membawahi sumber Executive Officer in charge of human resources or
daya manusia atau perwakilan pegawai, employee representatives,
III. Keputusan Rapat Komite Remunerasi & Nominasi III. The decision of the Remuneration & Nomination
dilakukan berdasarkan musyawarah mufakat. Committee Meeting is based on consensus
Dalam hal tidak terjadi musyawarah mufakat, agreement. In the event that consensus does not
pengambilan keputusan dilakukan dengan suara occur, the decision is made with the most votes,
terbanyak,
IV. Segala keputusan Komite Remunerasi & Nominasi IV. All the Remuneration & Nomination Committees’
adalah bersifat mengikat bagi seluruh anggota decisions are binding on all Committee members.
Komite.
Pelatihan yang diikuti Komite Nominasi The training attended by the Nomination
dan Remunerasi and Remuneration Committee
Sepanjang tahun 2023, tidak ada pelatihan khusus As long as 2023, there was no special training that was
yang diberikan kepada komite Nominasi dan given to the Nomination and Remuneration committee.
Remunerasi. Pelatihan yang didapat adalah pelatihan The training obtained were training to support his duties
untuk menunjang tugas dan tanggungjawabnya dalam and responsibilities in the Company's organization.
organisasi Perseroan.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
KOMITE PEMANTAU RISIKO
Risk Monitoring Commitee
Komite Pemantau Risiko (KPR) dibentuk untuk The Risk Monitoring Committee (RMC) was established
membantu Dewan Komisaris dalam melaksanakan to assist the Board of Commissioners in carrying out
tanggung jawab pengawasan risiko sesuai dengan its risk monitoring responsibilities in accordance with
peraturan yang berlaku. applicable regulations.
1. Dasar Hukum 1. Legal Basis
Dasar hukum pembentukan KPR mengacu pada: The legal basis for the establishment of KPR refers to:
• POJK No.17/POJK.03/ 2023 tentang • POJK No.17/POJK.03/ 2023 regarding the
Penerapan Tata Kelola Bagi Bank Umum Implementation of Governance for Commercial
Banks
• POJK No.04/POJK.03/2016 tentang Penilaian • POJK No.04/POJK.03/2016 concerning Health
Tingkat Kesehatan Bank Umum Level Assessment of Commercial Banks
• POJK No.18/POJK.03/2016 tentang • POJK No.18/POJK.03/2016 concerning the
Penerapan Manajemen Risiko Bagi Bank Implementation of Risk Management for
Umum Commercial Banks
• SEOJK No.14/SEOJK.03/2017 tentang • SEOJK No.14/SEOJK.03/2017 concerning
Penilaian Tingkat Kesehatan Bank Umum Health Level Assessment of Commercial Banks
• SEOJK No.34/SEOJK.03/2016 tentang • SEOJK No.34/SEOJK.03/2016 concerning
Penerapan Manajemen Risiko Bank Umum the Implementation of Risk Management for
Commercial Banks
• Surat Keputusan Internal No.39/SK-BMD/ • Internal Decree No.39/SK-BMD/DIR/2023 on
DIR/2023 tentang Komite Pemantau Risiko Risk Monitoring Committee
2. Piagam Komite 2. Committee Charter
Komite Pemantau Risiko memiliki pedoman dan The Risk Monitoring Committee has guidelines
tata tertib kerja yang ditetapkan dan disahkan and work rules established and authorized through
melalui Surat Keputusan Internal Bank No.39/SK- the Bank's Internal Decision Letter No.39/SK-
BMD/DIR/2023 tentang Komite Pemantau Risiko. BMD/DIR/2023 concerning the Risk Monitoring
Cakupan yang diatur dalam pedoman dan tata Committee. The scope regulated in the guidelines
tertib kerja KPR: and work rules of the KPR:
• Tugas dan Tanggung Jawab Komite Pemantau • Duties and Responsibilities of the Risk
Risiko Monitoring Committee
• Wewenang Komite Pemantau Risiko • Authority of the Risk Monitoring Committee
• Struktur dan Keanggotaan Komite • Committee Structure and Membership
• Rapat Komite • Committee Meeting
• Masa Tugas Anggota Komite • Term of Office of Committee Members
• Mekanisme Evaluasi Kinerja • Performance Evaluation Mechanism
Struktur keanggotaan Komite Pemantau Membership structure of the Risk
Risiko Monitoring Committee
Susunan keanggotaan Komite Pemantau Risiko Bank The composition of the Bank's Risk Monitoring
telah memenuhi ketentuan yang berlaku sesuai dengan Committee membership has fulfilled the applicable
POJK No.17/POJK.03/2023 tentang Penerapan Tata provisions in accordance with POJK No.17/
Kelola Bagi Bank Umum serta sebagaimana yang diatur POJK.03/2023 concerning the Implementation of
dalam Piagam Komite Pemantau Risiko. Governance for Commercial Banks as well as those
stipulated in the Risk Monitoring Committee Charter.
Pada tahun 2023, Komite Pemantau Risiko memiliki In 2023, the Risk Monitoring Committee has 3 (three)
3 (tiga) orang anggota yang berasal dari Komisaris members from Independent Commissioners and
Independen dan Pihak Independen. Independent Parties.
Ketua | Chairman
Katio
Anggota | Member Anggota | Member
Adanan Silaban Chandra Tandiono
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Katio - Ketua Komite Katio - Committee Chairman
Warga negara Indonesia, 80 tahun, Berdomisili di He is Indonesian citizen, 80 years old who domiciled
Medan, Sumatera Utara. Memperoleh gelar Sarjana in Medan, North Sumatra. He earned a Bachelor of
Ekonomi jurusan akuntansi pada tahun 1971 dan gelar Economics degree in accounting in 1971 and a Masters
Magister Manajemen jurusan akuntansi pada tahun 1999 in Management majoring in accounting in 1999 from
dari Universitas Sumatera Utara (USU), hingga laporan the University of North Sumatra (USU), until this annual
tahunan ini dibuat, beliau dalam proses penyelesaian report was made, he was in the process of completing
program S-3 yang sedang ditempuh. the doctoral program.
Memulai karir profesional sebagai pemeriksa pada Started his professional career as an examiner at the
Kantor Akuntan Negara Departemen Keuangan (1965- State Accounting Office of the Ministry of Finance
1971), Kepala Seksi Bidang Agraris pada SJPKN/BPKP (1965-1971), Section Head of Agrarian Affairs at the
(1971-1983), Dosen Tetap jurusan Akuntasi Fakultas SJPKN / BPKP (1971-1983), Permanent Lecturer
Ekonomi USU (1984-2008), Anggota Dewan Audit PT majoring in Economics at USU (1984-2008), Audit
Bank Mestika Dharma (1995-1999), Pimpinan Kantor Board Member PT Bank Mestika Dharma (1995-1999),
Akuntan Publik Drs. Katio & Rekan (1984-sekarang) dan Chairman of the Public Accounting Office Drs. Katio &
menjabat sebagai Komisaris Independen di PT Bank colleague (1984-present) and served as an Independent
Mestika Dharma, Tbk. Commissioner at PT Bank Mestika Dharma, Tbk.
Adanan Silaban - Anggota Komite Adanan Silaban - Committee Chairman
Warga negara Indonesia, 64 tahun, Berdomisili di Indonesian citizen, 64 years old, domiciled in Medan,
Medan, Sumatera Utara. Menyelesaikan S-3 Akuntansi North Sumatra. Completed the Doctoral Degree of
pada tahun 2009. Accounting in 2009.
Memulai karir profesional dan masih aktif sebagai dosen Started a professional career and is still active as a
di Universitas Nomensen Sumatera Utara. Terhitung lecturer at Nomensen University, North Sumatra. As of
sejak tahun 2007 ditunjuk menjadi anggota komite audit 2007, he was appointed as a member of the Company's
Perseroan audit committee.
Chandra Tandiono - Anggota Komite Chandra Tandiono - Committee Member
Warga negara Indonesia, 58 tahun, Berdomisili di Indonesian citizen, 58 years old, domiciled in Medan,
Medan, Sumatera Utara. Menyelesaikan S-1 Akuntansi North Sumatra. Completed Bachelor of Accounting in
pada tahun 1989. 1989.
Memulai karir profesional beliau pada tahun 1989- Starting his professional career in 1989-1993 as an
1993 sebagai Auditor pada Kantor Akuntan Publik Auditor at the Public Accounting Firm Haryono Junianto
Haryono Junianto dan Sapto, lalu pada tahun 1993- and Sapto, then in 1993-2008 he became a supervisor
2008 menjadi supervisor auditor pada Kantor Akuntan auditor at Drs. TogarManik, from 2009-2016 became
Publik Drs. Togar Manik, tahun 2009-2016 menjadi a supervisor auditor at Erzito Public Accounting Firm,
supervisor auditor pada Kantor Akuntan Publik Erzito, had been an internal audit and tax auditor at PT Teguh
pernah menjadi audit internal dan tax auditor pada PT Metta Internusa in 2006 and at PT SrinagaPermata in
Teguh Metta Internusa pada tahun 2006 dan pada PT 2009. As of December 1, 2020 until now, he serves as
Srinaga Permata tahun 2009. Terhitung sejak tanggal a member of the Company's risk monitoring committee.
1 Desember 2020 hingga saat ini, beliau menjabat
sebagai anggota komite pemantau risiko Perseroan.
Tugas dan Tanggungjawab Komite Duties and Responsibilities of the Risk
Pemantau Risiko Monitoring Committee
1. Melakukan evaluasi kesesuaian antara kebijakan 1. Evaluate the suitability of risk management policies
manajemen risiko dan pelaksanaan kebijakan Bank. and the implementation of the Bank's policies.
2. Pemantauan dan evaluasi pelaksanaan tugas 2. Monitoring and evaluating the implementation of
Komite Manajemen Risiko dan Bagian Manajemen the duties of the Risk Management Committee and
Risiko. Risk Management Section.
3. Memberikan rekomendasi kepada Dewan Komisaris 3. Providing recommendations to the Board of
berdasarkan hasil evaluasi yang telah dilakukan. Commissioners based on the results of the
evaluation that has been carried out.
4. Membantu Dewan Komisaris dalam proses 4. Assisting the Board of Commissioners in the
pemberian persetujuan kebijakan manajemen process of approving risk management policies.
risiko.
5. Membantu Dewan Komisaris menyusun laporan- 5. Assist the Board of Commissioners in preparing
laporan yang dibutuhkan terkait dalam pelaksanaan required reports related to the implementation of
tugas Komite Pemantau Risiko. the duties of the Risk Monitoring Committee.
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6. Komite Pemantau Risiko berwenang melakukan 6. The Risk Monitoring Committee is authorized to
kegiatan dalam pelaksanaan tugas dan tanggung conduct activities in the implementation of the
jawab komite. committee's duties and responsibilities.
7. Anggota Komite Pemantau Risiko wajib 7. Members of the Risk Monitoring Committee
melaksanakan tugas, tanggung jawab, dan shall carry out their duties, responsibilities
wewenang dengan berintegritas, independen, and authorities with integrity, independence,
memiliki kompetensi serta menjaga reputasi. competence and reputation.
Independensi Komite Pemantau Risiko Independence of the Risk Monitoring
Committee
Seluruh anggota Komite Pemantau Risiko berasal All members of the Risk Monitoring Committee are from
dari pihak yang independen sehingga tidak memiliki independent parties so that they do not have financial,
hubungan keuangan, kepengurusan, kepemilikan saham management, share ownership and / or family relations
dan/atau hubungan keluarga dengan Dewan Komisaris, with the Board of Commissioners, Directors and / or
Direksi dan/atau Pemegang Saham Pengendali atau Controlling Shareholders or relations with the Bank that
hubungan dengan Bank yang dapat mempengaruhi can affect their ability to act independently.
kemampuannya untuk bertindak independen.
Kebijakan dan pelaksanaan tentang The policy and implementation regarding
frekuensi rapat Komite dan tingkat the frequency of Committee meetings
kehadiran anggota komite dalam rapat and the level of attendance of committee
tersebut serta agenda setiap rapat members at the meeting as well as the
agenda for each meetings
1. Rapat Komite Pemantau Risiko diselenggarakan 1. Risk Monitoring Committee meetings are held as
sesuai dengan kebutuhan, minimal 1 (satu) kali needed, at least 1 (one) time in 1 (one) month.
dalam 1 (satu) bulan.
2. Keputusan dalam rapat Komite Pemantau Risiko 2. Decisions in the Risk Monitoring Committee
terlebih dahulu dilakukan berdasarkan musyawarah meetings shall first be made based on deliberation
untuk mufakat. for consensus.
3. Dalam hal tidak terjadi musyawarah untuk mufakat, 3. In the event that deliberation for consensus does
pengambilan keputusan dilakukan berdasarkan not occur, decision making shall be based on a
suara terbanyak. majority vote.
4. Hasil rapat Komite Pemantau Risiko wajib dituangkan 4. The results of the Risk Monitoring Committee
dalam risalah rapat dan didokumentasikan. meetings shall be set forth in the minutes of
meetings and documented.
5. Perbedaan pendapat yang terjadi dalam rapat 5. Differences of opinion that occur in committee
komite wajib dicantumkan secara jelas dalam meetings must be clearly stated in the minutes
risalah rapat beserta alasan perbedaan pendapat. of the meeting along with the reasons for the
differences of opinion.
6. Rapat dapat diselenggarakan baik dengan 6. Meetings may be held either by physical presence
kehadiran fisik maupun melalui media elektronik or through electronic media or a combination of
atau kombinasi antara keduanya. both.
7. Rapat Komite Pemantau Risiko hanya dapat 7. Risk Monitoring Committee meetings can only
dilaksanakan jika dihadiri mayoritas anggota be held if attended by a majority of committee
komite, yaitu lebih dari 50%. members, i.e. more than 50%.
2023 Annual Report PT Bank Mestika Dharma Tbk 231
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Sepanjang tahun 2023, Komite Pemantau Risiko telah Throughout 2023, the Risk Monitoring Committee has
mengadakan rapat sebanyak 12 (dua belas) kali, dengan held 12 (twelve) meetings, with the following details:
perincian sebagai berikut :
Jumlah
Jabatan Nama Agenda Rapat Kehadiran
%
Position Name Meeting Agenda Total
attendance
Ketua Katio 1. Pemantauan Eksposur Risiko Inheren Periode Desember 2022-
Chairman November 2023
Monitoring of Inherent Risk Exposure for the Period of December
2022-November 2023
2. Peringkat Profil Risiko Periode T IV 2022- T III 2023
Risk Profile Rating Period T IV 2022- T III 2023
3. Peringkat Tingkat Kesehatan Bank Periode Semester II 2022-
Semester I 2023
Bank Health Level Rating Period Semester II 2022- Semester I 2023
4. Perkembangan Kredit Restrukturisasi
Credit Restructuring Development 12 100%
5. Realisasi RBB T IV 2022- T III 2023
Realization of RBB T IV 2022- T III 2023
6. Draft Kebijakan Uji Tuntas Counterparty ATMR Kredit
Draft Counterparty Due Diligence Policy for Credit RWAs
7. KPT Pengelolaan Risiko Siber
Cyber Risk Management KPT
8. Penyesuaian Kebijakan dan Pedoman Manajemen Risiko
Adjustment of Risk Management Policies and Guidelines
9. Hak Akses Pengguna TI Berdasarkan Kodefikasi
IT User Access Rights Based on Codefication
Anggota Adanan 10. Risk Appetite Threshold & Risk Tolerance Risiko Siber
Member Silaban Risk Appetite Threshold & Risk Tolerance for Cyber Risk
11. Penyesuaian Risk Appetite Threshold & Risk Tolerance Risiko
Inheren
Inherent Risk Appetite Threshold & Risk Tolerance Adjustment
12. Pedoman Risk Assessment
Risk Assessment Guidelines
13. Batas Maksimum Pemberian Kredit
Maximum Lending Limit
14. Limit Transaksi PUAB & Obligasi
Interbank & Bond Transaction Limit
15. Penilaian Tingkat Maturitas Keamanan Siber
Cyber Security Maturity Level Assessment
16. Hasil Uji Coba Perhitungan Rasio LCR & NSFR
Trial Results of LCR & NSFR Ratio Calculation
17. Kebijakan Prosedur Hapus Buku
Policy on Book Delete Procedure
18. Pemantauan Pelaksanaan TI
IT Implementation Monitoring
19. Statistik Perbankan Indonesia 12 100%
Indonesian Banking Statistics
20. Limit Transaksi GMRA
GMRA Transaction Limit
21. Penyesuaian Limit Otorisasi & Limit Operator
Authorization Limit & Operator Limit Adjustment
22. Penyesuaian Komite Pemantau Risiko & Komite Manajemen Risiko
Risk Monitoring Committee & Risk Management Committee
Adjustment
23. Rencana Strategis TI
IT Strategic Plan
24. Tata Kelola TI
IT Governance
25. Pemantauan Pengelolaan User-ID
User-ID Management Monitoring
26. Kebijakan Pengelolaan Risiko Pasar
Market Risk Management Policy
27. Kriteria & Limit Transaksi Forex
Forex Transaction Criteria & Limits
28. Stress Test
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Jumlah
Jabatan Nama Agenda Rapat Kehadiran
%
Position Name Meeting Agenda Total
attendance
Anggota Chandra 29. Kaji Ulang & Evaluasi Pengukuran Risiko
Member Tandiono Risk Measurement Review & Evaluation
30. Kaji Ulang & Evaluasi Pengukuran Risiko Siber
Cyber Risk Measurement Review & Evaluation
31. Due Diligence Counterparty ATMR Kredit
Due Diligence Counterparty RWA Credit
32. Risk Capacity
33. Evaluasi Komite Manajemen Risiko 11 92%
Risk Management Committee Evaluation
34. Evaluasi Kinerja Bagian Manajemen Risiko
Performance Evaluation of Risk Management Section
35. Kinerja Komite Pemantau Risiko
Risk Monitoring Committee Performance
36. Risk Appetite Threshold & Risk Tolerance 2024
Risk Appetite Threshold & Risk Tolerance 2024
Pelatihan yang telah diikuti Komite Pemantai Risiko
The training that the Risk Monitoring Committee has attended
Nama Jabatan Pendidikan/Pelatihan
Name Position Education/Training
Katio Ketua • Economic Outlook: Identifikasi dan Antisipasi Leading Indicators Terhadap Kinerja Bank
Chairman • Implementasi Perlindungan Nasabah
• Tata Kelola Berdasarkan COBIT 2019
• IT Security Awareness for Executive
• Talk Show Transformasi Digital
Adanan • Sosialisasi Perlindungan Konsumen dan Masyarakat Sektor Jasa Keuangan
Silaban • The financial Crises & Banking Risk Management Regulation
Anggota
• Pembaruan Pajak Penghasilan (PPh)
Chandra Member
• Sosialisasi Perlindungan Konsumen dan Masyarakat Sektor Jasa Keuangan
Tandiono • Sosialisasi Perlindungan Konsumen Bank Indonesia
Penilaian terhadap kinerja komite yang Assessment of the performance of
mendukung pelaksanaan tugas Direksi the committees that support the
implementation of the duties of the Board
of Directors.
Sepanjang tahun 2023, Komite Pemantau Risiko telah Throughout 2023, the Risk Monitoring Committee has
melakukan hal-hal sebagai berikut : done the following:
a. Memantau pelaksanan tugas Komite Manajemen a. Monitored the implementation of the duties of the
Risiko dan pelaksanaan tugas Bagian Manajemen Risk Management Committee and the duties of the
Risiko. Risk Management Section.
b. Melakukan pemantauan terhadap analisis profil b. Monitored the analysis of Bank Mestika's risk
risiko Bank Mestika. profile.
c. Melakukan analisis terhadap hasil stress test risiko c. Analyzing the results of credit risk stress test,
kredit, risiko pasar dan risiko likuiditas. market risk and liquidity risk.
d. Memastikan pelaksanaan Tata Kelola Bank d. Ensure that the implementation of the Bank's
dilakukan dengan tepat dan baik. Corporate Governance is carried out appropriately
and well.
e. Memantau realisasi pelaksanaan manajemen e. Monitor the realization of risk management
risiko, khususnya limit appetite threshold dan risk implementation, particularly the limit appetite
tolerance. threshold and risk tolerance.
f. Melakukan pemantauan terhadap perkembangan f. Monitoring the progress of the COVID-19 credit
dari kredit restrukturisasi program COVID-19. restructuring program.
g. Memantau peraturan-peraturan baru yang terkait g. Monitor new regulations related to risk
dengan manajemen risiko. management.
Dewan Komisaris menilai pemenuhan tugas dan fungsi The Board of Commissioners assesses that the
Komite Pemantau Risiko telah dilaksanakan dengan fulfillment of the duties and functions of the Risk
baik. Monitoring Committee has been conducted properly.
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SEKRETARIS PERUSAHAAN
Corporate Secretary
SUHARTO KURNIAWAN
Sekretaris Perusahaan
Corporate Secretary
Warga Negara Indonesia, 51 tahun, Domisili di Medan, Sumatera Utara
Indonesian Citizen, 51 years old, Domicile in Medan, North Sumatra
Memperoleh gelar S-2 Magister Manajemen di Institut Completed a Masters in Management from the
Pertanian Bogor pada tahun 2009 dan gelar S-1 Bogor Agricultural Institute in 2009 and a Masters in
Ekonomi di Universitas Islam Bandung. Economics at the Islamic University of Bandung.
Karir profesional beliau dimulai di Bank Bukopin dari His professional career began at Bank Bukopin from
tahun 1997 sampai dengan tahun 2020. Beliau berkarir 1997 to 2020. He had his first career in the
pertama kali dalam Marketing Development Program Marketing Development Program of Bukopin, until his
Bukopin hingga jabatan terakhir yang beliau jabat last position was as Branch Manager of
adalah sebagai Branch Manager kota Medan. the city of Medan.
Ditunjuk menjadi sekretaris perusahaan berdasarkan Appointed as corporate secretary based on the Decree
Surat Keputusan Direksi 001/SK-BMD/DIR/2020 of the Board of Directors 001 / SK-BMD / DIR / 2020 on
tanggal 2 April 2020. Beliau ditunjuk menjadi sekretaris April 2, 2020. He was appointed as corporate secretary
perusahaan menggantikan sekretaris perusahaan replacing the previous company secretary whose term
sebelumnya yang telah berakhir masa tugasnya. of office had ended.
Tanggal Pelatihan Judul Pelatihan Penyelenggara
Date of the training Title of the Training Organizer
5 April Seminar Economic Outlook Kuartal II 2023 hingga 2026: Identifikasi dan RMG
April 5th Antisipasi Leading Indicators terhadap Kinerja Bank
Seminar on Economic Outlook Second Quarter 2023 to 2026:
Identification and Anticipation of Leading Indicators on Bank Performance
13 April Sosialisasi Analisa Kesenjangan Kompetensi Internal
April 13th Socialization of Competency Gap Analysis
13-14 April Evaluasi Bisnis Proses Melalui Transformasi Digital Digital Mahadata
April 13th-14th Business Process Evaluation through Digital Transformation Prima
12 Juni BWI Indonesia
Rethinking Productivity Using Lego Serious Play
June 12th
13 Juni Implementasi Perlindungan Data Pribadi IGNITE
June 13th Implementation of Personal Data Protection
15 Juni Sosialisasi Perlindungan Konsumen Terkait POJK NO.6/POJK.07/2022 Internal
June 15th Consumer Protection Socialization Related to POJK NO.6/POJK.07/2022
19 Juni Bank Indonesia
Central Banking Festival Services (CBFest ) 2023
June 19th
22 Juni Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Penguatan OJK Institute
June 22nd Sektor Perbankan
Further Information on P2SK Law Arrangements in the Context of
Strengthening the Banking Sector
22 Juni Sosialisasi PLPS Nomor 1 Tahun 2023 tentang Program Penjaminan Internal
June 22nd Simpanan
Socialization of PLPS Number 1 of 2023 concerning the Deposit
Guarantee Program
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Tanggal Pelatihan Judul Pelatihan Penyelenggara
Date of the training Title of the Training Organizer
1 Agustus Sosialisasi Overview Treasury Internal
August 1st Treasury Overview Socialization
22-25 Agustus Training Keuangan Berkelanjutan Batch 2 OJK Institute
August 22nd-25th Sustainable Finance Training Batch 2
4-5 September Seminar Nasional Pengurangan Emisi GRK dan Peluang Perdagangan Otoritas Jasa
September 4th-5th Karbon Keuangan
National Seminar on GHG Emission Reduction and Carbon Trading
Opportunities
12 September Infobanknews
How to Manage Crisis Communication in Banking Industry
September 12th
18-19 September Inixindo Jogja
IT Security Awareness for Executive
September 18th-19th
19 September Sosialisasi Peraturan Otoritas Jasa Keuangan tentang Penerapan Tata Otoritas Jasa
September 19th Kelola Bagi Bank Umum Keuangan
Socialization of Financial Services Authority Regulation on the
Implementation of Governance for Commercial Banks
25 September The 1st OJK International Research Forum - Save the Planet : The Role OJK Institute
September 25th of Financial Sector to Support Carbon Reduction and Electric Vehicles
Development
19 Oktober Enhancing North Sumatra Economic Growth Through Sustainable Bank Indonesia
October 19th Investment and Financial Inclusion
19 Oktober OJK Institute
Managing Environmental, Social and Governance Risk and Opportunities
October 19th
24 Oktober Sosialisasi Peraturan Otoritas Jasa Keuangan No. 14/POJK.04/2023 Otoritas Jasa
October 24th dan Suat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.04/2023 Keuangan
Socialization of Financial Services Authority Regulation No. 14/
POJK.04/2023 and Financial Services Authority Circular No. 13/
SEOJK.04/2023
27 Oktober Kupas Tuntas POJK No. 14 Tahun 2023 mengenai Perdagangan Karbon Rio Christiawan
October 27th melalui Bursa Karbon
Peel Through POJK No. 14 of 2023 regarding Carbon Trading through
Carbon Exchange
30 Oktober Digital Mahadata
Talk Show Transformasi Digital
October 30th Prima
14 Desember Akses Keuangan UMKM melalui Business Matching dan Literasi untuk Bank Indonesia
December 14th Peningkatan Daya Saing
Access to MSME Finance through Business Matching and Literacy for
Increased Competitiveness
Uraian Tugas dan Tanggungjawab Description of Duties and Responsibilities
Menunjuk peraturan Otoritas Jasa keuangan Sekretaris Referring to the regulation of the Financial Services
Perusahaan nomor 35/POJK.04/2014, tugas dan Authority Corporate Secretary number 35 / POJK.04 /
tanggungjawab sekretaris perusahaan adalah sebagai 2014, the duties and responsibilities of the corporate
berikut : secretary are as follows:
1. Mengikuti perkembangan pasar modal khususnya 1. Keeping up the capital market developments,
peraturan perundang-undangan yang berlaku di specially the prevailing laws and regulations in the
bidang Pasar Modal, Capital Market sector,
2. Memberikan masukan kepada Direksi dan Dewan 2. Providing input to the Board of Directors and Board
Komisaris emiten atau perusahaan publik untuk of Commissioners of issuers or public companies to
mematuhi ketentuan perundang-undangan di fulfill the laws in the Capital Market sector,
bidang Pasar Modal,
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3. Membantu Direksi dan Dewan Komisaris dalam 3. Assisting the Board of Directors and the Board of
pelaksanaan tata kelola perusahaan yang meliputi: Commissioners in implementing good corporate
governance which includes:
a. Menyampaikan keterbukaan informasi kepada a. Delivering information disclosure to the public,
masyarakat, termasuk ketersediaan informasi including the availability of information on the
pada Situs Web Emiten atau Perusahaan Issuer's or Public Company's Website or print
Publik atau media cetak dan elektronik; and electronic media;
b. Penyampaian laporan kepada Otoritas Jasa b. Submission of reports to the Financial Services
Keuangan tepat waktu; Authority on time;
c. Penyelenggaraan dan dokumentasi Rapat c. Organizing and documenting the General
Umum Pemegang Saham; Meeting of Shareholders;
d. Penyelenggaraan dan dokumentasi rapat d. Organizing and documenting the meetings of
Direksi dan/atau Dewan Komisaris; dan the Board of Directors and / or the Board of
Commissioners; and
e. Pelaksanaan program orientasi terhadap e. Implementation of company orientation
perusahaan bagi Direksi dan/atau Dewan programs for the Board of Directors and / or
Komisaris. the Board of Commissioners.
4. Sebagai penghubung antara Emiten atau 4. As a connector between the Issuer or Public
Perusahaan Publik dengan pemegang saham Company and the shareholders of the Issuer or
Emiten atau Perusahaan Publik, Otoritas Jasa Public Company, the Financial Services Authority
Keuangan dan pemangku kepentingan lainnya. and other stakeholders.
Selain itu, melihat perkembangan regulasi yang berlaku In addition, looking at developments in applicable
terkait Perbankan, Emiten dan Perusahaan Publik, untuk regulations related to Banking, Issuer and Public
pemenuhan kepatuhan terhadap keterbukaan informasi Companies, to fulfill compliance with information
kepada seluruh pemegang saham dan pemangku disclosure to all shareholders and stakeholders, the
kepentingan, sekretaris perusahaan juga menangani corporate secretary also handles the following matters:
hal-hal sebagai berikut :
1. Pelaksanaan Literasi Keuangan 1. Implementation of Financial Literacy
2. Pelaksanaan Corporate Social Responsibility (CSR) 2. Implementation of Corporate Social Responsibility
(CSR)
3. Penyusunan Laporan Tahunan 3. Annual Report Compilation
4. Pembelian Kembali Saham dan Pengalihan Saham 4. Shares Buyback and Transfer of Shares that have
yang telah dibeli Kembali been repurchased
5. Pembukaan/Penutupan/Relokasi Jaringan Kantor 5. Opening / Closing / Relocating Office Networks
6. Keuangan Berkelanjutan (Penyusunan Rencana 6. Sustainable Finance (Preparation of Sustainable
Keuangan Berkelanjutan & Laporan Keuangan Finance Plans & Sustainable Financial Reports)
Berkelanjutan)
Realisasi pelaksanaan tugas sekretaris The realization of the implementation of
perusahaan company secretary duties
1. Mengikuti perkembangan Pasar Modal khususnya 1. Keeping up with the development of the Capital
peraturan perundang-undangan yang berlaku di Market, especially the prevailing laws and
bidang Pasar Modal dan memberikan masukan regulations in the Capital Market and provide
kepada Direksi dan Dewan Komisaris Emiten atau input to the Board of Directors and Board of
Perusahaan Publik untuk mematuhi ketentuan Commissioners of Issuers or Public Companies to
peraturan perundang-undangan di bidang Pasar comply with the provisions of laws and regulations
Modal. in the Capital Market sector.
Bagian Sekretaris Perusahaan senantiasa The Corporate Secretary department always
mengikuti perkembangan regulasi Pemerintah dan follows the development of Government and
Regulator, memastikan bahwasanya Perseroan Regulatory regulations, ensuring that the Company
bergerak seiring dengan regulasi yang mengatur. moves in line with the governing regulations.
Memastikan bahwasanya pembaharuan peraturan Ensure that the regulatory updates are
tersebut diimplementasi dalam kegiatan bisnis implemented in the Company's business activities
Perseroan sebagai bentuk kepatuhan dalam as a form of compliance in the implementation of
penerapan tata kelola perusahaan yang baik. good corporate governance.
2. Membantu Direksi dan Dewan Komisaris dalam 2. Assist the Board of Directors and the Board of
pelaksanaan tata kelola perusahaan yang meliputi: Commissioners in the implementation of corporate
governance which includes:
a. Telah menyampaikan keterbukaan informasi a. Have submitted information disclosure to the
kepada masyarakat, termasuk ketersediaan public, including the availability of information
informasi pada situs website emiten Perseroan on the Company's issuer's website or print and
atau media cetak dan elektronik electronic media
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b. Memenuhi kewajiban pelaporan kepada b. Fulfilling reporting obligations to regulators on
regulator tepat waktu time
c. Penyelenggaraan dan dokumentasi rapat c. Implementation and documentation of
Direksi dan/atau Dewan Komisaris meetings of the Board of Directors and / or the
Board of Commissioners
d. Pelaksanaan program orientasi terhadap d. Implementation of orientation program for the
perusahaan bagi Direksi dan/atau Dewan Company for the Board of Directors and / or
Komisaris the Board of Commissioners
3. Sebagai penghubung antara emiten atau 3. As a liason between issuers or Public Companies
Perusahaan Publik dengan shareholder dan with shareholders and stakeholders.
stakeholder.
4. Mengkoordinir pelaksanaan Rapat Umum 4. Coordinating the implementation of the Annual
Pemegang Saham Tahunan tanggal 07 Mei 2023 General Meeting of Shareholders on May 24,
dengan tepat waktu dan memenuhi regulasi yang 2022 in a timely manner and complying with the
mengatur. governing regulations
5. Mengkoordinir kegiatan dan penyaluran dana 5. Coordinating the activities and distribution of
Tanggung jawab Sosial Kemasyarakatan. Penyaluran Community Social Responsibility funds. The
dana Tanggungjawab Sosial Kemasyarakatan distribution of Community Social Responsibility
tahun 2023 sebesar Rp 3,2 miliiar, yang disalurkan funds in 2023 amounted to IDR 3,2 billion, which
kepada : was distributed to:
a. Sektor Kesehatan dilakukan kegiatan bakti a. The Health Sector carried out blood donor
sosial donor darah, pemeriksaan kesehatan social services, free medical examinations,
gratis, sunatan masal, kegiatan jalan santai dan mass circumcisions, fun walks and cheerful
sepeda ceria, pemberian anggota tubuh palsu, bikes, provision of prosthetic limbs, assistance
bantuan untuk menecegah stunting, operasi to prevent stunting, cataract eye surgery, and
mata katarak, dan bantuan perobatan kepada medical assistance to orphanage children with
anak panti asuhan pengidap Cerebral Palsy Cerebral Palsy Spastik Quadridplegi victims of
Spastik Quadridplegi korban perdagangan child trafficking.
anak.
b. Sektor Pendidikan dilakukan kegiatan b. The Education Sector is carried out by
pemberian set komputer untuk sekolah yang providing computer sets for schools in need,
membutuhkan, partisipasi dalam kegiatan participating in school bazaars, providing
bazaar sekolah, pemberian bantuan sarana assistance to support teaching and learning
penunjang kegiatan belajar mengajar dan activities and providing tuition assistance for
memberikan bantuan uang sekolah untuk anak underprivileged children in the Foster Parents
kurang mampu dalam program Gerakan Orang Movement program.
Tua Asuh.
c. Sektor Lingkungan Hidup dilakukan kegiatan c. The Environment Sector carried out
pemberian bantuan alat-alat kebersihan activities to provide cleaning equipment for
untuk komunitas pecinta lingkungan yang environmentalist communities that voluntarily
secara sukarela membersihkan sungai- clean up the rivers in Medan, planting sea pine
sungai yang ada di Medan, penanaman trees in fishing villages to prevent abrasion-
pohon cemara laut di desa nelayan untuk breaking storms and as a source of additional
mencegah abrasi-pemecah badai dan sebagai income for fishermen, cooperation with the
sumber pemasukan tambahan para nelayan, Plantation Museum in terms of environmental
kerjasama dengan Museum Perkebunan dalam awareness education to students from
hal edukasi kepedulian lingkungan kepada kindergarten to university level.
para pelajar dari tingkat TK hingga mahasiswa.
d. Sektor Sosial Kemasyarakatan dilakukan d. The Community Social Sector carried out food
kegiatan pembagian sembako dalam distribution activities in celebrating religious
merayakan hari besar keagamaan, pemberian holidays, providing assistance to repair houses
bantuan perbaikan rumah ibadah-panti jompo- of worship - nursing homes - orphanages
panti asuhan dan museum perjuangan TNI, and TNI struggle museums, and supporting
dan dukungan dana pelaksanaan kegiatan funds for the implementation of cultural and
pagelaran budaya dan pendidikan. educational performances.
6. Melaksanakan kegiatan edukasi untuk peningkatan 6. Implement education activities to increase
Literasi Keuangan. Pada tahun 2023, Perseroan Financial Literacy. In 2023, the Company has
telah melakukan 11 (sebelas) kali kegiatan edukasi conducted 11 (eleven) financial education activities
keuangan dengan sasaran pelajar, mahasiswa/I, targeting students, college students, professionals
Profesi (Guru) dan pelaku UMKM. Total peserta dalam (teachers) and MSME players. The total participants
kegiatan ini sebanyak 2.100 orang, dilakukan secara in this activity were 2,100 people, conducted face-
tatap muka dengan sasaran di beberapa kota yakni to-face with targets in several cities namely Medan,
Medan, Pematangsiantar, Jambi, Pekanbaru, Batam, Pematangsiantar, Jambi, Pekanbaru, Batam,
Kabupaten Simalungun, Pangururan-Samosir. Simalungun Regency, Pangururan-Samosir.
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FOTO KEGIATAN LITERASI
Photos of Literature Activities
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SATUAN KERJA AUDIT INTERNAL (SKAI)
Internal Audit Unit (IAU)
LIMIN
Kepala Divisi SKAI
Head of division internal audit
Warga Negara Indonesia, Domisili di Medan, Sumatera Utara
Indonesian Citizen, Domicile in Medan, North Sumatra
Beliau diangkat menjadi Kepala Divisi SKAI sejak tanggal He was appointed as Head of the Internal Audit Division
2 Februari 2012 melalui surat pengangkatan nomor 014/ since February 2, 2012 by letter of appointment number
SP/BMD/KPO/2012/ 014 / SP / BMD / KPO / 2012
Tahun | Year Pendidikan Formal Formal Education
2011 S-2 Magister Manajemen S-2 Magister Management
2013 Certified Fraud Examiner Certified Fraud Examiner
Tahun | Year Pengalaman Kerja VWork Experiences
1994 - 1997 Account Officer PT Intan Tangguharta Finance Account Officer of PT Intan Tangguharta Finance
Medan Medan
1997 - 1998 Staff Exim BCA Medan Staff Exim BCA Medan
1998 - 2002 Staff PSO ABN AMRO Bank Medan Staff PSO ABN AMRO Bank Medan
2003 - 2004 Auditor PT Bank Mestika Dharma Auditor of PT Bank Mestika Dharma
2004 - 2005 Risk Management Officer PT Bank Mestika Risk Management Officer PT Bank Mestika
Dharma Dharma
2005 - 2006 Kasie Risk Management Unit PT Bank Mestika Head of Risk Management Unit PT Bank Mestika
Dharma Dharma
2006 - 2008 Kasie Managemen Risiko dan Kepatuhan PT Bank Head of Risk Management and Compliance PT
Mestika Dharma Bank Mestika Dharma
2009 - 2011 Kepala Bagian Manajemen Risiko dan Kepatuhan Head of Risk Management and Compliance
PT Bank Mestika Dharma Division PT Bank Mestika Dharma
2011 - 2012 Kepala Bagian Satuan Kerja Manajemen Risiko Head of Section for Risk Management Work Unit
PT Bank Mestika Dharma PT Bank Mestika Dharma
2012 - 2013 Kepala Divisi Satuan Kerja Audit Intern PT Bank Head of Division of Internal Audit Work PT Bank
Mestika Dharma Mestika Dharma
2013 - Sekarang Kepala Divisi Satuan Kerja Audit Intern PT Bank Head of Division of Internal Audit Work Unit PT
Mestika Dharma Tbk Bank Mestika Dharma Tbk
Tugas dan Tanggung Jawab Satuan Kerja Duties and Responsibilities of the Internal
Audit Internal Audit Unit
1. Menyusun dan mengkaji Piagam Audit Internal 1. Prepare and review the Internal Audit Charter
secara periodik, minimal tiga tahun sekali, dan periodically, at least once every three years,
mengajukan penyesuaian atau perubahan ke and submit adjustments or changes to the Audit
Komite Audit jika diperlukan. Committee if necessary.
2. Menyusun rencana audit tahunan dan alokasi 2. Prepare an annual audit plan and budget allocation
anggaran untuk pelaksanaan fungsi audit intern for the implementation of the internal audit function
dan memastikan pelaksanaan audit intern sesuai and ensure the implementation of the internal audit
dengan rencana audit intern. in accordance with the internal audit plan
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3. Memastikan pelaksanaan fungsi audit intern dan 3. Ensure the implementation of the internal audit
cakupan kegiatan SKAI sesuai dengan ketentuan function and the scope of internal audit activities
Otoritas Jasa Keuangan, Undang-Undang in accordance with the provisions of the Financial
dan Standar Profesional Audit Internal yang Services Authority, applicable Internal Audit
berlaku, termasuk audit sistem informasi, dan Professional Laws and Standards, including
pengembangan keuangan berkelanjutan. Dalam hal information system audits, and sustainable financial
ini termasuk menentukan arah, kebijakan, prosedur, development. In this case, it includes determining
manual pelaksanaan, ruang lingkup pelaksanaan the direction, policies, procedures, implementation
penugasan, jadwal, penerapan teknik audit, serta manuals, scope of implementation of assignments,
penilaian efektivitas sistem audit. Cakupan kegiatan schedules, application of audit techniques, as well as
SKAI meliputi: assessment of the effectiveness of the audit system.
The scope of internal audit activities includes:
• Kinerja dan kualitas Bank secara keseluruhan, • The performance and quality of the Bank as
termasuk kantor cabang dan cabang pembantu, a whole, including branch offices and sub-
serta kegiatan Bank yang diserahkan kepada branches, as well as the Bank's activities
pihak ekstern. submitted to external parties.
• Pemeriksaan, observasi dan evaluasi • Examination, observation and evaluation
efektivitas, efisiensi, kecukupan tata kelola, of effectiveness, efficiency, adequacy of
manajemen risiko, sistem pengendalian intern governance, risk management, continuous
secara berkesinambungan, kepatuhan, serta internal control systems, compliance, and
pengembangan keuangan berkelanjutan. sustainable financial development.
• Kehandalan, efektivitas, dan integritas dari • The reliability, effectiveness, and integrity
proses dan sistem manajemen informasi of information management processes and
termasuk relevansi, akurasi, kelengkapan, systems including the relevance, accuracy,
ketersediaan, dan kerahasiaan data. completeness, availability, and confidentiality
of data.
4. Memilih dan mengalokasikan sumber daya internal 4. Selects and allocates competent internal auditor
auditor yang kompeten sesuai dengan kebutuhan resources in accordance with the needs in the
dalam pelaksanaan tugas, termasuk untuk tujuan implementation of tasks, including for the purpose
mutasi dan pengembangan karir, pengembangan of mutation and career development, professional
profesional kompetensi melalui pelatihan development of competencies through continuous
berkelanjutan, sertifikasi maupun penugasan training, certification and assignment for general
untuk pemeriksaan umum dan untuk pemeriksaan examination and for special examinations, so that
khusus, sehingga perkembangan personil Divisi the development of personnel of internal audit
SKAI senantiasa sesuai dengan kebutuhan dalam Division is always in accordance with the needs
Organisasi Bank dan dinamika bisnis perbankan. in the Bank Organization and the dynamics of the
banking business.
5. Menyampaikan laporan dan melakukan konsultasi 5. Submit reports and consult with the President
dengan Presiden Direktur, berkoordinasi dan Director, coordinate and discuss with other
berdiskusi dengan Direksi lainnya dan atau pejabat Directors and or other officers, and if requested
lainnya, dan jika diminta oleh Direksi, dapat by the Board of Directors, may give warnings or
memberikan peringatan/warning atau teguran reprimands to the auditee if there are deviations. In
pada auditee bila terjadi penyimpangan. Dalam hal this case include:
ini termasuk:
• Melaporkan temuan yang signifikan untuk • Reporting significant findings for immediate
dilakukan perbaikan dalam waktu cepat dan improvement and reporting the results of
melaporkan hasil pemantauan atas temuan monitoring significant findings to the President
yang signifikan kepada Presdir dan Direksi, Director and Board of Directors, as well as the
serta Dewan Komisaris, dengan tembusan Board of Commissioners, with a copy to the
kepada Komite Audit dan Direktur Kepatuhan, Audit Committee and Compliance Director,
• Apabila terdapat ketidaksesuaian terhadap • If there is a discrepancy in the Standards
Standar dan Kode Etik yang mempengaruhi and Code of Ethics that affects the scope of
ruang lingkup aktivitas audit internal, internal audit activities, the Head of internal
Kepala Divisi SKAI harus mengungkapkan audit Division must disclose the discrepancy
ketidaksesuaian tersebut dan dampaknya ke and its impact to the Management and the
Manajemen dan Laporan Pelaksanaan Audit Internal Audit Implementation Report to the
Internal ke OJK, FSA.
• Hasil pemantauan dan hasil tindak lanjut • Monitoring results and follow-up results of
perbaikan temuan, improvement findings,
• Memberikan opini umum (overall opinion) • Provide a comprehensive overall opinion on
secara menyeluruh mengenai tata kelola, governance, risk management, and/or internal
manajemen risiko, dan/atau proses control processes based on the results of
pengendalian internal berdasarkan hasil-hasil assignments and other activities over a period
penugasan dan aktivitas lainnya pada rentang of time.
waktu tertentu.
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6. Berkonsultasi dengan pihak eksternal/ahli hukum 6. Consult with external parties/legal experts and or
dan atau pihak lain jika diperlukan. other parties if necessary.
7. Memastikan dalam hal terdapat penggunaan jasa 7. Ensure that in the event that there is a use of
pihak ekstern untuk aktivitas audit intern: external party services for internal audit activities:
• Bersifat sementara dan memastikan • It is temporary and ensures that knowledge
terselenggara transfer pengetahuan antara transfer is carried out between external parties
pihak ekstern kepada anggota SKAI, to internal audit members,
• Mempertimbangkan independensi dan • Considering the independence and specific
keahlian khusus pihak ekstern, expertise of external parties,
• Penggunaan jasa pihak ekstern tidak • The use of external party services does not
memengaruhi independensi dan objektivitas affect the independence and objectivity of the
fungsi SKAI, internal audit function,
• Pihak ekstern mematuhi Piagam Audit Internal • External parties comply with the Bank's
Bank. Internal Audit Charter.
8. Membatasi penyampaian hasil penugasan dengan 8. Limit the delivery of assignment results by
melakukan pembatasan penggunaan hasil restricting the use of assignment results
penugasan.
Struktur Organisasi SKAI
IAU Organizational Structure
Dewan Komisaris
Board of Commissioners
Presiden Direktur
President Director
Direktur Kepatuhan Komite Audit
Compliance Director Audit Committee
KaDiv SKAI
Head of IAU Division
Total Quality and Process
Effectiveness Council
Digital and Technology Performance Audit
Anti-Fraud Dept.
Audit Dept. Dept.
Auditor Senior
Senior Auditor
Auditor Junior
Junior Auditor
Staf Audit
Audit Staff
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Penjelasan Organisasi: Organization Explanation:
1. Divisi SKAI Bank dipimpin oleh 1 (satu) pejabat Ka. 1. The Bank's SKAI Division is led by 1 (one) Head
Divisi SKAI, dibantu oleh 3 (tiga) Ka. Bagian SKAI SKAI Division, assisted by 3 (three) Head SKAI
yang masing-masing berfungsi sebagai Ka. Bagian Section, each of which functions as Head Anti-
Anti-Fraud, Ka. Bagian Digital and Technology Fraud Section, Head Digital and Technology Audit
Audit, dan Ka. Bagian Performance Audit serta Section, and Head Performance Audit Section
Auditor Senior, Auditor Junior dan Staf Audit. Ka. as well as Senior Auditors, Junior Auditors and
Divisi SKAI bertanggungjawab langsung kepada Audit Staff. Head The SKAI Division reports
Presdir Bank. Sesuai dengan regulasi yang berlaku, directly to the President Director of the Bank.
untuk mendukung independensi, objektivitas, In accordance with applicable regulations, to
menjamin kelancaran audit serta pemenuhan support independence, objectivity, ensure smooth
tanggung jawab dan kewenangan SKAI, Ka. Divisi audits and fulfillment of SKAI's responsibilities
SKAI juga berkomunikasi langsung dengan Komite and authorities, the Head of SKAI Division also
Audit, yang untuk selanjutnya melanjutkan ke communicates directly with the Bank's Committee.
Dewan Komisaris. Pemberian laporan SKAI kepada The SKAI Division also communicates directly with
Presiden Direktur harus dengan tembusan kepada the Audit Committee, which then proceeds to the
Direktur Kepatuhan (Compliance Director). Board of Commissioners. The provision of the SKAI
report to the President Director must be copied to
the Compliance Director.
2. Pejabat Ka. Bagian Anti-Fraud, Ka. Bagian 2. Officer Head Anti-Fraud Section, Head Digital and
Digital and Technology Audit, dan Ka. Bagian Technology Audit Section, and Head Performance
Performance Audit, dalam mengelola aktivitas Audit Section, in managing the daily activities of the
harian auditor, bertanggungjawab langsung auditors, are directly responsible to the Head. SKAI
kepada Ka. Divisi SKAI. Dalam pelaksanaan fungsi Division. In the implementation of the supervisory
pengawasan, fungsi Pengendalian Internal, dan function, Internal Control function, and Anti-Fraud
fungsi Anti-Fraud, pejabat Ka. Bagian Anti-Fraud, function, the Head Anti-Fraud Section, Head
Ka. Bagian Digital and Technology Audit, dan Digital and Technology Audit Section, and Head
Ka. Bagian Performance Audit memiliki fungsi Performance Audit Section have an independent
independen dengan pelaporan langsung kepada function with direct reporting to the President
Presdir Bank, tembusan ke Direktur Kepatuhan Director of the Bank, copied to the Compliance
dan Ka. Divisi SKAI. Secara struktur, Auditor Senior Director and Head of Internal Audit Division.
bertanggungjawab kepada pejabat Ka. Bagian SKAI Division. Structurally, the Senior Auditor
Anti-Fraud, Ka. Bagian Digital and Technology is responsible to the Head Anti-Fraud Section,
Audit, dan Ka. Bagian Performance Audit dalam Head of Digital and Technology Audit Section, and
aktivitasnya untuk peningkatan kualitas kerja dan Head Performance Audit Section in their activities
kompetensi sesuai job description masing-masing, to improve the quality of work and competence
Auditor Junior bertanggungjawab kepada Auditor according to their respective job descriptions,
Senior dan Staf Audit bertanggung jawab kepada Junior Auditors are responsible to Senior Auditors
Auditor Junior. and Audit Staff are responsible to Junior Auditors.
3. Sesuai kebutuhan organisasi, pertimbangan 3. In accordance with organizational needs,
efektivitas dan efisiensi sesuai pelaksanaan considerations of effectiveness and efficiency in
fungsionalnya, maka Divisi SKAI Bank ditetapkan accordance with its functional implementation, the
memiliki lima golongan jabatan, yakni: golongan Bank's SKAI Division is determined to have five
Kepala Divisi (Ka. Divisi SKAI), golongan Kepala classes of positions, namely: Head of Division (Head
Bagian (Ka. Bagian Anti-Fraud, Ka. Bagian Digital of SKAI Division), Head of Section (Head of Anti-
and Technology Audit, dan Ka. Bagian Performance Fraud Section, Head Digital and Technology Audit
Audit), golongan Kepala Seksi (Auditor Senior), Section, and Head Performance Audit), Section
golongan Kepala Unit (Auditor Junior) dan golongan Head (Senior Auditor), Unit Head (Junior Auditor)
Staf (Staf Audit). Golongan jabatan tersebut and Staff (Audit Staff). The position groups are
disesuaikan dengan sistem jabatan yang berlaku adjusted to the position system that applies in the
dalam Bank. Bank.
Pelaksanaan Tugas dan Tanggung Jawab Implementation of Duties and Responsibilities
SKAI of the Internal Audit Unit (IAU)
1. Menyusun dan mengkaji Piagam Audit Internal 1. Prepare and review the Internal Audit Charter
secara periodik, minimal tiga tahun sekali, dan periodically, at least once every three years, and
mengajukan penyesuaian atau perubahan ke propose adjustments or changes to the Audit
Komite Audit jika diperlukan. Committee if necessary.
2. Menyusun rencana audit tahunan dan alokasi 2. Prepare an annual audit plan and budget allocation
anggaran untuk pelaksanaan fungsi audit intern for the implementation of the internal audit function
dan memastikan pelaksanaan audit intern sesuai and ensure the implementation of internal audit in
dengan rencana audit intern. accordance with the internal audit plan.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
3. Memastikan pelaksanaan fungsi audit intern dan 3. Ensure the implementation of the internal audit
cakupan kegiatan SKAI sesuai dengan ketentuan function and the scope of SKAI activities in
Otoritas Jasa Keuangan, Undang-Undang accordance with the provisions of the Financial
dan Standar Profesional Audit Internal yang Services Authority, the Law and the applicable
berlaku, termasuk audit sistem informasi, dan Internal Audit Professional Standards, including
pengembangan keuangan berkelanjutan. Dalam hal information system audits, and sustainable
ini termasuk menentukan arah, kebijakan, prosedur, financial development. This includes determining
manual pelaksanaan, ruang lingkup pelaksanaan the direction, policies, procedures, implementation
penugasan, jadwal, penerapan teknik audit, serta manuals, scope of the assignment, schedule,
penilaian efektivitas sistem audit. Cakupan kegiatan application of audit techniques, and assessment of
SKAI meliputi: the effectiveness of the audit system. The scope of
SKAI activities includes:
• Kinerja dan kualitas Bank secara keseluruhan, • Performance and quality of the Bank as a
termasuk kantor cabang dan cabang pembantu, whole, including branches and sub-branches,
serta kegiatan Bank yang diserahkan kepada as well as Bank activities outsourced to
pihak ekstern. external parties.
• Pemeriksaan, observasi dan evaluasi • Ongoing examination, observation and
efektivitas, efisiensi, kecukupan tata kelola, evaluation of the effectiveness, efficiency,
manajemen risiko, sistem pengendalian intern adequacy of governance, risk management,
secara berkesinambungan, kepatuhan, serta internal control systems, compliance, and
pengembangan keuangan berkelanjutan. sustainable financial development.
• Keandalan, efektivitas, dan integritas dari • Reliability, effectiveness, and integrity of
proses dan sistem manajemen informasi information management processes and systems
termasuk relevansi, akurasi, kelengkapan, including relevance, accuracy, completeness,
ketersediaan, dan kerahasiaan data. availability, and confidentiality of data.
4. Memilih dan mengalokasikan sumber daya internal 4. Select and allocate competent internal auditor
auditor yang kompeten sesuai dengan kebutuhan resources in accordance with the needs in the
dalam pelaksanaan tugas, termasuk untuk tujuan implementation of duties, including for the purpose
mutasi dan pengembangan karir, pengembangan of mutation and career development, professional
profesional kompetensi melalui pelatihan development of competence through continuous
berkelanjutan, sertifikasi maupun penugasan training, certification and assignment for general
untuk pemeriksaan umum dan untuk pemeriksaan examination and for special examination, so that the
khusus, sehingga perkembangan personil Divisi development of SKAI Division personnel is always in
SKAI senantiasa sesuai dengan kebutuhan dalam accordance with the needs in the Bank's organization
Organisasi Bank dan dinamika bisnis perbankan. and the dynamics of the banking business.
5. Menyampaikan laporan dan melakukan konsultasi 5. Submitting reports and consulting with the
dengan Presiden Direktur, berkoordinasi dan President Director, coordinating and discussing
berdiskusi dengan Direksi lainnya dan atau pejabat with other Directors and or other officials, and
lainnya, dan jika diminta oleh Direksi, dapat if requested by the Board of Directors, may
memberikan peringatan/warning atau teguran give warnings or reprimands to auditees when
pada auditee bila terjadi penyimpangan. Dalam hal irregularities occur. This includes:
ini termasuk:
• Melaporkan temuan yang signifikan untuk • Report significant findings for immediate
dilakukan perbaikan dalam waktu cepat dan correction and report the results of monitoring
melaporkan hasil pemantauan atas temuan of significant findings to the President and
yang signifikan kepada Presdir dan Direksi, Board of Directors, as well as the Board of
serta Dewan Komisaris, dengan tembusan Commissioners, with a copy to the Audit
kepada Komite Audit dan Direktur Kepatuhan, Committee and Compliance Director.
• Apabila terdapat ketidaksesuaian terhadap • If there is any non-compliance with the
Standar dan Kode Etik yang mempengaruhi Standards and Code of Ethics that affects the
ruang lingkup aktivitas audit internal, scope of internal audit activities, the Head of
Kepala Divisi SKAI harus mengungkapkan Internal Audit Division must disclose the non-
ketidaksesuaian tersebut dan dampaknya ke compliance and its impact to Management and
Manajemen dan Laporan Pelaksanaan Audit the Internal Audit Implementation Report to
Internal ke OJK, OJK,
• Hasil pemantauan dan hasil tindak lanjut • Monitoring results and results of follow-up
perbaikan temuan, repair of findings,
• Memberikan opini umum (overall opinion) • Provide overall opinion on governance,
secara menyeluruh mengenai tata kelola, risk management, and/or internal control
manajemen risiko, dan/atau proses processes based on the results of assignments
pengendalian internal berdasarkan hasil-hasil and other activities within a certain time frame.
penugasan dan aktivitas lainnya pada rentang
waktu tertentu.
6. Berkonsultasi dengan pihak eksternal/ahli hukum 6. Consultation with external parties/legal experts
dan atau pihak lain jika diperlukan. and or other parties as necessary.
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
7. Memastikan dalam hal terdapat penggunaan jasa 7. Ensure the use of external party services for
pihak ekstern untuk aktivitas audit intern: internal audit activities:
• Bersifat sementara dan memastikan • Be temporary and ensure the transfer of
terselenggara transfer pengetahuan antara knowledge between external parties to SKAI
pihak ekstern kepada anggota SKAI, members,
• Mempertimbangkan independensi dan • Consider the independence and special
keahlian khusus pihak ekstern, expertise of the external party,
• Penggunaan jasa pihak ekstern tidak • The use of external parties does not affect
memengaruhi independensi dan objektivitas the independence and objectivity of the SKAI
fungsi SKAI, function,
• Pihak ekstern mematuhi Piagam Audit Internal • The external party complies with the Bank's
Bank. Internal Audit Charter.
8. Membatasi penyampaian hasil penugasan dengan 8. Restrict the delivery of assignment results by
melakukan pembatasan penggunaan hasil restricting the use of assignment results.
penugasan.
Pada tahun 2023, SKAI telah melaksanakan seluruh In 2023, SKAI has carried out all inspection objects,
objek pemeriksaan yakni sebanyak 37 (tiga puluh tujuh) namely 37 (thirty seven) inspection objects, in
objek pemeriksaan, sesuai dengan Rencana Audit accordance with the 2023 Annual Audit Plan.
Tahunan 2023.
SKAI juga melaksanakan pemeriksaan di luar Rencana SKAI also conducted examinations outside the 2023
Audit Tahunan 2023 yakni pemeriksaan dalam rangka Annual Audit Plan, namely examinations in the context
pengajuan izin produk dan pemenuhan kewajiban of applying for product licenses and fulfilling the Bank's
Bank yakni Manajemen TI – Penyelenggaraan Aplikasi obligations, namely IT Management - Implementation
Pengecekan Nomor Induk Kependudukan, Manajemen of the Population Identification Number Checking
TI – Penyelenggaraan Pemrosesan Transaksi QRIS Application, IT Management - Implementation of QRIS
(Mobile Banking), Manajemen TI SWIFT dan Manajemen Transaction Processing (Mobile Banking), SWIFT IT
TI – Penambahan Fitur Multi Token Corporate (Internet Management and IT Management - Addition of Corporate
Banking Corporate). Multi Token Features (Corporate Internet Banking).
Pemeriksaan surprise audit terhadap khasanah juga Surprise audit checks on khasanah have also been
telah dilakukan sebanyak 512 (lima ratus dua belas) carried out 512 (five hundred and twelve) times at
kali pada Khasanah Kantor Pusat Operasional, Kantor Khasanah Operational Headquarters, Branch Offices,
Cabang, Kantor Cabang Pembantu dan Kantor Cabang Sub-Branch Offices and Cash Service Sub-Branch
Pembantu Layanan Kas di sepanjang tahun 2023. Offices throughout 2023.
Peningkatan Kompetensi SKAI IAU Competency Enhancement
Hingga akhir tahun 2023, SKAI telah merealisasikan Until the end of 2023, SKAI has realized professional
sertifikasi profesi kepada anggota SKAI, yakni : certification for SKAI members, namely:
Sertifikat Profesi Jumlah Auditor*)
No.
Profession Certificate Number of Auditor*)
1 CFE (Certified Fraud Examiner) 1 Auditor | Auditor
2 CISA (Certified Information System Auditor) 1 Auditor | Auditor
3 CACP (Certified in Audit Committee Practices) 1 Auditor | Auditor
4 CHFI (Computer Hacking Forensic Investigator) 2 Auditor | Auditor
5 CFRM (Certified Fraud Risk Manager) 1 Auditor | Auditor
6 CEH (Certified Ethical Hacking) 1 Auditor | Auditor
7 CSCU (Certified Secure Computer User) 3 Auditor | Auditor
8 ECIH (EC-Council Certified Incident Handler) 3 Auditor | Auditor
9 CND (Certified Network Defender) 2 Auditor | Auditor
10 CPIA (Certified Practitioner of Internal Audit) 1 Auditor | Auditor
11 WPPE (Wakil Perantara Pedagang Efek) 2 Auditor | Auditor
12 Sertifikasi ISO 27001 Lead Auditor 1 Auditor | Auditor
13 CLA (Certified Legal Auditor) 1 Auditor | Auditor
*)1(satu) auditor dapat memiliki lebih dari 1(satu) sertifikasi
1 (one) auditor can have more than 1 (one) certification
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pelaksanaan Pengendalian Intern Implementation of Internal Control
Bank telah memiliki pedoman Sistem Pengendalian The Bank has already had guidelines for the Bank
Intern Bank Mestika yang telah mengacu pada Surat Mestika Internal Control System which has referred
Edaran OJK No. 35/SEOJK.03/2017 tanggal 7 Juli 2017 to the OJK Circular Letter No. 35/SEOJK.03/2017
perihal Pedoman Standar Sistem Pengendalian Intern dated July 7, 2017 regarding Guidelines for Internal
bagi Bank Umum yang mencakup 5 (lima) komponen Control System Standards for Commercial Banks which
antara lain: includes 5 (five) components, including:
• Pengawasan oleh Manajemen dan Budaya • Supervision by Management and Culture of control,
pengendalian, • Risk Identification and Assessment,
• Identifikasi dan Penilaian Risiko, • Control and Segregation of Functions Activities,
• Kegiatan Pengendalian dan Pemisahan Fungsi, • Accounting, Information and Communication
• Sistem Akuntansi, Informasi dan Komunikasi, Systems,
• Kegiatan Pemantauan dan Tindakan Koreksi • Deviation Monitoring and Correction Activities
Penyimpangan
Kelima komponen tersebut sejalan dengan Internal The five components are in line with the Internal Control
Control – Integrated Framework yang dikembangkan – Integrated Framework developed by The Committee of
oleh The Committee of Sponsoring Organization of the Sponsoring Organization of the Treadway Commission
Treadway Commission (COSO). (COSO).
Penerapan Pegendalian intern Bank diarahkan menjadi The implementation of the Bank internal control is
mekanisme pengawasan secara berkesinambungan directed to be a continuous monitoring mechanism
(ongoing basis), guna: (ongoing basis), in order to:
a. Menjaga dan mengamankan harta kekayaan Bank, a. Maintain and secure the assets of the Bank,
b. Menjamin tersedianya laporan yang lebih akurat, b. Ensure the availability of more accurate reports,
c. Meningkatkan kepatuhan terhadap ketentuan yang c. Improve compliance with applicable regulations,
berlaku,
d. Mengurangi dampak keuangan/kerugian, d. Reduce financial impact/losses, irregularities
penyimpangan termasuk kecurangan/fraud, dan including fraud/fraud, and violations of prudential
pelanggaran aspek kehati-hatian, aspects,
e. Meningkatkan efektifitas organisasi dan e. Improve organizational effectiveness and improve
meningkatkan efisiensi biaya. cost efficiency.
Sistem Pengendalian Intern Bank menjadi tanggung The Bank Internal Control System is the responsibility of
jawab semua pihak yang terlibat dalam Organisasi Bank all parties involved in the Bank's Organization, including
antara lain Dewan Komisaris, Direksi, SKAI, dan segenap the Board of Commissioners, Directors, SKAI, and all
pejabat dan pegawai Bank maupun pihak ekstern Bank officials and employees as well as external parties
yang berkepentingan terhadap terlaksananya Sistem with an interest in the implementation of a reliable and
Pengendalian Intern Bank yang handal dan efektif. effective Bank Internal Control System.
Pelaksanaan Pengendalian Internal Bank mencakup: The implementation of the Bank Internal Control
includes:
1. Pengendalian Keuangan, dengan: 1. Financial Control, by:
a. Bank Mestika telah menyusun Rencana Bisnis a. Bank Mestika has prepared an overall Bank
Bank secara keseluruhan yang mencakup Business Plan which includes the direction
arah pengembangan bisnis dan strategi yang of business development and the strategy
ditetapkan telah memperhitungkan dampak determined that has taken into account the
terhadap permodalan Bank. impact on the Bank's capital.
b. Bank Mestika secara aktif mengikuti dan b. Bank Mestika actively follows and monitors
memantau perkembangan internal maupun internal developments and external factors
faktor eksternal yang dapat mempengaruhi that may affect the Bank's business strategy.
strategi bisnis Bank. c. Bank Mestika has implemented a financial
c. Bank Mestika telah melaksanakan proses control process through monitoring the
pengendalian keuangan melalui upaya realization compared to the financial budget
pemantauan realisasi dibandingkan dengan which is regularly conducted and is always
budget keuangan yang dilakukan secara discussed in the Board of Directors Meetings
berkala dan senantiasa dibahas dalam Rapat and Joint Meetings between the Board of
Direksi maupun Rapat Gabungan antara Commissioners and the Board of Directors.
Dewan Komisaris dan Direksi.
2. Pengendalian Operasional 2. Operational Control
a. Bank Mestika telah memiliki struktur organisasi a. Bank Mestika has already had an
yang cukup memadai dengan kondisi bisnis organizational structure that is quite adequate
Bank, yang juga dilengkapi dengan unit with the Bank's business conditions, which
pengawasan/pengendalian seperti Satuan is also equipped with supervisory/control
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Kerja Audit Intern (SKAI), Satuan Kerja units such as the Internal Audit Unit (SKAI),
Manajemen Risiko (SKMR), dan Satuan Kerja the Risk Management Unit (SKMR), and the
Kepatuhan (SKK). Compliance Work Unit (SKK).
b. Bank Mestika telah memiliki kebijakan dan b. Bank Mestika has had policies and procedures
prosedur yang didokumentasikan secara that are documented in writing.
tertulis.
c. Bank senantiasa melakukan penyesuaian c. The Bank continues to make adjustments
dan penyempurnaan terhadap kebijakan and improvements to existing policies and
dan prosedur yang ada dalam meningkatkan procedures in improving the Bank's Internal
Sistem Pengendalian Internal Bank. Control System.
d. Bank Mestika telah menerapkan proses dual d. Bank Mestika has implemented a dual control
control dan pemisahan tugas dalam setiap process and segregation of duties in every
aktifitas operasional dan fungsional serta operational and functional activity and has
konsisten menghindari pemberian wewenang consistently avoided the assignment of
dan tanggung jawab yang dapat menimbulkan authority and responsibility that could lead to
benturan kepentingan. a conflict of interest.
e. Bank melakukan pemantauan secara e. The Bank conducts regular monitoring
berkala terhadap aktivitas operasional dan of operational activities and always takes
senantiasa melakukan tindakan koreksi atas corrective action on found deviations/
penyimpangan/kelemahan yang ditemukan. weaknesses.
3. Kepatuhan terhadap Peraturan Perundang- 3. Compliance with Laws and Regulations
Undangan
a. Bank memiliki Komitmen yang kuat untuk a. The Bank has a strong commitment to comply
mematuhi peraturan dan perundang - with applicable laws and regulations.
undangan yang berlaku.
b. Bank memiliki Satuan Kerja Kepatuhan yang b. The Bank has a Compliance Work Unit that is
bersifat independen terhadap Satuan kerja independent of the Operational Work Unit in
Operasional dalam melaksanakan fungsi conducting the compliance function.
kepatuhan.
c. Direktur Kepatuhan Bank melalui Bagian c. The Compliance Director of the Bank through
Kepatuhan secara berkala memantau the Compliance Division monitors the
pelaksanaan tugas masing - masing Divisi implementation of the duties of each Division
maupun Bagian dalam hal pelaporan kepada and Section periodically in terms of reporting
Regulator Bank, to Bank Regulators
d. Satuan Kerja Kepatuhan senantiasa melakukan d. The Compliance Unit always reviews the
review terhadap pedoman dan kebijakan guidelines and policies before they are
sebelum diterbitkan, published,
e. Direktur Kepatuhan dan Satuan Kerja e. The Director of Compliance and the Compliance
Kepatuhan senantiasa melakukan sosialisasi Unit always disseminates the latest regulations
peraturan dan ketentuan terbaru kepada and provisions to the Board of Directors, Bank
Direksi, Pejabat Bank dan karyawan, Officers and employees,
f. Direktur Kepatuhan dan Satuan Kerja f. The Director of Compliance and the Compliance
Kepatuhan melakukan pemantauan terhadap Unit monitors the completion of the Bank's
penyelesaian komitmen Bank terhadap Bank commitments to Bank Indonesia and the
Indonesia maupun Otoritas Jasa Keuangan Financial Services Authority periodically and is
secara berkala dan dituangkan dalam Laporan stated in the Bank's Compliance Report,
Kepatuhan Bank,
g. Satuan Kerja Kepatuhan Bank membuat g. The Bank's Compliance Unit makes quarterly
Laporan secara triwulanan yang disampaikan reports which are submitted to the Board of
kepada Dewan Komisaris dan Direksi. Commissioners and Directors.
Satuan Kerja Audit Intern (SKAI) Bank bertugas untuk The Bank's Internal Audit Unit (IAU) is tasked with
melakukan review atas penerapan efektivitas Sistem conducting regular reviews of the implementation of
Pengendalian Intern Bank secara berkala. Hasil review the Bank's Internal Control System effectiveness. The
SKAI disampaikan secara berkala kepada Komite Audit, results of the IAU review are submitted periodically to
Direksi, dan dengan tembusan kepada Dewan Komisaris. the Audit Committee, the Board of Directors, and with
Hasil Evaluasi SKAI terhadap efektifitas penerapan a copy to the Board of Commissioners. The results
Sistem Pengendalian Intern Bank masih baik dimana of the IAU evaluation on the effectiveness of the
setiap identifikasi kelemahan yang ditemukan langsung implementation of the Bank's Internal Control System
ditindaklanjuti oleh Manajemen Bank. Dewan Komisaris are still good, where any identification of weaknesses
dan Direksi menilai penerapan Sistem Pengendalian found is immediately followed up by the Bank's
Internal telah memadai. Management. The Board of Commissioners and the
Board of Directors assess that the implementation of
the Internal Control System is adequate
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
AKUNTAN PUBLIK
Public Accountant
Akuntan publik adalah elemen penting dalam Public accountant is an important element in public
perusahaan publik yang bertugas untuk melakukan audit companies whose job is to audit financial statements.
laporan keuangan. Akuntan publik yang ditunjuk harus The appointed public accountant must have a license
memiliki izin dan terdaftar di Otoritas Jasa Keuangan and be registered with the Financial Services Authority
yang telah memiliki pemahaman dalam hal mengaudit who has an understanding of auditing companies that
perusahaan yang merupakan perbankan, emiten dan are banks, issuers and public companies. The audit
juga perusahaan publik. Hasil audit berpedoman pada results are guided by financial accounting standards in
standar akuntansi keuangan di Indonesia juga selaras Indonesia and are in line with the regulations governing
dengan regulasi yang mengatur terkait keterbukaan the disclosure of banking information and public
informasi perbankan dan perusahaan publik. companies.
Perusahaan publik wajib menunjuk akuntan publik untuk Public companies are required to appoint a public
mengaudit laporan keuangan yang hasilnya disajikan accountant to audit financial statements, the results of
kepada para pemangku kepentingan dan pemegang which are presented to stakeholders and shareholders.
saham. Laporan keuangan yang akan dipublikasikan Financial reports to be published as the responsibility
sebagai pertanggungjawaban Direksi terhadap of the Board of Directors to the management of the
kepengurusan Perseroan. Company.
Perseroan telah menunjuk Kantor Akuntan Publik dan The Company has appointed a Public Accounting Firm
Akuntan Publik yang akan mengaudit laporan keuangan and Public Accountant that will audit the Company's
Perseroan untuk tahun buku 2023. Penujukan ini telah financial statements for the 2023 financial year. This
mendapatkan persetujuan pemagang saham dalam submission has received the approval of the shareholders
Rapat Umum Pemegang Saham Tahunan. at the Annual General Meeting of Shareholders.
Akuntan publik yang ditunjuk disampaikan sebagai berikut: The appointed public accountant is submitted as follows:
Akuntan Publik
Budiadi Widjaja
Public Accountant
Nama Kantor Akuntan Publik
Leonard, Mulia dan Richard
Public Accounting Firm Names
Alamat
Jl. Marina No. 6 Semarang
Address
Independensi Akuntan Publik Independence of External Auditors
Akuntan publik yang ditunjuk merupakan pihak The appointed public accountant is an independent
independen yang telah mendapatkan rekomendasi party who has received a recommendation from the
dari Komite Audit internal serta dengan kesediaan Internal Audit Committee and is willing to sign a Secrecy
menandatangani Secrecy Agreement dan Agreement and the Company's experience with the PAC
pengalamaPerseroan dengan tim KAP yang team.
bersangkutan.
Dalam menjalankan tugasnya, akuntan publik wajib In conducting their duties, public accountants are
mengikuti standar audit yang ditetapkan oleh Ikatan required to follow the auditing standards set by the
Akuntan Publik Indonesia, yang mengharuskan Indonesian Institute of Certified Public Accountants,
mematuhi ketentuan etika serta merencanakan dan which requires complying with ethical requirements and
melaksanakan audit untuk memperoleh keyakinan planning and conducting audits to obtain reasonable
memadai tentang apakah laporan keuangan telah bebas assurance about whether the financial statements are
dari kesalahan penyajian material. free from material misstatement.
Opini Akuntan Publik Public Accountant Opinion
Opini Akuntan Publik atas laporan keuangan Bank The opinion of the Public Accountant on the financial
Mestika yang berakhir pada tahun buku 2023 telah statements of Bank Mestika ending in fiscal year 2023
disajikan secara wajar dan telah sesuai dengan standar has been presented fairly and is in accordance with
akuntansi keuangan di Indonesia. financial accounting standards in Indonesia.
Kisaran Biaya Cost Range
Besaran biaya jasa auditor untuk mengaudit laporan The amount of the auditor's service fees for auditing
keuangan yang berakhir pada tahun buku 2023 berkisar financial statements ending in fiscal year 2023 ranges
Rp 420.000.000,- from Rp 420,000,000.
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
SISTEM MANAJEMEN RISIKO
Risk Management System
Penerapan Sistem Manajemen Risiko Implementation Of Risk Management System
Bank Mestika menerapkan manajemen risiko dan sistem Bank Mestika implements an effective risk management
pengendalian internal secara efektif yang disesuaikan and internal control system tailored to the size and
dengan ukuran dan kompleksitas kegiatan usaha Bank. complexity of the Bank's business activities. The
Dewan Komisaris dan Direksi bertanggung jawab atas Board of Commissioners and Board of Directors are
penerapan manajemen risiko dan sistem pengendalian responsible for the implementation of risk management
internal. Dalam memastikan penerapan manajemen and internal control system. In ensuring the effective
risiko yang efektif, Bank Mestika berpedoman pada implementation of risk management, Bank Mestika is
ketentuan Regulator, serta mengacu pada International guided by the provisions of the Regulator, as well as
Best Practice. Bank Mestika telah memiliki Kebijakan referring to International Best Practice. Bank Mestika
dan Pedoman Manajemen Risiko sebagai dasar has established Risk Management Policy and Guidelines
penerapan manajemen risiko. as the basis for risk management implementation.
Dasar Penerapan Manajemen Risiko Basis for Risk Management Implementation
Bank Mestika didalam melakukan penerapan Bank Mestika in implementing effective risk management
manajemen risiko yang efektif senantiasa berpedoman is always guided by the prevailing laws and regulations
pada regulasi dan perundang-undangan yang berlaku in Indonesia and refers to international best practices.
di Indonesia serta mengacu pada international best Bank Mestika already has a Written Risk Management
practices. Bank Mestika telah memiliki Kebijakan Policy and Guidelines (KPTMR). The policy refers to:
dan Pedoman Tertulis Manajemen Risiko (KPTMR).
Kebijakan tersebut mengacu pada: 1. Financial Services Authority Regulation No. 18/
1. Peraturan Otoritas Jasa Keuangan No. 18/ POJK.03/2016 concerning the Implementation of
POJK.03/2016 tentang Penerapan Manajemen Risk Management for Commercial Banks dated
Risiko Bagi Bank Umum tanggal 16 Maret 2016. March 16, 2016.
2. Surat Edaran Otoritas Jasa Keuangan No. 34/ 2. Circular Letter of the Financial Services
SEOJK.03/2016 tentang Penerapan Manajemen Authority No. 34 / SEOJK.03 / 2016 concerning
Risiko Bagi Bank Umum tanggal 01 September the Implementation of Risk Management for
2016. Commercial Banks dated September 1, 2016.
3. Peraturan Otoritas Jasa Keuangan No. 04/ 3. Financial Services Authority Regulation No. 04/
POJK.03/2016 tentang Penilaian Tingkat POJK.03/2016 concerning Assessment of Health
Kesehatan Bank Umum tanggal 26 Januari 2016. Level of Commercial Banks dated January 26, 2016.
4. Surat Edaran Otoritas Jasa keuangan No. 14/ 4. Circular Letter of the Financial Services Authority
SEOJK.03/2017 perihal Penilaian Tingkat No. 14/ SEOJK.03/2017 regarding the Assessment
Kesehatan Bank Umum tanggal 17 Maret 2017. of the Health Level of Commercial Banks dated
March 17, 2017.
5. Beberapa standar internasional seperti Committtee 5. Several international standards such as the
of Sponsoring Organization of the Threadway Committee of Sponsoring Organization of the
Commission (COSO) dalam bidang Enterprise Risk Thread way Commission (COSO) in the field of
Management dan the International Organization for Enterprise Risk Management and the International
standardization (ISO 31000) sesuai dengan lingkup Organization for standardization (ISO 31000)
dan kebutuhan perusahaan. according to the scope and needs of the company.
Penerapan Regulasi dan Basel Application of Regulation and Basel
Penerapan Manajemen Risiko Bank Mestika berdasarkan The implementation of Bank Mestika Risk Management
pada regulasi yang berlaku, meliputi Peraturan Otoritas is based on applicable regulations, including the
Jasa keuangan, Surat Edaran Otoritas Jasa Keuangan, Financial Services Authority Regulation, Financial
Peraturan Bank Indonesia, Surat Edaran Bank Indonesia Services Authority Circular Letter, Bank Indonesia
dan Basel Committee on Banking Supervision. Regulation, Bank Indonesia Circular Letter and Basel
Committee on Banking Supervision.
Bank Mestika ditahun 2023 telah mempersiapkan Bank Mestika in 2023 has prepared itself for the
diri dalam penerapan Basel III dari segi permodalan. implementation of Basel III in terms of capital. The Bank
Bank telah melakukan pelaporan perhitungan has conducted a trial reporting of ATMR calculations
ATMR untuk Risiko Kredit sesuai dengan SEOJK for Credit Risk in accordance with SEOJK No.24/
No.24/SEOJK.03/2021 tentang Perhitungan Aset SEOJK.03/2021 concerning Calculation of Risk-
Tertimbang Menurut Risiko Untuk Risiko Kredit Dengan Weighted Assets for Credit Risk Using a Standard
Menggunakan Pendekatan Standar Bagi Bank Umum Approach for Commercial Banks and a trial of reporting
dan implementasi pelaporan perhitungan ATMR untuk ATMR calculations for Operational Risk in accordance
Risiko Operasional sesuai dengan SEOJK No.6/ with SEOJK No.6/SEOJK.03/2020 concerning
SEOJK.03/2020 tentang Perhitungan Aset Tertimbang Calculation of Risk-Weighted Assets for Operational
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Menurut Risiko Untuk Risiko Operasional Dengan Risk Using a Standard Approach for Commercial Banks.
Menggunakan Pendekatan Standar Bagi Bank Umum. At the beginning of 2024, Bank Mestika is ready to
Pada awal tahun 2024 nanti, Bank Mestika telah siap implement the calculation of RWA for Market Risk with a
mengimplementasikan perhitungan ATMR untuk Risiko simplified standardized approach as stipulated in SEOJK
Pasar dengan pendekatan standar yang disederhanakan No. 23/SEOJK.03/2022 concerning Calculation of Risk
standar yang disederhanakan yang diatur dalam SEOJK Weighted Assets for Market Risk for Commercial Banks.
No. 23/SEOJK.03/2022 tentang Perhitungan Aset
Tertimbang Menurut Risiko Untuk Risiko Pasar Bagi
Bank Umum.
Penerapan Manajemen Risiko Secara Application of Risk Management in
Umum General
Bank Mestika menerapkan manajemen risiko dan Bank Mestika implements an effective risk management
sistem pengendalian internal yang efektif yang telah and internal control system that has been adjusted
disesuaikan dengan tujuan, kebijakan, ukuran dan to the objectives, policies, size and complexity of the
kompleksitas usaha Bank. Bank's business. The application of risk management
Penerapan manajemen risiko mencakup: includes:
1. Pilar 1. Pengawasan aktif Dewan Komisaris dan 1. Pillar 1. Active supervision of the Board of
Direksi Commissioners and Board of Directors
2. Pilar 2. Kecukupan kebijakan dan prosedur 2. Pillar 2. Adequacy of risk management policies and
manajemen risiko serta penetapan limit risiko procedures as well as setting risk limits
3. Pilar 3. Kecukupan proses identifikasi, pengukuran, 3. Pillar 3. Adequacy of risk identification,
pemantauan, dan pengendalian risiko serta sistem measurement, monitoring, and control processes
informasi manajemen risiko as well as risk management information systems
4. Pilar 4. Sistem pengendalian intern yang menyeluruh 4. Pillar 4. Comprehensive internal control system
Pilar 1. Pengawasan aktif Dewan Komisaris Pillar 1. Active supervision of the Board of
dan Direksi Commissioners and Board of Directors
Pengawasan Dewan Komisaris Supervision of the Board of Commissioners
Pengawasan aktif Dewan Komisaris antara lain dengan: Active supervision of the Board of Commissioners
1. Menyetujui kebijakan manajemen risiko termasuk includes:
strategi dan kerangkan manajemen risiko yang 1. Approve risk management policies including risk
ditetapkan sesuai dengan tingkat risiko yang akan management strategies and frameworks that are
diambil; set according to the level of risk to be taken;
2. Mengevaluasi kebijakan dan strategi manajemen 2. Evaluate risk management policies and strategies
risiko minimal 1 (satu) tahun sekali atau jika terdapat at least once every 1 (one) year or if there are
perubahan yang mempengaruhi model bisnis Bank changes that affect the Bank's business model
secara signifikan; significantly;
3. Mengevaluasi pertanggungjawaban Direksi 3. Evaluating the responsibility of the Board of
dan memantau efektivitas pelaksanaan sistem Directors and monitoring the effectiveness of the
pengendalian intern; implementation of the internal control system;
4. Memastikan kebijakan dan proses manajemen 4. Ensure that risk management policies and
risiko dilaksanakan secara efektif dan terintegrasi processes are implemented effectively and
dalam proses manajemen risiko secara menyeluruh; integrated in the overall risk management process;
5. Mengesahkan struktur organisasi Bank. 5. Certify the Bank's organizational structure.
Dewan Komisaris membentuk Komite Pemantau Risiko The Board of Commissioners establishes a Risk
yang berfungsi memberikan rekomendasi dalam Monitoring Committee that functions to provide
rangka mendukung efektivitas pelaksanaan tugas dan recommendations in order to support the effectiveness
tanggung jawab Dewan Komisaris khususnya dibidang of the implementation of the duties and responsibilities
manajemen risiko. Pembentukan Komite Pemantau of the Board of Commissioners, especially in the field
Risiko Bank Mestika diatur dalam Surat Keputusan of risk management. The establishment of the Risk
Internal No. 039/SK-BMD/DIR/2023. Monitoring Committee of Bank Mestika is regulated in
Internal Decree No. 039/SK-BMD/DIR/2023.
Tugas dan wewenang Komite Pemantau Risiko: Duties and authorities of the Risk Monitoring Committee:
1. Melakukan evaluasi kesesuaian antara kebijakan 1. To evaluate the conformity between risk
manajemen risiko dan pelaksanaan kebijakan Bank. management policies and the implementation of
the Bank's policies.
2. Pemantauan dan evaluasi pelaksanaan tugas 2. Monitoring and evaluating the implementation of
Komite Manajemen Risiko dan Bagian Manajemen the duties of the Risk Management Committee and
Risiko. Risk Management Section.
3. Memberikan rekomendasi kepada Dewan Komisaris 3. Provide recommendations to the Board of
berdasarkan hasil evaluasi yang telah dilakukan. Commissioners based on the results of the
evaluation that has been carried out.
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4. Membantu Dewan Komisaris dalam proses 4. Assist the Board of Commissioners in the process
pemberian persetujuan kebijakan manajemen of approving risk management policies.
risiko. 5. Assist the Board of Commissioners in preparing
5. Membantu Dewan Komisaris menyusun laporan- required reports related to the implementation of
laporan yang dibutuhkan terkait dalam pelaksanaan the duties of the Risk Monitoring Committee.
tugas Komite Pemantau Risiko. 6. The Risk Monitoring Committee is authorized to
6. Komite Pemantau Risiko berwenang melakukan carry out activities in the implementation of the
kegiatan dalam pelaksanaan tugas dan tanggung committee's duties and responsibilities.
jawab komite. 7. Members of the Risk Monitoring Committee
7. Anggota Komite Pemantau Risiko wajib shall carry out their duties, responsibilities
melaksanakan tugas, tanggung jawab, dan and authorities with integrity, independence,
wewenang dengan berintegritas, independen, competence and maintain a good reputation.
memiliki kompetensi serta menjaga reputasi
Pengawasan Dewan Direksi Supervision of the Board of Directors
Pengawasan aktif Direksi dilaksanakan antara lain Active supervision of the Board of Directors is carried
dengan: out, among others, by:
1. Melaksanakan kebijakan dan strategi yang telah 1. Implement policies and strategies that have been
disetujui oleh Dewan Komisaris. approved by the BoardOfCommissioners.
2. Mengembangkan prosedur untuk mengidentifikasi, 2. Develop procedures to identify, measure, monitor
mengukur, memantau dan mengendalikan risiko and control the risks faced by the Bank.
yang dihadapi Bank.
3. Memelihara suatu struktur organisasi yang 3. Maintain an organizational structure that reflects
mencerminkan kewenangan, tanggung jawab dan clear reporting authority, responsibility and
hubungan pelaporan yang jelas. relationships.
4. Memastikan bahwa pendelegasian wewenang 4. Ensure that delegation of authority is effective
berjalan secara efektif yang didukung oleh supported by consistent implementation of
penerapan akuntabilitas yang konsisten. accountability.
5. Menetapkan kebijakan dan strategi serta prosedur 5. Establish internal control policies and strategies
pengendalian intern. and procedures.
6. Memantau kecukupan dan efektivitas dari sistem 6. Monitor the adequacy and effectiveness of the
pengendalian intern. internal control system.
Dewan Direksi didalam melakukan pengawasan dibantu The Board of Directors in conducting supervision is
oleh komite-komite yang dibentuk dibawah Direksi, assisted by committees formed under the Board of
diantaranya: Directors, including:
1. Komite Manajemen Risiko 1. Risk Management Committee
2. Komite Kebijakan Perkreditan 2. Credit Policy Committee
3. Komite Pengarah Teknologi Informasi 3. Information Technology Steering Committee
4. ALCO 4. ALCO (Asset Liability Committee)
Dewan Komisaris dan Direksi bertanggung jawab atas The Board of Commissioners and Board of Directors are
efektivitas penerapan manajemen risiko di Bank. Untuk responsible for the effectiveness of the implementation
itu Dewan Komisaris dan Direksi harus memahami risiko- of risk management in the Bank. For this reason, the
risiko yang dihadapi Bank dan memberikan arahan Board of Commissioners and Board of Directors must
yang jelas, melakukan pengawasan dan mitigasi secara understand the risks faced by the Bank and provide
aktif serta mengembangkan budaya manajemen risiko clear direction, actively supervise and mitigate and
di Bank. Selain itu Dewan Komisaris dan Direksi juga develop a risk management culture at the Bank. In
harus memastikan struktur organisasi yang memadai, addition, the Board of Commissioners and Board of
menetapkan tugas dan tanggung jawab yang jelas pada Directors must also ensure an adequate organizational
masing-masing unit, serta memastikan kecukupan structure, establish clear duties and responsibilities
kuantitas dan kualitas SDM untuk mendukung in each unit, and ensure the adequacy of the quantity
penerapan Manajemen Risiko secara efektif. and quality of human resources to support the effective
implementation of Risk Management.
Pengawasan aktif yang dilakukan oleh Dewan Komisaris Active supervision carried out by the Board of
dan Direksi dilakukan dengan : Commissioners and Board of Directors is carried out by:
I. Komisaris dan Direksi Bank memastikan I. Commissioners and Directors of the Bank ensure
pemahaman terhadap manajemen risiko theunderstanding of risk management and its
beserta perkembangannya melalui pemenuhan development through the fulfillment of certification
ketentuan sertifikasi dan refreshment, mengikuti and refreshment requirements, following
perkembangan peraturan dan ketentuan perbankan, the development of banking regulations and
serta mengetahui dan memahami perkembangan regulations, and knowing and understanding the
karakteristik dan kompleksitas kegiatan Bank. development of the characteristics and complexity
of the Bank's activities.
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II. Komisaris dan Direksi Bank memastikan para II. Commissioners and Directors of the Bank ensure
pejabat eksekutif dan karyawan Bank memahami that the Bank's executive officers and employees
dan mengimplementasikan manajemen risiko understand and implement risk management along
beserta wewenang / tanggung-jawab / budaya with the authority / responsibility / risk culture
risiko melalui berbagai media yang tersedia, seperti through various available media, such as bank
laporan Bank, masukan dari Komite-komite yang reports, input from committees within the Bank
ada dalam Bank dan rapat-rapat yang diadakan. and meetings held.
Pilar 2. Kecukupan kebijakan dan prosedur Pillar 2. Adequacy of risk management
manajemen risiko serta penetapan limit policies and procedures as well as setting
risiko risk limits
Kebijakan manajemen risiko merupakan pedoman Risk management policy is a written guideline that is in
tertulis yang sejalan dengan visi, misi, dan rencana line with the Bank's vision, mission, and strategic plan
stratejik Bank yang disusun dengan memperhatikan which is prepared by taking into account the level of risk
tingkat risiko yang bersedia diambil dengan melakukan that is willing to be taken by setting limits.
penetapan limit.
Kebijakan dan Prosedur Manajemen Risiko Risk Management Policies and Procedures
Bank Mestika memiliki kebijakan manajemen risiko Bank Mestika has a risk management policy that is
yang dijadikan sebagai pedoman dalam melaksanakan used as a guide in implementing risk management by
manajemen risiko dengan menerapkan prinsip kehati- applying the principle of prudence.
hatian.
Untuk aktivitas bisnis yang lebih spesifik Bank telah For more specific business activities, the Bank already
memiliki kebijakan dan prosedur yang lebih khusus, has more specific policies and procedures, such as:
seperti:
1. Kebijakan perkeditan 1. Credit policy
2. Kebijakan pengelolaan likuiditas 2. Liquidity management policy
3. Market code of conduct 3. Market code of conduct
4. Kebijakan manajemen teknologi informasi 4. Information technology management policy
5. Kebijakan dan prosedur operasional 5. Operational policies and procedures
6. Kebijakan penyelenggaraan produk baru 6. New product implementation policy
7. Kebijakan anti fraud 7. Anti fraud policy
Dan kebijakan-kebijakan lain yang mendukung bisnis And other policies that support the Bank's business and
dan aktivitas operasional Bank. operational activities.
Prosedur manajemen risiko merupakan aturan Risk management procedures are the implementing
pelaksanaan dari kebijakan manajemen risiko yang rules of risk management policies used by each risk
digunakan oleh setiap unit pengelola risiko didalam management unit in carrying out their activities.
melakukan aktivitas-aktivitasnya.
Limit Limit
Terkait dengan limit-limit risiko, Bank telah memiliki Regarding risk limits, the Bank already has Risk
pedoman Risk Appetite yang mengatur perihal Risk Appetite guidelines that regulate the Risk Appetite
Appetite Threshold dan Risk Tolerance, dimana hal Threshold and Risk Tolerance, which is a reference for
tersebut menjadi acuan manajemen didalam menetapkan management in setting risk limits in detail. The relevant
limit risiko secara detail. Satuan kerja terkait melakukan task force evaluates at least once in 1 (one) year and
evaluasi minimal 1 (satu) tahun sekali dan mengajukan submits a proposed limit to the Risk Management Task
usulan limit kepada Satuan Kerja Manajemen Risiko Force for bank wide potential risk analysis to be then
untuk dilakukan analisa potensi risiko secara bankwide recommended to the Risk Management Committee for
untuk kemudian direkomendasikan kepada Komite determination by the Board of Directors.
Manajemen Risiko untuk ditetapkan oleh Dewan Direksi.
Penetapan limit risiko Bank Mestika mencakup limit per The determination of Bank Mestika's risk limit includes
risiko, limit aktivitas fungsional maupun limit secara a limit per risk, a limit on functional activities and an
keseluruhan. overall limit.
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Pilar 3. Kecukupan proses identifikasi, Pillar 3. Adequacy of risk identification,
pengukuran, pemantauan dan measurement, monitoring and control
pengendalian risiko serta sistem informasi processes as well as risk management
manajamen risiko information systems Bank Mestika's Risk
Management
Proses Manajemen Risiko Bank Mestika meliputi Process includes the stages of identifying, measuring,
tahapan identifikasi, pengukuran, pemantauan dan monitoring and controlling 8 (eight) types of risks
pengendalian terhadap 8 (delapan) jenis risiko (risiko (credit, market, liquidity, operational, legal, reputational,
kredit, pasar, likuiditas, operasional, hukum, reputasi, strategic, and compliance risks) which are carried out on
stratejik, dan kepatuhan) yang dilakukan secara an ongoing basis to all material risk factors supported
berkesinambungan terhadap seluruh faktor risiko yang by the Risk Management Information System,
bersifat material dengan didukung oleh Sistem Informasi
Manajemen Risiko.
a. Identifikasi a. Identification
Bank Mestika didalam melakukan pengidentifikasian Bank Mestika in identifying risks by analyzing all
risiko dengan menganalisis seluruh sumber risiko sources of risk that are least carried out on the
yang paling sedikit dilakukan terhadap risiko dari risks of products and activities to ensure that the
produk dan aktivitas untuk memastikan bahwa risk management process has been carried out /
proses manajemen risiko telah dijalankan/ dilalui passed from these products and activities.
dari produk dan aktivitas tersebut.
Proses identifikasi risiko bersifat proaktif, mencakup The risk identification process is proactive, covering
seluruh aktivitas bisnis Bank dan dilakukan dalam all of the Bank's business activities and is carried
rangka menganalisis sumber dan kemungkinan out in order to analyze the sources and possibilities
timbulnya risiko serta dampaknya. of risk emergence and its impact.
Satuan Kerja Bank (Risk Taking Unit) bertanggung- The Risk Taking Unit is responsible for identifying
jawab melakukan identifikasi dan analisis terhadap and analyzing several factors that can increase
beberapa faktor yang dapat meningkatkan eksposur the Bank's risk exposure which has a quantitative
risiko Bank yang berpengaruh secara kuantitatif effect on the Bank's profit and capital.
kepada profit dan permodalan Bank.
b. Pengukuran b. Measurement
Pengukuran risiko digunakan sebagai acuan Measurement Risk measurement is used as a
dalam melakukan pengendalian, dilakukan secara reference in carrying out control, carried out
berkala baik untuk produk dan portofolio maupun periodically both for products and portfolios and
seluruh aktivitas bisnis. Metode pengukuran risiko all business activities. Risk measurement methods
dilakukan secara kuantitatif dan/ atau kualitatif are carried out quantitatively and / or qualitatively
pada masing-masing risiko dan disesuaikan dengan at each risk and are adjusted to the characteristics
karakteristik dan kompleksitas kegiatan usaha. and complexity of business activities. Risk
Pengukuran risiko melalui metode stress testing measurement through the stress testing method
juga dilakukan secara berkala untuk mengetahui is also carried out periodically to determine the
potensi kerugian/ capital charge yang ditimbulkan potential loss / capital charge caused by disaster
pada kondisi disaster tentunya dengan skenario conditions, of course, with certain scenarios that
tertentu yang telah ditetapkan. have been determined.
c. Pemantauan c. Monitoring
Pemantauan risiko yang dilakukan mencakup Risk monitoring includes monitoring the amount
pemantauan terhadap besaran eksposur, toleransi of exposure, risk tolerance, compliance with
risiko, kepatuhan limit internal, dan hasil stress internal limits, and stress testing results as well
testing maupun konsistensi pelaksanaan dengan as consistency of implementation with established
kebijakan dan prosedur yang ditetapkan. policies and procedures. The monitoring results
Hasil pemantauan disajikan dalam laporan berkala are presented in periodic reports and submitted
dan disampaikan kepada Manajemen dalam rangka to Management in order to mitigate risks and
mitigasi risiko dan tindakan yang diperlukan. necessary actions.
d. Pengendalian Risiko d. Risk Control
Proses pengendalian risiko dilakukan dengan The risk control process is carried out by taking into
memperhatikan sistem pengendalian intern Bank account the Bank's internal control system which is
yang disusun sesuai dengan ketentuan yang prepared in accordance with applicable regulations
berlaku yang bertujuan untuk mengelola risiko yang aimed at managing risks that may affect the Bank's
dapat mempengaruhi bisnis Bank. business.
Kerangka proses pengendalian risiko berdasarkan The risk control process framework is based on an
evaluasi atas eksposur risiko yang terdapat pada evaluation of the risk exposure contained in the
seluruh portofolio produk atau aktivitas Bank. Bank's entire product portfolio or activities.
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Penetapan pengendalian risiko harus The establishment of risk control should take into
mempertimbangkan analisis potensi kerugian account the analysis of potential financial losses
finansial dan kemungkinan kejadian risiko serta and possible risk events as well as consideration of
pertimbangan asas manfaat dan biaya. the principle of benefits and costs.
Strategi Bank Mestika dalam melakukan Bank Mestika's strategy in controlling risks
pengendalian risiko, diantaranya: includes:
1. Risk Acceptance 1. Risk Acceptance
Accept/ penerimaan risiko dapat bearti Risk acceptance can mean that the level of risk
bahwa tingkat ekposur risiko yang dihadapi exposure faced is quite low and mitigation is
cukup rendah dan tidak dibutuhkan mitigasi. not needed. Risk acceptance can be done if the
Penerimaan risiko dapat dilakukan apabila risk exposure is lower than the risk tolerance.
eksposur risiko lebih rendah dari toleransi Risk acceptance does not mean not mitigation,
risiko. Penerimaan risiko tidak berarti tidak but action will only be taken if the risk occurs
melakukan mitigasi, tetapi tindakan hanya because this type of risk will cost more money
akan dilakukan apabila risiko tersebut terjadi and resources in preventive measures than the
karena tipe risiko tersebut akan lebih banyak effects of losses that can occur.
menghabiskan biaya dan sumber daya dalam
tindakan pencegahannya ketimbang dengan
efek kerugian yang dapat terjadi.
2. Risk Avoidance 2. Risk Avoidance
Mencegah Bank mengalami kerugian yang Preventing the Bank from experiencing
tidak dapat diterima dengan tidak melakukan unacceptable losses by not conducting
aktivitas bisnis dengan pertimbangan eksposur business activities considering that the risk
risiko lebih besar dari pada keuntungan yang exposure is greater than the profit to be
akan didapatkan. obtained.
3. Risk Share/Transfer 3. Risk Share/Transfer
Merupakan strategi Bank untuk mengalihkan It is the Bank's strategy to transfer risk to
risiko kepada pihak lain untuk jenis risiko other parties for the type of risk inherent in the
yang melekat pada aktivitas Bank dengan Bank's activities by utilizing insurance services
pemanfaatan jasa asuransi atau jasa or outsourcing services.
outsourcing.
4. Risk Mitigation 4. Risk Mitigation
Mengoptimalkan pengendalian risiko guna Optimizing risk control to reduce risks that
mengurangi risiko yang mungkin akan timbul may arise by improving control functions and
dengan meningkatkan fungsi control dan improving work systems and procedures
menyempurnakan sistem dan prosedur kerja.
e. Sistem Informasi Manajemen Risiko e. Risk Management Information System
Sistem informasi manajemen risiko Bank Mestika Bank Mestika's risk management information system
mendukung pelaksanaan proses identifikasi, supports the implementation of the risk identification,
pengukuran, pemantauan dan pengendalian risiko. measurement, monitoring and control process.
Efektivitas pelaksanaan sistem informasi The effectiveness of the implementation of the risk
manajemen risiko Bank Mestika meliputi: management information system of Bank Mestika
includes:
1. Ketersediaan informasi yang akurat, informatif, 1. The Availability of information that is accurate,
tepat waktu, serta dapat digunakan oleh informative, timely, and can be used by the
Dewan Komisaris dan Direksi terkait dalam Board of Commissioners and the Board of
penerapan manajemen risiko untuk menilai, Directors concerned in the implementation
memantau dan memitigasi risiko yang mungkin of risk management to assess, monitor and
akan dihadapi Bank; mitigate risks that may be faced by the Bank;
2. Ketersediaan informasi antara realisasi 2. The Availability of information between
dibandingkan dengan target yang telah realizations compared to the targets set by the
ditetapkan oleh manajemen Bank Mestika management of Bank Mestika in accordance
sesuai dengan kebijakan dan strategi yang with the established policies and strategies;
telah ditetapkan;
3. Menghasilkan laporan-laporan yang memuat 3. Produce reports containing risk exposure,
eksposur risiko, pemantauan terhadap risiko monitoring of risks that exceed the limit and
yang melampaui limit dan pencapaian kinerja achieving the Bank's business performance.
bisnis Bank.
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Laporan Sistem Informasi Manajemen Risiko Risk Management Information System Report
Beberapa tools telah dikembangkan oleh Bagian Several tools have been developed by the Risk
Manajemen Risiko untuk mendukung pelaksanaan Management Department to support the implementation
proses manajemen risiko secara baik, akurat dan tepat of the risk management process properly, accurately
waktu guna mendukung pelaporan-pelaporan kepada and on time to support reports to regulators and Bank
regulator maupun manajemen Bank, diantaranya: management, including:
1. Tools Early Warning Indicator 1. Tools Early Warning Indicator
Bagian manajemen risiko secara harian melakukan The risk management department daily measures
pengukuran dan pemantauan terhadap indikator and monitors key indicators that have risk exposure.
utama yang memiliki eksposur risiko.
2. Tools Pengukuran Inheren Risk 2. Inherent Risk Measurement Tools
Pengukuran risiko inheren dilakukan secara Measurement of inherent risks is carried out
berkala dengan melakukan pengukuran dan periodically by measuring and monitoring the
pemantauan terhadap rasio-rasio kinerja Bank Bank's performance ratios on a consolidated basis
secara konsolidasi maupun tiap-tiap cabang Bank as well as each branch of Bank Mestika, and if
Mestika, dan jika terdapat pelampauan limit akan there is a limit oversight, it will be reported to the
dilaporkan kepada Dewan Komisaris dan Direksi Board of Commissioners and Board of Directors for
guna dilakukan pembahasan terkait pengendalian discussions related to the required risk control.
risiko yang dibutuhkan.
3. Tools Risk Self Assessment 3. Tools Risk Self Assessment
Digunakan oleh seluruh unit kerja dan cabang Bank Used by all work units and branches of Bank
Mestika untuk melakukan identifikasi, pengukuran, Mestika to identify, measure, monitor and control
pemantauan dan pengendalian terhadap risiko- the risks that are considered likely to occur. This
risiko yang dianggap mungkin akan terjadi. Tools ini tool is used to embed risk culture and increase
sebagai sara untuk menanamkan risk culture (budaya risk awareness to all members of the Bank Mestika
mengelola risiko) dan meningkatkan risk awareness organization to always manage risk properly and
kepada seluruh anggota organisasi Bank Mestika prioritize the principle of prudence.
untuk selalu melakukan pengelolaan risiko secara
baik dan mengedepankan prinsip kehati-hatian.
Dari sistem informasi manajemen risiko yang telah From the risk management information system that has
dilakukan terdapat beberapa laporan yang dihasilkan been carried out, there are several reports produced
dan dilaporkan oleh bagian manajemen risiko kepada and reported by the risk management department to
Regulator dan manajemen Bank, diantaranya: the Regulator and Bank management, including:
1. Laporan Profil Risiko 1. Profile Risk Report Bank
Bank Mestika menyampaikan Laporan Profil Risiko Mestika submits a Risk Profile Report to the
kepada Otoritas Jasa Keuangan secara triwulanan Financial Services Authority on a quarterly basis for
untuk posisi bulan Maret, Juni, September dan March, June, September and December positions,
Desember, yang disajikan secara komparatif which are presented on a comparative basis with
dengan posisi triwulan sebelumnya. the previous quarter's positions.
Penyusunan Laporan Profil Risiko merupakan salah The preparation of the Risk Profile Report is one
satu hasil sistem informasi Manajemen Risiko, of the results of the Risk Management information
penilaian dilakukan pada seluruh aktivitas bisnis system, an assessment is carried out on all business
Bank baik berupa aktivitas bisnis utama maupun activities of the Bank in the form of main business
aktivitas penunjang yang mencakup 8 (delapan) activities and supporting activities that include
risiko yaitu Risiko Kredit, Pasar, Likuiditas, 8 (eight) risks, namely Credit, Market, Liquidity,
Operasional, Hukum, Reputasi, Stratejik dan Operational, Legal, Reputational, Strategic and
Kepatuhan. Compliance Risks.
Laporan Profil Risiko didistribusikan kepada Dewan The Risk Profile Report is distributed to the Board
Komisaris, Presiden Direktur, Direktur Kepatuhan, of Commissioners, President Director, Compliance
Ketua Komite Manajemen Risiko dan Otoritas Jasa Director, Chairman of the Risk Management
Keuangan. Committee and the Financial Services Authority.
2. Laporan Tingkat Kesehatan Bank 2. The Bank Soundness Level
Laporan Tingkat Kesehatan Bank disusun tiap Report is submitted to the Financial Services
semesteran yaitu posisi data bulan Juni dan Authority every semester, they are the position data
Desember, dan distribusikan kepada Dewan for June and December, and distributed to the Board
Komisaris, Presiden Direktur, Direktur Kepatuhan of Commissioners, President Director, Director of
dan Ketua Komite Manajemen Risiko dan Otoritas Compliance and Chairman of the Risk Management
Jasa Keuangan. Committee and Financial Authorities Services.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Penilaian tingkat kesehatan Bank menggunakan The assessment of the Bank soundness level uses a risk
pendekatan risiko (risk-based Bank Rating/ approach (risk-based Bank Rating/RBBR) with a scope
RBBR) dengan cakupan penilaian meliputi faktor- of assessment covering risk profile factors (risk profile),
faktor profil risiko (risk profile),Good Corporate Good Corporate Governance (GCG), profitability
Governance (GCG), rentabilitas (earnings) dan (earnings) and capital (capital) to produce a composite
permodalan (capital) untuk menghasilkan peringkat rating Bank Soundness Level.
komposit tingkat kesehatan Bank.
Pilar 4. Sistem pengendalian internal yang Pillar 4. Comprehensive internal control
menyeluruh system
Sistem pengendalian intern Bank Mestika dikembangkan Bank Mestika's internal control system was developed
dan diimplementasikan dengan menggunakan model and implemented using a three lines of defense model
three lines of defense yang terdiri dari: consisting of:
a. First line of defense yang dilakukan oleh satuan a. First line of defense carried out by the operational
kerja operasional (risk taking unit) sebagai risk work unit (risk taking unit) as a risk owner who
owner yang melakukan pengelolaan risiko terhadap manages risks to risks inherent in the business and
risiko yang melekat di bisnis dan fungsinya. its functions.
b. Second line of defense atau risk control unit b. Second line of defense or risk control unit is
dilakukan oleh Bagian Manajemen Risiko dan carried out by the Risk Management Section
Bagian Kepatuhan yang bertugas mendorong and Compliance Section which is in charge
penerapan manajemen risiko pada seluruh satuan of encouraging the implementation of risk
kerja secara ex-ante. management in all work units on an ex-ante basis
c. Third line of defense yaitu Satuan Kerja Audit Intern c. Third line of defense, namely the Internal Audit Work
yang melakukan penilaian secara independen Unit which conducts an independent assessment of
terhadap kesesuaian proses penerapan manajemen the suitability of the process of implementing risk
risiko dan sistem pengendalian intern dengan management and internal control systems with
kebijakan dan prosedur yang ditetapkan secara policies and procedures established internally and
internal serta kesesuaian dengan ketentuan in accordance with regulatory provisions.
regulator.
Sistem pengendalian intern di Bank yang handal dan A reliable and effective internal control system at the
efektif menjadi tanggung jawab semua pihak yang Bank is the responsibility of all parties involved in the
terlibat dalam organisasi Bank. Pihak yang terlibat Bank's organization. Parties involved in the organization
dalam organisasi Bank ditetapkan sebagai berikut: of the Bank are designated as follows:
a. Dewan Komisaris Bank mempunyai tugas dan a. The Bank's Board of Commissioners has the duty
tanggung jawab melakukan pengawasan terhadap and responsibility to supervise the implementation
pelaksanaan pengendalian intern secara umum, of internal control in general, including the policy
termasuk kebijakan Direksi yang menetapkan of the Board of Directors which establishes such
pengendalian intern tersebut. internal control.
b. Direksi Bank mempunyai tanggung jawab b. The Board of Directors of the Bank has the
menciptakan dan memelihara Sistem pengendalian responsibility of creating and maintaining an
intern yang efektif serta memastikan bahwa sistem effective internal control system and ensuring that
tersebut berjalan secara aman dan sehat sesuai the system runs safely and healthily in accordance
dengan tujuan pengendalian intern yang ditetapkan with the objectives of internal control set by the
Bank. Bank.
c. Satuan Kerja Audit Intern harus mampu c. The Internal Audit Task Force must be able to
mengevaluasi dan berperan aktif dalam evaluate and play an active role in improving the
meningkatkan efektivitas sistem pengendalian effectiveness of the internal control system on an
intern secara berkesinambungan berkaitan dengan ongoing basis related to the implementation of the
pelaksanaan operasional Bank yang berpotensi Bank's operations that have the potential to cause
menimbulkan kerugian dalam pencapaian sasaran losses in achieving the targets set by the Bank's
yang telah ditetapkan oleh manajemen Bank. management.
d. Setiap pejabat dan pegawai Bank wajib memahami d. Every officer and employee of the Bank must
dan melaksanakan sistem pengendalian intern understand and implement the internal control
yang telah ditetapkan oleh manajemen Bank. system established by the Bank's management.
e. Pihak-pihak ekstern Bank antara lain Otoritas e. External parties of the Bank include the Bank
Pengawas Bank, Auditor Ekstern, dan nasabah Supervisory Authority, External Auditors, and
Bank Mestika yang berkepentingan terhadap Bank Mestika customers who are interested in the
terlaksananya sistem pengendalian intern Bank implementation of a reliable and effective Bank
yang handal dan efektif. internal control system
Pengendalian intern Bank Mestika ditetapkan dari lima The internal control of Bank Mestika is determined from
elemen utama yang satu sama lain saling berkaitan, five main elements that are interrelated with each other,
yaitu: namely:
1. Pengawasan oleh manajemen dan kultur 1. Supervision by management and control culture
pengendalian
2. Identifikasi dan penilaian risiko 2. Risk identification and assessment
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
3. Kegiatan pengendalian dan pemisahan fungsi 3. Control activities and separation of function
4. Sistem akuntansi, informasi dan komunikasi 4. Accounting, information and communication systems
5. Kegiatan pemantauan dan tindakan koreksi 5. Monitoring activities and deviation correction
penyimpangan actions
Penjelasan mengenai hasil review yang Explanation of the results of the review
dilakukan sistem manajemen risiko pada conducted by the risk management
tahun buku system for the financial year.
Berdasarkan hasil penilaian sendiri (self-assessment), Effectiveness of a comprehensive internal control system
pada tahun 2023 peringkat profil risiko Bank Mestika Based on the results of the self-assessment, in 2022 Bank
adalah “Low to Moderate”. Mestika's risk profile rating will be "Low to Moderate".
Peringkat profil risiko tersebut merupakan hasil dari The risk profile rating is the result of an inherent risk
peringkat risiko inheren “Low to Moderate” dan peringkat rating of "Low to Moderate" and a risk management
kualitas penerapan manajemen risiko “Satisfactory”. implementation quality rating of "Satisfactory".
Jenis Risiko
T I 2022 T II 2022 T III 2022 T IV 2022
Types of Risk
Risiko Kredit
Low to Moderate Low to Moderate Low to Moderate Low to Moderate
Credit Risk
Risiko Pasar
Low to Moderate Low to Moderate Low to Moderate Low to Moderate
Market Risk
Risiko Likuiditas
Low to Moderate Low to Moderate Low to Moderate Low to Moderate
Liquidity Risk
Risiko Operasional
Low to Moderate Low to Moderate Low to Moderate Low to Moderate
Operational Risk
Risiko Hukum
Low Low Low Low
Law Risk
Risiko Reputasi
Low Low Low Low
Reputation Risk
Risiko Stratejik
Low to Moderate Low to Moderate Low to Moderate Low to Moderate
Strategic Risk
Risiko Kepatuhan
Low Low Low Low to Moderate
Compliance Risk
Peringkat Komposit
Low to Moderate Low to Moderate Low to Moderate Low to Moderate
Composite Rating
Peringkat profil risiko Bank Mestika ”Low to Moderate” ini dapat tercapai karena Bank telah menerapkan proses manajemen risiko secara
cukup efektif dan efisien pada seluruh aktivitas Bank.
Bank Mestika's risk profile rating of "Low to Moderate" can be achieved because the Bank has implemented a fairly effective and efficient
risk management process in all Bank activities.
Penilaian Tingkat Kesehatan Bank Bank Health Level Assessment
Penilaian tingkat kesehatan Bank Mestika secara The assessment of Bank Mestika's health level by self-
self assessment pada tahun 2023 dilakukan dengan assessment in 2023 is carried out with the scope of
cakupan penilaian, sebagai berikut: assessment, as follows:
Jenis Risiko
T I 2022 T II 2022
Types of Risk
Profil Risiko
2 (Low to Moderate) 2 (Low to Moderate)
Risk Profile
Good Corporate Governance (GCG) 2 (Baik | Good) 2 (Baik | Good)
Rentabilitas
2 (Memadai | Adequate) 2 (Memadai | Adequate)
Rentability
Permodalan
1 (Sangat Memadai | Very adequate) 1 (Sangat Memadai | Very adequate)
Operational Risk
Peringkat Tingkat Kesehatan Bank
2 (Sehat | Healthy) 2 (Sehat | Healthy)
Bank Health Level Rating
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Dari hasil penilaian yang dilakukan oleh Bank Mestika, From the results of the assessment conducted by
untuk periode tahun 2022 kesehatan Bank berada Bank Mestika, for the period 2022 the Bank's health is
pada peringkat komposit 2 (Sehat) dengan peringkat at a composite rating of 2 (Healthy) with a risk profile
profil risiko 2 (Low to Moderate), GCG berada pada rating of 2 (Low to Moderate), GCG is ranked 2 (Good),
peringkat 2 (Baik), rentabilitas pada peringkat 2 (Baik) rentability is at rank 2 (Good) and capital is at rank 1
dan permodalan pada peringkat 1 (Sangat Memadai). (Very Adequate).
Kebijakan Manajemen Risiko Risk Management Policy
Pengelolaan risiko Bank diatur dalam suatu kebijakan The management of risks in the Bank is governed by
manajemen risiko Bank yang disusun dengan mengacu a Risk Management Policy that is developed with
pada Peraturan Bank Indonesia (PBI), Peraturan reference to the regulations of Bank Indonesia (BI), the
Otoritas Jasa Keuangan (POJK), Ketentuan Basel dan Financial Services Authority (OJK), Basel Regulations,
International Best Practices. Kebijakan ini ditinjau and International Best Practices. This policy is regularly
secara rutin untuk mengantisipasi perubahan kondisi reviewed to anticipate changes in business conditions,
bisnis, regulasi dan kondisi internal Bank. Bank memiliki regulations, and the Bank's internal conditions. The
Kebijakan dan Pedoman Manajemen Risiko yang Bank has Risk Management Policies and Guidelines that
menjelaskan dasar-dasar kebijakan manajemen risiko explain the fundamentals of risk management policy and
dan merupakan pedoman utama dan peraturan tertinggi serve as the primary guidelines and highest regulations
didalam bidang manajemen risiko di Bank Mestika. in the field of risk management at Bank Mestika.
Fokus Manajemen Risiko 2023 Risk Management Focus 2023
Sebagai wujud komitmen Bank Mestika dalam As a manifestation of Bank Mestika's commitment in
menjalankan praktik tata kelola yang baik, Bank carrying out good governance
menerapkan pengelolaan risiko yang dilakukan secara practices, the Bank implements proactive risk
proaktif untuk mencapai pertumbuhan keuangan management to achieve healthy and sustainable
maupun operasional yang sehat dan berkelanjutan serta financial and operational growth and maintain risk in
memelihara risiko sesuai dengan risk appetite yang accordance with the established risk appetite.
telah ditetapkan.
Bank Mestika senantiasa mengedepankan prinsip Bank Mestika always prioritizes the principle of
kehati-hatian dan menyesuaikan kebijakan manajemen prudence and adjusts risk management policies in line
risiko sejalan dengan ketentuan Regulator yang berlaku with applicable regulatory regulations and international
dan international best practice didalam menjalankan best practices in carrying out business strategies
strategi bisnis dan mempertimbangkan perkembangan and considering the development of the business
lingkungan bisnis. environment.
Selama tahun 2023, penerapan sistem manajemen Throughout 2023, the implementation of the Bank's
risiko Bank fokus pada beberapa hal utama, yaitu: risk management system focused on several key areas,
namely:
• Melakukan mapping terhadap kredit restrukturisasi • Mapping out the restructuring of loans for
pada Debitur yang terdampak COVID-19 dengan debtors affected by COVID-19, in accordance with
mengacu pada kebijakan Regulator yang berlaku the applicable Regulatory policies until March
hingga Maret 2023 dan pada kredit yang termasuk 2023, and for loans within the SME segment,
pada segmen UMKM, sektor penyediaan akomodasi accommodation and food service sectors, as well
dan makan minum serta industri tekstil dan alas as textile and footwear industries, which were
kaki yang telah diatur oleh Regulator mulai berlaku regulated by the Regulator effective from April
dari April 2023 hingga 31 Maret 2024. 2023 until March 31, 2024.
• Melakukan review atas kebijakan dan pedoman • Reviewing the Bank's internal policies and
internal Bank serta kajian risiko atas pengembangan guidelines and conducting risk assessments on the
produk/ aktivitas baru Bank dengan memberikan development of new products/activities of the Bank,
rekomendasi dari segi manajemen risiko dengan providing risk management recommendations while
tetap memperhatikan ketentuan Regulator. still adhering to Regulatory provisions.
• Melakukan uji coba perhitungan Aktiva Tertimbang • Conducting trial calculations of Risk-Weighted
Menurut Risiko (ATMR) untuk Risiko Pasar yang Assets (RWAs) for Market Risk, which will be
akan efektif diimplementasikan pada Januari 2024 effectively implemented in January 2024 in
sengan dengan ketentuan Regulator. accordance with Regulatory requirements.
• Secara berkala melakukan stress test dengan • Periodically conducting stress tests with various
berbagai skenario yang relevan dengan isu-isu scenarios relevant to current issues, measuring the
terkini dengan mengukur dampak perubahan impact of changes in capital, liquidity, and Bank
faktor permodalan, likuiditas dan aset Bank. Hasil assets. The results of the stress tests generally
stress test secara umum menunjukkan bahwa indicate that Bank Mestika has adequate capital
Bank Mestika memiliki permodalan dan likuiditas and liquidity to anticipate estimated losses from
yang memumpuni dalam mengantisipasi estimasi potential risks faced in various scenarios.
kerugian dari potensi risiko yang dihadapi dalam
berbagai skenario.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Risiko yang Dihadapi Bank Risks Facing Banks
Pengelolaan Risiko Risk Management
Sesuai POJK No.18/POJK.03/2016 dan SEOJK No.34/ According to POJK No.18/POJK.03/2016 and SEOJK
SEOJK.03/2016 tentang Penerapan Manajemen Risiko No.34/SEOJK.03/2016 regarding the Implementation
Bagi Bank Umum, maka Bank Mestika mengelola 8 of Risk Management for Commercial Banks, Bank
(delapan) jenis risiko, yaitu: Mestika manages 8 (eight) types of risks:
1. Risiko Kredit 1. Credit Risk
• Kualitas Kredit • Credit Quality
Bank Mestika didalam penyaluran kredit baru Bank Mestika carefully and prudently
maupun tambahan kepada sebagian besar disburses new or additional credit to most
debitur existing dilakukan secara hati-hati dan existing debtors, considering the capabilities
prudent dengan memperhatikan kemampuan and deeper understanding of the (potential)
dan pengenalan (calon) debitur lebih debtors, business sectors, and business
mendalam, sektor usaha dan lokasi usaha. locations.
Penerapan manajemen risiko yang baik Good risk management practices are applied
didalam penyaluran kredit juga diterapkan in credit disbursement to ensure that the non-
Bank sehingga rasio kredit bermasalah atau performing loan (NPL) ratio remains controlled.
non performing loan (NPL) tetap terkendali. As of December 2023, the Gross NPL position
Pada Desember 2023, posisi NPL Gross was 1.37%, and the Net NPL was 0.69%, still
sebesar 1,37% dan NPL Net 0,69%, masih within the Bank's risk appetite limits.
dalam batas risk appetite Bank.
Didalam mengelola portofolio kredit, Mestika In managing the credit portfolio, Mestika
senantiasa memperhatikan dan melakukan continuously monitors and evaluates
evaluasi terhadap pelaksanaan diversifikasi the implementation of credit distribution
penyaluran kredit, termasuk dalam mengelola diversification, including managing
risiko konsentrasi. Bagian Manajemen concentration risk. The Risk Management
Risiko selalu melakukan pemantauan untuk department always monitors to ensure
memastikan tidak terjadi pelampauan limit that limits are not exceeded and maintains
dan menjaga kualitasnya. Evaluasi kredit quality. Credit evaluations consider industry
mempertimbangkan sektor industri yang sectors with good prospects and business
memiliki prospek dan kinerja usaha yang baik, performance, providing limits for specific
pemberian limit untuk pembiayaan tertentu financing tailored to the risk level.
dengan disesuaikan dengan tingkat risiko.
• Kebijakan • Policies
Penyempurnaan Pedoman Produk Kredit Continuous refinement of Credit Product
dan Kebijakan Perkreditan Bank secara Guidelines and Bank Lending Policies is in
berkelanjutan sejalan dengan perkembangan line with the Bank's business developments,
bisinis Bank, ketentuan Regulator dan sesuai Regulatory provisions, and best practices.
dengan dengan best practices.
Sebagai upaya menyelaraskan perkembangan Efforts are made to align business development
dan strategi bisnis dengan ketentuan terbaru and strategies with the latest Regulatory
Regulator, secara berkala dilakukan evaluasi provisions through periodic evaluations of
kebijakan internal perkreditan dengan tetap internal credit policies, while still observing
memperhatikan prinsip kehati-hatian dan prudential principles and their alignment with
kesesuaiannya dengan appetite Bank. the Bank's appetite.
• Stress Test • Stress Test
Pengelolaan pada risiko kredit dilakukan Credit risk management involves analyzing the
dengan melakukan analisa terhadap hasil results of stress testing the credit portfolio
stress testing portofolio kredit secara berkala periodically and monitoring these stress test
serta monitoring terhadap hasil stress results. Stress tests are conducted to estimate
test tersebut. Stress Test dilakukan guna the magnitude of the risks faced by the Bank
memperkirakan besarnya dampak risiko yang under worst- case scenarios, enabling the
dihadapi oleh Bank dalam kondisi terburuk Bank to devise appropriate strategies to
sehingga Bank dapat menyusun strategi yang mitigate risks as part of contingency planning.
sesuai untuk memitigasi risiko sebagai bagian
dari pelaksanaan contigency plan.
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Dalam masa Pandemi COVID-19 Bank juga During the COVID-19 pandemic, the Bank
secara berkala mengembangkan beberapa periodically develops relevant stress test
skenario stress test yang relevan dengan scenarios, and the results are reported to
kondisi yang terjadi, dan hasil stress test Management and Bank Supervisors.
tersebut dilaporkan kepada Manajemen dan
Pengawas Bank.
• Pemantauan Risiko Kredit • Credit Risk Monitoring
Dalam rangka pemantauan dan pengendalian In order to monitor and control credit risks
risiko kredit yang memerlukan monitoring requiring daily monitoring systems, inherent
system secara harian, maka telah credit risk monitoring tools have been
dikembangkan sarana pemantauan risiko developed using Early Warning Indicators.
kredit inheren dengan menggunakan tools
Early Warning Indicator.
2. Risiko Pasar 2. Market Risk
• PDN • PDN
Bank Mestika didalam melakukan pengelolaan Bank Mestika manages market risk by
risiko pasar dengan memantau Posisi Devisa monitoring its Net Open Foreign Exchange
Neto (PDN). Secara umum Bank harus menutup Position (NOFP). Generally, the Bank must
risiko nilai tukar valuta asingnya pada setiap hedge its foreign exchange rate risk at the end
akhir hari. of each day.
Ditengah fluktuasi nilai tukar Rupiah terhadap Amidst fluctuations in the Rupiah exchange rate
valuta asing akibat tekanan ekonomi global, against foreign currencies due to global economic
Bank Mestika didalam mengelola risiko pasar pressures, Bank Mestika in managing market
terkait dengan eksposur valuta asing dengan risks related to foreign exchange exposure by
menjaga rasio Posisi Devisa Neto (PDN), yang maintaining the Net Foreign Exchange Position
tercatat sebesar 0,41% pada posisi Desember (NOFP) ratio, which was recorded at 0.41% in
2023, jauh dibawah batas maksimum sebesar December 2023, well below the maximum limit
20% yang ditetapkan oleh Regulator. of 20% set by the Regulator.
• ALCO • ALCO
ALCO secara berkala memantau perkembangan ALCO regularly monitors market developments
pasar dan menyesuaikan tingkat suku bunga and adjusts deposit and credit rates, as well as
simpanan dan kredit, serta memantau monitors movements in benchmark interest
pergerakan tingkat suku bunga acuan dan rates and interest rates offered by competing
suku bunga yang ditawarkan bank pesaing. banks.
• Banking Book • Banking Book
Bank Mestika hingga saat ini belum melakukan Bank Mestika until now has not carried
aktivitas trading, sehingga pengelolaan risiko out trading activities, so that market risk
pasar yang dilakukan masih terbatas pada management is still limited to banking books,
banking book, dan portofolio Bank Mestika and Bank Mestika's portfolio is dominated by
didominasi surat berharga pemerintah sehingga government securities so that monitoring is
pemantau dilakukan dengan mengukur nilai carried out by measuring the mark to market
mark to market surat berharga yang dimiliki. value of securities owned.
• Stress Test • Stress Test
Stress Test yang dilakukan dalam pengelolaan Stress Test conducted in managing market
risiko pasar guna mengukur pergerakan nilai risk to measure interest rate movements in
suku bunga pada posisi aset dan kewajiban the position of assets and liabilities of the
Bank baik aset dalam nilai Rupiah dan nilai Bank, both assets in Rupiah value and foreign
valuta asing, dari hasil stress test yang exchange value, from the results of stress tests
dilakukan Bank masih memiliki kecukupan conducted by the Bank still have sufficient
permodalan dalam menghadapi skenario capital to face the scenario of interest rate
pergerakan suku bunga tersebut. movements.
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3. Risiko Likuiditas 3. Liquidity Risk
• Likuiditas Bank • Bank Liquidity
Bank berkomitmen untuk menjaga kebutuhan The Bank is committed to maintaining the
likuiditas Bank guna meningkatkan Bank's liquidity needs to increase customer
kepercayaan nasabah dan pihak lain, dan and other party confidence, as well as lending
penyaluran kredit serta pembayaran kembali and repaying customer deposits. The overall
simpanan nasabah. Fungsi pengelolaan liquidity management function is performed by
likuiditas secara keseluruhan dilakukan oleh ALCO.
ALCO.
Bank Mestika didalam menjaga posisi Bank Mestika in maintaining its liquidity
likuiditas senantiasa melakukan pemantauan position always monitors the balance between
keseimbangan antara kewajiban jangka pendek short-term obligations that must be met with
yang harus dipenuhi dengan ketersediaan dana the availability of liquid and low-risk short-term
jangka pendek yang likuid dan berisiko rendah, funds, especially in the placement of securities
terutama pada penempatan surat berharga issued by the Government of Indonesia that
yang diterbitkan oleh Pemerintah Indonesia are zero risk.
yang zero risk.
Sebagian besar likuiditas Bank berasal dari Most of the Bank's liquidity comes from raising
penghimpunan dana pihak ketiga dengan third-party funds with a CASA composition of
komposisi CASA 46,40% dan deposito 46.40% and deposits of 53.60% in December
53,60% pada posisi Desember 2023. 2023.
Bank secara harian menjaga posisi likuiditas The Bank annually maintains rupiah and
Rupiah dan valuta asing pada Giro Wajib foreign currency liquidity in Bank Indonesia's
Minimum (GWM) pada Bank Indonesia baik reserve requirements on a daily and average
secara harian maupun secara rata-rata . basis.
• Pengukuran Likuiditas Bank • Bank Liquidity Measurement
Didalam melakukan pemantauan dan In monitoring and controlling liquidity risk,
pengendalian risiko likuiditas, Bank secara the Bank periodically measures liquidity
berkala melakukan pengukuran cadangan reserves and liquidity ratios such as Loan to
likuiditas dan rasio-rasio likuiditas seperti Deposit Ratio (LDR) and Liquid Assets Non
Loan to Deposit Ratio (LDR) dan Aset Likuid Core Deposit (ALNCD) as well as analyzes the
Non Core Deposit (ALNCD) serta melakukan maturity profile and cash flow projections.
analisis terhadap maturity profile dan proyeksi
arus kas.
Rasio LDR Bank Mestika pada Desember Bank Mestika's LDR ratio in December 2023
2023 yaitu sebesar 86,58%, meningkat dari was 86.58%, an increase from December
posisi Desember 2022, hal ini sejalan dengan 2022, this is in line with the Bank's commitment
komitmen Bank untuk meningkatkan fungsi to improve the intermediation function by
intermediasi dengan penyaluran kredit dengan lending by utilizing third party funds managed
pemanfaatan dana pihak ketiga yang dikelola by the Bank, while the Bank's ALNCD ratio was
oleh Bank, sedangkan untuk rasio ALNCD maintained at 160.86% in December 2023.
Bank terjaga pada posisi 160,86% pada posisi
Desember 2023.
Pemantauan likuiditas Bank juga dilakukan Bank liquidity monitoring is also carried out
secara harian dengan melakukan pengukuran on a daily basis by measuring the inherent
pada risiko inheren terhadap indikator- risk of indicators that can be captured daily to
indikator yang dapat dicapture secara harian maintain liquidity position by measuring using
guna menjaga posisi likuiditas terjaga dengan the Early Warning Indicator tool.
mengukur menggunakan tools Early Warning
Indicator.
• Stress Test • Stress Test
Stress Test dilakukan secara berkala untuk Stress tests are conducted periodically to see
melihat dampak terhadap likuiditas Bank the impact on the Bank's liquidity in dealing
dalam menghadapi berbagai kondisi. with various conditions.
Dalam rangka mengantisipasi dampak dari In order to anticipate the impact of the
Pandemi COVID-19 terhadap kecukupan COVID-19 Pandemic on the Bank's liquidity
likuiditas Bank, Bank melakukan simulasi adequacy, the Bank conducted simulations
dengan berbagai skenario stress test yang with various stress test scenarios reported to
dilaporkan kepada Manajemen dan Regulator. Management and Regulators.
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4. Risiko Operasional 4. Operational Risk
• Pengelolaan Risiko Operasional • Operational Risk Management
Pengelolaan pada risiko operasional dilakukan Management of operational risks is carried out
dengan tujuan meminimalkan kerugian with the aim of minimizing losses of negative
dampak negatif dari ketidakcukupan dan atau impacts from inadequacy and / or malfunction
tidak berfungsinya proses internal, kesalahan of internal processes, human error, system
manusia, kegagalan sistem dan atau kejadian failure and / or external events. Operational
eksternal. Manajemen risiko operasional risk management is always developed in order
senantiasi dikembangkan agar dapat to adapt to the constantly changing business
beradaptasi dengan lingkungan bisnis yang environment and minimize the risks faced by
terus menerus berubah dan meminimalkan the Bank.
risiko yang dihadapi oleh Bank.
Untuk dapat mengelola dan meminimalkan To be able to manage and minimize operational
risiko operasional, Bank senantiasa melakukan risks, the Bank constantly conducts operational
kajian risiko operasional dalam setiap produk risk assessments in every product and activity
dan aktivitas Bank, baik yang baru maupun of the Bank, both new and developmental. The
pengembangannya. Metode pengukuran method of measuring operational risk applied
terhadap risiko operasional yang diterapkan by the Bank uses Risk Assessment tools
oleh Bank menggunakan tools Risk Assessment carried out by each related work unit, branch
yang dilakukan oleh setiap satuan kerja terkait, offices and sub-branch offices, this aims to
kantor cabang dan kantor cabang pembantu, improve the culture of risk awareness.
hal ini bertujuan untuk meningkatkan budaya
sadar risiko.
Loss Event Database (LED) digunakan sebagai Loss Event Database (LED) is used as a means
sarana pencatatan kerugian operasional of recording operational losses in order to
agar dapat dilakukan pemantauan terhadap monitor events that may cause operational
kejadian-kejadian yang dapat menimbulkan losses to the Bank and so that corrective/
kerugian operasional bagi Bank dan agar dapat preventive actions can be taken to minimize
diambil tindakan perbaikan/ pencegahan yang the risk of operational losses that may arise in
diperlukan untuk meminimalisir risiko kerugian the future.
operasional yang mungkin timbul dikemudian
hari.
• Pengendalian Risiko Operasional • Operational Risk Control
Bank Mestika saat ini sedang melakukan Bank Mestika is currently developing
pengembangan aktivitas operasional ke operational activities towards digital, so that
arah digital, sehingga Bank meningkatkan the Bank improves management of operational
pengelolaan terhadap risiko operasional risks related to the implementation of
terkait penyelenggaraan teknologi informasi information technology including cyber risks,
termasuk pada risiko siber, Bank telah memiliki the Bank has several internal policies and
beberapa kebijakan dan prosedur internal dan procedures and routinely carries out security
secara rutin melaksanakan sosialisasi security awareness socialization for all Bank Mestika
awareness bagi seluruh pejabat dan pegawai officials and employees.
Bank Mestika.
Bank saat ini sedang dalam tahap The Bank is currently in the development stage
pengembangan Disaster Recovery Center of the Disaster Recovery Center (DRC) as part
(DRC) sebagai bagian dari Business Continuity of Business Continuity Management (BCM).
Management (BCM).
5. Risiko Hukum 5. Legal Risk
• Pengelolaan Risiko Hukum • Legal Risk Management
Pengukuran risiko hukum diukur berdasarkan The measurement of legal risk is measured
inheren risk atas kasus-kasus hukum yang based on the inherent risk of legal cases
sedang dalam proses. Parameter yang that are in progress. The parameters used in
digunakan dalam menghitung potensi kerugian calculating potential losses for ongoing cases
atas kasus yang sedang berjalan adalah are based on the lawsuit received, the value
berdasarkan gugatan yang diterima, nilai of the case, and the costs incurred for the
perkara, dan biaya-biaya yang dikeluarkan settlement of the legal case. Measurements
untuk penyelesaian kasus hukum tersebut. are also made on weaknesses from juridical
Pengukuran juga dilakukan pada kelemahan aspects such as the absence of supporting laws
dari aspek yuridis seperti ketiadaan peraturan and regulations, engagement weaknesses such
perundang-undangan yang mendukung, as non-fulfillment of legal contract conditions
kelemahan perikatan seperti tidak terpenuhinya or inappropriate collateral retention.
syarat sah kontrak atau pengingakatn agunan
yang tidak sesuai.
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Pengelolaan kasus-kasus hukum yang The management of legal cases that occur
terjadi dilakukan oleh Bagian Legal Bank is carried out by the Legal Section of Bank
Mestika dengan melakukan monitoring dan Mestika by monitoring and analyzing cases
menganalisis perkara yang sedang dalam that are in court proceedings faced by the
proses pengadilan yang dihadapi oleh Bank. Bank.
Pengelolaan risiko hukum yang dilakukan The legal risk management carried out by
Bank Mestika telah cukup memadai dalam Bank Mestika has been adequate in protecting
melindungi kepentingan hukum Bank dan the Bank's legal interests and minimizing
meminimalisir dampak finansial yang signifikan significant financial impacts for the Bank, this
bagi Bank, hal ini tercermin dalam peringkat is reflected in the risk profile rating on legal
profil risiko pada risiko hukum pada tahun risk in 2023 which is at Low position.
2023 yang berada pada posisi Low.
6. Risiko Reputasi 6. Reputational Risk
• Pengelolaan Risiko Reputasi • Reputation Risk Management
Penilaian atas risiko reputasi dilakukan dengan Assessment of reputation risk is conducted by
mengukur parameter keluhan dan publikasi measuring parameters such as complaints and
negatif terhadap Bank. negative publications about the Bank.
Bank didalam memberikan pelayanan terhadap The Bank provides customer service,
nasabah menyediakan layanan telepon 24 jam including a 24-hour telephone service,
dan secara berkesinambungan melakukan and continually develops procedures and
pengembangan prosedur serta manajemen management practices to facilitate monitoring
kerja yang semakin baik sehingga memudahkan and implement customer service-supporting
pemantauan dan sistem informasi manajemen management information systems.
yang dapat mendukung pelayanan nasabah.
Manajemen Bank dan para pemangku The Bank's management and stakeholders
kepentingan senantiasa menjaga reputasi consistently maintain a good and positive
yang baik dan positif dan terus meningkatkan reputation and continually improve customer
pelayanan terhadap nasabah dengan melakukan service by innovating products that are easily
inovasi-inovasi produk yang mudah dipahami understood by customers as part of the Bank's
oleh nasabah sebagai salah satu upaya Bank efforts to enhance its reputation.
didalam meningkatkan reputasi baik Bank.
Risiko reputasi dikelola melalui mekanisme Reputation risk is managed through
pemantauan, pengawasan, penanganan monitoring, supervision, handling, and
dan penyelesaian dengan koordinasi oleh resolution mechanisms coordinated by
corporate secretary Bank Mestika dengan Mestika Bank's corporate secretary with
bagian terkait. Risiko reputasi juga dikelola relevant departments. Reputation risk is also
dengan menciptakan brand image positif Bank managed by creating a positive brand image
melalui konten-konten positif pada media through positive content on the bank's social
sosial milik Bank. media platforms.
7. Risiko Stratejik 7. Strategic Risk
• Pengelolaan Risiko Stratejik • Strategic Risk Management
Penilaian risiko stratejik pada inheren risk Strategic risk assessment of inherent risk is
dilakukan dengan mengukur parameter- carried out by measuring parameters such as
parameter seperti kesesuaian strategi dengan the suitability of the strategy to the conditions
kondisi lingkungan bisnis, strategi berisiko of the business environment, high-risk
tinggi, posisi bisnis Bank dan pencapaian strategy, the Bank's business position and the
rencana bisnis Bank. achievement of the Bank's business plan.
Strategi bisnis yang disusun dalam rencana The business strategy prepared in the Bank's
bisnis Bank dijalankan oleh Bank Mestika sejalan business plan is carried out by Bank Mestika in
dengan visi misi yang telah ditetapkan oleh line with the vision and mission set by the Bank.
Bank. Seperti yang kita ketahui tahun 2023 As we know, 2023 is a period of economic
merupakan periode pemulihan ekonomi dan recovery and entering a political year full of
memasuki tahun politik dimana penuh dengan challenges and uncertainties, but in the midst
tantangan dan ketidakpastian, namun ditengah of these challenges, the Bank needs to pay
tantangan tersebut Bank perlu memperhatikan attention to profitability and quality of credit
profitabilitas dan kualitas penyaluran kredit distribution while encouraging credit growth in
dengan tetap mendorong pertumbuhan kredit sectors that are considered to have prudently
pada sektor-sektor yang dinilai memiliki prospek good prospects .
yang baik secara prudent.
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Dalam hal mengantisipasi faktor-faktor risiko In terms of anticipating the risk factors faced,
yang dihadapi, Bank perlu menerapkan the Bank needs to implement independent
manajemen risiko yang independen namun risk management but not limit the business
tidak membatasi proses ekspansi bisnis, expansion process, several strategies
beberapa strategi yang dijalankan oleh implemented by management in 2023:
manajemen pada tahun 2023:
1. Mereview strategi secara berkala dengan 1. Review strategies regularly by considering
mempertimbangkan faktor eksternal dan external and internal factors to ensure the
internal untuk memastikan pencapaian achievement of business plans is achieved,
rencana bisnis tercapai, salah satu nya one of which is prudent and selective
dengan penyaluran kredit yang prudent lending by taking into account industrial
dan selektif dengan memperhatikan sectors that experience positive and
sektor-sektor industri yang mengalami sustainable growth while still considering
pertumbuhan positif dan juga sustainable internal resources.
dengan tetap mempertimbangkan
resources internal.
2. Melakukan pembentukan cadangan 2. Establishing reserves (CKPN) as a form of
(CKPN) sebagai bentuk pengendalian control over credit risk that has a decline
terhadap risiko kredit yang mengalami in credit quality which has an impact on
penurunan kualitas kredit yang berdampak the Bank's performance.
pada kinerja Bank.
3. Memanfaatkan likuiditas Bank, dengan 3. Utilizing the Bank's liquidity, by placing
melakukan penempatan dana pada aset- funds in assets that are considered liquid
aset yang dinilai likuid guna peningkatkan in order to increase the Bank's income.
pendapatan Bank.
8. Risiko Kepatuhan 8. Compliance Risk
• Pengelolaan Risiko Kepatuhan • Compliance Risk Management
Sesuai dengan POJK No.46/POJK.03/2017 In accordance with POJK No.46/POJK.03/2017
tentang Pelaksanaan Fungsi Kepatuhan Bank concerning the Implementation of Commercial
Umum, Bank Mestika telah memiliki Direktur Bank Compliance Functions, Bank Mestika
Kepatuhan yang bertanggung jawab untuk already has a Compliance Director who is
memastikan kepatuhan dan meminimalkan responsible for ensuring compliance and
risiko kepatuhan serta memantau minimizing compliance risks and monitoring
pelaksanaannya. Dalam pelaksanaan its implementation. In carrying out his duties,
tugasnya, Direktur Kepatuhan dibantu oleh the Compliance Director is assisted by the
Bagian Kepatuhan yang bersifat independen Compliance Section which is independent of
terhadap satuan kerja operasional. the operational work unit.
Dalam melakukan penilaian kepatuhan pada In conducting a compliance assessment on
risiko inheren Bank, parameter yang digunakan the Bank's inherent risks, the parameters used
adalah jenis dan signifikansi pelanggaran yang are the type and significance of violations
dilakukan, frekuensi pelanggaran atau track committed, the frequency of violations or
record kepatuhan dan pelanggaran terhadap track record of compliance and violations of
ketentuan atas transaksi keuangan tertentu. the provisions of certain financial transactions.
Bagian Kepatuhan Bank Mestika secara The Compliance Department of Bank Mestika
berkala melakukan sosialisasi ketentuan dan periodically disseminates the latest provisions
kebijakan terbaru kepada bagian terkait dan and policies to related departments and
melakukan kajian produk/ aktivitas baru dan conducts reviews of new products/activities
kebijakan internal Bank. and internal policies of the Bank.
Kecukupan Efektivitas Sistem Manajemen Risiko Effectiveness of Risk Management System Sufficiency
Bank Mestika telah melakukan evaluasi dan kaji ulang Bank Mestika has evaluated and reviewed the
atas penerapan sistem manajemen risiko ditahun 2023: implementation of its risk management system in 2023:
• Direksi melaukan evaluasi atas efektivitas sistem • The Board of Directors evaluates the effectiveness
manajemen risiko melalui peninjauan secara of the risk management system through periodic
berkala atas kebijakan dan pedoman manajemen reviews of risk management policies and guidelines,
risiko dan laporan eksposur risiko serta penilaian risk exposure reports, and assessments of the
profil risiko Bank. Bank's risk profile.
• Dewan Komisaris dibantu oleh Komite Pemantau • The Board of Commissioners, assisted by the Risk
Risiko melakukan pengawasan serta evaluasi Monitoring Committee, oversees and evaluates the
terhadap penerapan sistem manajemen risiko yang implementation of the risk management system
telah dilakukan oleh Direksi. carried out by the Board of Directors.
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Berdasarkan hasil evaluasi dan pengawasan yang Based on the evaluation and oversight conducted, the
dilakukan, Dewan Komisaris menilai bahwa sistem Board of Commissioners assesses that Bank Mestika's
manajemen risiko Bank Mestika telah memadai dan risk management system is adequate and effective.
berjalan efektif.
Pengungkapan Pendekatan Manajemen Risiko Disclosure of Risk Management Approach
a. Keterkaitan Model Bisnis Dengan Profil Risiko dan a. Linkage of Business Model with Risk Profile and
Toleransi Risiko Risk Tolerance
Manajemen Bank Mestika didalam menyusun Bank Mestika's management in developing
strategi/model bisnis mempertimbangkan eksposur strategy/business model considers the Bank's risk
risiko dan kemampuan permodalan Bank, hal ini exposure and capital capability, this is reflected
tercermin melalui Risk Capacity yang merupakan through Risk Capacity which is the beginning of
awal proses perencanaan tahunan atas tingkat the annual planning process on the level of risk to
risiko yang akan diambil untuk tahun yang akan be taken for the coming year. Risk Capacity is a
datang. Risk Capacity menjadi proses yang process that bridges the level of risk to be taken
menjembatani tingkat risiko yang akan diambil with the strategy setting process which is reflected
dengan proses penetapan strategi yang tercermin in the preparation of the Bank's Business Plan.
dalam penyusunan Rencana Bisnis Bank.
Risk Capacity sebagai dasar menentukan Risk Risk Capacity is the basis for determining the Bank's
Appetite Bank dalam melakukan aktivitas Risk Appetite in conducting business activities.
bisnis. Strategi yang ditetapkan terkait target Strategies set regarding business targets, growth,
bisnis, pertumbuhan, rencana pengembangan, development plans, capital and risk must be within
permodalan dan risiko harus berada dalam koridor the Bank's Risk Appetite corridor. The Bank's
Risk Appetite Bank. Penjabaran Risk Appetite Bank Risk Appetite is described in more detail through
secara lebih rinci melalui Risk Appetite Threshold the Risk Appetite Threshold and Risk Tolerance
dan Risk Toleranace untuk masing-masing jenis for each type of risk and indicators of the Bank's
risiko dan indikator-indikator rasio keuangan Bank. financial ratios.
b. Struktur Tata Kelola Risiko b. Risk Governance Structure
Struktur tata kelola Bank Mestika yang saat ini The governance structure of Bank Mestika
diterapkan berfungsi untuk memastikan independensi that is currently implemented serves to ensure
dan transaparansi dalam seluruh proses manajemen independence and transparency in the entire risk
risiko, sehingga konsistensi penerapan manajemen management process, so that the consistency of
risiko dapat berjalan dengan baik. risk management implementation can run well.
Dewan Komisaris dan Direksi Bank Mestika The Board of Commissioners and Board of Directors
dibantu oleh komite-komite yang terkait dengan of Bank Mestika are assisted by committees
pengelolaan risiko yang menjalankan fungsi kontrol related to risk management that carry out control
dalam rangka memastikan efektivitas pelaksanaan functions in order to ensure the effectiveness of the
manajemen risiko telah dijalankan dengan implementation of risk management has been carried
baik. Struktur organisasi yang terkait dengan out properly. The organizational structure related
pelaksanaan fungsi manajemen risiko memastikan to the implementation of the risk management
Bagian Manajemen Risiko independen terhadap function ensures the Risk Management Section is
risk taking unit. independent of the risktaking unit.
Bank Mestika membentuk perangkat yang berfungsi Bank Mestika forms a tool that functions to
untuk melakukan pemantauan serta pengelolaan monitor and manage the implementation of risk
didalam penerapan manajemen risiko, yaitu: management, namely:
1. Komite Manajemen Risiko, memiliki tanggung 1. The Risk Management Committee, has the
jawab untuk : responsibility to:
a. Membantu dan mendukung pelaksanaan a. Assist and support the implementation
tugas dan tanggung jawab Direksi of the duties and responsibilities of the
dibidang manajemen risiko. Board of Directors in the field of risk
b. Memberikan rekomendasi kepada management.
Presiden Direktur terhadap evaluasi b. Provide recommendations to the President
kebijakan dan pelaksanaan manajemen Director on the evaluation of the Bank's
risiko Bank. policy and risk management implementation;
c. Bersama-sama dengan Pejabat Eksekutif c. Together with the Head of the relevant
yang terkait dengan Bagian Manajemen Department and the Risk Management
Risiko menyusun kebijakan manajemen Department, they shall prepare a Risk
risiko serta perubahannya apabila Management Policy including a Risk
diperlukan, termasuk strategi manajemen Management strategy and framework as
risiko, tingkat isiko yang diambil dan toleransi well as contingency plans in anticipation
risiko, kerangka manajemen risiko serta of abnormal conditions;
rencana kontijensi untuk mengantisipasi
terjadi nya kondisi tidak normal.
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d. Secara berkala maupun bersifat insidentil d. Periodically or incidentally make
melakukan perbaikan dan penyempurnaan improvements and enhancements to
penerapan manajemen risiko karena suatu the implementation of risk management
perubahan kondisi internal dan eksternal due to changes in the Bank's internal
Bank yang mempengaruhi kecukupan and external conditions that affect the
permodalan dan profil risiko Bank atas adequacy of the Bank's capital and
dasar hasil evaluasi terhadap efektifitas risk profile based on the results of the
penerapan manajemen risiko. evaluation of the effectiveness of risk
management implementation.
e. Menetapkan justification atas hal-hal e. Establish justification for matters related
yang terkait dengan keputusan-keputusan to business decisions that deviate from
bisnis yang menyimpang dari prosedur the Bank's procedures and policies.
dan kebijakan Bank.
2. Komite Pemantau Risiko, memiliki tanggung 2. The Risk Monitoring Committee, has the
jawab untuk : responsibility to :
a. Melakukan evaluasi kesesuaian antara a. Evaluate the suitability of risk management
kebijakan manajemen risiko dan policies and the implementation of the
pelaksanaan kebijakan Bank. Bank's policies.
b. Pemantauan dan evaluasi pelaksanaan b. Monitoring and evaluating the
tugas Komite Manajemen Risiko dan implementation of the duties of the
Bagian Manajemen Risiko. Risk Management Committee and Risk
Management Section.
c. Memberikan rekomendasi kepada Dewan c. Providing recommendations to the Board
Komisaris berdasarkan hasil evaluasi yang of Commissioners based on the results of
telah dilakukan. the evaluation that has been carried out.
d. Membantu Dewan Komisaris dalam d. Assisting the Board of Commissioners in
proses pemberian persetujuan kebijakan the process of approving risk management
manajemen risiko. policies.
e. Membantu Dewan Komisaris menyusun e. Assist the Board of Commissioners in
laporan-laporan yang dibutuhkan preparing required reports related to the
terkait dalam pelaksanaan tugas Komite implementation of the duties of the Risk
Pemantau Risiko. Monitoring Committee
f. Komite Pemantau Risiko berwenang f. The Risk Monitoring Committee is
melakukan kegiatan dalam pelaksanaan authorized to conduct activities in the
tugas dan tanggung jawab komite. implementation of the committee's duties
and responsibilities.
g. Anggota Komite Pemantau Risiko wajib g. Members of the Risk Monitoring
melaksanakan tugas, tanggung jawab, Committee shall carry out their duties,
dan wewenang dengan berintegritas, responsibilities and authorities with
independen, memiliki kompetensi serta integrity, independence, competence and
menjaga reputasi. reputation.
3. Bagian Manajemen Risiko 3. Risk Management Department
Bagian Manajemen Risiko Bank Mestika The Risk Management Section of Bank Mestika
independen dari satuan kerja bisnis dan is independent of the business task force and
memiliki tanggung jawab untuk: has the responsibility to:
a. Memberikan masukan kepada Direksi a. Provide input to the Board of Directors in
dalam penyusunan kebijakan, strategi, the formulation of policies, strategies, and
dan kerangka Manajemen Risiko; Risk Management frameworks;
b. Mengembangkan prosedur dan alat untuk b. Develop procedures and tools for
identifikasi, pengukuran, pemantauan dan identification, measurement, monitoring
pengendalian risiko; and control of risks;
c. Memantau implemantasi kebijakan, c. Monitor the implementation of Risk
strategi, dan kerangka Manajemen Risiko Management policies, strategies, and
yang direkomendasikan oleh Komite frameworks recommended by the Risk
Manajemen Risiko dan telah disetujui oleh Management Committee and approved by
Direksi; the Board of Directors
d. Memantau posisi dan eksposur risiko d. Monitor overall risk position and
secara keseluruhan terkait kepatuhan exposure related to compliance with the
terhadap Risk Appetite Treshold dan Risk established Risk Appetite Threshold and
Tolerance yang telah ditetapkan; Risk Tolerance
e. Melakukan stresstesting guna mengetahui e. Conducting stress testing to determine
dampak dari implementasi kebijakan the impact of the implementation of Risk
dan strategi Manajemen Risiko terhadap Management policies and strategies on
portofolio atau kinerja Bank secara the Bank's portfolio or overall performance
keseluruhan;
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f. Melakukan kajian atas usulan produk f. Conducting studies on proposed new
dan/atau aktivitas baru maupun products and / or activities as well as
perubahan yang dikembangkan oleh changes developed by the product
bagian pengembangan produk Lending, development section of Lending, Funding
Funding maupun aktivitas lainnya terkait and other activities related to the
penerapan Manajemen Risiko; implementation of Risk Management
g. Merekomendasikan kepada satuan kerja g. Recommend to the business task force
bisnis dan/ atau Komite Manajemen and/ or Risk Management Committee
Risiko terkait penerapan manajemen risiko regarding the implementation of risk
mengenai risiko yang dapat dipelihara management regarding the risks that the
Bank; Bank can maintain
h. Pelaksanaan kaji ulang secara berkala h. Implementation of periodic reviews related
dalam terkait kerangka manajemen risiko, to the risk management framework,
keakuratan metodologi penilaian dan accuracy of assessment methodology and
kecukupan sistem informasi manajemen adequacy of risk management information
risiko. systems.
Budaya Risiko Risk Culture
Kebijakan dan prosedur menjadi dasar Bank Mestika Policies and procedures are the basis of Bank Mestika in
didalam menciptakan pandangan yang sama diantara creating the same view among all organizational units,
seluruh unit organisasi, dengan demikian terdapat thus there are more specific guidelines and directions
pedoman dan arahan yang lebih spesifik dalam in managing the risks inherent in the Bank's business
mengelola risiko yang melekat pada aktivitas bisnis activities
Bank.
Demi terciptanya budaya organisasi yang sadar In order to create a risk-minded culture and foster
terhadap risiko (risk minded culture) dan menumbuhkan a commitment in managing 8 (eight) types of risks in
komitmen didalam mengelola 8 (delapan) jenis risiko accordance with the Bank's business strategy, policies
sesuai dengan strategi bisnis Bank, ditetapkan kebijakan and procedures for each type of risk are established:
dan prosedur untuk masing-masing jenis risiko :
1. Risiko Kredit 1. Credit Risk
Divisi yang membawahi fungsi kredit wajib The division in charge of the credit function must
berpedoman pada kebijakan dan prosedur dan be guided by policies and procedures and still pay
tetap memperhatikan limit yang telah diberikan attention to the limits that have been given by
oleh manajemen yang memuat: management which contains:
a. Tujuan kredit dan sumber pembayaran; a. Purpose of credit and source of payment;
b. Profil risiko debitur dan mitigasinya serta b. Debtor risk profile and its mitigation as well as
tingkat sensitivitas terhadap perkembangan the degree of sensitivity to the development of
kondisi ekonomi dan pasar; economic and market conditions
c. Kemampuan untuk membayar Kembali; c. Ability to repay
d. Kemampuan bisnis dan kondisi lapangan usaha d. Business ability and business conditions of the
debitur serta posisi debitur dalam industri debtor as well as the position of the debtor in
tertentu; certain industries
e. Persyaratan kredit yang diajukan termasuk e. The proposed credit terms include agreements
perjanjian yang dirancang untuk mengantisipasi designed to anticipate future changes in the
perubahan eksposur risiko debitur di waktu debtor's risk exposure
yang akan datang; f. Types, criteria and assessment of the feasibility
f. Jenis, kriteria dan penilaian kelayakan agunan. of collateral.
2. Risiko Pasar 2. Market Risk
Satuan kerja yang melakukan pengelolaan terhadap The task force that manages market risk is obliged
risiko pasar wajib melakukan aktivitas dengan to carry out activities by taking into account the
memperhatikan kebijakan, prosedur dan limit yang policies, procedures and limits that have been
telah ditentukan oleh manajemen, yang mencakup: determined by management, which include:
Kebijakan dan prosedur risiko pasar antara lain : Market risk policies and procedures include:
a. Kriteria instrumen keuangan yang dapat a. Criteria for financial instruments that can be
ditetapkan sebagai banking book yang determined as banking books that are applied
diterapkan secara konsisten; consistently
b. Kebijakan pengelolaan portofolio banking b. Banking book portfolio management policy
book;
c. Kebijakan perlakuan untuk non maturity c. Treatment policy for non-maturity instruments,
instrument, yaitu instrumen keuangan yang namely financial instruments that do not have
tidak memiliki jangka waktu jatuh tempo a maturity period or contractual interest rate
maupun penyesuaian suku bunga secara adjustments
kontraktual;
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d. Proses penetapan selisih antara suku bunga d. The process of determining the difference
referensi atau suku bunga pasar untuk between the reference interest rate or market
menetapkan pricing transaksi dengan interest rate to determine the pricing of the
mempertimbangkan kondisi keuangan secara transaction taking into account the overall
keseluruhan dan prinsip kehati-hatian; financial condition and the principle of prudence
e. Kebijakan Market of Conduct. e. Market of Conductpolicy.
3. Risiko Likuiditas 3. Liquidity Risk
Pengelolaan akan likuiditas Bank oleh satuan kerja The management of the Bank's liquidity by the relevant
terkait wajib mengikuti kebijakan, prosedur dan task force must follow the policies, procedures and
limit yang telah ditetapkan oleh manajemen, yaitu: limits set by the management, namely: Liquidity risk
Kebijakan dan Prosedur risiko likuiditas mencakup: policies and procedures include:
a. Kebijakan manajemen risiko untuk risiko a. Risk management policy for liquidity risk in
likuiditas sesuai dengan visi, misi, strategi accordance with the vision, mission, business
bisnis dan tingkat risiko yang diambil; strategy and level of risk taken;
b. Pengelolaan komposisi aset dan kewajiban, b. Management of the composition of assets and
Pengelolaan aset likuid Bank seperti liabilities, Management of liquid assets of the
pengelompokkan aset likuid kualitas tinggi dan Bank such as grouping of high-quality liquid
diversifikasi sumber pendanaan; assets and diversification of funding sources
c. Manajemen likuiditas terhadap sumber c. Liquidity management of funding sources
pendanaan.;
d. Penetapan indikator peringatan dini (early d. Determination of early warning indicators as a
warning Indicator) sebagai alat identifikasi dan tool for identifying and determining liquidity risk
pematauan risiko likuiditas;
e. Penetapan strategi rencana pendanaan e. Establishing an emergency funding plan
darurat dalam menghadapi kondisi krisis yang strategy in the face of crisis conditions that
berdampak pada posisi likuiditas Bank. affectthe Bank's liquidity position.
4. Risiko Operasional 4. Operational Risk
Didalam mengelola risiko operasional, Bank In managing operational risks, the Bank has policies,
memiliki kebijakan, prosedur serta limit yang wajib procedures and limits that must be implemented in
untuk diimplementasikan pada seluruh aktivitas/ all of the Bank's operational activities/activities,
kegiatan operasional Bank, yaitu : namely:
Kebijakan dan prosedur manajemen risiko Operational risk management policies and
operasional mencakup : procedures include:
a. Kebijakan manajemen risiko operasional a. Operational risk management policies include
meliputi pengendalian secara umum dan general controls and specific controls;
pengendalian secara spesifik;
b. Kebijakan Business Continuity Plan (BCP) yaitu b. Business Continuity Plan (BCP) policy, which is
proses manajemen atau protokol terpadu dan an integrated and comprehensive management
menyeluruh untuk memastikan kelangsungan process or protocol to ensure the Bank's
operasional Bank dalam menjalankan bisnis operational continuity in conducting business
dan melayani nasabah; and serving customers;
c. Kebijakan mitigasi risiko operasional; c. Operational risk mitigation policy;
d. Kebijakan terkait dengan Teknologi Informasi d. Policies related to Information Technology and
dan Pengelolaan Risiko Siber Cyber Risk Management
e. Kebijakan rekrutmen dan penempatan sesuai e. Recruitment and placement policies in
dengan kebutuhan organisasi, remunerasi dan accordance with organizational needs,
struktur insentif yang kompetitif, pelatihan competitive remuneration and incentive
dan pengembangan, rotasi berkala, kebijakan structures, training and development, periodic
perencanaan karir dan suksesi; rotations, career and succession planning
policies;
f. Kebijakan risiko operasional terkait sistem dan f. Operational risk policies related to systems
infrastuktur yaitu prosedur akses antara lain and infrastructure, namely access procedures,
terhadap sistem informasi manajemen, sistem among others, to management information
informasi akuntansi, sistem pengelolaan risiko, systems, accounting information systems,
pengamanan di dealing room, dan ruang risk management systems, security in dealing
pemrosesan data; rooms, and data processing rooms;
g. Kebijakan risiko operasional terkait kejadian g. Operational risk policies related to external
eksternal yaitu perlindungan asuransi terhadap events, namely insurance coverage of the
aset fisik Bank dan back up system; Bank's physical assets and back up systems;
h. Kebijakan risiko operasional terkait identifikasi h. Operational risk policies related to customer
nasabah dan calon nasabah dengan melakukan and prospective customer identification by
Customer Due Dilligence (CDD) atau Enhanced conducting Customer Due Dilligence (CDD) or
Due Dilligence (EDD) secara berkala dan Enhanced Due Dilligence (EDD) on a regular
konsisten. and consistent basis
i. Limit-limit transaksi i. Transaction limits
j. Limit otorisasi dan operator j. Authorization and operator limits
k. Hak akses pengguna TI berdasarkan kodefikasi. k. IT user access rights based on codefication.
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5. Risiko Hukum 5. Law Risk
Kebijakan dan prosedur manajemen risiko hukum Legal risk management policies and procedures
mencakup analisa aspek hukum terhadap produk include analysis of legal aspects of products and/
dan/atau aktifitas maupun perjanjian yang or activities and agreements carried out by banks,
dilakukan bank, legal watch serta evaluasi berkala legal watch and periodic evaluations of legal risk
terhadap kebijakan dan prosedur pengendalian control policies and procedures based onthe latest
risiko hukum berdasarkan perkembangan terkini. development.
6. Risiko Reputasi 6. Reputation Risk
Kebijakan dan Prosedur manajemen risiko reputasi Reputation risk management policies and
mencakup: procedures include:
a. Prinsip-prinsip transparansi dalam peningkatan a. Principles of transparency in improving
layanan kepada nasabah maupun pemangku services to customers and other stakeholders
kepentingan lainnya;
b. Kebijakan dan strategi komunikasi dalam b. Communication policies and strategies in the
menghadapi pemberitaan atau informasi face of negative news or information prevent
negatif mencegah informasi yang cenderung information that tends to be counterproductive
kontraproduktif; c. Management of reputational risk in times of
c. Pengelolaan risiko reputasi pada saat krisis crisis integrated with BCP (Business Continuity
yang terintegrasi dengan kebijakan BCP Plan) policies.
(Business Continuity Plan).
7. Risiko Stratejik 7. Strategic Risk
Kebijakan dan prosedur risiko stratejik mencakup: Strategic risk policies and procedures include:
a. Penyusunan rencana stratejik; a. Preparation of strategic plans;
b. Identifikasi dan respon atas perubahan kondisi b. Identification and response to changing
lingkungan bisnis; business environment conditions;
c. Pengukuran pencapaian dari realisasi c. Measurement of achievements from the
rencana bisnis dan kinerja sesuai jadwal yang realization of business plans and performance
ditetapkan. according to the established schedule.
8. Risiko Kepatuhan 8. Compliance Risk
Kebijakan dan prosedur risiko kepatuhan mencakup: Compliance risk policies and procedures include:
a. Kebijakan dan Pedoman Fungsi Kepatuhan a. Compliance Function Policies and Guidelines
b. Rencana kerja kepatuhan yang memadai; b. Adequate compliance work plan;
c. Efektivitas penerapan manajemen risiko c. The effectiveness of the application of risk
untuk risiko kepatuhan, terutama dalam management for compliance risks, especially
rangka penyusunan kebijakan dan prosedur in the context of formulating policies and
telah sesuai dengan standar yang berlaku procedures in accordance with generally
secara umum, ketentuan, dan/ atau peraturan applicable standards, provisions, and / or laws
perundang-undangan. and regulations.
Ruang Lingkup Pengukuran Risiko The Risk Measurement Scope
Pengukuran risiko dilakukan terhadap seluruh jenis Risk measurement is carried out on all types of risks
risiko yang melekat pada kegiatan bisnis Bank untuk inherent in the Bank's business activities to determine
mengetahui profil risiko Bank. the Bank's risk profile.
Pengukuran risiko digunakan sebagai acuan dalam Risk measurement is used as a reference in carrying
melakukan pengendalian, dilakukan secara berkala out control, carried out periodically both for products
baik untuk produk dan portofolio maupun seluruh and portfolios and all business activities. Risk
aktivitas bisnis. Metode pengukuran risiko dilakukan measurement methods are carried out quantitatively
secara kuantitatif dan/ atau kualitatif pada masing- and / or qualitatively at each risk and are adjusted to the
masing risiko dan disesuaikan dengan karakteristik dan characteristics and complexity of business activities.
kompleksitas kegiatan usaha.
Pengukuran risiko melalui metode stress testing juga Risk measurement through the stress testing method is
dilakukan secara berkala untuk mengetahui potensi also carried out periodically to determine the potential
kerugian/ capital charge yang ditimbulkan pada kondisi loss / capital charge caused by disaster conditions,
disaster tentunya dengan skenario tertentu yang telah of course, with certain scenarios that have been
ditetapkan. determined.
Dalam melakukan pengukuran risiko-risiko pada In measuring risks in assessing the Bank's risk profile
penilaian profil risiko Bank menggunakan indikator/ using indicators/parameters, namely:
parameter yaitu :
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1. Risiko Kredit: 1. CreditRisk:
a. Komposisi portofolio aset dan tingkat a. Asset portfolio composition and concentration
konsentrasi; level
b. Kualitas penyediaan dana dan kecukupan b. Quality of provision of funds and adequacy of
pencadangan; reserves
c. Strategi penyediaan dana dan sumber c. Strategies for providing funds and sources of
timbulnya penyediaan dana; emergence of the provision of funds
d. Faktor eksternal. d. External factors.
2. Risiko Pasar: 2. Market Risk:
a. Volume dan komposisi portfolio; a. Volume and composition of portfolio
b. Kerugian potensial (potential loss) risiko suku b. Potential loss of interest rate risk in banking
bunga dalam banking book (interest rate risk book (IRRBB)
in banking book – IRRBB);
c. Strategi dan kebijakan bisnis (strategi bisnis c. Business strategy and policy (business strategy
terkait suku bunga pada banking book). related to interest rates in the banking book).
3. Risiko Likuiditas: 3. Liquidity Risk:
a. Akses pada sumber-sumber pendanaan; a. Access to funding sources;
b. Komposisi dari aset, kewajiban, dan transaksi b. Composition of assets, liabilities, and
rekening administratif; administrative account transactions
c. Konsentrasi dari aset dan kewajiban; c. Concentration of assets and liabilities
d. Kerentanan pada kebutuhan pendanaan. d. Vulnerability to funding needs
4. Risiko Operasional: 4. Operational Risks:
a. Karakteristik dan kompleksitas bisnis; a. Characteristics and complexity of the business
b. Sumber daya manusia; b. Human resources
c. Teknologi informasi dan infrastruktur c. Information technology and supporting
pendukung; infrastructure
d. Fraud; d. Fraud
e. Kejadian eksternal. e. External events.
5. Risiko Hukum: 5. Legal Risks:
a. Faktor litigasi; a. Litigation factors
b. Faktor kelemahan perikatan; b. Factor of weakness of the alliance
c. Faktor ketiadaan/perubahan perundang- c. Factor of absence / change of legislation.
undangan.
6. Risiko Reputasi: 6. Reputation Risk:
a. Pengaruh reputasi dan pemilik Bank dan a. Influence of reputation and owner of the Bank
perusahaan terkait; and related companies
b. Pelanggaran etika bisnis; b. Violation of business ethics
c. Kompleksitas produk dan kerjasama bisnis c. Product complexity and business cooperation
Bank; of the Bank
d. Frekuensi, materialitas, dan eksposur d. Frequency, materiality, and exposure to
pemberitaan negatif; negative news
e. Frekuensi dan materialitas keluhan nasabah. e. Frequency and materiality of customer
complaints.
7. Risiko Stratejik: 7. Strategic Risk:
a. Kesesuaian strategi dengan kondisi lingkungan a. Conformity of the strategy to the conditions of
bisnis; the business environment
b. Strategi berisiko tinggi dan strategi berisiko b. High-risk strategies and low-risk strategies
rendah;
c. Posisi bisnis Bank; c. The Bank's business position
d. Pencapaian rencana bisnis Bank. d. Achievement of the Bank's business plan
8. Risiko Kepatuhan: 8. Compliance Risk:
a. Jenis dan signifikansi pelanggaran; a. Type and significance of violations
b. Frekuensi pelanggaran; b. Frequency of violations
c. Pelanggaran terhadap ketentuan atas transaksi c. Violation of the provisions of certain financial
keuangan tertentu. transactions.
Pelaporan Reporting
Pelaporan eksposur risiko keseluruhan Bank Mestika Reporting of Bank Mestika's overall risk exposure is
disampaikan secara berkala kepada Direksi dan submitted periodically to the Board of Directors and
juga dibahas pada rapat Komite Manajemen Risiko. also discussed at the Risk Management Committee
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Sedangkan pelaporan kepada Dewan Komisaris meeting. While reporting to the Board of Commissioners
disampaikan melalui Komite Pemantau Risiko. is submitted through the Risk Monitoring Committee.
Laporan yang disampaikan mencakup informasi: The report includes information:
a. Risk appetite threshold dan risk tolerance Bank; a. Risk appetite threshold dan risk tolerance Bank
b. Tingkat profil risiko b. Risk profile level
c. Tingkat kesehatan bank c. Bank soundness level
d. Eksposur risiko secara keseluruhan yang mencakup d. Overall risk exposure which includes exposure per
eksposur per jenis risiko dan per jenis aktivitas; risk type and per activity type
e. Kepatuhan terhadap kebijakan dan prosedur dan e. Compliance with policies and procedures and
penetapan limit; setting limits
f. Realisasi pelaksanaan manajemen risiko f. Realization of the implementation of risk
dibandingkan dengan tujuan dan target yang management in comparison with the goals and
ditetapkan; targets set
g. Stress testing; g. Stress testing
h. Kondisi makro ekonomi yang dapat berdampak h. Macroeconomic conditions that may impact on the
pada Bank. Bank
Bagian manajemen risiko menyusun laporan Profil The risk management department prepares a Risk Profile
Risiko dan laporan Tingkat Kesehatan Bank yang report and a Bank Health Level report which is reported
dilaporkan kepada Dewan Komisaris, Presiden Direktur, to the Board of Commissioners, President Director,
Direktur Kepatuhan, Ketua Komite Manajemen Risiko Compliance Director, Chairman of the Risk Management
dan juga kepada Otoritas Jasa Keuangan melalui sistem Committee and also to the Financial Services Authority
pelaporan SIPENA. through the SIPENA reporting system.
Stress Testing Stress Testing
Bank Mestika melakukan proses stress testing secara Bank Mestika conducts a periodic stress testing
periodik untuk mengetahui dampak perubahan kondisi process to determine the impact of changes in
eksternal yang berdampak pada kinerja,kondisi external conditions that have an impact on the Bank's
likuiditas dan permodalan Bank. performance, liquidity and capital conditions.
Pelaksanaan stress testing mencakup jenis-jenis risiko The implementation of stress testing includes the main
utama yaitu risiko kredit, risiko pasar dan risiko likuiditas. types of risk, namely credit risk, market risk and liquidity
Sejak pandemi COVID-19 menyebar pada tahun 2020 risk. Since the COVID-19 pandemic spread in 2020 until
hingga saat ini Bank Mestika secara berkala melakukan now Bank Mestika has periodically conducted stress
stress testing dengan berbagai skenario dengan melihat testing with various scenarios by looking at the latest
pada kondisi-kondisi terkini yang berkembang. conditions that are developing.
Beberapa skenario stress test yang digunakan oleh Some stress test scenarios used by Bank Mestika:
Bank Mestika:
1. Stress Test Risiko Kredit 1. Credit Risk Stress Test
Stress test dilakukan pada eksposur-eksposur Stress tests are performed on credit risk exposures
risiko kredit seperti pada: such as:
a. Sektor Ekonomi; a. Economysector
b. Debitur Inti, b. Core Debtors
c. Sektor Komoditas Kelapa Sawit, c. Palm Oil Commodity Sector
d. Kualitas Kredit d. Credit Quality.
Stress Test dilakukan dengan beberapa skenario, Stress Test is carried out with several scenarios,
diantaranya: including:
a. Hypothetical Stress Scenario dengan a. Hypothetical Stress Scenario using
menggunakan pengukuran indeks konsentrasi. concentration index measurement.
b. Historical Stress Test dengan menggunakan b. Historical Stress Test using historical data
riwayat data historis yang pernah terjadi. history that has occurred
c. Migration collecbility dilakukan dengan c. Migration collectibility is carried out by
mengukur peningkatan kolekbilitas kredit. measuring the increase in credit collectibility.
2. Stress Test Risiko Pasar 2. Market Risk Stress Test
Stress test dilakukan menggunakan Scenario The stress test is carried out using Scenario
Sensitivity Analysis dengan asumsi terjadinya Sensitivity Analysis assuming a change in interest
perubahan suku bunga pada sisi aset dan rates on the bank's assets and liabilities for foreign
kewajiban Bank untuk denominasi Valas dengan currency denominations by using NII GAP based
menggunakan NII GAP berdasarkan repricing on a repricing profile to determine the impact /
profile untuk mengetahui dampak/potensi kerugian potential loss on the Bank's rentability.
(potential loss) pada rentabilitas Bank.
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Stress test juga dilakukan dengan asumsi kenaikan Stress test is also carried out assuming an increase
kurs valas dengan memperhitungan PDN Bank. in the foreign exchange rate by calculating the
Stress test terhadap perubahan yield surat berharga Bank's PDN. Stress test on changes in securities
dilakukan dengan menghitung kemungkinan yields is carried out by calculating the possibility
penurunan harga obligasi yang berpengaruh pada of a decrease in bond prices that affectthe Bank's
permodalan Bank. capital.
3. Stress Test Risiko Likuiditas 3. Liquidity Risk Stress Test
Stress test pada risiko likuiditas dengan Stress test on liquidity risk by using a mismatch
menggunakan skenario mismatch pada maturity scenario on the maturity profile to measure the
profile untuk mengukur beban likuiditas Bank. Bank's liquidity load.
Strategi Pengendalian Risiko Risk Control Strategies
Bank mengatur strategi pengendalian risiko melalui The Bank regulates risk control strategies through
kebijakan dan prosedur serta penetapan limit yang policies and procedures as well as setting predetermined
telah ditetapkan, melakukan stress testing dengan limits, conducting stress testing by projecting losses
memproyeksi kerugian yang mungkin akan terjadi. that may occur. Hedging, insurance, and other controls
Lindung nilai (hedging), asuransi, dan pengendalian while still paying attention to their suitability with the
lainnya dengan tetap memperhatikan kesesuaiannya Bank's risk appetite and business strategy.
dengan risk appetite dan strategi bisnis Bank.
Pengungkapan Kualitatif Risiko Kredit Qualitative Disclosure of Credit Risk
a. Integrasi Model Bisnis Dengan Profil Risiko Kredit a. Integration of Business Model with Credit Risk Profile
Untuk menentukan model bisnis dan terintegrasi To determine the business model and its integration
dengan profil Risiko Kredit, Bank Mestika melakukan with Credit Risk profile, Bank Mestika conducts
penilaian tingkat kesehatan Bank dengan an assessment of the Bank's health level using a
menggunakan pendekatan berdasarkan risiko risk-based approach as stipulated in SEOJK No.14/
yang diatur didalam SEOJK No.14/SEOJK.03/2017 SEOJK.03/2017 on Health Level Assessment of
tentang Penilaian Tingkat Kesehatan Bank Umum, Commercial Banks, by assessing the risk profile of
dengan melakukan penilaian profil risiko terhadap inherent risk and the quality of risk management
risiko inheren dan kualitas penerapan manajemen implementation.
risiko.
1. Inherent Risk Assessment
1. Penilaian Risiko Inheren In conducting inherent risk assessment for
Didalam melakukan penilaian risiko inheren credit risk, Bank Mestika pays attention to the
untuk risiko kredit Bank Mestika memperhatikan risks inherent in the Bank's business activities,
risiko yang melekat pada kegiatan bisnis Bank, both quantifiable and non-quantifiable, which
baik yang dapat dikuantifikasi maupun yang have the potential to affect the Bank's financial
tidak dapat dikuantifikasi, yang berpotensi position.
mempengaruhi posisi keuangan Bank.
Bank Mestika assesses the inherent risk of
Bank Mestika didalam melakukan penilaian credit risk by taking into account quantitative
atas risiko inheren pada risiko kredit dilakukan and qualitative parameters or indicators
dengan memperhatikan parameter atau that refer to several minimum parameters
indikator yang bersifat kuantitatif dan kualitatif or indicators set forth in SEOJK No.14/
yang mengacu pada beberapa parameter SEOJK.03/2017 concerning Health Level
atau indikator minimum yang telah ditetapkan Assessment of Commercial Banks and adding
dalam SEOJK No.14/SEOJK.03/2017 tentang several other parameters in accordance with
Penilaian Tingkat Kesehatan Bank Umum dan the characteristics and complexity of the
menambahkan beberapa parameter lain yang Bank's business, such as the assessment of
sesuai dengan karakteristik dan kompleksitas the Bank's credit concentration related to the
usaha Bank, seperti penilaian konsentrasi Palm Oil Commodity which is one of the Bank's
kredit Bank terkait Komoditas Kelapa Sawit largest businesses (highest concentration)
dimana yang merupakan salah satu bisnis which is considered necessary for continuous
Bank terbesar (konsentrasi tertinggi) yang risk monitoring.
dianggap perlu dilakukan pematauan risiko
secara berkesinambungan.
Dalam menilai risiko inheren untuk risiko kredit, In assessing inherent risk for credit risk, the
parameter yang digunakan antara lain: parameters used include:
a. Komposisi portfolio aset dan tingkat a. Asset portfolio composition and
konsentrasi concentration level
b. Kualitas penyediaan dana dan kecukupan b. Quality of provision of funds and adequacy
pencadangan of reserves
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
c. Strategi penyediaan dana dan sumber c. Funding strategy and sources of fund
timbulnya penyediaan dana generation
d. Faktor eksternal d. External factors
2. Penilaian Kualitas Penerapan Manajemen 2. Assessment of the Quality of Risk Management
Risiko Implementation
Penilaian kualitas penerapan manajemen risiko Assessment of the quality of Bank Mestika's
Bank Mestika mencerminkan penilaian terhadap risk management implementation reflects
kecukupan sistem pengendalian risiko dengan an assessment of the adequacy of the risk
memperhatikan karakteristik, kompleksitas control system by taking into account the
usaha dan tingkat risiko yang dapat ditoleransi characteristics, business complexity and the
oleh Bank didalam menjalankan model bisnis level of risk that can be tolerated by the Bank
yang telah ditentukan. in running a predetermined business model.
Penilaian kualitas penerapan manajemen risiko Assessment of the quality of credit risk
kredit dilakukan terhadap 4 (empat) aspek management implementation is conducted on
yang saling terkait, yaitu: 4 (four) interrelated aspects, namely:
a. Tata Kelola risiko a. Risk governance
b. Kerangkan Manajemen Risiko b. Risk Management Framework
c. Proses Manajemen Risiko, Kecukupan c. Risk Management Process, Adequacy
Sumber Daya Manusia dan Kecukupan of Human Resources and Adequacy of
Sistem Informasi Manajemen Management Information System
d. Kecukupan Sistem Pengendalian Risiko d. Adequacy of Risk Control System
b. Kebijakan Manajemen Risiko Kredit dan Limit b. Credit Risk Management Policy and Limit
Bank Mestika didalam menetapkan kebijakan Bank Mestika in establishing credit risk
manajemen risiko kredit sejalan dengan management policy is in line with the Bank's
perkembangan bisnis Bank dan tetap mengacu business development and still refers to the
pada kebijakan Regulator yang berlaku dan applicable regulatory policies and international
international best practice yang diterapkan di best practices applied in Indonesian banking.
perbankan Indonesia.
Untuk mendukung penerapan manajemen risiko To support the implementation of good risk
yang baik, Bank Mestika didalam menetapkan management, Bank Mestika in establishing risk
kebijakan manajemen risiko terkait risiko kredit management policies related to credit risk pays
memperhatikan pengendalian internal, struktur attention to internal control, organizational
organisasi, pemisahan fungsi dan wewenang serta structure, separation of functions and authorities
prosedur penetapan limit. as well as limit setting procedures.
Kebijakan dan prosedur tersebut mencakup: The policies and procedures include:
- Prosedur yang jelas untuk persetujuan - Clear procedures for approval of provision
penyediaan dana, termasuk perubahan, of funds, including changes, renewals and
pembaruan, dan pembiayaan kembali. refinancing.
- Pemastian bahwa seluruh penyediaan dana - Ensuring that all funding is provided on an
dilakukan secara terkendali (arm’s length arm's length basis.
basis).
- Kebijakan dan prosedur untuk mengidentifikasi - Policies and procedures to identify credit
adanya risiko konsentrasi kredit termasuk concentration risk, including identification of
identifikasi Risiko Kredit yang berasal dari credit risk from country risk and transfer risk.
country risk dan transfer risk.
- Metode perhitungan pencadangan yang - The method of calculating reserves established
dibentuk untuk masing-masing portofolio for each funding portfolio, including reserves
penyediaan dana, termasuk pencadangan for risks originating from country risk and
risiko yang berasal dari country risk dan transfer risk.
transfer risk.
Didalam menetapkan limit risiko kredit Bank In setting credit risk limit, Bank Mestika refers to
Mestika mengacu pada strategi bisnis, profil risiko the business strategy, risk profile and capital plan
dan rencana permodalan Bank. Limit risiko Bank of the Bank. The Bank's risk limit is regulated in the
diatur dalam Pedoman Risk Appetite yang disusun Risk Appetite Guidelines prepared by the Board of
oleh Direksi dengan review dan persetujuan dari Directors with review and approval from the Board
Dewan Komisaris. of Commissioners.
Risk Appetite Bank diterjemahkan dalam Risk The Bank's Risk Appetite is translated into a
Appetite Statement yang dijabarkan secara detail Risk Appetite Statement which is elaborated in
pada Risk Appetite Threshold dan Risk Tolerance detail in the Risk Appetite Threshold and Risk
dan dikomunikasikan kepada seluruh satuan kerja Tolerance and communicated to all relevant work
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
terkait dan dipergunakan untuk penilaian profil units and used for credit risk profile assessment
risiko kredit dan dikaji ulang secara berkala sejalan and reviewed periodically in line with the Bank's
dengan arah bisnis Bank. business direction.
c. Struktur Organisasi Manajemen Risiko Kredit c. Credit Risk Management Organizational Structure
Penerapan manajemen risiko untuk risiko kredit The implementation of risk management for credit risk
adalah dengan adanya fungsi control/ pengawasan is through the active control/supervision function of
aktif Direksi dan Dewan Komisaris yang mencakup: the Board of Directors and Board of Commissioners:
- Direksi bertanggung jawab agar seluruh - The Board of Directors is responsible for
aktivitas penyediaan dana dilakukan sesuai ensuring that all funding activities are carried
dengan strategi dan kebijakan Risiko Kredit out in accordance with Credit Risk strategies
yang disetujui oleh Dewan Komisaris. and policies approved by the Board of
Commissioners.
- Direksi memastikan bahwa penerapan - The Board of Directors ensures that the
manajemen risiko dilakukan secara efektif implementation of risk management is carried
pada pelaksanaan aktivitas penyediaan dana, out effectively in the implementation of funding
antara lain memantau perkembangan dan activities, including monitoring developments
permasalahan dalam aktivitas bisnis terkait and problems in business activities related
risiko kredit, termasuk penyelesaian kredit to credit risk, including the resolution of non-
bermasalah. performing loans.
- Dewan Komisaris memantau penyediaan dana - The Board of Commissioners monitors the
termasuk mengkaji ulang penyediaan dana provision of funds including reviewing the
dengan jumlah besar atau yang diberikan provision of funds with large amounts or those
kepada pihak terkait. provided to related parties.
Dalam penerapan manajemen risiko yang baik, In implementing good risk management, the Bank's
manajemen Bank membentuk organisasi yang management established an organization responsible
bertanggung jawab untuk menangani risiko kredit, for handling credit risk, which consists of:
yang terdiri dari:
a. Unit Bisnis a. Business Unit
Unit yang melaksanakan aktivitas penyaluran The unit that carries out fund disbursement
dana (Marketing) yang terdapat pada setiap activities (Marketing) located in each
kantor operasional Bank Mestika serta operational office of Bank Mestika and
melakukan survey awal terhadap calon conducts an initial survey of prospective
nasabah penerima dana. customers receiving funds.
b. Divisi Kredit b. Credit Division
Divisi Kredit bertugas untuk melakukan The Credit Division is in charge of reviewing
review terhadap proposal kredit yang diajukan credit proposals submitted by customers
nasabah sebelum dilanjutkan kepada Komite before proceeding to the Credit Committee.
Kredit.
c. Remedial c. Remedial
Bagian remedial melakukan penanganan dan The remedial department handles and recovers
pemulihan terhadap kredit bermasalah. non-performing loans.
d. Satuan Kerja Kepatuhan d. Compliance Working Unit
SKK melakukan complaince review atas proses SKK conducts a complaint review of the
pemberian kredit khususnya dalam hal legalitas credit granting process, especially in terms
usaha, KPMM, BMPK, dan konsentrasi kredit. of business legality, CAR, LLL, and credit
concentration.
e. Komite Kredit e. Credit Committee
Memberikan persetujuan atau penolakan Gives approval or rejection of credit in
kredit sesuai dengan batas wewenang yang accordance with predetermined authority
telah ditentukan. limits.
f. Bagian Manajemen Risiko f. Risk Management Section
Bagian Manajemen Risiko melakukan The Risk Management Section monitors and
pemantauan dan analisa terhadap pengelolaan analyzes credit risk management on a regular
risiko kredit secara berkala. basis.
g. Komite Kebijakan Perkreditan g. Credit Policy Committee
Membantu Direksi dalam merumuskan Assists the Board of Directors in formulating
kebijakan, mengawasi pelaksanaan kebijakan, policies, overseeing the implementation of
memantau perkembangan dan kondisi policies, monitoring the development and
portofolio perkreditan serta memberikan condition of the credit portfolio and providing
saran-saran langkah perbaikan. suggestions for corrective measures.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
d. Pengendalian Internal Risiko Kredit d. Credit Risk Internal Control
Hubungan antara fungsi manajemen Risiko Kredit, The relationship between Credit Risk management,
pengendalian risiko, kepatuhan dan audit internal risk control, compliance and internal audit
tercermin dalam sistem pengendalian intern Bank functions is reflected in Bank Mestika's internal
Mestika yang diimplementasikan dengan model control system which is implemented with a three
three lines of defense yang terdiri dari: lines of defense model consisting of:
1. First line: 1. First line:
- Unit Bisnis yang melakukan penyaluran - Business units that disburse funds and
dana serta melakukan survey awal conduct initial surveys of prospective
terhadap calon nasabah dan sebagai risk customers and as risk owners who carry
owner yang melakukan pengelolaan risiko out risk management of the risks inherent
terhadap risiko yang melekat pada bisnis. in the business. Credit Division that
Divisi Kredit yang melakukan review reviews credit proposals submitted by
proposal kredit yang diajukan oleh unit business units.
bisnis.
2. Second line: 2. Second line:
- Bagian Manajemen Risiko melakukan - The Risk Management Division monitors
pemantauan dan Analisa terhadap and analyzes credit risk management.
pengelolaan risiko kredit.
- Satuan Kerja Kepatuhan melakukan - Compliance Unit conducts compliance
compliance review atas proses kredit yang review on the credit process.
dilakukan.
3. Third line: 3. Third line:
Audit Internal melakukan penilaian secara Internal Audit conducts an independent
independent terhadap kesesuaian proses assessment of the suitability of the credit
manajemen risiko kredit dan sistem risk management process and internal
pengendalian intern dengan kebijakan dan control system with policies and procedures
prosedur yang ditetapkan secara internal serta established internally as well as compliance
kesesuaian dengan ketentuan regulator. with regulatory requirements.
e. Pelaporan Eksposur Risiko Kredit e. Credit Risk Exposure Reporting
Fungsi Manajemen Risiko Kredit yaitu melakukan The Credit Risk Management function is to identify,
identifikasi, pengukuran, pemantauan dan measure, monitor and control risks, the results of
pengendalian risiko yang hasilnya dilaporkan which are reported to the Board of Directors and
kepada Direksi dan Dewan Komisaris. the Board of Commissioners.
Laporan-laporan yang memuat tentang eksposur Reports containing Credit Risk exposure include:
Risiko Kredit, diantaranya:
1. Laporan Risiko Inheren yang dilakukan secara 1. Inherent Risk Report which is conducted on a
bulanan monthly basis
2. Laporan Profil Risiko yang dilakukan secara 2. Risk Profile Report which is conducted on a
triwulanan quarterly basis
3. Laporan Analisa Pengelolaan Risiko dilakukan 3. Risk Management Analysis Report conducted
secara triwulanan on a quarterly basis
4. Laporan Tingkat Kesehatan Bank yang 4. Bank Health Level Report conducted on a
dilakukan secara semesteran semesterly basis
Pada laporan-laporan tersebut dilakukan In these reports, the process of measuring
proses pengukuran dan analisa risiko kredit and analyzing credit risk on the Bank's credit
pada konsentrasi kredit Bank, Kualitas kredit concentration, the Bank's credit quality, adequacy
Bank, Kecukupan pencadangan, Stress test dan of provisioning, Stress test is carried out and
dilaporkan kepada Direksi & Dewan Komisaris, reported to the Board of Directors & Board
serta dibahas dalam Rapat Komite Pemantau Risiko of Commissioners, and discussed in the Risk
dan Komite Manajamen Risiko. Monitoring Committee and Risk Management
Committee Meetings.
2023 Annual Report PT Bank Mestika Dharma Tbk 275
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual
Disclosures of Net Receivables by Region - Bank Individually
31 Desember 2023 | 31 December 2023
Tagihan Bersih Berdasarkan Wilayah
Kategori Portofolio
No. Net Bills By Region
Portofolio Category
Wilayah 1 Wilayah 2 Wilayah 3
Region 1 Region 2 Region 3
(1) (2) (3) (4) (5)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 5.701.011 0 0
Tagihan Kepada Entitas Sektor Publik
2 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional
3 0 0 0
Receivables on Multilateral Development Banks and international Institution
4 Tagihan Kepada Bank | Receivable on Banks 210.661 119 0
5 Tagihan berupa Covered Bond | Receivable in form of Coverd Bond 0 0 0
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya
6 0 0 0
Receivable on Securities Companies and Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas dan Instrumen
Modal Lainnya
7 0 0 0
Receivables in the form of Securities/Subordinated Receivables, Equity
and Other Capital Instruments
8 Kredit Beragun Rumah Tinggal | Loans secured by residential property 1.238.755 184.966 79.198
Kredit Beragun Properti Komersial
9 0 0 0
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan Konstruksi
10 822.220 67.638 6.359
Loan for Land Acquisition, Land Processing and Construction
11 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel
12 589.216 46.624 37.655
Receivables on micro small business and retail portofolio
13 Tagihan Kepada Korporasi | Receivable on corporate 4.432.556 1.377.945 476.613
14 Tagihan Yang Telah Jatuh Tempo | Mature receivables 63.477 559 707
15 Aset Lainnya | Other assess 660.864 80.027 36.617
Total | Amount 13.718.760 1.757.878 637.149
Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Konsolidasi
dengan Perusahaan Anak
Disclosures of Net Receivables by Region - Consolidated with Subsidiaries
31 Desember 2023 | 31 December 2023
Tagihan Bersih Berdasarkan Wilayah
Kategori Portofolio
No. Net Bills By Region
Portofolio Category
Wilayah 1 Wilayah 2 Wilayah 3
Region 1 Region 2 Region 3
(1) (2) (3) (4) (5)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 5.701.011 0 0
Tagihan Kepada Entitas Sektor Publik
2 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional
3 0 0 0
Receivables on Multilateral Development Banks and international Institution
4 Tagihan Kepada Bank | Receivable on Banks 216.829 119 0
5 Tagihan berupa Covered Bond | Receivable in form of Coverd Bond 0 0 0
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya
6 0 0 0
Receivable on Securities Companies and Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas dan Instrumen
Modal Lainnya
7 0 0 0
Receivables in the form of Securities/Subordinated Receivables, Equity
and Other Capital Instruments
8 Kredit Beragun Rumah Tinggal | Loans secured by residential property 1.238.755 184.966 79.198
Kredit Beragun Properti Komersial
9 0 0 0
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan Konstruksi
10 822220 67638 6359
Loan for Land Acquisition, Land Processing and Construction
11 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel
12 594.225 46.624 37.655
Receivables on micro small business and retail portofolio
13 Tagihan Kepada Korporasi | Receivable on corporate 4.432.556 1.377.945 476.613
14 Tagihan Yang Telah Jatuh Tempo | Mature receivables 63.477 559 707
15 Aset Lainnya | Other assess 666.692 80.027 36.617
Total | Amount 13.735.765 1.757.878 637.149
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022 | 31 December 2022
Tagihan Bersih Berdasarkan Wilayah
Net Bills By Region
dst. Wilayah 1 Wilayah 2 Wilayah 3 dst.
Total Total
Etc Region 1 Region 2 Region 3 Etc
(6) (7) (8) (9) (10) (11) (12)
0 5.701.011 6.898.010 0 0 0 6.898.010
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 210.780 48.679 519 0 0 49.198
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 1.502.919 1.289.272 163.857 99.224 0 1.552.353
0 0 19.030 0 0 0 19.030
0 896.217 0 0 0 0 0
0 0 0 107 0 0 107
0 673.495 283.677 24.271 17.859 0 325.807
0 6.287.114 5.197.984 1.208.332 434.652 0 6.840.968
0 64.743 47.001 475 488 0 47.964
0 777.508 781.439 87.738 38.177 0 907.354
0 16.113.787 14.565.092 1.485.299 590.400 0 16.640.791
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022 | 31 December 2022
Tagihan Bersih Berdasarkan Wilayah
Net Bills By Region
dst. Wilayah 1 Wilayah 2 Wilayah 3 dst.
Total Total
Etc Region 1 Region 2 Region 3 Etc
(6) (7) (8) (9) (10) (11) (12)
0 5.701.011 6.898.010 0 0 0 6.898.010
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 216.948 48.679 519 0 0 49.198
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 1.502.919 1.289.272 163.857 99.224 0 1.552.353
0 0 19.030 0 0 0 19.030
0 896.217 0 0 0 0 0
0 0 0 107 0 0 107
0 678.504 283.677 24.271 17.859 0 325.807
0 6.287.114 5.197.984 1.208.332 434.652 0 6.840.968
0 64.743 47.001 475 488 0 47.964
0 783.336 801.054 87.738 38.177 0 926.969
0 16.130.792 14.584.707 1.485.299 590.400 0 16.660.406
2023 Annual Report PT Bank Mestika Dharma Tbk 277
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual
Disclosure of Net Receivables Based on Remaining Contract Period - Bank Individually
31 Desember 2023 | 31 December 2023
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Net receivables based on contract time period
Kategori Portofolio
No.
Portofolio Category > 1 tahun years > 3 tahun years
≤ 1 tahun years s.d s.d > 5 tahun years
3 tahun years 5 tahun years
(1) (2) (3) (4) (5) (6)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 1.394.092 240.544 766.929 3.144.790
2 Tagihan Kepada Entitas Sektor Publik | Receivables on Public Sector Entities 0 0 0 0
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral Development Banks and international Institution
4 Tagihan Kepada Bank | Receivable on Banks 175.139 0 0 0
5 Tagihan berupa Covered Bond | Receivable in form of Coverd Bond 0 0 0 0
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya
6 0 0 0 0
Receivable on Securities Companies and Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas dan Instrumen
Modal Lainnya
7 0 0 0 0
Receivables in the form of Securities/Subordinated Receivables, Equity
and Other Capital Instruments
8 Kredit Beragun Rumah Tinggal | Loans secured by residential property 22.985 173.818 286.679 1.019.437
9 Kredit Beragun Properti Komersial | Loans secured by commercial real estate 0 0 0 0
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan Konstruksi
10 185.133 438.336 159.904 112.844
Loan for Land Acquisition, Land Processing and Construction
11 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel
12 320.193 122.032 79.798 151.472
Receivables on micro small business and retail portofolio
13 Tagihan Kepada Korporasi | Receivable on corporate 2.088.152 1.210.463 1.387.757 1.600.742
14 Tagihan Yang Telah Jatuh Tempo | Mature receivables 4.687 10.065 9.127 40.864
15 Aset Lainnya | Other assess 0 0 0 0
Total | Amount 4.190.381 2.195.258 2.690.194 6.070.149
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak – Bank secara
Konsolidasi dengan Perusahaan Anak
Disclosure of Net Receivables Based on Remaining Contract Period – Consolidated with
Subsidiaries
31 Desember 2023 | 31 December 2023
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Net receivables based on contract time period
Kategori Portofolio
No.
Portofolio Category > 1 tahun years > 3 tahun years
≤ 1 tahun years s.d s.d > 5 tahun years
3 tahun years 5 tahun years
(1) (2) (3) (4) (5) (6)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 1.394.092 240.544 766.929 3.144.790
2 Tagihan Kepada Entitas Sektor Publik | Receivables on Public Sector Entities 0 0 0 0
Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral Development Banks and international Institution
4 Tagihan Kepada Bank | Receivable on Banks 177.464 0 0 0
5 Tagihan berupa Covered Bond | Receivable in form of Coverd Bond 0 0 0 0
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya
6 0 0 0 0
Receivable on Securities Companies and Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas dan Instrumen
Modal Lainnya
7 0 0 0 0
Receivables in the form of Securities/Subordinated Receivables, Equity
and Other Capital Instruments
8 Kredit Beragun Rumah Tinggal | Loans secured by residential property 22.985 173.818 286.679 1.019.437
9 Kredit Beragun Properti Komersial | Loans secured by commercial real estate 0 0 0 0
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan Konstruksi
10 185.133 438336 159904 112844
Loan for Land Acquisition, Land Processing and Construction
11 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel
12 320.193 122.032 79.798 156.481
Receivables on micro small business and retail portofolio
13 Tagihan Kepada Korporasi | Receivable on corporate 2.088.152 1.210.463 1.387.757 1.600.742
14 Tagihan Yang Telah Jatuh Tempo | Mature receivables 4.687 10.065 9.127 40.864
15 Aset Lainnya | Other assess 0 0 0 0
Total | Amount 4.192.706 2.195.258 2.690.194 6.075.158
278 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022 | 31 December 2022
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Net receivables based on contract time period
Non- Non-
> 1 tahun years > 3 tahun years > 3 tahun years
Kontraktual Kontraktual
Total s.d s.d s.d 5 tahun > 5 tahun years Total
Non- Non-
3 tahun years 5 tahun years years
contractual contractual
(7) (8) (9) (10) (11) (12) (13) (14)
154.656 5.701.011 55.493 54.878 510.853 5.250.518 1.026.268 6.898.010
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
35.641 210.780 0 5.164 0 0 44.034 49.198
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 1.502.919 18.294 128.661 324.059 1.081.339 0 1.552.353
0 0 19.030 0 0 0 0 19.030
0 896.217 0 0 0 0 0 0
0 0 0 22 0 85 0 107
0 673.495 118133 73250 49683 84741 0 325.807
0 6.287.114 2.112.454 1.575.426 1.056.688 2.096.400 0 6.840.968
0 64.743 3.409 1.521 12.757 30.277 0 47.964
777.508 777.508 0 0 0 0 907.354 907.354
967.805 16.113.787 2.326.813 1.838.922 1.954.040 8.543.360 1.977.656 16.640.791
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022 | 31 December 2022
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Net receivables based on contract time period
Non- Non-
> 1 tahun years > 3 tahun years > 3 tahun years
Kontraktual Kontraktual
Total s.d s.d s.d 5 tahun > 5 tahun years Total
Non- Non-
3 tahun years 5 tahun years years
contractual contractual
(7) (8) (9) (10) (11) (12) (13) (14)
154.656 5.701.011 55.493 54.878 510.853 5.250.518 1.026.268 6.898.010
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
39.484 216.948 0 5.164 0 0 44.034 49.198
0 0 0
0 0 0
0 0 0
0 1.502.919 18.294 128.661 324.059 1.081.339 0 1.552.353
0 0 19.030 0 0 0 0 19.030
0 896.217 0
0 0 0 22 0 85 0 107
0 678.504 118133 73250 49683 84741 0 325.807
0 6.287.114 2.112.454 1.575.426 1.056.688 2.096.400 0 6.840.968
0 64.743 3.409 1.521 12.757 30.277 0 47.964
783.336 783.336 0 0 0 0 926.969 926.969
977.476 16.130.792 2.326.813 1.838.922 1.954.040 8.543.360 1.997.271 16.660.406
2023 Annual Report PT Bank Mestika Dharma Tbk 279
Page 280
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi – Bank secara individual
Disclosure of Net Claims by Economic Sector - Bank Individually
Tagihan Kepada
Bank Pembangunan
Tagihan Kepada Multilateral
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Sektor Ekonomi Pemerintah Publik Internasional Bank
No.
Economy Sector Receivable on Receivable on Receivable on Receivable on
sovereign public sector multilateral banks
entities development banks
and international
institution
(1) (2) (3) (4) (5) (6)
31 Desember/December 2023
Pertanian, Kehutanan, dan Perikanan
1 0 0 0 0
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 0 0 0 0
3 Industri Pengolahan | Manufacturing 0 0 0 0
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara
4 0 0 0 0
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan
dan Daur Ulang Sampah Water Management,
5 0 0 0 0
Waste Water Management, Waste Management and
Recycling of Household Ivity as An Employer
6 Konstruksi | Construction 0 0 0 0
Perdagangan besar dan eceran; Reparasi dan
Perawatan Mobil dan Sepeda Motor
7 0 0 0 0
Large trade and retail; Car and Motorcycle Repair
and Maintenance
Pengangkutan dan Pergudangan
8 0 0 0 0
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan
9 Minum Provision of Accommodation and Provision of 0 0 0 0
Drinking Food
Informasi dan Komunikasi
10 0 0 0 0
Information and communication
Aktivitas Keuangan dan Asuransi
11 0 0 0 0
Financial and Insurance Activities
12 Real Estat | Real estate 0 0 0 0
Aktivitas Profesi, Ilmiah dan Teknis
13 0 0 0 0
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa
Hak Opsi, Ketenagakerjaan, Agen Perjalanan,
14 dan Penunjang Usaha Lainnya | Rental and Lease 0 0 0 0
Activities Without Option Rights, Employment, Travel
Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan
Sosial Wajib
15 0 0 0 0
Mandatory Government, Defense, and Social
Security Administrations
16 Pendidikan | Education 0 0 0 0
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 0 0 0 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi
18 0 0 0 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 0 0 0 0
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra
Internasional Lainnya
21 0 0 0 0
International institution and other extra international
agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0 0
23 Lainnya | Others 5.701.011 0 0 210.780
Total | Amount 5.701.011 0 0 210.780
280 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 281
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Pengadaan Tagihan
Tanah, Kepada Usaha
Pengolahan Kredit Beragun Kredit Mikro, Usaha
Kredit Beragun Tagihan Tagihan Yang
Tanah dan Properti Pegawai/ Kecil dan
Rumah Tinggal Kepada Telah Jatuh
Konstruksi Komersial Pensiunan Portofolio Ritel Aset Lainnya
Loans secured Korporasi Tempo
Land Loans secured Employee/ Receivable Others asset
by residential Receivable on Mature
Acquisition, by commercial retirement on micro,
property corporate receivable
Land property loans small business
Processing and and retail
Construction portofolio
(7) (8) (9) (10) (11) (12) (13) (14)
0 0 0 0 12.028 946.073 19036 0
0 0 0 0 4836 43.467 0 0
0 0 0 0 34.546 1.587.382 8.051 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 556.523 0 9.099 21.464 321 0
0 0 0 0 260.829 1.099.868 2.757 0
0 0 0 0 58.191 965.427 0 0
0 0 0 0 3.425 437.033 3503 0
0 0 0 0 80 152 0 0
0 0 0 0 0 308.056 0 0
0 0 335.122 0 383 22.093 22100 0
0 0 0 0 1.961 3.159 279 0
0 0 0 0 21.166 396.980 0 0
0 0 0 0 0 0 0 0
0 0 0 0 1.563 24.218 14 0
0 0 0 0 4.631 35 0 0
0 0 0 0 0 0 0 0
0 0 0 0 5.605 5.844 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1.502.919 0 4572 0 255.152 425.863 8.682 777.508
1.502.919 0 896.217 0 673.495 6.287.114 64.743 777.508
2023 Annual Report PT Bank Mestika Dharma Tbk 281
Page 282
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tagihan Kepada
Bank Pembangunan
Tagihan Kepada Multilateral
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Sektor Ekonomi Pemerintah Publik Internasional Bank
No.
Economy Sector Receivable on Receivable on Receivable on Receivable on
sovereign public sector multilateral banks
entities development banks
and international
institution
(1) (2) (3) (4) (5) (6)
31 Desember/December 2022
Pertanian, Kehutanan, dan Perikanan
1 0 0 0 0
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 0 0 0 0
3 Industri Pengolahan | Manufacturing 0 0 0 0
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara
4 0 0 0 0
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan
dan Daur Ulang Sampah Water Management,
5 0 0 0 0
Waste Water Management, Waste Management and
Recycling of Household Ivity as An Employer
6 Konstruksi | Construction 0 0 0 0
Perdagangan besar dan eceran; Reparasi dan
Perawatan Mobil dan Sepeda Motor
7 0 0 0 0
Large trade and retail; Car and Motorcycle Repair
and Maintenance
Pengangkutan dan Pergudangan
8 0 0 0 0
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan
9 Minum Provision of Accommodation and Provision of 0 0 0 0
Drinking Food
Informasi dan Komunikasi
10 0 0 0 0
Information and communication
Aktivitas Keuangan dan Asuransi
11 0 0 0 0
Financial and Insurance Activities
12 Real Estat | Real estate 0 0 0 0
Aktivitas Profesi, Ilmiah dan Teknis
13 0 0 0 0
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa
Hak Opsi, Ketenagakerjaan, Agen Perjalanan,
14 dan Penunjang Usaha Lainnya | Rental and Lease 0 0 0 0
Activities Without Option Rights, Employment, Travel
Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan
Sosial Wajib
15 0 0 0 0
Mandatory Government, Defense, and Social
Security Administrations
16 Pendidikan | Education 0 0 0 0
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 0 0 0 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi
18 0 0 0 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 0 0 0 0
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra
Internasional Lainnya
21 0 0 0 0
International institution and other extra international
agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0 0
23 Lainnya | Others 6.898.010 0 0 49.198
Total | Amount 6.898.010 0 0 49.198
282 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 283
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Pengadaan Tagihan
Tanah, Kepada Usaha
Pengolahan Kredit Beragun Kredit Mikro, Usaha
Kredit Beragun Tagihan Tagihan Yang
Tanah dan Properti Pegawai/ Kecil dan
Rumah Tinggal Kepada Telah Jatuh
Konstruksi Komersial Pensiunan Portofolio Ritel Aset Lainnya
Loans secured Korporasi Tempo
Land Loans secured Employee/ Receivable Others asset
by residential Receivable on Mature
Acquisition, by commercial retirement on micro,
property corporate receivable
Land property loans small business
Processing and and retail
Construction portofolio
(7) (8) (9) (10) (11) (12) (13) (14)
0 0 0 0 6.365 1.261.805 553 0
0 0 0 0 0 72.171 0 0
0 0 0 0 13.813 1.672.874 216 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 10.866 548.302 0 0
0 0 0 0 99.880 1.012.695 6.982 0
0 0 0 0 18.364 639.561 0 0
0 0 0 0 2.244 496.444 702 0
0 0 0 0 505 313 0 0
0 0 0 0 114 262.414 0 0
0 19.030 0 0 0 241.749 0 0
0 0 0 0 976 5.556 50 0
0 0 0 0 6.733 202.653 893 0
0 0 0 0 0 0 0 0
0 0 0 0 34 25.834 31 0
0 0 0 0 249 4.535 100 0
0 0 0 0 189 0 0 0
0 0 0 0 7905 9.125 266 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1.552.353 0 0 107 157.570 384.937 38.171 907.354
1.552.353 19.030 0 107 325.807 6.840.968 47.964 907.354
2023 Annual Report PT Bank Mestika Dharma Tbk 283
Page 284
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi – Bank Secara Konsolidasi
dengan Perusahaan Anak
Disclosure of Net Claims by Economic Sector - Consolidated with Subsidiaries
Tagihan Kepada
Bank Pembangunan
Tagihan Kepada Multilateral
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Sektor Ekonomi Pemerintah Publik Internasional Bank
No.
Economy Sector Receivable on Receivable on Receivable on Receivable on
sovereign public sector multilateral banks
entities development banks
and international
institution
(1) (2) (3) (4) (5) (6)
31 Desember/December 2023
Pertanian, Kehutanan, dan Perikanan
1 0 0 0 0
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 0 0 0 0
3 Industri Pengolahan | Manufacturing 0 0 0 0
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara
4 0 0 0 0
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan
dan Daur Ulang Sampah Water Management,
5 0 0 0 0
Waste Water Management, Waste Management and
Recycling of Household Ivity as An Employer
6 Konstruksi | Construction 0 0 0 0
Perdagangan besar dan eceran; Reparasi dan
Perawatan Mobil dan Sepeda Motor
7 0 0 0 0
Large trade and retail; Car and Motorcycle Repair
and Maintenance
Pengangkutan dan Pergudangan
8 0 0 0 0
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan
9 Minum Provision of Accommodation and Provision of 0 0 0 0
Drinking Food
Informasi dan Komunikasi
10 0 0 0 0
Information and communication
Aktivitas Keuangan dan Asuransi
11 0 0 0 0
Financial and Insurance Activities
12 Real Estat | Real estate 0 0 0 0
Aktivitas Profesi, Ilmiah dan Teknis
13 0 0 0 0
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa
Hak Opsi, Ketenagakerjaan, Agen Perjalanan,
14 dan Penunjang Usaha Lainnya | Rental and Lease 0 0 0 0
Activities Without Option Rights, Employment, Travel
Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan
Sosial Wajib
15 0 0 0 0
Mandatory Government, Defense, and Social
Security Administrations
16 Pendidikan | Education 0 0 0 0
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 0 0 0 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi
18 0 0 0 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 0 0 0 0
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra
Internasional Lainnya
21 0 0 0 0
International institution and other extra international
agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0 0
23 Lainnya | Others 5.701.011 0 0 216.948
Total | Amount 5.701.011 0 0 216.948
284 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 285
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Pengadaan Tagihan
Tanah, Kepada Usaha
Pengolahan Kredit Beragun Kredit Mikro, Usaha
Kredit Beragun Tagihan Tagihan Yang
Tanah dan Properti Pegawai/ Kecil dan
Rumah Tinggal Kepada Telah Jatuh
Konstruksi Komersial Pensiunan Portofolio Ritel Aset Lainnya
Loans secured Korporasi Tempo
Land Loans secured Employee/ Receivable Others asset
by residential Receivable on Mature
Acquisition, by commercial retirement on micro,
property corporate receivable
Land property loans small business
Processing and and retail
Construction portofolio
(7) (8) (9) (10) (11) (12) (13) (14)
0 0 0 0 12.028 946.073 19036 0
0 0 0 0 4836 43.467 0 0
0 0 0 0 34.546 1.587.382 8.051 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 556.523 0 9.099 21.464 321 0
0 0 0 0 260.829 1.099.868 2.757 0
0 0 0 0 58.191 965.427 0 0
0 0 0 0 3.425 437.033 3503 0
0 0 0 0 80 152 0 0
0 0 0 0 0 308.056 0 0
0 0 335.122 0 383 22.093 22100 0
0 0 0 0 1.961 3.159 279 0
0 0 0 0 21.166 396.980 0 0
0 0 0 0 0 0 0 0
0 0 0 0 1.563 24.218 14 0
0 0 0 0 4.631 35 0 0
0 0 0 0 0 0 0 0
0 0 0 0 5.605 5.844 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1.502.919 0 4.572 0 260.161 425.863 8.682 783.336
1.502.919 0 896.217 0 678.504 6.287.114 64.743 783.336
2023 Annual Report PT Bank Mestika Dharma Tbk 285
Page 286
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tagihan Kepada
Bank Pembangunan
Tagihan Kepada Multilateral
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Kepada
Sektor Ekonomi Pemerintah Publik Internasional Bank
No.
Economy Sector Receivable on Receivable on Receivable on Receivable on
sovereign public sector multilateral banks
entities development banks
and international
institution
(1) (2) (3) (4) (5) (6)
31 Desember/December 2022
Pertanian, Kehutanan, dan Perikanan
1 0 0 0 0
Agriculture, hunting and foresty
2 Pertambangan dan Penggalian | Mining and quarrying 0 0 0 0
3 Industri Pengolahan | Manufacturing 0 0 0 0
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara
4 0 0 0 0
Dingin Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan
dan Daur Ulang Sampah Water Management,
5 0 0 0 0
Waste Water Management, Waste Management and
Recycling of Household Ivity as An Employer
6 Konstruksi | Construction 0 0 0 0
Perdagangan besar dan eceran; Reparasi dan
Perawatan Mobil dan Sepeda Motor
7 0 0 0 0
Large trade and retail; Car and Motorcycle Repair
and Maintenance
Pengangkutan dan Pergudangan
8 0 0 0 0
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan
9 Minum Provision of Accommodation and Provision of 0 0 0 0
Drinking Food
Informasi dan Komunikasi
10 0 0 0 0
Information and communication
Aktivitas Keuangan dan Asuransi
11 0 0 0 0
Financial and Insurance Activities
12 Real Estat | Real estate 0 0 0 0
Aktivitas Profesi, Ilmiah dan Teknis
13 0 0 0 0
Professional, Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa
Hak Opsi, Ketenagakerjaan, Agen Perjalanan,
14 dan Penunjang Usaha Lainnya | Rental and Lease 0 0 0 0
Activities Without Option Rights, Employment, Travel
Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan
Sosial Wajib
15 0 0 0 0
Mandatory Government, Defense, and Social
Security Administrations
16 Pendidikan | Education 0 0 0 0
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 0 0 0 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi
18 0 0 0 0
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 0 0 0 0
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra
Internasional Lainnya
21 0 0 0 0
International institution and other extra international
agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0 0
23 Lainnya | Others 6.898.010 0 0 49.198
Total | Amount 6.898.010 0 0 49.198
286 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 287
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Pengadaan Tagihan
Tanah, Kepada Usaha
Pengolahan Kredit Beragun Kredit Mikro, Usaha
Kredit Beragun Tagihan Tagihan Yang
Tanah dan Properti Pegawai/ Kecil dan
Rumah Tinggal Kepada Telah Jatuh
Konstruksi Komersial Pensiunan Portofolio Ritel Aset Lainnya
Loans secured Korporasi Tempo
Land Loans secured Employee/ Receivable Others asset
by residential Receivable on Mature
Acquisition, by commercial retirement on micro,
property corporate receivable
Land property loans small business
Processing and and retail
Construction portofolio
(7) (8) (9) (10) (11) (12) (13) (14)
0 0 0 0 6365 1.261.805 553 0
0 0 0 0 0 72.171 0 0
0 0 0 0 13813 1.672.874 216 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 10866 548.302 0 0
0 0 0 0 99880 1.012.695 6.982 0
0 0 0 0 18364 639.561 0 0
0 0 0 0 2244 496.444 702 0
0 0 0 0 505 313 0 0
0 0 0 0 114 262.414 0 0
0 19.030 0 0 0 241.749 0 0
0 0 0 0 976 5.556 50 0
0 0 0 0 6733 202.653 893 0
0 0 0 0 0 0 0 0
0 0 0 0 34 25.834 31 0
0 0 0 0 249 4.535 100 0
0 0 0 0 189 0 0 0
0 0 0 0 7905 9125 266 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1.552.353 0 0 107 157570 384.937 38.171 926.969
1.552.353 19.030 0 107 325.807 6.840.968 47.964 926.969
2023 Annual Report PT Bank Mestika Dharma Tbk 287
Page 288
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual
Disclosure by Region Bills and Reserves – Bank Individually
Posisi Tanggal Laporan 31 Desember 2023
Position Of Report Date December 31, 2023
Keterangan
No. Wilayah | Region
Description
Wilayah 1 Wilayah 2 Wilayah 3
Region 1 Region 2 Region 3
(1) (2) (3) (4) (5)
1 Tagihan | Receivables 13.797.297 1.773.059 637.747
Tagihan yang mengalami peningkatan dan pemburukan
2 risiko kredit (Stage 2 dan Stage 3) 294.660 102.476 2.457
Increased receivables and credit risk management
a. Belum jatuh tempo | Outstanding 289.314 101.594 2.457
b. Telah jatuh tempo | Mature 5.346 882 0
3 CKPN – Stage 1 45.124 11.621 2.218
4 CKPN – Stage 2 11.020 10.390 250
5 CKPN – Stage 3 67.517 4.791 348
6 Tagihan yang dihapus buku | Written off receivable 25.887 17.743 2459
Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Konsolidasi
dengan Perusahaan Anak
Disclosure by Region Bills and Reserves - Consolidated with Subsidiaries
Posisi Tanggal Laporan 31 Desember 2023
Position Of Report Date December 31, 2023
Keterangan
No. Wilayah | Region
Description
Wilayah 1 Wilayah 2 Wilayah 3
Region 1 Region 2 Region 3
(1) (2) (3) (4) (5)
1 Tagihan | Receivables 13.814.302 1.773.059 637.747
Tagihan yang mengalami peningkatan dan pemburukan
2 risiko kredit (Stage 2 dan Stage 3) 295.376 102.476 2.457
Increased receivables and credit risk management
a. Belum jatuh tempo | Outstanding 290.019 101.594 2.457
b. Telah jatuh tempo | Mature 5.357 882 0
3 CKPN – Stage 1 45.145 11.621 2.218
4 CKPN – Stage 2 11.020 10.390 250
5 CKPN – Stage 3 67.534 4.791 349
6 Tagihan yang dihapus buku | Written off receivable 25.887 17.743 2459
288 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 289
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022
Position Of Report Date December 31, 2022
Wilayah | Region
dst. Total Wilayah 1 Wilayah 2 Wilayah 3 dst. Total
Etc Amount Region 1 Region 2 Region 3 Etc Amount
(6) (7) (8) (9) (10) (11) (12)
0 16.208.103 14.641.934 1.507.817 591.558 0 16.741.309
0 399.593 248.897 23.474 2.868 0 275.239
0 393.365 174.213 20.582 2.868 0 197.663
0 6.228 74.684 2892 0 0 77.576
0 58.963 42.901 9.237 1.723 0 53.861
0 21.660 11.998 0 339 0 12.337
0 72.656 68.006 22.494 620 0 91.120
0 46.089 4.133 10.574 7544 0 22.251
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022
Position Of Report Date December 31, 2022
Wilayah | Region
dst. Total Wilayah 1 Wilayah 2 Wilayah 3 dst. Total
Etc Amount Region 1 Region 2 Region 3 Etc Amount
(6) (7) (8) (9) (10) (11) (12)
0 16.225.108 14.661.549 1.507.817 591.558 0 16.760.924
0 400.309 249.028 23.474 2.868 0 275.370
0 394.070 174.343 20.582 2.868 0 197.793
0 6.239 74.685 2892 0 0 77.577
0 58.984 42.901 9.237 1.723 0 53.861
0 21.660 11.998 0 339 0 12.337
0 72.674 68.012 22.494 620 0 91.126
0 46.089 4.133 10.574 7544 0 22.251
2023 Annual Report PT Bank Mestika Dharma Tbk 289
Page 290
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Disclosures of Bills and Reserves by Economic Sector – Bank Individually
Tagihan yang Mengalami Penurunan Nilai
Impaired receivable
Sektor Ekonomi Tagihan
No.
Economy Sector Receivables
Belum Jatuh Tempo Telah jatuh tempo
Outstanding Mature
(1) (2) (3) (4) (5)
31 Desember/December 2023
Pertanian, Kehutanan, dan Perikanan
1 999.090 958.884 40206
Agriculture, hunting and foresty
Pertambangan dan Penggalian
2 48.303 48.303 0
Mining and quarrying
3 Industri Pengolahan | Manufacturing 1.630.251 1.622.012 8.239
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingin
4 0 0 0
Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan
Daur Ulang Sampah Water Management,
5 0 0 0
Waste Water Management, Waste Management and Recycling
of Household Ivity as An Employer
6 Konstruksi | Construction 599.648 599.169 479
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 1.375.089 1.365.371 9.718
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan
8 1.024.233 1.024.123 110
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9 445.041 440.460 4581
Provision of Accommodation and Provision of Drinking Food
10 Informasi dan Komunikasi | Information and communication 232 232 0
Aktivitas Keuangan dan Asuransi
11 308.056 308.056 0
Financial and Insurance Activities
12 Real Estat | Real estate 395.931 357.597 38334
Aktivitas Profesi, Ilmiah dan Teknis Professional,
13 5.499 5.150 349
Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 418.455 418.146 309
Rental and Lease Activities Without Option Rights,
Employment, Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib
15 Mandatory Government, Defense, and Social Security 0 0 0
Administrations
16 Pendidikan | Education 25.818 25.781 37
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 4.666 4.666 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi Arts
18 0 0 0
Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 11.965 11.785 180
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
21 Lainnya International institution and other extra international 0 0 0
agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0
23 Lainnya | Others 8.915.826 8.889.876 25.950
Total | Amount 16.208.103 16.079.611 128.492
290 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 291
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Cadangan kerugian penurunan Cadangan kerugian penurunan Cadangan kerugian penurunan
nilai (CKPN) -Stage 1 nilai (CKPN) - Stage 2 nilai (CKPN) - Stage 3 Tagihan yang dihapus buku
Individual reserved for Collective reserved for Collective reserved for Written off receivable
impairment impairment collective impairment collective
(6) (7) (8) (9)
1.416 382 21.571 109
161 0 0 0
3.723 0 272 2511
0 0 0 0
0 0 0 0
2.033 5111 7.129 0
4.118 3.970 7.666 14.585
3.001 43 572 245
2.362 0 1080 1000
1 0 0 0
10.279 0 0 0
8.083 0 16233 0
9 30 70 0
1781 0 309 0
0 0 0 0
734 0 23 0
20 0 0 151
0 0 0 0
18 334 181 0
0 0 0 0
0 0 0 0
0 0 0 0
21.224 11.790 17.550 27.488
58.963 21.660 72.656 46.089
2023 Annual Report PT Bank Mestika Dharma Tbk 291
Page 292
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tagihan yang Mengalami Penurunan Nilai
Impaired receivable
Sektor Ekonomi Tagihan
No.
Economy Sector Receivables
Belum Jatuh Tempo Telah jatuh tempo
Outstanding Mature
(1) (2) (3) (4) (5)
31 Desember/December 2022
Pertanian, Kehutanan, dan Perikanan
1 1.286.176 1.285.259 917
Agriculture, hunting and foresty
Pertambangan dan Penggalian
2 72.171 72.171 0
Mining and quarrying
3 Industri Pengolahan | Manufacturing 1.689.402 1.686.819 2.583
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingin
4 0 0 0
Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan
Daur Ulang Sampah Water Management,
5 0 0 0
Waste Water Management, Waste Management and Recycling
of Household Ivity as An Employer
6 Konstruksi | Construction 567.085 566.995 90
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 1.144.198 1.114.361 29.837
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan
8 658.224 658.010 214
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9 499.788 498.762 1026
Provision of Accommodation and Provision of Drinking Food
10 Informasi dan Komunikasi | Information and communication 818 818 0
Aktivitas Keuangan dan Asuransi
11 262.528 262.528 0
Financial and Insurance Activities
12 Real Estat | Real estate 260.779 260.779 0
Aktivitas Profesi, Ilmiah dan Teknis Professional,
13 6.660 6.568 92
Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 210.657 209.482 1175
Rental and Lease Activities Without Option Rights,
Employment, Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib
15 Mandatory Government, Defense, and Social Security 0 0 0
Administrations
16 Pendidikan | Education 25.914 25.868 46
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 4.938 4.784 154
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi Arts
18 189 189 0
Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 17501 17048 453
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
21 Lainnya International institution and other extra international 0 0 0
agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0
23 Lainnya | Others 10.034.281 9.959.393 74.888
Total | Amount 16.741.309 16.629.834 111.475
292 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 293
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Cadangan kerugian penurunan Cadangan kerugian penurunan Cadangan kerugian penurunan
nilai (CKPN) -Stage 1 nilai (CKPN) - Stage 2 nilai (CKPN) - Stage 3 Tagihan yang dihapus buku
Individual reserved for Collective reserved for Collective reserved for Written off receivable
impairment impairment collective impairment collective
(6) (7) (8) (9)
1.952 7 17.482 29
177 0 0 0
8.897 0 2.493 0
0 0 0 0
0 0 0 0
1.740 129 7788 39
7.803 1.703 23.613 827
1.869 71 286 7269
2.756 0 326 49
2 0 0 0
7.160 0 0 0
2541 4.708 0 0
13 0 78 0
659 95 282 0
0 0 0 0
81 0 15 0
16 0 53 0
0 0 0 0
37 0 199 147
0 0 0 0
0 0 0 0
0 0 0 0
18.158 5.624 38.511 13.891
53.861 12.337 91.126 22.251
2023 Annual Report PT Bank Mestika Dharma Tbk 293
Page 294
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara
Konsolidasi dengan Perusahaan Anak
Disclosures of Bills and Reserves by Economic Sector - Consolidated with Subsidiaries
Tagihan yang Mengalami Penurunan Nilai
Impaired receivable
Sektor Ekonomi Tagihan
No.
Economy Sector Receivables
Belum Jatuh Tempo Telah jatuh tempo
Outstanding Mature
(1) (2) (3) (4) (5)
31 Desember/December 2023
Pertanian, Kehutanan, dan Perikanan
1 999.125 958.919 40206
Agriculture, hunting and foresty
Pertambangan dan Penggalian
2 48.303 48.303 0
Mining and quarrying
3 Industri Pengolahan | Manufacturing 1.630.457 1.622.218 8.239
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingin
4 0 0 0
Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan
Daur Ulang Sampah Water Management,
5 0 0 0
Waste Water Management, Waste Management and Recycling
of Household Ivity as An Employer
6 Konstruksi | Construction 600.278 599.799 479
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 1.375.302 1.365.584 9.718
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan
8 1.024.294 1.024.184 110
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9 445.076 440.494 4582
Provision of Accommodation and Provision of Drinking Food
10 Informasi dan Komunikasi | Information and communication 232 232 0
Aktivitas Keuangan dan Asuransi
11 308.056 308.056 0
Financial and Insurance Activities
12 Real Estat | Real estate 395.989 357.655 38334
Aktivitas Profesi, Ilmiah dan Teknis Professional,
13 5.499 5.150 349
Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 418.455 418.146 309
Rental and Lease Activities Without Option Rights,
Employment, Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib
15 Mandatory Government, Defense, and Social Security 0 0 0
Administrations
16 Pendidikan | Education 25.818 25.781 37
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 4.666 4.666 0
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi Arts
18 35 35 0
Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 12.089 11909 180
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
21 Lainnya International institution and other extra international 0 0 0
agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0
23 Lainnya | Others 8.931.434 8.905.472 25.962
Total | Amount 16.225.108 16.096.603 128.505
294 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Cadangan kerugian penurunan Cadangan kerugian penurunan Cadangan kerugian penurunan
nilai (CKPN) -Stage 1 nilai (CKPN) - Stage 2 nilai (CKPN) - Stage 3 Tagihan yang dihapus buku
Individual reserved for Collective reserved for Collective reserved for Written off receivable
impairment impairment collective impairment collective
(6) (7) (8) (9)
1.436 382 21.571 109
161 0 0 0
3.724 0 272 2.511
0 0 0 0
0 0 0 0
2.033 5111 7131 0
4.118 3.970 7.667 14.585
3.001 43 572 245
2.362 0 1080 1000
1 0 0 0
10.279 0 0 0
8083 0 16233 0
9 30 70 0
1781 0 309 0
0 0 0 0
734 0 23 0
20 0 0 151
0 0 0 0
18 334 181 0
0 0 0 0
0 0 0 0
0 0 0 0
21.224 11.790 17.565 27.492
58.984 21.660 72.674 46.093
2023 Annual Report PT Bank Mestika Dharma Tbk 295
Page 296
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Tagihan yang Mengalami Penurunan Nilai
Impaired receivable
Sektor Ekonomi Tagihan
No.
Economy Sector Receivables
Belum Jatuh Tempo Telah jatuh tempo
Outstanding Mature
(1) (2) (3) (4) (5)
31 Desember/December 2022
Pertanian, Kehutanan, dan Perikanan
1 1.286.176 1.285.259 917
Agriculture, hunting and foresty
Pertambangan dan Penggalian
2 72.171 72.171 0
Mining and quarrying
3 Industri Pengolahan | Manufacturing 1.689.402 1.686.819 2.583
Pengadaan Listrik, Gas, Uap/ Air Panas dan Udara Dingin
4 0 0 0
Electricity, gas and water
Pengeolaan Air, Pengelolaan Air Limbah, Pengelolaan dan
Daur Ulang Sampah Water Management,
5 0 0 0
Waste Water Management, Waste Management and Recycling
of Household Ivity as An Employer
6 Konstruksi | Construction 567.085 566.995 90
Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil
dan Sepeda Motor
7 1.144.198 1.114.361 29.837
Large trade and retail; Car and Motorcycle Repair and
Maintenance
Pengangkutan dan Pergudangan
8 658.224 658.010 214
Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan Makan Minum
9 499.788 498.762 1026
Provision of Accommodation and Provision of Drinking Food
10 Informasi dan Komunikasi | Information and communication 818 818 0
Aktivitas Keuangan dan Asuransi
11 262.528 262.528 0
Financial and Insurance Activities
12 Real Estat | Real estate 260.779 260.779 0
Aktivitas Profesi, Ilmiah dan Teknis Professional,
13 6.660 6.568 92
Scientific and Technical Activities
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi,
Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha
14 Lainnya 210.657 209.482 1175
Rental and Lease Activities Without Option Rights,
Employment, Travel Agents, and Other Business Support
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib
15 Mandatory Government, Defense, and Social Security 0 0 0
Administrations
16 Pendidikan | Education 25.914 25.868 46
Aktivitas Kesehatan Manusia dan Aktivitas Sosial
17 4.938 4.784 154
Human Health Activities and Social Activities
Kesenian, Hiburan, dan Rekreasi Arts
18 189 189 0
Entertainment and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities 17501 17048 453
Aktivitas Rumah Tangga sebagai Pemberi Kerja
20 0 0 0
Household Activities as An Employer
Aktivitas Badan Internasional dan Badan Ekstra Internasional
21 Lainnya International institution and other extra international 0 0 0
agencies
22 Bukan Lapangan Usaha | Non business field 0 0 0
23 Lainnya | Others 10.053.896 9.979.008 74.888
Total | Amount 16.760.924 16.649.449 111.475
296 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 297
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Cadangan kerugian penurunan Cadangan kerugian penurunan Cadangan kerugian penurunan
nilai (CKPN) -Stage 1 nilai (CKPN) - Stage 2 nilai (CKPN) - Stage 3 Tagihan yang dihapus buku
Individual reserved for Collective reserved for Collective reserved for Written off receivable
impairment impairment collective impairment collective
(6) (7) (8) (9)
1.952 7 17.482 29
177 0 0 0
8.897 0 2.493 0
0 0 0 0
0 0 0 0
1.740 129 7788 39
7.803 1.703 23.613 827
1.869 71 286 7269
2.756 0 326 49
2 0 0 0
7.160 0 0 0
2541 4.708 0 0
13 0 77 0
659 95 282 0
0 0 0 0
81 0 15 0
16 0 53 0
0 0 0 0
37 0 199 147
0 0 0 0
0 0 0 0
0 0 0 0
18.158 5.624 38.512 13.891
53.861 12.337 91.126 22.251
2023 Annual Report PT Bank Mestika Dharma Tbk 297
Page 298
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai – Bank secara Individual
Disclosure of Details of Reserve Mutations in Impairment Losses – Bank individually
(dalam jutaan rupiah/in million rupiah)
31 Desember 2023 31 Desember 2022
Keterangan December 31 2023 December 31 2022
No.
Description
Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (6) (7) (8)
Saldo awal CKPN
1 53.861 12.337 91.119 51.552 23.759 79.475
Beginning balance CKPN
Pembentukan (pemulihan) CKPN pada periode
berjalan (Net)
2 5.187 9.707 27.157 7.292 -9.233 26.710
Formation (recovery) CKPN in the current period
net)
2.a Pembentukan CKPN pada periode berjalan
31.831 18.621 32.303 23.912 6.950 39.144
CKPN formation in the current period
2.b Pemulihan CKPN pada periode berjalan
26.644 8.914 5.146 16.620 16.183 12.434
CKPN recovery in the current period
CKPN yang digunakan untuk melakukan hapus
buku atas tagihan pada periode berjalan
3 84 384 45.620 4.996 2.189 15.066
CKPN Used to written off on the receivables at
current period
Pembentukan (pemulihan) lainnya pada periode
berjalan
4 -1 0 0 13 0 0
Others formation (recovery) in the current period
(net)
Saldo akhir CKPN | Ending balance CKPN 58.963 21.660 72.656 53.861 12.337 91.119
298 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 299
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai – Bank secara
Konsolidasi dengan Perusahaan Anak
Disclosure of Details of Reserve Mutations in Impairment Losses - Consolidated with
Subsidiaries
(dalam jutaan rupiah/in million rupiah)
31 Desember 2023 31 Desember 2022
Keterangan December 31 2023 December 31 2022
No.
Description
Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (6) (7) (8)
Saldo awal CKPN
1 53.861 12.337 91.119 51.552 23.759 79.475
Beginning balance CKPN
Pembentukan (pemulihan) CKPN pada periode
berjalan (Net)
2 5.208 9.707 27.175 7.292 -9.233 26.717
Formation (recovery) CKPN in the current period
net)
2.a Pembentukan CKPN pada periode berjalan
31.852 18.621 32.320 23.912 6.950 39.151
CKPN formation in the current period
2.b Pemulihan CKPN pada periode berjalan
26.644 8.914 5.145 16.620 16.183 12.434
CKPN recovery in the current period
CKPN yang digunakan untuk melakukan hapus
buku atas tagihan pada periode berjalan
3 84 384 45.620 4996 2189 15.066
CKPN Used to written off on the receivables at
current period
Pembentukan (pemulihan) lainnya pada periode
berjalan
4 -1 0 0 13 0 0
Others formation (recovery) in the current period
(net)
Saldo akhir CKPN | Ending balance CKPN 58.984 21.660 72.674 53.861 12.337 91.126
2023 Annual Report PT Bank Mestika Dharma Tbk 299
Page 300
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat –
Bank secara Individual
Disclosures of Net Claims Based on Portfolio Categories and Rating Scale - Bank
individually
Lembaga
Peringkat Jangka Panjang Long time rating
Pemeringkat
Peringkat Jangka Pendek Short time rating
Rating Institution
Standard and
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Poor's
No
Kategori Portofolio Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Portofolio Categories
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch Ratings AA+(idn) s.d A+(idn) s.d BBB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn)
PT Pemeringkat [Idr]AA+ s.d [Idr] [Idr]A+ s.d [Idr]BBB+ s.d
[Idr]AAA
Efek Indonesia AA- [Idr]A- [Idr]BBB-
(1) (2) (3) (4) (5) (6) (7)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 0 0 0 5.701.011
Tagihan Kepada Entitas Sektor Publik | Receivables on
2
Public Sector Entities
0 0 0 0
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3
Receivables on Multilateral Development Banks and
0 0 0 0
international Institution
4 Tagihan Kepada Bank | Receivable on Banks 210.780 0 0 0
Tagihan berupa Covered Bond
5
Receivable in form of Coverd Bond
0 0 0 0
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
Keuangan Lainnya
6
Receivable on Securities Companies and Other Financial
0 0 0 0
Services Institutions
Tagihan berupa Surat Berharga/Piutang Subordinasi,
Ekuitas dan Instrumen Modal Lainnya
7
Receivables in the form of Securities/Subordinated
0 0 0 0
Receivables, Equity and Other Capital Instruments
Kredit Beragun Rumah Tinggal
8
Loans secured by residential property
0 0 0 0
Kredit Beragun Properti Komersial
9
Loans secured by commercial real estate
0 0 0 0
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan
Konstruksi
10
Loan for Land Acquisition, Land Processing and
0 0 0 0
Construction
11 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
Portofolio Ritel
12
Receivables on micro small business and retail
0 0 0 0
portofolio
13 Tagihan Kepada Korporasi | Receivable on corporate 0 0 133787 0
14 Tagihan Yang Telah Jatuh Tempo | Mature receivables 0 0 0 0
15 Aset Lainnya | Other assess 0 0 0 0
Total | Amount 210.780 0 133.787 5.701.011
300 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 301
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023 | Position Of Report Date December 31, 2023
Tagihan Bersih | Net receivable
Peringkat Jangka Pendek
Short time rating
Kurang dari Kurang dari
BB+ s.d BB- B+ s.d B- A-1 A-2 A-3
less than B- less than A-3
Tanpa
Kurang dari Kurang dari
BB+ s.d BB- B+ s.d B- F1+ s.d F1 F2 F3 Peringkat Total
less than B- Less than F3
Without Amount
ratings
Kurang dari Kurang dari
Ba1 s.d Ba3 B1 s.d B3 P-1 P-2 P-3
less than B3 Less than P-3
BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
F2(idn) F3(idn)
BB-(idn) B-(idn) less than B-(idn) F1(idn) Less than F3(idn)
Kurang dari
[Idr]BB+ s.d [Idr]B+ s.d idA3 s.d Kurang dari
Less than [ldr] idA1 idA2
[Idr]BB- [Idr]B- id A4 Less than [ldr] A3
B-
(8) (9) (10) (11) (12) (13) (14) (15) (16)
0 0 0 0 0 0 0 0 5.701.011
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 210.780
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 1.502.919 1.502.919
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 896.217 896.217
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 673495 673.495
0 0 0 0 0 0 0 6.153.327 6.287.114
0 0 0 0 0 0 0 64.743 64.743
0 0 0 0 0 0 0 777.508 777.508
0 0 0 0 0 0 0 10.068.209 16.113.787
2023 Annual Report PT Bank Mestika Dharma Tbk 301
Page 302
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Lembaga
Pemeringkat Peringkat Jangka Panjang Long time rating
Rating Peringkat Jangka Pendek Short time rating
Institution
Standard and
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Poor's
No
Kategori Portofolio Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Portofolio Categories
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch Ratings AA+(idn) s.d BBB+(idn) s.d
AAA (idn) A+(idn) s.d A-(idn)
Indonesia AA-(idn) BBB-(idn)
PT Pemeringkat [Idr]AA+ s.d [Idr]BBB+ s.d
[Idr]AAA [Idr]A+ s.d [Idr]A-
Efek Indonesia [Idr]AA- [Idr]BBB-
(1) (2) (3) (4) (5) (6) (7)
Tagihan Kepada Pemerintah
1 0 0 0 6.898.010
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank | Receivable on
4 49.198 0 0 0
banks
Kredit Beragun Rumah Tinggal
5
Loans secured by residential property
Kredit Beragun Properti Komersial
6
Loans secured by commercial real estate
Kredit Pegawai/Pensiunan
7
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
8
Ritel receivables on micro, small
business and retail portofolio
Tagihan Kepada Korporasi
9 0 0 0 0
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
10
Mature receivable
11 Aset Lainnya | Other asset
Total | Amount 49.198 0 0 6.898.010
302 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 303
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022 | Position Of Report Date December 31, 2022
Tagihan Bersih | Net receivable
Peringkat Jangka Pendek
Short time rating
Kurang dari Kurang dari
BB+ s.d BB- B+ s.d B- A-1 A-2 A-3
less than B- less than A-3
Tanpa
Kurang dari Kurang dari
BB+ s.d BB- B+ s.d B- F1+ s.d F1 F2 F3 Peringkat Total
less than B- Less than F3
Without Amount
ratings
Kurang dari Kurang dari
Ba1 s.d Ba3 B1 s.d B3 P-1 P-2 P-3
less than B3 Less than P-3
BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
F2(idn) F3(idn)
BB-(idn) B-(idn) less than B-(idn) F1(idn) Less than F3(idn)
Kurang dari
[Idr]BB+ s.d [Idr]B+ s.d idA3 s.d Kurang dari
Less than [ldr] idA1 idA2
[Idr]BB- [Idr]B- id A4 Less than [ldr] A3
B-
(8) (9) (10) (11) (12) (13) (14) (15) (16)
0 0 0 0 0 0 0 0 6.898.010
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 49.198
1.552.353 1.552.353
19.030 19.030
107 107
325807 325.807
0 0 0 0 0 0 0 6.840.968 6.840.968
47.964 47.964
907.354 907.354
0 0 0 0 0 0 0 9.693.583 16.640.791
2023 Annual Report PT Bank Mestika Dharma Tbk 303
Page 304
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat –
Bank secara Konsolidasi dengan Perusahaan Anak
Disclosures of Net Claims Based on Portfolio Categories and Rating Scale -
Consolidated with Subsidiaries
Lembaga
Peringkat Jangka Panjang Long time rating
Pemeringkat
Peringkat Jangka Pendek Short time rating
Rating Institution
Standard and
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Poor's
No
Kategori Portofolio Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Portofolio Categories
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch Ratings AA+(idn) s.d A+(idn) s.d BBB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn)
PT Pemeringkat [Idr]AA+ s.d [Idr] [Idr]A+ s.d [Idr]BBB+ s.d
[Idr]AAA
Efek Indonesia AA- [Idr]A- [Idr]BBB-
(1) (2) (3) (4) (5) (6) (7)
1 Tagihan Kepada Pemerintah | Receivable on sovereign 0 0 0 5.701.011
Tagihan Kepada Entitas Sektor Publik | Receivables on
2
Public Sector Entities
0 0 0 0
Tagihan Kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3
Receivables on Multilateral Development Banks and
0 0 0 0
international Institution
4 Tagihan Kepada Bank | Receivable on Banks 216.948 0 0 0
Tagihan berupa Covered Bond
5
Receivable in form of Coverd Bond
0 0 0 0
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
Keuangan Lainnya
6
Receivable on Securities Companies and Other Financial
0 0 0 0
Services Institutions
Tagihan berupa Surat Berharga/Piutang Subordinasi,
Ekuitas dan Instrumen Modal Lainnya
7
Receivables in the form of Securities/Subordinated
0 0 0 0
Receivables, Equity and Other Capital Instruments
Kredit Beragun Rumah Tinggal
8
Loans secured by residential property
0 0 0 0
Kredit Beragun Properti Komersial
9
Loans secured by commercial real estate
0 0 0 0
Kredit untuk Pengadaan Tanah, Pengolahan Tanah dan
Konstruksi
10
Loan for Land Acquisition, Land Processing and
0 0 0 0
Construction
11 Kredit Pegawai/Pensiunan | Employee/Retirement Loans 0 0 0 0
Tagihan Kepada Usaha Mikro, Usaha Kecil dan
Portofolio Ritel
12
Receivables on micro small business and retail
0 0 0 0
portofolio
13 Tagihan Kepada Korporasi | Receivable on corporate 0 0 133.787 0
14 Tagihan Yang Telah Jatuh Tempo | Mature receivables 0 0 0 0
15 Aset Lainnya | Other assess 0 0 0 0
Total | Amount 216.948 0 133.787 5.701.011
304 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 305
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023 | Position Of Report Date December 31, 2023
Tagihan Bersih | Net receivable
Peringkat Jangka Pendek
Short time rating
Kurang dari Kurang dari
BB+ s.d BB- B+ s.d B- A-1 A-2 A-3
less than B- less than A-3
Tanpa
Kurang dari Kurang dari
BB+ s.d BB- B+ s.d B- F1+ s.d F1 F2 F3 Peringkat Total
less than B- Less than F3
Without Amount
ratings
Kurang dari Kurang dari
Ba1 s.d Ba3 B1 s.d B3 P-1 P-2 P-3
less than B3 Less than P-3
BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
F2(idn) F3(idn)
BB-(idn) B-(idn) less than B-(idn) F1(idn) Less than F3(idn)
Kurang dari
[Idr]BB+ s.d [Idr]B+ s.d idA3 s.d Kurang dari
Less than [ldr] idA1 idA2
[Idr]BB- [Idr]B- id A4 Less than [ldr] A3
B-
(8) (9) (10) (11) (12) (13) (14) (15) (16)
0 0 0 0 0 0 0 0 5.701.011
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 216.948
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 1.502.919 1.502.919
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 896.217 896.217
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 678.504 678.504
0 0 0 0 0 0 0 6.153.327 6.287.114
0 0 0 0 0 0 0 64.743 64.743
0 0 0 0 0 0 0 783.336 783.336
0 0 0 0 0 0 0 10.079.046 16.130.792
2023 Annual Report PT Bank Mestika Dharma Tbk 305
Page 306
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Lembaga
Pemeringkat Peringkat Jangka Panjang Long time rating
Rating Peringkat Jangka Pendek Short time rating
Institution
Standard and
AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Poor's
No
Kategori Portofolio Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB-
Portofolio Categories
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3
PT. Fitch Ratings AA+(idn) s.d BBB+(idn) s.d
AAA (idn) A+(idn) s.d A-(idn)
Indonesia AA-(idn) BBB-(idn)
PT Pemeringkat [Idr]AA+ s.d [Idr]BBB+ s.d
[Idr]AAA [Idr]A+ s.d [Idr]A-
Efek Indonesia [Idr]AA- [Idr]BBB-
(1) (2) (3) (4) (5) (6) (7)
Tagihan Kepada Pemerintah
1 0 0 0 6.898.010
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank | Receivable on
4 49.198 0 0 0
banks
Kredit Beragun Rumah Tinggal
5 0 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
6 0 0 0 0
Loans secured by commercial real estate
Kredit Pegawai/Pensiunan
7 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
8 0 0 0 0
Ritel receivables on micro, small
business and retail portofolio
Tagihan Kepada Korporasi
9 0 0 0 0
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
10 0 0 0 0
Mature receivable
11 Aset Lainnya | Other asset 0 0 0 0
Total | Amount 49.198 0 0 6.898.010
306 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 307
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022 | Position Of Report Date December 31, 2022
Tagihan Bersih | Net receivable
Peringkat Jangka Pendek
Short time rating
Kurang dari Kurang dari
BB+ s.d BB- B+ s.d B- A-1 A-2 A-3
less than B- less than A-3
Tanpa
Kurang dari Kurang dari
BB+ s.d BB- B+ s.d B- F1+ s.d F1 F2 F3 Peringkat Total
less than B- Less than F3
Without Amount
ratings
Kurang dari Kurang dari
Ba1 s.d Ba3 B1 s.d B3 P-1 P-2 P-3
less than B3 Less than P-3
BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
F2(idn) F3(idn)
BB-(idn) B-(idn) less than B-(idn) F1(idn) Less than F3(idn)
Kurang dari
[Idr]BB+ s.d [Idr]B+ s.d idA3 s.d Kurang dari
Less than [ldr] idA1 idA2
[Idr]BB- [Idr]B- id A4 Less than [ldr] A3
B-
(8) (9) (10) (11) (12) (13) (14) (15) (16)
0 0 0 0 0 0 0 0 6.898.010
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 49.198
0 0 0 0 0 0 0 1.552.353 1.552.353
0 0 0 0 0 0 0 19.030 19.030
0 0 0 0 0 0 0 107 107
0 0 0 0 0 0 0 325807 325.807
0 0 0 0 0 0 0 6.840.968 6.840.968
0 0 0 0 0 0 0 47.964 47.964
0 0 0 0 0 0 0 926.969 926.969
0 0 0 0 0 0 0 9.713.198 16.660.406
2023 Annual Report PT Bank Mestika Dharma Tbk 307
Page 308
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih berdasarkan bobot risiko setelah memperhitungkan
dampak mitigasi risiko kredit – Bank secara Individual
Disclosure of net receivables based on risk weight after taking into account the
impact of mitigation of credit risk – Bank individually
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date 31 December 2023
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. ATMR
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
A. Eksposur Laporan Posisi Keuangan | Balance sheet exposure
Tagihan Kepada Pemerintah
1 5.701.011 0 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
2 Sektor Publik | Receivables 0 0 0 0 0 0 0 0 0 0 0 0
on Public Sector Entities
Tagihan Kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0 0 0 0 0 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 0 210.780 0 0 0 0 0 0 0 0 0 42.156
Receivable on Banks
Tagihan berupa Covered
5 Bond | Receivable in form 0 0 0 0 0 0 0 0 0 0 0 0
of Coverd Bond
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
Keuangan Lainnya
6 Receivable on Securities 0 0 0 0 0 0 0 0 0 0 0 0
Companies and Other
Financial Services
Institutions
Tagihan berupa Surat
Berharga/Piutang
Subordinasi, Ekuitas dan
Instrumen Modal Lainnya
7 0 0 0 0 0 0 0 0 0 0 0 0
Receivables in the form of
Securities/Subordinated
Receivables, Equity and
Other Capital Instruments
Kredit Beragun Rumah
8 Tinggal | Loans secured by 0 422.490 223.708 759.560 0 91.216 2.488 3.457 0 0 0 408.443
residential property
Kredit Beragun Properti
Komersial
9 0 0 0 0 0 0 0 0 0 0 0 0
Loans secured by
commercial real estate
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah
dan Konstruksi
10 0 0 0 0 0 0 0 0 0 896.217 0 896.217
Loan for Land Acquisition,
Land Processing and
Construction
Kredit Pegawai/Pensiunan
11 0 0 0 0 0 0 0 0 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
12 0 0 0 0 0 0 0 0 673.495 0 0 495.169
Receivables on micro
small business and retail
portofolio
Tagihan Kepada Korporasi
13 0 1.430 0 0 0 0 133.787 0 6.151.897 0 6.123.661
Receivable on corporate
Tagihan Yang Telah Jatuh
14 0 0 0 0 0 0 23.467 0 24.216 17.060 61.539
Tempo | Mature receivables
15 Aset Lainnya | Other assess 165.845 0 0 0 0 0 0 0 611.664 0 611.664
Total Eksposur Laporan
Keuangan 5.866.856 634.700 223.708 759.560 0 91.216 159.742 3.457 673.495 7.683.994 17.060 0 8.638.849
Total Sheet’s Exposure
308 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 309
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022
Position of Report Date 31 December 2022
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 35% 50% 75% 100% 150%
Others
(16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28)
0 6.898.010 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
3.372 0 49.198 0 0 0 0 0 0 9.840 787
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
32.675 0 175.122 490.713 886.518 0 0 0 0 467.984 37.439
0 0 0 0 0 0 0 19.030 0 19.030 1.522
71.697 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 107 0 0 0 54 4
39.614 0 0 0 0 0 325.807 0 0 239.673 19.174
489.893 0 0 0 0 0 6.840.968 0 6.737.457 538.997
4.923 0 0 0 0 0 8.940 39.024 67.476 5.398
48.933 217.029 0 0 0 0 690.325 0 836.568 66.925
691.108 7.115.039 224.320 490.713 886.518 107 325.807 7.559.263 39.024 0 8.378.082 670.247
2023 Annual Report PT Bank Mestika Dharma Tbk 309
Page 310
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date 31 December 2023
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. ATMR
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
B. Eksposur Kewajiban Komitmen/Kontinjensi pd Transaksi Rekening Administratif | Exposure of Commitment/Contingency Obligations in Administrative Account Transactions
Tagihan Kepada Pemerintah
1 0 0 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 0 0 0 0 0 0 0 0 0 0 0 0
Receivable on public sector
entities
Tagihan Kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0 0 0 0 0 0 0 0 0
Receivable on multilateral
development banks and
international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0 0 0 0 0 0 0
Receivable on banks
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
Keuangan Lainnya
5 Receivable on Securities 0 0 0 0 0 0 0 0 0 0 0 0
Companies and Other
Financial Services
Institutions
Kredit Beragun Rumah
Tinggal
6 0 240 0 0 0 0 0 0 0 0 0 48
Loans secured by
residential property
Kredit Beragun Properti
7 Komersial Loans secured 0 0 0 0 0 0 0 0 0 0 0 0
by commercial property
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah
dan Konstruksi
8 0 0 0 0 0 0 0 0 0 164.755 0 164.755
Loan for Land Acquisition,
Land Processing and
Construction
Kredit Pegawai/Pensiunan
9 0 0 0 0 0 0 0 0 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
10 0 0 0 0 0 0 0 0 47.056 0 0 31.249
Receivable on micro,
small business and retail
portofolio
Tagihan kepada Korporasi
11 0 0 0 0 0 0 0 0 0 349.038 0 349.038
Receivable on corporate
Tagihan yang Telah Jatuh
12 Tempo 0 0 0 0 0 0 0 0 0 0 821 1.232
Mature receivable
Total Eksposur TRA
0 240 0 0 0 0 0 0 47.056 513.793 821 0 546.322
Total Exposure
310 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 311
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022
Position of Report Date 31 December 2022
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 35% 50% 75% 100% 150%
Others
(16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28)
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
4 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
13.180 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
2.500 0 0 20.893 0 0 7.233 0 0 17.951 1.436
27.923 0 0 391.270 0 0 24.905 0 0 415.894 33.272
0 0 0 0 0 0 0 0 0 0 0
43.607 0 0 412.163 0 0 32.138 0 0 0 433.845 34.708
2023 Annual Report PT Bank Mestika Dharma Tbk 311
Page 312
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date 31 December 2023
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. ATMR
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
C. Eksposur akibat Kegagalan Pihak Lawan | Counterparty Credit Risk
Tagihan Kepada
1 Pemerintah 0 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
2 Sektor Publik | Receivable 0 0 0 0 0 0 0 0 0 0 0
on public sector entities
Tagihan Kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0 0 0 0 0 0 0 0
Receivable on multilateral
development banks and
international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0 0 0 0 0 0
Receivable on banks
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
5 0 0 0 0 0 0 0 0 0 0 0
Receivable on micro,
small business and retail
portofolio
Tagihan Kepada Korporasi
6 0 0 0 0 0 0 0 0 0 0 0
Receivable on corporate
Total Eksposur
0 0 0 0 0 0 0 0 0 0 0 0
Counterparty Credit Risk
312 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 313
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022
Position of Report Date 31 December 2022
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 35% 50% 75% 100% 150%
Others
(16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28)
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
2023 Annual Report PT Bank Mestika Dharma Tbk 313
Page 314
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih berdasarkan bobot risiko setelah memperhitungkan
dampak mitigasi risiko kredit – Bank secara Konsolidasi dengan Perusahaan Anak
Disclosure of net receivables based on risk weight after taking into account the
impact of mitigation of credit risk – Consolidated with Subsidiaries
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date 31 December 2023
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. ATMR
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
A. Eksposur Laporan Posisi Keuangan | Balance sheet exposure
Tagihan Kepada Pemerintah
1 5.701.011 0 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
2 Sektor Publik | Receivables 0 0 0 0 0 0 0 0 0 0 0 0
on Public Sector Entities
Tagihan Kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0 0 0 0 0 0 0 0 0
Receivables on Multilateral
Development Banks and
international Institution
Tagihan Kepada Bank
4 0 210.780 0 0 0 0 0 0 0 0 0 42.156
Receivable on Banks
Tagihan berupa Covered
5 Bond | Receivable in form 0 0 0 0 0 0 0 0 0 0 0 0
of Coverd Bond
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
Keuangan Lainnya
6 Receivable on Securities 0 0 0 0 0 0 0 0 0 0 0 0
Companies and Other
Financial Services
Institutions
Tagihan berupa Surat
Berharga/Piutang
Subordinasi, Ekuitas dan
Instrumen Modal Lainnya
7 0 0 0 0 0 0 0 0 0 0 0 0
Receivables in the form of
Securities/Subordinated
Receivables, Equity and
Other Capital Instruments
Kredit Beragun Rumah
8 Tinggal | Loans secured by 0 422.490 223.708 759.560 0 91.216 2488 3457 0 0 0 408.443
residential property
Kredit Beragun Properti
Komersial
9 0 0 0 0 0 0 0 0 0 0 0 0
Loans secured by
commercial real estate
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah
dan Konstruksi
10 0 0 0 0 0 0 0 0 0 896.217 0 896.217
Loan for Land Acquisition,
Land Processing and
Construction
Kredit Pegawai/Pensiunan
11 0 0 0 0 0 0 0 0 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
12 0 0 0 0 0 0 0 0 673.495 0 0 495.169
Receivables on micro
small business and retail
portofolio
Tagihan Kepada Korporasi
13 0 1.430 0 0 0 0 133.787 0 6.151.897 0 6.123.661
Receivable on corporate
Tagihan Yang Telah Jatuh
14 0 0 0 0 0 0 23467 0 24.216 17.060 61.539
Tempo | Mature receivables
15 Aset Lainnya | Other assess 165.845 0 0 0 0 0 0 0 611.663 0 611.664
Total Eksposur Laporan
Keuangan 5.866.856 634.700 223.708 759.560 0 91.216 159.742 3.457 673.495 7.683.993 17.060 0 8.638.849
Total Sheet’s Exposure
314 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 315
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022
Position of Report Date 31 December 2022
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 35% 50% 75% 100% 150%
Others
(16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28)
0 6.898.010 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
3372 0 49.198 0 0 0 0 0 0 9.840 787
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
32.675 0 175.122 490.713 886.518 0 0 0 0 467.984 37.439
0 0 0 0 0 0 0 19.030 0 19.030 1.522
71.697 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 107 0 0 0 54 4
39.614 0 0 0 0 0 325.807 0 0 239.673 19.174
489.893 0 0 0 0 0 0 6.840.968 0 6.737.457 538.997
4.923 0 0 0 0 0 0 8.940 39.024 67.476 5.398
48.933 217.029 0 0 0 0 0 709.940 0 836.568 66.925
691.108 7.115.039 224.320 490.713 886.518 107 325.807 7.578.878 39.024 0 8.378.082 670.247
2023 Annual Report PT Bank Mestika Dharma Tbk 315
Page 316
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date 31 December 2023
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. ATMR
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
B. Eksposur Kewajiban Komitmen/Kontinjensi pd Transaksi Rekening Administratif | Exposure of Commitment/Contingency Obligations in Administrative Account Transactions
Tagihan Kepada Pemerintah
1 0 0 0 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
Sektor Publik
2 0 0 0 0 0 0 0 0 0 0 0 0
Receivable on public sector
entities
Tagihan Kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0 0 0 0 0 0 0 0 0
Receivable on multilateral
development banks and
international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0 0 0 0 0 0 0
Receivable on banks
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
Keuangan Lainnya
5 Receivable on Securities 0 0 0 0 0 0 0 0 0 0 0 0
Companies and Other
Financial Services
Institutions
Kredit Beragun Rumah
Tinggal
6 0 240 0 0 0 0 0 0 0 0 0 48
Loans secured by
residential property
Kredit Beragun Properti
7 Komersial Loans secured 0 0 0 0 0 0 0 0 0 0 0 0
by commercial property
Kredit untuk Pengadaan
Tanah, Pengolahan Tanah
dan Konstruksi
8 0 0 0 0 0 0 0 0 0 164755 0 164.755
Loan for Land Acquisition,
Land Processing and
Construction
Kredit Pegawai/Pensiunan
9 0 0 0 0 0 0 0 0 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
10 0 0 0 0 0 0 0 0 47056 0 0 31.249
Receivable on micro,
small business and retail
portofolio
Tagihan kepada Korporasi
11 0 0 0 0 0 0 0 0 0 349038 0 349.038
Receivable on corporate
Tagihan yang Telah Jatuh
12 Tempo 0 0 0 0 0 0 0 0 0 0 821 1232
Mature receivable
Total Eksposur TRA
0 240 0 0 0 0 0 0 47.056 513.793 821 0 546.322
Total Exposure
316 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 317
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022
Position of Report Date 31 December 2022
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 35% 50% 75% 100% 150%
Others
(16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28)
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
3.84 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
13180,4 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
2.500 0 20.893 0 0 7.233 0 0 0 17.951 1.436
27.923 0 391.270 0 0 24.905 0 0 0 415.894 33.272
98.56 0 0 0 0 0 0 0 0 0 0
43.607 0 0 412.163 0 0 32.138 0 0 0 433.845 34.708
2023 Annual Report PT Bank Mestika Dharma Tbk 317
Page 318
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date 31 December 2023
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. ATMR
Portofolio Categories Net receivable after calculating risk impact mitigation bank credit
Lainnya
0% 20% 25% 30% 35% 40% 50% 70% 75% 100% 150%
Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
C. Eksposur akibat Kegagalan Pihak Lawan | Counterparty Credit Risk
Tagihan Kepada
1 Pemerintah 0 0 0 0 0 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas
2 Sektor Publik Receivable 0 0 0 0 0 0 0 0 0
on public sector entities
Tagihan Kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 0 0 0 0 0 0 0 0 0
Receivable on multilateral
development banks and
international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0 0 0 0
Receivable on banks
Tagihan Kepada Usaha
Mikro, Usaha Kecil dan
Portofolio Ritel
5 0 0 0 0 0 0 0 0 0
Receivable on micro,
small business and retail
portofolio
Tagihan Kepada Korporasi
6 0 0 0 0 0 0 0 0 0
Receivable on corporate
Total Eksposur
0 0 0 0 0 0 0 0 0 0
Counterparty Credit Risk
318 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 319
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2022
Position of Report Date 31 December 2022
Beban Beban
Modal Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Modal
ATMR
Capital Net receivable after calculating risk impact mitigation bank credit Capital
Expences Expences
Lainnya
0% 20% 25% 35% 50% 75% 100% 150%
Others
(16) (17) (18) (19) (20) (21) (22) (23) (24) (26) (27) (28)
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
2023 Annual Report PT Bank Mestika Dharma Tbk 319
Page 320
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit – Bank secara individual
Disclosure of Net Claims and Credit Risk Mitigation Techniques – Bank individually
31 Desember 2023
December 31, 2023
Bagian Yang Dijamin Dengan | Part guaranteed with
Kategori Portofolio
No.
Portofolio Categories Tagihan
Bersih
Net receivable Asuransi
Agunan Garansi Lainnya
Kredit
Collateral Guarantee Others
Credit Insurance
(1) (2) (3) (4) (5) (6) (7)
A. Eksposur Laporan Posisi Keuangan | Balance sheet exposure
Tagihan Kepada Pemerintah
1 5.701.011 5.701.011 0 0
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral Development
Banks and international Institution
Tagihan Kepada Bank
4 210.780 0 0 0
Receivable on Banks
Tagihan berupa Covered Bond
5 0 0 0 0
Receivable in form of Coverd Bond
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
6 0 0 0 0
Receivable on Securities Companies and
Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang
Subordinasi, Ekuitas dan Instrumen
Modal Lainnya
7 0 0 0 0
Receivables in the form of Securities/
Subordinated Receivables, Equity and
Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 1.502.919 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
9 0 0 0 0
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
10 896.217 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
11 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
12 673.495 13.270 0 0
Receivables on micro small business
and retail portofolio
Tagihan Kepada Korporasi
13 6.287.114 95.416 0 0
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
14 64.743 0 0 0
Mature receivables
15 Aset Lainnya | Other assess 777.508 165.845 0 0
Total Eksposur Laporan Posisi Keuangan
16.113.787 5.975.542 0 0 0
Total sheet’s exposure
320 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 321
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022
December 31, 2022
Bagian Yang Dijamin Dengan | Part guaranteed with
Bagian Yang Bagian Yang
Tagihan
Tidak Dijamin Tidak Dijamin
Bersih
Part that are not Asuransi Part that are not
Net receivable Garansi Lainnya
guaranteed Agunan Collateral Kredit guaranteed
Guarantee Others
Credit Insurance
(14) = (9)-
(8) (9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
0 6.898.010 6.898.010 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
210.780 49.198 0 0 0 49.198
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
1.502.919 1.552.353 0 0 0 1.552.353
0 19.030 0 0 0 19.030
896.217 0 0 0 0 0
0 107 0 0 0 107
660.225 325.807 6.243 0 0 319.564
6.191.698 6.840.968 103.511 0 0 6.737.457
64.743 47.964 0 0 0 47.964
611.663 907.354 217.029 0 0 690.325
10.138.245 16.640.791 7.224.793 0 0 0 9.415.998
2023 Annual Report PT Bank Mestika Dharma Tbk 321
Page 322
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
31 Desember 2023
December 31, 2023
Bagian Yang Dijamin Dengan | Part guaranteed with
Kategori Portofolio
No.
Portofolio Categories Tagihan
Bersih
Net receivable Asuransi
Agunan Garansi Lainnya
Kredit
Collateral Guarantee Others
Credit Insurance
(1) (2) (3) (4) (5) (6) (7)
B. Eksposur Rekening Administratif | Exposure administrative account
Tagihan Kepada Pemerintah Receivable
1 0 0 0 0
on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0
Receivable on banks
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
5 0 0 0
Receivable on Securities Companies and
Other Financial Services Institutions
Kredit Beragun Rumah Tinggal
6 240 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
7 0 0 0 0
Loans secured by commercial property
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
8 164.755 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
9 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
10 47.056 5.390 0 0
Receivable on micro, small business and
retail portofolio
Tagihan kepada Korporasi
11 349.038 0 0 0
Receivable on corporate
Tagihan yang Telah Jatuh Tempo
12 821 0 0 0
Mature receivable
Total Eksposur Rekening Administratif
561.910 5.390 0 0 0
Total Exposure administrative account
322 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 323
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022
December 31, 2022
Bagian Yang Dijamin Dengan | Part guaranteed with
Bagian Yang Bagian Yang
Tagihan
Tidak Dijamin Tidak Dijamin
Bersih
Part that are not Asuransi Part that are not
Net receivable Garansi Lainnya
guaranteed Agunan Collateral Kredit guaranteed
Guarantee Others
Credit Insurance
(14) = (9)-
(8) (9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
240 0 0 0 0 0
0 0 0 0 0 0
164.755 0 0 0 0 0
0 0 0 0 0 0
41.666 28.125 4.190 0 0 23.935
349.038 416.174 280 0 0 415.894
821 0 0 0 0 0
556.520 444.299 4.470 0 0 0 439.829
2023 Annual Report PT Bank Mestika Dharma Tbk 323
Page 324
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
31 Desember 2023
December 31, 2023
Bagian Yang Dijamin Dengan | Part guaranteed with
Kategori Portofolio
No.
Portofolio Categories Tagihan
Bersih
Net receivable Asuransi
Agunan Garansi Lainnya
Kredit
Collateral Guarantee Others
Credit Insurance
(1) (2) (3) (4) (5) (6) (7)
C. Eksposur akibat Kegagalan Pihak Lawan | Counterparty Credit Risk
Tagihan Kepada Pemerintah
1 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0
Receivable on banks
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5 0 0 0 0
Receivable on micro, small business
and retail portofolio
Tagihan Kepada Korporasi
6 0 0 0 0
Receivable on corporate
Total Eksposure
0 0 0 0 0
Counterparty Credit Risk
Total (A+B+C) 16.675.697 5.980.932 0 0
324 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 325
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022
December 31, 2022
Bagian Yang Dijamin Dengan | Part guaranteed with
Bagian Yang Bagian Yang
Tagihan
Tidak Dijamin Tidak Dijamin
Bersih
Part that are not Asuransi Part that are not
Net receivable Garansi Lainnya
guaranteed Agunan Collateral Kredit guaranteed
Guarantee Others
Credit Insurance
(14) = (9)-
(8) (9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0 0
10.694.765 17.085.090 7.229.263 0 0 9.855.827
2023 Annual Report PT Bank Mestika Dharma Tbk 325
Page 326
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit – Bank secara Konsolidasi
dengan Perusahaan Anak
Disclosure of Net Claims and Credit Risk Mitigation Techniques – Consolidated with
Subsidiaries
31 Desember 2023
December 31, 2023
Bagian Yang Dijamin Dengan | Part guaranteed with
Kategori Portofolio
No.
Portofolio Categories Tagihan
Bersih
Net receivable Asuransi
Agunan Garansi Lainnya
Kredit
Collateral Guarantee Others
Credit Insurance
(1) (2) (3) (4) (5) (6) (7)
A. Eksposur Laporan Posisi Keuangan | Balance sheet exposure
Tagihan Kepada Pemerintah
1 5.701.011 5.701.011 0 0
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivables on Public Sector Entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivables on Multilateral Development
Banks and international Institution
Tagihan Kepada Bank
4 216.948 0 0 0
Receivable on Banks
Tagihan berupa Covered Bond
5 0 0 0 0
Receivable in form of Coverd Bond
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
6 0 0 0 0
Receivable on Securities Companies and
Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang
Subordinasi, Ekuitas dan Instrumen
Modal Lainnya
7 0 0 0 0
Receivables in the form of Securities/
Subordinated Receivables, Equity and
Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 1.502.919 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
9 0 0 0 0
Loans secured by commercial real estate
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
10 896.217 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
11 0 0 0 0
Employee/Retirement Loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
12 678.504 13.270 0 0
Receivables on micro small business
and retail portofolio
Tagihan Kepada Korporasi
13 6.287.114 95.416 0 0
Receivable on corporate
Tagihan Yang Telah Jatuh Tempo
14 64.743 0 0 0
Mature receivables
15 Aset Lainnya | Other assess 783.336 165845 0 0
Total Eksposur Laporan Posisi Keuangan
16.130.792 5.975.542 0 0 0
Total sheet’s exposure
326 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 327
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022
December 31, 2022
Bagian Yang Dijamin Dengan | Part guaranteed with
Bagian Yang Bagian Yang
Tagihan
Tidak Dijamin Tidak Dijamin
Bersih
Part that are not Asuransi Part that are not
Net receivable Garansi Lainnya
guaranteed Agunan Collateral Kredit guaranteed
Guarantee Others
Credit Insurance
(14) = (9)-
(8) (9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
0 6.898.010 6.898.010 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
216.948 49.198 0 0 0 49.198
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
1.502.919 1.552.353 0 0 0 1.552.353
0 19.030 0 0 0 19.030
896.217 0 0 0 0 0
0 107 0 0 0 107
665.234 325807 6243 0 0 319.564
6.191.698 6.840.968 103.511 0 0 6.737.457
64.743 47.964 0 0 0 47.964
617.491 926.969 217029 0 0 709.940
10.155.250 16.660.406 7.224.793 0 0 0 9.435.613
2023 Annual Report PT Bank Mestika Dharma Tbk 327
Page 328
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
31 Desember 2023
December 31, 2023
Bagian Yang Dijamin Dengan | Part guaranteed with
Kategori Portofolio
No.
Portofolio Categories Tagihan
Bersih
Net receivable Asuransi
Agunan Garansi Lainnya
Kredit
Collateral Guarantee Others
Credit Insurance
(1) (2) (3) (4) (5) (6) (7)
B. Eksposur Transaksi Rekening Administratif | Exposure Administrative Account Transaction
Tagihan Kepada Pemerintah
1 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0
Receivable on banks
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
5 0 0 0 0
Receivable on Securities Companies and
Other Financial Services Institutions
Kredit Beragun Rumah Tinggal
6 240 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
7 0 0 0 0
Loans secured by commercial property
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
8 164,755 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
9 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
10 47,056 5,390 0 0
Receivable on micro, small business and
retail portofolio
Tagihan kepada Korporasi
11 349,038 0 0 0
Receivable on corporate
Tagihan yang Telah Jatuh Tempo
12 821 0 0 0
Mature receivable
Total Eksposur Rekening Administratif
561,910 5,390 0 0 0
Total Exposure administrative account
328 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 329
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022
December 31, 2022
Bagian Yang Dijamin Dengan | Part guaranteed with
Bagian Yang Bagian Yang
Tagihan
Tidak Dijamin Tidak Dijamin
Bersih
Part that are not Asuransi Part that are not
Net receivable Garansi Lainnya
guaranteed Agunan Collateral Kredit guaranteed
Guarantee Others
Credit Insurance
(14) = (9)-
(8) (9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
240 0 0 0 0 0
0 0 0 0 0 0
164,755 0 0 0 0 0
0 0 0 0 0 0
41,666 28,125 4,190 0 0 23,935
349,038 416,174 280 0 0 415,894
821 0 0 0 0 0
556,520 444,299 4,470 0 0 0 439,829
2023 Annual Report PT Bank Mestika Dharma Tbk 329
Page 330
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
31 Desember 2023
December 31, 2023
Bagian Yang Dijamin Dengan | Part guaranteed with
Kategori Portofolio
No.
Portofolio Categories Tagihan
Bersih
Net receivable Asuransi
Agunan Garansi Lainnya
Kredit
Collateral Guarantee Others
Credit Insurance
(1) (2) (3) (4) (5) (6) (7)
C. Eksposur Counterparty | Credit Risk
Tagihan Kepada Pemerintah
1 0 0 0 0
Receivable on sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0
Receivable on banks
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5 0 0 0 0
Receivable on micro, small business
and retail portofolio
Tagihan Kepada Korporasi
6 0 0 0 0
Receivable on corporate
Total Eksposure
0 0 0 0
Counterparty Credit Risk
Total (A+B+C) 16.692.702 5.980.932 0 0 0
330 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 331
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022
December 31, 2022
Bagian Yang Dijamin Dengan | Part guaranteed with
Bagian Yang Bagian Yang
Tagihan
Tidak Dijamin Tidak Dijamin
Bersih
Part that are not Asuransi Part that are not
Net receivable Garansi Lainnya
guaranteed Agunan Collateral Kredit guaranteed
Guarantee Others
Credit Insurance
(14) = (9)-
(8) (9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
10.711.770 17.104.705 7.229.263 0 0 0 9.875.442
2023 Annual Report PT Bank Mestika Dharma Tbk 331
Page 332
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan perhitungan ATMR untuk Risiko Kredit dengan
Menggunakan Pendekatan Standar
Disclosure of Net Claims and Credit Risk Mitigation Techniques
Pengungkapan Eksposur Aset di laporan posisi keuangan, kecuali eksposur sekuritisasi - Bank Secara Individual
Disclosure of Asset Exposures in Financial Statements, except securitization exposures - Individually
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2023 31 Desember 2022
Position of Report Date Position of Report Date
31 December 2023 31 December 2022
Kategori Portofolio
No.
Portofolio Categories
Tagihan ATMR Tagihan ATMR
ATMR ATMR
Bersih Setelah Bersih Setelah
Sebelum Sebelum
Net After Net After
Before MRK Before MRK
Receivable MRK Receivable MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
1 5.701.011 0 0 6.898.010 0 0
Receivable on sovereign
a. Tagihan Kepada
Pemerintah Indonesia
5.701.011 0 0 6.898.010 0 0
Receivable to the government of
Indonesia
b. Tagihan Kepada
Pemerintah Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 210.780 42.156 42.156 49.198 9.840 9.840
Receivable on banks
a. Tagihan Jangka Pendek
205.724 41.145 41.145 44.034 8.807 8.807
Short time receivable
b. Tagihan Jangka Panjang
5.056 1.011 1.011 5.164 1.033 1.033
Long time receivable
Tagihan berupa Covered Bond
5 0 0 0 0 0 0
Receivable in form of Coverd Bond
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
6 0 0 0 0 0 0
Receivable on Securities Companies and
Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang
Subordinasi, Ekuitas dan Instrumen
Modal Lainnya
7 0 0 0 0 0 0
Receivables in the form of Securities/
Subordinated Receivables, Equity and
Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 1.502.919 408.443 408.443 1.552.353 467.984 467.984
Loans secured by residential property
Kredit Beragun Properti Komersial
9 0 0 0 19.030 19.030 19.030
Loans secured by commercial property
332 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 333
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2023 31 Desember 2022
Position of Report Date Position of Report Date
31 December 2023 31 December 2022
Kategori Portofolio
No.
Portofolio Categories
Tagihan ATMR Tagihan ATMR
ATMR ATMR
Bersih Setelah Bersih Setelah
Sebelum Sebelum
Net After Net After
Before MRK Before MRK
Receivable MRK Receivable MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
10 896.217 896.217 896.217 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
11 0 0 0 107 54 54
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
12 673.495 505.121 495.169 325.807 244.354 239.672
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
13 6.287.114 6.219.077 6.123.661 6.840.968 6.840.968 6.737.457
Receivable on corporate
Tagihan yang Telah Jatuh Tempo
14 64.743 61.539 61.539 47.964 67.476 67.476
Mature receivable
a. Kredit Beragun Properti Rumah
Tinggal yang tidak bergantung dari
arus kas properti 18.734 18.734 18.734 8.940 8.940 8.940
Loans for Home Property which does
not depend on the property's cash flow
b. Eksposur Lainnya
46.009 42.805 42.805 39.024 58.536 58.536
Other Exposures
Aset Lainnya
15 777.508 0 611.663 907.354 0 690.325
Others asset
a. Uang tunai, emas, dan
commemorative coin 165.845 0 217.029 0
Cash, gold and commemorative coin
b. Aset tetap dan inventaris neto
563.291 563.291 524.057 524.057
Fised assets and net inventory
c. Agunan Yang Diambil Alih (AYDA)
0 0 0 0
Collateral taken over
d. Antar kantor neto
0 0 0 0
Inter-office net
e. Lainnya
48.372 48.372 166.268 166.268
Others
TOTAL | AMOUNT 16.113.787 8.132.553 8.638.848 16.640.791 7.649.706 8.231.838
2023 Annual Report PT Bank Mestika Dharma Tbk 333
Page 334
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Eksposur Aset di laporan posisi keuangan, kecuali eksposur sekuritisasi - Bank Secara
Konsolidasi dengan Perusahaan Anak
Disclosure of Asset Exposures in Financial Statements, except securitization exposures - Consolidated with
Subsidiaries
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2023 31 Desember 2022
Position of Report Date Position of Report Date
31 December 2023 31 December 2022
Kategori Portofolio
No.
Portofolio Categories
Tagihan ATMR Tagihan ATMR
ATMR ATMR
Bersih Setelah Bersih Setelah
Sebelum Sebelum
Net After Net After
Before MRK Before MRK
Receivable MRK Receivable MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
1 5.701.011 0 0 6.898.010 0 0
Receivable on sovereign
a. Tagihan Kepada
Pemerintah Indonesia
5.701.011 0 0 6.898.010 0 0
Receivable to the government of
Indonesia
b. Tagihan Kepada
Pemerintah Negara Lain
0 0 0 0 0 0
Receivable to government of
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 210.780 42.156 42.156 49.198 9.840 9.840
Receivable on banks
a. Tagihan Jangka Pendek
205.724 41.145 41.145 44.034 8.807 8.807
Short time receivable
b. Tagihan Jangka Panjang
5.056 1.011 1.011 5.164 1.033 1.033
Long time receivable
Tagihan berupa Covered Bond
5 0 0 0 0 0 0
Receivable in form of Coverd Bond
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
6 0 0 0 0 0 0
Receivable on Securities Companies and
Other Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang
Subordinasi, Ekuitas dan Instrumen
Modal Lainnya
7 0 0 0 0 0 0
Receivables in the form of Securities/
Subordinated Receivables, Equity and
Other Capital Instruments
Kredit Beragun Rumah Tinggal
8 1.502.919 408.443 408.443 1.552.353 467.984 467.984
Loans secured by residential property
Kredit Beragun Properti Komersial
9 0 0 0 19.030 19.030 19.030
Loans secured by commercial property
334 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 335
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2023 31 Desember 2022
Position of Report Date Position of Report Date
31 December 2023 31 December 2022
Kategori Portofolio
No.
Portofolio Categories
Tagihan ATMR Tagihan ATMR
ATMR ATMR
Bersih Setelah Bersih Setelah
Sebelum Sebelum
Net After Net After
Before MRK Before MRK
Receivable MRK Receivable MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
10 896.217 896.217 896.217 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
11 0 0 0 107 54 54
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
12 673.495 505.121 495.169 325.807 244.354 239.672
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
13 6.287.114 6.219.077 6.123.661 6.840.968 6.840.968 6.737.457
Receivable on corporate
Tagihan yang Telah Jatuh Tempo
14 64.743 61.539 61.539 47.964 67.476 67.476
Mature receivable
a. Kredit Beragun Properti Rumah
Tinggal yang tidak bergantung dari
arus kas properti 18.734 18.734 18.734 8.940 8.940 8.940
Loans for Home Property which does
not depend on the property's cash flow
b. Eksposur Lainnya
46.009 42.805 42.805 39.024 58.536 58.536
Other Exposures
Aset Lainnya
15 777.508 0 611.663 907.354 0 690.325
Others asset
a. Uang tunai, emas, dan
commemorative coin 165.845 0 217.029 0
Cash, gold and commemorative coin
b. Aset tetap dan inventaris neto
563.291 563.291 507.823 524.057
Fised assets and net inventory
c. Agunan Yang Diambil Alih (AYDA)
0 0 0 0
Collateral taken over
d. Antar kantor neto
0 0 0 0
Inter-office net
e. Lainnya
48.372 48.372 182.502 166.268
Others
TOTAL | AMOUNT 16.113.787 8.132.553 8.638.848 16.640.791 7.649.706 8.231.838
2023 Annual Report PT Bank Mestika Dharma Tbk 335
Page 336
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Eksposur Kewajiban Komitmen/ Kontijensi pada Transaksi Rekening
Administratif, kecuali eksposur - Bank Secara Individual
Disclosure of Exposure of Commitment/ Contingency Obligations in Administrative
Account Transactions, except exposure - Individually
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2023 31 Desember 2022
Position of Report Date Position of Report Date
31 December 2023 31 December 2022
Kategori Portofolio
No.
Portofolio Categories
Tagihan ATMR Tagihan ATMR
ATMR ATMR
Bersih Setelah Bersih Setelah
Sebelum Sebelum
Net After Net After
Before MRK Before MRK
Receivable MRK Receivable MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
1 0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah Indonesia
Receivable to the government of 0 0 0 0 0 0
Indonesia
b. Tagihan Kepada Pemerintah Negara Lain
Receivable to government of 0 0 0 0 0 0
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
5 0 0 0 0 0 0
Receivable on Securities Companies and
Other Financial Services Institutions
Kredit Beragun Rumah Tinggal
6 240 48 48 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
7 0 0 0 0 0 0
Loans secured by commercial property
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
8 164.755 164.755 164.755 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
9 0 0 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha Kecil
10 dan Portofolio Ritel | Receivable on micro, 47.056 35.292 31.250 28.125 21.094 17.951
small business and retail portofolio
Tagihan kepada Korporasi
11 349.038 349.038 349.038 416.174 416.174 415.894
Receivable on corporate
Tagihan yang Telah Jatuh Tempo
12 821 1.232 1.232 0 0 0
Mature receivable
a. Kredit Beragun Rumah Tinggal
0 0 0 0 0 0
Loans secured by commercial property
b. Selain Kredit Beragun
Rumah Tinggal
821 1.232 1.232 0 0 0
Loans secured by
commercial property
TOTAL | AMOUNT 561.910 550.365 546.323 444.299 437.268 433.845
336 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 337
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Eksposur Kewajiban Komitmen/ Kontijensi pada Transaksi Rekening
Administratif, kecuali eksposur - Konsolidasi dengan Perusahaan Anak
Disclosure of Exposure of Commitment/ Contingency Obligations in Administrative
Account Transactions, except exposure - Consolidated with Subsidiaries
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2023 31 Desember 2022
Position of Report Date Position of Report Date
31 December 2023 31 December 2022
Kategori Portofolio
No.
Portofolio Categories
Tagihan ATMR Tagihan ATMR
ATMR ATMR
Bersih Setelah Bersih Setelah
Sebelum Sebelum
Net After Net After
Before MRK Before MRK
Receivable MRK Receivable MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
1 0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah Indonesia
Receivable to the government of 0 0 0 0 0 0
Indonesia
b. Tagihan Kepada Pemerintah Negara Lain
Receivable to government of 0 0 0 0 0 0
other countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
5 0 0 0 0 0 0
Receivable on Securities Companies and
Other Financial Services Institutions
Kredit Beragun Rumah Tinggal
6 240 48 48 0 0 0
Loans secured by residential property
Kredit Beragun Properti Komersial
7 0 0 0 0 0 0
Loans secured by commercial property
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah dan Konstruksi
8 164.755 164.755 164.755 0 0 0
Loan for Land Acquisition, Land
Processing and Construction
Kredit Pegawai/Pensiunan
9 0 0 0 0 0 0
Employee/retirement loans
Tagihan Kepada Usaha Mikro, Usaha Kecil
10 dan Portofolio Ritel | Receivable on micro, 47.056 35.292 31.250 28.125 21.094 17.951
small business and retail portofolio
Tagihan kepada Korporasi
11 349.038 349.038 349.038 416.174 416.174 415.894
Receivable on corporate
Tagihan yang Telah Jatuh Tempo
12 821 1.232 1.232 0 0 0
Mature receivable
a. Kredit Beragun Rumah Tinggal
0 0 0 0 0 0
Loans secured by commercial property
b. Selain Kredit Beragun
Rumah Tinggal
821 1.232 1.232 0 0 0
Loans secured by
commercial property
TOTAL | AMOUNT 561.910 550.365 546.323 444.299 437.268 433.845
2023 Annual Report PT Bank Mestika Dharma Tbk 337
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Pihak Lawan
(Counterparty Credit Risk) - Bank secara Individual
Disclosure of Exposures That Pose Credit Risk Due to Counterparty Credit Risk -
Individually
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2023 31 Desember 2022
Position of Report Date Position of Report Date
31 December 2023 31 December 2022
Kategori Portofolio
No.
Portofolio Categories
Tagihan ATMR Tagihan ATMR
ATMR ATMR
Bersih Setelah Bersih Setelah
Sebelum Sebelum
Net After Net After
Before MRK Before MRK
Receivable MRK Receivable MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
1 0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah Indonesia
Receivable to the government of 0 0 0 0 0 0
Indonesia
b. Tagihan Kepada Pemerintah Negara Lain
Receivable to government of other 0 0 0 0 0 0
countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5 0 0 0 0 0 0
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
6 0 0 0 0 0 0
Receivable on corporate
TOTAL | TOTAL 0 0 0 0 0 0
338 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Pihak Lawan
(Counterparty Credit Risk) Konsolidasi dengan Perusahaan Anak
Disclosure of Exposures That Pose Credit Risk Due to Counterparty Credit Risk
Consolidated with Subsidiaries
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan
31 Desember 2023 31 Desember 2022
Position of Report Date Position of Report Date
31 December 2023 31 December 2022
Kategori Portofolio
No.
Portofolio Categories
Tagihan ATMR Tagihan ATMR
ATMR ATMR
Bersih Setelah Bersih Setelah
Sebelum Sebelum
Net After Net After
Before MRK Before MRK
Receivable MRK Receivable MRK
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
1 0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah Indonesia
Receivable to the government of 0 0 0 0 0 0
Indonesia
b. Tagihan Kepada Pemerintah Negara Lain
Receivable to government of other 0 0 0 0 0 0
countries
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
0 0 0 0 0 0
Short time receivable
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long time receivable
Tagihan Kepada Usaha Mikro, Usaha
Kecil dan Portofolio Ritel
5 0 0 0 0 0 0
Ritel Receivable on micro. small
business and retail portofolio
Tagihan kepada Korporasi
6 0 0 0 0 0 0
Receivable on corporate
TOTAL | TOTAL 0 0 0 0 0 0
2023 Annual Report PT Bank Mestika Dharma Tbk 339
Page 340
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Settlement -
Bank secara Individual
Disclosure of Exposures That Pose Credit Risk Due to Settlement Failure - Individually
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022 31 Desember 2022
31 December 2023 31 December 2022
Jenis Transaksi Faktor Faktor
No. Nilai Pengurang Nilai Pengurang
Type of Transaction
Eksposur Modal Eksposur Modal
ATMR ATMR
Value of Capital Value of Capital
exposure Reduction exposure Reduction
Factor Factor
(1) (2) (3) (4) (5) (6) (7) (8)
1 Delivery versus payment 0 0 0 0
a. Beban Modal
Capital Expenses 0 0 0 0
8% (5-15 hari / days)
b. Beban Modal
Capital Expenses 0 0 0 0
50% (16-30 hari / days)
c. Beban Modal
Capital Expenses 0 0 0 0
75% (31-45 hari / days)
d. Beban Modal
Capital Expenses
0 0 0 0
100% (lebih dari 45 hari / more
than 45 days)
2 Non-delivery versus payment 0 0 0 0
Total | Amount 0 0 0 0 0 0
Pengungkapan Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Settlement -
Bank secara Konsolidasi dengan Perusahaan Anak
Disclosure of Exposures That Pose Credit Risk Due to Settlement Failure - Consolidated
with Subsidiaries
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022 31 Desember 2022
31 December 2023 31 December 2022
Jenis Transaksi Faktor Faktor
No. Nilai Pengurang Nilai Pengurang
Type of Transaction
Eksposur Modal Eksposur Modal
ATMR ATMR
Value of Capital Value of Capital
exposure Reduction exposure Reduction
Factor Factor
(1) (2) (3) (4) (5) (6) (7) (8)
1 Delivery versus payment 0 0 0 0
a. Beban Modal
Capital Expenses 0 0 0 0
8% (5-15 hari / days)
b. Beban Modal
Capital Expenses 0 0 0 0
50% (16-30 hari / days)
c. Beban Modal
Capital Expenses 0 0 0 0
75% (31-45 hari / days)
d. Beban Modal
Capital Expenses
0 0 0 0
100% (lebih dari 45 hari / more
than 45 days)
2 Non-delivery versus payment 0 0 0 0
Total | Amount 0 0 0 0 0 0
340 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Eksposur Sekuritisasi - Bank secara Individual
Securitization exposure - Individually
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022 31 Desember 2022
31 December 2023 31 December 2022
Jenis Transaksi Faktor Pengurang Faktor Pengurang
No.
Type of Transaction Modal Modal
ATMR ATMR
Capital Capital
Reduction Factor Reduction Factor
(1) (2) (3) (4) (5) (6)
ATMR atas Eksposur Sekuritisasi yang dihitung
dengan Metode External Rating Base Approach
1 (ERBA) 0 0
RWA on Securitization Exposure calculated by
External Rating Base Approach (ERBA) Method
a. First Loss Facility 0 0
b. Second Loss Facility 0 0
ATMR atas Eksposur Sekuritisasi yang dihitung
dengan Metode Standardized Approach (SA)
2 0 0
RWA on Securitization Exposure calculated by
Standardized Approach (SA) Method
a. Bank merupakan Kreditur Asal
0 0
Bank is the Original Creditor
b. Bank bukan merupakan Kreditur Asal Bank is
0 0 0 0
not the Original Creditor
Eksposur Sekuritisasi yang merupakan Faktor
Pengurang Modal Inti Utama
3 0 0
Securitization Exposure which is the Main Core
Capital Reduction Factor
Total | Amount 0 0 0 0
Eksposur Sekuritisasi - Konsolidasi dengan Perusahaan Anak
Securitization exposure - Consolidated with Subsidiaries
(dalam jutaan rupiah/in million rupiah)
31 Desember 2022 31 Desember 2022
31 December 2023 31 December 2022
Jenis Transaksi Faktor Pengurang Faktor Pengurang
No.
Type of Transaction Modal Modal
ATMR ATMR
Capital Capital
Reduction Factor Reduction Factor
(1) (2) (3) (4) (5) (6)
ATMR atas Eksposur Sekuritisasi yang dihitung
dengan Metode External Rating Base Approach
1 (ERBA) 0 0
RWA on Securitization Exposure calculated by
External Rating Base Approach (ERBA) Method
a. First Loss Facility 0 0
b. Second Loss Facility 0 0
ATMR atas Eksposur Sekuritisasi yang dihitung
dengan Metode Standardized Approach (SA)
2 0 0
RWA on Securitization Exposure calculated by
Standardized Approach (SA) Method
a. Bank merupakan Kreditur Asal
0 0
Bank is the Original Creditor
b. Bank bukan merupakan Kreditur Asal Bank is
0 0 0 0
not the Original Creditor
Eksposur Sekuritisasi yang merupakan Faktor
Pengurang Modal Inti Utama
3 0 0
Securitization Exposure which is the Main Core
Capital Reduction Factor
Total | Amount 0 0 0 0
2023 Annual Report PT Bank Mestika Dharma Tbk 341
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Eksposur Derivatif - Bank Secara Individual
Derivative Exposure Disclosure - Individually
(dalam jutaan rupiah/in million rupiah)
31 Desember 2023 31 Desember 2022
31 December 2023 31 December 2022
Kategori Portofolio
No. Tagihan ATMR Tagihan
Portofolio Categories ATMR ATMR ATMR
Bersih Setelah Bersih
Sebelum Sebelum Setelah
Net After Net
Before MRK Before MRK After MRK
Receivable MRK Receivable
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
1 0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah Indonesia
0 0 0 0 0 0
Receivable on Indonesia sovereign
b. Tagihan Kepada Pemerintah negara lain
0 0 0 0 0 0
Receivable on others sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
0 0 0 0 0 0
Short term bills
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long term bill
Tagihan Kepada Usaha Mikro, Usaha Kecil
dan Portofolio Ritel
5 0 0 0 0 0 0
Retail Receivable on micro. small business
and retail portofolio
Tagihan kepada Korporasi
6 0 0 0 0 0 0
Receivable on corporate
Eksposur tertimbang dari Weighted
7 Exposure of Credit Valuation Adjustment 0 0 0 0 0 0
CVA risk weighted assets
Total | Amount 0 0 0 0 0 0
342 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Eksposur Derivatif - Bank Secara Konsolidasi dengan Perusahaan Anak
Derivative Exposure Disclosure - Consolidated with Subsidiaries
(dalam jutaan rupiah/in million rupiah)
31 Desember 2023 31 Desember 2022
31 December 2023 31 December 2022
Kategori Portofolio
No. Tagihan ATMR Tagihan
Portofolio Categories ATMR ATMR ATMR
Bersih Setelah Bersih
Sebelum Sebelum Setelah
Net After Net
Before MRK Before MRK After MRK
Receivable MRK Receivable
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan Kepada Pemerintah
1 0 0 0 0 0 0
Receivable on sovereign
a. Tagihan Kepada Pemerintah Indonesia
0 0 0 0 0 0
Receivable on Indonesia sovereign
b. Tagihan Kepada Pemerintah negara lain
0 0 0 0 0 0
Receivable on others sovereign
Tagihan Kepada Entitas Sektor Publik
2 0 0 0 0 0 0
Receivable on public sector entities
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 0 0 0 0 0 0
Receivable on multilateral development
banks and international institution
Tagihan Kepada Bank
4 0 0 0 0 0 0
Receivable on banks
a. Tagihan Jangka Pendek
0 0 0 0 0 0
Short term bills
b. Tagihan Jangka Panjang
0 0 0 0 0 0
Long term bill
Tagihan Kepada Usaha Mikro, Usaha Kecil
dan Portofolio Ritel
5 0 0 0 0 0 0
Retail Receivable on micro. small business
and retail portofolio
Tagihan kepada Korporasi
6 0 0 0 0 0 0
Receivable on corporate
Eksposur tertimbang dari Weighted
7 Exposure of Credit Valuation Adjustment 0 0 0 0 0 0
CVA risk weighted assets
Total | Amount 0 0 0 0 0 0
2023 Annual Report PT Bank Mestika Dharma Tbk 343
Page 344
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengungkapan Total Pengukuran Risiko Kredit Secara Individual
Disclosure of Total Credit Risk Measurement Individually
(dalam jutaan rupiah/in million rupiah)
Perincian 31 Desember 2023 31 Desember 2022
Details 31 December 2023 31 December 2022
(1) (2) (3) (4)
Total ATMR Risiko Kredit
(A) 9.185.171 8.665.683
Total RWA Credit Risk
Faktor Pengurang ATMR Risiko Kredit
(B) 0 0
Credit Risk RWA Reduction Factors
Total ATMR Risiko Kredit (A) - (B)
(C) 9.185.171 8.665.683
Total RWA Credit Risk (A) - (B)
Total Faktor Pengurang Modal
(D) 0 0
Total Capital Reduction Factor
Pengungkapan Total Pengukuran Risiko Kredit Secara Konsolidasi dengan Perusahaan Anak
Disclosure of Total Credit Risk Measurement Consolidated with Subsidiaries
(dalam jutaan rupiah/in million rupiah)
Perincian 31 Desember 2023 31 Desember 2022
Details 31 December 2023 31 December 2022
(1) (2) (3) (4)
Total ATMR Risiko Kredit
(A) 9.185.171 8.665.683
Total RWA Credit Risk
Faktor Pengurang ATMR Risiko Kredit
(B) 0 0
Credit Risk RWA Reduction Factors
Total ATMRRisiko Kredit (A) - (B)
(C) 9.185.171 8.665.683
Total RWA Credit Risk (A) - (B)
Total Faktor Pengurang Modal
(D) 0 0
Total Capital Reduction Factor
344 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
Pengungkapan Kualitatif Risiko Pasar Qualitative Disclosure of Market Risk
a. Organisasi Manajemen Risiko Pasar a. Market Risk Management Organization
Dalam mengelola risiko pasar, Bank Mestika In managing market risk, Bank Mestika has an
memiliki organisasi yang bertanggung jawab untuk organization responsible for handling market risk
menangani risiko pasar yang terdiri dari: which consists of:
a. Unit Bisnis a. Business Unit
Unit Bisnis yaitu bagian treasury melakukan The Business Unit, namely the treasury
monitoring tingkat suku bunga dan nilai tukar department, monitors interest rates and
secara harian, serta memonitoring tingkat PDN exchange rates on a daily basis, as well as
(Posisi Devisa Neto) setiap saat. monitors the level of NDP (Net Open Position)
at all times.
b. Bagian Manajemen Risiko b. Risk Management Section
Bagian Manajemen Risiko melakukan The Risk Management Section monitors and
pemantauan dan analisis terhadap pengelolaan analyzes the management of Market Risk on
Risiko Pasar secara berkala. a regular basis.
c. ALCO (Assetand Liability Committee) c. ALCO (Asset and Liability Committee)
ALCO sebagai komite yang membahas kondisi ALCO is a committee that discusses market
pasar, melakukan perhitungan biaya dana dan conditions, calculates the cost of funds and
Net Interest Margin yang akan diambil. Net Interest Margin to be taken.
b. Pengelolaan Risiko Pasar b. Market Risk Management
Didalam melakukan pengelolaan risiko pasar, In managing market risk, management and the
manajemen serta organisasi yang dibentuk organization established to monitor, measure,
melakukan pemantauan, pengukuran, pemantauan monitor and control market risk:
serta pengendalian terhadap risiko pasar:
a. Identifikasi Risiko Pasar a. Market Risk Identification
Identifikasi Risiko Pasar disesuaikan dengan Market Risk Identification is adjusted to the
Risiko Pasar yang melekat pada aktivitas bisnis Market Risk inherent in business activities
yang meliputi risiko suku bunga, nilai tukar, which include interest rate, exchange rate,
ekuitas dan komoditas. Khusus untuk IRRBB, equity and commodity risks. Specifically for
proses identifikasi mencakup identifikasi IRRBB, the identification process includes
terhadap sumber risiko seperti repricing risk, identification of risk sources such as repricing
yield curve risk, basis risk maupun optionality risk, yield curve risk, basis risk and optionality
risk yang dapat mempengaruhi pendapatan risk that can affect interest income and the
bunga dan nilai ekonomis dari posisi keuangan economic value of financial position and
serta modal. capital.
b. Pengukuran Risiko pasar b. Market Risk Measurement
1. Pengukuran Risiko Pasar mencakup 1. Market Risk Measurement covers all
seluruh risiko eksposur Risiko Pasar baik current and potential future Market Risk
saat ini maupun potensi pada masa depan, exposures, and is marked to market;
dan melakukan marked to market;
2. Mengakomodasi peningkatan volume 2. Accommodate the increase in exposure
eksposur, perubahan teknik penilaian nilai volume, changes in fair value valuation
wajar, perubahan metodologi, dan produk techniques, changes in methodology, and
baru; new products;
3. Memperhitungkan eksposur Risiko Pasar 3. Account for Market Risk exposure
yang dikaitkan dengan opsi, baik opsi associated with options, both explicit and
yang eksplisit maupun opsi yang melekat; embedded options;
4. Memiliki asumsi dan parameter yang 4. Have assumptions and parameters that
terdokumentasi dan dievaluasi secara are documented and evaluated regularly;
berkala;
5. Dilengkapi dengan analisis risiko dan 5. Be equipped with risk analysis and stress
stress testing; testing;
6. Terintegrasi dengan proses manajemen 6. Integrated with routine risk management
risiko secara rutin baik dari aspek processes in terms of decision making,
pengambilan keputusan, struktur governance structure and internal capital
governance maupun proses alokasi modal allocation processes;
internal;
7. Terkait dengan IRRBB, pengukuran risiko 7. Related to IRRBB, risk measurement
menggunakan gap report; using gap report;
8. Pengukuran stress testing dan analisis 8. Stress testing and scenario analysis.
skenario.
2023 Annual Report PT Bank Mestika Dharma Tbk 345
Page 346
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Pengukuran risiko yang telah dilakukan Risk measurements that have been carried
didokumentasikan dan dikinikan secara berkala out are documented and updated regularly
baik terkait asumsi, data, dan informasi lainnya both related to assumptions, data, and other
yang digunakan termasuk perubahannya. information used including changes.
Dalam melakukan pengukuran risiko-risiko In measuring the risks in the risk profile
pada penilaian profil risiko Bank menggunakan assessment, the Bank uses indicators/
indikator/ parameter yaitu : parameters, namely:
1. Volume dan komposisi portofolio 1. Portfolio volume and composition
2. Kerugian potensial (potential loss) risiko 2. Potential loss of interest rate risk in
suku bunga dalam banking book (interest banking book (IRRBB)
rate risk in banking book – IRRBB)
3. Strategi dan kebijakan bisnis (strategi 3. Business strategy and policy (trading
trading dan strategi bisnis terkait suku strategy and business strategy related to
bunga pada banking book) interest rate in banking book) 4.
c. Pemantauan Risiko Pasar c. Market Risk Monitoring
Pemantauan Risiko Pasar terhadap kepatuhan Market Risk monitoring of limit compliance is
limit dilakukan secara berkala dan dilaporkan carried out periodically and reported if there is an
apabila terjadi pelampauan. Dalam pelaksanaan exceedance. In the implementation of monitoring
pemantauan eksposur Risiko Pasar, SKMR Market Risk exposure, SKMR prepares reports
menyusun laporan mengenai perkembangan on the development of Market Risk on a regular
Risiko Pasar secara berkala, termasuk faktor- basis, including causal factors and submits them
faktor penyebab dan menyampaikan kepada to the Risk Management Committee and the
Komite Manajemen Risiko dan Direksi. Board of Directors.
d. Pengendaliaan Risiko pasar d. Market risk control
1. Pengendalian terkait dengan surat 1. Controls related to securities and bonds
berharga dan obligasi dengan melakukan by conducting periodic reviews of the
kaji ulang secara berkala terhadap kondisi, condition, credibility, rating and repayment
kredibilitas, peringkat dan kemampuan ability of the issuers of securities and
membayar kembali penerbit surat bonds. Review of limits is carried out
berharga dan obligasi secara berkala. Kaji periodically with reference to business
ulang atas limit-limit dilakukan secara plans and other external influences.
berkala mengacu kepada rencana bisnis
dan pengaruh eksternal lainnya. 2. For hedging transactions in the context of
2. Untuk transaksi lindung nilai dalam rangka risk control, clear responsibilities for:
pengendalian risiko, ditetapkan tanggung
jawab yang jelas untuk :
a. Memastikan pencatatan yang a. Ensure that the recordings made
dilakukan tidak menyimpang do not deviate from accounting
dari standar akuntansi dan/ atau standards and/or lead to
menimbulkan penyimpangan pada irregularities in revenue recognition;
pengakuan pendapatan;
b. Memastikan bahwa transaksi b. Ensure that the transaction has been
tersebut telah dilaksanakan sesuai executed in accordance with the
dengan instruksi atau rekomendasi instructions or recommendations of
manajemen atau ALCO dan transaksi management or ALCO and that the
tersebut dapat memitigasi eksposur transaction can mitigate Market Risk
Risiko Pasar; exposure;
c. Menilai kembali secara berkala c. Periodically reassess that the hedge
bahwa lindung nilai telah efektif has been effective, especially in the
khususnya dalam perhitungan rasio calculation of the hedge ratio and
lindung nilai dan perbandingan rasio comparison of the ratio from time to
tersebut dari waktu ke waktu; time;
d. Menilai kembali kredibilitas pihak d. Reassess the credibility of
lawan transaksi dan mencegah counterparties and prevent
penempatan yang terkonsentrasi. concentrated placements.
c. Pengelolaan Portofolio Banking Book c. Banking Book Portfolio Management
Bank Mestika saat ini belum melakukan aktivitas Bank Mestika currently has not conducted any
trading sehingga hanya melakukan pengelolaan trading activities and therefore only manages its
terhadap portofolio banking book dengan banking book portfolio using the standard method.
menggunakan metode standar.
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d. Antisipasi Risiko Pasar atas Transaksi Mata Uang d. Anticipation of Market Risk on Foreign Currency
Asing dan Transaksi Surat Berharga Transactions and Securities Transactions
Dalam rangka mengantisipasi Risiko Pasar atas In order to anticipate Market Risk on foreign
transaksi mata uang asing dan transaksi surat currency transactions and securities transactions,
berharga, dilakukan pemantauan dan pengelolaan monitoring and management of net open position
posisi devisa netto (PDN) agar posisi nilai tukar (NOP) is carried out so that exchange rate positions
dapat saling tutup atau lindung nilai serta adanya can be covered or hedged as well as stress testing
stress testing untuk memastikan modal Bank dapat to ensure that the Bank's capital can cover Market
mengcover eksposur Risiko Pasar, dan melakukan Risk exposure, and setting limits on securities
penetapan limit transaksi surat berharga. transactions.
Aktiva Tertimbang Menurut Risiko Untuk Risiko Pasar Risk Weighted Assets for Market Risk
Untuk risiko pasar Bank Mestika hanya terekspos risiko For market risk, Bank Mestika is only exposed to risks
yang bersumber dari aktivitas banking book sehingga originating from banking book activities so that for the
untuk perhitungan ATMR (aktiva tertimbang menurut calculation of RWA (risk-weighted assets) for market
risiko) untuk risiko pasar dengan menggunakan metode risk using the standard method, namely by calculating
standar yaitu dengan melakukan perhitungan risiko exchange rate risk, which is carried out on foreign
nilai tukar, yang dilakukan terhadap posisi valuta asing exchange positions in the banking book that are
dalam banking book yang tereskpos risiko nilai tukar. exposed to exchange rate risk. Bank Mestika currently
Bank Mestika saat ini belum melakukan aktivitas terkait does not conduct activities related to the trading book.
trading book.
Pengungkapan Risiko Pasar dengan Menggunakan Metode Standar
Market Risk Disclosure using Standard Methods
(dalam jutaan rupiah/in million rupiah)
31 Desember 2023 31 Desember 2022
31 December 2023 31 December 2022
Konsolidasi Konsolidasi
Bank Bank
Jenis Risiko Consolidation Consolidation
No.
Type of Risk
Beban Beban Beban Beban
Modal ATMR Modal ATMR Modal ATMR Modal ATMR
Capital RWA Capital RWA Capital RWA Capital RWA
Burden Burden Burden Burden
Risiko Suku Bunga
1 0 0 0 0 0 0 0 0
Interest Rate Risk
a. Risiko Spesifik
0 0 0 0 0 0 0 0
a. Spesific Risk
b. Risiko Umum
0 0 0 0 0 0 0 0
b. General Risk
Risiko Nilai Tukar
2 1.612 20.148 0 0 2.139 26.744 0 0
Exchange Rate Risk
Risiko Ekuitas *)
3 0 0 0 0
Ekuity Risk*)
Risiko Komoditas *)
4 0 0 0 0
Comoditas Risk*)
Risiko Option
5 0 0 0 0 0 0 0 0
Option Risk
Total | Amount 1.612 20.148 0 0 2.139 26.744 0 0
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Pengungkapan Kualitatif Risiko Likuiditas Qualitative Disclosure of Liquidity Risk
a. Tata Kelola Pengelolaan Risiko Likuiditas a. Liquidity Risk Management Governance
Manajemen risiko likuiditas dilakukan untuk Liquidity risk management is conducted to minimize
meminimalkan kemungkinan ketidakmampuan the possibility of the Bank's inability to obtain cash
Bank dalam memperoleh sumber pendanaan arus flow funding sources.
kas.
Pengawasan aktif Direksi dan Dewan Komisaris Active supervision of the Board of Directors and
dalam penerapan manajemen risiko likuiditas Board of Commissioners in the implementation of
mencakup: liquidity risk management includes:
• Direksi dan Komisaris memastikan penerapan • The Board of Directors and Commissioners
Manajemen risiko telah sesuai dengan tujuan ensure that the implementation of risk
strategis, skala, dan karakteristik bisnis management is in accordance with the Bank's
Bank, serta memastikan integrasi penerapan strategic objectives, scale, and business
manajemen risiko likuiditas dengan risiko lain characteristics, and ensure the integration of
yang dapat berdampak pada risiko likuiditas; liquidity risk management implementation with
other risks that may impact liquidity risk;
• Wewenang dan tanggung jawab Direksi • The authorities and responsibilities of the Board
meliputi pemantauan dan evaluasi terhadap of Directors include monitoring and evaluating
posisi dan risiko likuiditas secara berkala, the position and liquidity risk on a regular basis,
melakukan penyesuaian kebijakan dan strategi making adjustments to risk management policies
Manajemen risiko terkait risiko likuiditas atas and strategies related to liquidity risk based on
hasil evaluasi, serta menyampaikan laporan the evaluation results, and submitting reports
kepada Dewan Komisaris mengenai posisi to the Board of Commissioners regarding the
dan profil Risiko Likuiditas serta penerapan position and profile of Liquidity Risk and the
kebijakan dan prosedur Manajemen Risiko implementation of Risk Management policies
untuk Risiko Likuiditas; and procedures for Liquidity Risk;
• Wewenang dan tanggung jawab Dewan • The authorities and responsibilities of the Board
Komisaris antara lain melakukan persetujuan of Commissioners include approval and periodic
dan evaluasi berkala mengenai kebijakan evaluation of Risk Management policies and
dan strategi Manajemen Risiko untuk Risiko strategies for Liquidity Risk;
Likuiditas;
• Direksi harus memastikan bahwa setiap • The Board of Directors must ensure that each
fungsi/unit yang bertanggung jawab dalam function/unit responsible for managing Liquidity
pengelolaan Risiko Likuiditas memiliki sumber Risk has human resources with adequate
daya manusia dengan kompetensi yang competencies, among others in ALCO and
memadai, antara lain pada ALCO dan Treasury. Treasury. In terms of liquidity management, the
Dalam hal pengelolaan likuiditas, Bank Bank establishes ALCO to be responsible for
membentuk ALCO untuk bertanggung jawab managing the Bank's liquidity.
dalam pengelolaan likuiditas Bank.
b. Liquidity Risk Limit
b. Limit Risiko Likuiditas Liquidity risk limit is applied consistently and
Limit risiko likuiditas diterapkan secara konsisten relevant to the Bank's business, level of business
dan relevan dengan bisnis Bank, tingkat complexity, risk tolerance, product characteristics,
kompleksitas bisnis, toleransi risiko, karakteristik currency, market in which the Bank actively
produk, valuta, pasar di mana Bank aktif melakukan conducts transactions, historical data, profitability
transaksi, data historis, tingkat profitabilitas, dan level, and available capital. Some of the limits set
modal yang tersedia. Beberapa limit yang diatur by Bank Mestika in the liquidity risk management
oleh Bank Mestika didalam kebijakan pengelolaan policy:
risiko likuiditas:
• Limit mismatch arus kas, limit konsentrasi pada • Cash flow mismatch limit, concentration limit on
aset dan kewajiban dan rasio likuiditas lainnya; assets and liabilities and other liquidity ratios;
• Limit transaksi pada pasar uang antar Bank; • Limit on transactions in the interbank money
market;
• Risk appetite threshold dan risk tolerance. • Risk appetite threshold and risk tolerance.
c. Organisasi Manajemen Risiko Likuiditas c. Liquidity Risk Management Organization
Dalam mengelola risiko likuiditas, Bank Mestika In managing liquidity risk, Bank Mestika has an
memiliki organisasi yang bertanggung jawab untuk organization responsible for handling liquidity risk
menangani risiko likuiditas yang terdiri dari : which consists of:
a. Treasury a. Treasury
Bagian Treasury dalam hal ini bertanggung Treasury is responsible for maintaining
jawab dalam menjaga likuiditas Bank dibantu the Bank's liquidity, assisted by ALCO in
oleh ALCO dalam hal penetapan rasio likuiditas. determining the liquidity ratio.
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b. SKMR b. SKMR
Satuan Kerja Manajemen Risiko melakukan The Risk Management Working Unit monitors
pemantauan dan analisa terhadap pengelolaan and analyzes the management of Liquidity
Risiko Likuiditas secara berkala. Risk on a regular basis.
c. ALCO c. ALCO
Dalam rapat komite ALCO membahas kondisi In ALCO committee meetings discuss the
tingkat likuiditas bank, melakukan penyesuaian condition of the bank's liquidity level, adjusting
aset likuid secara berkala. liquid assets periodically.
d. Pengelolaan dan Mitigasi Risiko Likuidtas d. Liquidity Risk Management and Mitigation
Organisasi yang telah dibentuk untuk bertanggung Organizations that have been established to be
jawab melakukan pengelolaan risiko likuiditas responsible for managing liquidity risk carry out the
melakukan proses identifikasi, pengukuran, process of identifying, measuring, monitoring and
pemantauan dan pengendalian risiko: controlling risks:
a. Identifikasi Risiko Likuiditas a. Liquidity Risk Identification
Identifikasi Risiko Likuiditas, tidak terlepas dari Liquidity Risk Identification is inseparable from
beberapa aspek seperti : produk dan aktivitas several aspects such as: banking products
perbankan yang dapat mempengaruhi sumber and activities that can affect the source and
dan penggunaan dana, baik pada posisi aset use of funds, both in the position of assets and
dan kewajiban maupun rekening administratif, liabilities and administrative accounts, as well
serta risiko lain yang dapat mempengaruhi as other risks that can affect liquidity risk.
risiko likuiditas.
b. Pengukuran Risiko Likuditas b. Liquidity Risk Measurement
Pengukuran Risiko Likuiditas dengan Liquidity Risk is measured by quantifying
pengkuantifikasi risiko secara tepat waktu the risk in a timely and comprehensive
dan komprehensif. Alat yang digunakan manner. Tools used in the measurement
dalam pengukuran antara lain: komposisi include: composition of assets, liabilities,
aset, kewajiban, dan transaksi rekening and administrative account transactions;
administratif; konsentrasi aset dan kewajiban; concentration of assets and liabilities; and
dan kerentanan pada kebutuhan pendanaan. vulnerability to funding needs.
Pengukuran stress testing Risiko Likuiditas Liquidity Risk stress testing is conducted to
dilakukan untuk mengetahui dampak dari determine the impact of crisis scenarios on
skenario krisis terhadap kemampuan Bank. the Bank's ability. Crisis scenario assumptions
Asumsi skenario krisis yang dapat digunakan that can be used include macro and micro
seperti kondisi makro dan mikro perubahan conditions of global and national economic
ekonomi global maupun nasional, perubahan changes, changes in market conditions,
kondisi pasar, data historis terkait kondisi yang historical data related to conditions that the
pernah dialami Bank sebelumnya. Bank has experienced before.
Pengukuran risiko yang telah dilakukan Risk measurements that have been carried
didokumentasikan dan dikinikan secara berkala out are documented and updated regularly
baik terkait asumsi, data, dan informasi lainnya both related to assumptions, data, and other
yang digunakan termasuk perubahannya. information used including changes.
Dalam melakukan pengukuran risiko-risiko In measuring the risks in the risk profile
pada penilaian profil risiko Bank menggunakan assessment, the Bank uses indicators/
indikator/ parameter yaitu : parameters, namely:
a. Akses pada sumber-sumber pendanaan a. Access to funding sources
b. Komposisi dari aset, kewajiban, dan b. Composition of assets, liabilities, and
transaksi rekening administratif administrative account transactions
c. Konsentrasi dari aset dan kewajiban c. Concentration of assets and liabilities
d. Kerentanan pada kebutuhan pendanaan d. Vulnerability to funding needs
c. Pemantauan Risiko Likuiditas c. Liquidity Risk Monitoring
Pemantauan Risiko Likuiditas dengan Monitoring Liquidity Risk by paying attention
memperhatikan indikator peringatan dini to early warning indicators related to potential
terkait potensi kenaikan Risiko Likuiditas. increases in Liquidity Risk.
Pemantauan dilakukan dengan tujuan agar Monitoring is carried out with the aim that in the
jika terjadi peningkatan potensi risiko likuiditas event of a potential increase in liquidity risk, it can
dapat segera dimitigasi atau dilakukan be immediately mitigated or made adjustments
penyesuaian secara tepat waktu, termasuk in a timely manner, including to the liquidity risk
terhadap strategi manajemen risiko likuiditas. management strategy.
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d. Pengendalian Risiko Likuiditas d. Liquidity Risk Control
Pengendalian Risiko Likuiditas dilakukan Liquidity Risk Control is carried out with funding
dengan strategi pendanaan, pengelolaan strategies, management of daily liquidity
posisi likuiditas dan Risiko Likuiditas harian, position and Liquidity Risk, management of
pengelolaan posisi likuiditas dan Risiko intra-group liquidity position and Liquidity
Likuiditas intra grup, pengelolaan aset Risk, management of high quality liquid assets,
likuid yang berkualitas tinggi, dan rencana and emergency funding plans.
pendanaan darurat.
Sebagai salah satu indikator peringatan dini As one of the early warning indicators of
dalam permasalahan likuiditas dilakukan liquidity problems, maturity profile monitoring
pemantauan profil maturitas yang menyajikan is conducted, which presents asset, liability,
pos-pos aset, kewajiban, dan rekening and administrative account items mapped
administratif yang dipetakan ke dalam into a time scale based on the remaining
skala waktu berdasarkan sisa waktu sampai time to maturity according to the contract
dengan jatuh tempo sesuai kontrak dan/ and/or based on assumptions, especially
atau berdasarkan asumsi, khususnya untuk for balance sheet items and administrative
pos neraca dan rekening administratif yang accounts that do not have contractual
tidak memiliki jatuh tempo kontraktual. maturities. Factors considered in determining
Faktor-faktor yang dipertimbangkan dalam assumptions for estimating balance sheet
menentukan asumsi untuk mengestimasi pos items and administrative accounts that do not
neraca dan rekening administratif yang tidak have contractual maturities include product
memiliki jatuh tempo kontraktual, antara lain characteristics, counterparty and/or customer
karakteristik produk, perilaku pihak lawan behavior, and market conditions as well as
dan/atau nasabah, dan kondisi pasar serta historical experience. The maturity profile aims
pengalaman historis. Profil maturitas bertujuan to identify the occurrence of liquidity gaps
untuk mengidentifikasi terjadinya gap likuiditas within a certain time scale.
dalam skala waktu tertentu.
e. Strategi Pengelolaan Risiko Likuiditas e. Liquidity Risk Management Strategy
Bank Mestika melakukan pengelolaan risiko Bank Mestika manages liquidity risk by measuring
likuiditas dengan mengukur besarnya risiko the amount of liquidity risk faced by the Bank using
likuiditas yang dihadapi Bank menggunakan several indicators, including primary reserve ratio
beberapa indikator, antara lain primary reserve ratio (reserve requirement and cash ratio), secondary
(rasio GWM dan Kas), secondary reserve (cadangan reserve (liquidity reserve), and Macroprudential
likuiditas), dan Rasio Intermediasi Makroprudensial Intermediation Ratio (RIM). To support the
(RIM). Untuk mendukung penetapan strategi determination of strategies in anticipating future
dalam mengantisipasi kondisi likuiditas di masa liquidity conditions, the Bank also uses maturity
mendatang, Bank juga menggunakan profil profiles that are contractually based on a monthly
maturitas yang dibuat berdasarkan kontraktual basis.
secara bulanan.
Komunikasi strategi pengelolaan likuiditas melalui Communication of liquidity management strategies
rapat ALCO, dan peran Direksi dan Treasury yang through ALCO meetings, and the active role of the
aktif dalam memonitor kondisi likuiditas Bank. Board of Directors and Treasury in monitoring the
Bank's liquidity conditions.
Pelaksanaan pengelolaan likuiditas Bank mengacu The implementation of the Bank's liquidity
kepada kebijakan treasury, peraturan serta management refers to treasury policies, regulations
kebijakan otoritas yang terkait treasury. and policies of treasury-related authorities.
f. Strategi Pendanaan f. Funding Strategy
Strategi pendanaan dilakukan secara diversifikasi, The funding strategy is diversified, and directed
dan diarahkan melalui rapat ALCO, adapun through ALCO meetings, while the composition of
komposisi penempatan dana Bank antara lain: the Bank's fund placement includes:
1. Kredit 1. Loans
2. Deposit Facility 2. Deposit Facility
3. Term Deposit 3. Term Deposit
4. Surat Berharga 4. Securities
5. Call money 5. Call money
6. Treasury 6. Treasury
7. Lainnya (Kas, Giro, Warkat, dll) 7. Others (Cash, Current Accounts, Notes, etc.)
Tenor pendanaan pada penempatan dana dilakukan The tenor of funding in the placement of funds
secara diversifikasi, untuk tenor jangka pendek is diversified, for short-term tenor is focused on
difokuskan pada penempatan dana pada Bank placement of funds with Bank Indonesia, medium
Indonesia, menengah dan panjang difokuskan pada and long term is focused on fixed rate government
surat berharga obligasi pemerintah fixed rate. Strategi bond securities. Bank Mestika's funding strategy is
pendanaan Bank Mestika dilakukan secara terpusat. centralized.
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g. Rencana Pendanaan Darurat g. Emergency Funding Plan
Pengelolaan rencana pendanaan darurat/ Management of emergency funding plan /
Contingency Funding Plan dengan melakukan Contingency Funding Plan by measuring Liquidity
pengukuran Liquidity Early Warning Indicator Early Warning Indicator Profile every month.
Profile setiap Bulan.
Adapun recovery plan yang dapat dilaksanakan The recovery plan that can be implemented in the
apabila terjadinya penarikan dana dalam jumlah event of a large withdrawal of funds includes:
besar antara lain: 1. Utilize the Bank's liquidity,
1. Memanfaatkan likuiditas Bank, 2. Seeking liquidity in the money market (Call
2. Mencari likuiditas pada money market (Call Money and Repo),
Money dan Repo), 3. Make an offer on the fixed income market,
3. Melakukan offer pada fixed income market, 4. BI loan (Lending Facility).
4. Pinjaman BI (Lending Facility).
Bank telah menyusun rencana untuk memperoleh The Bank has developed a plan to obtain funding
pendanaan dalam kondisi mendesak dengan in urgent conditions by considering the cost and
mempertimbangkan biaya serta dampak terhadap impact on capital and various other important
modal serta berbagai aspek penting lainnya antara aspects including:
lain mencakup:
1. Sumber pendanaan utama, jumlah yang 1. The main sources of funding, the amount
tersedia atau dapat diperoleh, dan waktu yang available or obtainable, and the time required
diperlukan untuk memperoleh dana tersebut; to obtain the funds;
2. Kemungkinan ketersediaan back-up liquidity 2. Possible availability of back-up liquidity and
dan prakondisi penggunaan dana tersebut; preconditions for the use of these funds;
3. Alternatif pendanaan lainnya pada saat back- 3. Other funding alternatives in the event that
up liquidity yang dimiliki tidak dapat digunakan; back-up liquidity cannot be used;
4. Dampak kondisi krisis dipasar pada kemampuan 4. The impact of crisis conditions in the market on
Bank untuk menjual dan mengagunkan aset; the Bank's ability to sell and collateralize assets;
5. Kemampuan Bank untuk memperoleh fasilitas 5. The Bank's ability to obtain other liquidity
likuiditas lainnya. facilities.
Adapun sumber pendanaan Bank yang dapat The Bank's funding sources that can be used in
digunakan pada kondisi mendesak antara lain: urgent conditions include:
a. Kas, a. Cash,
b. Penempatan pada Bank lain, b. Placements with other banks,
c. Aset Bank yang akan segera jatuh tempo, c. Bank assets that will soon mature,
d. Pasar uang antar Bank (PUAB), d. Interbank money market (PUAB),
e. Pasar sekunder surat-surat berharga, e. Secondary market of securities,
f. Instrumen Bank Indonesia, f. Bank Indonesia instruments,
g. Operasi Moneter Bank Indonesia (Injeksi g. Bank Indonesia Monetary Operations (Liquidity
Likuiditas), Injection),
h. Adanya bantuan dari Bank Indonesia bagi h. The existence of assistance from Bank Indonesia
Bank yang kesulitan likuiditas berupa: for banks with liquidity difficulties in the form of:
- Fasilitas Pendanaan Jangka Pendek - Short Term Funding Facility (FPJP),
(FPJP),
- Fasilitas Likuiditas Intra Hari (FLI), - Intra-Day Liquidity Facility (FLI),
i. Fasilitas pembiayaan darurat (FPD). i. Emergency financing facility (FPD).
h. Stress Test Risiko Likuiditas h. Liquidity Risk Stress Test
Stress test digunakan untuk mengukur ketahanan Stress tests are used to measure the resilience of
modal atas potensi kerugian dan eksposur risiko capital to potential losses and risk exposures faced
yang dihadapi jika terjadi kondisi tidak normal. in the event of abnormal conditions. Various stress
Berbagai skenario stress test disusun dengan tetap test scenarios are prepared while still considering
mempertimbangkan relevansinya dengan kondisi their relevance to the Bank's current condition.
Bank saat ini. Pada risiko likuiditas menggunakan Liquidity risk uses a maturity profile mismatch
pendekatan skenario maturity profile mismatch. scenario approach.
Stress test pada masa Pandemi COVID-19 juga Stress tests during the COVID-19 Pandemic were
dilakukan Bank dengan beberapa skenario dengan also carried out by the Bank with several scenarios
melihat pada ketahanan likuiditas dan permodalan by looking at the resilience of the Bank's liquidity
Bank dalam mengcover kemungkinan kerugian and capital in covering possible losses that the
yang mungkin akan dialami Bank akibat dari Bank might experience as a result of changing
perubahan kondisi. conditions.
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Pengungkapan Kualitatif Risiko Operasional Qualitative Disclosure of Operational Risk
a. Organisasi Manajemen Risiko Operasional a. Operational Risk Management Organization
Dalam mengelola risiko operasional, Bank Mestika In managing operational risk, Bank Mestika
memiliki organisasi yang bertanggung jawab untuk has an organization responsible for handling
menangani risiko operasional yang terdiri dari: operational risk which consists of:
a. Unit Bisnis a. Business Unit
Risk owner bertanggung jawab terhadap Risk owner is responsible for day-to-day
pengelolaan risiko operasional sehari-hari. operational risk management. In carrying
Dalam menjalankan aktivitas rutin mengacu out routine activities, it refers to the SOP
pada SOP (standart operating procedure) (standard operating procedure) of risk-based
perbankan yang berbasis risiko serta, setiap banking and each leader is responsible
pimpinan bertanggung jawab atas penerapan for the implementation of operational risk
manajemen risiko operasional disatuan management in their respective work units.
kerjanya masing-masing.
b. Bagian Teknologi Informasi b. Information Technology Section
Bank Mestika membentuk bagian teknologi Bank Mestika established an information
informasi guna pengelolaan risiko operasional technology section to manage more complex
yang lebih kompleks khususnya yang terkait operational risks, especially those related
dengan teknologi informasi, pengembangan to information technology, development and
dan pengelolaan keamanan yang dilakukan security management conducted by:
oleh: • IT Infrastructure & Operation Section
• Bagian IT Infrastructure & Operation • IT Strategic & Development Section
• Bagian IT Strategic & Development • IT Security Section
• Bagian IT Security
c. Satuan Kerja Kepatuhan (SKK) c. Compliance Working Unit (SKK)
Satuan Kerja Kepatuhan memastikan The Compliance Working Unit ensures
pemenuhan dari ketentuan dan peraturan yang compliance with applicable rules and
berlaku berkaitan dengan pelaporan. regulations relating to reporting.
d. Satuan Kerja Manajemen Risiko (SKMR) d. Risk Management Work Unit (SKMR)
Satuan Kerja Manajemen Risiko melakukan The Risk Management Work Unit monitors and
pemantauan dan analisa terhadap pengelolaan analyzes the management of Operational Risk
Risiko Operasional secara berkala. on a regular basis.
e. Fungsi Khusus Anti Fraud e. Specialized Anti Fraud Function
Memastikan efektivitas pelaksanaan aktivitas Ensuring the effectiveness of the
strategi anti fraud dalam Bank. implementation of anti-fraud strategy activities
within the Bank.
f. Komite Nominasi dan Remunerasi f. Nomination and Remuneration Committee
Memberikan rekomendasi dalam rangka Providing recommendations in order to
mendukung efektivitas pelaksanaan dan support the effectiveness of implementation
tanggung jawab khususnya di bidang and responsibilities, especially in the field of
remunerasi dan nominasi. remuneration and nomination.
g. Komite Pengarah TI g. IT Steering Committee
Melakukan evaluasi dan pengembangan To evaluate and develop the latest banking
terhadap sistem informasi perbankan terkini information systems to support banking
sehingga dapat mendukung kinerja perbankan. performance.
b. Pengelolaan Risiko Operasional b. Operational Risk Management
Bank Mestika didalam mengelola risiko operasional Bank Mestika in managing operational risks carries
melakukan beberapa tahapan, diantaranya: out several stages, including:
a. Identifikasi dan Pengukuran Risiko Operasional a. Identification and Measurement of Operational
Risks
Bank Mestika menerapkan metodologi Risk Bank Mestika applies the risk control self-
Control Self Assessment (RCSA) guna assessment (RCSA) methodology to identify
mengidentifikasi dan mengukur risiko yang and measure risks implemented by all work
dilaksanakan oleh seluruh unit kerja dan units and branches of the Bank.
cabang Bank.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Bank melakukan identifikasi dan pengukuran The Bank identifies and measures parameters
terhadap parameter yang terekspos Risiko exposed to Operational Risk such as:
Operasional seperti: kegagalan dan kesalahan system failures and errors; weakness of the
sistem; kelemahan sistem administrasi; administrative system; failure of relationships
kegagalan hubungan dengan nasabah; with customers; accounting miscalculations;
kesalahan perhitungan akuntansi; penundaan delays and errors in the settlement of
dan kesalahan penyelesaian pembayaran; payments; fraud; and accounting engineering.
fraud; dan rekayasa akuntansi.
Dalam melakukan pengukuran risiko-risiko In measuring risks in assessing the Bank's risk
pada penilaian profil risiko Bank menggunakan profile using indicators/ parameters, namely:
indikator/ parameter yaitu :
a. Karakteristik dan kompleksitas bisnis a. Characteristics and complexity of the
business
b. Sumber daya manusia b. Human resources
c. Teknologi informasi dan infrastruktur c. Information technology and supporting
pendukung infrastructure
d. Fraud d. Fraud
e. Kejadian eksternal e. External events
Metode yang digunakan Bank untuk melakukan The method used by the Bank to measure
pengukuran terhadap risiko operasional operational risk is to use the KRI (key risk
adalah menggunakan metode KRI (key risk indicator) method, in this case the Bank will
indicator), dalam hal ini Bank akan melakukan identify risk events from the five indicators
identifikasi atas kejadian berisiko (risk event) mentioned above and then measure and
dari kelima indikator yang telah disebutkan monitor the risk event against the risk appetite
diatas kemudian dilakukan pengukuran dan threshold that has been set by the Bank), if it
pemantuan risk event tersebut terhadap risk passes the threshold risk appetite limit, The
appetite treshold yang telah ditetapkan oleh Risk Management Task Force recommends
Bank), apabila melewati limit risk appetite controls to minimize operational risk exposure.
treshold, Satuan Kerja Manajemen Risiko
merekomendasikan pengendalian guna
meminimalkan eksposur risiko operasional.
Selain metode diatas, Bank Mestika juga In addition to the above methods, Bank Mestika
menerapkan LED (Loss Event Database), also applies LEDs (loss event database), which
yang bertujuan untuk memantau, mencatat aim to monitor, record and analyze operational
dan menganalisis kejadian operasional yang events that occur and cause losses. The data
terjadi dan menimbulkan kerugian. Data is one of the indicators used in the calculation
tersebut sebagai salah satu indikator yang of ATMR for operational risks using a standard
dipergunakan dalam perhitungan ATMR untuk approach.
risiko operasional dengan menggunakan
pendekatan standar.
Pengukuran terhadap keamanan siber Bank Measurement of the Bank's cybersecurity is
dilakukan dengan mengukur tingkat keamanan done by measuring the level of cybersecurity
siber dengan melakukan penilaian pada risiko by assessing the inherent risks related to
inheren terkait keamanan siber Bank, kualitas the Bank's cybersecurity, the quality of
penerapan manajemen risiko terkait keamanan implementation of risk management related to
siber dan kualitas penerapan proses ketahanan cybersecurity and the quality of implementation
siber. of cyber resilience processes.
b. Pemantauan Risiko Operasional b. Operational Risk Monitoring
Pemantauan Risiko Operasional dilakukan Operational Risk Monitoring is carried out
secara berkelanjutan terhadap seluruh on an ongoing basis on all Operational Risk
eksposur Risiko Operasional dan jumlah exposures and the amount of losses incurred
kerugian yang ditimbulkan dengan laporan with periodic reports. Conduct periodic reviews
berkala. Melakukan kaji ulang berkala terhadap of matters or factors causing operational risks
hal-hal atau faktor-faktor penyebab terjadinya and the impact of losses caused.
Risiko Operasional beserta dampak kerugian
yang ditimbulkan.
c. Pengendalian Risiko Operasional c. Operational Risk Control Operational
Pengendalian Risiko Operasional dilakukan Risk Control is carried out consistently in
secara konsisten sesuai dengan tingkat risiko accordance with the level of risk taken and the
yang diambil serta hasil dari identifikasi dan results of risk identification and measurement.
pengukuran risiko.
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Pengendalian terhadap sistem informasi yaitu Control over the information system is to
memastikan: ensure:
1. Penilaian berkala terhadap pengamanan 1. Periodic assessment of information
sistem informasi. system security.
2. Prosedur back-up dan emergency plan 2. Back-up procedures and emergency
pada saat terjadi gangguan dan diuji plans in the event of a disturbance and are
secara berkala. tested regularly.
Kaji ulang berkala terhadap prosedur, Periodic reviews of procedures, documentation,
dokumentasi, sistem pemrosesan data, data processing systems, contingency plans,
rencana kontinjensi, dan praktek operasional and other operational practices to reduce the
lainnya guna mengurangi kemungkinan human error.
terjadinya kesalahan manusia.
c. Pengelolaan Risiko Produk dan Aktivitas Baru c. Risk Management of New Products and Activities
Pengembangan produk/ aktivitas baru pada Bank The development of new products / activities at
Mestika akan melalui proses manajemen risiko. Bank Mestika will go through a risk management
Bank telah memiliki kebijakan dan prosedur untuk process. The Bank has policies and procedures in
memastikan produk/ aktivitas baru tersebut place to ensure that the new product/activity has
memiliki kontrol dan mitigasi risiko yang memadai adequate risk control and mitigation to minimize
guna meminimalisir risiko yang mungkin akan the risks that may arise so as not to significantly
timbul agar tidak mempengaruhi profil risiko Bank affect the Bank's risk profile.
secara signifikan.
Pengelolaan produk/ aktivitas baru yang diterapkan The management of new products/ activities
pada Bank Mestika mencakup beberapa aspek, implemented at Bank Mestika includes several
antara lain: aspects, including:
• Setiap rencana pengembangan produk/ • Any new product/activity development plan
aktivitas baru harus mendapatkan persetujuan must obtain the approval of the Board of
Direksi; Directors;
• Setiap rencana pengembangan produk/ • Every new product development plan / activity
aktivitas baru perlu melakukan identifikasi needs to identify the risks that may arise and
risiko yang mungkin timbul dan dampaknya their impacts so that adequate risk mitigation
sehingga dapat diterapkan mitigasi risiko yang can be applied;
memadai;
• Setiap pengembangan produk/ aktivitas • Every product development / activity is
dilakukan beberapa tahapan, yaitu carried out in several stages, namely planning,
perencanaan, pengembangan, uji coba, development, trials, implementation and
implementasi dan evaluasi; evaluation;
• Menerapkan transparansi informasi kepada • Implement transparency of information to
nasabah terkait produk/ aktivitas baru yang customers regarding new products / activities
dikeluarkan oleh Bank. issued by the bank.
Pengungkapan Aktiva Tertimbang Menurut Risiko Untuk Disclosure of Risk Weighted Assets for Operational Risk
Risiko Operasional
Dengan berlakunya perhitungan ATMR untuk Risiko With the enactment of the calculation of RWA for
Operasional dengan menggunakan pendekatan standar Operational Risk using the standardized approach
mulai periode tahun 2023 yang mengacu pada SEOJK starting from the period of 2023 which refers to SEOJK
No.06/SEOJK.03/2020 tentang Perhitungan Aset No.06/SEOJK.03/2020 concerning Calculation of
Tertimbang Menurut Risiko Untuk Risiko Operasional Risk-Weighted Assets for Operational Risk Using
dengan Menggunakan Pendekatan Standar bagi Bank the Standardized Approach for Commercial Banks,
Umum, maka Bank menyajikan laporan penerapan the Bank presents a report on the implementation of
manajemen risiko untuk risiko operasional serta risk management for operational risk and calculates
melakukan perhitungan ATMR Operasional dengan Operational RWA using the standardized approach.
pendekatan standar.
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Risiko Operasional - Individual
Pengungkapan Risiko Operasional - Individually
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31st 2023
Pendekatan Yang Digunakan
No.
Approach Used Rincian
Nominal
Details
Pendekatan Standar
1 Komponen Indikator Bisnis (KIB) 58.988
Standard Approach
Faktor Pengali Kerugian Internal (FPKI) 1
Modal Minimum Risiko Operasional (MMRO) 58.988
ATMR Untuk Risiko Operasional 737.352
Posisi Tanggal Laporan 31 Desember 2022
Position of Report Date December 31st 2022
Pendekatan Yang Digunakan
No. Pendapatan Bruto (Rata-
Approach Used rata 3tahun terakhir) Beban Modal ATMR
Gross Income (Average Capital Expense RWA
Last 3 years)
Pendekatan Indikator Dasar
1 946.288 141.943 1.774.291
Basic Indicator Approach
Total | Amount 946.288 141.943 1.774.291
Risiko Operasional - Konsolidasi dengan Perusahaan Anak
Pengungkapan Risiko Operasional - Consolidated with Subsidiaries
(dalam jutaan rupiah/in million rupiah)
Posisi Tanggal Laporan 31 Desember 2023
Position of Report Date December 31st 2023
Pendekatan Yang Digunakan
No.
Approach Used Rincian
Nominal
Details
Pendekatan Standar
1 Komponen Indikator Bisnis (KIB) 58.988
Standard Approach
Faktor Pengali Kerugian Internal (FPKI) 1
Modal Minimum Risiko Operasional (MMRO) 58.988
ATMR Untuk Risiko Operasional 737.352
Posisi Tanggal Laporan 31 Desember 2022
Position of Report Date December 31st 2022
Pendekatan Yang Digunakan
No. Pendapatan Bruto (Rata-
Approach Used rata 3tahun terakhir) Beban Modal ATMR
Gross Income (Average Capital Expense RWA
Last 3 years)
Pendekatan Indikator Dasar
1 946.288 141.943 1.774.291
Basic Indicator Approach
Total | Amount 946.288 141.943 1.774.291
Penerapan Eksposur Risiko Hukum dan Pengungkapan Application of Legal Risk Exposure and Qualitative
Kualitatif Risiko Hukum Disclosure Legal Risk
a. Organisasi Manajemen Risiko Hukum a. Management Implementation Legal Risk
Dalam mengelola risiko hukum,Bank Mestika Management Organization In managing legal
memiliki organisasi yang bertanggung jawab untuk risks, Bank Mestika has an organization that is
menangani risiko hukum yang terdiri dari: responsible for handling legal risks consisting of:
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a. Legal a. Legal
Bagian Legal melakukan kajian hukum atas The Legal Department conducts legal reviews
semua dokumen yang memiliki aspek hukum of all documents that have legal aspects such
seperti perjanjian. as agreements.
b. Satuan Kerja Kepatuhan (SKK) b. Compliance Task Force
SKK memastikan pemenuhan terhadap aspek- Compliance Task Force ensures the fulfillment
aspek hukum yang berlaku baik internal of applicable legal aspects both internally and
maupun eksternal. externally
c. Satuan Kerja Manajemen Risiko (SKMR) c. Risk Management Task Force
Satuan Kerja Manajemen Risiko melakukan The Risk Management Task Force monitors
pemantauan dan analisa terhadap pengelolaan and analyzes the management of Legal Risk
Risiko Hukum secara berkala. on a regular basis.
b. Pengelolaan Risiko Hukum b. Legal Risk Management
Didalam melakukan pengelolaan risiko hukum, In managing legal risks, management and
manajemen serta organisasi yang dibentuk organizations formed to monitor, measure, monitor
melakukan pemantauan, pengukuran, pemantauan and control legal risks:
serta pengendalian terhadap risiko hukum:
a. Identifikasi Risiko Hukum a. Identification of Legal Risks
Identifikasi Risiko Hukum dilakukan dengan Legal Risk Identification is carried out by
menganalisis aspek-aspek hukum yang analyzing legal aspects contained in a new
terdapat dalam suatu produk dan/atau product and/or activity
aktivitas baru.
b. Pengukuran Risiko Hukum b. Legal Risk Measurement
Pengukuran Risiko Hukum menggunakan Legal Risk Measurement uses indicators,
indikator, seperti: parameter berupa potensi such as: parameters in the form of potential
kerugian akibat tuntutan litigasi, pembatalan losses due to litigation claims, cancellation
perjanjian yang disebabkan oleh kelemahan of agreements caused by weaknesses in the
perikatan, terjadinya perubahan peraturan agreement, changes in laws and regulations
perundang-undangan yang menyebabkan that cause the Bank's products to be
produk Bank menjadi tidak sejalan dengan inconsistent with existing regulations.
ketentuan yang ada.
Dalam melakukan pengukuran risiko-risiko In measuring risks in assessing the Bank's risk
pada penilaian profil risiko Bank menggunakan profile using indicators/ parameters, namely:
indikator/ parameter yaitu :
a. Faktor litigasi; a. Litigation factors
b. Faktor kelemahan perikatan; b. Factor of weakness of the alliance
c. Faktor ketiadaan/perubahan perundang- c. Factor of absence / change of legislation.
undangan.
c. Pemantauan Risiko Hukum c. Legal Risk Monitoring Legal Risk
Pemantauan Risiko Hukum dilakukan secara Monitoring is carried out on an ongoing basis on
berkelanjutan terhadap seluruh eksposur Risiko all Legal Risk exposures and the amount of losses
Hukum dan jumlah kerugian yang ditimbulkan incurred with periodic reports.
dengan laporan berkala.
d. Pengendalian Risiko Hukum d. Legal Risk Control
Pengendalian Risiko Hukum dengan melaksanakan Legal Risk Control by conducting periodic reviews
kaji ulang secara berkala terhadap kontrak dan of contracts and agreements between the Bank
perjanjian antara Bank dengan pihak lain, antara lain and other parties, among others by reassessing
dengan cara melakukan penilaian kembali terhadap the effectiveness of the enforceability process
efektivitas proses enforceability guna mengecek to check the validity of rights in the contract and
validitas hak dalam kontrak dan perjanjian tersebut. agreement
Dalam rangka pengendalian risiko terutama atas In order to control risks, especially over products
produk dan/atau aktivitas yang dilakukan, Bank and/or activities carried out, the Bank has a
memiliki mekanisme koordinasi antara unit bisnis, coordination mechanism between business units,
Legal, SKMR, dan SKK dalam melakukan kajian Legal, RMTF, and CTF in conducting studies of
atas Produk dan/ atau Aktivitas tersebut baik dari these Products and/or Activities both from juridical
aspek yuridis (hukum), pemenuhan ketentuan baik (legal) aspects, compliance with the provisions of
ketentuan OJK, Bank Indonesia maupun ketentuan both SFA, Bank Indonesia and applicable laws and
perundang-undangan yang berlaku, identifikasi regulations, identification of risks and design of
risiko dan desain pengendalian yang efektif dan effective and adequate control.
memadai.
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Pengendalian yang diterapkan oleh Bank untuk The control applied by the Bank for legal risks is divided
risiko hukum dibagi kedalam 4 (empat) aspek,yaitu: into 4 (four) aspects, namely:
a. Tata kelola risiko a. Risk governance
Penerapan manajemen risiko hukum The implementation of legal risk management
berdasarkan aspek tata kelola ditandai based on governance aspects is marked
dengan Direksi dan Dewan Komisaris by the Board of Directors and the Board of
memiliki awareness dan pemahaman yang Commissioners having good awareness and
baik mengenai manajemen risiko hukum, understanding of legal risk management,
ditunjukkan melalui: shown through:
• Dewan Komisaris dan Direksi melakukan • The Board of Commissioners and Board
pemantauan dan pengawasan atas of Directors monitor and supervise legal
permasalahan hukum yang bersumber issues originating from business activities.
dari aktivitas bisnis. • The Board of Directors monitors every
• Direksi memantau setiap perjanjian agreement that will be implemented by the
yang akan dilaksanakan Bank terhadap Bank against the fulfillment of statutory
pemenuhan ketentuan perundang- provisions.
undangan.
• Direksi dan Komisaris melakukan • The Board of Directors and Commissioners
pengawasan dan pemantauan terhadap supervise and monitor the completion of
penyelesaian setiap komitmen Bank each Bank's commitments with regulators
dengan Regulator terkait Risiko Hukum. related to legal risks.
• Direksi dan Komisaris ikut aktif dalam • The Board of Directors and Commissioners
penyusunan maupun persetujuan dalam actively participate in the preparation and
perumusan dan pengkinian kebijakan, approval in the formulation and updating
strategi termasuk limit Risiko Hukum. of policies, strategies including Legal Risk
limits.
• Direksi dan Komisaris memastikan • The Board of Directors and Commissioners
pelaksanaan langkah perbaikan atas ensure the implementation of corrective
permasalahan atau penyimpangan dalam steps for problems or irregularities in the
kegiatan usaha Bank yang ditemukan oleh Bank's business activities found by SKAI
SKAI terkait Risiko Hukum. related to Legal Risks.
b. Kerangka manajemen risiko b. Risk management framework
Kerangka manajemen risiko mencakup The risk management framework includes
kebijakan, prosedur dan limit risiko hukum policies, procedures and limits of legal risk
yang memadai dan tersedia bagi seluruh area that are adequate and available to all areas
manajemen risiko hukum, sejalan dengan of legal risk management, in line with the
penerapan dan dipahami dengan baik oleh application and well understood by employees,
pegawai, ditunjukkan melalui: demonstrated through:
• Unit kerja yang melaksanakan fungsi “legal • A work unit that carries out the function of
watch” dalam menyediakan analisis/ advis "legal watch" in providing legal analysis/
hukum. advice.
• Satuan Kerja Legal yang memastikan • Legal Task Force that ensures the
pemenuhan terhadap aspek-aspek fulfillment of applicable legal aspects both
hukum yang berlaku baik internal maupun internally and externally.
eksternal.
• Satuan Kerja Legal memiliki SOP dalam • The Legal Task Force has SOPs in the
pengelolaan risiko hukum untuk aktivitas management of legal risks for credit
perkreditan. activities.
• Budaya Manajemen Risiko untuk risiko • Risk Management Culture for legal risks
hukum diinternalisasi kepada Satker internalized to the relevant Task Force
terkait dengan cukup memadai. adequately.
• Satuan Kerja Manajemen Risiko • The Risk Management Task Force
melakukan pemantauan dan analisa monitors and analyzes the management
terhadap pengelolaan risiko hukum secara of legal risks on a regular basis.
berkala.
• Ketentuan internal yang mengatur • Internal provisions governing the
pemenuhan ketentuan perundang- fulfillment of statutory provisions for any
undangan atas setiap perjanjian, kebijakan agreements, internal policies and new
internal maupun produk/aktivitas baru products/activities to be implemented.
yang akan dilaksanakan.
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c. Proses manajemen risiko, sistem informasi dan c. Risk management process, information
sumber daya manusia systems and human resources.
Merupakan aspek pengendalian dalam It is a controlling aspect in ensuring
memastikan identifikasi, pengukuran, comprehensive and integrated identification,
pemantauan dan pelaporan risiko yang measurement, monitoring and reporting of
komprehensif dan terintegrasi serta kualitas risks as well as the quality and quantity of
dan kuantitas SDM yang meliputi: human resources which include:
• Melakukan kajian aspek hukum yang • Conduct an adequate review of legal
memadai oleh bagian legal dalam aspects by the legal department in
memastikan pemenuhan ketentuan ensuring the fulfillment of statutory
perundang-undangan atas setiap perjanjian, provisions for each agreement, internal
kebijakan internal maupun produk/aktivitas policy or new product/ activity to be
baru yang akan dilaksanakan. implemented.
• Bagian Legal memantau dan • The Legal Department monitors and
menyelesaikan perkara pengadilan/ resolves court cases/civil lawsuits
gugatan perdata.
• Memberikan pemahaman aspek-aspek • Provide an understanding of legal aspects
hukum kepada satker terkait dengan to the security guard related to credit
pengikatan kredit. binding
• Meningkatkan kualitas dan pemahaman • Improve the quality and understanding of
hukum dari seluruh staff Legal. the law of all Legal staff
• Pembahasan Risiko Hukum dan kajian • Discussion of Legal Risks and review of the
ketentuan serta peraturan perundang- latest provisions and laws and regulations
undangan terbaru.
• Melakukan analisis dan studi kasus. • Conduct analysis and case studies.
d. Kecukupan sistem pengendalian risiko d. Adequacy of risk control system
Aspek kecukupan sistem pengendalian risiko Aspects of the adequacy of the risk control
memastikan sistem pengendalian intern system ensure an effective internal control
yang efektif dalam mendukung pelaksanaan system in supporting the implementation
manajemen risiko hukum, pemeriksaan SKAI of legal risk management, Internal audit
baik dari sisi metodologi, frekuensi, kecukupan examinations both in terms of methodology,
dan penerapan SPI termasuk pelaporan kepada frequency, adequacy and application of
Dewan Komisaris dan Direksi telah memadai. SPI including reporting to the Board of
Commissioners and Directors are adequate.
Pengungkapan Kualitatif Risiko Reputasi Qualitative Disclosure of Reputational Risk
a. Organisasi Manajemen Risiko Reputasi a. Reputation Risk Management Organization
Dalam mengelola risiko reputasi, Bank Mestika Reputation Risk Management Organization In
memiliki organisasi yang bertanggung jawab untuk managing reputational risk, Bank Mestika has
menangani risiko reputasi yang terdiri dari : an organization that is responsible for handling
reputational risk consisting of:
a. Unit Bisnis a. Business Units
Meningkatkan kualitas pelayanan kepada Improving the quality of service to customers
nasabah dengan melaksanakan training by conducting training to employees in each
kepada karyawan pada setiap lini Bank. line of the Bank.
b. Unit Penanganan dan Penyelesaian Pengaduan b. Customer Complaint Handling and Settlement
Nasabah Unit
Penanganan dan Penyelesaian Pengaduan Handling and Settlement of Customer
Nasabah adalah unit yang secara khusus Complaints is a unit specifically responsible
bertanggung jawab dalam menerima dan for receiving and resolving all customer
menyelesaikan semua pengaduan nasabah complaints or related to products issued by
ataupun terkait dengan produk yang dikeluarkan the Bank, as well as helping to monitor the
oleh Bank, serta membantu memantau settlement of products from other financial
penyelesaian atas produk dari lembaga keuangan institutions distributed by the Bank.
lain yang didistribusikan oleh Bank.
c. Satuan kerja Manajemen Risiko (SKMR) c. Risk Management task force
Satuan Kerja Manajemen Risiko melakukan The Risk Management Task Force monitors
pemantauan dan analisa terhadap pengelolaan and analyzes reputational risk management on
Risiko Reputasi secara berkala. a regular basis.
d. Corporate Secretary d. Corporate Secretary
Corporate secretary menjalankan fungsi The corporate secretary carries out the
komunikasi dalam rangka membangun reputasi function of communication in order to build a
positif dan menjamin tersedianya informasi positive reputation and ensure the availability
yang boleh diakses oleh para pemangku of information that can be accessed by
kepentingan. stakeholders.
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Kinerja dari pejabat atau satuan kerja yang ditunjuk The performance of the appointed official or task
melaksanakan manajemen risiko untuk risiko force carries out risk management for reputational
reputasi yang bertanggung jawab dalam : risk responsible in:
• Menjalankan fungsi kehumasan dan merespons • Perform public relations functions and respond
pemberitaan negatif atau kejadian lainnya to negative news or other events that affect
yang mempengaruhi reputasi Bank dan dapat the Bank's reputation and may cause losses to
menyebabkan kerugian Bank. the Bank.
• Mengkomunikasikan informasi yang • Communicate the information needed by
dibutuhkan pemangku kepentingan: investor, stakeholders: investors, customers, creditors,
nasabah, kreditur, asosiasi dan masyarakat. associations and the public.
b. Kebijakan Pengendalian Risiko Reputasi b. Reputatuion Risk Control Policy
Kebijakan dan Prosedur manajemen risiko reputasi Policies and Mechanisms for Improving Customer
mencakup: Service Quality Reputation risk management
policies and procedures include:
- Prinsip-prinsip transparansi dalam peningkatan - Principles of transparency in improving
layanan kepada nasabah maupun pemangku services to customers and other stakeholders;
kepentingan lainnya;
- Kebijakan dan strategi komunikasi dalam - Communication policies and strategies in the
menghadapi pemberitaan atau informasi face of negative news or information prevent
negatif mencegah informasi yang cenderung information that tends to be counterproductive;
kontraproduktif;
- Pengelolaan risiko reputasi pada saat krisis - Management of reputational risk in times of
yang terintegrasi dengan kebijakan BCP crisis integrated with BCP (Business Continuity
(Business Continuity Plan) guna meminimalisir Plan) policies to minimize disruptions and
gangguan dan mempercepat proses pemulihan speed up the recovery process in the event of
pada saat terjadi bencana. a disaster.
Dalam rangka peningkatan kualitas pelayanan In order to improve the quality of service to Bank
terhadap nasabah Bank Mestika, beberapa hal yang Mestika customers, several things have been done
telah dilakukan guna mengendalikan risiko reputasi: to control reputational risk:
• Memiliki ketentuan penanganan pengaduan • Have clear customer complaint handling
nasabah yang jelas mengatur kebijakan, provisions governing policies, procedures and
prosedur dan unit kerja yang melakukan work units that monitor and handle customer
pemantauan dan penanganan pengaduan complaints including reporting to regulators;
nasabah termasuk pelaporan kepada regulator;
• Memantau keluhan nasabah dan melaporkan • Monitoring customer complaints and reporting
secara rutin kepada pimpinan unit kerja dan regularly to work unit leaders and conducting
melakukan analisis guna mendukung Bank analysis to support the Bank in terms of
dalam hal pengembangan proses penanganan developing a systematic complaint handling
keluhan secara sistematis; process.
c. Pengelolaan Risiko Reputasi c. Reputation Risk Management
Didalam melakukan pengelolaan risiko reputasi, In conducting reputation risk management, the
organisasi yang telah dibentuk melakukan: organization that has been established performs:
a. Identifikasi dan Pengukuran Risiko Reputasi a. Identification and Measurement of Reputation
Risk
Identifikasi Risiko Reputasi dengan Identification of Reputation Risk by
mendokumentasikan setiap kejadian terkait documenting each incident related to
Risiko Reputasi beserta dengan jumlah Reputation Risk along with the amount of loss
kerugian yang ditimbulkan. Identifikasi dan incurred. Identification and measurement of
pengukuran dampak dari pemberitaan media the impact of mass media coverage, the Bank's
massa, situs web Bank dan hasil analisis website and the results of social network
jejaring sosial, pengaduan nasabah melalui analysis, customer complaints through
layanan penyelesaian pengaduan nasabah. customer complaint resolution services.
Dalam melakukan pengukuran risiko-risiko In measuring the risks in the risk profile
pada penilaian profil risiko Bank menggunakan assessment, the Bank uses indicators/
indikator/ parameter yaitu : parameters, namely:
a. Pengaruh reputasi dan pemilik Bank dan a. The influence of reputation and owners of
perusahaan terkait the Bank and related companies
b. Pelanggaran etika bisnis b. Violation of business ethics
c. Kompleksitas produk dan kerjasama bisnis c. Complexity of the Bank's products and
Bank business cooperation
d. Frekuensi, materialitas, dan eksposur d. Frequency, materiality, and exposure of
pemberitaan negatif negative publicity
e. Frekuensi dan materialitas keluhan e. Frequency and materiality of customer
nasabah complaints.
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b. Pemantauan Risiko Reputasi b. Reputation Risk Monitoring
Pemantauan Risiko Reputasi dengan memantau Monitoring Reputation Risk by monitoring the
jumlah keluhan nasabah dan pemberitaan number of customer complaints and news
terkait Bank beserta dengan jumlah kerugian related to the Bank along with the amount of
yang timbul dari Risiko Reputasi. losses arising from Reputation Risk.
c. Pengendalian Risiko Reputasi c. Reputation Risk Control
Pengendalian terjadinya kejadian yang Controlling the occurrence of events that
menimbulkan Risiko Reputasi dilaksanakan cause Reputation Risk is carried out with a
dengan mekanisme yang andal baik dalam segi reliable mechanism both in terms of prevention
pencegahan maupun pemulihan reputasi Bank, and restoration of the Bank's reputation, as
serta memaksimalkan dalam menindaklanjuti well as maximizing the follow-up of customer
mengatasi adanya keluhan nasabah dan complaints and lawsuits that can increase
gugatan hukum yang dapat meningkatkan Reputation Risk exposure.
eksposur Risiko Reputasi.
Salah satu eksposur risiko reputasi muncul One of the reputation risk exposures arises
dari keluhan nasabah, untuk memitigasi from customer complaints, to mitigate this
risiko tersebut, Bank senantiasa memberikan risk, the Bank always provides training in
pelatihan dalam menerapkan standar implementing service standards to improve
pelayanan guna meningkatkan kualitas the quality of frontliners in providing services
frontliner dalam memberikan pelayanan to customers and the Bank establishes a
kepada nasabah serta Bank menetapkan unit special unit in resolving customer complaints.
khusus dalam penyelesaian keluhan nasabah. Prevention or mitigation of reputation risk
Pencegahan atau mitigasi atas ekposur risiko exposure can also be done by:
reputasi juga dapat dilakukan dengan :
1. CSR (Corporate Social Responsibility) 1. CSR (Corporate Social Responsibility)
yang merupakan aktivitas yang dilakukan which is an activity carried out for
untuk pemberdayaan masyarakat dalam community empowerment in the form of
bentuk kegiatan ekonomi/ social yang economic/social activities that can build
dapat membangun reputasi positif dari a positive reputation from stakeholders
pemangku kepentingan terhadap Bank, towards the Bank
2. Komunikasi/ edukasi secara rutin kepada 2. Regular communication/education to
pemangku kepentingan. stakeholders.
Pengungkapan Kualitatif Risiko Stratejik Qualitative Disclosure of Strategic Risk
a. Organisasi Manajemen Risiko Stratejik a. Strategic Risk Management Organization
Dalam mengelola risiko stratejik, Bank Mestika In managing strategic risks, Bank Mestika has a
memiliki organisasi yang bertanggung jawab untuk responsible organization to deal with strategic risks
menangani risiko stratejik yang terdiri dari: consisting of:
a. Unit Bisnis a. Business Units
Satuan kerja Pengembangan Produk Lending The Lending & Funding Product Development
& Funding melakukan pengembangan strategi Task Force develops business strategies and
bisnis dan memastikan agar rencana bisnis ensures that the business plan is achieved
tercapai dengan baik. properly.
b. Bagian Manajemen b. Management Department
Satuan Kerja Manajemen Risiko melakukan The Risk Management Unit monitors and
pemantauan dan analisa terhadap pengelolaan analyzes the management of Strategic Risk on
Risiko Stratejik secara berkala. a regular basis.
Risiko Stratejik dapat bersumber antara lain dari Strategic risks can stem, among others, from
kelemahan dalam proses formulasi strategi dan weaknesses in the strategy formulation process
ketidaktepatan dalam perumusan strategi, sistem and inaccuracies in strategy formulation,
informasi manajemen yang kurang memadai, hasil inadequate management information systems,
analisa lingkungan internal dan eksternal yang inadequate internal and external environment
kurang memadai, penetapan tujuan stratejik yang analysis results, overly aggressive strategic goal
terlalu agresif, ketidaktepatan dalam implementasi setting, inaccuracies in strategy implementation,
strategi, dan kegagalan mengantisipasi perubahan and failure to anticipate changes in the business
lingkungan bisnis. environment.
Sebagai wujud pemantauan dan pengukuran atas As a form of monitoring and measuring the progress
kemajuan yang dicapai dari rencana bisnis secara achieved from the business plan internally, RBB
internal, dilakukan pelaporan Realisasi RBB Realization reporting is carried out to the Regulator.
kepada Regulator. Untuk mendukung pencapaian To support the achievement of appropriate and
RBB yang tepat dan terarah, unit bisnis dan unit targeted RBB, business units and supporting units
pendukung juga melakukan kajian dan analisis also conduct studies and analyses for each new
untuk setiap produk dan aktivitas baru yang akan product and activity to be carried out by the Bank.
dijalankan oleh Bank.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
b. Penukuran Risiko Stratejik b. Exposure Strategic Risk
a. Pengukuran Risiko Stratejik menggunakan a. Strategic Risk Measurement uses indicators or
indikator atau parameter berupa tingkat parameters in the form of the level of complexity
kompleksitas strategi bisnis Bank, posisi bisnis of the Bank's business strategy, the Bank's
Bank di industri perbankan, dan pencapaian business position in the banking industry, and
rencana bisnis. the achievement of a business plan.
Dalam melakukan pengukuran risiko-risiko In measuring risks in assessing the Bank's risk
pada penilaian profil risiko Bank menggunakan profile using indicators/ parameters, namely:
indikator/ parameter yaitu :
a. Kesesuaian strategi dengan kondisi a. Suitability of the strategy to the conditions
lingkungan bisnis of the business environment
b. Strategi berisiko tinggi dan strategi b. High-risk strategies and low-risk
berisiko rendah strategies
c. Posisi bisnis Bank c. Bank's business position
d. Pencapaian rencana bisnis Bank d. Achievement of the Bank's business plan.
b. Pemantauan Risiko Startejik b. Strategic Risk Monitoring
Pemantauan Risiko Stratejik dilakukan secara Strategic Risk Monitoring is carried out
berkala dengan memperhatikan pengalaman periodically by taking into account the
kerugian pada masa lalu yang disebabkan experience of past losses caused by Strategic
oleh Risiko Stratejik atau penyimpangan Risk or deviations in the implementation of the
pelaksanaan rencana strategi. strategy plan.
c. Pengendalian Risiko Stratejik c. Strategic Risk Control
Pengendalian risiko dengan cara Risk control by comparing actual results with
membandingkan hasil aktual dengan hasil expected results to ensure that the risks
yang diharapkan untuk memastikan bahwa taken are within tolerance limits and reporting
risiko yang diambil masih dalam batas toleransi significant deviations to management.
dan melaporkan deviasi yang signifikan kepada
manajemen.
c. Pengukuran Rencana Bisnis Bank c. Bank Business Plan Measurement
Untuk mengukur kemajuan pencapaian rencana To measure the progress of achieving a business
bisnis, Bank Mestika melalukan: plan, Bank Mestika conducts:
• Identifikasi, pengukuran dan pemantauan • Identification, measurement and monitoring
risiko stratejik serta penyusunan laporan profil of strategic risks and preparation of quarterly
risiko stratejik secara triwulanan; strategic risk profile reports
• Penyusunan laporan realisasi RBB, antara lain • Preparation of RBB realization report, among
memuat pencapaian kinerja keuangan, dan others, contains the achievement of financial
realisasi kinerja Bank. performance, and the realization of the Bank's
performance.
Pengungkapan Kualitatif Risiko Kepatuhan Disclosure of Compliance Risk
a. Organisasi Manajemen Risiko Kepatuhan a. Compliance Risk Management Organization
Dalam mengelola risiko kepatuhan, Bank Mestika In managing compliance risks, Bank Mestika has
memiliki organisasi yang bertanggung jawab untuk an organization that is responsible for handling
menangani risiko kepatuhan yang terdiri dari: compliance risks consisting of:
a. Satuan Kerja Kepatuhan a. Compliance Task Force
Melakukan sosialisasi atas ketentuan dan Disseminate the provisions and regulations
peraturan yang mengatur tentang Bank governing the applicable Bank along with
yang berlaku berserta dengan sanksi. sanctions. Follow up and establish an action
Menindaklanjuti dan menetapkan action plan plan and monitor its implementation on the
serta memonitoring pelaksanaannya atas follow-up of internal and external findings.
tindak lanjut temuan intern maupun ekstern.
Satuan kerja kepatuhan yang independen An independent compliance task force has
memiliki tugas, kewenangan dan tanggung duties, authorities and responsibilities, namely:
jawab, yakni:
• Membuat langkah-langkah dalam • Make steps in order to support the
rangka mendukung terciptanya budaya creation of a culture of compliance in all
kepatuhan pada seluruh kegiatan usaha business activities of the Bank at every
Bank pada setiap jenjang organisasi. level of the organization.
• Memiliki program kerja tertulis dan • Have a written work program and perform
melakukan indetifikasi, pengukuran, identification, measurement, monitoring,
monitoring, dan pengendalian terkait and control related to risk management
dengan manajemen risiko untuk Risiko for Compliance Risk.
Kepatuhan.
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Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
• Menilai dan mengevaluasi efektivitas, • Assess and evaluate the effectiveness,
kecukupan, dan kesesuaian kebijakan, adequacy, and conformity of the Bank's
sistem, dan prosedur yang dimiliki Bank policies, systems, and procedures with
dengan peraturan perundang-undangan applicable laws and regulations
yang berlaku.
• Melakukan review dan/atau • Reviewing and/or recommending the
merekomendasikan pengkinian dan updating and improvement of policies,
penyempurnaan kebijakan, ketentuan, provisions, systems, and procedures as
sistem, maupun prosedur serta kegiatan well as the Bank's business activities
usaha Bank telah sesuai dengan ketentuan in accordance with the provisions of
Regulator dan peraturan perundang- the Regulator and applicable laws and
undangan yang berlaku. regulations.
• Melakukan tugas-tugas lainnya yang • Perform other tasks related to compliance
terkait dengan fungsi kepatuhan. functions.
• Menyusun rencana kerja kepatuhan yang • develop an adequate compliance work
memadai. plan.
Adanya satuan kerja kepatuhan yang bertugas The existence of a compliance task force that
dan bertanggung jawab secara independen is tasked and responsible independently in the
dalam rangka desain mitigasi atas eksposur context of mitigating the exposure to Compliance
Risiko Kepatuhan yang dihadapi Bank dengan: Risks faced by the Bank by:
1. Mendukung terciptanya budaya kepatuhan 1. Support the creation of a culture of compliance
pada seluruh kegiatan usaha Bank pada in all business activities of the Bank at every
setiap jenjang organisasi. level of the organization.
2. Melakukan identifikasi, pengukuran, 2. Identifying, measuring, monitoring and
monitoring dan pengendalian terkait controlling related to Compliance Risk
manajemen Risiko Kepatuhan. management.
3. Mereview dan mengevaluasi efektivitas, 3. Review and evaluate the effectiveness,
kecukupan dan kesesuaian kebijakan, adequacy and conformity of the Bank's
sistem dan prosedur Bank dengan policies, systems and procedures with the
peraturan perundang-undangan maupun prevailing laws and regulations and regulatory
ketentuan Regulator yang berlaku. provisions.
4. Monitoring atas pelaporan-pelaporan yang 4. Monitoring the reporting that must be carried
wajib dilakukan oleh Bank, komitmen Bank out by the Bank, the Bank's commitment to the
atas hasil pemeriksaan yang dilakukan results of the examination conducted by the
OJK serta sosialisasi yang dilakukan FSA and the dissemination carried out every
setiap adanya ketentuan terbaru dari OJK, latest provision from the FSA, this is done to
hal tersebut dilakukan untuk menjaga maintain the Bank's compliance track record.
track record kepatuhan Bank.
b. Bagian Manajemen b. Risk Management Task Force
Bagian Manajemen Risiko melakukan The Risk Management Task Force monitors
pemantauan dan analisa terhadap pengelolaan and analyzes compliance risk management on
Risiko Kepatuhan secara berkala. a regular basis.
b. Efektivitas Penerapan Manajemen Risiko b. Effectiveness of Implementing Compliance Risk
Kepatuhan Management
Bank wajib memastikan efektivitas penerapan The Bank is obliged to ensure the effectiveness
manajemen risiko untuk risiko kepatuhan, terutama of the implementation of risk management for
dalam rangka penyusunan kebijakan dan prosedur compliance risks, especially in the context of
telah sesuai dengan standar yang berlaku secara formulating policies and procedures in accordance
umum, ketentuan, dan/atau peraturan perundang- with generally accepted standards, provisions,
undangan yang berlaku, antara lain berkaitan and/or applicable laws and regulations, among
dengan : others related to:
1. Ketepatan penetapan limit; 1. Accuracy of limit setting
2. Penerapan kebijakan pengecekan kepatuhan 2. Implementation of compliance checking policy
melalui prosedur secara berkala; through procedures periodically
3. Ketepatan waktu mengkomunikasikan 3. Timeliness in communicating policies to all
kebijakan kepada seluruh pegawai pada setiap employees at every level of the organization
jenjang organisasi;
4. Kecukupan pengendalian terhadap 4. Adequacy of control over the development of
pengembangan produk baru; new products
5. Kecukupan laporan dan sistem data terutama 5. Adequacy of reports and data systems,
dalam rangka pengendalian terhadap akurasi, especially in order to control the accuracy,
kelengkapan, dan integritas data. completeness, and integrity of data.
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
c. Pengelolaan Risiko Kepatuhan c. Compliance Risk Management
Mekanisme pengelolaan risiko kepatuhan pada The compliance risk management mechanism at
Bank Mestika meliputi: Bank Mestika includes:
a. Identifikasi Risiko Kepatuhan a. Identification of Compliance Risks Compliance
Identifikasi Risiko Kepatuhan mengacu pada Risk Identification refers to factors of
faktor-faktor peningkatan eksposur risiko increased risk exposure such as: the type and
seperti: jenis dan kompleksitas kegiatan usaha complexity of the Bank's business activities,
Bank, jumlah atau volume serta materialitas the amount or volume and materiality of the
ketidakpatuhan Bank terhadap kebijakan dan Bank's non-compliance with internal policies
prosedur intern, ketentuan dan/atau peraturan and procedures, laws and regulations, as
perundang-undangan, serta praktik dan well as sound business ethics practices and
standar etika bisnis yang sehat. standards.
b. Pengukuran Risiko Kepatuhan b. Compliance Risk Measurement
Pengukuran Risiko Kepatuhan menggunakan Compliance Risk Measurement uses indicators
indikator atau parameter berupa jenis, or parameters in the form of the type,
signifikansi, dan frekuensi pelanggaran significance, and frequency of violations of the
terhadap ketentuan atau rekam jejak kepatuhan Bank's compliance provisions or track record,
Bank, perilaku yang mendasari pelanggaran, behavior underlying violations, and violations
dan pelanggaran terhadap standar yang of generally accepted standards.
berlaku secara umum.
Dalam melakukan pengukuran risiko-risiko In measuring risks in assessing the Bank's risk
pada penilaian profil risiko Bank menggunakan profile using indicators/ parameters, namely:
indikator/ parameter yaitu :
a. Jenis dan signifikansi pelanggaran a. Types and significance of violations
b. Frekuensi pelanggaran b. Frequency of violations
c. Pelanggaran terhadap ketentuan atas c. Violation of the provisions of certain
transaksi keuangan tertentu financial transactions.
c. Pemantauan Risiko Kepatuhan c. Compliance Risk Monitoring
Satuan atau unit kerja yang melaksanakan Units or work units that carry out the Risk
fungsi Manajemen Risiko untuk Risiko Management function for Compliance Risk
Kepatuhan harus memantau dan melaporkan must monitor and report Compliance Risks
Risiko Kepatuhan yang terjadi kepada Direksi that occur to the Bank's Board of Directors
Bank baik sewaktu-waktu pada saat terjadinya either at any time at the time of Compliance
Risiko Kepatuhan maupun secara berkala. Risk or periodically.
d. Pengendalian Risiko Kepatuhan d. Compliance Risk Control
Dengan melakukan sosialisasi atas ketentuan- By disseminating new provisions to the relevant
ketentuan baru kepada satuan kerja terkait, task force, reviewing any external provisions
melakukan penelaahan setiap ketentuan to be implemented in internal policies.
eksternal untuk diimplemetasikan di kebijakan
internal.
Tinjauan atas Efektifitas Sistem Overview of the Effectiveness of the
Manajemen Risiko Emiten Issuer Risk Management System
Bank Mestika telah melakukan evaluasi dan kaji ulang Bank Mestika has evaluated and reviewed the
atas penerapan sistem manajemen risiko ditahun 2023: implementation of risk management system in 2023:
• Direksi melaukan evaluasi atas efektivitas sistem • The Board of Directors evaluates the effectiveness
manajemen risiko melalui peninjauan secara of the risk management system through periodic
berkala atas kebijakan dan pedoman manajemen review of risk management policies and guidelines,
risiko dan laporan eksposur risiko serta penilaian risk exposure reports and assessment of the Bank's
profil risiko Bank. risk profile.
• Dewan Komisaris dibantu oleh Komite Pemantau • The Board of Commissioners assisted by the Risk
Risiko melakukan pengawasan serta evaluasi Monitoring Committee supervises and evaluates
terhadap penerapan sistem manajemen risiko yang the implementation of the risk management system
telah dilakukan oleh Direksi. that has been carried out by the Board of Directors.
Berdasarkan hasil evaluasi dan pengawasan yang Based on the evaluation and supervision conducted, the
dilakukan, Dewan Komisaris menilai bahwa sistem Board of Commissioners assesses that Bank Mestika's
manajemen risiko Bank Mestika telah memadai dan risk management system is adequate and effective.
berjalan efektif.
Sistem dan teknologi agar dapat mendukung System and technology in order to support risk control.
pengendalian risiko.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PERKARA PENTING YANG DIHADAPI OLEH EMITEN
Important Events Faced by Emitents
Perkara yang dihadapi oleh Perseroan adalah gugatan The case faced by the Company is a civil lawsuit related
perdata terkait penyaluran dana yakni gugatan/ to the distribution of funds, it is a debtor's lawsuit/
perlawanan debitur atas pelaksanaan eksekusi/ resistance against the execution/debtor's resistance to
perlawanan debitur atas pembebanan bunga dan the charging of interest and principal loans.
pinjaman pokok.
Tidak terdapat perkara penting yang di hadapi oleh There are no important cases faced by issuers that have
emiten yang berpengaruh signifikan terhadap Perseroan a significant effect on the Company or involve members
ataupun yang melibatkan anggota Direksi, Anggota of the Board of Directors, members of the Board of
Dewan Komisaris maupun entitas induk. Commissioners or the parent entity.
Sepanjang tahun 2023, terdapat 2 (dua) permasalahan Throughout 2023, there were 2 (dua) legal issues which
hukum yang hingga saat ini masih dalam proses are still in the process of being resolved.
penyelesaian.
Perkara yang saat ini sedang berjalan tidak berpengaruh The case that is currently ongoing does not affect the
terhadap pada kelangsungan usaha Perseroan. continuity of the Company's business.
2023
Permasalahan Hukum
Approach Used Perdata
BPSK
Civil
Telah selesai (telah mempunyai kekuatan hukum yang tetap)
4 1
Has been completed (already has permanent legal force)
Dalam Proses Penyelesaian
2 0
In the Settlement Process
Total 6 1
Perincian Perkara Penting yang Dihadapi Oleh Perseroan
Details of Important Cases Faced by the Company
Pokok Perkara Status Penyelesaian
No.
Cases Completion Status
Debitur VS Bank Mestika Bank Mestika adalah turut tergugat. Saat ini perkara
1.
Debtor VS Bank Mestika selesai pada tingkat pertama di Pengadilan Negeri Medan.
Debitur VS Bank Mestika
2.
Debtor VS Bank Mestika
INFORMASI MENGENAI SANKSI ADMINISTRATIF EMITEN
Information About Administrative Sanctions of Emitents
Sepanjang tahun 2023, tidak ada sanksi administratif Throughout 2023, there was no administrative material
material yang dikenakan kepada Bank, anggota Direksi sanctions imposed on the Bank, members of the Board
maupun anggota Dewan Komisaris. of Directors or members of the Board of Commissioners.
Sanksi administratif yang timbul merupakan pembayaran Administrative sanctions incurred are payments of fines
denda dikarenakan keterlambatan / kekeliruan dalam due to delays / errors in submitting reports.
penyampaian laporan.
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TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
KODE ETIK
Ethics Code
Bank menyempurnakan Kode Etik Bank melalui Surat The Bank perfects the Bank's Ethics Code through
Keputusan Tahun 2015 nomor 019/SK-BMD/2015 the 2015 Decree number 019 / SK-BMD/2015 dated
tanggal 25 November 2015. Kode Etik Bank ini menjadi November 25, 2015. The Bank's Ethics Code is a
pedoman standar bagi seluruh karyawan Bank dalam standard guideline for all Bank employees in behaving
bersikap dan bertingkah laku sesuai dengan prinsip- accordance with moral principles and integrity by
prinsip moral dan integritas dengan memperhatikan considering Bank's internal provisions. The Bank's
berbagai ketentuan internal Bank. Kode Etik Bank Code of Ethics is also contained in the Good Practice
juga tertuang dalam Good Practice Guide (GPG), yang Guide (GPG), which is a direction and commitment from
merupakan arahan dan komitmen dari Manajemen Bank Bank Management to optimize the implementation of
untuk mengoptimalkan penerapan Good Corporate the Good Corporate Governance Bank.
Governance Bank.
Adapun Kode Etik Bank mencakup antara lain: The Bank's Ethics Code includes:
• Komitmen terhadap Bank • Commitment to the Bank
• Komitmen terhadap Karyawan • Commitment to Employees
• Komitmen terhadap Nasabah • Commitment to Customers
• Komitmen terhadap Pihak Ketiga • Commitment to Third Parties
• Kontribusi terhadap Masyarakat & Lingkungan • Contributions to Society & the Environment
• Interaksi Media dan Penampilan di Muka Umum • Media Interaction and Public Appearance
• Penegakan & Sanksi • Enforcement & Sanctions
Kode Etik Bank ini bersifat mengikat bagi setiap elemen This Bank Code of Ethics is binding on every element of
organisasi Bank yang juga berlaku bagi anggota Direksi, the Bank's organization which also applies to members
anggota Dewan Komisaris serta para Karyawan Bank. of the Board of Directors, members of the Board of
Bank melalui SKAI secara berkala melakukan sosialisasi Commissioners and Bank Employees. The Bank through
Good Practice Guide (GPG) kepada Karyawan Baru. the Internal Audit Unit periodically disseminates the
Untuk setiap pelanggaran terhadap Kode Etik akan Good Practice Guide (GPG) to New Employees. For
dikenakan sanksi sesuai dengan peraturan/ketentuan each violation of the Code of Ethics, sanctions will
yang berlaku. be imposed in accordance with the applicable rules/
regulations.
KEBIJAKAN ANTI KORUPSI
Anti-Corruption Policy
Bank Mestika memiliki Pedoman dan Kebijakan Bank Mestika has Guidelines and Policies for the
Penerapan Strategi Anti Fraud yang mengacu pada Implementation of Anti-Fraud Strategy which refers
POJK No. 39/POJK.03/2019 terkait Penerapan to POJK No. 39/POJK.03/2019 regarding the
Strategi Anti Fraud yang menjadi pedoman bagi seluruh Implementation of the Anti-Fraud Strategy which is
organisasi Bank dalam memastikan tidak terjadinya a guideline for all Bank organizations in ensuring that
fraud di lingkungan perbankan. Sebagai panduan bagi fraud does not occur in the banking environment. As
seluruh karyawan terkait pemberian bingkisan, hadiah, a guide for all employees regarding the giving of gifts,
maupun pemberian lainnya dari pihak lain kepada gifts, or other gifts from other parties to employees,
karyawan, hal itu telah diatur pada Buku Panduan it has been regulated in the Good Practice Guide
Good Practive Guide (GPG) yang telah disosialisasikan (GPG) which has been socialized to all employees. And
kepada seluruh karyawan. Dan juga telah disediakan interesting animation videos have also been provided as
video animasi menarik sebagai pembelajaran dan learning and anti-fraud socialization to all stakeholders
sosialisasi Anti Fraud kepada seluruh stakeholder yang available on the Bank Mestika website.
tersedia pada website Bank Mestika.
Karyawan yang terbukti melakukan tindakan fraud Employees who are proven to have committed fraud
akan dikenakan sanksi sesuai dengan ketentuan yang will be subject to sanctions suitable with applicable
berlaku. regulations.
Sepanjang tahun 2023, tidak ditemukan adanya Throughout 2023, there were no acts of fraud that
tindakan fraud yang terjadi di lingkungan perbankan occurred in the banking environment either from
baik dari internal maupun eksternal bank. internal or external banks.
2023 Annual Report PT Bank Mestika Dharma Tbk 365
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
BUDAYA PERUSAHAAN ATAU NILAI-NILAI PERUSAHAAN
Company Culture or Company Values
Perseroan menciptakan budaya perusahaan dan The Company creates a corporate culture and applies
diterapkan kepada seluruh karyawan Perseroan. it to all employees of the Company. It is hoped that
Penerapan nilai-nilai perusahaan ini diharapkan agar the application of these corporate values will serve as
dapat menjadi pedoman karyawan menjadi insan guidelines for employees to become banking personnel
perbankan yang memiliki integritas dan daya saing. with integrity and competitiveness.
Nilai perusahaan yang ditanamkan kepada seluruh The company values that are instilled in all employees
karyawan adalah : are:
Komitmen Kompetensi Kerja Sama Keterbukaan Kejujuran
Commitment Compentency Cooperation Openness Honesty
Berkomitmen Meningkatkan Solid dalam Terbuka dalam Melaksanakan
tinggi untuk kompetensi sesuai kerjasama tim mengungkapkan setiap aktivitas
mencapai tujuan dengan bidang informasi yang relevan berlandaskan
perusahaan keahlian dan dalam proses kejujuran
Solid in pengambilan keputusan
Highly committed Improving competence teamwork Conducting
to achieve the in accordance with the Open in disclosing every based on
company goals field of expertise relevant information honesty
and in the decision
making process
PROGRAM KEPEMILIKAN SAHAM OLEH KARYAWAN/MANAJEMEN
Share Ownership Program by Employees/Management
Sepanjang tahun 2023, Perseroan belum memiliki Throughout 2023, the Company has not had any share
program kepemilikan saham atau manajemen. ownership or management programs.
Namun, sebagai bentuk pemenuhan kewajiban However, as a form of fulfilling the Company's
Perseroan atas : obligations regarding :
• Peraturan Otoritas Jasa Keuangan nomor 45/ • Financial Services Authority Regulation number
POJK.03/2015 tentang Penerapan Tata Kelola 45 / POJK.03 / 2015 regarding Implementation
dalam Pemberian Remunerasi Bagi Bank Umum of Governance in Providing Remuneration for
dan Commercial Banks and
• Surat Edaran Otoritas Jasa Keuangan nomor 40/ • Circular letter of the Financial Services Authority
SEOJK.03/2016 tentang Penerapan Tata Kelola number 40 / SEOJK.03 / 2016 regarding
Dalam Pemberian Remunerasi Bagi Bank Umum, Implementation of Governance In Providing
Remuneration for Commercial Banks,
Telah diimplementasikan oleh Perseroan yang The Company has fulfilled the regulations governing
melakukan pemberian remunerasi yang bersifat variabel this variable remuneration is given to members of
kepada kepada anggota Direksi, Dewan Komisaris the Board of Directors, the Board of Commissioners,
khususnya Presiden Komisaris dan Komisaris Terafiliasi especially the President Commissioner and Affiliated
serta material risk taker yang telah ditentukan sejak Commissioners and the material risk taker that has
tahun 2017. been determined since 2017.
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Management Discussion Analysis Management Overview Corporate Governance Financial Report
Ketentuan pemberian remunerasi yang bersifat variabel The provisions for providing variable remuneration to
kepada pihak penerima adalah : the recipient are:
1. Menangguhkan pembayaran remunerasi sedikitnya 1. Defering the payment of remuneration at least 10
10 (sepuluh) % dari tantiem yang diterima (ten)% of the bonus received
2. Remunerasi yang bersifat variabel ini diberikan 2. This variable remuneration is given in the form of
dalam bentuk saham Perseroan the Company's shares
3. Remunerasi yang bersifat variabel ini wajib 3. This variable Remuneration must be deferred
ditangguhkan paling sedikit selama 3 (tiga) for at least 3 (three) years, however it can be
tahun, namun dapat dicairkan setiap tahun secara proportionallydisbursed every year.
proporsional.
4. Remunerasi yang ditangguhkan ini tidak berhak atas 4. This deferred remuneration is not entitled to
pembagian dividen serta tidak berhak memberikan dividend distribution and is not entitled to vote at
suara dalam Rapat Umum Pemegang Saham yang the General Meeting of Shareholders held by the
diadakan oleh Perseroan. Company.
Prosedur pemberian remunerasi adalah dengan The procedure for providing remuneration is to defer
menangguhkan dana remunerasi hingga saat the remuneration funds until diversion can be made.
pengalihan dapat dilakukan. Masa penangguhan This variable period of deferred remuneration is for 3
remunerasi yang bersifat variabel ini selama 3 (tiga) (three) years and can be proportionally transferred
tahun dan dapat dialihkan secara proporsional setiap every year. This diversion of remuneration will be done
tahunnya. Pengalihan remunerasi ini akan dilakukan by converting the deferred remuneration fund in the
dengan mengkonversikan dana remunerasi yang form of shares on behalf of each recipient, it is the
ditangguhkan dalam bentuk saham atas nama masing- material risk taker.
masing penerima, yakni material risk taker.
Pemberian remunerasi bersifat variabel ini tidak The provision of this variable remuneration does not
memberikan dampak negatif dan material terhadap have a negative and material impact on the Company's
keuangan Perseroan. Dikarenakan dana yang finances. It is caused by the funds used come from the
digunakan berasal dari remunerasi pihak penerima yang remuneration of the recipient which is deferred until the
ditangguhkan hingga masa pengalihan dapat dilakukan. transfer period can be done. These funds are stored in
Dana ini disimpan dalam rekening sementara yang tidak a temporary account that is not affected by interest or
terpengaruh atas bunga ataupun pajak terkait dengan taxes related to banking services.
jasa dan layanan perbankan.
Hal ini merupakan kerangka upaya menerapkan This is an effort framework to implement a policy of
kebijaksanaan pemberian remunerasi yang remuneration that pays attention prudent risk taking so
memperhatikan prudent risk taking sehingga the Company's business continuity can be maintained
kelangsungan usaha Perseroan dapat terjaga dan akan and will improve the Company's performance in the
meningkatkan kinerja Perseroan dikemudian hari. future.
Perincian kepemilikan saham yang dimiliki oleh material The details of share ownership owned by the material
risk taker adalah sebagai berikut : risk taker are as follows:
Total Kepemilikan saham
Nama MRT Jabatan (lembar saham)
No.
MRT Name Position Total Share Ownership
(Shares)
1 Achmad S. Kartasasmita Presiden Direktur | President Director 250.300
2 Hendra Halim Wakil Presiden Direktur | Vice President Director 244.400
3 Andy Direktur Kepatuhan | Compliance Director 139.900
4 Yusri Hadi Direktur Umum | General Affair 139.900
5 Harun Ansari Direktur Operasional | Operational Director 129.200
6 Witarsa Oemar Presiden Komisaris | President Commissioner 95.300
7 Indra Halim Komisaris | Commissioner 76.400
8 Ratna Juwita Kepala Divisi Marketing | Head of Division Marketing 62.400
9 Kornelus Damanik Kepala Divisi Kredit | Head of Credit Division 41.900
Total 1.179.700
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
Merujuk pada regulasi yang berlaku, Perseroan telah Referring to the applicable regulations, the Company
melaksanakan pengungkapan informasi mengenai has carried out disclosure of information regarding
kepemilikan saham anggota Direksi dan anggota Dewan share ownership of members of the Board of Directors
Komisaris setelah terjadinya kepemilikan atau setiap and members of the Board of Commissioners after
perubahan kepemilikan atas saham. Pengungkapan ownership or any change in ownership of shares occurs.
informasi tersebut dilakukan melalui site pelaporan Disclosure of this information is carried out through the
terintegrasi dan website Perseroan. integrated reporting site and the Company's website.
URAIAN MENGENAI SISTEM PELAPORAN PELANGGARAN
Description of the Whistleblowing System
Dalam Good Practice Guide tertuang Speak-Up In the Good Practice Guide there is a Speak-Up Policy
Policy yang mengatur mekanisme whistleblowing/ that regulates the mechanism of whistleblowing /
pelaporan terhadap pelanggaran dan indikasi fraud reporting of violations and indications of fraud known
yang diketahui oleh karyawan Bank secara lisan, tertulis to Bank employees verbally, in writing or through
maupun melalui media elektronik. Sebagai langkah electronic media. As a step in implementing this policy,
dalam melaksanakan kebijakan ini, setiap saran/ every suggestion / idea / criticism / finding is submitted
ide/kritik/temuan diajukan melalui Whistleblowing through the Whistleblowing System which
System yang telah tersedia pada website Bank Mestika is available on the Bank Mestika website
(https://www.bankmestika.co.id/id/regulation#) (https://www.bankmestika.co.id/id/regulation).
Seluruh stakeholders Bank Mestika dapat melaporkan All Bank Mestika stakeholders can report suspected
dugaan fraud, pelanggaran kode etik, pelanggaran fraud, violation of the code of ethics, law violations and
hukum maupun pelanggaran lainnya yang berhubungan other violations related to Bank Mestika through the
dengan Bank Mestika melalui form Whistleblowing Whistleblowing System form provided on the link above.
System yang telah disediakan pada tautan diatas.
Setiap pelaporan yang memenuhi kriteria, akan For each report that meets the criteria, further
dilakukan penyelidikan lebih lanjut oleh Tim Anti Fraud investigation will be done by the Bank Mestika Anti-
Bank Mestika dan menjamin kerahasiaan data pelapor Fraud Team and will ensure the confidentiality of
sehingga pelapor dapat leluasa memberikan informasi the reporter data so the reporter can freely provide
data diri dan kontak yang dapat dihubungi guna personal information and contact information that can
keperluan penyelidikan lebih lanjut. be contacted for further investigation.
Untuk pelaporan dapat juga ditujukan secara tertulis Reporting can also be addressed in writing to the Anti-
kepada Tim Anti Fraud, antara lain dapat diringkaskan Fraud Team, it can be summarized as
sebagai berikut: follows:
• Mempertimbangkan keseriusan dan sensitifitas • Considering the seriousness and sensitivity of
temuan, dan pertimbangan terhadap jabatan/ findings, and consideration of the position / status
status personil yang terlibat, serta karena tindakan of the personnel involved, as well as unsatisfactory
yang tidak memuaskan yang telah ditempuh oleh actions taken by the superior of the reporter in
Atasan pelapor dalam menanggapi temuan selama responding to findings over a period of 30 days, or
periode 30 hari, atau karyawan merasa Atasan employees feeling direct supervisors involved, then
langsung yang terlibat, maka pelaporan temuan ini reporting these findings can submitted directly to
dapat diajukan langsung ke Komite GPG, the GPG Committee,
• Dalam hal karyawan sangat meyakini adanya • In case that employee strongly believe in a conflict
conflict of interest ataupun keterlibatan salah- of interest or the involvement of one of the members
satu anggota Komite GPG (Direktur Operasional, of the GPG Committee (Operations Director,
Direktur Kepatuhan dan Direktur Umum) yang dapat Compliance Director and General Director) that
mempengaruhi pengambilan keputusan dan tindak can influence decision making and follow-up on
lanjut terhadap pelaporan yang disampaikan, maka the submitted reports, the employee can submit
karyawan dapat mengajukan ke Presiden Direktur to the President Director of the Bank and Deputy
Bank dan Wakil Presiden Direktur Bank. President Director of the Bank.
• Penyampaian dapat berbentuk lisan atau tulisan, • Submission can be in the form of oral or written,
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• Komite akan mengambil langkah-langkah yang • The Committee will take the necessary steps to
diperlukan untuk meminimalisasi kesulitan yang minimize the difficulties faced by employees as a
akan dihadapi karyawan sebagai akibat dari result of reporting, and the Committee will ensure
pelaporan, dan Komite akan memastikan karyawan that employees receive information on the results
menerima informasi atas hasil investigasi, of the investigation,
• Setiap pelaporan yang masuk ke Komite akan • Every report that goes to the Committee will be
diklasifikasikan rahasia dan setiap tindakan classified confidential and every action / decision
/ keputusan yang diambil akan diupayakan taken will be sought not to divulge the identity
untuk tidak membocorkan identitas karyawan of the reporting employee. However, employees
pelapor. Tetapi, karyawan wajib menyadari risiko must be aware of the risk of being exposed to
tereksposnya identitas karena pada proses identity because the ongoing investigation process
investigasi yang berjalan adakalanya membutuhkan sometimes requires clear verification data,
data pembuktian yang jelas,
• Jika karyawan merasa tidak puas dan berkeinginan • If the employee feels dissatisfied and wishes to
untuk mengangkat pelaporan ke pihak di luar rise reporting to parties outside the committee,
komite, maka karyawan dapat meneruskan ke then the employee can proceed to the President
Presiden Direktur Bank, Wakil Presiden Direktur Director of the Bank, Deputy President Director of
Bank, Dewan Komisaris Bank. the Bank, Board of Commisioner.
• Pelaporan Speak-Up Policy juga dapat dilaporkan • Reporting on the Speak-Up Policy can also be
kepada SKAI sebagai Divisi yang membawahi reported to the Internal Audit Unit as the Division
fungsi Anti Fraud. in charge of the Anti-Fraud.
Pada tahun 2023 tidak terdapat pengaduan yang In 2023 there were no complaints received in the
diterima pada Whistleblowing System. Bank Mestika Whistleblowing System. Bank Mestika always provides
senantiasa memberikan edukasi dan pengembangan education and development on the Bank Whistleblowing
pada Whistleblowing System Bank sehingga dapat System so that it can provide maximum results.
memberikan hasil yang lebih maksimal.
KEBIJAKAN MENGENAI KEBERAGAMAN KOMPOSISI
DEWAN KOMISARIS DAN DIREKSI
Policy About the Diversity of the Composition of the Board of Commissioners
and the Board of Directors
Dewan Komisaris telah memiliki Pedoman dan Tata The Board of Commissioners has a Code of Conduct
Tertib yang diantaranya telah mengatur mengenai which, among others, regulates the Membership of the
Keanggotaan Dewan Komisaris. Susunan Anggota Board of Commissioners. The current composition of
Dewan Komisaris saat ini telah sesuai dengan the Board of Commissioners is in accordance with the
kebutuhan Bank dan memiliki keberagaman dalam needs of the Bank and has diversity in education, work
bidang Pendidikan, Pengalaman Kerja, Usia. experience, age.
Dewan Komisaris Bank memiliki latar belakang The Bank's Board of Commissioners have educational
Pendidikan dalam bidang akuntansi, ekonomi, dan backgrounds in accounting, economics and engineering.
teknik. Pengalaman kerja yang dimiliki juga telah Their work experience has also been diverse. All
beragam. Seluruh anggota Dewan Komisaris berjenis members of the Board of Commissioners are male, and
kelamin Pria, dan memiliki rentang umur 71 – 80 tahun. have an age range of 71 - 80 years.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
TANGGUNG JAWAB SOSIAL PERUSAHAAN
Social and Environmental Responsibility
Pelaksanaan Tanggungjawab Sosial dan Lingkungan The implementation of Social and Environmental
(TJSL) merupakan bentuk pemenuhan Perseroan Responsibility (CSR) is a form of the Company's
terhadap regulasi yang mengatur di Perbankan dan fulfillment of the regulations governing the Banking and
Pasar Modal, khususnya mengacu pada undang- Capital Markets, specifically referring to the Limited
undang Perseroan Terbatas No. 40 tahun 2007 yakni: Liability Company Law No. 40 of 2007, namely:
“Tanggung Jawab Sosial dan Lingkungan adalah "Social and Environmental Responsibility is the
komitmen Perseroan untuk berperan serta dalam Company's commitment to participate in sustainable
pembangunan ekonomi berkelanjutan guna economic development in order to improve the quality
meningkatkan kualitas kehidupan dan lingkungan yang of life and the environment that is beneficial, both for
bermanfaat, baik bagi Perseroan sendiri, komunitas the Company itself, the local community, and society in
setempat, maupun masyarakat pada umumnya.” general."
Tanggungjawab Sosial Perseroan ini merupakan bukti This Corporate Social Responsibility is evidence of
dari kepedulian Perseroan terhadap sekitarnya yang the Company's concern for its surroundings which is
diimplementasikan kedalam 4 (empat) bidang, yakni : implemented into 4 (four) areas, namely:
• Lingkungan hidup • Environtment
• Praktik ketenagakerjaan, kesehatan dan • Labor practices, occupational health and safety
keselamatan kerja
• Pengembangan sosial kemasyarakatan • Social community development
• Tanggungjawab barang dan jasa • Responsibility for goods and services
Penyaluran bantuan CSR sepanjang tahun 2023 The distribution of CSR assistance throughout 2023
sebesar Rp 3,2 miliar. amounted to Rp 3.2 billion.
Sosial Kemasyarakatan
23%
Social Community
Lingkungan
10%
Environment
Pendidikan
2%
Education
Keuangan Berkelanjutan
36%
Sustainable Finance
Kesehatan
29%
Health
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Realisasi penyaluran dana CSR tahun 2023 sebesar
Rp 3.205.461.158 (tiga miliar dua ratus lima juta empat The realization of CSR fund distribution in 2023
ratus enam puluh satu ribu seratus lima puluh delapan amounted to Rp 3,205,461,158 (three billion two
rupiah). Kegiatan CSR ini tidak hanya dilakukan di hundred five million four hundred sixty-one thousand
Kantor Pusat namun dilakukan secara merata di jaringan one hundred fifty-eight rupiah). This CSR activity is not
Kantor Cabang Perseroan. only carried out at the Head Office but is carried out
evenly in the Company's Branch Office network
a. Sekktor Kesehatan dilakukan kegiatan bakti
sosial donor darah, pemeriksaan kesehatan gratis, a. Health sector conducted blood donor social
sunatan masal, kegiatan jalan santai dan sepeda service activities, free medical check-ups, mass
ceria, pemberian anggota tubuh palsu, bantuan circumcision, fun walk and cheerful bicycle
untuk menecegah stunting, operasi mata katarak, activities, provision of prosthetic limbs, assistance
dan bantuan perobatan kepada anak panti asuhan to prevent stunting, cataract eye surgery, and
pengidap Cerebral Palsy Spastik Quadridplegi medical assistance to orphanage children with
korban perdagangan anak. Cerebral Palsy Spastik Quadridplegi victims of
child trafficking.
b. Sektor Pendidikan dilakukan kegiatan pemberian
set komputer untuk sekolah yang membutuhkan, b. The Education Sector carried out activities
partisipasi dalam kegiatan bazaar sekolah, to provide computer sets for schools in need,
pemberian bantuan sarana penunjang kegiatan participation in school bazaar activities, providing
belajar mengajar dan memberikan bantuan uang assistance for supporting facilities for teaching and
sekolah untuk anak kurang mampu dalam program learning activities and providing tuition assistance
Gerakan Orang Tua Asuh. for underprivileged children in the Foster Parents
Movement program.
c. Sektor Lingkungan Hidup dilakukan kegiatan
pemberian bantuan alat-alat kebersihan untuk c. The Environment Sector carried out activities to
komunitas pecinta lingkungan yang secara provide assistance for cleaning equipment for
sukarela membersihkan sungai-sungai yang ada environmentalist communities who voluntarily
di Medan, penanaman pohon cemara laut di desa clean the rivers in Medan, planting sea pine trees in
nelayan untuk mencegah abrasi-pemecah badai fishing villages to prevent abrasion-breaking storms
dan sebagai sumber pemasukan tambahan para and as a source of additional income for fishermen,
nelayan, kerjasama dengan Museum Perkebunan cooperation with the Plantation Museum in terms
dalam hal edukasi kepedulian lingkungan kepada of environmental awareness education to students
para pelajar dari tingkat TK hingga mahasiswa. from kindergarten to university level.
d. Sektor Sosial Kemasyarakatan dilakukan kegiatan d. The Community Social Sector carried out food
pembagian sembako dalam merayakan hari besar distribution activities in celebrating religious
keagamaan, pemberian bantuan perbaikan rumah holidays, providing assistance to repair houses
ibadah-panti jompo-panti asuhan dan museum of worship - nursing homes - orphanages and
perjuangan TNI, dan dukungan dana pelaksanaan TNI struggle museums, and supporting funds for
kegiatan pagelaran budaya dan pendidikan the implementation of cultural and educational
performances.
Perincian kegiatan tanggung jawab sosial perusahaan Details of corporate social responsibility activities are
dijabarkan pada Laporan Berkelanjutan yang described in the Sustainability Report which is published
dipublikasikan bersamaan dengan Laporan Tahunan ini. together with this Annual Report.
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
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PENERAPAN ATAS PEDOMAN TATA KELOLA PERUSAHAAN TERBUKA
BAGI EMITEN YANG MENERBITKAN EFEK BERSIFAT EKUITAS ATAU
PERUSAHAAN PUBLIK
Application of Corporate Governance Guidelines for Emiten that Publish Equity
Securities or Public Companies
Penerapan pedoman tata kelola perusahaan tersebut The implementation of the corporate governance
mengacu kepada surat edaran Otoritas Jasa Keuangan guidelines refers to the Circular of the Financial Services
no. 32/SEOJK.04/2015 yang mengatur perihal Authority no. 32 / SEOJK.04 / 2015 which regulates
pedoman tata kelola perusahaan yang mencakup 5 the guidelines for corporate governance covering 5
(lima) aspek, 8 (delapan) prinsip, serta 25 (dua puluh (five) aspects, 8 (eight) principles, and 25 (twenty
lima) rekomendasi penerapan aspek dan prinsip tata five) recommendations for the application aspects and
kelola perusahaan yang baik. principles of good corporate governance.
5 (lima) Aspek 8 (delapan) Prinsip 25 (dua puluh lima) Rekomendasi Implementasi
No.
5 (five) Aspect 8 (eight) Principle 25 (twenty five) Recommendation Implementation
1. Hubungan 1. Meningkatkan Nilai 1. Perusahaan terbuka memiliki cara Didalam penyelenggaraan RUPS
Perusahaan Terbuka Penyelenggaraan atau prosedur teknis pengumpulan Tahunan sesuai yang diatur dalam AD
dengan Pemegang Rapat Umum suara (voting) secara terbuka maupun Perusahaan bahwa untuk pengambilan
Saham dalam Pemegang Saham tertutup yang mengedepankan suara dalam keputusan jika tidak ada
menjamin Hak-Hak (RUPS). independensi. dan kepentingan kesepakatan maka dilakukan melalui
Pemegang Saham. Pemegang Saham. pengumpulan suara terbanyak (voting).
Increasing the
The Relationship Value of Organizing Public companies have technical In the implementation of the Annual
between Public General Meeting of procedure for voting in closely RUPS as stipulated in the Company's
Company and Shareholders (GMS) or openly that prioritize the AD that in taking decision which no
Shareholders independence and interests of agreement then voting is conducted.
in guaranteeing Shareholders.
Shareholders' Rights 2. Seluruh Anggota Direksi dan Anggota Seluruh anggota Direksi dan anggota
Dewan Komisaris Perusahaan Dewan Komisaris hadir dalam Rapat
Terbuka hadir dalam RUPS Tahunan. Umum Pemegang Saham tahun 2023.
All Members of the Board of All members of the Board of Directors
Directors and Members of the Board and members of the Board of
of Commissioners of the Public Commissioners are present at the 2023
Company are present at the Annual General Meeting of Shareholders.
GMS.
3. Ringkasan Risalah RUPS tersedia Setiap Berita Acara Hasil RUPS telah
dalam Situs Web Perusahaan Terbuka dimuat dalam Situs Web Perusahaan
paling sedikit selama 1 (satu) tahun. sejak tahun 2015 sampai dengan
pelaksanaan RUPS terakhir (RUPST
tahun 2023) yang dilaksanakan secara
elektronik.
A summary of the GMS treatise is Every Minutes of GMS Results have
available on the Public Company been posted on the Company's Website
Website for at least 1 (one) year. since 2015 until the last GMS (2023
AGMS) was held electronically.
2. Meningkatkan 4. Perusahaan Terbuka memiliki suatu Untuk meningkatkan kualitas
kualitas komunikasi kebijakan komunikasi dengan komunikasi dengan Pemegang
Perusahaan Terbuka Pemegang Saham atau Investor. Saham dan Investor, Perusahaan
dengan Pemegang memanfaatkan dan meningkatkan
Saham atau Investor informasi - informasi baik melalui
media maupun Web Perusahaan (www.
Improve the quality bankmestika.co.id).
of communication of
the Public Company The Public Company has a The company has improved the
with Shareholders or communication policy with the quality of communication through the
Investors Shareholders or Investors. disclosure of information published
through media and companies’ web.
(www.bankmestika.co.id).
5. Perusahaan Terbuka mengungkapkan Perusahaan telah meningkatkan
Kebijakan Komunikasi Perusahaan kualitas komunikasi melalui keterbukaan
Terbuka dengan Pemegang Saham informasi yang dipublikasikan melalui
atau Investor dalam Situs Web. media dan web perusahaan. (www.
bankmestika.co.id)
Public Company discloses a Public The company has improved the
Company Communication Policy with quality of communication through the
Shareholders or Investors on the disclosure of information published
Website. through media and companies’ web.
(www.bankmestika.co.id).
372 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
5 (lima) Aspek 8 (delapan) Prinsip 25 (dua puluh lima) Rekomendasi Implementasi
No.
5 (five) Aspect 8 (eight) Principle 25 (twenty five) Recommendation Implementation
2. Fungsi dan Peran 3. Memperkuat 6. Penentuan Jumlah Anggota Dewan Komposisi Dewan Komisaris
Dewan Komisaris Keanggotaan dan Komisaris mempertimbangkan Perusahaan sesuai dengan Kondisi
Komposisi Dewan kondisi Perusahaan Terbuka. Perusahaan dan ketentuan yang
Function and Role Komisaris. berlaku.
of the Board of Determination of the Number of
Commissioners Strengthening Board of Commissioners Members Membership of the Company's Board
the Membership is considered to the condition of the of Commissioners is in accordance
and Composition Public Company. with the Company's Conditions and the
of the Board of applicable provisions.
Commissioners
7. Penentuan Komposisi Anggota Dalam menentukan komposisi Anggota
Dewan Komisaris memperhatikan Dewan Komisaris, Perusahaan
keberagaman keahlian, memperhatikan keberagaman keahlian,
pengetahuan, dan pengalaman yang pengetahuan dan pengalaman yang
dibutuhkan. dibutuhkan untuk memudahkan
tugasnya dalam pengawasan Bank.
Determination of Composition of the In determining the composition
Board of Commissioners Members of the members of the Board of
is considered to the diversity Commissioners, the Company
of expertise, knowledge, and considers the diversity of expertise,
experience needed. knowledge and experience needed
to facilitate its duties under the
supervision of the Bank.
4. Meningkatkan 8. Dewan Komisaris mempumyai Bank telah mempunyai Kebijakan Self
Kualitas kebijakan penilaian sendiri (Self Assessment Dewan Komisaris melalui
Pelaksanaan Tugas assessment) untuk menilai kinerja Surat Keputusan No. 002/SK-BMD/
dan Tanggung Jawab Dewan Komisaris. DIR/2024.
Dewan Komisaris
The Board of Commissioners has The Bank has a Board of Commissioners
Improving the a self-assessment policy to assess Self-Assessment Policy through
Quality of Duties the performance of the Board of Decree No. 002/SK-BMD/DIR/2024.
Implementation of Commissioners/
and Responsibilities
of the Board of 9. Kebijakan Penilaian Sendiri (Self Bank mengungkapan kebijakan
Commissioners assessment) untuk menilai kinerja dan hasil penilaian Sendiri (Self
Dewan Komisaris, diungkapkan assessment) Kinerja Dewan Komisaris
melalui Laporan Tahunan dalam Laporan Tahunan.
Perusahaan Terbuka.
The Self-Assessment Policy to The Bank discloses policies and the
assess the performance of the results of the Self-Assessment of the
Board of Commissioners is disclosed Board of Commissioners' Performance
through the Annual Report of the in the Annual Report.
Public Company.
10. Dewan Komisaris mempunyai Bank telah memiliki kebijakan terkait
Kebijakan terkait pengunduran diri pengunduran diri anggota Direksi yang
anggota Dewan Komisaris apabila telah tertuang dalam Pedoman dan
terlibat dalam Kejahatan Keuangan. Tata Tertib Kerja Direksi.
The Board of Commissioners has The Bank has a policy regarding the
a Policy related to the resignation resignation of a member of the Board
of members of the Board of of Commissioners which has been
Commissioners when involved in stated in the Board of Commissioners
Financial Crime. Work Guidelines and Rules.
11. Dewan Komisaris atau Komite yang Bank telah memiliki kebijakan suksesi
menjalankan fungsi Nominasi dan Direksi.
Remunerasi menyusun kebijakan
suksesi dalam proses Nominasi
anggota Direksi.
The Board of Commissioners or The Bank has a succession policy for
the Committee that carries out the Board of Directors.
the Nomination and Remuneration
function develops succession
policies in the Nomination process of
members of the Board of Directors.
2023 Annual Report PT Bank Mestika Dharma Tbk 373
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
5 (lima) Aspek 8 (delapan) Prinsip 25 (dua puluh lima) Rekomendasi Implementasi
No.
5 (five) Aspect 8 (eight) Principle 25 (twenty five) Recommendation Implementation
3. Fungsi dan 5. Memperkuat 12. Penentuan Jumlah Anggota Komposisi Anggota Direksi telah
Peran Direksi Keanggotaan dan Direksi mempertimbangkan kondisi disesuaikan dengan kondisi
Komposisi Direksi Perusahaan Terbuka serta efektifitas Perusahaan Terbuka dan ketentuan
Functions and Roles dalam pengambilan keputusan. yang berlaku.
of Directors Strengthening the
Membership and Determination of the Number of The composition of the Board of
Composition of the Members of the Board of Directors Directors members has been adjusted
Board of Directors considers the condition of the Public to the conditions of the Public Company
Company and the effectiveness of and the applicable provisions.
decision making
13. Penentuan Komposisi Anggota Dalam menentukan komposisi Anggota
Direksi memperhatikan Direksi. Perusahaan memperhatikan
keberagaman keahlian. pengetahuan keberagaman keahlian. pengetahuan
dan pengalaman yang dibutuhkan. dan pengalaman yang dibutuhkan
untuk memudahkan tugasnya dalam
pengelolaan Bank.
Determination of Composition In determining the composition of the
Members of the Board of Directors members of the Board of Directors,
concern on the diversity of expertise, the Company considers the diversity of
knowledge and experience needed expertise, knowledge and experience
needed to facilitate its duties in
managing the Bank.
14. Anggota Direksi yang membawahi Pemilihan Direksi yang membawahi
bidang Akuntansi atau keuangan bidang Akuntansi telah sesuai dengan
memiliki keahlian dan/atau ketentuan yang berlaku.
pengetahuan di bidang Akuntansi
Members of the Board of Directors The selection of Directors in charge of
in charge of Accounting or finance the field of Accounting is in accordance
have expertise and / or knowledge with applicable regulations.
in the field of Accounting
6. Meningkatkan 15. Direksi mempunyai Kebijakan Kebijakan Penilaian Sendiri (Self
Kualitas Penilaian Sendiri (Self assessment) assessment) kinerja Direksi telah diatur
Pelaksanaan Tugas untuk menilai kinerja Direksi dalam Pedoman dan Tata Tertib Kerja
dan Tanggung Jawab Direksi
Direksi
The Directors have a Self- The Directors performance Self-
Improving the Assessment Policy to assess the Assessment Policy has been regulated
Quality of the Duties performance of the Directors in the Board of Directors Charter
and Responsibilities
of the Board of 16. Kebijakan Penilaian Sendiri (Self Bank mengungkapan kebijakan
Directors assessment) untuk menilai kinerja dan hasil penilaian Sendiri (Self
Direksi. diungkapkan melalui assessment) Kinerja Direksi dalam
Laporan Tahunan Perusahaan Laporan Tahunan
Terbuka.
The Self-Assessment Policy to The Bank discloses policies and the
assess the performance of the results of the Self-Assessment of the
Board of Directors is disclosed Performance of the Directors in the
through the Annual Report of the Annual Report
Public Company
17. Direksi mempunyai kebijakan terkait Telah tertuang dalam Pedoman dan
pengunduran diri anggota Direksi Tata Tertib Kerja Direksi
apabila terlibat dalam kejahatan
keuangan
'
The Directors have policies related It has been stated in the Board of
to the resignation of members of Directors Charter
the Board of Directors if involved in
financial crimes
374 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
5 (lima) Aspek 8 (delapan) Prinsip 25 (dua puluh lima) Rekomendasi Implementasi
No.
5 (five) Aspect 8 (eight) Principle 25 (twenty five) Recommendation Implementation
4. Partisipasi Pemangku 7. Meningkatkan 18. Perusahaan Terbuka memiliki Bank telah memiliki kebijakan untuk
Kepentingan Aspek Tata Kelola kebijakan untuk mencegah mencegah terjadinya transaksi orang
Perusahaan terjadinya insider trading. dalam yang ditetapkan tanggal 28
Stakeholder melalui Partisipasi Februari 2023.
Participation Pemangku
Kepentigan Public Companies have policies to The Bank has a policy to prevent
prevent insider trading insider transactions established on
Enhancing February 28, 2023..
Corporate
Governance Aspects 19. Perusahaan Terbuka memiliki Bank telah memiliki Kebijakan Anti
through Stakeholder Kebijakan Anti Korupsi dan Anti Fraud yang telah sesuai dengan
Participation Fraud. kebijakan dan aturan otoritas jasa
keuangan, sampai sekarang masih
mengakomodir pencegahan terhadap
kecurangan dan penyuapan.
The Public Company has an Anti- The Bank already has an Anti-Fraud
Corruption and Anti-Fraud Policy. Policy that is in accordance with the
policies and regulations of the financial
services authority, until now it still
accommodates the prevention of fraud
and bribery.
20. Perusahaan Terbuka memiliki Bank telah memiliki Kebijakan
kebijakan tentang seleksi dan Pengadaan barang dan jasa.
peningkatan kemampuan pemasok
atau vendor
The Public Company has a policy The bank has a Procurement Policy for
regarding the selection and goods and services
improvement of the ability of
suppliers or vendors
21. Perusahaan Terbuka memilki Telah tertuang dalam RIPLAY
kebijakan tentang pemenuhan hak - (Ringkasan Informasi Produk dan
hak kreditur. Layanan) Bank.
Public companies have a policy It is stated in the bank's RIPLAY
regarding the fulfillment of creditor (summary of product and service
rights information)/
22. Perusahaan Terbuka memiliki Bank telah memiliki Speak - Up Policy
Kebijakan Sistem Whistleblowing. dalam mengakomodir Whistleblowing.
The Public Company has a Banks already has Speak - Up Policy in
Whistleblowing System Policy. accommodating
23.Perusahaan Terbuka memiliki Telah memiliki kebijakan yang dikelola
kebijakan pemberian insentif oleh Komite Remunerasi dan Nominasi.
jangka panjang kepada Direksi dan
Karyawan.
The Public Company has a policy of Has a policy that is managed by
providing long-term incentives to the Remuneration and Nomination
Directors and Employees Committee
2023 Annual Report PT Bank Mestika Dharma Tbk 375
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
5 (lima) Aspek 8 (delapan) Prinsip 25 (dua puluh lima) Rekomendasi Implementasi
No.
5 (five) Aspect 8 (eight) Principle 25 (twenty five) Recommendation Implementation
5. Keterbukaan Informasi 8. Meningkatkan 24. Perusahaan Terbuka memanfaatkan Bank Mestika juga melakukan
Pelaksanaan penggunaan teknologi informasi pemanfaatan sosial media instagram
Information Disclosure Keterbukaan secara lebih luas selain situs (bankmestika.id) sebagai media
Informasi web sebagai media keterbukaan keterbukaan informasi.
informasi.
Improving the Bank Mestika also utilizes social media
Implementation Public companies utilize the use instagram (bankmestika.id) as an
of Information of information technology more media for information disclosure.
Disclosure broadly than websites as a medium
of information disclosure.
25. Laporan Tahunan Perusahaan Bank telah mengungkapkan
Terbuka mengungkapkan pemilik kepemilikan saham paling sedikit 5%
manfaat akhir dalam kepemilikan pemilik manfaat akhir dalam Laporan
saham Perusahaan Terbuka paling Tahunan.
sedikit 5% (lima persen). selain
pengungkapan pemilik manfaat
akhir dalam kepemilikan saham
Perusahaan Terbuka melalui
Pemegang Saham utama dan
pengendali.
The Annual Report of the Public Bank has disclosed share ownership
Company reveals the owner of the of at least 5% of the final beneficial
final benefit in the ownership of the owner in the Annual Report.
shares of the Public Company at
least 5% (five percent). in addition
to disclosure of the final beneficial
owner in the shareholding of the
Public Company through the main
and controlling Shareholders
376 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN
07
TATA KELOLA LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
AKSES INFORMASI DAN DATA PERUSAHAAN
Company Information and Data Access
Sebagai perusahaan publik, Perseroan senantiasa As a public company, the Company always maintains
menjaga agar seluruh shareholders dan stakeholders that all shareholders and stakeholders can access
dapat mengakses informasi terkait Perseroan dengan information related to the Company easily and
mudah dan informatif. Untuk itu Bank senantiasa informative. For this reason, the Bank constantly
memperbaharui informasi terkait Perusahaan terutama updates information related to the Company, especially
terkait pencapaian atau kinerja Bank, informasi regarding the achievement or performance of the Bank,
perubahan suku bunga, penambahan produk dan jasa information on changes in interest rates, the addition of
keuangan, dan sebagainya. financial products and services, and so on.
Stakeholder dan shareholder dapat mengakses Stakeholders and shareholders can access information
informasi sesuai kebutuhan melalui beberapa cara, needed in several ways thorough :
yakni :
Website Perseroan
www.bankmestika.co.id
Company website
Email Corporate
corsec@bankmestika.co.id
Corporate Email
Email Customer Service
customer.care@bankmestika.co.id
Customer Service Email
Call Centre
14083
Call Centre
Instagram Perseroan
Bankmestika.id
Corporate Instagram
2023 Annual Report PT Bank Mestika Dharma Tbk 377
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
LAPORAN KEUANGAN
Financial Report
378 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 379
Page 380
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PT BANK MESTIKA DHARMA Tbk
LAPORAN KEUANGAN/
FINANCIAL STATEMENTS
31 DESEMBER 2023/DECEMBER 31, 2023
380 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA Tbk
DAFTAR ISI CONTENTS
Hal/Page
Surat Pernyataan Direksi - Directors' Statement Letter
Laporan Auditor Independen - Independent Auditors' Report
Laporan Posisi Keuangan 1 Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss and
Komprehensif Lain 3 Other Comprehensive Income
Laporan Perubahan Ekuitas 5 Statements of Changes in Equity
Laporan Arus Kas 6 Statements of Cash Flows
Catatan atas Laporan Keuangan 8 Notes to the Financial Statements
2023 Annual Report PT Bank Mestika Dharma Tbk 381
Page 382
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
382 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 383
Page 384
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
384 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 385
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 385
Page 386
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
386 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 387
Page 388
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
388 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 389
Page 390
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
390 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 391
Page 392
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ASET ASSETS
Kas 4 165.845.246.577 217.029.241.010 Cash
Current accounts with
Giro pada Bank Indonesia 5 154.655.829.870 1.026.268.013.626 Bank Indonesia
Giro pada bank lain 6 35.640.519.818 44.034.099.213 Current accounts with other banks
Dikurangi: Cadangan Less:
kerugian penurunan nilai (46.516.216) (51.390.773) Allowance for impairment losses
35.594.003.602 43.982.708.440
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 7 799.908.158.481 55.492.679.015 and other banks
Efek-efek 8 4.238.049.629.770 5.176.764.394.788 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements
janji dibeli kembali 9 - 648.668.601.000 to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 10 629.220.960.855 - under agreements to resell
Kredit yang diberikan 11 Loans
Pihak berelasi 156.616.015.628 145.353.463.497 Related party
Pihak ketiga 9.236.849.051.069 8.691.133.102.603 Third party
Dikurangi: Cadangan Less:
kerugian penurunan nilai (152.512.198.490) (156.744.699.916) Allowance for impairment losses
9.240.952.868.207 8.679.741.866.184
Tagihan akseptasi 12 82.442.582.189 46.240.394.084 Acceptance receivables
Dikurangi: Cadangan Less:
kerugian penurunan nilai (518.889.233) (313.360.510) Allowance for impairment losses
81.923.692.956 45.927.033.574
Aset tetap 13 734.495.703.839 675.056.757.573 Fixed assets
Dikurangi: Akumulasi penyusutan (172.759.284.711) (152.293.532.946) Less: Accumulated depreciation
561.736.419.128 522.763.224.627
Aset takberwujud 14 62.104.820.855 46.202.659.585 Intangible assets
Dikurangi: Akumulasi amortisasi (45.626.021.506) (35.718.212.251) Less: Accumulated amortisation
16.478.799.349 10.484.447.334
Aset hak-guna 15 2.487.479.368 2.346.129.497 Right-of-use assets
Dikurangi: Akumulasi penyusutan (932.779.879) (1.052.959.551) Less: Accumulated depreciation
1.554.699.489 1.293.169.946
Aset pajak tangguhan 20 - 1.222.264.018 Deferred tax assets
Aset lain-lain 16 129.104.461.971 154.561.186.579 Other assets
Dikurangi: Cadangan Less:
kerugian penurunan nilai (201.164.492) (207.902.610) Allowance for impairment losses
128.903.297.479 154.353.283.969
JUMLAH ASET 16.054.823.605.763 16.583.990.927.531 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
1
392 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 17 12.282.400.345 11.179.954.136 Immediate liabilities
Simpanan nasabah 18 Deposits from customers
Pihak berelasi 372.603.834.678 316.709.379.035 Related party
Pihak ketiga 10.477.193.174.775 10.614.742.651.725 Third party
10.849.797.009.453 10.931.452.030.760
Simpanan dari bank lain 19 Deposits from other banks
Pihak berelasi 895.310.167 2.709.544.600 Related party
Pihak ketiga 12.519.449.720 106.406.830.012 Third party
13.414.759.887 109.116.374.612
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 9 - 638.416.069.429 agreements to repurchase
Liabilitas akseptasi 12 82.442.582.189 46.240.394.084 Acceptance payables
Utang pajak 20 22.000.000.987 19.702.988.298 Taxes payable
Liabilitas pajak tangguhan 20 19.005.014.030 - Deferred tax liabilities
Liabilitas lain-lain 21 152.227.594.179 275.585.162.803 Other liabilities
JUMLAH LIABILITAS 11.151.169.361.070 12.031.692.974.122 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp 200 per saham Rp 200 per share
Modal dasar Authorized capital
10.000.000.000 saham 10,000,000,000 shares
Ditempatkan dan disetor penuh Issued and fully paid
4.090.090.000 saham 22 818.018.000.000 818.018.000.000 4,090,090,000 shares
Saham treasuri 22 (69.016.572.150) (69.016.572.150) Treasury shares
Selisih penilaian kembali aset tetap 13, 23 375.590.867.717 375.590.867.717 Revaluation surplus of fixed assets
Keuntungan (kerugian) yang belum
direalisasi atas efek-efek yang diukur Unrealized gain (loss) on marketable
pada nilai wajar melalui penghasilan securities at fair value through
komprehensif lain 8 139.242.940.717 62.619.699.212 other comprehensive income
Keuntungan (kerugian) pengukuran Gain (loss) on remeasurement of
kembali atas program imbalan pasti 33 (4.318.236.000) 77.335.440 defined benefit plan
Saldo laba Retained earnings
Telah ditentukan penggunaannya 163.603.600.000 163.603.600.000 Appropriated
Belum ditentukan penggunaannya 3.480.533.644.409 3.201.405.023.190 Unappropriated
3.644.137.244.409 3.365.008.623.190
JUMLAH EKUITAS 4.903.654.244.693 4.552.297.953.409 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 16.054.823.605.763 16.583.990.927.531 EQUITY
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
2
2023 Annual Report PT Bank Mestika Dharma Tbk 393
Page 394
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
PENDAPATAN DAN BEBAN OPERATING INCOME AND
OPERASIONAL EXPENSES
Pendapatan bunga 25 1.233.332.886.446 1.291.746.266.046 Interest income
Beban bunga 26 (296.342.161.454) (297.052.724.277) Interest expenses
936.990.724.992 994.693.541.769
Pendapatan operasional lainnya Other operating income
Pemulihan kembali kredit yang Recovery of
telah dihapusbukukan 33.153.420.439 30.634.555.954 written-off loans
Provisi dan komisi 10.897.781.484 11.461.726.769 Fees and commissions
Lain-lain 27 74.169.606.038 81.039.927.165 Others
118.220.807.961 123.136.209.888 Total other operating income
Beban operasional lainnya Other operating expenses
Tenaga kerja 28 (297.630.525.745) (271.438.470.119) Personnel
Umum dan administrasi 29 (179.778.982.004) (153.156.818.143) General and administrative
Pembentukan atas cadangan Provision of allowance
kerugian penurunan nilai for impairment losses of
aset keuangan 30 (43.986.682.326) (24.381.013.469) financial assets
Lain-lain (24.711.000) 5.416.601 Others
(521.420.901.075) (448.970.885.130)
LABA OPERASIONAL 533.790.631.878 668.858.866.527 PROFIT FROM OPERATIONS
PENDAPATAN (BEBAN) NON-OPERATING
NON-OPERASIONAL INCOME (EXPENSES)
Pendapatan non-operasional 31 1.627.280.244 1.834.504.196 Non-operating income
Beban non-operasional 31 (303.530.580) (258.487.893) Non-operating expenses
1.323.749.664 1.576.016.303
LABA SEBELUM
PAJAK PENGHASILAN 535.114.381.542 670.434.882.830 PROFIT BEFORE INCOME TAX
Beban pajak penghasilan 20 (117.978.112.547) (147.331.000.605) Income tax expenses
LABA TAHUN BERJALAN 417.136.268.995 523.103.882.225 PROFIT FOR THE YEAR
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
3
394 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 395
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang akan direklasifikasi ke Items that will be reclassified to
laba rugi : profit or loss :
Keuntungan (kerugian) dari Gain (loss) on changes in
perubahan nilai aset keuangan yang value of financial assets at
diukur pada nilai wajar melalui fair value through
penghasilan komprehensif lain 98.234.925.006 (218.683.813.067) other comprehensive income
Pajak penghasilan terkait 20 (21.611.683.501) 48.110.438.873 Related income tax
76.623.241.505 (170.573.374.194)
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi : to profit or loss :
Pengukuran kembali atas program Remeasurement of
imbalan pasti 33 (5.635.348.000) 25.787.213.000 defined benefit plan
Selisih penilaian kembali aset tetap - 27.800.671.646 Revaluation surplus of fixed assets
Pajak penghasilan terkait 20 1.239.776.560 (5.673.186.860) Related income tax
(4.395.571.440) 47.914.697.786
Penghasilan komprehensif lain 72.227.670.065 (122.658.676.408) Other comprehensive income
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 489.363.939.060 400.445.205.817 FOR THE YEAR
LABA PER SAHAM 41 103,58 129,90 EARNINGS PER SHARE
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
4
2023 Annual Report PT Bank Mestika Dharma Tbk 395
Page 396
396
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Keuntungan (kerugian)
belum direalisasi
atas efek-efek yang
diukur pada nilai wajar
melalui penghasilan
komprehensif lain/ Keuntungan (kerugian)
LAPORAN DIREKSI
Modal Unrealized gain (loss) pengukuran kembali
ditempatkan dan Selisih penilaian on marketable securities program imbalan pasti/ Saldo laba/Retained earnings
Board of Directors Report
disetor penuh/ kembali aset tetap/ at fair value through Gain (loss) Telah ditentukan Belum ditentukan
Catatan/ Issued and fully Revaluation surplus Saham treasuri/ other comprehensive remeasurement of defined penggunaannya/ penggunaannya/ Jumlah ekuitas/
Notes paid capital of fixed assets Treasury shares income benefit pension plan Appropriated Unappropriated Total equity
Saldo 31 Desember 2021 818.018.000.000 347.790.196.071 (69.016.572.150) 233.193.073.406 (20.036.690.700) 163.603.600.000 2.816.268.518.053 4.289.820.124.680 Balance as at December 31, 2021
Laba tahun berjalan - - - - - - 523.103.882.225 523.103.882.225 Profit for the year
Penghasilan komprehensif lain - 27.800.671.646 - (170.573.374.194) 20.114.026.140 - - (122.658.676.408) Other comprehensive income
Dividen 24 - - - - - - (137.967.377.088) (137.967.377.088) Dividends
Saldo 31 Desember 2022 818.018.000.000 375.590.867.717 (69.016.572.150) 62.619.699.212 77.335.440 163.603.600.000 3.201.405.023.190 4.552.297.953.409 Balance as at December 31, 2022
Laba tahun berjalan - - - - - - 417.136.268.995 417.136.268.995 Profit for the year
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Penghasilan komprehensif lain - - - 76.623.241.505 (4.395.571.440) - - 72.227.670.065 Other comprehensive income
Dividen 24 - - - - - - (138.007.647.776) (138.007.647.776) Dividends
Saldo 31 Desember 2023 818.018.000.000 375.590.867.717 (69.016.572.150) 139.242.940.717 (4.318.236.000) 163.603.600.000 3.480.533.644.409 4.903.654.244.693 Balance as at December 31, 2023
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
Company Profile
terpisahkan dari laporan keuangan ini part of these financial statements
PROFIL PERSEROAN
Laporan Tahunan 2023
5
Page 397
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan bunga, provisi dan komisi 1.251.902.668.966 1.298.137.703.470 Interest, fees and commissions received
Pembayaran bunga (294.653.280.665) (296.941.506.716) Interest paid
Penerimaan pendapatan operasional
lainnya 118.196.096.961 123.141.626.489 Other operating income received
Pembayaran beban umum dan General and administrative expenses
administrasi (139.753.728.329) (117.359.774.396) paid
Pembayaran beban tenaga kerja (287.508.833.067) (258.655.849.709) Personnel expenses paid
Penerimaan pendapatan
non-operasional 1.674.314.197 1.073.224.669 Non-operating income received
Pembayaran beban non-operasional (653.903.495) (201.196.621) Non-operating expenses paid
Pembayaran pajak penghasilan (117.493.990.460) (151.127.656.680) Income tax paid
Penerimaan kas sebelum perubahan Cash received before changes in
dalam aset dan liabilitas operasi 531.709.344.108 598.066.570.506 operating assets and liabilities
Penurunan (kenaikan) dalam aset operasi Decrease (increase) in operating assets
Kredit yang diberikan (603.067.303.408) (909.758.980.613) Loans
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 628.792.573.007 (521.170.783.306) agreements to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali (629.220.960.855) - under agreements to resell
Aset lain-lain (135.065.490) 3.442.347.934 Other assets
Kenaikan (penurunan) liabilitas operasi Increase (decrease) in operating liabilities
Simpanan nasabah (81.655.021.307) (240.021.812.651) Deposits from customers
Simpanan dari bank lain (95.701.614.725) (66.937.685.825) Deposits from other banks
Liabilitas lain-lain (139.633.726.209) 142.762.651.098 Other liabilities
Arus Kas Bersih Digunakan untuk Net Cash Used for
Aktivitas Operasi (388.911.774.879) (993.617.692.857) Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Kenaikan efek-efek yang diukur Increase in marketable securities measured
pada nilai wajar melalui penghasilan at fair value through other comprehensive
komprehensif lain (FVTOCI) 1.056.825.718.017 1.021.887.147.222 income (FVTOCI)
Pembelian aset tetap 13 (61.528.813.418) (27.187.571.592) Acquisitions of fixed assets
Pembelian aset takberwujud 14 (15.902.161.270) (9.551.987.152) Acquisitions of intangible assets
Pembelian aset hak guna 15 (1.167.927.748) (528.554.477) Acquisitions of right of use assets
Hasil penjualan aset tetap 13 418.918.919 1.028.427.928 Proceeds from sale of fixed assets
Arus Kas Bersih Diperoleh dari Net Cash Provided from
Aktivitas Investasi 978.645.734.500 985.647.461.929 Investing Activities
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
6
2023 Annual Report PT Bank Mestika Dharma Tbk 397
Page 398
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Kenaikan liabilitas efek-efek yang dijual Increase in liabilities on securities
dengan janji dibeli kembali (638.416.069.429) 528.868.644.923 sold under agreements to repurchase
Pembayaran dividen kas (138.007.647.776) (137.967.377.088) Cash dividend paid
Arus Kas Bersih Diperoleh dari Net Cash Provided from (Used for)
(Digunakan untuk) Aktivitas Pendanaan (776.423.717.205) 390.901.267.835 Financing Activities
KENAIKAN (PENURUNAN) NET INCREASE (DECREASE) IN
BERSIH KAS DAN SETARA KAS (186.689.757.584) 382.931.036.907 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 1.342.831.353.849 959.900.316.942 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR TAHUN 1.156.141.596.265 1.342.831.353.849 AT END OF YEAR
Kas dan setara kas terdiri dari : Cash and cash equivalents consist of :
Kas 4 165.845.246.577 217.029.241.010 Cash
Giro pada Bank Indonesia 5 154.655.829.870 1.026.268.013.626 Current accounts with Bank Indonesia
Giro pada bank lain 6 35.640.519.818 44.034.099.213 Current accounts with other banks
Penempatan pada Bank Indonesia
bank lain yang jatuh tempo dalam Placements with Bank Indonesia and
3 bulan atau kurang sejak tanggal other banks with maturities of 3 months
perolehan 7 800.000.000.000 55.500.000.000 or less from acquisition date
Jumlah kas dan setara kas 1.156.141.596.265 1.342.831.353.849 Total cash and cash equivalents
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan ini part of these financial statements
7
398 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 399
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan infomasi umum Bank a. Establishment and general information of the Bank
PT Bank Mestika Dharma Tbk (Bank) didirikan di PT Bank Mestika Dharma Tbk (the Bank) was established
Medan pada tanggal 27 April 1955 berdasarkan akta in Medan on April 27, 1955 based on notarial deed No.121
notaris No.121 dari Oesman Aldjoeffry, wakil notaris of Oesman Aldjoeffry, acting notary in Medan. The deed of
di Medan. Akta pendirian dan perubahan Anggaran establishment and amendment of the Articles of Association
Dasar Bank telah mendapatkan pengesahan dari of the Bank was legalized by the Minister of Justice of the
Menteri Kehakiman Republik Indonesia dengan Surat Republic of Indonesia in his Decision Letter
Keputusan No.J.A.5/69/21 tanggal 28 Mei 1963 dan No.J.A.5/69/21 dated May 28, 1963 and was registered at
telah didaftarkan pada Panitera Pengadilan Negeri the State Court Registrars Medan on June 2, 1963
Medan tanggal 2 Juni 1963 No.103/1963 serta telah No.103/1963 and was published in the State Gazette of the
diumumkan Tahun 1963 No.447 – Tambahan Berita Republic of Indonesia Year 1963 No.447 - Supplement to the
Negara Republik Indonesia tanggal 6 September 1963 State Gazette of the Republic of Indonesia on September 6,
No.72. 1963 No.72.
Anggaran Dasar Bank telah mengalami beberapa kali The Bank’s Articles of Association have been amended
perubahan, yang terakhir dengan akta notaris No.2 several times, the latest amendment by Ekoevidolo, S.H.,
dari Ekoevidolo, S.H., notaris di Medan, tanggal notary in Medan, No.2 dated June 3, 2021, regarding the
3 Juni 2021 mengenai penunjukan kembali susunan reappointment of the composition of the Board of Directors
Direksi dan Dewan Komisaris serta pembaharuan and Board of Commissioners and renewal of the purpose and
maksud dan tujuan dalam Anggaran Dasar Bank. objectives of the Bank's Articles of Association. This
Perubahan tersebut mendapat persetujuan dari amendment was approved by Minister of Law and Human
Menteri Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia in his Decision Letter
Indonesia melalui Surat Keputusan No.AHU- No.AHU-AH.01.03-0384295 dated June 18, 2021.
AH.01.03-0384295 tanggal 18 Juni 2021.
Bank mulai melakukan kegiatan perbankan pada The Bank started its banking activities on April 27, 1955.
tanggal 27 April 1955. Bank memperoleh izin usaha Bank obtained a license as a commercial bank based on the
sebagai bank umum berdasarkan Surat Keputusan Decision Letter of the Minister of Finance of the Republic of
Menteri Keuangan Republik Indonesia Indonesia No.289497/U.M.II dated December 12, 1956.
No.289497/U.M.II tanggal 12 Desember 1956. Bank The Bank obtained its operating license to conduct foreign
memperoleh izin untuk melakukan kegiatan devisa exchange activities based on the Decision Letter of Directors
berdasarkan Surat Keputusan Direksi Bank Indonesia of Bank Indonesia No. 27/109/KEP/DIR dated
No.27/109/KEP/DIR tanggal 5 Januari 1995. January 5, 1995.
b. Maksud dan tujuan b. Purpose and objectives
Sesuai dengan pasal 3 Anggaran Dasar Bank, ruang In accordance with article 3 of the Bank’s Articles of
lingkup kegiatan Bank adalah menjalankan usaha Association, the scope of its activities is to engage in general
bank umum. Kegiatan usaha yang dijalankan oleh banking. Current business activities conducted by the Bank is
Bank saat ini adalah usaha bank umum, aktivitas general banking, financial and insurance activities.
keuangan dan asuransi.
8
2023 Annual Report PT Bank Mestika Dharma Tbk 399
Page 400
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Jaringan kantor c. Office network
Kantor pusat Bank berlokasi di Jl. H. Zainul Arifin Bank’s head office is located in Jl. H. Zainul Arifin No.118,
No.118, Medan dan memiliki kantor cabang, kantor Medan and has branches, sub-branches and cash service
cabang pembantu dan kantor layanan kas sebagai offices as follows (unaudited) :
berikut (tidak diaudit) :
2023 2022
Kantor cabang 12 12 Branch offices
Kantor cabang pembantu 41 41 Sub-branch offices
Kantor cabang pembantu layanan kas 11 11 Cash service sub-branch offices
Anjungan Tunai Mandiri 70 70 Automated Teller Machines
d. Dewan Komisaris, Direksi, Komite Audit, Komite d. Board of Commissioners, Board of Directors, Audit
Pemantau Risiko, Komite Nominasi dan Committee, Risk Monitoring Committee, Nomination and
Remunerasi dan Satuan Kerja Audit Intern Remuneration Committee and Internal Audit Task Force
Pada tanggal 31 Desember 2023 dan 2022, susunan As at December 31, 2023 and 2022, the composition of the
pengurus Bank adalah sebagai berikut : Bank's management are as follows :
Dewan Komisaris Board of Commissioners
Presiden Komisaris Witarsa Oemar President Commissioner
Komisaris Indra Halim Commissioner
Komisaris Independen Katio Independent Commissioner
Komisaris Independen Gardjito Heru Independent Commissioner
Dewan Direksi Board of Directors
Presiden Direktur Achmad Suherman Kartasasmita President Director
Wakil Presiden Direktur Hendra Halim Vice President Director
Direktur Operasional Harun Ansari Operational Director
Direktur Umum Yusri Hadi General Director
Direktur Kepatuhan Andy Compliance Director
Pada tanggal 31 Desember 2023 dan 2022, susunan As at December 31, 2023 and 2022, the Bank's Audit
Komite Audit Bank adalah sebagai berikut : Committee are as follows :
Ketua Gardjito Heru Chairman
Anggota Rusdy Usman Member
Anggota Kiki Farida Ferine Member
Pada tanggal 31 Desember 2023 dan 2022, susunan As at December 31, 2023 and 2022, the Bank's Risk
Komite Pemantau Risiko Bank adalah sebagai Monitoring Committee are as follows :
berikut :
Ketua Katio Chairman
Anggota Adanan Silaban Member
Anggota Chandra Tandiono Member
9
400 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 401
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pada tanggal 31 Desember 2023 dan 2022, susunan As at December 31, 2023 and 2022, the Bank's Nomination
Komite Nominasi dan Remunerasi Bank adalah and Remuneration Committee are as follows :
sebagai berikut :
Ketua Katio Chairman
Anggota Indra Halim Member
Anggota Rita Ana Member
Pada tanggal 31 Desember 2023 dan 2022, susunan As at December 31, 2023 and 2022, the Head of Internal
Kepala Satuan Kerja Audit Intern dan Sekretaris Audit Task Force and Corporate Secretary are as follows :
Perusahaan adalah sebagai berikut :
Kepala Satuan Kerja Audit Intern Limin Head of Internal Audit Task Force
Sekretaris Perusahaan Suharto Kurniawan Corporate Secretary
Pada tanggal 31 Desember 2023 dan 2022, Bank As at December 31, 2023 and 2022, the Bank has 1,079 and
memiliki karyawan masing-masing sebanyak 1.079 1,085 permanent employees, respectively (unaudited).
dan 1.085 orang (tidak diaudit).
e. Penawaran umum saham e. Public offering of shares
Pada tanggal 5 Maret 2013, Bank selaku emiten, On March 5, 2013, the Bank as the issuer, entered into an
melakukan perjanjian penjamin emisi efek penawaran agreement of underwriting of initial public offering of shares
umum perdana saham dengan PT Ciptadana with PT Ciptadana Securities which is the sole financial
Securities yang merupakan penasihat keuangan adviser, underwriters, underwriter and sole bookrunner
tunggal, Penjamin Pelaksana Emisi, Penjamin Emisi (Financial Advisor) relating to the submission of registration
dan bookrunner tunggal (Penasihat Keuangan) of the Bank at Indonesia Stock Exchange (BEI) and the
sehubungan dengan pengajuan pencatatan Bank pada share offering of the Bank to the public and/ or institutional
Bursa Efek Indonesia (BEI) dan penawaran saham and other investors.
Bank kepada masyarakat dan/atau institusi dan
investor lainnya.
Pada tanggal 28 Juni 2013, berdasarkan Surat On June 28, 2013, by Effective Approval Letter from
Pemberitahuan Efektif dari Otoritas Jasa Keuangan Financial Services Authority (OJK), the Bank conducted an
(OJK), Bank melakukan Penawaran Umum Perdana Initial Public Offering of 430,000,000 shares with a nominal
atas 430.000.000 saham dengan nilai nominal Rp 200 value of Rp 200 per share (full amount). On July 8, 2013, all
per saham (nilai penuh). Pada tanggal 8 Juli 2013, shares have been listed on the Indonesia Stock Exchange.
seluruh saham ini telah dicatatkan di Bursa Efek
Indonesia.
f. Penyelesaian laporan keuangan f. Completion of the financial statements
Laporan keuangan Bank telah diselesaikan dan The financial statements of the Bank were completed and
disetujui untuk diterbitkan oleh Direksi pada tanggal authorized to be issued by the Board of Directors on March
22 Maret 2024. 22, 2024.
10
2023 Annual Report PT Bank Mestika Dharma Tbk 401
Page 402
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN POLICIES
a. PERNYATAAN KEPATUHAN a. STATEMENT OF COMPLIANCE
Laporan keuangan telah disusun dan disajikan sesuai The financial statements have been prepared and presented
dengan Standar Akuntansi Keuangan di Indonesia in accordance with Indonesian Financial Accounting
yang mencakup Pernyataan dan Interpretasi yang Standards (“SFAS”) which include Statement and
dikeluarkan oleh Dewan Standar Akuntansi Keuangan Interpretation issued by the Financial Accounting Standard
Ikatan Akuntan Indonesia dan Peraturan Bapepam- Board of Indonesian Institute of Accountant and Bapepam-
LK No. KEP-347/BL/2012 tanggal 25 Juni 2012 yaitu LK Regulation No. KEP-347/BL/2012 dated 25 June
Peraturan No. VIII G.7 tentang “Penyajian dan 2012, Regulation No. VIII.G.7 regarding “Presentation and
Pengungkapan Laporan Keuangan Emiten atau Disclosure of Financial Statements for Issuers or Public
Perusahaan Publik”. Companies”.
b. DASAR PENYUSUNAN LAPORAN b. BASIS OF PREPARATION OF THE FINANCIAL
KEUANGAN STATEMENTS
Laporan keuangan disusun berdasarkan harga The financial statements have been prepared under the
perolehan kecuali untuk beberapa akun yang dinilai historical cost convention except for the certain accounts
menggunakan dasar pengukuran lain sebagaimana which are valued on other measurement basis as described in
dijelaskan pada kebijakan akuntansi dari akun the accounting policies for such accounts. The financial
tersebut. Laporan keuangan disusun berdasarkan statements are prepared under the accrual basis of
akuntansi basis akrual kecuali laporan arus kas. accounting, except for the statements of cash flows.
Laporan arus kas disusun dengan menggunakan The statements of cash flows are prepared based on the direct
metode langsung dengan mengelompokkan arus kas ke method by classifying cash flows into operating, investing
dalam aktivitas operasi, investasi dan pendanaan. and financing activities. For the purpose of the statements of
Untuk tujuan laporan arus kas, kas dan setara kas cash flows, cash and cash equivalents include cash, current
mencakup kas, giro pada Bank Indonesia, giro pada accounts with Bank Indonesia, current accounts with other
bank lain, dan investasi jangka pendek likuid lainnya banks and other short-term highly liquid investments with
dengan jangka waktu jatuh tempo tiga bulan atau original maturities of three months or less, as long as they are
kurang sepanjang tidak digunakan sebagai jaminan not being pledged as collateral for borrowings or restricted.
atas pinjaman atau dibatasi penggunaannya.
Laporan keuangan disajikan dalam mata uang The financial statements are presented in Rupiah, which is
Rupiah, yang merupakan mata uang fungsional dan the functional and presentation currency of the Bank.
penyajian Bank.
c. STANDAR AKUNTANSI BARU c. NEW ACCOUNTING STANDARDS
Dewan Standar Akuntansi Keuangan - Ikatan Financial Accounting Standard Board of Indonesian
Akuntan Indonesia (DSAK-IAI) telah melakukan Institute of Accountant (DSAK-IAI) has revised several
revisi atas Pernyataan Standard Akuntansi Keuangan Statement of Financial Accounting Standards (PSAK)
(PSAK) yang berlaku untuk periode laporan keuangan which have been effective as at January 1, 2023 as follows :
yang dimulai pada atau setelah tanggal 1 Januari 2023
sebagai berikut :
11
402 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 403
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- PSAK 1 (Amendemen) : Penyajian Laporan - PSAK 1 (Amendment) : Presentation of Financial
Keuangan tentang Klasifikasi Liabilitas sebagai Statements regarding Classification of Liabilities as a
Jangka Pendek atau Jangka Panjang Current or Non-current
- PSAK 1 (Amendemen) : Penyajian Laporan - PSAK 1 (Amendment) : Presentation of Financial
Keuangan tentang Pengungkapan Kebijakan Statements regarding Disclosure of Accounting Policies
Akuntansi
- PSAK 16 (Amendemen) : Aset Tetap tentang - PSAK 16 (Amendment) : Property, Plant and
Hasil Sebelum Penggunaan yang Diintensikan Equipment regarding Proceeds Before Intended Use
- PSAK 25 (Amendemen) : Kebijakan Akuntansi, - PSAK 25 (Amendment) : Accounting Policies,
Perubahan Estimasi Akuntansi, dan Kesalahan Changes in Accounting Estimates and Errors regarding
tentang Definisi Estimasi Akuntansi Definition of Accounting Estimates
- PSAK 46 (Amendemen) : Pajak Penghasilan - PSAK 46 (Amendment) : Income Taxes regarding
tentang Pajak Tangguhan terkait Aset dan Deferred Tax related to Assets and Liabilities arising
Liabilitas yang timbul dari Transaksi Tunggal from a Single Transaction
Bank menerapkan PSAK yang berkaitan dengan The Bank adopts PSAK which are relevant with its business.
kegiatan usahanya.
d. KAS DAN SETARA KAS d. CASH AND CASH EQUIVALENTS
Kas dan setara kas merupakan kas, giro pada Bank Cash and cash equivalents represent cash on hand, current
Indonesia dan bank lain serta penempatan pada Bank accounts with Bank Indonesia and other banks and
Indonesia dan bank lain yang jangka waktunya tidak placements with Bank Indonesia and other banks which are
melebihi 3 bulan dan tidak dijaminkan pada pihak not longer than three months and are not pledged as
ketiga, serta tidak dibatasi penggunaannya. collateral to third parties and are not restricted in use.
e. INSTRUMEN KEUANGAN e. FINANCIAL INSTRUMENTS
Bank mengakui aset keuangan atau liabilitas keuangan The Bank recognizes a financial asset or a financial liability
dalam laporan posisi keuangan, jika dan hanya jika, in the statement of financial position if and only if, it becomes
Bank menjadi salah satu pihak dalam ketentuan pada a party to the contractual provisions of the instrument. At
kontrak instrumen tersebut. Pada saat pengakuan awal initial recognition, the Bank measures all financial assets
aset keuangan atau liabilitas keuangan, Bank and financial liabilites at its fair value. In the case of a
mengukur pada nilai wajarnya. Dalam hal aset financial asset or financial liability not at fair value through
keuangan atau liabilitas keuangan tidak diukur pada profit or loss, fair value plus or minus with the transaction
nilai wajar melalui laba rugi, nilai wajar tersebut costs that are directly attributtable to the acquisition or issue
ditambah atau dikurang dengan biaya transaksi yang of the financial asset or financial liability.
dapat diatribusikan secara langsung dengan perolehan
atau penerbitan aset keuangan atau liabilitas keuangan
tersebut.
Biaya transaksi yang dikeluarkan sehubungan dengan Transaction costs incurred on acquisition of a financial asset
perolehan aset keuangan dan penerbitan liabilitas and issue of a financial liability classified at fair value
keuangan yang diklasifikasikan pada nilai wajar through profit or loss are expensed immediately.
melalui laba rugi dibebankan segera.
12
2023 Annual Report PT Bank Mestika Dharma Tbk 403
Page 404
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e.1. Aset keuangan e.1. Financial assets
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial assets are
didasarkan pada model bisnis dan arus kas based on a business model and contractual cash flows.
kontraktual. Bank menilai apakah arus kas aset The Bank assesses whether the financial instrument
keuangan tersebut semata-mata dari pembayaran cash flows represent solely payments of principal and
pokok dan bunga (solely payments of principal and interest (SPPI).
interest - SPPI).
Aset keuangan diklasifikasikan dalam tiga Financial assets are classified into the three categories as
kategori sebagai berikut : follows :
(1) Aset keuangan yang diukur pada biaya (1) Financial assets measured at amortized costs
perolehan diamortisasi
Aset keuangan diukur pada biaya perolehan Financial assets are measured at amortized costs if
diamortisasi ketika kedua kondisi berikut these conditions are met :
terpenuhi :
a. Aset keuangan dikelola dalam model a. The objective of business model to hold the
bisnis yang bertujuan untuk memiliki aset financial assets is only to collect contractual
keuangan dalam rangka mendapatkan cash flows; and
arus kas kontraktual saja; dan
b. Persyaratan kontraktual dari aset b. The contractual cash flows of the financial
keuangan tersebut memberikan hak pada asset give right to payments on specified dates
tanggal tertentu atas arus kas yang semata that are solely payments of principal and
dari pembayaran pokok dan bunga (SPPI) interest (SPPI) on the principal amount
dari jumlah pokok terutang. outstanding.
Aset keuangan ini diukur pada jumlah yang The financial asset is measured at the amount
diakui pada awal pengakuan dikurangi recognized at initial recognition minus principal
dengan pembayaran pokok, kemudian repayments, plus or minus the cumulative
dikurangi atau ditambah dengan jumlah amortization of any difference between that initial
amortisasi kumulatif atas perbedaan jumlah amount and the maturity amount, and any loss
pengakuan awal dengan jumlah pada saat allowance.
jatuh tempo, dan penurunan nilainya.
Pendapatan keuangan dihitung dengan Interest income is calculated using the effective
metode menggunakan suku bunga efektif dan interest rate method and is recognized in profit or
diakui di laba rugi. Perubahan pada nilai loss. Changes in fair value are recognized in profit
wajar diakui di laba rugi ketika aset and loss when the asset is derecognized or
dihentikan atau direklasifikasi. reclassified.
13
404 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 405
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset keuangan yang diklasifikasikan menjadi Financial assets classified to amortized cost may be
aset keuangan yang diukur pada biaya sold where there is an increase in credit risk.
perolehan diamortisasi dapat dijual ketika Disposals for other reasons are permitted but such
terdapat peningkatan risiko kredit. sales should be insignificant in value or infrequent
Penghentian untuk alasan lain diperbolehkan in nature.
namun jumlah penjualan tersebut harus tidak
signifikan jumlahnya atau tidak sering.
(2) Aset keuangan yang diukur pada nilai wajar (2) Financial assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income (FVTOCI)
(FVTOCI)
Aset keuangan diukur pada FVTOCI jika The financial assets are measured at FVTOCI if
kedua kondisi berikut terpenuhi : these conditions are met :
a. Aset keuangan dikelola dalam model a. The objective of business model to hold the
bisnis yang tujuannya akan terpenuhi financial assets is to collect contractual cash
dengan mendapatkan arus kas kontraktual flows and to sell the assets; and
dan menjual aset keuangan; dan
b. Persyaratan kontraktual dari aset b. The contractual cash flows of the financial
keuangan tersebut memberikan hak pada asset give right to payments on specified dates
tanggal tertentu atas arus kas yang semata that are solely payments of principal and
dari pembayaran pokok dan bunga (SPPI) interest (SPPI) on the principal amount
dari jumlah pokok terutang. outstanding.
Aset keuangan tersebut diukur sebesar nilai The financial assets are measured at fair value.
wajar, dimana keuntungan atau kerugian The changes in fair value are recognized initially in
diakui dalam penghasilan komprehensif lain, other comprehensive income (OCI), except for
kecuali untuk kerugian akibat penurunan nilai impairment gains and losses, and a portion of
dan keuntungan atau kerugian akibat foreign exchange gains and losses, are recognized in
perubahan kurs, diakui pada laba rugi. Ketika profit or loss. When the asset is derecognized or
aset keuangan tersebut dihentikan reclassified, changes in fair value previously
pengakuannya atau direklasifikasi, recognized in other comprehensive income and
keuntungan atau kerugian kumulatif yang accumulated in equity are reclassified from equity
sebelumnya diakui dalam penghasilan to profit and loss as a reclassification adjustment.
komprehensif lain direklasifikasi dari ekuitas
ke laba rugi sebagai penyesuaian reklasifikasi.
(3) Aset keuangan yang diukur pada nilai wajar (3) Financial assets measured at fair value through
melalui laba rugi (FVTPL) profit or loss (FVTPL)
Aset keuangan yang diukur pada FVTPL Financial assets measured at FVTPL are those
adalah aset keuangan yang tidak memenuhi which do not meet both criteria for neither
kriteria untuk diukur pada biaya perolehan amortized costs nor FVTOCI.
diamortisasi atau untuk diukur FVTOCI.
14
2023 Annual Report PT Bank Mestika Dharma Tbk 405
Page 406
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Setelah pengakuan awal, aset keuangan yang After initial recognition, FVTPL financial assets
diukur pada FVTPL diukur pada nilai are measured at fair value. The changes in fair
wajarnya. Keuntungan atau kerugian yang value are recognized in profit or loss.
timbul dari perubahan nilai wajar aset
keuangan diakui dalam laba rugi.
Aset keuangan berupa derivatif dan investasi Financial assets in form of derivatives and
pada instrumen ekuitas tidak memenuhi investment in equity instrument are not eligible to
kriteria untuk diukur pada biaya perolehan meet both criteria for amortized costs or fair value
diamortisasi atau kriteria untuk diukur pada through other comprehensive income FVTOCI.
FVTOCI, sehingga diukur pada FVTPL. Hence, these are measured at fair value through
Namun demikian, Bank dapat menetapkan profit or loss FVTPL. Nonetheless, the Bank may
pilihan yang tidak dapat dibatalkan saat irrevocably designate an investment in an equity
pengakuan awal atas investasi pada instrumen instrument which is not held for trading in any
ekuitas yang bukan untuk diperjualbelikan time soon as FVTOCI. This designation result in
dalam waktu dekat (held for trading) untuk gains and losses to be presented in other
diukur pada FVTOCI. Penetapan ini comprehensive income, except for dividend income
menyebabkan semua keuntungan atau on a qualifying investment which is recognized in
kerugian disajikan di penghasilan profit or loss. Cumulative gains or losses previously
komprehensif lain, kecuali pendapatan recognized in other comprehensive income are
dividen tetap diakui di laba rugi. Keuntungan directly reclassified to retained earnings, not
atau kerugian kumulatif yang sebelumnya through profit or loss.
diakui dalam penghasilan komprehensif lain
direklasifikasi langsung ke saldo laba tidak
melalui laba rugi.
e.2. Liabilitas keuangan e.2. Financial liabilities
Liabilitas keuangan diklasifikasikan dalam dua Financial liabilities are classified into the two categories
kategori sebagai berikut : as follows :
(1) Liabilitas keuangan yang diukur pada nilai (1) Financial liabilities at fair value through profit or
wajar melalui laba rugi (FVTPL) loss (FVTPL)
Liabilitas keuangan yang diukur pada FVTPL Financial liabilities at FVTPL are financial
adalah liabilitas keuangan yang dimiliki untuk liabilities held for trading or upon initial
diperdagangkan atau yang pada saat recognition it is designated as at fair value through
pengakuan awal telah ditetapkan untuk profit or loss. Financial liabilities classified as held
diukur pada nilai wajar melalui laba rugi. for trading if it is acquired or incurred principally
Liabilitas keuangan diklasifikasikan dalam for the purpose of selling and repurchasing it in the
kelompok diperdagangkan jika diperoleh atau near term, or it is a part of a portfolio of identified
dimiliki terutama untuk tujuan dijual atau financial instruments that are managed together
dibeli kembali dalam waktu dekat, atau and for which there is evidence of a recent actual
bagian dari portofolio instrumen keuangan pattern of short-term profit taking, or it is a
tertentu yang dikelola bersama dan terdapat derivative, except for a derivative that is a
bukti mengenai pola ambil untung dalam designated and effective hedging instrument.
jangka pendek aktual saat ini, atau
merupakan derivatif, kecuali derivatif yang
ditetapkan dan efektif sebagai instrumen
lindung nilai.
15
406 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 407
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Setelah pengakuan awal, liabilitas keuangan After initial recognition, financial liabilities at
yang diukur pada FVTPL diukur pada nilai FVTPL are measured at its fair value. Gains or
wajarnya. Keuntungan atau kerugian yang losses arising from a change in the fair value are
timbul dari perubahan nilai wajar diakui recognized in profit or loss.
dalam laba rugi.
(2) Liabilitas keuangan lainnya (2) Other financial liabilities
Liabilitas keuangan yang tidak Financial liabilities that are not classified as
diklasifikasikan sebagai liabilitas keuangan financial liabilities at FVTPL are classified in this
yang diukur pada FVTPL dikelompokan category and are measured at amortized cost using
dalam kategori ini dan diukur pada biaya the effective interest rate method.
perolehan diamortisasi dengan menggunakan
metode suku bunga efektif.
e.3. Metode suku bunga efektif e.3. The effective interest rate method
Metode suku bunga efektif adalah metode yang The effective interest rate method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of a financial asset or a
diamortisasi dari aset atau liabilitas keuangan financial liability (or group of financial assets or
(atau kelompok aset atau liabilitas keuangan) dan financial liabilities) and of allocating method the
metode untuk mengalokasikan pendapatan bunga interest income or interest expense over the relevant
atau beban bunga selama periode yang relevan. period.
Suku bunga efektif adalah suku bunga yang secara The effective interest rate is the rate that exactly discount
tepat mendiskontokan estimasi pembayaran atau the estimated future cash payments or receipts through
penerimaan kas masa depan selama perkiraan the expected life of the financial instrument or, when
umur dari instrumen keuangan, atau jika lebih appropriate, a shorter period to the net carrying amount
tepat, digunakan periode yang lebih singkat untuk of the financial asset or financial liability.
memperoleh jumlah tercatat neto dari aset
keuangan atau liabilitas keuangan.
e.4. Saling hapus e.4. Offsetting
Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset each other and
hapus dan nilai bersihnya disajikan dalam laporan the net amount reported in the statements of financial
posisi keuangan jika, dan hanya jika, Bank saat ini position if, and only if, there is a currently enforceable
memiliki hak yang berkekuatan hukum untuk right to offset the recognized amounts and there is
melakukan saling hapus atas jumlah yang telah intention to settle on a net basis, or to realize the asset
diakui tersebut, dan berniat untuk menyelesaikan and settle the liability simultaneously.
secara neto atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara simultan.
16
2023 Annual Report PT Bank Mestika Dharma Tbk 407
Page 408
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e.5. Penurunan nilai aset keuangan e.5. Impairment of financial assets
Bank menilai dengan dasar perkiraan masa yang The Bank assesses on a forward-looking basis the
akan datang kerugian kredit ekspektasian expected credit loss (ECL) associated with its f inancial
(Expected Credit Loss atau ECL) terkait dengan asset instruments carried at amortised cost and fair
instrumen aset keuangan yang dicatat pada biaya value at other comprehensive income. The impairment
perolehan diamortisasi dan nilai wajar melalui methodology applied depends on whether there has been
penghasilan komprehensif lain. Metodologi a significant increase in credit risk to financial asset
penurunan nilai yang ditampilkan tergantung measured at amortised cost and at fair value through
kepada apakah terjadi peningkatan risiko kredit other comprehensive income (FVOCI). If at the
yang signifikan untuk aset keuangan yang diukur reporting date, credit risk on financial asset has not
pada biaya perolehan diamortisasi dan diukur increased significantly since initial recognition, the
pada nilai wajar melalui penghasilan Bank shall measure the allowance for losses for that f
komprehensif lain (FVOCI). Jika pada tanggal inancial asset at the amount of 12 (twelve) months
pelaporan, risiko kredit atas aset keuangan tidak ECL. If the credit risk on that financial asset has
meningkat secara signif ikan sejak pengakuan increased significantly since initial recognition, the
awal, maka Bank akan mengukur penyisihan Bank shall measure the allowance for losses at the
kerugian untuk aset keuangan tersebut sejumlah amount of ECL over its lifetime.
ECL 12 bulan. Jika risiko kredit atas aset
keuangan telah meningkat secara signif ikan dari
pengakuan awal, maka Bank akan menyajikan
penyisihan kerugian sejumlah ECL lifetime.
ECL 12 bulan dan ECL lifetime 12-month ECL and Lifetime ECL
ECL 12 bulan adalah bagian dari kerugian kredit 12-month ECL is the portion of ECL that result f rom
ekspektasian sepanjang umurnya yang default events that are possible within the 12 months
merepresentasikan ECL yang timbul dari after reporting date (or the shorter period if expected life
peristiwa gagal bayar aset keuangan yang of financial asset is less than 12 months). 12-month
mungkin terjadi dalam 12 bulan setelah tanggal ECL is weighted by probability of default.
pelaporan (atau periode yang lebih pendek jika
umur aset keuangan yang diharapkan kurang dari
12 bulan). ECL 12 bulan dibobot oleh probabilitas
terjadinya default yang dimaksud.
ECL lifetime adalah kerugian yang diakibatkan Lifetime ECL is the ECL that result f rom all possible
dari semua kejadian default yang mungkin terjadi default events over the expected life of financial assets.
selama perkiraan waktu umur aset keuangan.
Kriteria Staging Staging Criteria
Aset keuangan harus dialokasikan ke salah satu Financial asset must be allocated to one of three stages
dari tiga tahap penurunan nilai (stage 1, stage 2, of impairment (stage 1, stage 2, stage 3) by determining
stage 3) dengan menentukan apakah terjadi whether there is a significant increase in credit risk on
peningkatan risiko kredit yang signifikan atas aset the financial asset since initial recognition or whether
keuangan sejak pengakuan awal atau apakah the facility has defaulted on each reporting date.
fasilitas tersebut gagal bayar pada setiap tanggal
pelaporan.
17
408 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 409
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
(i) Stage 1 (i) Stage 1
Mencakup aset keuangan yang tidak memiliki Include financial assets that do not have a
peningkatan signifikan atas risiko kredit sejak significant increase in credit risk since initial
pengakuan awal atau memiliki risiko kredit recognition or have a low credit risk at the
rendah pada tanggal pelaporan. Untuk aset reporting date. For these assets, a 12-month ECL
ini, ECL 12 bulan akan dihitung. will be calculated.
(ii) Stage 2 (ii) Stage 2
Mencakup aset keuangan yang mengalami Includes financial assets that experience a
peningkatan signifikan atas risiko kredit pada significant increase in credit risk at the reporting
tanggal pelaporan, namun tidak memiliki date, but do not have objective evidence of
bukti penurunan nilai yang objektif. Untuk impairment. For these assets, lifetime ECL will be
aset ini, ECL lifetime dihitung. ECL lifetime calculated. Lifetime ECL are the ECL that results
adalah kerugian kredit yang diharapkan yang from all possible default events over the expected life
dihasilkan dari semua kejadian default yang of financial asset.
mungkin terjadi selama perkiraan umur dari
aset keuangan.
(iii) Stage 3 (iii) Stage 3
Mencakup aset keuangan yang memiliki bukti Includes financial assets that have an objective
objektif penurunan nilai pada tanggal evidence of impairment at the reporting date. This
pelaporan. Tahap ini berisi debitur yang telah stage consists of default debtors.
impaired (gagal bayar).
Faktor utama dalam menentukan apakah aset The main factor in determining whether the financial
keuangan memerlukan ECL 12 bulan (stage 1) assets need 12-month ECL (stage 1) or lifetime ECL
atau ECL lifetime (stage 2) disebut dengan kriteria (stage 2) is Significant Increase on Credit Risk criteria
peningkatan signifikan dalam risiko kredit (SICR). (SICR). Determinations of the SICR criteria needs
Penentuan kriteria SICR memerlukan pengkajian review whether significant increase in credit risk
apakah telah terjadi peningkatan risiko kredit yang occurred at each reporting date.
signifikan pada setiap tanggal pelaporan.
PSAK 71 mensyaratkan penyertaan informasi PSAK 71 requires supportable information about past
tentang kejadian masa lalu, kondisi saat ini dan events, current condition and forecasts of future
perkiraan kondisi ekonomi masa depan. Perkiraan economic conditions. Estimated movement on expected
perubahan dalam kerugian kredit yang diharapkan credit losses have to be reflected and directly consistent
harus mencerminkan, dan secara langsung with changes in observed related data over the period.
konsisten dengan, perubahan dalam data terkait This ECL calculation needs forward-looking estimation
yang diobservasi dari periode ke periode. from Probability of Default (PD), Loss Given Default
Perhitungan ECL ini membutuhkan estimasi (LGD) and Exposure At Default (EAD).
forward-looking dari Probability of Default (PD),
Loss Given Default (LGD) dan Exposure At Default
(EAD).
18
2023 Annual Report PT Bank Mestika Dharma Tbk 409
Page 410
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Untuk komitmen pinjaman dan kontrak jaminan For loan commitments and financial guarantee
keuangan, tanggal pada saat Bank menjadi pihak contracts, the date when the Bank become a party in an
dalam suatu komitmen yang tidak dapat irrevocable commitment is the date of initial recognition
dibatalkan merupakan tanggal pengakuan awal for implementation of impairment purposes.
untuk keperluan penerapan persyaratan
penurunan nilai.
Bank menggunakan model yang kompleks yang The Bank primarily uses sophisticated models that
menggunakan matriks PD, LGD dan EAD, yang utilize PD, LGD and EAD metrics, discounted using
didiskontokan menggunakan suku bunga efektif. the effective interest rate.
- Probability of Default (PD) - Probability of Default (PD)
Probabilitas yang timbul di suatu waktu di The probability at a point in time that a
mana debitur mengalami gagal bayar, counterparty will default, calibrated over up to 12
dikalibrasikan sampai dengan periode 12 months from the reporting date (Stage 1) or over
bulan dari tanggal laporan (Stage 1) atau the lifetime of the product (Stage 2 and 3) and
sepanjang umur (Stage 2 dan 3) dan incorporating the impact of forward-looking
digabungkan pada dampak asumsi ekonomi economic assumptions that have an effect on credit
masa depan yang memiliki risiko kredit. PD risk. PD is estimated at a point in time that means
diestimasikan pada point in time di mana hal it will fluctuate in line with the economic cycle.
ini berfluktuasi sejalan dengan siklus
ekonomi.
- Loss Given Default (LGD) - Loss Given Default (LGD)
Kerugian yang diperkirakan akan timbul dari The loss that is expected to arise on default,
debitur yang mengalami gagal bayar dengan incorporating the impact of relevant forward
menggabungkan dampak dari asumsi looking economic assumptions (if any), which
ekonomi masa depan yang relevan (jika ada) represents the difference between the contractual
di mana hal ini mewakili perbedaan antara cash flows due and those that the Bank expects to
arus kas kontraktual yang akan jatuh tempo receive. The Bank estimates LGD based on the
dengan arus kas yang diharapkan untuk historical recovery rates and considers the recovery
diterima. Bank mengestimasikan LGD of any collateral that is integral to the financial
berdasarkan data historis dari tingkat assets, taking into account forward looking
pemulihan dan memperhitungkan pemulihan economic assumptions if relevant.
yang berasal dari jaminan terhadap aset
keuangan dengan mempertimbangkan asumsi
ekonomi di masa depan jika relevan.
19
410 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Exposure at Default (EAD) - Exposure at Default (EAD)
Perkiraan nilai eksposur neraca pada saat The expected balance sheet exposure at the time of
gagal bayar dengan mempertimbangkan default, taking into account that expected change in
bahwa perubahan ekspektasi yang diharapkan exposure over the lifetime of the exposure. This
selama masa eksposur. Hal ini incorporates the impact of drawdowns of
menggabungkan dampak penarikan fasilitas committed facilities, repayments of principal and
yang committed pembayaran pokok dan interest, amortization and prepayments, together
bunga, amortisasi dan pembayaran with the impact of forward looking economic
dipercepat, bersama dengan dampak asumsi assumptions where relevant.
ekonomi masa depan jika relevan.
e.6. Pengukuran nilai wajar e.6. Fair value measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to sell an
untuk menjual suatu aset atau harga yang akan asset or paid to transfer a liability in an orderly
dibayar untuk mengalihkan suatu liabilitas dalam transaction between market participants at the
transaksi teratur antara pelaku pasar pada tanggal measurement date.
pengukuran.
Nilai wajar aset dan liabillitas keuangan diestimasi The fair value of financial assets and financial liabilities
untuk keperluan pengakuan dan pengukuran atau must be estimated for recognition and measurement or
untuk keperluan pengungkapan. for disclosure purposes.
Nilai wajar dikategorikan dalam level yang Fair values are categorised into different levels in a fair
berbeda dalam suatu hirarki nilai wajar value hierarchy based on the degree to which the inputs
berdasarkan pada apakah input suatu pengukuran to the measurement are observable and the significance
dapat diobservasi dan signifikansi input terhadap of the inputs to the fair value measurement in its
keseluruhan pengukuran nilai wajar: entirety:
(i) Level 1 (i) Level 1
Harga kuotasian (tanpa penyesuaian) di pasar Quoted prices (unadjusted) in active markets for
aktif untuk aset atau liabilitas yang identik identical assets or liabilities that can be accessed at
yang dapat diakses pada tanggal pengukuran. the measurement date.
(ii) Level 2 (ii) Level 2
Input selain harga kuotasian yang termasuk Inputs other than quoted prices included in Level 1
dalam Level 1 yang dapat diobservasi untuk that are observable for the assets or liabilities, either
aset atau liabilitas, baik secara langsung directly or indirectly.
maupun tidak langsung.
(iii) Level 3 (iii) Level 3
Input yang tidak dapat diobservasi untuk aset Unobservable inputs for the assets or liabilities.
atau liabilitas.
20
2023 Annual Report PT Bank Mestika Dharma Tbk 411
Page 412
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dalam mengukur nilai wajar aset atau liabilitas, When measuring the fair value of an asset or a liability,
Bank sedapat mungkin menggunakan data pasar the Bank uses market observable data to the extent
yang dapat diobservasi. Apabila nilai wajar aset possible. If the fair value of an asset or a liability is not
atau liabilitas tidak dapat diobservasi secara directly observable, the Bank uses valuation techniques
langsung, Bank menggunakan teknik penilaian that appropriate in the circumstances and maximizes
yang sesuai dengan keadaannya dan the use of relevant observable inputs and minimizes the
memaksimalkan penggunaan input yang dapat use of unobservable inputs.
diobservasi yang relevan dan meminimalkan
penggunaan input yang tidak dapat diobservasi.
e.7. Penghentian pengakuan e.7. Derecognition
(1) Aset keuangan (1) Financial assets
Aset keuangan (atau bagian dari kelompok Financial asset (or, where applicable, a part of a
aset keuangan serupa) dihentikan financial asset or part of a Bank similar financial
pengakuannya jika : assets) is derecognized when :
a. Hak kontraktual atas arus kas yang berasal a. The rights to receive cash flows from the asset
dari aset keuangan tersebut berakhir; have expired;
b. Bank tetap memiliki hak untuk menerima b. The Bank retains the right to receive cash
arus kas dari aset keuangan tersebut, flows from the asset, but has assumed a
namun juga menanggung liabilitas contractual obligation to pay them in full
kontraktual untuk membayar kepada without material delay to a third party under
pihak ketiga atas arus kas yang diterima a "pass-through" arrangement; or
tersebut secara penuh tanpa adanya
penundaan yang signifikan berdasarkan
suatu kesepakatan; atau
c. Bank telah mentransfer haknya untuk c. The Bank has transferred its rights to receive
menerima arus kas dari aset keuangan dan cash flows from the asset and either (i) has
(i) telah mentransfer secara substansial transferred substantially all the risks and
seluruh risiko dan manfaat atas aset rewards of the asset, or (ii) has neither
keuangan, atau (ii) secara substansial tidak transferred nor retained substantially all the
mentransfer atau tidak memiliki seluruh risks and rewards of the asset, but has
risiko dan manfaat atas aset keuangan, transferred control of the asset.
namun telah mentransfer pengendalian
atas aset keuangan tersebut.
(2) Liabilitas keuangan (2) Financial liabilities
Liabilitas keuangan dihentikan pengakuannya A financial liability is derecognized when the
jika liabilitas keuangan tersebut berakhir, obligation under the liability is discharged,
dibatalkan atau telah kadaluarsa. cancelled or has expired.
21
412 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
f. GIRO PADA BANK INDONESIA DAN BANK f. CURRENT ACCOUNTS WITH BANK INDONESIA
LAIN AND OTHER BANKS
Giro pada Bank Indonesia dan bank lain dinyatakan Current accounts with Bank Indonesia and other banks are
sebesar biaya perolehan diamortisasi menggunakan stated at amortised cost using the effective interest rate
metode suku bunga efektif dikurangi cadangan method less allowance for impairment losses.
kerugian penurunan nilai.
g. PENEMPATAN PADA BANK INDONESIA DAN g. PLACEMENT WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks consist of
terdiri dari Fasilitas Simpanan Bank Indonesia Bank Indonesia Deposit Facility (FASBI).
(FASBI).
Penempatan pada Bank Indonesia dinyatakan sebesar Placements with Bank Indonesia are stated at the
saldo penempatan dikurangi dengan pendapatan outstanding balances net of unearned interest income.
bunga yang ditangguhkan.
Penempatan pada bank lain dinyatakan sebesar biaya Placements with other banks are stated at amortised cost
perolehan diamortisasi menggunakan metode suku using the effective interest method less allowance for
bunga efektif dikurangi penyisihan kerugian impairment losses.
penurunan nilai.
Deposito berjangka dinyatakan sebesar biaya Time deposits are stated at amortised cost using the effective
perolehan diamortisasi menggunakan metode suku interest rate method less allowance for impairment losses.
bunga efektif dikurangi penyisihan kerugian
penurunan nilai.
h. EFEK-EFEK h. MARKETABLE SECURITIES
Efek-efek terdiri dari efek-efek yang diperdagangkan Marketable securities consist of traded securities in the money
dari pasar uang dan bursa efek seperti Obligasi market and stock exchange such as Government Bonds,
Pemerintah, Sukuk, Obligasi Korporasi, Sertifikat Sukuk, Corporate Bonds, Certificates of Bank Indonesia and
Bank Indonesia dan Surat Kredit Berdokumen Dalam Letter of Credit undocumented Affairsi (SKBDN).
Negeri (SKBDN). Efek-efek untuk tujuan investasi Marketable securities are classified as financial assets
diklasifikasikan sebagai aset keuangan yang diukur measured at amortised cost and measured at fair value
pada biaya perolehan diamortisasi dan diukur pada through other comprehensive income.
nilai wajar melalui penghasilan komprehensif lain.
- Diukur pada biaya perolehan diamortisasi - Measured at amortised cost
Setelah pengakuan awal, investasi diukur pada Subsequently, investment measured at amortised cost
biasa perolehan diamortisasi dengan using effective interest rate method.
menggunakan metode suku bunga efektif.
22
2023 Annual Report PT Bank Mestika Dharma Tbk 413
Page 414
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Diukur pada FVTOCI - Measured at FVTOCI
Setelah pengakuan awal, diukur pada nilai wajar Subsequently, investment carried at fair value with all
di mana keuntungan dan kerugian yang belum unrealized gains and losses arising from changes in fair
direalisasi atas perubahan nilai wajar akan diakui value recognised in other comprehensive income.
sebagai penghasilan komprehensif lain. Perubahan Changing in expected credit losses recognised in the
pada kerugian kredit ekspektasian diakui laba rugi profit or loss and are accumulated in equity. On
dan diakumulasi pada ekuitas. Pada saat derecognition, the cumulative fair value gains or losses,
penghentian pengakuan, akumulasi keuntungan net of cumulative allowance for impairment losses, are
atau kerugian nilai wajar bersih, setelah akumulasi transferred to the profit or loss.
cadangan kerugian penurunan nilai, ditransfer ke
laba rugi.
i. TAGIHAN / LIABILITAS ATAS EFEK-EFEK i. RECEIVABLES / LIABILITIES ON SECURITIES
YANG DIBELI DENGAN JANJI DIJUAL PURCHASED UNDER AGREEMENTS TO RESELL
KEMBALI DAN EFEK-EFEK YANG DIJUAL AND SECURITIES SOLD UNDER AGREEMENTS
DENGAN JANJI DIBELI KEMBALI TO REPURCHASE
Efek-efek yang dijual dengan janji untuk dibeli kembali Securities sold under agreements to repurchase are classified
diklasifikasikan sebagai aset keuangan dalam as financial asset measured at amortised cost. Refer to Note
kelompok biaya perolehan diamortisasi. Lihat Catatan 2e for the accounting policy of financial assets measured at
2e untuk kebijakan akuntansi atas aset keuangan amortised cost.
dalam kelompok biaya perolehan diamortisasi.
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali (reverse repo ) disajikan sebagai aset keuangan (reverse repo) are classified as financial asset measured at
dalam kelompok biaya perolehan diamortisasi. Lihat amortised cost. Refer to Note 2e for the accounting policy of
Catatan 2e untuk kebijakan akuntansi atas aset financial assets measured at amortized cost.
keuangan dalam kelompok biaya perolehan
diamortisasi.
Liabilitas efek-efek yang dijual dengan janji dibeli Securities sold under agreements to repurchase are presented
kembali disajikan sebagai liabilitas dalam laporan as liabilities in the statement of financial position in the
posisi keuangan sebesar jumlah pembelian kembali, amount of repurchase at repurchase price, net of unamortised
dikurangi dengan bunga dibayar di muka yang belum prepaid interest. The difference between sale price and
diamortisasi. Selisih antara harga jual dan harga beli repurchase price is treated as prepaid expenses and recognised
kembali diperlakukan sebagai biaya dibayar di muka as expenses over the period starting from those securities are
dan diakui sebagai beban selama jangka waktu sejak sold until they are repurchased using the effective interest rate
efek-efek tersebut dijual hingga dibeli kembali method.
menggunakan metode suku bunga efektif.
23
414 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
j. KREDIT YANG DIBERIKAN j. LOANS
Setelah pengakuan awal, kredit yang diberikan diukur Subsequent to initial recognition, loans are measured at
pada biaya perolehan diamortisasi atau nilai wajar amortised cost or fair value depending on the respective
sesuai dengan klasifikasinya masing-masing. Untuk classification. For loan which classified as amortised cost is
kredit yang diberikan yang diklasifikasikan sebagai subsequently measured using the effective interest method.
biaya perolehan diamortisasi, setelah pengakuan awal While for loans which classified as FVTPL are subsequently
diukur menggunakan suku bunga efektif. Sedangkan carried at fair value, with gains or losses arising from changes
untuk kredit yang diberikan yang diklasifikasikan in fair value are recorded in net trading income.
sebagai FVTPL, setelah pengakuan awal diukur pada
nilai wajar dengan keuntungan atau kerugian atas
perubahan nilai wajar dicatat pada pendapatan
transaksi perdagangan-bersih.
Restrukturisasi kredit yang diberikan Loan restructuring
Bank mencatat restrukturisasi kredit bermasalah The Bank records the troubled debt restructuring in
berdasarkan jenis restrukturisasi. accordance with the type of restructuring.
Dalam restrukturisasi kredit bermasalah yang In troubled debt restructuring which involves a repossession
dilakukan dengan penerimaan aset (termasuk of assets (including an equity interest of the debtor), the Bank
kepentingan ekuitas debitur), Bank mencatat aset records those assets (including an equity interest) at their fair
tersebut (termasuk kepentingan ekuitas) sebesar nilai values at the time of restructuring. The excess of the carrying
wajarnya pada saat restrukturisasi. Kelebihan nilai amount of the loans over the fair value of assets received less
tercatat kredit yang diberikan di atas nilai wajar aset estimated costs to sell, is recognised as a loss in the current
yang diterima setelah dikurangi estimasi biaya untuk year profit or loss.
menjual aset tersebut, diakui sebagai kerugian dalam
laba rugi tahun berjalan.
Saat arus kas kontraktual atas aset keuangan When the contractual cash flows of a financial asset are
direnegosiasi atau dimodifikasi dan renegosiasi atau renegotiated or otherwise modified and the renegotiation or
modifikasi tersebut tidak menghasilkan penghentian modification does not result in the derecognition of that
pengakuan aset keuangan, Bank menghitung ulang financial asset, the Bank shall recalculate the gross carrying
jumlah tercatat bruto aset keuangan dan mengakui amount of the financial asset and shall recognise a
keuntungan atau kerugian yang timbul dari modifikasi modification gain or loss in profit or loss. The gross carrying
dalam laporan laba rugi. Jumlah tercatat bruto aset amount of the financial asset shall be recalculated as the
keuangan dihitung ulang sebagai nilai kini dari arus present value of the renegotiated or modified contractual cash
kas kontraktual yang telah direnegosiasi atau flows that are discounted at the financial asset's original
dimodifikasi yang didiskontokan dengan suku bunga effective interest rate. Any costs or fees incurred adjust the
efektif awal aset keuangan. Biaya atau pendapatan jasa carrying amount of the modified financial asset and are
yang terjadi mengubah jumlah tercatat aset keuangan amortised over the remaining term of the modified financial
yang telah dimodifikasi dan diamortisasi selama sisa asset.
jangka waktu aset keuangan modifikasian tersebut.
24
2023 Annual Report PT Bank Mestika Dharma Tbk 415
Page 416
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
k. TAGIHAN DAN LIABILITAS AKSEPTASI k. ACCEPTANCE RECEIVABLES AND PAYABLES
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial assets
keuangan dalam kelompok biaya perolehan measured at amortized cost. Refer to Note 2e for the
diamortisasi. Lihat Catatan 2e untuk kebijakan accounting policy of financial assets measured at amortised
akuntansi atas aset keuangan dalam kelompok biaya cost.
perolehan diamortisasi.
Liabilitas akseptasi diklasifikasikan sebagai liabilitas Acceptance payables are classified as financial liabilities
yang diukur dengan biaya perolehan diamortisasi. measured at amortized cost. Refer to Note 2e for the
Lihat Catatan 2e untuk kebijakan akuntansi atas accounting policy of financial liabilities measured at
liabilitas keuangan yang diukur dengan biaya amortised cost.
perolehan diamortisasi.
l. ASET TETAP l. FIXED ASSETS
Efektif 31 Desember 2015, Bank mengubah kebijakan Effective December 31, 2015, the Bank has changed its
akuntansi dari model biaya ke model revaluasi dalam accounting policy from cost model to revaluation model on
pengukuran aset tetap atas kelas tanah dan bangunan. measurement of fixed assets on the class of land and
Perubahan kebijakan akuntansi ini diperlakukan buildings. The changes in this accounting policy is applied
secara prospektif. prospectively.
Tanah dan bangunan disajikan pada nilai revaluasian Land and buildings are stated at their revalued amount, it is
dikurangi akumulasi penyusutan dan akumulasi rugi the fair value at the date of revaluation less accumulated
penurunan nilai yang terjadi setelah tanggal depreciation and accumulated impairment losses occurring
revaluasian. Revaluasi dilakukan dengan keteraturan after the date of revaluation. Revaluation carried out with
yang cukup regular untuk memastikan bahwa jumlah sufficient regularity to ensure that regular carrying amount
tercatat tidak berbeda secara material dari jumlah does not differ materially from the amount determined using
yang ditentukan dengan menggunakan nilai wajar fair value at reporting date. Land is not depreciated.
pada tanggal pelaporan. Tanah tidak disusutkan.
Kenaikan yang berasal dari revaluasi tanah dan The increase from the revaluation of land and buildings are
bangunan tersebut dikreditkan ke penghasilan recognized as other comprehensive income and accumulated
komprehensif lain dan terakumulasi di surplus to revaluation surplus in equity, unless earlier revaluation
revaluasi pada bagian ekuitas, kecuali sebelumnya decrease over the same asset been recognized in the profit on
penurunan revaluasi atas aset yang sama pernah loss, in this case, the increase revaluation of up to write-
diakui dalam laporan laba rugi, dalam hal ini, downs due to the revaluation, are recognized in the statement
kenaikan revaluasi hingga sebesar penurunan nilai of profit or loss.
aset akibat revaluasi tersebut, dikreditkan dalam
laporan laba rugi.
Penurunan jumlah tercatat yang berasal dari revaluasi Impairment in the carrying amount derived from the
tanah dan bangunan yang dibebankan dalam laporan revaluation of land dan buildings are charged to profit or loss
laba rugi apabila penurunan tersebut melebihi saldo when the account balance exceeds the decline in revaluation
akun surplus revaluasi aset tetap yang berasal dari surplus of fixed assets that come from the previous
revaluasi sebelumnya, jika ada. revaluation, if any.
25
416 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 417
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Penyusutan atas nilai revaluasian bangunan The depreciation value of the revalued buildings are charged
dibebankan ke laporan laba rugi. Bila kemudian tanah to profit of loss. If the land and buildings have been sold or
dan bangunan yang telah direvaluasi dijual atau discontinued, the remaining revaluation surplus balance will
dihentikan penggunaannya, saldo surplus tersisa be charged directly to retained earnings. The part of
dipindahkan langsung ke saldo laba. Bagian dari revaluation surplus which is the difference between
surplus revaluasi yang merupakan selisih atas depreciation based on revalued amount and cost value are
penyusutan berdasarkan nilai revaluasian dan nilai transferred to retained earnings.
perolehan dipindahkan ke saldo laba.
Aset tetap, kecuali tanah, dinyatakan sebesar biaya Fixed assets, except land, are stated at cost less accumulated
perolehan dikurangi akumulasi penyusutan dan rugi depreciation and impairment losses (if any). The initial cost
penurunan nilai (jika ada). Biaya perolehan awal aset of the fixed assets consists of its construction cost or purchase
tetap meliputi biaya konstruksi atau harga pembelian price and any directly attributable costs of bringing the asset
dan setiap biaya diatribusikan secara langsung untuk to its working condition and location for its intended use.
membawa aset ke kondisi kerjanya dan lokasi untuk Land is stated at historical cost and is not depreciated.
digunakan. Tanah dinyatakan sebesar harga perolehan
dan tidak disusutkan.
Hak atas tanah, termasuk biaya pengurusan legal hak Land rights, including the legal costs incurred at initial
yang timbul pada awal perolehan hak atas tanah, acquisition of land rights, are stated at cost and not
dinyatakan sebesar biaya perolehan dan tidak amortised. Specific costs associated with the renewal or
diamortisasi. Biaya-biaya yang terjadi sehubungan extension of land titles are deferred and amortised over the
dengan pembaharuan atau perpanjangan hak atas legal term of the land rights or the estimated economic life of
tanah ditangguhkan dan diamortisasi selama periode the land, whichever is shorter. The deferred cost are presented
hak atas tanah atau taksiran masa manfaat ekonomis as "Intangible assets".
tanah, mana yang lebih pendek. Biaya yang
ditangguhkan tersebut disajikan sebagai "Aset
takberwujud".
Aset dalam pembangunan dinyatakan sebesar biaya Assets in construction are stated at cost and are presented as
perolehan dan disajikan sebagai bagian dari “Aset part of “Fixed Assets”. The accumulated costs include cost of
Tetap”. Akumulasi biaya perolehan meliputi biaya construction and other direct costs. Assets under construction
konstruksi dan biaya langsung lainnya. Aset dalam are not depreciated and they will only be reclassified to the
pembangunan tidak disusutkan dan hanya akan appropriate fixed asset account when the construction is
direklasifikasi ke masing-masing aset tetap yang completed and the constructed asset is ready for its intended
bersangkutan pada saat aset tersebut selesai dikerjakan use.
dan siap digunakan sesuai dengan tujuannya.
Pengakuan penyusutan dimulai ketika aset tersebut Recognition of depreciation commences when an asset is in
ada di lokasi dan kondisinya dan dapat dioperasikan its location and condition and capable of being operated in
sebagaimana yang dimaksud oleh manajemen. the manner intended by management. Depreciation on
Penyusutan bangunan dihitung dengan menggunakan buildings are calculated on the straight-line method and
metode garis lurus dan penyusutan aset tetap selain depreciation on fixed assets other than buildings are
bangunan dihitung dengan menggunakan metode calculated on the double declining balance method, based on
saldo menurun ganda, berdasarkan umur manfaat aset the estimated useful lives of the fixed assets as follows:
tetap yang diestimasi sebagai berikut:
26
2023 Annual Report PT Bank Mestika Dharma Tbk 417
Page 418
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tahun/ Persentase/
Years Percentage
Bangunan 10 - 20 5% - 10% Buildings
Kendaraan 4-8 25% - 50% Vehicles
Perlengkapan dan perabot kantor 4-8 25% - 50% Office equipment and furniture
Pada saat inspeksi yang signifikan dilakukan, biaya When a significant inspection of the asset is performed, the
inspeksi itu diakui ke dalam jumlah tercatat (carrying cost of inspection is capitalised as part of the replacement cost
amount) aset tetap sebagai suatu penggantian jika of the asset’s carrying amount, if the criteria for recognition
memenuhi kriteria pengakuan. Semua biaya are met. All maintenance and repair costs which do not fulfil
pemeliharaan dan perbaikan yang tidak memenuhi the capitalisation criteria, are recognised in profit or loss
kriteria pengakuan diakui dalam laporan laba rugi upon occurrence. At each financial year end, the assets’
pada saat terjadinya. Pada setiap akhir tahun buku, residual values, useful lives and methods of depreciation are
nilai residu, umur manfaat, dan metode penyusutan reviewed, and adjusted prospectively as appropriate.
ditelaah kembali dan jika sesuai dengan keadaan,
disesuaikan secara prospektif.
Jumlah tercatat aset tetap dihentikan pengakuannya An item of fixed assets is derecognised upon disposal or when
pada saat dilepaskan atau saat tidak ada manfaat no future economic benefits are expected from its use or
ekonomis masa depan yang diharapkan dari disposal. Any gain or loss arising from the derecognition of
penggunaan atau pelepasannya. Laba atau rugi yang the asset (calculated as the difference between the net disposal
timbul dari penghentian pengakuan aset (dihitung dari proceeds and the carrying amount of the asset) is recognised
selisih antara jumlah neto hasil pelepasan dan jumlah in profit or loss in the year the asset is derecognised.
tercatat dari aset) diakui dalam laporan laba rugi pada
tahun yang sama ketika aset tersebut dihentikan
pengakuannya.
m. ASET TAKBERWUJUD m. INTANGIBLE ASSETS
Aset takberwujud terdiri dari perangkat lunak. Intangible assets consist of software.
Aset takberwujud diakui jika, dan hanya jika, biaya Intangible assets is recognised only when its cost can be
perolehan aset tersebut dapat diukur secara andal dan measured reliably and it is probable that expected future
kemungkinan besar Bank akan memperoleh manfaat benefits that are attributable to it will flow to the Bank.
ekonomis masa depan dari aset tersebut.
Perangkat lunak yang bukan merupakan bagian Software which is not an integral part of a related hardware
integral dari perangkat keras yang terkait dicatat is recorded as intangible asset and stated at carrying amount,
sebagai aset takberwujud dan dinyatakan sebesar nilai which is cost less accumulated amortization.
tercatat, yaitu sebesar harga perolehan dikurangi
dengan akumulasi amortisasi.
Biaya perolehan perangkat lunak terdiri dari seluruh Cost of software consists of all expenses directly attributable
pengeluaran yang dapat dikaitkan langsung dalam to the preparation of such software cost, into ready to be used
persiapan perangkat lunak tersebut sehingga siap for their intended purpose.
digunakan sesuai dengan tujuannya.
27
418 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 419
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pengeluaran setelah perolehan perangkat lunak dapat Subsequent expenditure on software is capitalized only when
ditambahkan pada biaya perolehan perangkat lunak it increases the future economic benefits of the software, so
atau dikapitalisasi sebagai perangkat lunak hanya jika that it becomes larger than originally expected performance
pengeluaran tersebut menambah manfaat ekonomis standards. Expenditure with no addition of future economic
masa depan dari perangkat lunak yang bersangkutan benefits from the software is directly recognised as expenses
sehingga menjadi lebih besar dari standar kinerja yang when incurred.
diperkirakan semula. Pengeluaran yang tidak
menambah manfaat ekonomis masa depan dari
perangkat lunak diakui sebagai beban pada saat
terjadinya.
Perangkat lunak diamortisasi dengan menggunakan Software is amortised by using double declining balance
metode saldo menurun ganda selama estimasi umur method over the estimated useful life of software, which is 4
manfaatnya, yaitu 4 (empat) tahun. (four) years.
Amortisasi perangkat lunak diakui dalam laporan laba Amortisation is recognised in the statements of profit or loss
rugi dan penghasilan komprehensif lain, sejak tanggal and other comprehensive income from the date that is
perangkat lunak tersebut tersedia untuk dipakai available for use until the economic benefits of software is
sampai berakhirnya masa manfaat dari perangkat ended.
lunak tersebut.
Aset takberwujud dihentikan pengakuannya jika An intangible asset is derecognised on disposal or when no
dilepas atau ketika tidak terdapat lagi manfaat future economic benefits are expected from its use or disposal.
ekonomi masa depan yang diperkirakan dari
penggunaan atau pelepasannya.
n. PENURUNAN NILAI ASET NON-KEUANGAN n. IMPAIRMENT OF NON-FINANCIAL ASSETS
Nilai tercatat aset non-keuangan ditelaah untuk The carrying values of non-financial assets are reviewed for
penurunan nilai apabila terdapat kejadian atau impairment whenever events or changes in circumstances
perubahan keadaan yang mengindikasikan bahwa indicate that the carrying amount of an asset may not be
nilai tercatat suatu aset tidak dapat dipulihkan. Jika recoverable. If such indication exists and where the carrying
ada indikasi seperti itu dan nilai tercatat suatu aset amount of an asset exceeds the estimated recoverable amount,
melebihi taksiran jumlah terpulihkan, aset atau unit the assets or cash-generating units are written down to their
penghasil kas diturunkan nilainya ke jumlah recoverable amount. The estimated recoverable amount of an
terpulihkan. Taksiran jumlah terpulihkan aset adalah asset is the higher of an asset's fair value and value-in-use.
yang lebih tinggi dari nilai wajar aset dan nilai pakai. The fair value is the amount obtainable from the sale of an
Nilai wajar adalah nilai yang diperoleh dari penjualan asset in an arm's length transaction less costs of disposal
aset dalam transaksi yang wajar dikurangi biaya while value-in-use is the present value of estimated future
penjualan sedangkan nilai pakai adalah nilai kini dari cash flows expected to arise from the continuing use of an
estimasi arus kas masa mendatang yang diharapkan asset and from its disposal at the end of its useful life. For an
muncul dari penggunaan aset secara terus menerus asset that does not generate largely independent cash inflows,
dan dari penjualannya pada akhir masa pakainya. the recoverable amount is determined for the cash-generating
Untuk aset yang tidak menghasilkan arus kas masuk unit to which the asset belongs. Impairment losses are
independen yang besar, jumlah terpulihkan ditentukan recognised in profit or loss and other comprehensive income.
untuk unit penghasil kas terkait aset tersebut. Rugi
penurunan nilai diakui dalam laporan laba rugi dan
penghasilan komprehensif lain.
28
2023 Annual Report PT Bank Mestika Dharma Tbk 419
Page 420
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dalam membuat taksiran nilai pakai, estimasi arus kas In assessing value-in-use, the estimated future cash flows are
masa mendatang didiskontokan ke nilai sekarang discounted to their present value using a pre-tax discount rate
dengan menggunakan tingkat diskonto sebelum pajak that reflects current market assessments of the time value of
yang mencerminkan penilaian pasar saat ini dari nilai money and the risks specific to the asset.
waktu dari uang dan risiko spesifik untuk aset.
Untuk aset non-keuangan tidak termasuk aset For non-financial assets excluding intangible assets with
takberwujud dengan masa manfaat tidak terbatas, indefinite useful life, an assessment is made at each reporting
penilaian dilakukan pada setiap tanggal pelaporan, date as to whether there is any indication that previously
apakah ada indikasi bahwa kerugian penurunan nilai recognised impairment losses may no longer exist or may
yang sebelumnya diakui mungkin tidak lagi ada atau have decreased. If such indication exists, the recoverable
mungkin telah menurun. Jika indikasi tersebut terjadi, amount is estimated.
jumlah terpulihkan diperkirakan.
Rugi penurunan nilai yang diakui sebelumnya dibalik A previously recognised impairment loss is reversed only if
hanya jika telah terjadi perubahan dalam estimasi there has been a change in the estimates used to determine
yang digunakan untuk menentukan jumlah the asset's recoverable amount since the last impairment loss
terpulihkan aset sejak rugi penurunan nilai terakhir was recognised. If that is the case, the carrying amount of the
diakui. Jika ini kasusnya, jumlah tercatat aset asset is increased to its recoverable amount. That increased
meningkat menjadi jumlah terpulihkan tersebut. amount cannot exceed the carrying amount that would have
Jumlah peningkatan tersebut tidak dapat melebihi been determined, net of depreciation or amortisation, had no
nilai tercatat yang telah ditentukan, setelah dikurangi impairment loss been recognised for the asset in prior years.
penyusutan atau amortisasi, sehingga seolah-olah
kerugian penurunan nilai yang diakui untuk aset
tahun-tahun sebelumnya tidak pernah terjadi.
Pembalikan tersebut diakui dalam laporan laba rugi Such reversal is recognised in profit or loss unless the asset is
kecuali aset dicatat pada nilai revaluasi, yang mana carried at revalued amount, in which case the reversal is
pembalikan diperlakukan sebagai peningkatan treated as a revaluation increase. After such a reversal, the
revaluasi. Setelah pembalikan itu, beban penyusutan depreciation or amortisation expense is adjusted in future
atau amortisasi disesuaikan dalam tahun-tahun years to allocate the asset's revised carrying amount, less any
mendatang untuk mengalokasikan jumlah revisi nilai residual value, on a systematic basis over its remaining useful
tercatat aset, dikurangi nilai sisa, secara sistematis atas life.
sisa manfaatnya.
Aset takberwujud dengan masa manfaat tidak terbatas Intangible assets with indefinite useful lives are tested for
diuji untuk penurunan nilai setiap tahun baik secara impairment annually either individually or at the cash
individu maupun di tingkat unit penghasil kas mana generating unit level as appropriate and when circumstances
yang sesuai dan ketika keadaan mengindikasikan indicate that the carrying value may be impaired.
bahwa nilai tercatat mungkin mengalami penurunan
nilai.
o. ASET LAIN-LAIN o. OTHER ASSETS
Aset lain-lain terdiri dari pendapatan bunga yang Other assets consist of interest receivables, prepaid expenses,
masih akan diterima, beban dibayar dimuka, uang advance payments, office supplies, margin deposit and
muka pembelian, persediaan barang cetakan, margin others.
deposit dan lain-lain.
29
420 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 421
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Beban dibayar di muka diamortisasi selama masa Prepaid expenses are amortised over their beneficial periods
manfaat masing-masing biaya dengan menggunakan using the straight-line method.
metode garis lurus.
p. LIABILITAS SEGERA p. IMMEDIATE LIABILITIES
Liabilitas segera merupakan liabilitas Bank yang harus Liabilities which immediately payable represent obligations
segera dibayarkan kepada pihak lain berdasarkan to third parties based on contract or order by those having
kontrak atau perintah dari pihak yang mempunyai authority that have to be settled immediately. Liabilities
kewenangan untuk itu. Liabilitas segera diukur sebesar immediately payable are measured at their amortised cost
biaya perolehan diamortisasi dengan menggunakan using effective interest rate method.
metode suku bunga efektif.
q. SIMPANAN NASABAH q. DEPOSITS FROM CUSTOMERS
Giro, tabungan dan deposito berjangka Current accounts, savings deposits and time deposits are
diklasifikasikan sebagai liabilitas yang diukur pada classified as liabilities measured at amortised cost, which are
biaya perolehan diamortisasi, yang diakui pada nilai initially recognised at fair value and subsequently measured
wajar pada pengakuan awal dan selanjutnya diukur at amortised cost using the effective interest rate method.
pada biaya perolehan diamortisasi dengan Amortised cost is calculated by taking into account any
menggunakan metode suku bunga efektif. Biaya discount or premium related to the initial recognition of
perolehan diamortisasi dihitung dengan deposits from customers and transaction costs that are an
memperhitungkan adanya diskonto atau premi terkait integral part of the effective interest rate.
dengan pengakuan awal simpanan nasabah dan biaya
transaksi yang merupakan bagian yang tak
terpisahkan dari suku bunga efektif.
r. SIMPANAN DARI BANK LAIN r. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain terdiri dari liabilitas terhadap Deposits from other banks represent liabilities to other banks,
bank lain dalam bentuk giro, tabungan dan deposito in the form of current accounts, saving deposits and time
berjangka yang jatuh tempo menurut perjanjian tidak deposits which original maturities of 90 days or less .
lebih dari 90 hari.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as liabilities
liabilitas yang diukur pada biaya perolehan measured at amortised cost, which are initially recognised at
diamortisasi, yang pada awalnya diakui pada nilai fair value and subsequently are measured at amortised cost
wajar pada pengakuan awal dan selanjutnya diukur using the effective interest rate method. Amortised cost is
pada biaya perolehan diamortisasi dengan calculated by taking into account any discount or premium
menggunakan metode suku bunga efektif. Biaya related to the initial recognition of deposits from other banks
perolehan diamortisasi dihitung dengan and transaction costs that are an integral part of the effective
memperhitungkan adanya diskonto atau premi terkait interest rate.
dengan pengakuan awal simpanan dari bank lain dan
biaya transaksi yang merupakan bagian yang tidak
terpisahkan dari suku bunga efektif.
30
2023 Annual Report PT Bank Mestika Dharma Tbk 421
Page 422
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
s. MODAL SAHAM s. SHARE CAPITAL
Modal saham diukur dengan nilai nominal untuk Share capital is measured at par value for all shares issued
seluruh saham yang diterbitkan dan diklasifikasikan and is classified as part of "Equity". Incremental costs
sebagai bagian dari "Ekuitas". Biaya tambahan yang directly attributable to the issuance of new shares are
terkait langsung dengan penerbitan saham baru deducted against share capital.
dikurangkan terhadap modal saham.
t. SALDO LABA t. RETAINED EARNINGS
Saldo laba merupakan saldo kumulatif laba atau rugi Retained earnings represent the cumulative balance of net
bersih, distribusi dividen, penyesuaian periode income or loss, dividend distributions, prior period
sebelumnya, efek dari perubahan kebijakan akuntansi adjustments, effects of changes in accounting policy and other
dan penyesuaian modal lainnya. capital adjustments.
u. PENDAPATAN DAN BEBAN BUNGA u. INTEREST INCOME AND EXPENSES
Pendapatan bunga atas aset keuangan baik yang Interest income for financial assets held at either fair value
diukur dengan nilai wajar melalui penghasilan through other comprehensive income or amortised cost and
komprehensif lain atau biaya perolehan diamortisasi interest expense on all financial liabilities held at amortised
dan beban bunga atas seluruh liabilitas keuangan yang cost are recognised in profit or loss using the effective interest
diukur dengan biaya perolehan diamortisasi, diakui method.
pada laba rugi berdasarkan suku bunga efektif.
Pendapatan bunga atas aset keuangan yang diukur Interest income for financial assets that are either held at fair
dengan nilai wajar melalui penghasilan komprehensif value through other comprehensive income or amortised cost
lain atau biaya diamortisasi yang mengalami that have become credit impaired subsequent to initial
penurunan nilai setelah pengakuan awal (Stage 3) recognition (Stage 3) is recognised using the credit adjusted
diakui berdasarkan suku bunga efektif kredit yang effective interest rate. This rate is calculated in the same
disesuaikan. Tingkat bunga ini dihitung dengan cara manner as the effective interest rate except that expected credit
yang sama dalam perhitungan suku bunga efektif losses are included in the expected cash flows. Interest income
kecuali bahwa cadangan kerugian kredit ekspektasian is therefore recognised on the amortised cost of the financial
dimasukkan dalam arus kas ekspektasian. Oleh asset including expected credit losses. Should the credit risk
karenanya, pendapatan bunga diakui atas aset on a Stage 3 financial asset improve such that the financial
keuangan dalam klasifikasi biaya perolehan asset is no longer considered credit impaired, interest income
diamortisasi termasuk kerugian kredit ekspektasian. recognition reverts to a computation based on the
Dalam kondisi risiko kredit atas aset keuangan Stage 3 rehabilitated the carrying value of the financial asset gross.
mengalami perbaikan sehingga aset keuangan tidak
lagi dipertimbangkan mengalami penurunan nilai,
pengakuan pendapatan bunga dihitung berdasarkan
nilai tercatat bruto aset keuangan.
31
422 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 423
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
v. PENDAPATAN DAN BEBAN PROVISI DAN v. FEES AND COMMISSION INCOME AND EXPENSE
KOMISI
Provisi dan komisi yang tidak berkaitan dengan Commissions and fees not related to lending activities or loan
kegiatan perkreditan dan atau jangka waktu periods, or not material are recognised as revenues and
perkreditan, atau jumlahnya tidak material diakui expenses at the time the transactions occur.
sebagai pendapatan atau beban pada saat terjadinya
transaksi.
Pendapatan provisi dan komisi yang berkaitan dengan Fees and commission income related to lending activities are
kredit diakui sebagai bagian dari pendapatan bunga. recognised as part of interest income.
w. PENGHASILAN KOMPREHENSIF LAIN w. OTHER COMPREHENSIVE INCOME
Penghasilan komprehensif lainnya terdiri item Other comprehensive income comprises items of income or
pendapatan atau beban (termasuk item yang expenses (including items previously presented under the
sebelumnya disajikan dalam laporan perubahan statements of changes in equity) that are not recognised in
ekuitas) yang tidak diakui dalam laba rugi tahun profit or loss for the year in accordance with PSAK.
berjalan sesuai dengan PSAK.
x. SEWA x. LEASE
Pada tanggal permulaan kontrak, Bank menilai At the inception of a contract, the Bank assesses whether the
apakah kontrak merupakan atau mengandung sewa. contract is or contains a leases. A contract is or contains a
Suatu kontrak merupakan atau mengandung sewa jika leases if the contract conveys the right to control the use of an
kontrak tersebut memberikan hak untuk identified assets for a period of time in exchange for
mengendalikan penggunaan aset identifikasian selama consideration. The Bank can choose not to recognise the right-
suatu jangka waktu untuk dipertukarkan dengan of-use asset and lease liabilities for :
imbalan. Bank dapat memilih untuk tidak mengakui
aset hak-guna dan liabilitas sewa untuk :
- Sewa jangka-pendek; dan - Short term lease; and
- Sewa yang aset pendasarnya bernilai rendah - Lease of low value asset
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to control the
mengendalikan penggunaan aset identifikasian, Bank use of an identified asset, the Bank shall assess whether :
harus menilai apakah :
- Bank memiliki hak untuk mendapatkan secara - The Bank has the right to obtain substantially all the
substansial seluruh manfaat ekonomi dari economic benefit from use of the asset throughout the
penggunaan aset identifikasian; dan period of use; and
32
2023 Annual Report PT Bank Mestika Dharma Tbk 423
Page 424
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Bank memiliki hak untuk mengarahkan - The Bank has the right to direct the use of the asset. The
penggunaan aset identifikasian. Bank memiliki Bank has described when it has a decision-making
hak ini ketika Bank memiliki hak untuk rights that are the most relevant to changing how and
pengambilan keputusan yang relevan tentang for what purpose the asset is used are predetermined :
bagaimana dan untuk tujuan apa aset digunakan
telah ditentukan sebelumnya dan :
1. Bank memiliki hak untuk mengoperasikan aset; 1. The Bank has the right to operate the asset;
2. Bank telah mendesain aset dengan cara 2. The Bank has designed the asset in a way that
menetapkan sebelumnya bagaimana dan predetermine how and for what purpose it will be
untuk tujuan apa aset akan digunakan selama used.
periode penggunaan.
Pada tanggal permulaan sewa, Bank mengakui aset The Bank recognises a right-of-use asset and a leases liability
hak-guna dan liabilitas sewa. Aset hak-guna diukur at the leases commencement date. The right-of-use asset is
pada biaya perolehan, dimana meliputi jumlah initially measured at cost, which comprises the initial
pengukuran awal liabilitas sewa yang disesuaikan amount of the leases liability adjusted for any leases payment
dengan pembayaran sewa yang dilakukan pada atau made at or before the commencement date, plus any initial
sebelum tanggal permulaan, ditambah dengan biaya direct cost incurred. The right-of-use asset is amortised over
langsung awal yang dikeluarkan. Aset hak-guna the straight-line method throughout the lease term.
diamortisasi dengan menggunakan metode garis lurus
sepanjang jangka waktu sewa.
Liabilitas sewa diukur pada nilai kini pembayaran The lease liability is initially measured at the present value of
sewa yang belum dibayar pada tanggal permulaan, the lease payments that are not paid at the commencement
didiskontokan dengan menggunakan suku bunga date, discounted using the interest rate implicit in the lease
implisit dalam sewa atau jika suku bunga tersebut or, if that right cannot be readily determined, using
tidak dapat ditentukan, maka menggunakan suku incremental borrowing rate. Generally, the Bank uses its
bunga pinjaman inkremental. Pada umumnya, Bank incremental borrowing rate as a discount rate.
menggunakan suku bunga pinjaman inkremental
sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian pokok Each leases payment is allocated between the liability and
dan biaya keuangan. Biaya keuangan dibebankan finance cost. The finance cost is charged to profit or loss over
pada laba rugi selama periode sewa sehingga the leases period so as to produce a constant periodic rate of
menghasilkan tingkat suku bunga periodik yang interest on the remaining balance of the liability for each
konstan atas saldo liabilitas untuk setiap periode. period.
Jika sewa mengalihkan kepemilikan aset pendasar If the leases transfers ownership of the underlying asset to the
kepada Bank pada akhir masa sewa atau jika biaya Bank by the end of the leases term or if the cost of the right-of-
perolehan aset hak-guna merefleksikan Bank akan use asset reflects that the Bank will exercise a purchase
mengeksekusi opsi beli, maka Bank menyusutkan aset option, the Bank depreciates the right-of-use asset from the
hak-guna dari tanggal permulaan hingga akhir umur commencement date to the end of the useful life of the
manfaat aset pendasar. Jika tidak, maka Bank underlying asset. Otherwise, the Bank depreciates the right-of-
menyusutkan aset hak-guna dari tanggal permulaan use asset from the commencement date to the earlier of the
hingga tanggal yang lebih awal antara akhir umur end of the useful life of the right-of-use asset or the end of the
manfaat aset hak-guna atau akhir masa sewa. leases term.
33
424 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 425
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Modifikasi sewa Leases modification
Bank mencatat modifikasi sewa sebagai sewa terpisah The Bank records a leases modification as a separate leases if
jika : both :
- modifikasi meningkatkan ruang lingkup sewa - the modification increases the scope of the leases by
dengan menambahkan hak untuk menggunakan adding the right to use one or more underlying assets;
satu aset pendasar atau lebih;
- imbalan sewa meningkat sebesar jumlah yang - the consideration for the leases increases by an amount
setara dengan harga tersendiri untuk peningkatan commensurate with the standalone price for the increase
dalam ruang lingkup dan penyesuaian yang tepat in scope and any appropriate adjustments to that
pada harga tersendiri tersebut untuk standalone price to reflect the circumstances of the
merefleksikan kondisi kontrak tertentu. particular contract.
y. PERPAJAKAN y. TAXATION
Beban pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on the taxable
pajak dalam periode yang bersangkutan yang dihitung income for the year computed using the prevailing tax rates
berdasarkan tarif pajak yang berlaku atau yang secara or substantively enacted at the reporting date.
substansial telah berlaku pada tanggal pelaporan.
Bank menerapkan metode liabilitas untuk The Bank applies the liability method to determine its
menentukan pajak penghasilannya. Berdasarkan income tax expense. Under the liability method, deferred tax
metode liabilitas, aset dan liabilitas pajak tangguhan assets and liabilities are recognised for temporary differences
diakui atas perbedaan temporer pelaporan komersial between the financial and the tax bases of assets and
dan pajak atas aset dan liabilitas pada setiap tanggal liabilities at each reporting date. This method also requires
pelaporan. Metode ini mensyaratkan pengakuan the recognition of future tax benefits, such as the carry
manfaat pajak di masa mendatang, contoh: saldo rugi forward of unused tax losses, to the extent that realisation of
fiskal yang belum digunakan, sepanjang terdapat such benefits is probable.
kemungkinan besar realisasi manfaat pajak tersebut.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured at the tax
berdasarkan tarif pajak yang diharapkan akan berlaku rates that are expected to apply to the period when the asset is
pada tahun saat aset direalisasikan atau liabilitas realized or the liability is settled, based on tax rates (and tax
diselesaikan berdasarkan tarif atau peraturan laws) that have been enacted or substantively enacted at the
perpajakan yang berlaku atau yang secara substantif statement of financial position date.
telah diberlakukan pada tanggal laporan posisi
keuangan.
Penyesuaian atas liabilitas pajak dicatat saat surat Adjustments to tax obligations are recorded when an
ketetapan pajak diterima, atau jika Bank mengajukan assessment is received or, if appealed by the Bank, when the
keberatan, saat putusan banding telah diterbitkan. result of the appeal is determined.
34
2023 Annual Report PT Bank Mestika Dharma Tbk 425
Page 426
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Jumlah tercatat aset pajak tangguhan ditelaah pada The carrying amount of deferred tax assets is reviewed at
setiap tanggal pelaporan dan nilai tercatat aset pajak each reporting date and reduced to the extent that it is no
tangguhan tersebut diturunkan apabila tidak lagi longer probable that sufficient taxable profits will be available
terdapat kemungkinan besar laba fiskal tersedia untuk to allow all or part of the benefit of the deferred tax assets to
mengkompensasi sebagian atau semua manfaat aset be utilized.
pajak tangguhan.
z. IMBALAN KERJA KARYAWAN z. EMPLOYEE BENEFIT OBLIGATIONS
Imbalan kerja jangka pendek Short-term employment benefits
Imbalan paska kerja jangka pendek diakui pada saat Short-term post employment benefits are recognized at the
terutang kepada karyawan. Imbalan paska kerja time payable to employees. Short-term post employment
jangka pendek termasuk upah, gaji, bonus dan benefits include wages, salaries, bonus and insentive.
insentif.
Imbalan pensiun Pension benefits
Bank diharuskan menyediakan program pensiun The Bank is required to provide a minimum amount of
dengan minimal jumlah imbalan tertentu sesuai pension benefits as stipulated in the applicable law and
dengan undang-undang dan peraturan yang berlaku regulation which represents an underlying defined benefit
yang merupakan liabilitas imbalan pasti. Jika imbalan obligation. If the pension benefits are higher than those based
pensiun tersebut lebih tinggi daripada jumlah imbalan on the existing pension plans, the difference is presented as
berdasarkan program pensiun Bank, selisih tersebut part of the pension benefits obligations.
disajikan sebagai bagian dari liabilitas imbalan
pensiun.
Liabilitas imbalan paska kerja yang diakui pada Post employment benefits obligations recognized in the
laporan posisi keuangan sehubungan dengan imbalan statement of financial position related to pension plan
pensiun merupakan nilai kini liabilitas imbalan akhir represent present value of defined benefit plan at each ending
periode pelaporan tahunan. annual reporting period.
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of defined benefit obligations are stated by
mendiskontokan estimasi arus kas masa depan dengan discounting of future estimate cash flows using the interest
menggunakan tingkat bunga obligasi pemerintah rate of long-term government bond at the date of statement of
jangka panjang pada tanggal laporan posisi keuangan financial position in Rupiah currency, equal to currency by
dalam mata uang Rupiah, sesuai dengan mata uang which the benefits will be paid and having the same period
dengan apa imbalan tersebut akan dibayarkan, dan with those pension plan obligations.
yang memiliki jangka waktu yang sama dengan
liabilitas imbalan pensiun yang bersangkutan.
Biaya jasa lalu diakui secara langsung di laporan laba Past service cost are directly recognized in statement of profit
rugi dan penghasilan komprehensif lain. Keuntungan or loss and other comprehensive income. Actuarial gains or
dan kerugian aktuarial yang timbul dari penyesuaian losses derived from adjustments and changes in actuarial
dan perubahan dalam asumsi-asumsi aktuarial assumptions are all directly recognized in other
langsung diakui seluruhnya melalui penghasilan comprehensive income at the date of occurance.
komprehensif lainnya pada saat terjadinya.
35
426 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 427
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
aa. TRANSAKSI DENGAN PIHAK-PIHAK aa.TRANSACTIONS WITH RELATED PARTIES
BERELASI
Bank melakukan transaksi dengan pihak-pihak The Bank enters into transactions with related parties. In
berelasi. Dalam laporan keuangan ini, istilah pihak these financial statements, the term related parties are defined
berelasi sesuai dengan PSAK 7 tentang under PSAK 7 on “Related Party Disclosures”.
“Pengungkapan Pihak-pihak Berelasi”.
Suatu pihak dianggap berelasi dengan Bank jika: The Bank considers the following as its related parties:
(i) Suatu pihak yang secara langsung, atau tidak (i) A person who, directly or indirectly through one or more
langsung yang melalui satu atau lebih perantara, intermediaries, (a) controls, or is controlled by, or under
suatu pihak (a) mengendalikan, atau common control with the Bank, (b) has significant
dikendalikan oleh, atau berada di bawah influence over the Bank or (c) has joint control over the
pengendalian bersama, dengan Bank; (b) Bank;
memiliki pengaruh signifikan atas Bank; atau (c)
memiliki pengendalian bersama atas Bank;
(ii) Suatu pihak yang berada dalam kelompok usaha (ii) An entity which is a member of the same group as the
yang sama dengan Bank; Bank;
(iii) Suatu pihak yang merupakan ventura bersama di (iii) An entity which is a joint venture of a third party in
mana Bank sebagai venturer; which the Bank has ventured in;
(iv) Suatu pihak adalah anggota dari personil (iv) A member of key management personnel of the Bank;
manajemen kunci Bank;
(v) Suatu pihak adalah anggota keluarga dekat dari (v) A close family member of the person described in clause
individu yang diuraikan dalam butir (i) atau (iv); (i) or (iv);
(vi) Suatu pihak adalah entitas yang dikendalikan, (vi) An entity that is controlled, jointly controlled or
dikendalikan bersama atau dipengaruhi signifikan significantly influenced, directly or indirectly by the
oleh beberapa entitas, langsung maupun tidak person described in clause (iv) or (v);
langsung, individu seperti diuraikan dalam butir
(iv) atau (v);
(vii) Suatu pihak adalah suatu program imbalan pasca- (vii) An entity which is a post-employment benefit plan for
kerja untuk imbalan kerja dari Bank atau entitas the benefit of employees of either the Bank or an entity
terkait Bank. related to the Bank.
Transaksi ini dilakukan berdasarkan persyaratan yang Transactions with related parties are made on terms agreed
disetujui oleh kedua belah pihak, dimana persyaratan by both parties, where such requirements may not be the
tersebut mungkin tidak sama dengan transaksi lain same as other transactions undertaken with third parties.
yang dilakukan dengan pihak-pihak yang tidak Material transactions and balances with related parties are
berelasi. Seluruh transaksi dan saldo yang material disclosed in the notes to the financial statements and the
dengan pihak-pihak berelasi diungkapkan dalam relevant details have been presented in note of the financial
catatan atas laporan keuangan yang relevan dan statements (Note 35).
rinciannya telah disajikan dalam catatan atas laporan
keuangan (Catatan 35).
36
2023 Annual Report PT Bank Mestika Dharma Tbk 427
Page 428
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
ab. SAHAM TREASURI ab.TREASURY SHARES
Ketika Bank membeli modal saham ekuitas Bank When Bank purchases the Bank’s equity share capital
(saham treasuri), imbalan yang dibayar, termasuk (treasury shares), the consideration paid, including any
biaya tambahan yang secara langsung dapat directly attributable incremental cost (net of income taxes) is
diatribusikan (dikurangi pajak penghasilan) deducted from equity attributable to the Bank’s equity
dikurangkan dari ekuitas yang diatribusikan kepada holders until the shares are cancelled or reissued.
pemilik ekuitas Bank sampai saham tersebut
dibatalkan atau diterbitkan kembali.
Ketika saham tersebut selanjutnya diterbitkan Where such ordinary shares are subsequently reissued, any
kembali, imbalan yang diterima, dikurangi biaya consideration received, net of any directly attributable
tambahan transaksi yang terkait dan dampak pajak incremental transaction costs and the related income tax
penghasilan yang terkait dimasukkan pada ekuitas effects, is included in equity attributable to the Bank’s equity
yang dapat diatribusikan kepada pemilik ekuitas Bank. holders.
ac. LABA PER SAHAM ac. EARNINGS PER SHARE
Laba per saham dihitung dengan membagi laba tahun Earnings per share is calculated by dividing income for the
berjalan dengan jumlah rata-rata tertimbang saham year by the weighted average number of ordinary shares
biasa yang beredar pada tahun yang bersangkutan. outstanding during the year.
ad. DIVIDEN ad.DIVIDEND
Pembagian dividen kepada para pemegang saham Dividend distribution to the Bank’s shareholders is
Bank diakui sebagai sebuah liabilitas dalam laporan recognised as a liability in the Bank financial statements in
keuangan Bank pada tahun ketika dividen tersebut the year when the dividends are approved by the Bank’s
disetujui oleh para pemegang saham Bank. shareholders.
ae. PENJABARAN MATA UANG ASING ae. FOREIGN CURRENCY TRANSLATION
Akun-akun dalam laporan keuangan diukur dengan Items included in the financial statements of the Bank are
menggunakan mata uang yang sesuai dengan measured using the currency of the primary economic
lingkungan ekonomi utama di mana Bank beroperasi environment in which the Bank operates ("the functional
("mata uang fungsional"). currency").
Laporan keuangan disajikan dalam Rupiah yang The financial statements are presented in Rupiah which is
merupakan mata uang fungsional Bank. the functional currency of the Bank.
Transaksi dalam mata uang asing dijabarkan ke dalam Foreign currency transactions are translated into Rupiah
mata uang rupiah dengan menggunakan kurs yang using the exchange rate prevailing at the date of transactions.
berlaku pada tanggal transaksi. Aset dan liabilitas Monetary assets and liabilities in foreign currency are
moneter dalam mata uang asing dijabarkan ke dalam translated into Rupiah using the exchange rate prevailing at
mata uang Rupiah dengan menggunakan kurs yang the end of reporting period.
berlaku pada akhir periode pelaporan.
37
428 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 429
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Keuntungan dan kerugian selisih kurs yang timbul Foreign exchange gains and losses resulting from the
dari penyelesaian transaksi dalam mata uang asing settlement of such transactions and from the translation at
dan dari penjabaran aset dan liabilitas moneter dalam period-end exchange rates of monetary assets and liabilities
mata uang asing diakui di dalam laba rugi. denominated in foreign currencies are recognized in profit or
loss.
Kurs yang digunakan oleh Bank sebagai acuan adalah The exchange rates used by the Bank is the rate issued by
kurs yang dikeluarkan oleh Bank Indonesia pada Bank Indonesia at the reporting date as follows (full Rupiah
tanggal pelaporan sebagai berikut (nilai Rupiah amount) :
penuh) :
2023 2022
Dolar Amerika Serikat 15.397,00 15.567,50 United States Dollar
Dolar Australia 10.520,77 10.557,88 Australian Dollar
Dolar Singapura 11.676,34 11.592,88 Singapore Dollar
Dolar Hong Kong 1.970,73 1.996,55 Hong Kong Dollar
Euro Eropa 17.038,32 16.581,72 European Euro
Ringgit Malaysia 3.355,20 3.533,66 Malaysian Ringgit
af. PROVISI af. PROVISIONS
Provisi diakui jika Bank memiliki kewajiban kini (baik Provisions are recognised when the Bank has a present
bersifat hukum maupun bersifat konstruktif) yang obligation (legal or constructive) where, as a result of a past
akibat peristiwa masa lalu, besar kemungkinannya event, it is probable that an outflow of resources embodying
penyelesaian kewajiban tersebut mengakibatkan arus economic benefits will be required to settle the obligation and
keluar sumber daya yang mengandung manfaat reliable estimate can be made of the amount of obligation.
ekonomi dan estimasi yang andal mengenai jumlah
kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan dan Provisions are reviewed at each reporting date and adjusted
disesuaikan untuk mencerminkan estimasi terbaik to reflect the current best estimate. If it is no longer probable
yang paling kini. Jika arus keluar sumber daya untuk that an outflow of resources embodying economic benefits
menyelesaikan kewajiban kemungkinan besar tidak will be required to settle the obligation, the provision is
terjadi, maka provisi dibatalkan. reversed.
ag. LIABILITAS DAN ASET KONTINJENSI ag. CONTINGENT LIABILITIES AND ASSETS
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognised in the financial
keuangan tetapi diungkapkan kecuali jika statements but are disclosed unless the possibility of an
kemungkinan terjadi kecil. Aset kontinjensi tidak outflow of resources embodying economic benefits is remote.
diakui namun diungkapkan dalam laporan keuangan Contingent assets are not recognised but are disclosed in the
ketika adanya kemungkinan untuk mendapatkan financial statement when an inflow of economic benefits are
manfaat ekonomi. probable.
38
2023 Annual Report PT Bank Mestika Dharma Tbk 429
Page 430
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
ah. SEGMEN OPERASI ah.OPERATING SEGMENT
Segmen operasi adalah komponen dari entitas yang An operating segment is a component of an entity that
terlibat dalam aktivitas bisnis yang mana memperoleh engages in business activities from which it may earn
pendapatan dan menimbulkan beban, termasuk revenues and incur expenses, including revenues and expenses
pendapatan dan beban terkait dengan transaksi that relate to transactions with any of the entity's other
dengan komponen lain entitas, yang mana hasil components, whose operating results are reviewed regularly
operasinya dikaji ulang secara berkala oleh pengambil by the chief operating decision maker to make decisions about
keputusan operasional untuk membuat keputusan resources allocated to the segment and assess its performance,
tentang sumber daya yang dialokasikan pada segmen and for which discrete financial information is available.
tersebut dan menilai kinerjanya, dan tersedia
informasi keuangan yang dapat dipisahkan.
Bank mengelola kegiatan usahanya dan The Bank manages its businesses and identify reporting
mengidentifikasi segmen yang dilaporkan berdasarkan segment based on geographic region. Several regions which
wilayah geografis. Beberapa wilayah yang memiliki have similar characteristics, have been aggregated and
karakteristik serupa, diagregasikan dan dievaluasi evaluated regularly by management. Gains/losses from
secara berkala oleh manajemen. Laba/rugi dari each segment is used to assess the performance of each
masing-masing segmen digunakan untuk menilai segment.
kinerja masing-masing segmen.
ai. PERISTIWA SETELAH PERIODE PELAPORAN ai. EVENTS AFTER THE REPORTING PERIOD
Setiap peristiwa setelah periode pelaporan yang Any events after the reporting period that provides additional
menyebabkan tambahan informasi mengenai posisi information about the Bank’s financial position (adjusting
keuangan Bank (adjusting event) akan disesuaikan event) is reflected in the financial statements. Events after the
dalam laporan keuangan. Peristiwa setelah periode reporting period that are not adjusting events, if any, are
pelaporan yang bukan merupakan adjusting events , jika disclosed when material to the financial statements.
ada, akan diungkapkan ketika memiliki dampak
material terhadap laporan keuangan.
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGEMENTS AND
ESTIMASI AKUNTANSI YANG SIGNIFIKAN ESTIMATES
Estimasi dan pertimbangan dibuat dan dievaluasi Estimates and judgements are made and evaluated based on
berdasarkan data historis dan ekspektasi kondisi masa historical data and expectations of future conditions. Actual
mendatang. Hasil aktual dapat berbeda dengan jumlah results may differ from these estimates. The estimates and
yang diestimasi. Estimasi dan asumsi yang memiliki assumptions that have a significant impact on the carrying
pengaruh signifikan terhadap jumlah tercatat aset dan amount of assets and liabilities are disclosed below.
liabilitas diungkapkan di bawah ini.
39
430 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 431
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Cadangan kerugian penurunan nilai aset keuangan Allowance for impairment losses of financial assets
Sesuai dengan PSAK 71, pengukuran cadangan kerugian According to PSAK 71, the measurement of the expected credit
penurunan nilai aset keuangan yang diukur pada biaya loss allowance for financial assets measured at amortised cost
perolehan diamortisasi dan diukur pada nilai wajar and at fair value through other comprehensive income is an area
melalui penghasilan komprehensif lain membutuhkan that requires the use of complex models and significant
penggunaan model yang kompleks dan asumsi signifikan assumptions about future economic conditions and credit
terkait future economic conditions dan credit behaviour . behaviour.
Estimasi signifikan dibutuhkan dalam menerapkan Significant estimates are required in applying the PSAK 71
perhitungan cadangan kerugian penurunan nilai requirements for measuring allowance for impairment losses,
berdasarkan PSAK 71, antara lain: such as:
• Penentuan kriteria Significant Increase in Credit Risk ; • Determining criteria for Significant Increase in Credit Risk;
• Menentukan model yang tepat dan asumsi untuk • Choosing appropriate models and assumptions for the
perhitungan cadangan kerugian penurunan nilai; measurement of allowance for impairment losses;
• Menentukan jumlah dan pembebanan relatif atas • Establishing the number and relative weightings of forward-
skenario forward-looking untuk masing-masing looking scenarios for each type of segment/product;
segmen/produk;
• Menentukan segmentasi aset keuangan yang sejenis • Establishing the segments of similar financial assets for the
untuk perhitungan cadangan kerugian penurunan purposes of measuring allowance for impairment losses;
nilai;
• Estimasi arus kas debitur dalam perhitungan • Estimate debtor’s cash flow in the calculation of individual
individual impairment. impairment.
Informasi mengenai pertimbangan dan estimasi yang Detailed information about the judgements and estimates made
dibuat oleh Bank diungkapkan di Catatan 36. by the Bank is set out in Note 36.
Menentukan nilai wajar instrumen keuangan Determining fair values of financial instruments
Dalam menentukan nilai wajar atas aset dan liabilitas In determining the fair value of f inancial assets and liabilities
keuangan dimana tidak terdapat harga pasar, Bank for which there is no observable market price, the Bank must use
menggunakan teknik penilaian seperti dijelaskan pada the valuation techniques as described in Note 2e for financial
Catatan 2e untuk instrumen keuangan yang jarang instruments that trade infrequently and have little price
diperdagangkan dan memiliki informasi harga yang transparency, fair value is less objective and requires varying
terbatas, nilai wajarnya menjadi kurang objektif dan degrees of judgement depending on liquidity, concentration,
membutuhkan berbagai tingkat penilaian, tergantung uncertainty of market factors, pricing assumptions, and other
pada likuiditas, konsentrasi, faktor ketidakpastian pasar, risks.
asumsi harga, dan risiko lainnya.
40
2023 Annual Report PT Bank Mestika Dharma Tbk 431
Page 432
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset pajak tangguhan yang direalisasi Recoverability of deferred tax assets
Nilai tercatat aset pajak tangguhan ditelaah pada setiap The carrying amount of deferred tax assets is reviewed at each
tanggal pelaporan dan diturunkan apabila terdapat reporting date and reduced to the extent that it is no longer
kemungkinan bahwa jumlah laba fiskal pada masa probable that sufficient future taxable profit will be available to
mendatang kemungkinan tidak memadai untuk allow all of part of the deferred income tax assets to be utilized.
mengkompensasi seluruh bagian dari aset pajak However, if there is no assurance that the Bank will generate
tangguhan. Namun, jika tidak terdapat keyakinan bahwa sufficient future taxable profit to allow all or part of deferred tax
Bank akan menghasilkan laba fiskal yang memadai untuk assets can be utilized, the assets are not recognized in the
dapat mengkompensasi sebagian atau seluruh aset pajak statement of financial position.
tangguhan, aset tersebut tidak diakui di laporan posisi
keuangan.
Imbalan kerja karyawan Employee benefits
Nilai kini liabilitas imbalan kerja tergantung pada The present value of the employee benefit obligations depends on
beberapa faktor yang ditentukan dengan dasar aktuarial a number of factors that are determined on an actuarial basis
dan menggunakan asumsi termasuk tingkat diskonto dan using a number of assumptions including the discount rate and
tingkat kenaikan gaji yang diharapkan. Perubahan asumsi expected salary increment rate. Any changes in these
ini akan mempengaruhi nilai tercatat liabilitas imbalan assumptions will impact the carrying amount of employee
kerja. benefit obligations.
Bank menentukan tingkat diskonto yang sesuai pada The Bank determines the appropriate discount rate at the end of
akhir setiap periode pelaporan dengan menggunakan each reporting period using interest rate that should be used to
tingkat suku bunga yang harus digunakan untuk determine the present value of estimated future cash outflow
menentukan nilai kini arus kas keluar masa depan expected to be required to settle the pension obligations.
estimasian yang diharapkan untuk menyelesaikan
liabilitas pensiun.
Untuk tingkat kenaikan gaji masa datang, Bank For the rate of future salary increases, the Bank collects all
mengumpulkan data historis mengenai perubahan gaji historical data relating to changes in base salaries and adjusts it
dasar karyawan dan menyesuaikannya dengan for future business plans.
perencanaan bisnis masa datang.
Asumsi-asumsi penting lainnya sebagian ditentukan Other key assumptions are in part based on the current market
berdasarkan kondisi pasar saat ini. conditions.
Penyusutan dan amortisasi Depreciation and amortization
Bank akan menyesuaikan beban penyusutan dan The Bank will revise the depreciation and amortization charge
amortisasi jika masa manfaatnya berbeda dari estimasi where useful lives are different to those previously estimated. The
sebelumnya. Bank akan menghapusbukukan atau Bank will write off or write down the technically obsolete or non-
melakukan penurunan nilai atas aset yang secara teknis strategic assets that have been abandoned or sold.
telah usang atau aset non-strategis yang dihentikan
penggunaannya atau dijual.
41
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Page 433
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
4. KAS 4. CASH
2023 2022
Rupiah 165.036.829.500 216.452.511.900 Rupiah
Mata uang asing 808.417.077 576.729.110 Foreign currencies
Jumlah 165.845.246.577 217.029.241.010 Total
Saldo kas termasuk uang pada ATM (Anjungan Tunai Total cash including cash in ATMs (Automated Teller
Mandiri) berjumlah Rp 12.081.250.000 dan Machines) amounted to Rp 12,081,250,000 and
Rp 8.114.100.000. Rp 8,114,100,000.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
2023 2022
Rupiah 151.576.429.870 1.023.154.513.626 Rupiah
Mata uang asing 3.079.400.000 3.113.500.000 Foreign currencies
Jumlah 154.655.829.870 1.026.268.013.626 Total
Rasio Giro Wajib Minimum (GWM) pada tanggal The Minimum Statutory Reserves (MSR) ratio as at
31 Desember 2022 dihitung berdasarkan Peraturan Bank December 31, 2022 is calculated based on Bank Indonesia
Indonesia (PBI) No.15/15/PBI/2013 sebagaimana diubah Regulation (PBI) No.15/15/PBI/2013 which have been last
terakhir dengan PBI No.24/4/PBI/2022 tanggal amended with PBI No.24/4/PBI/2022 dated February 25,
25 Februari 2022 dengan Peraturan Anggota Dewan 2022 with PADG No.24/8/PADG/2022 dated June 30, 2022
Gubernur (PADG) terakhir yaitu PADG regarding Statutory Reserves in Rupiah and Foreign Currency,
No.24/8/PADG/2022 tanggal 30 Juni 2022 tentang for Conventional Commercial Banks, Islamic Commercial Banks
tentang Giro Wajib Minimum dalam Rupiah dan Valuta and Sharia Business Units.
Asing, Bagi Bank Umum Konvensional, Bank Umum
Syariah dan Unit Usaha Syariah.
Sesuai PADG No.11 Tahun 2023 tentang Peraturan In accordance with PADG No.11 of 2023 concerning
Pelaksanaan Kebijakan Insentif Likuiditas Implementation Regulations for Macroprudential Liquidity
Makroprudensial tanggal 27 September 2023, pada Incentive Policy dated 27 September 2023, on 31 December 2023
tanggal 31 Desember 2023 Bank telah memperoleh the Bank has received incentives for fulfilling the Macroprudential
insentif atas pemenuhan Rasio Pembiayaan Inklusif Inclusive Financing Ratio (RPIM) of 0.4%, Mineral and Coal
Makroprudensial (RPIM) sebesar 0,4%, Insentif Sektor Downstream Sector Incentives of 0, 2%, Non-Minerba
Hilirisasi Minerba sebesar 0,2%, Insentif Sektor Hilirisasi Downstream Sector Incentives at 0%, Housing Incentives at
Non Minerba sebesar 0%, Insentif Perumahan sebesar 0.6%, Tourism Sector Incentives at 0%, Ultra Micro Incentives
0,6%, Insentif Sektor Pariwisata sebesar 0%, Insentif Ultra at 0%, and Green Incentives at 0%.
Mikro sebesar 0%, dan Insentif Hijau sebesar 0%.
42
2023 Annual Report PT Bank Mestika Dharma Tbk 433
Page 434
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Berdasarkan surat dari Bank Indonesia Based on a letter from Bank Indonesia
No.24/228/DKMP/Srt/B tanggal 28 November 2022 dan No.24/228/DKMP/Srt/B dated November 28, 2022 and
merujuk pada Peraturan Bank Indonesia Nomor referring to Bank Indonesia Regulation Number
24/5/PBI/2022, pada tanggal 31 Desember 2022, Bank 24/5/PBI/2022, as at December 31, 2022, Bank has obtained
telah memperoleh insentif atas penyediaan dana untuk incentives for providing funds for a certain activities and inclusive
kegiatan ekonomi tertentu dan inklusif berupa economy in the form of reduction in the fulfillment of the
pemotongan pemenuhan GWM sebesar 1,1%. statutory reserve requirement by 1.1%.
Rasio Penyangga Likuiditas Makroprudensial (PLM) The Macroprudential Liquidity Buffer (MPLB) ratio as at
pada tanggal 31 Desember 2023 dihitung berdasarkan December 31, 2023 is calculated based on Bank Indonesia
peraturan Bank Indonesia (PBI) No.20/4/PBI/2018 regulation (PBI) No.20/4/PBI/2018 as last amended by PBI
sebagaimana diubah terakhir dengan PBI No.24/16/PBI/2022 dated October 31, 2022 and Regulation of
No.24/16/PBI/2022 tanggal 31 Oktober 2022 dan Members of the Board of Governors (PADG ) No.18 of 2023
Peraturan Anggota Dewan Gubernur (PADG) No.18 dated November 29, 2023 concerning the seventh amendment to
Tahun 2023 tanggal 29 November 2023 tentang the Regulation of Members of the Board of Governors (PADG)
perubahan ketujuh atas Peraturan Anggota Dewan No.21/22/PADG/2019 concerning Macroprudential
Gubernur (PADG) No.21/22/PADG/2019 tentang Rasio Intermediation Ratios and Macroprudential Liquidity Buffers for
Intermediasi Makroprudensial dan Penyangga Likuiditas Conventional Commercial Banks, Sharia Commercial Banks
Makroprudensial Bagi Bank Umum Konvensional, Bank and Business Units Sharia. The PLM ratio as of December 31,
Umum Syariah, dan Unit Usaha Syariah. Rasio PLM 2022 is calculated based on Bank Indonesia Regulation (PBI)
pada tanggal 31 Desember 2022 dihitung berdasarkan No.20/4/PBI/2018 as last amended by PBI
Peraturan Bank Indonesia (PBI) No.20/4/PBI/2018 No.24/16/PBI/2022 dated October 31, 2022 and Regulation of
sebagaimana diubah terakhir dengan PBI Members of the Board of Governors (PADG) The last one is
No.24/16/PBI/2022 tanggal 31 Oktober 2022 dan PADG No. 24/14/PADG/2022 dated October 31, 2022
Peraturan Anggota Dewan Gubernur (PADG) terakhir concerning Macroprudential Intermediation Ratios and
yaitu PADG No. 24/14/PADG/2022 tanggal 31 Oktober Macroprudential Liquidity Buffers for Conventional Commercial
2022 tentang Rasio Intermediasi Makroprudensial dan Banks, Sharia Commercial Banks and Sharia Business Units.
Penyangga Likuiditas Makroprudensial bagi Bank Umum
Konvensional, Bank Umum Syariah, dan Unit Usaha
Syariah.
2023 2022
Rupiah Rupiah
GWM 9,00% 9,00% MSR
Harian 0,00% 0,00% Daily
Rata-rata 9,00% 9,00% Average
PLM 5,00% 6,00% MPLB
Mata uang asing 4,00% 4,00% Foreign currencies
Bank dipersyaratkan untuk memiliki GWM dalam mata The Bank is required to maintain MSR in Rupiah for
uang Rupiah dalam kegiatannya sebagai bank umum serta conventional and MSR in foreign currencies for foreign exchange
GWM dalam mata uang asing dalam kegiatannya transactions. MSR is maintained by the Bank in the current
melakukan transaksi mata uang asing. GWM dipelihara accounts with Bank Indonesia.
oleh Bank dalam bentuk saldo rekening giro pada Bank
Indonesia.
43
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Page 435
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
PLM adalah cadangan likuiditas minimum dalam Rupiah MPLB is a minimum reserve in Rupiah that should be
yang wajib dipelihara oleh Bank berupa Sertifikat Bank maintained by the Bank which comprises Bank Indonesia
Indonesia (SBI), Sertifikat Deposito Bank Indonesia Certificates (SBI), Bank Indonesia Certificates Deposits (SDBI),
(SDBI), Surat Utang Negara (SUN) dan/atau Surat Government Debenture Debt (SUN) and/or Government
Berharga Negara (SBN). Commercial Notes (SBN).
RIM adalah simpanan minimum yang wajib dipelihara RIM is a minimum deposit that must be maintained by the Bank
oleh Bank dalam bentuk saldo rekening giro pada Bank in form of balance of current account with Bank Indonesia
Indonesia sebesar persentase tertentu dari Dana Pihak amounting to a certain percentage from third parties fund
Ketiga (DPK) yang dihitung berdasarkan selisih antara calculated based on the difference between RIM that owned by
RIM yang dimiliki oleh Bank dan RIM Target. Giro RIM the Bank and Targeted RIM. The RIM current account is
dikenakan denda jika RIM Bank di bawah minimum RIM charged if the Bank’s RIM is below the minimum RIM targeted
target Bank Indonesia (84%) atau di atas maksimum RIM by Bank Indonesia (84%) or over the maximum RIM targeted by
target Bank Indonesia (94%) dengan Kewajiban Bank Indonesia (94%) with the Bank’s Capital Adequecy Ratio
Penyediaan Modal Minimum (KPMM) Bank lebih kecil (CAR) less than Bank Indonesia’s Incentive CAR of 14%.
dari KPMM Insentif Bank Indonesia yang sebesar 14%.
RIM adalah rasio hasil perbandingan antara : RIM is a ratio resulted from comparing between :
a. Kredit yang diberikan kepada pihak ketiga dalam a. Loans to third parties in Rupiah and foreign currencies, and
Rupiah dan valuta asing, dan
b. Surat berharga korporasi dalam Rupiah dan valuta b. Corporate securities in Rupiah and foreign currencies which
asing yang memenuhi persyaratan tertentu yang dimiliki fulfill certain requirements owned by the Bank,
Bank,
terhadap : to :
a. DPK Bank dalam bentuk giro, tabungan dan simpanan a. The Bank’s third parties funds in form of current accounts,
berjangka/deposito dalam rupiah dan valuta asing, saving accounts, and time deposits in Rupiah and foreign
tidak termasuk dana antarbank; dan currencies; excluding interbank accounts; and
b. Surat berharga dalam rupiah dan valuta asing yang b. Marketables securities in Rupiah and foreign currencies which
memenuhi persyaratan tertentu yang diterbitkan oleh fulfill certain requirement issued by the Bank to earn
Bank untuk memperoleh sumber pendanaan. financing funds.
Rasio GWM Bank pada tanggal 31 Desember 2023 dan As at December 31, 2023 and 2022, the MSR ratios of the Bank
2022 adalah sebagai berikut: are as follows:
2023 2022
Rupiah Rupiah
GWM 7,92% 8,92% MSR
PLM 43,63% 50,27% MPLB
Mata uang asing 6,65% 5,08% Foreign currencies
Pada tanggal 31 Desember 2023 dan 2022, Bank telah As at December 31, 2023 and 2022, the Bank has complied with
memenuhi ketentuan Bank Indonesia mengenai GWM. Bank Indonesia regulation on the MSR.
44
2023 Annual Report PT Bank Mestika Dharma Tbk 435
Page 436
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
Tidak terdapat giro pada pihak berelasi. There are no current accounts with related party.
a.Berdasarkan nama bank a. By counterparty bank
2023 2022
Rupiah Rupiah
PT Bank Central Asia Tbk 4.741.172.752 4.578.728.860 PT Bank Central Asia Tbk
PT Bank Permata Tbk 829.981.403 2.993.171.612 PT Bank Permata Tbk
PT Bank Mandiri (Persero) Tbk 559.189.476 605.120.328 PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Timur Tbk 118.799.098 518.577.909 Daerah Jawa Timur Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 10.026.500 1.026.500 (Persero) Tbk
6.259.169.229 8.696.625.209
Mata uang asing Foreign currencies
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 11.165.021.682 12.994.781.581 (Persero) Tbk
PT Bank ANZ Indonesia 8.918.640.000 8.926.212.224 PT Bank ANZ Indonesia
PT Bank Mandiri (Persero) Tbk 4.759.250.423 5.573.265.566 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 2.344.306.726 6.570.832.523 PT Bank Central Asia Tbk
PT Bank OCBC NISP Tbk 2.194.131.758 1.272.382.110 PT Bank OCBC NISP Tbk
29.381.350.589 35.337.474.004
Jumlah 35.640.519.818 44.034.099.213 Total
Cadangan kerugian penurunan
nilai (46.516.216) (51.390.773) Allowance for impairment losses
Jumlah giro pada Total current accounts with
bank lain - bersih 35.594.003.602 43.982.708.440 other banks - net
b.Berdasarkan kolektibilitas b. By collectibility
Pada tanggal 31 Desember 2023 dan 2022, semua giro All current accounts with other banks are classified as current
pada bank lain diklasifikasikan lancar. as at December 31, 2023 and 2022.
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
2023 2022
Rupiah 0,41% 0,41% Rupiah
Mata uang asing 0,01% 0,01% Foreign currencies
45
436 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 437
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Perubahan cadangan kerugian penurunan nilai d. Movements in allowance for impairment losses
2023 2022
Saldo awal 51.390.773 44.590.431 Beginning balance
Cadangan kerugian penurunan Allowance for impairnent losses
nilai pada tahun berjalan (4.935.748) 5.461.136 during the current year
Selisih kurs 61.191 1.339.206 Exchange rate
Saldo akhir 46.516.216 51.390.773 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
BANK LAIN BANKS
Tidak terdapat penempatan kepada pihak berelasi. There are no placements with related party.
a.Berdasarkan jenis dan bank a. By type and banks
2023 2022
Deposit facility Deposit facility
Penempatan pada Bank Indonesia,
bersih setelah dikurangi bunga Placement with Bank Indonesia,
yang ditangguhkan sebesar net of unearned interest of
Rp 91.841.519 (2023) Rp 91,841,519 (2023)
dan Rp 7.320.895 (2022) 629.908.158.481 55.492.679.015 and Rp 7,320,895 (2022)
Call Money Call Money
PT Bank OCBC NISP Tbk 100.000.000.000 - PT Bank OCBC NISP Tbk
PT Bank Mega Tbk 70.000.000.000 - PT Bank Mega Tbk
Jumlah 799.908.158.481 55.492.679.015 Total
b.Berdasarkan jangka waktu b. By maturity
2023 2022
< 1 bulan 799.908.158.481 55.492.679.015 < 1 month
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity
2023 2022
< 1 bulan 799.908.158.481 55.492.679.015 < 1 month
46
2023 Annual Report PT Bank Mestika Dharma Tbk 437
Page 438
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Tingkat bunga rata-rata per tahun d. Average annual interest rates
2023 2022
Penempatan pada Bank Indonesia 5,25% 1,08% Placement with Bank Indonesia
Penempatan pada bank lain 5,8% - 5,9% 3,59% Placement with other banks
e. Berdasarkan kolektibilitas e. By collectibility
Pada tanggal 31 Desember 2023 dan 2022 semua All placements with Bank Indonesia and other banks are
penempatan pada Bank Indonesia dan bank lain classified as current as at December 31, 2023 and 2022.
diklasifikasikan lancar.
f. Perubahan cadangan kerugian penurunan nilai f. Movements in allowance for impairment losses
Manajemen berpendapat bahwa jumlah cadangan All placements with Bank Indonesia and other banks are
kerugian penurunan nilai yang dibentuk tersebut telah classified as current as at December 31, 2023 and 2022.
memadai.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
Tidak terdapat efek-efek dari pihak berelasi. There was no marketable securities from related party.
a.Berdasarkan tujuan, mata uang dan jenis a. By purpose, currency and type
2023 2022
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi Pemerintah: Government Bonds:
Nilai nominal 4.001.873.000.000 5.003.578.000.000 Par value
Obligasi Korporasi: Corporate Bonds:
Nilai nominal 5.000.000.000 5.000.000.000 Par value
Premi yang belum diamortisasi 51.229.894.238 103.760.920.093 Unamortized premium
Perubahan laba yang belum
direalisasi 178.516.590.663 60.405.637.664 Movement of unrealized gain
Biaya perolehan diamortisasi Amortised costs
Warkat/Surat Kredit Berdokumen Warkat/Surat Kredit Berdokumen
Dalam Negeri (SKBDN) Dalam Negeri (SKBDN) Bills
Nilai nominal 1.439.246.450 4.100.691.594 Par value
Premi yang belum diamortisasi (9.101.581) (80.854.563) Unamortized premium
Jumlah 4.238.049.629.770 5.176.764.394.788 Total
47
438 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 439
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b.Berdasarkan jenis dan penerbit b. By type and issuers
2023 2022
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi Pemerintah Government Bonds
FR0080 680.939.273.290 745.170.259.884 FR0080
FR0072 473.326.090.148 688.813.638.037 FR0072
FR0087 349.087.472.281 533.187.815.895 FR0087
FR0074 313.183.187.834 341.947.684.586 FR0074
FR0068 288.804.618.237 291.676.864.341 FR0068
FR0058 278.460.655.000 399.989.040.320 FR0058
FR0090 266.014.710.080 264.731.643.764 FR0090
FR0095 254.438.631.000 4.955.703.950 FR0095
FR0057 234.508.900.815 223.687.349.550 FR0057
FR0064 187.090.530.435 499.193.067.648 FR0064
FR0086 154.868.677.642 156.398.549.120 FR0086
FR0065 119.701.947.192 262.110.133.230 FR0065
FR0091 110.294.163.383 296.770.975.047 FR0091
FR0075 71.625.239.690 68.767.206.825 FR0075
FR0054 70.282.923.920 69.693.807.086 FR0054
ORI020 54.305.611.079 9.811.213.300 ORI020
ORI019 49.950.467.000 - ORI019
ORI021 48.613.164.930 - ORI021
FR0059 48.315.381.401 69.163.473.174 FR0059
FR0073 46.273.245.720 45.969.214.493 FR0073
FR0070 29.719.695.000 30.578.451.680 FR0070
FR0082 23.313.013.590 23.563.300.000 FR0082
FR0084 20.331.010.200 20.559.798.000 FR0084
FR0052 12.115.064.500 12.136.536.300 FR0052
FR0101 10.183.112.500 - FR0101
VR0033 9.995.677.900 9.990.612.900 VR0033
FR0096 5.082.435.526 5.021.250.000 FR0096
FR0100 5.044.695.900 - FR0100
FR0093 4.905.162.500 4.831.225.000 FR0093
FR0097 4.478.450.000 - FR0097
FR0081 4.106.508.258 4.497.837.500 FR0081
FR0092 2.223.490.500 2.144.807.877 FR0092
FR0071 - 39.032.840.000 FR0071
FR0078 - 43.186.320.000 FR0078
Obligasi Korporasi Corporate Bonds
PT Bank Mandiri (Persero) Tbk 5.036.277.450 5.163.938.250 PT Bank Mandiri (Persero) Tbk
Biaya perolehan diamortisasi Amortised costs
Warkat SKBDN SKBDN Bills
PT Bank Permata Tbk 1.430.144.869 4.019.837.031 PT Bank Permata Tbk
Jumlah 4.238.049.629.770 5.176.764.394.788 Total
48
2023 Annual Report PT Bank Mestika Dharma Tbk 439
Page 440
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan peringkat c. By rating
Peringkat surat berharga pada tanggal 31 Desember The ratings of marketable securities as at December 31, 2023
2023 dan 2022 adalah berikut: and 2022 are as follows:
2023
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Rupiah Rupiah
Obligasi Pemerintah S&P BBB 4.231.583.207.451 Government Bonds
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
Tahap II Tahun 2017 Tahap II Tahun 2017
seri B Pefindo idAAA 5.036.277.450 seri B
Warkat SKBDN SKBDN Bills
PT Bank PT Bank
Permata Tbk Pefindo idAAA 1.430.144.869 Permata Tbk
Jumlah 4.238.049.629.770 Total
2022
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Rupiah Rupiah
Obligasi Pemerintah S&P BBB 5.167.580.619.507 Government Bonds
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
Tahap II Tahun 2017 Tahap II Tahun 2017
seri B Pefindo idAAA 5.163.938.250 seri B
Warkat SKBDN SKBDN Bills
PT Bank PT Bank
Permata Tbk Pefindo idAAA 4.019.837.031 Permata Tbk
Jumlah 5.176.764.394.788 Total
d.Berdasarkan jangka waktu d. By maturity
2023 2022
> 3 bulan - 6 bulan 1.430.144.869 4.019.837.031 > 3 month - 6 months
> 12 bulan 4.236.619.484.901 5.172.744.557.757 > 12 months
Jumlah 4.238.049.629.770 5.176.764.394.788 Total
49
440 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 441
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Berdasarkan sisa umur jatuh tempo e. By remaining period to maturity
2023 2022
< 1 bulan 51.380.611.869 663.864.939 < 1 month
> 1 bulan - 3 bulan 29.719.695.000 1.200.112.160 > 1 month - 3 months
> 3 bulan - 6 bulan 5.036.277.450 2.155.859.932 > 3 months - 6 months
> 12 bulan 4.151.913.045.451 5.172.744.557.757 > 12 months
Jumlah 4.238.049.629.770 5.176.764.394.788 Total
f. Perubahan laba (rugi) yang belum direalisasi f. The movement of unrealized gain (loss)
Perubahan rugi yang belum direalisasi dari perubahan The movement of unrealized loss from the change in Fair
nilai wajar efek-efek yang diukur pada nilai wajar value through other comprehensive income-marketable
melalui penghasilan komprehensif lain selama periode securities during periods December 31, 2023 and 2022 are as
31 Desember 2023 dan 2022 adalah sebagai berikut : follows :
2023 2022
Saldo awal 60.405.637.664 295.461.801.425 Beginning balance
Cadangan kerugian penurunan Allowance for impairnent losses
nilai pada tahun berjalan - - in current year
Selisih kurs - - Exchange rate
Perubahan laba yang belum Movement of unrealized gain
direalisasi selama tahun berjalan 118.110.952.999 (235.056.163.761) during the year
Jumlah sebelum pajak tangguhan 178.516.590.663 60.405.637.664 Total before deferred tax
Pajak tangguhan (39.273.649.946) (13.289.240.287) Deferred tax
Saldo akhir - bersih 139.242.940.717 47.116.397.377 Ending balance - net
g.Tingkat bunga rata-rata per tahun g. Average annual interest rates
2023 2022
Efek-efek 7,07% 6,85% Marketable securities
h.Berdasarkan kolektibilitas h. By collectibility
Pada tanggal 31 Desember 2023 dan 2022, semua efek- All placements of marketable securities are classified as
efek diklasifikasikan lancar. current as at December 31, 2023 and 2022.
50
2023 Annual Report PT Bank Mestika Dharma Tbk 441
Page 442
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
9. EFEK-EFEK YANG DIJUAL DENGAN JANJI 9. SECURITIES SOLD UNDER AGREEMENTS TO
DIBELI KEMBALI REPURCHASE
a. Efek yang dijual dengan janji dibeli kembali a. Securities sold under agreements to repurchase
Pada tanggal 31 Desember 2022 Bank memiliki efek- As at December 31, 2022 the Bank has a number of
efek yang dijual dengan janji dibeli kembali yang securities sold under agreements to repurchase which are
dibukukan sebagai aset dengan rincian sebagai presented as assets with details as follows :
berikut:
Premium
(diskonto) yang Perubahan
belum diamortisasi/ yang belum
Tanggal Unamortised direalisasi/
Jenis efek/ Nilai nominal/ Tanggal mulai/ jatuh tempo/ premium Movement of Jumlah/
Securities Nominal value Inception date Maturity date (discount) unrealized gain Total
28 Maret 2022/ 27 Maret 2023/
FR0068 150.000.000.000 March 28, 2022 March 27, 2023 5.014.487.241 10.002.182.258 165.016.669.499
1 Maret 2022/ 28 Februari 2023/
FR0072 300.000.000.000 March 1, 2022 February 28, 2023 21.120.566.440 7.230.957.560 328.351.524.000
28 Maret 2022/ 27 Maret 2023/
FR0074 150.000.000.000 March 28, 2022 March 27, 2023 2.657.519.326 2.642.888.175 155.300.407.501
600.000.000.000 28.792.573.007 19.876.027.993 648.668.601.000
b.Perubahan laba yang belum direalisasi b. The movement of unrealized gain
2023 2022
Saldo awal 19.876.027.993 3.503.677.299 Beginning balance
Perubahan laba yang belum Movement of unrealized gain
direalisasi selama tahun berjalan (19.876.027.993) 16.372.350.694 during the year
Jumlah sebelum pajak tangguhan - 19.876.027.993 Total before deferred tax
Pajak tangguhan - (4.372.726.158) Deferred tax
Saldo akhir - bersih - 15.503.301.835 Ending balance - net
51
442 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 443
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Liabilitas efek-efek yang dijual dengan janji dibeli c. Liabilities of securities sold under agreements to
kembali repurchase
Efek yang dijual dengan janji dibeli kembali disajikan Securities sold under agreements to repurchase are presented
sebagai liabilitas dalam laporan posisi keuangan as liabilities in the statements of financial position at the
sebesar harga pembelian kembali yang disepakati agreed repurchase price net of the unamortised interest. The
dikurangi dengan beban bunga yang belum difference between the selling price and the agreed repurchase
diamortisasi. Selisih antara harga jual dan harga beli price is treated as unamortised interest and recognised as
kembali yang disepakati diperlakukan sebagai beban interest expense over the period, commencing from the
bunga yang belum diamortisasi dan diakui sebagai selling to the purchase date.
beban bunga selama jangka waktu sejak efek-efek
tersebut dijual hingga dibeli kembali.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase are classified
diklasifikasikan sebagai liabilitas keuangan yang as financial liabilities at amortised costs.
diukur dengan biaya perolehan diamortisasi.
Tidak terdapat efek-efek yang dijual dengan janji There are no securities sold under agreements to repurchase
dibeli kembali dengan pihak berelasi. with related parties.
Liabilitas efek-efek yang dijual dengan janji dibeli Liabilities of securities sold under agreements to repurchase
kembali pada tanggal 31 Desember 2022 terdiri dari : as at December 31, 2022 are as follows :
Beban bunga
yang belum
Tanggal diamortisasi/
Jenis efek/ Nilai nominal/ Tanggal mulai/ jatuh tempo/ Nilai beli kembali/ Unamortised Jumlah/
Securities Nominal value Inception date Maturity date Buy back value interest expense Total
28 Maret 2022/ 27 Maret 2023/
FR0068 150.000.000.000 March 28, 2022 March 27, 2023 332.014.409.548 2.014.203.723 330.000.205.825
1 Maret 2022/ 28 Februari 2023/
FR0072 300.000.000.000 March 1, 2022 February 28, 2023 151.362.530.765 1.343.821.011 150.018.709.754
28 Maret 2022/ 27 Maret 2023/
FR0074 150.000.000.000 March 28, 2022 March 27, 2023 159.816.026.361 1.418.872.511 158.397.153.850
600.000.000.000 643.192.966.674 4.776.897.245 638.416.069.429
52
2023 Annual Report PT Bank Mestika Dharma Tbk 443
Page 444
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. RECEIVABLES ON SECURITIES PURCHASED UNDER
DENGAN JANJI DIJUAL KEMBALI AGREEMENTS TO RESELL
a. Berdasarkan jenis a. By type
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali (reverse repo) adalah dalam mata uang Rupiah (reverse repo) were denominated in Rupiah and are placed at
dan ditempatkan pada Bank Indonesia pada tanggal Bank Indonesia as at December 31, 2023 which consist of :
31 Desember 2023 terdiri dari :
Jenis obligasi Pendapatan bunga
pemerintah/ Nilai yang belum
Type of nominal/ Tanggal Tanggal Nilai beli/ Nilai penjualan diamortisasi/
government Nominal mulai/ jatuh tempo/ Purchase kembali/ Unamortised Jumlah/
bonds value Inception date Maturity date value Resell value interest income Total
VR0069 93.991.000.000 09/06/2023 07/06/2024 86.945.603.824 92.615.906.287 2.505.343.895 90.110.562.391
VR0065 50.000.000.000 16/06/2023 15/03/2024 46.199.615.000 48.455.850.198 622.246.835 47.833.603.363
VR0037 50.000.000.000 16/06/2023 14/06/2024 46.534.730.000 49.569.569.975 1.399.462.229 48.170.107.746
VR0071 70.000.000.000 07/07/2023 05/07/2024 66.488.422.000 70.797.684.382 2.235.785.714 68.561.898.668
VR0041 70.000.000.000 07/07/2023 05/04/2024 65.188.977.000 68.347.871.853 1.116.246.828 67.231.625.025
VR0072 70.000.000.000 07/07/2023 05/01/2024 64.738.422.000 66.803.613.628 46.089.307 66.757.524.320
VR0086 50.000.000.000 14/07/2023 12/01/2024 46.334.950.000 47.810.718.158 90.514.572 47.720.203.585
VR0068 50.000.000.000 14/07/2023 12/04/2024 46.581.565.000 48.842.323.621 857.240.810 47.985.082.811
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.778.977.241 496.397.324 48.282.579.917
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.781.404.029 497.953.038 48.283.450.991
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.783.830.817 499.508.779 48.284.322.038
653.991.000.000 613.019.499.824 639.587.750.189 10.366.789.331 629.220.960.855
b. Berdasarkan jangka waktu b. By maturity
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali akan diselesaikan dalam waktu tidak lebih dari will be settled no more than 12 months after the date of
12 bulan setelah tanggal laporan posisi keuangan. financial positions.
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
2023 2022
Rupiah 6,27% - Rupiah
d. Berdasarkan kolektibilitas d. By collectability
Tagihan atas efek-efek yang dibeli dengan janji dijual All of the receivables on securities purchased under agreements
kembali (reverse repo) milik Bank pada tanggal 31 to resell (reverse repo) owned by the Bank as December 31,
Desember 2023 diklasifikasikan sebagai lancar. 2023 is classified as current.
e. Perubahan cadangan kerugian penurunan nilai e. Movements in allowance for impairment losses
Manajemen berpendapat bahwa cadangan kerugian Management believes that no allowance for impairment losses
penurunan nilai tidak diperlukan. is necessary.
53
444 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 445
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN 11. LOANS
a.Berdasarkan jenis kredit dan mata uang a. By type and currency
1. Kredit yang diberikan berdasarkan staging 1. The loans based on staging
2023
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Pihak berelasi Related party
Rupiah Rupiah
Modal kerja 123.704.259.531 - - 123.704.259.531 Working capital
Konsumsi 10.902.577.986 - - 10.902.577.986 Consumer
Investasi 22.009.178.111 - - 22.009.178.111 Investment
156.616.015.628 - - 156.616.015.628
Pihak ketiga Third party
Rupiah Rupiah
Investasi 3.959.342.131.127 130.035.261.323 119.179.556.914 4.208.556.949.364 Investment
Modal kerja 2.863.884.031.303 19.067.611.068 55.055.613.533 2.938.007.255.904 Working capital
Konsumsi 2.014.030.239.866 42.175.705.953 34.078.899.982 2.090.284.845.801 Consumer
8.837.256.402.296 191.278.578.344 208.314.070.429 9.236.849.051.069
Mata uang asing Foreign currencies
Investasi - - - - Investment
Modal kerja - - - - Working capital
- - - -
Jumlah 8.993.872.417.924 191.278.578.344 208.314.070.429 9.393.465.066.697 Total
Cadangan kerugian Allowance for
penurunan nilai (58.196.355.692) (21.659.551.223) (72.656.291.575) (152.512.198.490) impairment losses
Jumlah kredit yang
diberikan - bersih 8.935.676.062.232 169.619.027.121 135.657.778.854 9.240.952.868.207 Total loans - net
54
2023 Annual Report PT Bank Mestika Dharma Tbk 445
Page 446
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Pihak berelasi Related party
Rupiah Rupiah
Modal kerja 126.725.595.908 - - 126.725.595.908 Working capital
Konsumsi 10.308.764.096 - - 10.308.764.096 Consumer
Investasi 8.319.103.493 - - 8.319.103.493 Investment
145.353.463.497 - - 145.353.463.497
Pihak ketiga Related party
Rupiah Rupiah
Investasi 3.866.488.614.941 22.464.817.576 118.102.218.432 4.007.055.650.949 Investment
Modal kerja 2.496.076.594.330 15.715.020.879 39.144.578.131 2.550.936.193.340 Working capital
Konsumsi 2.039.338.139.399 25.058.021.771 54.754.368.505 2.119.150.529.675 Consumer
8.401.903.348.670 63.237.860.226 212.001.165.068 8.677.142.373.964
Mata uang asing Foreign currencies
Investasi 13.508.929.770 - - 13.508.929.770 Investment
Modal kerja 481.798.869 - - 481.798.869 Working capital
13.990.728.639 - - 13.990.728.639
Jumlah 8.561.247.540.806 63.237.860.226 212.001.165.068 8.836.486.566.100 Total
Cadangan kerugian Allowance for
penurunan nilai (53.289.080.292) (12.337.084.980) (91.118.534.644) (156.744.699.916) impairment losses
Jumlah kredit yang
diberikan - bersih 8.507.958.460.514 50.900.775.246 120.882.630.424 8.679.741.866.184 Total loans - net
55
446 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 447
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. Kredit yang diberikan berdasarkan klasifikasi kolektabilitas Bank Indonesia 2. The loans based on Bank Indonesia's collectibility
2023
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Pihak berelasi Related party
Management Overview
TINJAUAN MANAJEMEN
Modal kerja 123.704.259.531 - - - - 123.704.259.531 Working capital
Konsumsi 10.902.577.986 - - - - 10.902.577.986 Consumer
Investasi 22.009.178.111 - - - - 22.009.178.111 Investment
156.616.015.628 - - - - 156.616.015.628
Pihak ketiga Third party
Investasi 3.997.423.386.048 153.205.934.782 19.045.346.563 1.442.645.987 37.439.635.984 4.208.556.949.364 Investment
Modal kerja 2.864.559.872.934 28.832.864.402 10.861.847.000 19.800.460.054 13.952.211.514 2.938.007.255.904 Working capital
Konsumsi 1.975.316.402.927 89.018.660.632 3.216.851.957 4.720.544.667 18.012.385.618 2.090.284.845.801 Consumer
8.837.299.661.909 271.057.459.816 33.124.045.520 25.963.650.708 69.404.233.116 9.236.849.051.069
TATA KELOLA
Corporate Governance
Jumlah 8.993.915.677.537 271.057.459.816 33.124.045.520 25.963.650.708 69.404.233.116 9.393.465.066.697 Total
Cadangan kerugian Allowance for
penurunan nilai (55.566.399.943) (33.111.059.269) (11.672.409.363) (10.213.228.092) (41.949.101.823) (152.512.198.490) impairment losses
Jumlah kredit yang
diberikan - bersih 8.938.349.277.594 237.946.400.547 21.451.636.157 15.750.422.616 27.455.131.293 9.240.952.868.207 Total loans - net
08
Financial Report
PT Bank Mestika Dharma Tbk
56
LAPORAN KEUANGAN
447
Page 448
448
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
LAPORAN DIREKSI
Pihak berelasi Related party
Modal kerja 126.725.595.908 - - - - 126.725.595.908 Working capital
Board of Directors Report
Konsumsi 10.308.764.096 - - - - 10.308.764.096 Consumer
Investasi 8.319.103.493 - - - - 8.319.103.493 Investment
145.353.463.497 - - - - 145.353.463.497
Pihak ketiga Third party
Investasi 3.960.863.633.655 51.400.583.092 4.789.776.687 967.010.835 2.543.576.450 4.020.564.580.719 Investment
Modal kerja 2.499.606.364.561 23.524.801.226 1.779.348.576 18.279.410.630 8.228.067.216 2.551.417.992.209 Working capital
Konsumsi 1.978.410.274.608 65.691.161.267 33.841.173.594 1.744.790.089 39.463.130.117 2.119.150.529.675 Consumer
8.438.880.272.824 140.616.545.585 40.410.298.857 20.991.211.554 50.234.773.783 8.691.133.102.603
Jumlah 8.584.233.736.321 140.616.545.585 40.410.298.857 20.991.211.554 50.234.773.783 8.836.486.566.100 Total
Cadangan kerugian Allowance for
LAPORAN DEWAN KOMISARIS
penurunan nilai (56.226.883.180) (36.880.949.699) (3.372.959.988) (17.361.237.709) (42.902.669.340) (156.744.699.916) impairment losses
Board of Commissioners Report
Jumlah kredit yang
diberikan - bersih 8.528.006.853.141 103.735.595.886 37.037.338.869 3.629.973.845 7.332.104.443 8.679.741.866.184 Total loans - net
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
57
Page 449
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan sektor ekonomi b. By economic sector
1. Kredit yang diberikan berdasarkan staging 1. The loans based on staging
2023
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Rumah tangga 2.024.932.817.852 42.175.705.953 34.078.899.982 2.101.187.423.787 Households
Industri pengolahan 1.628.588.307.046 - 1.662.928.514 1.630.251.235.560 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
Management Overview
TINJAUAN MANAJEMEN
perawatan mobil dan sepeda motor 1.314.784.283.718 41.324.607.073 18.980.956.212 1.375.089.847.003 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 995.526.201.856 291.862.205 28.414.418.922 1.024.232.482.983 Transportation and warehousing
Pertanian, kehutanan dan perikanan 873.786.338.196 48.696.784.252 76.606.737.864 999.089.860.312 Agriculture, foresty and fishing
Konstruksi 529.787.608.314 56.016.332.625 13.844.391.325 599.648.332.264 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 439.570.298.841 - 5.470.353.274 445.040.652.115 food and beverages
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without option right,
hak opsi, ketenagakerjaan, agen perjalanan dan employment, travel agents and other business
penunjang usaha lainnya 418.145.620.673 - 309.429.508 418.455.050.181 support
TATA KELOLA
Real estat 367.659.323.736 - 28.272.048.870 395.931.372.606 Real estate
Aktivitas keuangan dan asuransi 308.056.366.971 - - 308.056.366.971 Financial activity and insurance
Corporate Governance
Pertambangan dan penggalian 48.303.210.423 - - 48.303.210.423 Mining and excavation
Pendidikan 25.780.668.757 - 36.794.916 25.817.463.673 Education
Aktivitas jasa lainnya 9.127.458.070 2.549.131.720 287.916.391 11.964.506.181 Other service activities
Aktivitas profesional, ilmiah, dan teknis 4.925.914.089 224.154.516 349.194.651 5.499.263.256 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan aktivitas sosial 4.666.225.544 - - 4.666.225.544 Human health and social activities
Informasi dan komunikasi 231.773.838 - - 231.773.838 Information and communication
Jumlah 8.993.872.417.924 191.278.578.344 208.314.070.429 9.393.465.066.697 Total
Cadangan kerugian penurunan nilai (58.196.355.692) (21.659.551.223) (72.656.291.575) (152.512.198.490) Allowance for impairment losses
08
Jumlah kredit yang diberikan - bersih 8.935.676.062.232 169.619.027.121 135.657.778.854 9.240.952.868.207 Total loans - net
Financial Report
PT Bank Mestika Dharma Tbk
58
LAPORAN KEUANGAN
449
Page 450
450
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Rumah tangga 2.049.646.903.495 25.058.021.771 54.754.368.505 2.129.459.293.771 Households
Industri pengolahan 1.685.757.580.142 - 3.644.451.816 1.689.402.031.958 Processing industry
Pertanian, kehutanan dan perikanan 1.197.057.754.688 2.268.712.240 86.849.577.063 1.286.176.043.991 Agriculture, foresty and fishing
LAPORAN DIREKSI
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
Board of Directors Report
perawatan mobil dan sepeda motor 1.092.634.461.196 13.450.947.021 38.618.002.919 1.144.703.411.136 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 649.436.777.109 629.573.904 7.652.315.174 657.718.666.187 Transportation and warehousing
Konstruksi 549.488.244.220 1.911.363.064 15.685.281.652 567.084.888.936 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 497.326.775.580 - 2.461.386.873 499.788.162.453 food and beverages
Aktivitas keuangan dan asuransi 262.527.983.202 - - 262.527.983.202 Financial activity and insurance
Real estat 241.749.095.286 19.029.766.581 - 260.778.861.867 Real estate
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan dan option right, employment, travel agents and
penunjang usaha lainnya 208.591.860.386 889.475.645 1.175.108.090 210.656.444.121 other business support
Pertambangan dan penggalian 72.171.063.104 - - 72.171.063.104 Mining and excavation
Pendidikan 25.868.190.691 - 45.932.443 25.914.123.134 Education
Aktivitas jasa lainnya 16.920.686.851 - 580.161.002 17.500.847.853 Other service activities
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Aktivitas profesional, ilmiah, dan teknis 6.278.809.761 - 381.012.685 6.659.822.446 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan aktivitas sosial 4.784.050.640 - 153.566.846 4.937.617.486 Human health and social activities
Informasi dan komunikasi 818.383.670 - - 818.383.670 Information and communication
Kesenian, hiburan dan rekreasi 188.920.785 - - 188.920.785 Art, entertainment and recreation
Jumlah 8.561.247.540.806 63.237.860.226 212.001.165.068 8.836.486.566.100 Total
Cadangan kerugian penurunan nilai (53.289.080.292) (12.337.084.980) (91.118.534.644) (156.744.699.916) Allowance for impairment losses
Jumlah kredit yang diberikan - bersih 8.507.958.460.514 50.900.775.246 120.882.630.424 8.679.741.866.184 Total loans - net
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
59
Page 451
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. Kredit yang diberikan berdasarkan klasifikasi kolektabilitas Bank Indonesia 2. Loan quality based on Bank Indonesia's collectibility
2023
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 1.986.218.980.913 89.018.660.632 3.216.851.957 4.720.544.667 18.012.385.618 2.101.187.423.787 Households
Industri pengolahan 1.621.064.841.022 947.829.066 800.000.000 7.438.565.472 - 1.630.251.235.560 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
Management Overview
TINJAUAN MANAJEMEN
perawatan mobil dan sepeda motor 1.315.985.610.669 49.386.216.224 - - 9.718.020.110 1.375.089.847.003 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 1.021.618.694.394 2.503.518.724 - - 110.269.865 1.024.232.482.983 Transportation and warehousing
Pertanian, kehutanan dan perikanan 910.187.463.219 48.696.784.252 - - 40.205.612.841 999.089.860.312 Agriculture, foresty and fishing
Konstruksi 529.787.608.314 69.381.523.950 - - 479.200.000 599.648.332.264 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 439.843.579.548 615.565.876 4.577.838.262 - 3.668.429 445.040.652.115 food and beverages
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan option right, employment, travel agents
dan penunjang usaha lainnya 418.145.620.673 - - - 309.429.508 418.455.050.181 and other business support
Aktivitas keuangan dan asuransi 308.056.366.971 - - - - 308.056.366.971 Financial activity and insurance
Real estat 349.863.401.880 7.734.074.856 24.529.355.301 13.804.540.569 - 395.931.372.606 Real estate
TATA KELOLA
Pertambangan dan penggalian 48.303.210.423 - - - - 48.303.210.423 Mining and excavation
Pendidikan 25.780.668.757 - - - 36.794.916 25.817.463.673 Education
Corporate Governance
Aktivitas jasa lainnya 9.235.717.283 2.549.131.720 - - 179.657.178 11.964.506.181 Other service activities
Aktivitas profesional, ilmiah, dan teknis 4.925.914.089 224.154.516 - - 349.194.651 5.499.263.256 Professional, scientific, and technical
Aktivitas kesehatan manusia dan activity
aktivitas sosial 4.666.225.544 - - - - 4.666.225.544 Human health and social activities
Informasi dan komunikasi 231.773.838 - - - - 231.773.838 Information and communication
Jumlah 8.993.915.677.537 271.057.459.816 33.124.045.520 25.963.650.708 69.404.233.116 9.393.465.066.697 Total
Cadangan kerugian penurunan nilai (55.566.399.943) (33.111.059.269) (11.672.409.363) (10.213.228.092) (41.949.101.823) (152.512.198.490) Allowance for impairment losses
Jumlah kredit yang diberikan - bersih 8.938.349.277.594 237.946.400.547 21.451.636.157 15.750.422.616 27.455.131.293 9.240.952.868.207 Total loans - net
08
Financial Report
PT Bank Mestika Dharma Tbk
60
LAPORAN KEUANGAN
451
Page 452
452
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 1.988.719.038.704 65.691.161.267 33.841.173.594 1.744.790.089 39.463.130.117 2.129.459.293.771 Households
LAPORAN DIREKSI
Industri pengolahan 1.685.625.024.987 1.193.568.766 - 298.762.850 2.284.675.355 1.689.402.031.958 Processing industry
Pertanian, kehutanan dan perikanan 1.248.329.658.588 36.929.447.338 - 807.447.308 109.490.757 1.286.176.043.991 Agriculture, foresty and fishing
Board of Directors Report
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.099.309.186.193 15.557.324.052 5.394.017.173 18.094.278.864 6.348.604.854 1.144.703.411.136 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 656.860.824.885 643.363.730 - - 214.477.572 657.718.666.187 Transportation and warehousing
Konstruksi 549.488.244.220 17.506.934.098 - - 89.710.618 567.084.888.936 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 497.104.698.772 1.657.821.754 - - 1.025.641.927 499.788.162.453 food and beverages
Aktivitas keuangan dan asuransi 262.527.983.202 - - - - 262.527.983.202 Financial activity and insurance
Real estat 260.778.861.867 - - - - 260.778.861.867 Real estate
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan option right, employment, travel agents
dan penunjang usaha lainnya 208.591.860.386 889.475.645 1.175.108.090 - - 210.656.444.121 and other business support
Pertambangan dan penggalian 72.171.063.104 - - - - 72.171.063.104 Mining and excavation
Pendidikan 25.868.190.691 - - 45.932.443 - 25.914.123.134 Education
Aktivitas jasa lainnya 16.788.935.866 258.600.202 - - 453.311.785 17.500.847.853 Other service activities
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Aktivitas profesional, ilmiah, dan teknis 6.278.809.761 288.848.733 - - 92.163.952 6.659.822.446 Professional, scientific, and technical
Aktivitas kesehatan manusia dan activity
aktivitas sosial 4.784.050.640 - - - 153.566.846 4.937.617.486 Human health and social activities
Informasi dan komunikasi 818.383.670 - - - - 818.383.670 Information and communication
Kesenian, hiburan dan rekreasi 188.920.785 - - - - 188.920.785 Art, entertainment and recreation
Jumlah 8.584.233.736.321 140.616.545.585 40.410.298.857 20.991.211.554 50.234.773.783 8.836.486.566.100 Total
Cadangan kerugian penurunan nilai (56.226.883.180) (36.880.949.699) (3.372.959.988) (17.361.237.709) (42.902.669.340) (156.744.699.916) Allowance for impairment losses
Jumlah kredit yang diberikan - bersih 8.528.006.853.141 103.735.595.886 37.037.338.869 3.629.973.845 7.332.104.443 8.679.741.866.184 Total loans - net
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
61
Page 453
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan jangka waktu c. By maturity
2023 2022
< 1 tahun 2.306.864.042.011 1.987.601.707.708 < 1 year
> 1 tahun - 2 tahun 275.347.316.901 195.298.183.232 > 1 year - 2 years
> 2 tahun - 5 tahun 2.777.912.232.254 2.174.827.450.643 > 2 years - 5 years
> 5 tahun 4.033.341.475.531 4.478.759.224.517 > 5 years
9.393.465.066.697 8.836.486.566.100
Cadangan kerugian Allowance for
penurunan nilai (152.512.198.490) (156.744.699.916) impairment losses
Jumlah kredit yang
diberikan - bersih 9.240.952.868.207 8.679.741.866.184 Total loans - net
d.Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2023 2022
< 1 tahun 2.576.596.781.119 2.260.657.476.195 < 1 year
> 1 tahun - 2 tahun 806.949.632.247 609.717.542.306 > 1 year - 2 years
> 2 tahun - 5 tahun 3.052.500.187.637 2.627.943.149.791 > 2 years - 5 years
> 5 tahun 2.957.418.465.694 3.338.168.397.808 > 5 years
9.393.465.066.697 8.836.486.566.100
Cadangan kerugian Allowance for
penurunan nilai (152.512.198.490) (156.744.699.916) impairment losses
Jumlah kredit yang
diberikan - bersih 9.240.952.868.207 8.679.741.866.184 Total loans - net
62
2023 Annual Report PT Bank Mestika Dharma Tbk 453
Page 454
454
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Berdasarkan staging e. By staging
Perubahan kredit yang diberikan bruto berdasarkan stage untuk tahun yang berakhir The movement of gross carrying amount by stage for the year ended December 31, 2023 and
pada tanggal berakhir 31 Desember 2023 dan 2022 adalah sebagai berikut : 2022 are as follows :
LAPORAN DIREKSI
2023
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Board of Directors Report
Saldo awal 8.561.247.540.806 63.237.860.226 212.001.165.068 8.836.486.566.100 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 14.735.191.188 (9.912.949.944) (4.822.241.244) - expected credit losses (Stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang umurnya (Stage 2) (219.539.846.483) 221.219.538.094 (1.679.691.611) - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (61.994.899.271) (32.415.887.662) 94.410.786.933 - credit impaired (Stage 3)
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Aset keuangan baru yang New financial assets originated
diterbitkan/dibeli 3.130.401.424.826 1.436.365.237 14.937.500.000 3.146.775.290.063 or purchased
Pembayaran kembali (2.417.070.132.915) (51.454.339.585) (61.277.983.028) (2.529.802.455.528) Repayment
Penghapusbukuan (5.402.533.536) (1.074.675.259) (39.611.594.016) (46.088.802.811) Write-off
Modifikasi arus kas kontraktual (8.504.326.691) 242.667.238 (5.643.871.674) (13.905.531.127) Modification of contractual cash flows
Saldo akhir 8.993.872.417.924 191.278.578.345 208.314.070.428 9.393.465.066.697 Ending balance
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
63
Page 455
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Saldo awal 7.609.934.733.638 63.549.307.846 275.494.677.775 7.948.978.719.259 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 10.572.631.055 (8.633.632.816) (1.938.998.239) - expected credit losses (Stage 1)
Transfer ke kerugian kredit Transfer to lifetime
Management Overview
TINJAUAN MANAJEMEN
ekspektasian sepanjang umurnya (Stage 2) (28.280.251.252) 29.125.330.855 (845.079.603) - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (40.188.131.150) (6.500.124.393) 46.688.255.543 - credit impaired (Stage 3)
Aset keuangan baru yang New financial assets originated
diterbitkan/dibeli 2.815.856.305.472 4.066.920.406 674.325 2.819.923.900.203 or purchased
Pembayaran kembali (1.798.403.908.616) (17.647.575.810) (90.018.736.391) (1.906.070.220.817) Repayment
TATA KELOLA
Penghapusbukuan (4.995.754.556) (2.189.014.631) (15.066.364.585) (22.251.133.772) Write-off
Corporate Governance
Modifikasi arus kas kontraktual (3.248.083.785) 1.466.648.769 (2.313.263.757) (4.094.698.773) Modification of contractual cash flows
Saldo akhir 8.561.247.540.806 63.237.860.226 212.001.165.068 8.836.486.566.100 Ending balance
08
Financial Report
PT Bank Mestika Dharma Tbk
64
LAPORAN KEUANGAN
455
Page 456
456
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Perubahan cadangan kerugian penurunan nilai berdasarkan stage untuk tahun yang The movement of allowance for impairment losses by stage for the year ended December 31,
berakhir pada tanggal berakhir 31 Desember 2023 dan 2022 adalah sebagai berikut : 2023 and 2022 are as follows :
2023
Stage 1 Stage 2 Stage 3 Jumlah/ Total
LAPORAN DIREKSI
Saldo awal 53.289.080.292 12.337.084.980 91.118.534.644 156.744.699.916 Beginning balance
Board of Directors Report
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 2.937.670.912 (1.771.008.992) (1.166.661.920) - expected credit losses (Stage 1)
Transfer ke kerugian kredit ekspektasian Transfer to lifetime
sepanjang umurnya (Stage 2) (1.389.872.375) 1.967.136.593 (577.264.218) - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (352.010.031) (6.256.470.605) 6.608.480.636 - credit impaired (Stage 3)
Penghapusbukuan (84.070.505) (384.378.097) (45.620.354.209) (46.088.802.811) Write-off
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Perubahan bersih pada eksposur dan Net change in exposure and
pengukuran kembali 3.796.137.851 15.767.187.344 22.293.556.642 41.856.881.837 remeasurement
Selisih kurs (580.452) - - (580.452) Exchange rate
Saldo akhir 58.196.355.692 21.659.551.223 72.656.291.575 152.512.198.490 Ending balance
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
65
Page 457
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Stage 1 Stage 2 Stage 3 Jumlah/ Total
Saldo awal 51.376.404.107 23.758.975.060 79.475.347.807 154.610.726.974 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 3.180.153.439 (2.211.690.929) (968.462.510) - expected credit losses (Stage 1)
Transfer ke kerugian kredit ekspektasian Transfer to lifetime
Management Overview
TINJAUAN MANAJEMEN
sepanjang umurnya (Stage 2) (537.178.302) 941.794.384 (404.616.082) - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (1.489.483.021) (1.511.376.335) 3.000.859.356 - credit impaired (Stage 3)
Penghapusbukuan (4.995.754.556) (2.189.014.631) (15.066.364.585) (22.251.133.772) Write-off
Perubahan bersih pada eksposur dan Net change in exposure and
pengukuran kembali 5.742.514.161 (6.451.602.569) 25.081.770.658 24.372.682.250 remeasurement
TATA KELOLA
Selisih kurs 12.424.464 - - 12.424.464 Exchange rate
Corporate Governance
Saldo akhir 53.289.080.292 12.337.084.980 91.118.534.644 156.744.699.916 Ending balance
08
Financial Report
PT Bank Mestika Dharma Tbk
66
LAPORAN KEUANGAN
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Page 458
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
f. Tingkat bunga rata-rata per tahun f. Average annual interest rates
2023 2022
Kredit yang diberikan 9,03% 9,74% Loans
g.Ikhtisar kredit bermasalah g. Non-performing loans
Rasio kredit bermasalah - kotor terhadap jumlah kredit Non-performing loan ratio - gross to loan as at December 31,
pada tanggal 31 Desember 2023 dan 2022 masing- 2023 and 2022 are 1.37% and 1.26%, respectively.
masing adalah 1,37% dan 1,26%.
Rasio kredit bermasalah - bersih terhadap jumlah Non-performing loan ratio - net to loan as at December 31,
kredit pada tanggal 31 Desember 2023 dan 2022 2023 and 2022 are 0.69% and 0.54%, respectively.
masing-masing adalah 0,69% dan 0,54%.
h.Kredit yang direstrukturisasi h. Restructured loans
Pinjaman yang direstrukturisasi meliputi antara lain Restructured loans consist of loans with rescheduled principal
penjadwalan ulang pembayaran pokok pinjaman dan and interest payments, adjusted interest rates, reduced overdue
bunga, penyesuaian tingkat suku bunga, pengurangan interest and increased loan facilities.
tunggakan bunga dan penambahan fasilitas pinjaman.
2023 2022
Kredit yang direstrukturisasi 738.711.510.746 615.785.581.815 Restructured loans
Cadangan kerugian Allowance for
penurunan nilai (52.874.805.478) (46.821.103.489) impairment losses
Jumlah - bersih 685.836.705.268 568.964.478.326 Total - net
Restrukturisasi kredit dilakukan dengan cara The term of restructured loans consists of extension of payment
perpanjangan masa pelunasan kredit, penurunan maturity dates, reduced overdue interest, modification of
bunga yang jatuh tempo, perubahan persentase tingkat interest rate and capitalised interest into the new outstanding
bunga dan kapitalisasi bunga menjadi pokok kredit. principal loan balance.
Bank telah melakukan restrukturisasi kredit untuk Bank has restructured credit for debtors affected by the Covid-
debitur yang terdampak pandemi Covid-19 sesuai 19 pandemic in accordance with POJK No.
dengan POJK No. 11/POJK.03/2020, “Stimulus 11/POJK.03/2020, “National Economic Stimulus as
Perekonomian Nasional sebagai Kebijakan Countercyclical Policy Impact of Coronavirus Disease Spread
Countercyclical Dampak Penyebaran Corona virus 2019" dated March 13, 2020.
Disease 2019” tertanggal 13 Maret 2020.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Sehubungan dengan kepatuhan terhadap ketetapan In compliance with provisions of Financial Service Authority
Otoritas Jasa Keuangan (OJK), Bank menerapkan (OJK), the Bank implements OJK Regulation
Peraturan OJK No.40/POJK.03/2019 tanggal No.40/POJK.03/2019 dated December 19, 2019 regarding
19 Desember 2019 tentang “Penilaian Kualitas Aset “Assessment of Commercial Banks’ Asset Quality” which
Bank Umum” yang kemudian diubah dengan subsequently amended by OJK Regulation
Peraturan OJK No.48/POJK.03/2020 tentang No.48/POJK.03/2020 regarding “First amendment on
“Perubahan pertama atas Peraturan Otoritas Jasa Financial Service Authority Regulation
Keuangan No.11/POJK.03/2020 tentang Stimulus No.11/POJK.03/2020 regarding National Economic
Perekonomian Nasional sebagai Kebijakan Stimulus as countercyclical policy impact of Corona virus
Countercyclical Dampak Penyebaran Corona Virus Disease Spread 2019” dated December 3, 2020, and
Disease 2019” tanggal 3 Desember 2020, dan kemudian subsequently amended by OJK Regulation
diubah dengan Peraturan OJK No.17/POJK.03/2021 No.17/POJK.03/2021 regarding “Second amendment on
tentang “Perubahan kedua atas Peraturan Otoritas Financial Service Authority Regulation
Jasa Keuangan No.11/POJK.03/2020 tentang No.11/POJK.03/2020 regarding National Economic
Stimulus Perekonomian Nasional sebagai Kebijakan Stimulus as countercyclical policy impact of Corona virus
Countercyclical Dampak Penyebaran Corona Virus Disease Spread 2019” dated September 10, 2021.
Disease 2019” tanggal 10 September 2021.
Tidak ada kredit yang direstrukturisasi yang termasuk There are no restructured loans to related parties.
dalam kredit yang diberikan kepada pihak berelasi.
i. Perubahan cadangan kerugian penurunan nilai i. Movements in the allowance for impairment losses
2023 2022
Saldo awal tahun 156.744.699.916 154.610.726.974 Balance at beginning of year
Cadangan tahun Allowance during
berjalan (Catatan 31) 41.856.881.837 24.372.682.250 the year (Note 31)
Penghapusbukuan (46.088.802.811) (22.251.133.772) Write-off
Selisih kurs (580.452) 12.424.464 Exchange rate
Saldo akhir tahun 152.512.198.490 156.744.699.916 Balance at end of year
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
Rasio cadangan kerugian penurunan nilai aset The ratio of allowance for impairment losses on financial
keuangan terhadap aset produktif pada tanggal assets to total earning assets as at December 31, 2023 and
31 Desember 2023 dan 2022 masing-masing sebesar 2022 are 1.05% and 1.07%, respectively.
1,05% dan 1,07%.
68
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Page 460
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
j. Kredit yang dihapus buku j. Loans written-off
2023 2022
Saldo awal 554.419.597.538 564.697.209.533 Beginning balance
Penghapusbukuan 46.088.802.811 22.251.133.772 Write-off
Penerimaan kembali kredit Recoveries from written-off
yang telah dihapusbukukan (33.159.805.439) (30.389.555.954) loans
Penghapustagihan selama Absolute write-off during
tahun berjalan (715.362.975) (2.139.189.813) the year
Saldo akhir 566.633.231.935 554.419.597.538 Ending balance
k. Informasi pokok lainnya sehubungan dengan kredit k. Other significant information relating to loans
yang diberikan
Kredit yang diberikan dijamin dengan tabungan, Loans are secured by savings, time deposits, collateral bound
deposito, agunan yang diikat dengan hak tanggungan by hypothecation or a power of attorney to sell and other
atau surat kuasa untuk menjual dan jaminan lain yang collateral commonly accepted by banks.
umumnya diterima oleh perbankan.
Kredit konsumsi terdiri dari kredit pemilikan rumah, Consumer loans consist of housing, loans to employees and
kredit karyawan dan kredit perorangan lainnya. Kredit other personal loans. Loans to employees are loans for
karyawan adalah kredit yang diberikan kepada purchasing vehicles, houses or other items with an interest rate
karyawan untuk membeli kendaraan, rumah atau 0% - 9.49% and a maturity term of 1 to 5 years. The loans
keperluan lainnya dengan tingkat bunga sebesar 0%- and interest payments are collected through monthly payroll
9,49% dan jangka waktu antara 1 sampai 5 tahun. deduction.
Pinjaman dan bunganya dilunasi melalui pemotongan
gaji.
Pada tanggal 31 Desember 2023 dan 2022, Bank As at December 31, 2023 and 2022, the Bank complied with
memenuhi ketentuan Otoritas Jasa Keuangan tentang Legal Lending Limit (LLL) requirements of Financial
Batas Maksimum Pemberian Kredit (BMPK). Services Authority.
Pada tanggal 31 Desember 2023 dan 2022, kredit yang As at December 31, 2023 and 2022, loans to key management
diberikan kepada personel manajemen kunci (pihak personnel (related parties) amounted Rp 140,667,283,337 and
berelasi) masing-masing sebesar Rp 140.667.283.337 Rp 10,308,764,096, respectively.
dan Rp 10.308.764.096.
Rasio Kredit Usaha Mikro Kecil dan Menengah The ratio of Micro Small and Medium Business (UMKM)
(UMKM) terhadap kredit yang diberikan pada tanggal credit to total loans as at December 31, 2023 and 2022 are
31 Desember 2023 dan 2022 adalah 24,66% dan 24.66% and 25.37%.
25,37%.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
12. TAGIHAN DAN LIABILITAS AKSEPTASI 12. ACCEPTANCE RECEIVABLES AND PAYABLES
Tidak terdapat tagihan dan liabilitas akseptasi kepada There are no acceptance receivables and payables from related
pihak berelasi. party.
a.Berdasarkan mata uang a. By currencies
2023 2022
Tagihan akseptasi Acceptance receivables
Rupiah 82.442.582.189 46.240.394.084 Rupiah
Cadangan kerugian Allowance for impairment
penurunan nilai (518.889.233) (313.360.510) losses
Jumlah - bersih 81.923.692.956 45.927.033.574 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah 82.442.582.189 46.240.394.084 Rupiah
b. Berdasarkan kolektibilitas b. By collectibility
Pada tanggal 31 Desember 2023 dan 2022, semua All acceptance receivables are classified as current as at
tagihan akseptasi diklasifikasikan lancar. December 31, 2023 and 2022.
c. Berdasarkan jangka waktu perjanjian c. By term of agreements
2023 2022
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
> 3 bulan - 12 bulan 82.442.582.189 46.240.394.084 > 3 months - 12 months
Cadangan kerugian Allowance for
penurunan nilai (518.889.233) (313.360.510) impairment losses
Jumlah - bersih 81.923.692.956 45.927.033.574 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
> 3 bulan - 12 bulan 82.442.582.189 46.240.394.084 > 3 months - 12 months
70
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Page 462
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Berdasarkan jatuh tempo d. By maturity date
2023 2022
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
< 1 bulan 82.442.582.189 35.705.488.507 < 1 month
> 1 bulan - 3 bulan - 10.534.905.577 > 1 month - 3 months
82.442.582.189 46.240.394.084
Cadangan kerugian Allowance for
penurunan nilai (518.889.233) (313.360.510) impairment losses
Jumlah - bersih 81.923.692.956 45.927.033.574 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
< 1 bulan 82.442.582.189 35.705.488.507 < 1 month
> 1 bulan - 3 bulan - 10.534.905.577 > 1 month - 3 months
Jumlah 82.442.582.189 46.240.394.084 Total
e. Cadangan kerugian penurunan nilai e. Allowance for impairment losses
2023 2022
Saldo awal 313.360.510 131.954.101 Beginning balance
Cadangan tahun Allowance during
berjalan (Catatan 30) 205.528.723 181.406.409 the year (Note 30)
Saldo akhir 518.889.233 313.360.510 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
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Page 463
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
13. ASET TETAP 13. FIXED ASSETS
Penambahan/ Pengurangan/ Revaluasi/
2022 Additions Deductions Revaluation 2023
Harga perolehan Acquisition cost
Tanah 372.841.685.000 - - - 372.841.685.000 Land
Bangunan 111.294.122.500 - - - 111.294.122.500 Buildings
Kendaraan 36.727.897.995 4.431.970.018 1.430.950.000 - 39.728.918.013 Vehichles
Perlengkapan dan perabot kantor 137.959.789.142 21.963.715.756 658.917.152 - 159.264.587.746 Office equipment and furniture
Aset dalam pembangunan 16.233.262.936 35.133.127.644 - - 51.366.390.580 Assets in construction
675.056.757.573 61.528.813.418 2.089.867.152 - 734.495.703.839
Management Overview
TINJAUAN MANAJEMEN
Akumulasi penyusutan Accumulated depreciation
Bangunan 5.564.706.124 5.564.706.125 - - 11.129.412.249 Buildings
Kendaraan 23.381.371.243 4.123.976.677 1.320.142.920 - 26.185.205.000 Vehichles
Perlengkapan dan perabot kantor 123.347.455.579 12.750.820.059 653.608.176 - 135.444.667.462 Office equipment and furniture
152.293.532.946 22.439.502.861 1.973.751.096 - 172.759.284.711
Nilai buku bersih 522.763.224.627 561.736.419.128 Net book value
Penambahan/ Pengurangan/ Revaluasi/
2021 Additions Deductions Revaluation 2022
Harga perolehan Acquisition cost
TATA KELOLA
Tanah 358.979.637.000 - - 13.862.048.000 372.841.685.000 Land
Bangunan 114.535.881.000 - - (3.241.758.500) 111.294.122.500 Buildings
Corporate Governance
Kendaraan 34.567.908.995 5.019.003.000 2.859.014.000 - 36.727.897.995 Vehichles
Perlengkapan dan perabot kantor 133.712.126.537 5.935.305.656 1.687.643.051 - 137.959.789.142 Office equipment and furniture
Aset dalam pembangunan - 16.233.262.936 - - 16.233.262.936 Assets in construction
641.795.553.532 27.187.571.592 4.546.657.051 10.620.289.500 675.056.757.573
Akumulasi penyusutan Accumulated depreciation
Bangunan 17.180.382.146 5.564.706.124 - (17.180.382.146) 5.564.706.124 Buildings
Kendaraan 22.000.716.516 3.985.435.836 2.604.781.109 - 23.381.371.243 Vehichles
Perlengkapan dan perabot kantor 112.996.536.412 11.983.129.767 1.632.210.600 - 123.347.455.579 Office equipment and furniture
152.177.635.074 21.533.271.727 4.236.991.709 (17.180.382.146) 152.293.532.946
08
Nilai buku bersih 489.617.918.458 27.800.671.646 522.763.224.627 Net book value
Financial Report
PT Bank Mestika Dharma Tbk
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Page 464
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset dalam penyelesaian terdiri dari bangunan serta Construction in progress consists of buildings, office equipment
perlengkapan dan perabot kantor. Terdapat tiga lokasi: and furnitures. There are three locations:
- Bumi Serpong Damai, Jakarta dengan persentase - Bumi Serpong Damai, Jakarta with a percentage of around
sekitar 96% dan diperkirakan akan selesai di April 96% and is estimated to be completed in April 2024.
2024.
- RA Kartini, Lampung dengan persentase sekitar - RA Kartini, Lampung with a percentage of around 81% and
81% dan diperkirakan akan selesai di Agustus 2024. is estimated to be completed in August 2024.
- Brigjend Sudiarto, Semarang dengan persentase - Brigjend Sudiarto, Semarang with a percentage of around
sekitar 88% dan diperkirakan akan selesai di 88% and is expected to be completed in December 2025.
Desember 2025.
Termasuk dalam pengurangan aset tetap merupakan Fixed assets deductions includes sales and disposals with details
penjualan dan penghapusan dengan rincian sebagai as follows :
berikut :
2023 2022
Harga jual 418.918.919 1.028.427.928 Proceeds
Nilai buku 110.807.080 254.232.892 Book value
Laba penjualan aset tetap 308.111.839 774.195.036 Gain on sale of fixed assets
Rugi penghapusan nilai buku (5.308.976) (55.432.451) Loss on write-off of book value
Pada tanggal 31 Desember 2023 dan 2022, Bank As at December 31, 2022 and 2021, the Bank had 83 plots of land
memiliki 83 bidang tanah dengan sertifikat Hak Guna with Building Use Rights (HGB) titles. Those certificates have
Bangunan (HGB). Sertifikat tersebut mempunyai masa useful lives 10-30 years and will be expired up to 2019-2046.
manfaat 10-30 tahun dan berlaku sampai dengan tahun Management believes that there will be no difficulty in obtaining
2019-2046. Manajemen berpendapat tidak terdapat the extension of the land rights as all the land were acquired
masalah dengan perpanjangan hak atas tanah karena legally and are supported by sufficient evidence of ownership.
seluruh tanah diperoleh secara sah dan didukung
dengan bukti kepemilikan yang memadai.
Bank telah mengasuransikan aset tetap (kecuali tanah) The Bank has insured its fixed assets (except lands) to cover
untuk menutupi kemungkinan kerugian terhadap possible losses due to fire and other risks as at December 31, 2023
risiko kebakaran dan risiko lainnya dengan nilai and 2022, for a total insurance coverage of Rp 290,226,366,500
pertanggungan asuransi pada tanggal 31 Desember and Rp 289,659,379,000, respectively, with Asuransi Dayin
2023 dan 2022 masing-masing sebesar Mitra, CHUBB General Insurance, Kurnia Insurance, Aspan
Rp.290.226.366.500 dan Rp 289.659.379.000 pada General Insurance, Bess Insurance, ACA Asuransi, Buana
Asuransi Dayin Mitra, CHUBB General Insurance Independen Insurance, Eka Lloyd Jaya, Asuransi Wahana Tata,
Indonesia, Kurnia Insurance, Aspan General Asuransi Jasindo and Asuransi Multi Artha Guna. Management
Insurance, Bess Insurance, ACA Asuransi, Buana believes that the insurance coverage is adequate to cover losses
Independen Insurance, Eka Lloyd Jaya, Asuransi arising from such risks.
Wahana Tata, Asuransi Jasindo dan Asuransi Multi
Artha Guna. Manajemen berpendapat bahwa nilai
pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian atas aset yang
dipertanggungkan.
73
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Page 465
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no impairment in the value of
penurunan nilai aset tetap selama tahun berjalan karena fixed assets owned by the Bank during the year since management
manajemen berpendapat bahwa nilai tercatat aset tetap believes that the carrying amounts of fixed assets do not exceed the
tidak melebihi estimasi nilai yang dapat diperoleh estimated recoverable amount.
kembali.
Bank memiliki aset tetap yang pada tanggal 31 Desember The Bank possessed fixed assets which has been fully depreciated as
2023 dan 2022 sudah disusutkan penuh namun masih at December 31, 2023 and 2022 but are fully used to support the
digunakan untuk menunjang aktivitas operasi Bank Bank operation activities amounted Rp 116,419,805,189 and
masing-masing sebesar Rp 116.419.805.189 dan Rp 109,481,902,535, respectively.
Rp 109.481.902.535.
Tidak terdapat aset tetap yang dijaminkan oleh Bank There are no fixed assets pledged by the Bank as at December 31,
pada tanggal 31 Desember 2023 dan 2022. 2023 and 2022.
Jika tanah dan bangunan dicatat sebesar harga perolehan, If land and buildings are presented at historical costs as at
maka per 31 Desember 2023 dan 2022 dicatat dalam December 31, 2023 and 2022, the amount would be as follows :
jumlah sebagai berikut :
2023 2022
Harga perolehan Acquisition cost
Tanah 57.564.867.190 57.564.867.190 Land
Bangunan 110.823.448.363 110.823.448.363 Buildings
Akumulasi penyusutan (90.116.506.346) (85.990.896.392) Accumulated depreciation
Nilai buku bersih 78.271.809.207 82.397.419.161 Net book value
14. ASET TAKBERWUJUD 14. INTANGIBLE ASSETS
Penambahan/ Pengurangan/
2022 Additions Deductions 2023
Harga perolehan Acquisition cost
Perangkat lunak 46.202.659.585 15.902.161.270 - 62.104.820.855 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 35.718.212.251 9.907.809.255 - 45.626.021.506 Software
Nilai buku bersih 10.484.447.334 16.478.799.349 Net book value
Penambahan/ Pengurangan/
2021 Additions Deductions 2022
Harga perolehan Acquisition cost
Perangkat lunak 36.650.672.433 9.551.987.152 - 46.202.659.585 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 31.033.807.898 4.684.404.353 - 35.718.212.251 Software
Nilai buku bersih 5.616.864.535 10.484.447.334 Net book value
Manajemen berpendapat tidak terdapat indikasi Management believes that there is no indication of permanent
penurunan nilai atas aset takberwujud yang dimiliki oleh impairment in the value of intangible assets of the Bank.
Bank.
74
2023 Annual Report PT Bank Mestika Dharma Tbk 465
Page 466
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
15. ASET HAK-GUNA 15. RIGHT-OF-USE ASSETS
Rekonsiliasi kelompok-kelompok utama aset hak-guna The reconciliation of right-of-use assets by major classifications are
adalah sebagai berikut : as follows :
Penambahan/ Pengurangan/
2022 Additions Deductions 2023
Aset hak-guna Right-of-use assets
Bangunan 2.346.129.497 1.167.927.748 1.026.577.877 2.487.479.368 Buildings
Akumulasi penyusutan Accumulated depreciation
Bangunan 1.052.959.551 906.398.205 1.026.577.877 932.779.879 Buildings
Nilai buku bersih 1.293.169.946 1.554.699.489 Net book value
Penambahan/ Pengurangan/
2021 Additions Deductions 2022
Aset hak-guna Right-of-use assets
Bangunan 2.423.353.320 528.554.477 605.778.300 2.346.129.497 Buildings
Akumulasi penyusutan Accumulated depreciation
Bangunan 791.450.686 867.287.165 605.778.300 1.052.959.551 Buildings
Nilai buku bersih 1.631.902.634 1.293.169.946 Net book value
16. ASET LAIN-LAIN 16. OTHER ASSETS
2023 2022
Pendapatan bunga akan diterima 97.211.160.585 115.696.422.571 Interest receivables
Uang muka pembelian 14.213.473.811 24.457.314.417 Advances
Beban dibayar di muka 11.259.839.100 9.110.007.973 Prepaid expenses
Persediaan barang cetakan 3.449.801.113 2.462.319.746 Office supplies
Margin deposits 2.060.000.000 2.000.000.000 Margin deposits
Properti terbengkalai 33.374.708 33.374.708 Abandoned property
Lain-lain 876.812.654 801.747.164 Others
129.104.461.971 154.561.186.579
Cadangan kerugian Allowance for
penurunan nilai (201.164.492) (207.902.610) impairment losses
Jumlah 128.903.297.479 154.353.283.969 Total
Perubahan estimasi kerugian pada aset lain-lain adalah The movements of estimated losses on other assets are as follows:
sebagai berikut:
2023 2022
Saldo awal 207.902.610 - Beginning balance
Penambahan (pengurangan) (6.736.589) 207.877.222 Additions (deductions)
Selisih kurs (1.529) 25.388 Exchange rate
Saldo akhir 201.164.492 207.902.610 Ending balance
75
466 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 467
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
17. LIABILITAS SEGERA 17. IMMEDIATE LIABILITIES
2023 2022
Bunga yang masih harus dibayar 12.282.400.345 11.179.954.136 Interest payables
18. SIMPANAN NASABAH 18. DEPOSITS FROM CUSTOMERS
a.Berdasarkan jenis a. By types
2023 2022
Pihak berelasi Related party
Rupiah Rupiah
Deposito berjangka 346.156.863.658 291.415.265.619 Time deposits
Tabungan 13.813.504.038 20.866.380.844 Savings
Giro 12.089.002.047 3.408.393.040 Current accounts
372.059.369.743 315.690.039.503
Mata uang asing Foreign currencies
Tabungan 544.464.935 1.015.494.359 Savings
Giro - 3.845.173 Current accounts
372.603.834.678 316.709.379.035
Pihak ketiga Third party
Rupiah Rupiah
Deposito berjangka 5.448.466.916.611 5.689.037.458.558 Time deposits
Tabungan 3.685.490.572.094 3.816.425.424.293 Savings
Giro 1.309.292.206.184 1.048.929.297.500 Current accounts
10.443.249.694.889 10.554.392.180.351
Mata uang asing Foreign currencies
Deposito berjangka 20.696.570.720 41.555.471.111 Time deposits
Tabungan 11.995.648.199 16.207.159.495 Savings
Giro 1.251.260.967 2.587.840.768 Current accounts
10.477.193.174.775 10.614.742.651.725
Jumlah 10.849.797.009.453 10.931.452.030.760 Total
76
2023 Annual Report PT Bank Mestika Dharma Tbk 467
Page 468
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b.Rincian deposito berjangka berdasarkan jangka waktu b. Details of time deposits by term
2023 2022
Deposito berjangka Time deposits
Rupiah Rupiah
1 bulan 5.022.393.926.695 5.121.188.235.837 1 month
3 bulan 644.424.610.114 709.379.098.313 3 months
6 bulan 44.806.244.059 45.547.572.797 6 months
12 bulan 82.312.723.339 103.655.699.126 12 months
lebih dari 12 bulan 686.276.062 682.118.104 more than 12 months
5.794.623.780.269 5.980.452.724.177
Mata uang asing Foreign currencies
1 bulan 16.480.665.117 37.313.681.156 1 month
3 bulan 3.369.357.228 3.387.401.600 3 months
6 bulan 846.548.375 854.388.355 6 months
20.696.570.720 41.555.471.111
Jumlah 5.815.320.350.989 6.022.008.195.288 Total
c. Rincian deposito berjangka berdasarkan sisa umur c. Details of time deposits by remaining period to maturity
sampai dengan jatuh tempo
2023 2022
Deposito berjangka Time deposits
Rupiah Rupiah
Kurang dari atau sama
dengan 1 bulan 4.846.117.341.209 5.609.570.760.358 1 month or less
> 1 bulan - 6 bulan 889.174.560.426 303.309.261.405 > 1 month - 6 months
> 6 bulan - 12 bulan 59.025.602.571 67.042.702.414 > 6 months - 12 months
> 12 bulan 306.276.063 530.000.000 > 12 months
5.794.623.780.269 5.980.452.724.177
Mata uang asing Foreign currencies
Kurang dari atau sama
dengan 1 bulan 15.190.797.955 40.660.723.234 1 month or less
> 1 bulan - 6 bulan 5.505.772.765 894.747.877 > 1 month - 6 months
20.696.570.720 41.555.471.111
Jumlah 5.815.320.350.989 6.022.008.195.288 Total
d.Tingkat bunga rata-rata per tahun d. Average annual interest rates
2023 2022
Rupiah Rupiah
Giro 0,78% 0,76% Current accounts
Tabungan 0,77% 0,77% Savings
Deposito berjangka 3,46% 3,33% Time deposits
Mata uang asing Foreign currencies
Deposito berjangka 0,27% 0,27% Time deposits
77
468 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 469
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Informasi pokok lainnya sehubungan dengan e. Other significant information relating to deposits from
simpanan nasabah customers
Simpanan yang diblokir dan dijadikan jaminan atas Amounts blocked and pledged as loan collateral and other
kredit yang diberikan serta tujuan lainnya. purpose.
2023 2022
Deposito berjangka 112.252.536.432 109.754.335.310 Time deposits
Giro 409.388.925 - Current accounts
Jumlah 112.661.925.357 109.754.335.310 Total
19. SIMPANAN DARI BANK LAIN 19. DEPOSITS FROM OTHER BANKS
a.Berdasarkan jenis a. By types
2023 2022
Pihak berelasi Related party
Giro 895.310.167 202.352.819 Current accounts
Deposito berjangka - 2.507.191.781 Time deposits
895.310.167 2.709.544.600
Pihak ketiga Third party
Deposito berjangka 8.843.561.610 3.611.715.733 Time deposits
Giro 3.378.093.729 2.674.036.942 Current accounts
Tabungan 297.794.381 121.077.337 Savings
Call money - 100.000.000.000 Call money
12.519.449.720 106.406.830.012
Jumlah 13.414.759.887 109.116.374.612 Total
b.Rincian berdasarkan jenis dan jangka waktu b. Details of time by type and term
2023 2022
Deposito berjangka Time deposits
< 1 bulan 8.843.561.610 6.118.907.514 < 1 month
Call money Call money
< 1 bulan - 100.000.000.000 < 1 month
c. Berdasarkan jenis dan sisa umur sampai dengan jatuh c. By remaining type and period to maturity
tempo
2023 2022
Deposito berjangka Time deposits
< 1 bulan 8.843.561.610 6.118.907.514 < 1 month
Call money Call money
< 1 bulan - 100.000.000.000 < 1 month
78
2023 Annual Report PT Bank Mestika Dharma Tbk 469
Page 470
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Tingkat bunga rata-rata per tahun d. Average annual interest rates
2023 2022
Giro 0,54% 0,65% Current accounts
Tabungan 0,75% 0,70% Call money
Deposito berjangka 3,65% 3,49% Time deposits
Call money - 2,30% Call money
e. Informasi pokok lainnya sehubungan dengan e. Other significant information relating to deposits from other
simpanan dari bank lain banks
Tidak terdapat simpanan dari bank lain yang diblokir There were no deposits from other banks that were blocked and
dan dijadikan jaminan atas kredit yang diberikan pada pledged as loan collateral as at December 31, 2023 and 2022.
tanggal 31 Desember 2023 dan 2022.
20. PERPAJAKAN 20. TAXATION
a.Utang pajak a. Taxes payable
2023 2022
Pajak penghasilan badan Corporate income tax
Pasal 25 13.245.175.900 12.211.596.760 Article 25
Pasal 29 214.178.140 619.006.300 Article 29
Pajak lain-lain Other taxes
Pasal 4 (2) 6.003.953.082 5.417.518.502 Article 4 (2)
Pasal 21 2.398.344.367 1.252.796.133 Article 21
Pajak pertambahan nilai 138.349.498 202.070.603 Value added tax
Jumlah 22.000.000.987 19.702.988.298 Total
b.Beban pajak penghasilan b. Income tax expenses
2023 2022
Pajak kini (118.122.741.440) (148.076.681.720) Current tax
Pajak tangguhan 144.628.893 745.681.115 Deferred tax
Beban pajak (117.978.112.547) (147.331.000.605) Tax expenses
79
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Page 471
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rekonsiliasi antara taksiran laba akuntansi sebelum The reconciliation between estimated profit before income tax
pajak dengan taksiran laba fiskal untuk tahun 2023 dan and estimated taxable income for 2023 and 2022 are as follows:
2022 adalah sebagai berikut:
2023 2022
Laba sebelum pajak 535.114.381.542 670.434.882.830 Profit before income tax
Adjustments for temporary
Koreksi beda temporer : differences :
Imbalan kerja karyawan 8.976.144.444 12.683.246.483 Employee benefits
Cadangan kerugian Allowance for impairment
penurunan nilai (8.328.740.386) (6.414.636.410) losses
Hadiah 10.000.000 - Gift
Pelatihan dan pendidikan - (2.879.150.459) Training and education
657.404.058 3.389.459.614
Adjustments for permanent
Koreksi beda tetap : differences :
Cadangan kerugian Allowance for impairment
penurunan nilai : losses :
- Giro pada bank lain (4.935.748) 5.461.136 - Current accounts with
other banks
- Aset lainnya (6.736.589) 207.877.222 - Other assets
- Tagihan akseptasi 205.528.723 181.406.409 - Acceptance receivables
- Rekening administratif 1.935.944.103 (386.413.548) - Administrative accounts
Penyusutan aset tetap (609.273.376) (220.879.031) Depreciation of fixed assets
Barang dan jasa 541.791.009 458.936.697 Goods and services
Sewa (912.551.613) (992.301.211) Rent
Pendapatan bunga - (2.603.571) Interest income
Pembulatan - (547) Rounded off
1.149.766.509 (748.516.444)
Laba fiskal 536.921.552.109 673.075.826.000 Taxable income
Pajak kini untuk tahun 2023 dan 2022 adalah sebagai Current tax for the years 2023 and 2022 are as follows :
berikut:
2023 2022
22% 118.122.741.440 148.076.681.720 22%
Pajak kini 118.122.741.440 148.076.681.720 Current tax
Pajak penghasilan pasal 25 (117.908.563.300) (147.457.675.420) Income tax article 25
Pajak penghasilan pasal 29 214.178.140 619.006.300 Income tax article 29
Perhitungan pajak penghasilan badan untuk tahun yang The calculation of corporate income tax for the years ended
berakhir pada tanggal 31 Desember 2023 dan 2022 telah December 31, 2023 and 2022 is in accordance with the Annual
sesuai dengan Surat Pemberitahuan Tahunan yang Corporate Income Tax Return reported to the Tax Office.
dilaporkan ke kantor pajak.
80
2023 Annual Report PT Bank Mestika Dharma Tbk 471
Page 472
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rekonsiliasi antara beban pajak dengan hasil perkalian laba The reconciliation between tax expense and the theoretical tax
akuntansi sebelum pajak dengan tarif yang berlaku untuk amount on the Bank's profit before income tax for 2023 and 2022 are
tahun 2023 dan 2022 adalah : as follows :
2023 2022
Laba sebelum pajak 535.114.381.542 670.434.882.830 Profit before income tax
Pajak dihitung dengan Tax calculated at
tarif yang berlaku 117.725.163.939 147.495.674.223 the applicable rates
Penghasilan kena pajak final 91.106.205 (352.483.540) Income subject to final income tax
Beban yang tidak dapat
dikurangkan 161.842.403 187.809.922 Non deductible expenses
Beban pajak 117.978.112.547 147.331.000.605 Tax expense
c. Pajak tangguhan c. Deferred tax
Dikreditkan
(dibebankan)
Dikreditkan penghasilan
(dibebankan) komprehensif lain/
ke laba rugi/ Credited (charged)
Credited (charged) other comprehensive
2022 to profit or loss income 2023
Cadangan kerugian Allowance for impairment
penurunan nilai 512.411.919 (1.832.322.885) - (1.319.910.966) losses
Imbalan kerja karyawan 16.746.458.544 1.974.751.778 1.239.776.560 19.960.986.882 Employment benefits
(Laba) rugi yang belum
direalisasi atas efek-efek Unrealized gain (loss) on
yang diukur pada nilai marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain (17.661.966.445) - (21.611.683.501) (39.273.649.946) comprehensive income
Hadiah 1.625.360.000 2.200.000 - 1.627.560.000 Gift
Jumlah 1.222.264.018 144.628.893 (20.371.906.941) (19.005.014.030) Total
Dikreditkan
(dibebankan)
Dikreditkan penghasilan
(dibebankan) komprehensif lain/
ke laba rugi/ Credited (charged)
Credited (charged) other comprehensive
2021 to profit or loss income 2022
Cadangan kerugian Allowance for impairment
penurunan nilai 1.923.631.929 (1.411.220.010) - 512.411.919 losses
Imbalan kerja karyawan 19.629.331.178 2.790.314.226 (5.673.186.860) 16.746.458.544 Employment benefits
(Laba) rugi yang belum
direalisasi atas efek-efek Unrealized gain (loss) on
yang diukur pada nilai marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain (65.772.405.318) - 48.110.438.873 (17.661.966.445) comprehensive income
Pelatihan dan pendidikan 633.413.101 (633.413.101) - - Training and education
Hadiah 1.625.360.000 - - 1.625.360.000 Gift
Jumlah (41.960.669.110) 745.681.115 42.437.252.013 1.222.264.018 Total
81
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Page 473
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Administrasi d. Administration
Berdasarkan peraturan perpajakan Indonesia, Bank According to tax regulations in Indonesia, the Bank pays and
menyetorkan dan melaporkan pajak-pajaknya reports its taxes based on self-assessment system. Tax office can
berdasarkan sistem self-assesment. Fiskus dapat make adjustments for those taxes within 5 years starting the
melakukan koreksi dan menetapkan pajak-pajak Bank taxes are liable.
tersebut dalam waktu 5 tahun sejak saat terutangnya
pajak.
e. Tarif pajak e. Tax rates
Berdasarkan Perppu (Peraturan Pemerintah Pengganti Pursuant to Government Regulation in Lieu of Law No. 1 Year
Undang-Undang) No. 1 Tahun 2020 dan Undang- 2020 and Law No. 2 Year 2020, corporate income tax rate for
Undang No. 2 Tahun 2020, tarif pajak penghasilan the years 2020 and 2021 is 22% and starting in 2022 to be 20%.
badan untuk tahun 2020 dan 2021 ditetapkan sebesar
22% dan mulai tahun 2022 menjadi 20%.
Berdasarkan Undang-Undang No. 7 Tahun 2021, yang Pursuant to Law No. 7 Year 2021, which was effective on
mulai berlaku efektif pada 29 Oktober 2021, Pemerintah October 29, 2021, the Government has changed the tax rate
telah mengubah ketentuan tarif pajak pada Undang- provisions in the previous Law and Regulations, that are for the
Undang dan Peraturan sebelumnya, yaitu untuk tahun year 2021 and thereafter the corporate income tax remains the
2021 dan tahun-tahun selanjutnya tarif pajak same at 22%, except for the certain entities which will apply
penghasilan badan tetap berlaku 22%, kecuali untuk special rates.
badan usaha tertentu yang berlaku tarif khusus.
Aset dan liabilitas pajak tangguhan pada tanggal Deferred tax assets and liabilities as at December 31, 2023 and
31 Desember 2023 dan 2022 telah dihitung dengan 2022 have been calculated using tax rates which will take effect
menggunakan tarif pajak yang akan berlaku pada saat on the realization date.
realisasi.
82
2023 Annual Report PT Bank Mestika Dharma Tbk 473
Page 474
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
21. LIABILITAS LAIN-LAIN 21. OTHER LIABILITIES
2023 2022
Liabilitas imbalan kerja Employee benefit
karyawan (Catatan 34) 90.731.758.552 76.120.266.108 obligations (Note 34)
Uang jaminan safe deposit box 38.407.000.000 38.314.000.000 Security deposit of safe deposit box
Kerugian penurunan nilai atas Impairment losses on transactions
transaksi rekening administratif 6.323.429.181 4.387.500.387 of administrative accounts
Provisi safe deposit box 3.711.379.272 3.724.091.173 Provision of safe deposit box
ATM Bersama 1.727.570.614 922.995.450 Joined ATM
Relasi 994.948.629 482.618.813 Relation
Sewa diterima di muka 314.112.490 585.376.143 Unearned rent
Provisi bank garansi 154.055.814 187.874.470 Provision of bank guarantees
Penerimaan uang muka kredit 65.830.438 88.670.421 Acceptance of loan advances
Pinjaman bersaldo kredit - 141.191.755.225 Credit balance loans
Lain-lain 9.797.509.189 9.580.014.613 Others
Jumlah 152.227.594.179 275.585.162.803 Total
Perubahan estimasi kerugian pada komitmen dan The movements of estimated losses on commitments and
kontinjensi adalah sebagai berikut : contingencies are as follows :
2023 2022
Saldo awal 4.387.500.387 4.772.928.663 Beginning balance
Cadangan tahun Allowance during
berjalan (Catatan 30) 1.935.944.103 - the year (Note 30)
Pemulihan tahun berjalan - (386.413.548) Recovery during the current year
Selisih kurs (15.309) 985.272 Exchange rate
Saldo akhir 6.323.429.181 4.387.500.387 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the above allowance for impairment
kerugian penurunan nilai yang dibentuk tersebut telah losses is adequate.
memadai.
83
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Page 475
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
22. MODAL SAHAM 22. SHARE CAPITAL
Susunan pemegang saham Bank masing-masing pada The Bank’s shareholders as at December 31, 2023 and 2022,
tanggal 31 Desember 2023 dan 2022 adalah sebagai respectively, are as follows :
berikut:
2023
Saham/ Jumlah/ Persentase/
Pemegang saham Shares Amount Percentage Shareholders
PT Mestika Benua PT Mestika Benua
Mas 3.658.020.000 731.604.000.000 89,44% Mas
Hendra Halim Hendra Halim
(Wakil Presiden
Direktur) 589.400 117.880.000 0,01% (Vice President Director)
Indra Halim Indra Halim
(Komisaris) 421.400 84.280.000 0,01% (Commissioner)
Sanusi Halim 345.000 69.000.000 0,01% Sanusi Halim
Zulkifli Halim 345.000 69.000.000 0,01% Zulkifli Halim
Yanti Ganda 345.000 69.000.000 0,01% Yanti Ganda
Nursalim 345.000 69.000.000 0,01% Nursalim
Achmad Suherman
Kartasasmita Achmad Suherman Kartasasmita
(Presiden Direktur) 250.300 50.060.000 0,01% (President Director)
Andy
(Direktur Andy
Kepatuhan) 157.500 31.500.000 0,00% (Compliance Director)
Yusri Hadi Yusri Hadi
(Direktur Umum) 139.900 27.980.000 0,00% (General Director)
Witarsa Oemar
(Presiden Witarsa Oemar
Komisaris) 95.300 19.060.000 0,00% (President Commissioner)
Harun Ansari
(Direktur Harun Ansari
Operasional) 90.000 18.000.000 0,00% (Operational Director)
Masyarakat 365.925.000 73.185.000.000 8,95% Public
Jumlah 4.027.068.800 805.413.760.000 98,46% Total
Saham treasuri 63.021.200 12.604.240.000 1,54% Treasury shares
Jumlah 4.090.090.000 818.018.000.000 100,00% Total
2022
Saham/ Jumlah/ Persentase/
Pemegang saham Shares Amount Percentage Shareholders
PT Mestika Benua PT Mestika Benua
Mas 3.658.020.000 731.604.000.000 89,44% Mas
Indra Halim Indra Halim
(Komisaris) 345.000 69.000.000 0,01% (Commissioner)
Hendra Halim
(Wakil Presiden Hendra Halim
Direktur) 345.000 69.000.000 0,01% (Vice President Director)
Sanusi Halim 345.000 69.000.000 0,01% Sanusi Halim
Zulkifli Halim 345.000 69.000.000 0,01% Zulkifli Halim
Yanti Ganda 345.000 69.000.000 0,01% Yanti Ganda
Nursalim 345.000 69.000.000 0,01% Nursalim
Masyarakat 366.978.800 73.395.760.000 8,97% Public
Jumlah 4.027.068.800 805.413.760.000 98,46% Total
Saham treasuri 63.021.200 12.604.240.000 1,54% Treasury shares
Jumlah 4.090.090.000 818.018.000.000 100,00% Total
84
2023 Annual Report PT Bank Mestika Dharma Tbk 475
Page 476
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Berdasarkan hasil keputusan Rapat Umum Pemegang Based on the decision of Shareholders' General Meeting which
Saham yang diaktakan dalam akta notaris No.32 notarized by notarial deed No.32 dated May 25, 2018 from
tanggal 25 Mei 2018 dari Notaris Ekoevidolo, S.H., Notary Ekoevidolo, S.H., the shareholders had agreed the
pemegang saham menyetujui rencana manajemen management plan to buy back outstanding Bank's shares with
untuk melakukan pembelian kembali saham yang maximum purchase amounted to Rp 493,000,000 gradually
beredar Bank dengan pembelian maksimum sebesar until November 30, 2019.
Rp 493.000.000 dengan cara bertahap sampai dengan
tanggal 30 November 2019.
Berdasarkan hasil keputusan Rapat Umum Pemegang Based on the decision of Shareholders' General Meeting which
Saham yang diaktakan dalam akta notaris No.25 notarized by notarial deed No.25 dated May 9, 2019 from
tanggal 9 Mei 2019 dari Notaris Ekoevidolo, S.H., Notary Ekoevidolo, S.H., the shareholders had agreed the
pemegang saham menyetujui rencana manajemen management plan to buy back outstanding Bank's shares with
untuk melakukan pembelian kembali saham yang maximum purchase amounted to Rp 394,500,000 gradually
beredar Bank dengan pembelian maksimum sebesar until October 30, 2020.
Rp 394.500.000 dengan cara bertahap sampai dengan
tanggal 9 Oktober 2020.
Berdasarkan hasil keputusan Rapat Umum Pemegang Based on the decision of Shareholders' General Meeting which
Saham yang diaktakan dalam akta notaris No.17 notarized by notarial deed No.17 dated August 18, 2020 from
tanggal 18 Agustus 2020 dari Notaris Ekoevidolo, Notary Ekoevidolo, S.H., the shareholders had agreed the
S.H., pemegang saham menyetujui rencana management plan to buy back outstanding Bank's variable
manajemen untuk melakukan pembelian kembali shares with maximum purchase amounted to Rp 396,200,000
saham yang beredar Bank yang bersifat variabel gradually until February 18, 2022 by appointing 1 (one) stock
dengan pembelian maksimum sebesar Rp 396.200.000 exchange member.
dengan cara bertahap sampai dengan tanggal
18.Februari 2022 dengan menunjuk 1 (satu) anggota
Bursa.
Berdasarkan SEOJK No.3/SEOJK.04/2020 sebagai Based on SEOJK No.3/SEOJK.04/2020 as an effort to
upaya memberikan stimulus perekonomian dan provide an economic stimulus and reduce the impact of a
mengurangi dampak pasar yang berfluktuasi secara significantly fluctuating market, management buy back the
signifikan manajemen melakukan pembelian kembali Bank's shares.
saham Bank.
Pada tahun 2021, Bank melakukan penjualan saham In 2021, the Bank’s sold 112.700 treasury shares amounting
treasuri dengan jumlah sebanyak 112.700 lembar to Rp 155,272,425.
saham senilai Rp 155.272.425.
85
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Page 477
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
23. SELISIH PENILAIAN KEMBALI ASET TETAP 23. REVALUATION SURPLUS OF FIXED ASSETS
Bank Melakukan penilaian kembali (revaluasi) aset The Bank carried out fixed assets revaluation in 2015, 2018,
tetap di tahu 2015, 2018, 2019 dan 2022, semuanya 2019 and 2022, all using the services of an independent
menggunakan jasa penilai independen Kantor Jasa appraiser Public Appraisal Services Office (KJPP).
Penilai Publik (KJPP).
Selisih Penilaian
Kembali Aset
Tetap / Revaluation
Surplus of Fixed
Tahun Assets Years
2015 272.552.992.886 2015
2018 44.008.457.301 2018
2019 31.228.745.884 2019
2021 27.800.671.646 2021
375.590.867.717
24. DIVIDEN 24. DIVIDENDS
Berdasarkan akta No.51 tanggal 7 Juni 2023 Bank Based on deed No.51 dated June 7, 2023 the Bank distributed
membagikan dividen sebesar Rp 34,27 per lembar dividends of Rp 34.27 per share (equivalent to Rp
(ekuivalen dengan Rp 138.007.647.776) yang diambil 138,007,647,776) which is derived from retained earnings in
dari saldo laba ditahan tahun 2022. 2022.
Berdasarkan akta No.7 tanggal 24 Mei 2022 Bank Based on deed No. 7 dated May 24, 2022 the Bank distributed
membagikan dividen sebesar Rp 34,26 per lembar dividends of Rp 34.26 per share (equivalent to
(ekuivalen dengan Rp 137.967.377.088) yang diambil Rp . 137,967,377,088) which is derived from retained earnings
dari saldo laba ditahan tahun 2021. in year 2021.
25. PENDAPATAN BUNGA 25. INTEREST INCOME
2023 2022
Kredit yang diberikan 823.055.509.121 830.637.208.305 Loans
Efek-efek 355.816.366.722 449.844.923.671 Marketable securities
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 46.948.336.889 5.045.083.727 Indonesia and other banks
Giro pada Bank Current account with Bank
Indonesia 7.476.541.269 6.195.736.185 Indonesia
Current account with other
Giro pada bank lain 36.132.445 23.314.158 banks
Jumlah 1.233.332.886.446 1.291.746.266.046 Total
86
2023 Annual Report PT Bank Mestika Dharma Tbk 477
Page 478
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Jumlah pendapatan bunga kepada pihak berelasi untuk Total interest income to related parties for 2023 and 2022
tahun 2023 dan 2022 masing-masing sebesar amounted Rp 11,235,203,114 and Rp 9,764,857,133,
Rp.11.235.203.114 dan Rp 9.764.857.133 (Catatan 35). respectively (Note 35).
26. BEBAN BUNGA 26. INTEREST EXPENSES
2023 2022
Beban bunga Interest expense
Deposito berjangka 223.519.657.405 207.177.408.315 Time deposits
Tabungan 29.864.602.460 30.453.969.638 Savings
Giro 9.868.292.731 9.925.326.516 Current accounts
Repo 8.371.258.180 23.729.717.848 Repo
Call money 2.526.854.167 2.410.255.556 Call money
274.150.664.943 273.696.677.873
Lain-lain Others
Premi penjaminan Premium of deposit
simpanan (Catatan 38) 22.191.496.511 23.356.046.404 guarantee (Note 38)
Jumlah 296.342.161.454 297.052.724.277 Total
Jumlah beban bunga kepada pihak berelasi untuk tahun Total interest expense to related parties for 2023 and 2022
2023 dan 2022 masing-masing sebesar Rp 10.355.025.758 amounted to Rp 10,355,025,758 and Rp 8,354,885,167,
dan Rp 8.354.885.167 (Catatan 35). respectively (Note 35).
27. PENDAPATAN OPERASIONAL LAINNYA 27. OTHER OPERATING INCOME
2023 2022
Gain from sale of marketable
Laba penjualan efek-efek 38.028.148.027 39.014.574.459 securities
Administrasi simpanan dan Saving and other
lainnya 13.841.696.777 15.219.976.097 administrations
Asuransi kredit 5.570.251.206 7.161.883.879 Loans insurance
Lain-lain 16.729.510.028 19.643.492.730 Others
Jumlah 74.169.606.038 81.039.927.165 Total
87
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Page 479
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
28. BEBAN TENAGA KERJA 28. PERSONNEL EXPENSES
2023 2022
Gaji dan upah 195.777.403.876 183.117.042.375 Salaries and benefits
Bonus 38.044.593.974 36.681.840.312 Bonuses
Tunjangan lain 19.882.163.750 14.770.147.261 Other allowances
Imbalan kerja karyawan Employee benefit
(Catatan 33) 14.339.052.000 14.575.581.000 (Note 33)
Iuran BPJS 11.970.073.331 11.207.223.264 BPJS contribution
Pendidikan dan pelatihan 9.777.898.144 2.566.420.857 Education and training
Honorarium 7.500.948.670 8.273.166.050 Honorarium
Lembur 338.392.000 247.049.000 Overtime
Jumlah 297.630.525.745 271.438.470.119 Total
Jumlah remunerasi yang diberikan kepada Dewan The total remuneration for the Board of Commissioners and
Komisaris dan Direksi Bank untuk tahun 2023 dan 2022 Directors for 2023 and 2022 amounted to Rp 31,289,491,220 and
masing-masing sebesar Rp 31.289.491.220 dan Rp 34,421,401,622, respectively.
Rp 34.421.401.622.
2023
Jumlah
pegawai/
Total Gaji/ Tunjangan/ Jumlah/
employee Salaries Allowance Total
Board of
Dewan Komisaris 4 2.957.684.400 4.543.264.270 7.500.948.670 Commissioners
Direksi 5 8.020.369.080 15.768.173.470 23.788.542.550 Board of Directors
Komite Audit 2 211.061.240 62.559.646 273.620.886 Audit Committee
Pejabat Eksekutif 31 17.013.538.870 16.012.415.299 33.025.954.169 Executive officers
Jumlah 42 28.202.653.590 36.386.412.685 64.589.066.275 Total
2022
Jumlah
pegawai/
Total Gaji/ Tunjangan/ Jumlah/
employee Salaries Allowance Total
Board of
Dewan Komisaris 4 2.771.700.450 5.501.465.600 8.273.166.050 Commissioners
Direksi 5 7.517.452.540 18.630.783.032 26.148.235.572 Board of Directors
Komite Audit 2 148.124.470 59.827.149 207.951.619 Audit Committee
Pejabat Eksekutif 31 15.968.214.880 14.574.348.939 30.542.563.819 Executive officers
Jumlah 42 26.405.492.340 38.766.424.720 65.171.917.060 Total
88
2023 Annual Report PT Bank Mestika Dharma Tbk 479
Page 480
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
2023 2022
Barang dan jasa 48.040.251.699 41.284.248.390 Goods and services
Tenaga kerja outsourcing 23.726.076.724 22.054.006.510 Outsourcing labour
Penyusutan aset tetap Depreciation of fixed assets
(Catatan 13) 22.439.502.861 21.533.271.727 (Note 13)
Pemeliharaan dan perbaikan 19.051.248.957 16.365.527.767 Repair and maintenance
Iklan dan promosi 17.450.295.062 17.624.062.275 Advertisement and promotion
Amortisasi aset takberwujud Amortisation of intangible assets
(Catatan 14) 9.907.809.255 4.684.404.353 (Note 14)
Jasa profesional 4.647.805.511 1.035.440.000 Professional fees
Pajak 3.047.523.680 2.933.020.400 Taxes
Asuransi 1.274.686.513 1.266.566.316 Insurance
Penyusutan aset hak-guna Depreciation of right-of-use assets
(Catatan 15) 906.398.205 867.287.165 (Note 15)
Lain-lain 29.287.383.537 23.508.983.240 Others
Jumlah 179.778.982.004 153.156.818.143 Total
30. CADANGAN KERUGIAN PENURUNAN NILAI 30. ALLOWANCE FOR IMPAIRMENT LOSSES ON
ASET KEUANGAN FINANCIAL ASSETS
2023 2022
Kredit yang diberikan (41.856.881.837) (24.372.682.250) Loans
Komitmen dan kontinjensi (1.935.944.103) 386.413.548 Commitments and contingencies
Tagihan akseptasi (205.528.723) (181.406.409) Acceptance receivables
Aset lain-lain 6.736.589 (207.877.222) Other asets
Giro pada bank lain 4.935.748 (5.461.136) Current accounts with other banks
Jumlah (43.986.682.326) (24.381.013.469) Total
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Page 481
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
31. PENDAPATAN (BEBAN) NON-OPERASIONAL 31. NON-OPERATING INCOME (EXPENSES)
2023 2022
Pendapatan non-operasional Non-operating income
Sewa 912.551.613 992.301.211 Rent
Laba selisih kurs 355.145.792 12.915.509 Gain on foreign exchange
Laba penjualan aset tetap 308.111.839 774.195.036 Gain on sale of fixed assets
Lainnya 51.471.000 55.092.440 Others
1.627.280.244 1.834.504.196
Beban non-operasional Non-operating expenses
Denda/sanksi (126.676.293) (58.427.477) Penalty/sanctions
Rugi penghapusan aset tetap (5.308.976) (55.432.451) Loss on write-off of fixed assets
Lainnya (171.545.311) (144.627.965) Others
(303.530.580) (258.487.893)
Jumlah pendapatan Total non-operating
non-operasional - bersih 1.323.749.664 1.576.016.303 income - net
32. KOMITMEN DAN KONTINJENSI 32. COMMITMENTS AND CONTINGENCIES
2023 2022
Komitmen Commitments
Liabilitas komitmen Commitment payables
Fasilitas kredit yang diberikan
yang belum digunakan Unused loans facilities
- Rupiah (2.138.682.890.712) (1.905.136.205.848) - Rupiah
- Mata uang asing - (140.122.756) - Foreign currencies
Letter of credit yang diterbitkan (35.399.575.665) (155.533.764.771) Letter of credit issued
Komitmen lainnya letter of credit (102.157.842.146) (18.225.841.145) Other commitments letter of credit
Komitmen - bersih (2.276.240.308.523) (2.079.035.934.520) Commitments - net
Kontinjensi Contingencies
Tagihan kontinjensi Contingent receivables
Pendapatan bunga dalam Interest receivables on non-
penyelesaian 10.129.468.650 17.744.478.338 performing assets
Liabilitas kontinjensi Contingent liabilities
Bank garansi yang diterbitkan (66.640.110.942) (64.274.056.000) Bank guarantees issued
Kontinjensi - bersih (56.510.642.292) (46.529.577.662) Contingencies-net
Liabilitas komitmen Commitments and
dan kontinjensi - bersih (2.332.750.950.815) (2.125.565.512.182) contingent liabilities - net
90
2023 Annual Report PT Bank Mestika Dharma Tbk 481
Page 482
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
33. LIABILITAS IMBALAN KERJA KARYAWAN 33. EMPLOYEE BENEFIT OBLIGATIONS
Liabilitas dan beban imbalan kerja karyawan dihitung Employee benefit obligations and expenses are calculated by
oleh Aktuaris Independen KKA Rinaldi & Zulhamdi Independent Actuary KKA Rinaldi & Zulhamdi with its report
tanggal 7 Maret 2024 dan 2 Maret 2023. Aktuaris dated March 7, 2024 and March 2, 2023. The Actuary used the
menggunakan metode Projected Unit Credit baik untuk projected unit credit method for computing Post-Employment
Imbalan Kerja Karyawan. Benefit.
2023 2022
Tingkat diskonto 7,00% 7,50% Discount rate
Tingkat kenaikan gaji 7,00% 7,00% Salary increment rate
Jumlah liabilitas imbalan kerja karyawan di laporan The amounts included in the statements of financial position
posisi keuangan ditentukan sebagai berikut : arising from employee benefit obligations are as follows :
2023 2022
Nilai kini liabilitas imbalan pasti 90.731.758.552 76.120.266.108 Present value of obligations
Beban imbalan kerja karyawan yang diakui di laba rugi The employee benefit expense recognised in profit or loss are as
adalah sebagai berikut : follows :
2023 2022
Biaya jasa kini 9.014.738.000 7.954.726.000 Current service cost
Biaya bunga 5.324.314.000 6.620.855.000 Interest cost
Jumlah (Catatan 29) 14.339.052.000 14.575.581.000 Total (Note 29)
Mutasi liabilitas yang diakui pada laporan posisi The movements in the liability recognized in the statements of
keuangan adalah sebagai berikut : financial position are as follows :
2023 2022
Saldo awal 76.120.266.108 89.224.232.625 Beginning balance
Beban di laba rugi 14.339.052.000 14.575.581.000 Expense in profit or loss
Penghasilan komprehensif lain 5.635.348.000 (25.787.213.000) Other comprehensive income
Pembayaran manfaat (5.362.907.556) (1.892.334.517) Payment of benefits
Saldo akhir 90.731.758.552 76.120.266.108 Ending balance
Pengukuran kembali atas liabilitas imbalan kerja The movement in the employee benefit obligations are as follows:
karyawan adalah sebagai berikut :
2023 2022
Saldo awal (99.148.000) 25.688.065.000 Beginning balance
(Laba) rugi aktuaria 5.635.348.000 (25.787.213.000) Actuarial (gain) loss
Jumlah pengukuran kembali Remeasurement of defined
atas liabilitas imbalan pasti 5.536.200.000 (99.148.000) benefit liabilty
91
482 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Analisa sensitivitas Sensitivity analysis
Pada tanggal 31 Desember 2023, perubahan terhadap As at December 31, 2023, a change in one actuary assumption,
salah satu asumsi aktuaris, dengan anggapan asumsi assuming the other assumptions are constant, will have an
yang lain konstan, akan berdampak kepada liabilitas impact on employee benefits liabilities as shown in the table
imbalan kerja karyawan seperti pada tabel di bawah : below:
Kenaikan/ Penurunan/
Increase 1% Decrease 1 %
Tingkat diskonto 2.218.921.448 17.960.715.448 Discount rate
Tingkat kenaikan upah 18.265.792.448 1.826.989.448 Salary increase
Meskipun analisa di atas tidak mempertimbangkan Although the above analysis does not consider the distribution of
distribusi arus kas seperti yang direncanakan, angka di cash flows as planned, the figures above show the sensitivity of
atas menunjukkan sensitivitas dari asumsi tersebut. this assumption.
34. SEGMEN OPERASI 34. OPERATING SEGMENT
Bank melakukan analisa segmen secara geografis The Bank has conducted segment analysis based on the
dimana manajemen menelaah laporan internal geographical area where the management reviews internal
manajemen secara bulanan untuk masing-masing area. management reports on a monthly basis. The Bank's
Berikut adalah ringkasan yang menjelaskan tiap-tiap geographical area are as follows:
area geografis dalam Bank :
- Sumatera yang meliputi area Medan, Pematang - Sumatra which covers area of Medan, Pematang Siantar,
Siantar, Kisaran, Rantau Prapat, Pekanbaru, Padang, Kisaran, Rantau Prapat, Pekanbaru, Padang, Batam,
Batam, Padang Sidempuan, Jambi dan Palembang. Padang Sidempuan, Jambi and Palembang.
- Di luar Sumatera yang meliputi area Jakarta dan - Outside Sumatra, which covers Jakarta and Surabaya area.
Surabaya.
2023 2022
Jumlah aset Total assets
Sumatera 14.307.846.824.022 15.106.395.616.268 Sumatra
Di luar Sumatera 1.746.976.781.741 1.477.595.311.263 Outside Sumatra
Jumlah 16.054.823.605.763 16.583.990.927.531 Total
Pendapatan operasional Operating income
Sumatera 1.197.129.592.194 1.282.428.417.466 Sumatra
Di luar Sumatera 154.424.102.213 132.454.058.468 Outside Sumatra
Jumlah 1.351.553.694.407 1.414.882.475.934 Total
92
2023 Annual Report PT Bank Mestika Dharma Tbk 483
Page 484
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023 2022
Laba operasional Income from operations
Sumatera 444.883.360.929 581.021.895.141 Sumatra
Di luar Sumatera 88.907.270.949 87.836.971.386 Outside Sumatra
Jumlah 533.790.631.878 668.858.866.527 Total
Laba sebelum pajak Profit before tax
Sumatera 485.747.659.489 611.000.965.095 Sumatra
Di luar Sumatera 49.366.722.053 59.433.917.735 Outside Sumatra
Jumlah 535.114.381.542 670.434.882.830 Total
35. INFORMASI MENGENAI PIHAK-PIHAK 35. RELATED PARTY INFORMATION
BERELASI
Pihak-pihak berelasi/ Hubungan/ Jenis transaksi/
Related parties Relationship Type of transaction
PT Mestika Benua Mas Entitas induk/Parent entity Simpanan nasabah/
Deposits from customer
PT BPR Asia Bintang Cemerlang Entitas sepengendali/ Simpanan bank lain/
Associated Deposits from other banks
PT BPR Prima Tata Patumbak Entitas sepengendali/ Simpanan bank lain/
Associated Deposits from other banks
PT Palmtrimitra Indotama Entitas afiliasi/ Kredit yang diberikan,
Affiliated entity simpanan nasabah/
Loans, deposits from customer
PT Sierah Betung Indah Entitas afiliasi/ Simpanan nasabah/
Affiliated entity Deposits from customer
Personel manajemen kunci/ Dewan komisaris, direksi dan pejabat eksekutif Kredit yang diberikan,
Key management personnel bank serta anggota keluarga dekat dengan orang- simpanan nasabah/
orang tersebut/ Loans, deposits from customer
Board of commissioners, directors and executive bank
officers and close members of the families of such
individuals
Keluarga pemegang saham/ Keluarga pemegang saham/ Kredit yang diberikan,
Family member of Shareholder Family member of Shareholder simpanan nasabah/
Loans, deposits from customer
93
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Page 485
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Saldo dan transaksi dengan pihak-pihak berelasi adalah Balances and transactions with related parties are as follows :
sebagai berikut :
2023 2022
Kredit yang diberikan Loans
Keluarga pemegang saham 11.109.043.767 126.952.560.792 Family member of Shareholder
Personel manajemen kunci 140.667.283.337 10.308.764.096 Key management personnels
PT Palmtrimitra Indotama 4.839.688.524 8.092.138.609 PT Palmtrimitra Indotama
156.616.015.628 145.353.463.497
Cadangan kerugian penurunan
nilai (485.933.151) (2.082.502.653) Allowance for impairment losses
156.130.082.477 143.270.960.844
Persentase terhadap Percentage of
jumlah aset 0,97% 0,86% total assets
Simpanan nasabah Deposits from customers
Giro Current accounts
Keluarga pemegang saham 68.432.672 1.891.002.005 Family member of Shareholder
PT Sierah Betung Indah 213.196.925 1.025.633.612 PT Sierah Betung Indah
PT Mestika Benua Mas 368.991.736 495.599.003 PT Mestika Benua Mas
Personel manajemen kunci 11.438.380.714 3.593 Key management personnels
12.089.002.047 3.412.238.213
Tabungan Savings deposits
Personel manajemen kunci 11.925.822.195 12.335.519.453 Key management personnels
Keluarga pemegang saham 2.432.146.778 9.546.355.750 Family member of Shareholder
14.357.968.973 21.881.875.203
Deposito berjangka Time deposits
Keluarga pemegang saham - 234.955.177.678 Family member of Shareholder
Personel manajemen kunci 335.156.863.658 50.460.087.941 Key management personnels
PT Mestika Benua Mas 11.000.000.000 6.000.000.000 PT Mestika Benua Mas
346.156.863.658 291.415.265.619
372.603.834.678 316.709.379.035
Persentase terhadap Percentage of
jumlah liabilitas 3,34% 2,63% total liabilities
Simpanan dari bank lain Deposits from other banks
Giro Current accounts
PT BPR Prima Tata Patumbak 895.310.167 5.103.051 PT BPR Prima Tata Patumbak
PT BPR Asia Bintang Cemerlang - 197.249.768 PT BPR Asia Bintang Cemerlang
895.310.167 202.352.819
Deposito berjangka Time deposits
PT BPR Asia Bintang Cemerlang - 2.507.191.781 PT BPR Asia Bintang Cemerlang
895.310.167 2.709.544.600
Persentase terhadap Percentage of
jumlah liabilitas 0,01% 0,02% total liabilities
94
2023 Annual Report PT Bank Mestika Dharma Tbk 485
Page 486
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023 2022
Pendapatan bunga Interest income
Keluarga pemegang saham 1.140.971.214 8.282.747.673 Family member of Shareholder
Personel manajemen kunci 9.517.466.541 625.865.356 Key management personnels
PT Palmtrimitra Indotama 576.765.359 856.244.104 PT Palmtrimitra Indotama
11.235.203.114 9.764.857.133
Persentase terhadap jumlah Percentage of total
pendapatan bunga 0,91% 0,76% interest income
Beban bunga Income and expenses
Keluarga pemegang saham 7.178.180 6.316.297.977 Family member of Shareholder
Personel manajemen kunci 9.923.494.098 1.746.062.559 Key management personnels
PT Mestika Benua Mas 318.773.918 270.367.462 PT Mestika Benua Mas
PT Sierah Betung Indah 3.737.787 12.037.778 PT Sierah Betung Indah
Simpanan dari Bank Lain 101.841.775 10.119.391 Deposits from other banks
10.355.025.758 8.354.885.167
Persentase terhadap jumlah Percentage of total
beban bunga 3,49% 2,81% interest expenses
Liabilitas imbalan kerja karyawan 25.313.106.023 21.757.312.000 Employee benefit obligations
Persentase terhadap jumlah Percentage of total
liabilitas imbalan kerja karyawan 27,90% 28,58% employee benefit obligations
Kompensasi kepada personil Compensation of key
manajemen kunci management personnel
Imbalan kerja jangka pendek 31.289.491.220 34.421.401.622 Short-term employee benefits
Imbalan pasca kerja 25.313.106.023 21.757.312.000 Post-employment benefits
56.602.597.243 56.178.713.622
Persentase terhadap Percentage of total
jumlah beban tenaga kerja 19,02% 20,70% personnel expenses
36. MANAJEMEN RISIKO 36. RISK MANAGEMENT
Penerapan manajemen risiko di Bank mengacu pada Implementation of risk management in Bank accordance with the
Peraturan Otoritas Jasa Keuangan (POJK) Financial Services Authority Regulation (POJK)
No.18/POJK.03/2016 tanggal 16 Maret 2016 dan Surat No.18/POJK.03/2016 dated March 16, 2016 and the Financial
Edaran Otoritas Jasa Keuangan (SEOJK) Services Authority Circular Letter No.34/SEOJK.03/2016 dated
No.34/SEOJK.03/2016 tanggal 1 September 2016 September 1, 2016 regarding Application of Risk Management for
tentang Penerapan Manajemen Risiko bagi Bank Commercial Banks.
Umum.
95
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pengelolaan risiko tidak hanya terbatas pada Risk management is not merely related to monitoring, reporting and
pemantauan, pelaporan dan evaluasi terhadap risiko- evaluating the risks, but also detecting and to anticipate the possible
risiko yang terjadi, namun juga mendeteksi dan risks. Management's commitment to enhance the quality of risk
mengantisipasi risiko-risiko yang mungkin terjadi. management is implemented by formulating the manual of
Komitmen manajemen untuk meningkatkan kualitas Guidelines for Application of Risk Management which shall cover
Pengelolaan risiko diwujudkan melalui penyusunan the policies and procedures as follows :
buku Pedoman Penerapan Manajemen Risiko yang
mencakup kebijakan dan prosedur yang meliputi :
- Pengawasan aktif Dewan Komisaris dan Direksi; - Active supervision by the Board of Commissioners and Board of
Directors;
- Kecukupan kebijakan, prosedur dan penetapan limit; - Adequacy of policies, procedures and establishment of limits;
- Kecukupan proses identifikasi, pengukuran, - Adequacy of processes of identification, measurement,
pemantauan dan pengendalian risiko serta sistem monitoring and control of risks and the Risk Management
informasi Manajemen Risiko; dan information system; and
- Sistem pengendalian internal yang menyeluruh. - Comprehensive internal control system.
Selain itu, manajemen telah membentuk Komite In addition, the management has been establishing the Risk
Manajemen Risiko dan Bagian Manajemen Risiko, Management Committee and Risk Management Department,
dengan harapan pengelolaan risiko secara keseluruhan where, the overall risk management will be integrated, coordinated,
dapat dilakukan secara terpadu, terarah, terkoordinir and continuously practice to improve operational performance.
dan berkesinambungan untuk meningkatkan kinerja
usaha Bank.
Sesuai dengan kompleksitas usahanya, Bank telah According to the complexity of business, the Bank has managed 8
mengelola 8 (delapan) jenis risiko yaitu risiko kredit, (eight) risks, namely credit risk, liquidity risk, market risk,
risiko likuiditas, risiko pasar, risiko operasional, risiko operational risk, compliance risk, legal risk, strategic risk and
kepatuhan, risiko hukum, risiko strategik dan risiko reputation risk.
reputasi.
Setiap triwulan, Bank telah menyusun profil risiko yang Quarterly, the Bank has prepared the outline of risks profile which
secara garis besar dapat mencerminkan tingkat risiko reflected the Bank's risk rate.
yang dimiliki oleh Bank.
Kerangka manajemen risiko Risk management framework
Struktur tata kelola Bank yang saat ini diterapkan The governance structure of Bank currently applied works to ensure
berfungsi untuk memastikan independensi dan independence and transparency in the entire risk management
transaparansi dalam seluruh proses manajemen risiko, process, so that consistentcy risk management implementation can
sehingga konsistensi penerapan manajemen risiko dapat run well.
berjalan dengan baik.
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2023 Annual Report PT Bank Mestika Dharma Tbk 487
Page 488
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dewan Komisaris dan Direksi Bank dibantu oleh The Board of Commissioners and Directors of Bank are assisted by
komite-komite yang terkait dengan pengelolaan risiko committees related to risk management which carry out control
yang menjalankan fungsi pengendalian dalam rangka functions in order to ensure the effectiveness of risk management
memastikan efektivitas pelaksanaan manajemen risiko implementation has been carried out well. The organizational
telah dijalankan dengan baik. Struktur organisasi yang structure related to the implementation of the risk management
terkait dengan pelaksanaan fungsi manajemen risiko function ensures that the Risk Management Section is independent
memastikan Bagian Manajemen Risiko independen of the risk taking unit.
terhadap risk taking unit.
Bank membentuk perangkat yang berfungsi untuk Bank established a device that functions for doing monitor and
melakukan pemantauan serta pengelolaan di dalam manage the implementation of risk management, namely :
penerapan manajemen risiko, yaitu :
1. Komite Manajemen Risiko, memiliki tanggung jawab 1. The Risk Management Committee, have responsibility for :
untuk :
- Memberikan rekomendasi kepada Presiden - Provide recommendations to the President Director for the
Direktur terhadap evaluasi kebijakan dan evaluation of the Bank's risk management policies and
pelaksanaan manajemen risiko Bank; implementation;
- Bersama-sama dengan Kepala Bagian yang terkait - Together with the Heads of related Sections and the Risk
dan Bagian Manajemen Risiko melakukan Management Section, prepare a Risk Management Policy
penyusunan Kebijakan Manajemen Risiko including a Risk Management strategy and framework as
termasuk strategi dan kerangka Manajemen Risiko well as contingency plans in anticipating the occurrence of
serta rencana kontijensi dalam mengantisipasi abnormal conditions;
terjadinya kondisi yang tidak normal;
- Melakukan penyempurnaan proses Manajemen - Make improvements to the Risk Management process
Risiko secara berkala maupun bersifat insidentil periodically or incidentally as a result of changes in the
sebagai akibat dari suatu perubahan kondisi Bank's external and internal conditions which affect the
eksternal dan internal Bank yang mempengaruhi Bank's capital adequacy and Risk profile;
kecukupan permodalan dan profil Risiko Bank;
- Penetapan (justification) atas hal-hal yang terkait - Determination (justification) of matters related to business
dengan keputusan-keputusan bisnis yang decisions that deviate from Bank procedures and policies;
menyimpang dari prosedur dan kebijakan Bank;
- Pelaksanaan rapat Komite Manajemen Risiko - Implementation of Risk Management Committee meetings
dilakukan secara berkala dengan pembahasan are carried out periodically with discussions related to the
terkait pengelolaan manajemen risiko Bank. Bank's risk management.
2. Komite Pemantau Risiko, memiliki tanggung jawab 2. The Risk Monitoring Committee, have responsibility for:
untuk:
- Membantu Dewan Komisaris dalam proses - Assist the Board of Commissioners in the process of granting
pemberian persetujuan kebijakan manajemen risiko; approval to risk management policies;
- Membantu Dewan Komisaris dalam hal evaluasi - Assist the Board of Commissioners in evaluation matters
tentang kesesuaian kebijakan manajemen risiko about the suitability of risk management policies with the
dengan pelaksanaan kebijakan tersebut; implementation of these policies;
- Membantu Dewan Komisaris memantau dan - Assist the Board of Commissioners monitoring and
mengevaluasi pelaksanaan tugas Komite evaluating the implementation of the duties of the Risk
Manajemen Risiko dan Bagian Manajemen Risiko, Management Committee and the Risk Management Section,
guna memberikan rekomendasi kepada Dewan in order to provide recommendations to the Board of
Komisaris; Commissioners;
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Membantu Dewan Komisaris menyusun laporan- - Assist the Board of Commissioners compiling the required
laporan yang dibutuhkan terkait dalam pelaksanaan reports related to the implementation of the Risk Monitoring
tugas Komite Pemantau Risiko. Committee's duties.
3. Bagian Manajemen Risiko, independen dari satuan 3. The Risk Management Section, independent from the business
kerja bisnis dan bertanggung jawab untuk : work unit and are responsible for :
- Memberikan masukan kepada Direksi dalam - Provide input to Directors in the preparation of policies,
penyusunan kebijakan, strategi, dan kerangka strategies and Risk Management frameworks;
Manajemen Risiko;
- Mengembangkan prosedur dan alat untuk - Develop procedures and tools for identification, measurement,
identifikasi, pengukuran, pemantauan dan monitoring and control of risks;
pengendalian risiko;
- Memantau implementasi kebijakan, strategi, dan - Monitor the implementation of Risk Management policies,
kerangka Manajemen Risiko yang strategies and frameworks recommended by the Risk
direkomendasikan oleh Komite Manajemen Risiko Management Committee and approved by Directors;
dan telah disetujui oleh Direksi;
- Memantau posisi dan eksposur risiko secara - Monitor positions and overall risk exposure related
keseluruhan terkait kepatuhan terhadap Risk compliance the established Risk Appetite Threshold and Risk
Appetite Treshold dan Risk Tolerance yang telah Tolerance;
- Melakukan stress testing guna mengetahui dampak - Conduct stress testing to determine the impact of the
dari implementasi kebijakan dan strategi implementation of Risk Management policies and strategies
Manajemen Risiko terhadap portofolio atau kinerja on the portfolio or overall performance of the Bank;
Bank secara keseluruhan;
- Melakukan kajian atas usulan produk dan/atau - Conduct studies on proposed new products and/or activities
aktivitas baru maupun perubahan yang or changes developed by the lending, funding product
dikembangkan oleh bagian pengembangan produk development section and other activities related to the
lending, funding maupun aktivitas lainnya terkait implementation of Risk Management;
penerapan Manajemen Risiko;
- Merekomendasikan kepada satuan kerja bisnis dan/ - Recommend to the business work unit and/or Risk
atau Komite Manajemen Risiko terkait penerapan Management Committee related to the implementation of risk
manajemen risiko mengenai risiko yang dapat management regarding risk that the Bank can maintain;
dipelihara Bank;
- Pelaksanaan kaji ulang secara berkala dalam terkait - Implementation reviewing periodically related to risk
kerangka manajemen risiko, keakuratan metodologi management framework, the accuracy of the assessment
penilaian dan kecukupan sistem informasi methodology and the adequacy of the risk management
manajemen risiko. information system.
Kebijakan dan prosedur menjadi dasar Bank di dalam Policies and procedures are the basis for Bank in creating the
menciptakan pandangan yang sama diantara seluruh same view among all organizational units, therefore there are
unit organisasi, dengan demikian terdapat pedoman more specific guidelines and directions in managing the risks
dan arahan yang lebih spesifik dalam mengelola risiko inherent in the Bank's business activities.
yang melekat pada aktivitas bisnis Bank.
98
2023 Annual Report PT Bank Mestika Dharma Tbk 489
Page 490
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Kebijakan manajemen risiko Bank ditetapkan untuk The Bank’s risk management policies are established to identify
mengidentifikasi dan menganalisa risiko-risiko yang and analyze the risks faced by the Bank, to set appropriate risk
dihadapi Bank, untuk menetapkan batasan risiko dan limits and controls, and to monitor risks and adherence to limits
pengendalian yang sesuai, serta untuk mengawasi determined. Risk management policies and systems are reviewed
risiko dan kepatuhan terhadap batasan yang telah regularly to reflect changes in market conditions, products and
ditetapkan. Kebijakan dan sistem manajemen risiko services offered. The Bank, through its training and management
ditelaah secara berkala untuk mencerminkan standards and procedures, aims to develop a disciplined and
perubahan dalam kondisi pasar, produk, dan jasa constructive control environment, in which all employees
yang ditawarkan. Bank, melalui pelatihan serta understand their tasks and obligations.
standar dan prosedur pengelolaan, berusaha untuk
mengembangkan lingkungan pengendalian yang taat
dan konstruktif, di mana semua karyawan memahami
tugas dan kewajiban mereka.
Bank mengatur strategi pengendalian risiko melalui The Bank regulates risk control strategies through policies and
kebijakan dan prosedur serta penetapan limit yang procedures as well as setting which has been sets limits, carrying
telah ditetapkan, melakukan stress testing dengan out stress testing by projecting losses that may occur. Hedging,
memproyeksi kerugian yang mungkin akan terjadi. insurance and other controls while taking into account their
Lindung nilai (hedging), asuransi, dan pengendalian suitability to the Bank's risk appetite and business strategy.
lainnya dengan tetap memperhatikan kesesuaiannya
dengan risk appetite dan strategi bisnis Bank.
Risiko kredit Credit risk
Risiko kredit merupakan risiko yang terjadi akibat Credit risk is the risk resulting from the default of counterparty in
kegagalan pihak lawan (counterparty) dalam memenuhi fulfilling its obligation. Credit risk can arise from various functional
kewajibannya. Risiko kredit dapat timbul dari aktivitas activities of the Bank such as credit (finance of fund), treasury and
fungsional Bank yaitu perkreditan (penyediaan dana), investment also operational and services.
treasury dan investasi serta operasional dan pelayanan.
Bank di dalam menetapkan kebijakan manajemen risiko Bank in establishing credit risk management policies is in line with
kredit sejalan dengan perkembangan bisnis Bank dan the Bank's business developments and continues to refer to
tetap mengacu pada kebijakan Regulator yang berlaku applicable Regulatory policies and international best practices which
dan international best practice yang diterapkan di implemented in Indonesian banking.
perbankan Indonesia.
Kebijakan dan prosedur tersebut mencakup : These policies and procedures include :
1. Prosedur yang jelas untuk persetujuan penyediaan 1. Procedures which clear for approval of provision funds, including
dana, termasuk perubahan, pembaruan, dan changes, renewals and refinancing.
pembiayaan kembali.
2. Pemastian bahwa seluruh penyediaan dana dilakukan 2. Ensure that all of funding provisions are carried out in a
secara terkendali (arm’s length basis). controlled manner (arm's length basis).
3. Kebijakan dan prosedur untuk mengidentifikasi 3. Policies and procedures for identifying credit concentration risks,
adanya risiko konsentrasi kredit termasuk identifikasi including identifying Credit Risk originating from country risk
Risiko Kredit yang berasal dari country risk dan and transfer risk.
transfer risk.
99
490 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 491
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
4. Metode perhitungan pencadangan yang dibentuk 4. Method for calculating reserves formed for each funding portfolio,
untuk masing-masing portofolio penyediaan dana, including risk reserves originating from country risk and transfer
termasuk pencadangan risiko yang berasal dari risk.
country risk dan transfer risk.
Di dalam melakukan pengelolaan risiko kredit Bank In managing credit risk, the Bank focuses on several major, elements
berfokus pada beberapa unsur utama yang meliputi which are people's risk-awareness, transparent and layered credit
sumber daya manusia yang sadar risiko, proses process by Credit Committee, clear risk procedures, criteria and
persetujuan kredit yang transparan dan berjenjang oleh measurement tools, adequate credit administration and
Komite Kredit, tata cara, kriteria dan alat ukur risiko documentation also a continuous credit oversight on the loans
yang jelas, administrasi dan dokumentasi yang lengkap portfolio quality.
serta pengawasan kredit secara berkesinambungan
terhadap kualitas kredit yang diberikan.
Upaya yang dilakukan Bank dalam memperbaiki profil Efforts by the Bank in improving credit risk profile are the
risiko kredit adalah monitoring atas debitur dan monitoring of borrowers and taking necessary actions so that the
mengambil tindakan yang diperlukan agar kualitas credit quality does not become non-performing loans (NPL); conduct
kreditnya tidak menjadi non-performing loans (NPL); an intensive collection of problematic debtors; conducted a review
melakukan penagihan secara intensif terhadap debitur and evaluating indicators of risk aspects and compliance aspects to
bermasalah; melakukan kaji ulang dan mengevaluasi evaluate the application of four eyes principles and rating for credit;
indikator aspek risiko dan aspek kepatuhan untuk intensify the Credit Approval Committee meeting for credit approval
mengevaluasi penerapan four eyes principles serta with a large plafond, and consistently monitor the credit in order to
peratingan untuk pemberian kredit; mengintensifkan make qualified and healthy loans expansion.
rapat Komite Pemutus Kredit untuk pemberian kredit
dengan plafon besar; dan secara konsisten memantau
kredit dalam rangka ekspansi kredit yang sehat dan
berkualitas.
Penerbitan bank garansi dan letter of credit eksposur For guarantees and Letter of credit, the maximum exposure to credit
maksimum atas risiko kredit adalah nilai maksimum risk is the maximum amount that the Bank would have to pay, if
yang harus dibayarkan oleh Bank dalam hal timbul obligations of the guarantees and Letter of credit are called upon.
kewajiban atas penerbitan bank garansi dan letter of For credit commitments, the maximum exposure to credit risk is the
credit. Untuk komitmen kredit, eksposur maksimum atas full amount of the undrawn committed credit facilities granted to
risiko kredit adalah sebesar jumlah fasilitas yang belum customers.
ditarik atas fasilitas kredit - committed yang diberikan
kepada nasabah.
Berikut ini adalah rasio kredit bermasalah/ non- The following are the non-performing loans (NPL) ratio and the
performing loans (NPL) dan rasio kualitas aset produktif earning asset quality ratio of the Bank as at December 31, 2023 and
Bank pada tanggal 31 Desember 2023 dan 2022 : 2022 :
2023 2022
Rasio NPL - bruto 1,37% 1,26% NPL ratio - gross
Rasio NPL - bersih 0,69% 0,54% NPL ratio - net
Rasio kualitas aset produktif 0,77% 0,66% Earning assets quality ratio
100
2023 Annual Report PT Bank Mestika Dharma Tbk 491
Page 492
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Sistem pengelolaan manajemen risiko kredit Bank telah The Bank credit risk management system has been standarized in
dibakukan dalam suatu Pedoman Perusahaan (PP) dan the Company's Guidelines (PP) which were reviewed periodically.
dikaji secara periodik.
(i) Eksposur maksimum risiko kredit tanpa (i) The maximum credit risk exposure without calculating the
memperhitungkan agunan dan kredit lainnya. collateral and other credit.
Untuk aset keuangan yang diakui di laporan posisi For financial assets recognized on the statement of financial
keuangan, eksposur maksimum terhadap risiko kredit position, the maximum exposure to credit risk equals their
sama dengan nilai tercatatnya. Untuk liabilitas carrying amount. For contingent liabilities, the maximum
kontinjensi, eksposur maksimum terhadap risiko exposure to credit risk is the maximum amount that the Bank
kredit adalah nilai maksimum yang harus Bank would have to pay if the obligations of the instruments issued are
bayarkan dalam hal timbul kewajiban atas instrumen called upon. For credit commitments, the maximum exposure to
yang diterbitkan. Untuk komitmen kredit, eksposur credit risk is the full amount of the un-drawn committed credit
maksimum terhadap risiko kredit adalah sebesar facilities granted to customers.
jumlah fasilitas yang belum ditarik dari nilai penuh
fasilitas kredit yang telah disepakati (committed)
kepada nasabah.
Eksposur risiko kredit terhadap aset pada laporan Credit risk exposure to assets in the statement of financial
posisi keuangan pada tanggal 31 Desember 2023 dan position as at December 31, 2023 and 2022 are as follows:
2022 adalah sebagai berikut:
2023 2022
Giro pada Bank Indonesia 154.655.829.870 1.026.268.013.626 Current accounts with Bank Indonesia
Giro pada bank lain 35.640.519.818 44.034.099.213 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 799.908.158.481 55.492.679.015 Indonesia and other banks
Efek-efek 4.238.049.629.770 5.176.764.394.788 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements
janji dibeli kembali - 648.668.601.000 to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 629.220.960.855 - under agreements to resell
Kredit yang diberikan 9.393.465.066.697 8.836.486.566.100 Loans
Tagihan akseptasi 82.442.582.189 46.240.394.084 Acceptance receivables
Aset lain-lain 97.211.160.585 115.696.422.571 Other assets
15.430.593.908.265 15.949.651.170.397
Cadangan kerugian Allowance for
penurunan nilai (153.278.768.431) (157.317.353.809) impairment losses
Jumlah - bersih 15.277.315.139.834 15.792.333.816.588 Total - net
2023 2022
Bank garansi yang diterbitkan 66.640.110.942 64.274.056.000 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan 2.138.682.890.712 1.905.276.328.604 Unused loans facilities
Letter of credit yang diterbitkan 35.399.575.665 155.533.764.771 Letter of credit issued
Komitmen lainnya letter of credit 102.157.842.146 18.225.841.145 Other commitments letter of credit
Jumlah 2.342.880.419.465 2.143.309.990.520 Total
101
492 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 493
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di atas menggambarkan eksposur maksimum The above table shows the maximum exposure to credit risk for
atas risiko kredit pada tanggal 31 Desember 2023 dan the Bank as at December 31, 2023 and 2022, without
2022, tanpa memperhitungkan agunan atau calculating the collateral or other credit support. For statement
pendukung kredit lainnya. Untuk aset di laporan of financial position assets, the exposure is determined based on
posisi keuangan, eksposur di atas ditentukan net carrying value as disclosed in the financial statements.
berdasarkan nilai tercatat bersih seperti yang
diungkapkan pada laporan keuangan.
Manajemen yakin akan kemampuan Bank untuk Management believes on the Bank's ability to control and
mengendalikan dan memelihara eksposur risiko kredit maintain its credit risk exposure arising from loans based on the
yang berasal dari kredit yang diberikan berdasarkan following :
hal-hal sebagai berikut :
- Bank telah memiliki pedoman tertulis mengenai - The Bank has written guidelines regarding credit policies
kebijakan dan proses kredit yang mencakup seluruh and processes that cover all aspects of loans granted. Each
aspek pemberian kredit yang dilakukan. Setiap granting of credit should always refer to such policy.
pemberian kredit harus senantiasa mengacu pada
kebijakan tersebut
- Bank telah memiliki sistem deteksi dini - The Bank has an early problem detection system through
permasalahan melalui "early warning system" dan "early warning system" and disciplined monitoring.
pemantauan yang disiplin.
(ii) Konsentrasi risiko aset keuangan dengan eksposur (ii) Concentration of financial asset risk with credit risk exposure
risiko kredit
Risiko konsentrasi kredit timbul ketika sejumlah Credit concentration risk arises when a number of customers are
pelanggan bergerak dalam aktivitas usaha yang sejenis engaged in similar business activities or activities within the
atau memiliki kegiatan usaha dalam wilayah geografis same geographic region, or when they have similar
yang sama, atau memiliki karakteristik yang sejenis characteristics that would cause their ability to meet contractual
yang dapat menyebabkan kemampuan nasabah untuk obligations to be similarly affected by changes in economic or
memenuhi kewajiban kontraktualnya sama-sama other conditions.
dipengaruhi oleh perubahan kondisi ekonomi ataupun
kondisi lainnya.
a. Sektor geografis a. Geographical sectors
Tabel berikut menggambarkan rincian eksposur The following tables break down Bank’s credit exposure at
kredit Bank pada nilai tercatat (tanpa their carrying amounts (without taking into account any
memperhitungan agunan atau pendukung kredit collateral held or other credit support), as categorised by
lainnya), yang dikategorikan berdasarkan area geographical region as at December 31, 2023 and 2022. For
geografis pada tanggal 31 Desember 2023 dan 2022. these tables, Bank has allocated exposures to regions based
Untuk tabel ini, Bank telah mengalokasikan on the customer or counterparty geographical area.
eksposur area berdasarkan wilayah geografis
nasabah atau counterparty.
102
2023 Annual Report PT Bank Mestika Dharma Tbk 493
Page 494
494
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Sumatera Utara/ Riau/ Sumatera Selatan/ Sumatera Barat/ Jawa Timur/ Lain-lain/ Jumlah/
DKI Jakarta Jambi
North Sumatra Riau/ South Sumatra West Sumatra East Java Others Total
Aset Assets
LAPORAN DIREKSI
Giro pada Current accounts with
Board of Directors Report
Bank Indonesia 154.655.829.870 - - - - - - - 154.655.829.870 Bank Indonesia
Giro pada Current accounts
bank lain - - 35.640.519.818 - - - - - 35.640.519.818 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - - 799.908.158.481 - - - - - 799.908.158.481 and other banks
Efek-efek - - 4.238.049.629.770 - - - - - 4.238.049.629.770 Marketable securities
Tagihan atas efek-efek Receivables on securities
yang dibeli dengan purchased under
janji dijual kembali - - 629.220.960.855 - - - - - 629.220.960.855 agreements to resell
Kredit yang
diberikan 4.858.117.765.980 675.727.058.427 1.159.686.467.980 509.144.986.443 147.196.457.048 153.230.388.702 255.340.009.970 1.635.021.932.147 9.393.465.066.697 Loans
Acceptance
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Tagihan akseptasi 82.442.582.189 - - - - - - - 82.442.582.189 receivables
Aset lain-lain 78.125.770.089 3.128.443.895 3.693.014.477 1.861.240.081 728.089.034 896.336.563 962.001.314 7.816.265.132 97.211.160.585 Other assets
5.173.341.948.128 678.855.502.322 6.866.198.751.381 511.006.226.524 147.924.546.082 154.126.725.265 256.302.011.284 1.642.838.197.279 15.430.593.908.265
Cadangan kerugian Allowance for
penurunan nilai (153.278.768.431) impairment losses
Jumlah 15.277.315.139.834 Total
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
103
Page 495
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Sumatera Utara/ Riau/ Sumatera Selatan/ Jawa Timur/ Lain-lain/ Jumlah/
DKI Jakarta Bengkulu Jambi
North Sumatra Riau/ South Sumatra East Java Others Total
Aset Assets
Giro pada Current accounts with
Bank Indonesia 1.026.268.013.626 - - - - - - - 1.026.268.013.626 Bank Indonesia
Giro pada Current accounts
Management Overview
TINJAUAN MANAJEMEN
bank lain - - 44.034.099.213 - - - - - 44.034.099.213 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - - 55.492.679.015 - - - - - 55.492.679.015 and other banks
Efek-efek - - 5.176.764.394.788 - - - - - 5.176.764.394.788 Marketable securities
Efek-efek yang Securities sold
dijual dengan janji under agreements
dibeli kembali - - 648.668.601.000 - - - - - 648.668.601.000 to repurchase
Kredit yang
diberikan 4.692.423.366.979 754.265.006.981 804.807.278.534 411.115.908.446 280.948.703.817 139.152.597.279 268.070.442.828 1.485.703.261.236 8.836.486.566.100
TATA KELOLA
Loans
Acceptance
Corporate Governance
Tagihan akseptasi 46.240.394.084 - - - - - - - 46.240.394.084 receivables
Aset lain-lain 21.833.834.490 4.177.795.954 79.668.712.430 1.446.068.757 1.447.938.205 844.066.938 1.052.643.193 5.225.362.604 115.696.422.571 Other assets
5.786.765.609.179 758.442.802.935 6.809.435.764.980 412.561.977.203 282.396.642.022 139.996.664.217 269.123.086.021 1.490.928.623.840 15.949.651.170.397
Cadangan kerugian Allowance for
penurunan nilai (157.317.353.809) impairment losses
Jumlah 15.792.333.816.588 Total
08
Financial Report
PT Bank Mestika Dharma Tbk
104
LAPORAN KEUANGAN
495
Page 496
496
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Eksposur risiko kredit terhadap rekening administratif pada tanggal 31 Desember Credit risk exposure on the administrative accounts as at December 31, 2023 and 2022 are as follows:
2023 dan 2022 adalah sebagai berikut :
2023
Sumatera Utara/ Riau/ Sumatera Selatan/ Jawa Timur/ Lain-lain/ Jumlah/
DKI Jakarta Bengkulu Jambi
LAPORAN DIREKSI
North Sumatra Riau/ South Sumatra East Java Others Total
Board of Directors Report
Bank garansi yang Bank guarantees
diterbitkan 66.640.110.942 - - - - - - - 66.640.110.942 issued
Fasilitas kredit yang
diberikan yang Unused loans
belum digunakan 1.103.212.176.548 236.669.935.679 353.862.015.390 34.408.779.329 24.726.487.433 39.857.287.679 16.828.130.528 329.118.078.126 2.138.682.890.712 facilities
Letter of credit yang
diterbitkan 35.399.575.665 - - - - - - - 35.399.575.665 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit 102.157.842.146 - - - - - - - 102.157.842.146 letter of credit
Jumlah 1.307.409.705.301 236.669.935.679 353.862.015.390 34.408.779.329 24.726.487.433 39.857.287.679 16.828.130.528 329.118.078.126 2.342.880.419.465 Total
2022
Sumatera Utara/ Riau/ Sumatera Selatan/ Jawa Timur/ Lain-lain/ Jumlah/
DKI Jakarta Bengkulu Jambi
North Sumatra Riau/ South Sumatra East Java Others Total
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Bank garansi yang Bank guarantees
diterbitkan 64.274.056.000 - - - - - - - 64.274.056.000 issued
Fasilitas kredit yang
diberikan yang Unused loans
belum digunakan 963.972.292.362 175.958.984.724 317.760.026.671 91.604.559.408 319.288.183 50.885.603.973 19.735.736.923 285.039.836.360 1.905.276.328.604 facilities
Letter of credit yang
diterbitkan 155.533.764.771 - - - - - - - 155.533.764.771 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit 18.225.841.145 - - - - - - - 18.225.841.145 letter of credit
Jumlah 1.202.005.954.278 175.958.984.724 317.760.026.671 91.604.559.408 319.288.183 50.885.603.973 19.735.736.923 285.039.836.360 2.143.309.990.520 Total
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
105
Page 497
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Sektor industri b. Industry sector
Tabel berikut menggambarkan rincian eksposur kredit Bank pada nilai tercatat The following table describes the details of the Bank's credit exposure at the carrying
(tanpa memperhitungkan agunan atau pendukung kredit lainnya), yang amount (without calculating collateral or other credit support), which are categorized by
dikategorikan berdasarkan sektor industri. industry sector.
2023
Pemerintah Lembaga
(termasuk Bank keuangan
Indonesia)/ bukan bank/ Perusahaan
Management Overview
TINJAUAN MANAJEMEN
Government Non-bank lainnya/
(including Bank Bank/ financial Other Perseorangan/ Jumlah/
Indonesia) Banks institution companies Individuals Total
Aset Assets
Giro pada Bank Current accounts with
Indonesia 154.655.829.870 - - - - 154.655.829.870 Bank Indonesia
Giro pada bank Current accounts with
lain - 35.640.519.818 - - - 35.640.519.818 other banks
Penempatan pada Bank Placements with Bank
TATA KELOLA
Indonesia dan bank lain 799.908.158.481 - - - - 799.908.158.481 Indonesia and other banks
Efek-efek 4.233.049.629.770 - - 5.000.000.000 - 4.238.049.629.770 Marketable securities
Corporate Governance
Tagihan atas efek-efek Receivables on securities
yang dibeli dengan purchased under
janji dijual kembali 629.220.960.855 - - - - 629.220.960.855 agreements to resell
Kredit yang diberikan - - 175.701.449.248 6.576.813.353.585 2.640.950.263.864 9.393.465.066.697 Loans
Tagihan akseptasi - - - 82.442.582.189 - 82.442.582.189 Acceptance receivables
Aset lain-lain 55.661.934.320 82.750.000 460.182.003 29.366.367.057 11.639.927.205 97.211.160.585 Other assets
5.872.496.513.296 35.723.269.818 176.161.631.251 6.693.622.302.831 2.652.590.191.069 15.430.593.908.265
Cadangan kerugian Allowance for impairment
08
penurunan nilai (153.278.768.431) losses
Jumlah 15.277.315.139.834 Total
Financial Report
PT Bank Mestika Dharma Tbk
106
LAPORAN KEUANGAN
497
Page 498
498
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Pemerintah Lembaga
(termasuk Bank keuangan
Indonesia)/ bukan bank/ Perusahaan
Government Non-bank lainnya/
LAPORAN DIREKSI
(including Bank Bank/ financial Other Perseorangan/ Jumlah/
Indonesia) Banks institution companies Individuals Total
Board of Directors Report
Aset Assets
Giro pada Bank Current accounts with
Indonesia 1.026.268.013.626 - - - - 1.026.268.013.626 Bank Indonesia
Giro pada bank Current accounts with
lain - 44.034.099.213 - - - 44.034.099.213 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 55.492.679.015 - - - - 55.492.679.015 Indonesia and other banks
Efek-efek 5.171.764.394.788 - - 5.000.000.000 - 5.176.764.394.788 Marketable securities
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 648.668.601.000 - - - - 648.668.601.000 agreements to repurchase
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Kredit yang diberikan - - 150.410.163.114 5.993.414.430.840 2.692.661.972.146 8.836.486.566.100 Loans
Tagihan akseptasi - - - 46.240.394.084 - 46.240.394.084 Acceptance receivables
Aset lain-lain 77.511.924.640 - 656.733.310 25.596.662.638 11.931.101.983 115.696.422.571 Other assets
6.979.705.613.069 44.034.099.213 151.066.896.424 6.070.251.487.562 2.704.593.074.129 15.949.651.170.397
Cadangan kerugian Allowance for impairment
penurunan nilai (157.317.353.809) losses
Jumlah 15.792.333.816.588 Total
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
107
Page 499
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Eksposur risiko kredit atas rekening administratif adalah Credit risk exposure on the administrative accounts are as
sebagai berikut : follows :
2023
Lembaga
keuangan
bukan bank/ Perusahaan
Non-bank lainnya/ Perseorangan/ Jumlah/
financial institution Other companies Individuals Total
Rekening administratif Administrative accounts
Bank garansi yang Bank guarantees -
diterbitkan - 61.915.110.942 4.725.000.000 66.640.110.942 issued
Fasilitas kredit yang
diberikan yang belum
digunakan 73.298.098.268 1.808.011.195.928 257.373.596.516 2.138.682.890.712 Unused loans facilities
Letter of credit
yang diterbitkan - 35.399.575.665 - 35.399.575.665 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit - 102.157.842.146 - 102.157.842.146 letter of credit
Jumlah 73.298.098.268 2.007.483.724.681 262.098.596.516 2.342.880.419.465 Total
2022
Lembaga
keuangan
bukan bank/ Perusahaan
Non-bank lainnya/ Perseorangan/ Jumlah/
financial institution Other companies Individuals Total
Rekening administratif Administrative accounts
Bank garansi yang Bank guarantees -
diterbitkan - 57.939.056.000 6.335.000.000 64.274.056.000 issued
Fasilitas kredit yang
diberikan yang belum
digunakan 19.448.519.049 1.604.548.013.515 281.279.796.040 1.905.276.328.604 Unused loans facilities
Letter of credit
yang diterbitkan - 155.533.764.771 - 155.533.764.771 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit - 18.225.841.145 - 18.225.841.145 letter of credit
Jumlah 19.448.519.049 1.836.246.675.431 287.614.796.040 2.143.309.990.520 Total
108
2023 Annual Report PT Bank Mestika Dharma Tbk 499
Page 500
500
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
IKHTISAR DATA KEUANGAN PENTING
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain)
PT Bank Mestika Dharma Tbk
(Expressed in full amounts of Rupiah, unless otherwise stated)
(iii) Kualitas kredit dari aset keuangan (iii) Credit quality of financial assets
Tabel berikut menyajikan aset keuangan berdasarkan stage dengan jumlah cadangan kerugian penurunan The following table presents the financial assets by stage with the allowance for impairment losses against each
nilai untuk setiap aset keuangan dengan klasifikasi biaya perolehan diamortisasi dan nilai wajar melalui financial assets under classification of amortised cost and fair value through other comprehensive income as at
penghasilan komprehensif lain pada tanggal 31 Desember 2023 dan 2022 : Desember 31, 2023 and 2022 :
2023
Stage 1 Stage 2 Stage 3 Jumlah/Total
Cadangan kerugian Cadangan kerugian Cadangan kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/ Nilai tercatat penurunan nilai/ penurunan nilai/
LAPORAN DIREKSI
Nilai tercatat/ Allowance for Nilai tercatat bersih/ Nilai tercatat/ Allowance for impairment bersih/ Nilai tercatat/ Allowance for Nilai tercatat bersih/ Nilai tercatat/ Allowance for impairment Nilai tercatat bersih/
Carrying amount impairment losses Net carrying amount Carrying amount losses Net carrying amount Carrying amount impairment losses Net carrying amount Carrying amount losses Net carrying amount
Board of Directors Report
Giro pada Current accounts
Bank Indonesia 154.655.829.870 - 154.655.829.870 - - - - - - 154.655.829.870 - 154.655.829.870 with Bank Indonesia
Giro pada Current accounts
bank lain 35.640.519.818 (46.516.216) 35.594.003.602 - - - - - - 35.640.519.818 (46.516.216) 35.594.003.602 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 799.908.158.481 - 799.908.158.481 - - - - - - 799.908.158.481 - 799.908.158.481 and other banks
Marketable securities
Efek-efek - bersih 4.238.049.629.770 - 4.238.049.629.770 - - - - - - 4.238.049.629.770 - 4.238.049.629.770 - net
Transaksi atas efek-efek Receivables on
yang dibeli dengan janji securities purchased
dijual kembali 629.220.960.855 - 629.220.960.855 - - - - - - 629.220.960.855 - 629.220.960.855 under agreements to resell
Pinjaman yang
diberikan - bersih 8.993.872.417.924 (58.196.355.692) 8.935.676.062.232 191.278.578.344 (21.659.551.223) 169.619.027.121 208.314.070.429 (72.656.291.575) 135.657.778.854 9.393.465.066.697 (152.512.198.490) 9.240.952.868.207 Loans - net
LAPORAN DEWAN KOMISARIS
Tagihan akseptasi 82.442.582.189 (518.889.233) 81.923.692.956 - - - - - - 82.442.582.189 (518.889.233) 81.923.692.956 Acceptance receivables
Board of Commissioners Report
Aset lain-lain 92.863.872.542 (201.164.492) 92.662.708.050 3.869.272.691 - 3.869.272.691 478.015.352 - 478.015.352 97.211.160.585 (201.164.492) 97.009.996.093 Other assets
Jumlah 15.026.653.971.449 (58.962.925.633) 14.967.691.045.816 195.147.851.035 (21.659.551.223) 173.488.299.812 208.792.085.781 (72.656.291.575) 136.135.794.206 15.430.593.908.265 (153.278.768.431) 15.277.315.139.834 Total
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
109
Page 501
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Management Discussion Analysis
ANALISIS PEMBAHASAN MANAJEMEN
2022
Stage 1 Stage 2 Stage 3 Jumlah/Total
Cadangan kerugian Cadangan kerugian Cadangan kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/ Nilai tercatat penurunan nilai/ penurunan nilai/
Nilai tercatat/ Allowance for Nilai tercatat bersih/ Nilai tercatat/ Allowance for impairment bersih/ Nilai tercatat/ Allowance for Nilai tercatat bersih/ Nilai tercatat/ Allowance for impairment Nilai tercatat bersih/
Carrying amount impairment losses Net carrying amount Carrying amount losses Net carrying amount Carrying amount impairment losses Net carrying amount Carrying amount losses Net carrying amount
Giro pada Current accounts
Bank Indonesia 1.026.268.013.626 - 1.026.268.013.626 - - - - - - 1.026.268.013.626 - 1.026.268.013.626 with Bank Indonesia
Giro pada Current accounts
bank lain 44.034.099.213 (51.390.773) 43.982.708.440 - - - - - - 44.034.099.213 (51.390.773) 43.982.708.440 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
Management Overview
dan bank lain 55.492.679.015 - 55.492.679.015 - - - - - - 55.492.679.015 - 55.492.679.015 and other banks
TINJAUAN MANAJEMEN
Marketable securities
Efek-efek - bersih 5.176.764.394.788 - 5.176.764.394.788 - - - - - - 5.176.764.394.788 - 5.176.764.394.788 - net
Efek-efek yang dijual Securities sold
dengan janji under agreements
dibeli kembali 648.668.601.000 - 648.668.601.000 - - - - - - 648.668.601.000 - 648.668.601.000 to repurchase
Pinjaman yang
diberikan - bersih 8.561.247.540.806 (53.289.080.292) 8.507.958.460.514 63.237.860.226 (12.337.084.980) 50.900.775.246 212.001.165.068 (91.118.534.644) 120.882.630.424 8.836.486.566.100 (156.744.699.916) 8.679.741.866.184 Loans - net
Tagihan akseptasi 46.240.394.084 (313.360.510) 45.927.033.574 - - - - - - 46.240.394.084 (313.360.510) 45.927.033.574 Acceptance receivables
Aset lain-lain 115.696.422.571 (207.902.610) 115.488.519.961 - - - - - - 115.696.422.571 (207.902.610) 115.488.519.961 Other assets
Jumlah 15.674.412.145.103 (53.861.734.185) 15.620.550.410.918 63.237.860.226 (12.337.084.980) 50.900.775.246 212.001.165.068 (91.118.534.644) 120.882.630.424 15.949.651.170.397 (157.317.353.809) 15.792.333.816.588 Total
TATA KELOLA
Corporate Governance
08
Financial Report
PT Bank Mestika Dharma Tbk
110
LAPORAN KEUANGAN
501
Page 502
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dalam hal terdapat keraguan terhadap kemampuan Where there is doubt on the ability of the borrowers to meet
nasabah untuk melakukan pembayaran kontraktual contractual payments when due, the terms of the loans might be
pada saat jatuh tempo, persyaratan kredit dapat renegotiated based on mutual agreement between the Bank and
dinegosiasikan kembali berdasarkan kesepakatan the borrowers.
antara Bank dan nasabah.
Untuk menjaga kualitas kredit yang baik, maka To maintain good credit quality, monitoring credit quality
pemantauan terhadap kualitas kredit terus dilakukan continues to be carried out regulary, including credit
secara rutin termasuk restrukturisasi kredit yang restructuring affected by Covid-19, credit in collectibillity-2
terdampak oleh Covid-19, dan kredit kolektabilitas-2 (arrears>60 days) and NPL ratio for improving credit quality.
(tunggakan > 60 hari) serta rasio NPL guna
memperbaiki kualitas kredit.
Dengan berakhirnya POJK Stimulus Covid pada With the end of the Covid Stimulus POJK in March 2023, and
Maret 2023, dan sehubungan dengan perkembangan regarding with the rising cases of Covid-19 is getting better,
penyebaran Covid-19 yang semakin membaik terdapat there are several new regulations issued by regulator, such as
beberapa peraturan baru yang dikeluarkan oleh pihak follows :
Regulator, antara lain sebagai berikut :
- POJK No.19/2022 tanggal 27 Oktober 2022 tentang - POJK No.19/2022 dated 27 October 2022 concerning
Implementasi POJK No.48/POJK.03/2020 tentang implementation of POJK No.48/POJK.03/2020
Perlakuan Khusus Untuk Lembaga Jasa Keuangan concerning Special Treatment for Financial Services
Pada Daerah dan Sektor Tertentu di Indonesia Institusions in Certain Regions and Sectors in Indonesia
Yang Terkena Dampak Bencana. Affected by Disasters
- Keputusan Dewan Komisioner Otoritas Jasa - Decision of the Board of Commissioners of the Financial
Keuangan No.34/KDK.03/2022 tanggal Services Authority No.34/KDK.03/2022 dated 25
25 November 2022 tentang Penetapan Sektor November 2022 concerning Stipulation of the Sector for
Penyediaan Akomodasi dan Penyedian Makan Provision of Accommodation and Provision of Food and
Minum, Sektor Tekstil dan Produk Tekstil Serta Drink, Textile and Textile Products and Footwear Sectors,
Alas Kaki, Segmen Usaha Mikro, Kecil dan Micro, Small and Medium Enterprises Segments and Bali
Menengah, Serta Provinsi Bali Sebagai Sektor dan Province as Sectors and Regions Requiring Special
Daerah Yang Memerlukan Perlakuan Khusus Treatment Against Credit of Bank Financing.
Terhadap Kredit atau Pembiayaan Bank.
Bank telah mengembangkan pengelolaan risiko kredit Bank has developed credit risik management through credit
dengan melakukan analisis stress testing secara berkala portofolio stress testing analysis and monitoring the results of
dengan berbagai skenario yang relevan terhadap such stress testing.
portofolio kredit serta melakukan monitoring terhadap
hasil stress testing tersebut.
111
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Asumsi dan pertimbangan utama dalam Key assumptions and judgments in determining expected
menentukan kerugian kredit ekspektasian credit loss
Variabel Makro Ekonomi (MEV) Macro Economic Variable (MEV)
Lingkungan ekonomi yang berkembang adalah The developing economic environment is the key determinant of
penentu utama dari kemampuan debitur Bank untuk the ability of a Bank's debtors to meet their obligations as they
memenuhi kewajiban mereka saat jatuh tempo. Ini fall due. It is a fundamental principle of PSAK 71 that the
adalah prinsip dasar PSAK 71 bahwa potensi kerugian potential future credit losses should depend not just on the
kredit di masa depan harus bergantung tidak hanya health of the economy today, but should also take into account
pada kesehatan ekonomi saat ini, tetapi juga harus potential changes to the economic environment.
memperhitungkan kemungkinan perubahan pada
lingkungan ekonomi.
Misalnya, jika Bank mengantisipasi perlambatan For example, if the Bank anticipates a sharp slowdown in the
tajam dalam ekonomi nasional atau dunia, Bank national or global economy, Bank should make more
harus membentuk lebih banyak cadangan hari ini provisions today to absorb the credit losses likely to occur in the
untuk menyerap kerugian kredit yang kemungkinan near future.
akan terjadi dalam waktu dekat.
Untuk menangkap efek perubahan pada lingkungan To capture the effect of changes to the economic environment,
ekonomi, model Probability of Default (PD) digunakan Probability of Default (PD) model is used to calculate expected
untuk menghitung kerugian kredit ekspektasian, credit loss, by incorporating forward-looking information in the
dengan memasukkan informasi forward looking dalam form of forecasting of the values of economic variables that are
bentuk perkiraan nilai-nilai variabel ekonomi yang likely to have an effect on the repayment ability of the Bank's
kemungkinan akan berdampak pada kemampuan debtors.
pembayaran kembali debitur Bank.
Berbagai MEV digunakan untuk setiap model PD, Various of MEVs are used for each PD model, depending on
tergantung pada hasil analisis statistik kesesuaian the statistical analysis result of appropriateness of the MEV
MEV dengan PD serta konsensus dari pakar kredit. with PD as well as consensus from credit expert. Amongst
Diantaranya adalah suku bunga Bank Indonesia, others are BI rate, gross domestic product (GDP), exchange rate
produk domestik bruto (PDB), nilai tukar (USD-Rp), (USD-Rp), inflation, consumer price index, property price
inflasi, indeks harga konsumen, indeks harga properti index and collateral values.
dan nilai agunan.
112
2023 Annual Report PT Bank Mestika Dharma Tbk 503
Page 504
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Bank menggunakan metode pemodelan untuk The Banks uses modeling method to forecast the MEV in the
memproyeksikan MEV di masa depan. Bank future. The Bank uses 3 modeling scenarios, i.e. normal, lower
menggunakan 3 skenario untuk pemodelan, yaitu prediction limit and upper prediction limit. The Bank will score
normal, batas prediksi bawah dan batas prediksi atas. each of three scenarios to obtain the base forecast for each
Bank akan memberikan bobot pada ketiga skenario MEV. All projections are updated on a yearly basis.
tersebut untuk memperoleh proyeksi dasar untuk
setiap MEV. Semua proyeksi diperbarui setiap satu
tahun.
Sensitivitas MEV terhadap Expected Credit Loss (ECL) Sensitivity of MEV to Expected Credit Loss (ECL)
Perhitungan ECL bergantung pada beberapa variabel The ECL calculation relies on multiple variables and is
dan pada dasarnya tidak linier dan tergantung pada inherently non-linear and portfolio-dependent, which implies
portofolio, yang menyiratkan bahwa tidak ada analisis that no single analysis can fully demonstrate the sensitivity of
tunggal yang dapat sepenuhnya menunjukkan the expected credit loss to changes in the MEVs. The Bank
sensitivitas kerugian kredit ekspektasian terhadap believes that sensitivity should be performed to all variables,
perubahan dalam MEV. Bank berkeyakinan bahwa instead of single variable, as this aligns with the multi-variable
sensitivitas harus dilakukan terhadap seluruh variabel, nature of the ECL calculation.
alih-alih variabel tunggal, karena hal ini sejalan
dengan sifat multi-variabel dari perhitungan ECL.
Risiko likuiditas Liquidity risk
Risiko terjadinya kerugian yang merupakan akibat dari The risk of loss resulting from the gap between short-term funding
adanya kesenjangan antara sumber pendanaan yang and long term assets. The size of the liquidity risk is determined,
pada umumnya berjangka pendek dan aset yang pada i.e. :
umumnya berjangka panjang. Besar kecilnya risiko
likuiditas ditentukan antara lain :
- Kecermatan dalam perencanaan arus kas atau arus - Accuracy in cash flow or flow of fund planning based on
dana berdasarkan prediksi pembiayaan dan prediksi financing and fund growth prediction, include observe the fund
pertumbuhan dana termasuk mencermati tingkat rate volatility;
fluktuasi dana;
- Ketepatan dalam mengatur struktur dana termasuk - The precision in managing the fund structure, including the
kecukupan dana; adequacy of funding;
- Ketersediaan aset yang siap dikonversikan menjadi - The availability of assets that are ready to be converted into
kas; dan cash; and
- Kemampuan menciptakan akses ke pasar antar bank - Ability to create access to the interbank market or other funding
atau sumber dana lainnya. sources.
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Page 505
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Apabila kesenjangan tersebut cukup besar maka akan If the gap is large enough it will reduce the Bank ability to meet its
menurunkan kemampuan Bank untuk memenuhi liabilities at maturity. Therefore, liquidity management is needed
kewajibannya pada saat jatuh tempo. Oleh karena itu to anticipate liquidity risk, which is a part of the liability
untuk mengantisipasi terjadinya risiko likuiditas, maka management.
diperlukan manajemen likuiditas, yang merupakan
bagian dari pengelolaan liabilitas.
Kebijakan likuiditas Bank ditujukan untuk memastikan The Bank's liquidity policies are aimed at ensuring that fund
bahwa kebutuhan dana dapat dipenuhi, baik untuk requirements can be fulfilled, either to pay deposits at maturity or
membayar deposito pada saat jatuh tempo atau untuk to fulfill additional loans of unused facilities.
memenuhi fasilitas kredit yang belum digunakan.
Pengelolaan dan pemantauan posisi likuiditas Bank Maintaining and monitoring the Bank's liquidity position is the
berada dalam tanggung jawab Satuan Kerja Likuiditas responsibility of the Liquidity Unit while measuring and
sedangkan pengukuran serta analisa terhadap kondisi analysing on liquidity condition is the responsibility of the Risk
likuiditas menjadi tugas Divisi Manajemen Risiko Management Division which among others include liquidity stress
diantaranya stress test likuiditas berdasarkan skenario test based on scenarios and preparing risk profile related to
dan pembuatan profil risiko yang terkait likuiditas. liquidity risk.
Pengelolaan kelebihan dana likuiditas yang tidak Managing the excess of liquidity fund which are not absorbed by
terserap penyaluran kredit teroptimalisasi melalui credits will be optimized through managing treasury. Most of the
pengelolaan treasury. Sebagian besar kelebihan dana excess of liquidity will be placed in short-term and secured
likuiditas tersalurkan melalui instrumen-instrumen yang instruments. In general, the Bank's liquidity condition is well
berjangka pendek dan aman. Umumnya, kondisi maintained where the customers withdrawal can be fulfilled while
likuiditas bank terjaga baik dimana penarikan dana the excess fund can be optimized with optimum return.
nasabah dapat terpenuhi sekaligus kelebihan dana
teroptimalkan dengan imbal hasil yang optimal.
Sumber dana dan waktu jatuh tempo deposito dikelola Sources of funds and maturity dates of deposits are managed to
untuk menghindari adanya dana yang idle dan avoid idle funds and determine the appropriate liquidity level and
menentukan jumlah serta instrumen aset likuid yang liquid asset instrument to ensure a sustainable liquidity level.
tepat untuk menjamin tingkat likuiditas yang terkendali
secara terus menerus.
114
2023 Annual Report PT Bank Mestika Dharma Tbk 505
Page 506
506
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel berikut ini menggambarkan analisis jatuh tempo aset dan liabilitas Bank The following table illustrates the maturity profile analysis of the Bank's assets and liabilities
dihitung berdasarkan sisa periode jatuh tempo kontrak pada tanggal laporan posisi according to their remaining maturity period at the statement of financial position date :
2023
(dalam jutaan Rupiah / in millions of Rupiah)
Tidak
LAPORAN DIREKSI
mempunyai
Board of Directors Report
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Aset Assets
Kas 165.845 165.845 - - - - - Cash
Giro pada Bank Indonesia 154.656 154.656 - - - - - Current accounts with Bank Indonesia
Giro pada bank lain 35.641 35.641 - - - - - Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 799.908 - 799.908 - - - - and other banks
Efek-efek 4.238.050 - 51.381 29.720 5.036 54.306 4.097.607 Marketable securities
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 629.221 - 114.478 192.684 253.497 68.562 - under agreements to resell
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Kredit yang diberikan 9.393.465 - 505.710 490.557 722.348 857.982 6.816.868 Loans
Tagihan akseptasi 82.443 - 47.746 34.697 - - - Acceptance receivables
Aset tetap - bersih 561.736 561.736 - - - - - Fixed assets - net
Aset takberwujud - bersih 16.479 16.479 - - - - - Intangible assets - net
Aset hak-guna 1.555 - - - - 1.555 - Right-of-use assets - net
Aset pajak tangguhan - bersih - - - - - - - Deferred tax assets - net
Aset lain-lain 97.211 - 58.920 2.701 4.567 5.303 25.720 Other assets
16.176.210 934.357 1.578.143 750.359 985.448 987.708 10.940.195
Cadangan kerugian penurunan nilai (153.279) Allowance for impairment losses
16.022.931
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
115
Page 507
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in millions of Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Management Overview
TINJAUAN MANAJEMEN
Liabilitas Liabilities
Liabilitas segera 12.282 12.282 - - - - - Immediate liabilities
Giro 1.227.209 1.227.209 - - - - - Current accounts
Tabungan 3.711.844 - 3.694.842 1.738 3.168 4.638 7.458 Savings deposits
Deposito berjangka 5.815.320 - 4.861.308 834.940 59.740 59.026 306 Time deposits
Simpanan dari bank lain 13.415 4.571 8.844 Deposits from other banks
Liabilitas akseptasi 82.443 - 47.746 34.697 - - - Acceptance liabilities
Utang pajak 20.432 20.432 - - - - - Taxes payable
TATA KELOLA
Liabilitas pajak tangguhan - bersih 22.220 - - - - - 22.220 Deferred tax liabilities - net
Liabilitas lain-lain 240.233 197.121 42.118 994 - - - Other liabilities
Corporate Governance
11.145.398 1.461.615 8.654.858 872.369 62.908 63.664 29.984
Perbedaan jatuh tempo 4.877.533 (527.258) (7.076.715) (122.010) 922.540 924.044 10.910.211 Maturity gap
Posisi jatuh tempo setelah
cadangan kerugian Net position, net of allowance
penurunan nilai 4.877.533 for impairment losses
08
Financial Report
PT Bank Mestika Dharma Tbk
116
LAPORAN KEUANGAN
507
Page 508
508
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
(dalam jutaan Rupiah / in millions of Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
LAPORAN DIREKSI
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Board of Directors Report
Carrying value maturity than 1 month months months months 12 months
Aset Assets
Kas 217.029 - 217.029 - - - - Cash
Giro pada Bank Indonesia 1.026.268 - 1.026.268 - - - - Current accounts with Bank Indonesia
Giro pada bank lain 44.034 - 44.034 - - - - Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 55.493 - 55.493 - - - - and other banks
Efek-efek 5.176.764 - - - 4.020 5.172.745 - Marketable securities
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 648.669 - 648.669 - - - - agreements to repurchase
Kredit yang diberikan 8.836.487 - 187.907 472.033 725.907 874.810 6.575.829 Loans
Tagihan akseptasi 46.240 - - 46.240 - - - Acceptance receivables
Aset tetap - bersih 522.763 522.763 - - - - - Fixed assets - net
LAPORAN DEWAN KOMISARIS
Aset takberwujud - bersih 10.484 10.484 - - - - - Intangible assets - net
Board of Commissioners Report
Aset hak-guna 1.293 - - - - 1.293 - Right-of-use assets - net
Aset pajak tangguhan - bersih 1.222 1.222 - - - - - Deferred tax assets - net
Aset lain-lain 154.561 154.561 - - - - - Other assets
16.741.307 689.030 2.179.400 518.274 729.926 6.048.848 6.575.829
Cadangan kerugian penurunan nilai (157.317) Allowance for impairment losses
16.583.990
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
117
Page 509
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
(dalam jutaan Rupiah / in millions of Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Management Overview
TINJAUAN MANAJEMEN
Liabilitas Liabilities
Liabilitas segera 11.180 - 11.180 - - - - Immediate liabilities
Giro 1.054.929 - 1.054.929 - - - - Current accounts
Tabungan 3.854.514 - 3.854.514 - - - - Savings deposits
Deposito berjangka 6.022.008 - 5.650.231 - 304.204 67.043 530 Time deposits
Simpanan dari bank lain 109.116 - 109.116 - - - - Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 638.416 - 638.416 - - - - agreements to repurchased
Liabilitas akseptasi 46.240 - 46.240 - - - - Acceptance liabilities
Utang pajak 19.703 - 19.703 - - - - Taxes payable
TATA KELOLA
Liabilitas pajak tangguhan - bersih - - Deferred tax liabilities - net
Liabilitas lain-lain 275.585 233.064 42.038 483 - - - Other liabilities
Corporate Governance
12.031.693 233.064 11.426.369 483 304.204 67.043 530
Perbedaan jatuh tempo 4.552.297 455.966 (9.246.970) 517.791 425.722 5.981.805 6.575.299 Maturity gap
Posisi jatuh tempo setelah
cadangan kerugian Net position, net of allowance
penurunan nilai 4.552.297 for impairment losses
08
Financial Report
PT Bank Mestika Dharma Tbk
118
LAPORAN KEUANGAN
509
Page 510
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko pasar Market risk
Risiko pasar merupakan risiko yang timbul karena Market risk is the risk arising from movement in market variables
adanya pergerakan faktor pasar dari portofolio yang in portfolios held by the Bank that could incur losses for the Bank
dimiliki oleh Bank, yang dapat merugikan Bank (adverse (adverse movement). Market variables are defined as interest rates.
movement). Yang dimaksud dengan faktor pasar adalah
suku bunga.
Bank saat ini belum melakukan aktivitas trading Bank is currently has not carrying out trading activities so that only
sehingga hanya melakukan pengelolaan terhadap carry out manages the banking book portfolio by monitoring mark
portofolio banking book dengan memantau pergerakan to market price movements on the securities portfolio which owned
harga mark to market pada portofolio surat berharga yang by the Bank.
dimiliki oleh Bank.
Risiko suku bunga timbul dari berbagai layanan Interest rate risk arises from various banking services provided by
perbankan Bank bagi nasabah termasuk deposito, kredit the Bank for its customers, including deposits, loans and current
yang diberikan dan fasilitas giro. Bank juga melakukan account facilities. The Bank also conduct limited investment
aktivitas investasi terbatas untuk kepentingan sendiri. activities for its own purposes.
Bank melakukan pengukuran risiko suku bunga dengan The Bank performs interest rate risk monitoring by utilizing a
menggunakan metodologi yang dapat mengidentifikasi methodology which can identify the risk of the interest rate on the
risiko suku bunga dari portofolio aset dan kewajiban asset portfolio and liabilities that are sensitive to interest rate
yang sensitif terhadap perubahan suku bunga serta fluctuation and can determine the risk exposure of the Bank.
menentukan besaran risiko terhadap Bank.
Dalam rangka mengantisipasi Risiko Pasar atas In order to anticipate Market Risk on foreign currency transactions
transaksi mata uang asing dan transaksi surat berharga, and securities transactions, monitoring and management of the net
dilakukan pemantauan dan pengelolaan posisi devisa foreign exchange position (PDN) is carried out so that the exchange
netto (PDN) agar posisi nilai tukar dapat saling tutup rate position can be mutually close or hedge as well as stress testing
atau lindung nilai serta adanya stress testing untuk to ensure that the Bank's capital can cover Market Risk exposure,
memastikan modal Bank dapat mengcover eksposur and determine securities transaction limits.
Risiko Pasar, dan melakukan penetapan limit transaksi
surat berharga.
ALCO secara berkala memantau perkembangan pasar ALCO periodically monitors market developments and adjusts
dan menyesuaikan tingkat suku bunga simpanan dan deposit and credit interest rates, as well as monitors movements in
kredit, serta memantau pergerakan tingkat suku bunga reference interest rates and interest rates offered by competing banks.
acuan dan suku bunga yang ditawarkan bank pesaing.
119
510 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 511
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di bawah ini merupakan kisaran tingkat bunga per The table below summarizes the range of interest rates per annum
tahun untuk aset dan liabilitas yang signifikan untuk for significant assets and liabilities for the years ended December 31,
tahun yang berakhir pada tanggal 31 Desember 2023 2023 and 2022 :
dan 2022 :
2023 2022
Aset Assets
Current accounts with other
Giro pada bank lain 0,01% - 0,44% 0,01% - 0,35% banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 0,79% - 5,74% 0,87% - 4,76% Indonesia and other banks
Efek-efek 4,55% - 10,25% 4,79% - 10,50% Marketable securities
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali - 7,50% - 8,375% agreements to repurchase
Tagihan atas efek-efek yang Receivables on securities
dibeli dengan janji dijual purchased under agreements
kembali 6,30% - 6,45% - to resell
Kredit yang diberikan 3,88% - 20,30% 1,80% - 21,00% Loans
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
- Giro 0,01% - 3,00% 0,01% - 3,00% - Current account
- Tabungan 0,05% - 1,25% 0,02% - 1,25% - Saving deposits
- Deposito berjangka 0,25% - 4,25% 0,75% - 4,00% - Time deposits
Simpanan dari bank lain Deposits from other banks
- Giro 0,19% - 0,75% 0,01% - 0,74% - Current account
- Tabungan 0,75% 0,75% - Saving deposits
- Deposito berjangka 3,25% - 4,25% 3,00% - 3,50% - Time deposits
Liabilities efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali - 3,85% agreements to repurchase
120
2023 Annual Report PT Bank Mestika Dharma Tbk 511
Page 512
512
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di bawah ini mengikhtisarkan eksposur Bank terhadap risiko tingkat The following table summarizes the Bank's exposure to the interest rate risk (gross)
suku bunga (gross ) (tidak diaudit): (unaudited):
2023
(dalam jutaan Rupiah / in millions of Rupiah)
LAPORAN DIREKSI
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
Board of Directors Report
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Aset keuangan Financial assets
Giro pada Bank Current accounts with
Indonesia 154.656 - - - - - - - - 154.656 Bank Indonesia
Current accounts with
Giro pada bank lain 35.641 - - - - - - - - 35.641 other banks
Penempatan pada Placements with
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Bank Indonesia Bank Indonesia
dan bank lain 799.908 - - - - - - - - 799.908 and other banks
Efek-efek - - - - 51.381 29.720 59.342 4.097.607 4.238.050 Marketable securities
Tagihan efek-efek yang Receivables on securities
dibeli dengan janji purchased under
dijual kembali 114.478 192.684 322.059 - - - - - - 629.221 agreements to resell
Kredit yang diberikan 505.710 490.557 1.580.330 6.816.868 - - - - - 9.393.465 Loans
Tagihan akseptasi 47.746 34.697 - - - - - - - 82.443 Acceptance receivables
Aset lain - lain 3.258 2.701 9.870 25.720 127 736 144 54.655 - 97.211 Other assets
1.661.397 720.639 1.912.259 6.842.588 51.508 30.456 59.486 4.152.262 - 15.430.595
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
121
Page 513
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in millions of Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari 1 bulan atau More than More than More than Lebih dari
Management Overview
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
TINJAUAN MANAJEMEN
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Liabilitas keuangan Financial liabilities
Giro 1.227.209 - - - - - - - - 1.227.209 Current accounts
Tabungan 3.694.842 1.738 7.806 7.458 - - - - - 3.711.844 Savings deposits
Deposito berjangka 4.861.308 834.940 118.766 306 - - - - - 5.815.320 Time deposits
Simpanan dari Deposits from
bank lain 13.415 - - - - - - - - 13.415 other banks
TATA KELOLA
Liabilitas akseptasi 47.746 34.697 - - - - - - - 82.443 Acceptance liabilities
9.844.520 871.375 126.572 7.764 - - - - - 10.850.231
Corporate Governance
Jumlah gap repricing Total repricing gap of
suku bunga (8.183.123) (150.736) 1.785.687 6.834.824 51.508 30.456 59.486 4.152.262 - 4.580.364 interest rate
08
Financial Report
PT Bank Mestika Dharma Tbk
122
LAPORAN KEUANGAN
513
Page 514
514
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
(dalam jutaan Rupiah / in millions of Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
LAPORAN DIREKSI
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
Board of Directors Report
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Aset keuangan Financial assets
Giro pada Bank Current accounts with
Indonesia 1.026.268 - - - - - - - - 1.026.268 Bank Indonesia
Giro pada bank Current accounts with
lain 44.034 - - - - - - - - 44.034 other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
dan bank lain - - - - 55.493 - - - - 55.493 and other banks
Efek-efek - - - - - 1.200 2.820 - 5.172.745 5.176.764 Marketable securities
Efek-efek yang dijual
dengan janji Securities sold under
dibeli kembali - - - - 648.669 - - - - 648.669 agreements to repurchase
Kredit yang diberikan 8.836.487 - - - - - - - - 8.836.487 Loans
Tagihan akseptasi 46.240 - - - - - - - - 46.240 Acceptance receivables
Aset lain - lain 115.696 - - - - - - - - 115.696 Other assets
10.068.725 - - - 704.161 1.200 2.820 - 5.172.745 15.949.651
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
123
Page 515
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
(dalam jutaan Rupiah / in millions of Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari 1 bulan atau More than More than More than Lebih dari
Management Overview
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
TINJAUAN MANAJEMEN
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Liabilitas keuangan Financial liabilities
Giro 1.054.929 - - - - - - - - 1.054.929 Current accounts
Tabungan - - - - 3.854.514 - - - - 3.854.514 Savings deposits
Deposito berjangka 5.650.233 304.202 67.043 530 - - - - - 6.022.008 Time deposits
Simpanan dari Deposits from
bank lain - - - - - - - - - - other banks
TATA KELOLA
Liabilitas efek-efek Liabilities on securities
yang dijual dengan sold under agreements to
Corporate Governance
janji dibeli kembali - - - - 638.416 - - - - 638.416 repurchase
Liabilitas akseptasi 46.240 - - - - - - - - 46.240 Acceptance liabilities
6.751.403 304.202 67.043 530 4.492.931 - - - - 11.616.108
Jumlah gap repricing Total gap repricing
suku bunga 3.317.323 (304.202) (67.043) (530) (3.788.769) 1.200 2.820 - 5.172.745 4.333.543 interest rate
08
Financial Report
PT Bank Mestika Dharma Tbk
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LAPORAN KEUANGAN
515
Page 516
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Analisis sensitivitas untuk beberapa faktor pasar Sensitivity analyses for several market factors showing how profit
menunjukkan bagaimana laba rugi dan ekuitas dapat or loss and equity could be affected by changes in the relevant risk
dipengaruhi oleh perubahan dari beberapa faktor risiko factor are described in the following paragraphs. In general,
yang diuraikan di paragraf di bawah ini. Secara umum, sensitivity is estimated by comparing an initial value to the value
sensitivitas diestimasi dengan membandingkan suatu derived after a specified change in the market factor, assuming all
nilai awal ke nilai tertentu setelah perubahan tertentu other variables are constant. The sensitivity of the statement of
dari faktor pasar, dengan mengasumsikan seluruh income is the effect of the assumed changes in interest rates on the
variabel lainnya tetap. Sensitivitas atas laba rugi profit or loss for a period, based on the floating rate trading and
merupakan efek atas perubahan estimasi suku bunga atas non-trading financial assets and liabilities held by the Bank as at
laba rugi untuk suatu periode, berdasarkan nilai suku December 31, 2023 and 2022. The sensitivity of the statement of
bunga mengambang atas aset dan liabilitas yang comprehensive income is calculated by revaluing fixed rate
diperdagangkan dan tidak diperdagangkan yang dimiliki Financial Assets measured at fair value through profir or loss
Bank pada tanggal 31 Desember 2023 dan 2022. Analisis (FVTPL), as at December 31, 2023 and 2022 for the effects of the
sensitivitas atas laporan laba rugi dan penghasilan assumed changes in interests rates. The total sensitivity of the
komprehensif lain dihitung dengan menilai kembali statement of comprehensive income is based on the assumption that
perubahan estimasi suku bunga tetap atas Aset keuangan there are parallel shifts in the yield curve.
yang diukur pada nilai wajar melalui laba rugi (FVTPL)
pada tanggal 31 Desember 2023 dan 2022. Jumlah
sensitivitas atas laporan laba rugi dan penghasilan
komprehensif lain didasarkan pada asumsi bahwa
terdapat perubahan paralel dalam kurva penghasilan.
Tabel di bawah ini menunjukkan sensitivitas dari The table below demonstrates the sensitivity of the Bank's
laporan laba rugi dan penghasilan komprehensif lain statements of profit or loss and other comprehensive income to
Bank terhadap kemungkinan perubahan wajar atas suku reasonably possible changes in interest rates for fixed rate financial
bunga untuk aset dan liabilitas keuangan dengan suku assets and liabilities as at December 31, 2023 and 2022 :
bunga tetap pada tanggal 31 Desember 2023 dan 2022 :
Dampak ke laporan laba rugi dan
penghasilan komprehensif lain/
Impact to statements of profit or loss
Perubahan basis and other comprehensive income
point/ (dalam jutaan Rupiah/
Change in basis point in million Rupiah)
2023 2022
+1,00% 4.281 (8.392)
-1,00% (4.281) 8.392
Risiko operasional Operational risk
Risiko operasional adalah risiko yang disebabkan oleh Operational risk is a risk incurred by insufficient and or
kurangnya dan atau tidak berfungsinya proses internal, malfunction of internal processes, human error, system failure, or
kesalahan manusia, kegagalan sistem, atau adanya external problems that affect the Bank's operation.
problem eksternal yang mempengaruhi operasional
Bank.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Metode yang digunakan Bank untuk melakukan The method used by the Bank to measure operational risk is using
pengukuran terhadap risiko operasional adalah the KRI (key risk indicator) method, in this case the Bank will
menggunakan metode KRI (key risk indicator) , dalam hal identify risk events from the five indicators mentioned above and
ini Bank akan melakukan identifikasi atas kejadian then measure and monitor the risk event against risk appetite
berisiko (risk event) dari kelima indikator yang telah threshold set by the Bank, if it exceeds the risk appetite threshold
disebutkan diatas kemudian dilakukan pengukuran dan limit, the Risk Management Department recommends controls to
pemantuan risk event tersebut terhadap risk appetite minimize operational risk exposure.
treshold yang telah ditetapkan oleh Bank), apabila
melewati limit risk appetite treshold , Bagian Manajemen
Risiko merekomendasikan pengendalian guna
meminimalkan eksposur risiko operasional.
Selain metode diatas, Bank Mestika juga menerapkan Apart from the above methods, Bank Mestika also applies LED
LED (loss event database) , yang bertujuan untuk (loss event database), which aims to monitor, record and analyze
memantau, mencatat dan menganalisis kejadian operational events that occur and cause losses. This data is one of
operasional yang terjadi dan menimbulkan kerugian. the indicators used in calculating RWA for operational risk using a
Data tersebut sebagai salah satu indikator yang standard approach.
dipergunakan dalam perhitungan ATMR untuk risiko
operasional dengan menggunakan pendekatan standar.
Pengukuran terhadap keamanan siber Bank dilakukan Measurement of the Bank's cyber security is carried out by
dengan mengukur tingkat keamanan siber dengan measuring the level of cyber security by assessing the inherent risks
melakukan penilaian pada risiko inheren terkait related to the Bank's cyber security, the quality of implementing
keamanan siber Bank, kualitas penerapan manajemen risk management related to cyber security and the quality of
risiko terkait keamanan siber dan kualitas penerapan implementing the cyber resilience process.
proses ketahanan siber.
Pengembangan produk/ aktivitas baru pada Bank akan The development of new products/activities at Bank will go
melalui proses manajemen risiko. Bank telah memiliki through a risk management process. The Bank has policies and
kebijakan dan prosedur untuk memastikan produk/ procedures to ensure that new products/activities have adequate
aktivitas baru tersebut memiliki kontrol dan mitigasi risk control and mitigation to minimize risks that may arise so as
risiko yang memadai guna meminimalisir risiko yang not to significantly affect the Bank's risk profile.
mungkin akan timbul agar tidak mempengaruhi profil
risiko Bank secara signifikan.
Risiko kepatuhan Compliance risk
Risiko kepatuhan merupakan risiko yang disebabkan Compliance risk is the risk caused by the Bank's non-compliance or
Bank tidak mematuhi atau tidak melaksanakan non-application of the prevailing regulations. In practice,
peraturan perundang-undangan dan ketentuan lain yang compliance risk is inherent to the Bank's risk related to the
berlaku. Pada praktiknya, risiko kepatuhan melekat pada regulations, prudential provisions and other provisions, such as :
risiko Bank yang terkait pada peraturan perundang-
undangan, ketentuan kehati-hatian dan ketentuan lain
yang berlaku, seperti :
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Risiko kredit terkait dengan ketentuan Kewajiban - Credit risk related to Capital Adequacy Ratio (CAR), Asset
penyediaan Modal Minimum (KPMM), Kualitas aset, Quality, Allowance for Impairment Losses, and Legal Lending
Pembentukan Cadangan Kerugian Penurunan Nilai Limit (LLL) regulations.
(CKPN), Batas Maksimum Pemberian Kredit
- Risiko lain yang terkait dengan ketentuan eksternal - Other risks related to external and internal regulations.
dan internal.
Pada tanggal 31 Desember 2023 dan 2022, Bank telah As at December 31, 2023 and 2022, the Bank has complied the
memenuhi rasio sesuai yang diisyaratkan oleh Otoritas ratio as required by Financial Services Authority.
Jasa Keuangan.
Bank mengelola risiko kepatuhan dengan melakukan The Bank manages its compliance risk by performing
penelaahan secara komprehensif untuk memastikan comprehensive review to ensure that Bank's Standard Operating
kesesuaian kebijakan standar operasi dan prosedur serta Procedures and new product development conform with external
pengembangan produk baru dengan peraturan eksternal. regulations.
Satuan Kerja Kepatuhan yang bertanggung jawab ke The Compliance Unit which is responsible to Compliance Director
Direktur Kepatuhan juga telah melaksanakan pengkajian has also evaluated systems and procedures relating to new or
sistem dan prosedur terhadap rencana kebijakan dan revised policies and decisions to ensure their compliance with the
rancangan keputusan dalam rangka mencegah applicable regulations. Furthermore, the Bank has also perform
penyimpangan terhadap peraturan perundang-undangan compliance function including :
lain yang berlaku. Di samping itu, Bank juga
melaksanakan fungsi kepatuhan meliputi tindakan
untuk:
- Mewujudkan terlaksananya budaya kepatuhan pada - To create compliance culture in all level of organization and
semua tingkatan organisasi dan kegiatan usaha Bank; Bank's business activities;
- Mengelola risiko kepatuhan yang dihadapi oleh Bank; - Manages compliance risk faced by the Bank; managing
tindakan mengelola risiko kepatuhan dilaksanakan compliance risk is based on Financial Services Authority's
dengan mengacu pada ketentuan Otoritas Jasa regulation about Risk Management for the Conventional
Keuangan mengenai Manajemen Risiko bagi Bank Bank ;
Umum;
- Memastikan agar kebijakan, ketentuan, sistem dan - Ensure policies, regulations, systems and procedures and
prosedur serta kegiatan usaha yang dilakukan oleh business activities of the Bank are according to regulations of
Bank telah sesuai dengan ketentuan Bank Indonesia, Bank Indonesia, Financial Services Authority, applicable law
Otoritas Jasa Keuangan dan peraturan perundang- and regulation; and
undangan yang berlaku; dan
- Memastikan kepatuhan Bank terhadap komitmen - Ensure compliance of the Bank about Bank's commitments to
yang dibuat oleh Bank kepada Bank Indonesia, Bank Indonesia and/or other monitoring authority.
dan/atau otoritas pengawas lain yang berwenang.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko hukum Legal risk
Risiko hukum adalah risiko yang disebabkan oleh Legal risk is the risk raised by weakness in juridicial aspects of the
adanya kelemahan aspek yuridis dalam bisnis, yang business, which could be caused by legal claims, non-existence of
antara lain disebabkan adanya tuntutan hukum, supported regulation or weaknesses in agreements, such a
ketiadaan peraturan perundang-undangan yang unfulfilled terms and conditions in contracts and binding collateral
mendukung, atau kelemahan perikatan seperti tidak which is not comprehensive.
dipenuhinya syarat sahnya kontrak dan pengikatan
agunan yang tidak sempurna.
Bank mengelola risiko hukum dengan memastikan Legal risks are managed by ensuring that all activities and business
seluruh aktivitas dan hubungan kegiatan usaha Bank relationships between the Bank with third parties are based on rules
dengan pihak ketiga didasarkan pada aturan dan and conditions which able to protecting the Bank's interests from a
persyaratan yang dapat melindungi kepentingan Bank legal perspective.
dari segi hukum.
Dalam rangka pengendalian risiko terutama atas produk In order to control risk, especially regarding products and/or
dan/atau aktivitas yang dilakukan, Bank memiliki activities carried out, the Bank has a coordination mechanism
mekanisme koordinasi antara unit bisnis, Legal, SKMR, between business units, Legal, SKMR and SKK in conducting
dan SKK dalam melakukan kajian atas Produk dan/ reviews of these Products and/or Activities both from a juridical
atau Aktivitas tersebut baik dari aspek yuridis (hukum), (legal) aspect, compliance with provisions and provisions. OJK,
pemenuhan ketentuan baik ketentuan OJK, Bank Bank Indonesia and applicable statutory provisions, identify risks
Indonesia maupun ketentuan perundang-undangan yang and design effective and adequate controls.
berlaku, identifikasi risiko dan desain pengendalian yang
efektif dan memadai.
Risiko strategik Strategic risk
Risiko strategik adalah risiko yang antara lain Strategic risk is the risk that is caused by inappropriate
disebabkan adanya penetapan dan pelaksanaan strategi determination and implementation of the Bank strategy,
Bank yang tidak tepat, pengambilan keputusan bisnis inappropriate business decisions or being unresponsive to external
yang tidak tepat atau kurang responsifnya Bank terhadap changes. Here are the factors that influence the strategic risk that
perubahan eksternal. Berikut adalah faktor-faktor yang the Bank's vision, strategic plan, changes in ownership and new
mempengaruhi risiko strategis yaitu visi Bank, rencana product launches.
strategis, perubahan kepemilikan dan peluncuran produk
baru.
Bank mengelola risiko strategis melalui proses The Bank manages strategic risk through a consideration of, and
pertimbangan dan pengambilan keputusan setiap decision making process regarding every strategic policy in a
kebijakan strategis secara kolektif dan komprehensif oleh collective and comprehensive manner performed by the established
Direksi dan Komite-Komite yang telah dibentuk. Bank's Directors and Committees.
128
2023 Annual Report PT Bank Mestika Dharma Tbk 519
Page 520
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko reputasi Reputation risk
Risiko reputasi adalah risiko yang antara lain disebabkan Reputation risk is the risk that is caused by negative publicity
oleh adanya publikasi negatif yang terkait dengan related to the business activity of the Bank or negative perception of
kegiatan usaha Bank atau persepsi negatif terhadap the Bank.
Bank mengelola risiko reputasi dengan memastikan The Bank manages its reputation risk by ensuring that its business
kesesuaian antara aktivitas kegiatan usaha Bank bersama- activities are in conformity with its other activities, hence
sama dengan aktivitas lain sehingga reputasi Bank tetap maintaining the Bank's reputation.
terjaga.
37. MANAJEMEN MODAL 37. CAPITAL MANAGEMENT
Tujuan utama dari kebijakan Bank atas kebijakan The primary objectives of the Bank’s capital management policy
pengelolaan modal adalah untuk memastikan bahwa are to ensure that the Bank has a strong capital to support the
Bank memiliki modal yang kuat untuk mendukung Bank’s currently business expansion strategy , to sustain future
strategi pengembangan ekspansi usaha Bank saat ini dan development of the business, to meet regulator capital adequacy
mempertahankan kelangsungan pengembangan di masa requirements and also to ensure the efficiency of Bank’s capital
mendatang serta untuk memenuhi ketentuan kecukupan structure.
permodalan yang ditetapkan oleh regulator serta
memastikan agar struktur permodalan Bank telah efisien.
Bank menyusun Rencana Permodalan berdasarkan Bank undertakes Capital Planning based on assessment and review
penilaian dan penelaahan atas kebutuhan kecukupan of the capital situation in terms of the legal capital adequacy
permodalan yang dipersyaratkan dan requirement, combined with assessment of economic outlooks.
mengkombinasikannya dengan tinjauan perkembangan Bank will continue to link financial and capital adequacy goals to
ekonomi terkini. Bank senantiasa akan menghubungkan risk which can be tolerated through the capital planning process
tujuan keuangan dan kecukupan modal terhadap risiko method as well as assess the businesses based on Bank’s capital and
yang dapat ditoleransi melalui proses perencanaan liquidity requirements.
modal, begitu pula dengan bisnis yang disesuaikan
dengan tingkat permodalan dan persyaratan likuiditas
Bank.
Rencana Permodalan disusun oleh Dewan Direksi Capital Planning is prepared by the Board of Directors as part of
sebagai bagian dan Rencana Bisnis Bank dan disetujui Bank’s business plan and is approved by the Board of
oleh Dewan Komisaris. Perencanaan ini diharapkan Commissioners. Capital Planning ensures that adequate levels of
akan memastikan tersedianya modal yang cukup dan capital and strong mix of the different components of capital are
terciptanya struktur permodalan yang kuat guna maintained to support business growth in the future.The capital
mendukung pertumbuhan bisnis ke depan. Kebutuhan needs of the Bank are discussed and planned on a routine basis
permodalan Bank direncanakan dan didiskusikan secara supported by data analyses.
rutin yang didukung dengan data-data analisis.
Otoritas Jasa Keuangan (OJK) menentukan dan Financial Services Authority (OJK) sets and monitors capital
mengawasi kebutuhan modal Bank. Bank diwajibkan requirements for the Bank. The Bank is required to comply with
untuk mentaati peraturan yang berlaku dalam hal ini prevailing regulation in respect of regulatory capital. The Bank's
modal yang diwajibkan regulator. Pendekatan Bank approach to capital management is driven by bank's strategic and
terhadap pengelolaan modal ditentukan oleh strategi dan organisational requirements, taking into account regulatory,
persyaratan organisasi bank, dengan memperhitungkan economic and commercial environment.
peraturan, serta keadaan ekonomi dan komersial.
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Bank mematuhi semua persyaratan modal yang Bank has complied with all capital requirements which are set by
ditetapkan oleh pihak regulator sepanjang periode regulator throughout the reporting period, particularly regarding
pelaporan, khususnya berkenaan dengan perhitungan Capital Adequacy Ratio (CAR) and calculation of Risk Weighted
Kewajiban Penyediaan Modal Minimum (KPMM) dan Assets (RWA).
Aktiva Tertimbang Menurut Risiko (ATMR).
Kebijakan Bank adalah menjaga modal yang kuat untuk The Bank's policy is to maintain a strong capital base in order to
menjaga kepercayaan pemodal, kreditur dan pasar dan maintain investor, creditor and market confidence and to sustain
untuk mempertahankan perkembangan bisnis di masa future development of business. The impact of the level of capital on
depan. Pengaruh tingkat modal terhadap tingkat shareholders' return (earnings) is also recognised and the Bank also
pengembalian (pendapatan) ke pemegang saham juga recognise the need to maintain a balance between the higher return
diperhitungkan dan Bank juga memahami perlunya that might be possible with greater gearing and the advantages and
menjaga keseimbangan antara tingkat pengembalian security level afforded by a strong capital position.
yang tinggi, yang dimungkinkan dengan gearing yang
lebih besar serta keuntungan-keuntungan dan tingkat
keamanan yang didapat dari posisi modal yang kuat.
Manajemen menggunakan rasio permodalan yang Management uses regulatory capital ratios in order to monitor its
diwajibkan regulator untuk memantau permodalan Bank capital base, and these capital ratios remain the industry standards
dan rasio-rasio modal ini tetap menjadi standar industri for measuring capital adequacy. Financial Service Authority’s
untuk mengukur kecukupan modal. Pendekatan OJK approach to such measurement is primarily based on monitoring
untuk pengukuran ini terutama didasarkan pada the relationship of the Bank’s risk profile with the available capital.
pemantauan hubungan antara profil risiko Bank dengan The Bank is required to provide minimum capital based on the risk
ketersediaan modal. Bank wajib menyediakan modal profile.
minimum sesuai profil risiko.
Penyediaan modal minimum sebagaimana dimaksud Minimum capital requirements are as follows :
ditetapkan sebagai berikut :
- Untuk profil risiko peringkat 1 (satu), modal minimum - For banks with risk profile rating 1 (one), the minimum capital
terendah yang wajib dimiliki adalah 8% dari Aset requirement is 8% of Risk Weighted Asset;
Tertimbang Menurut Risiko;
- Untuk profil risiko peringkat 2 (dua), modal minimum - For banks with risk profile rating 2 (two), the minimum capital
terendah yang wajib dimiliki adalah 9% sampai requirement is 9% to less than 10% of Risk Weighted Asset;
dengan kurang dari 10% dari Aset Tertimbang
Menurut Risiko;
- Untuk profil risiko peringkat 3 (tiga), modal minimum - For banks with risk profile rating 3 (three), the minimum
terendah yang wajib dimiliki adalah 10% sampai capital requirement is 10% to less than 11% of Risk Weighted
dengan kurang dari 11% dari Aset Tertimbang Asset;
Menurut Risiko;
- Untuk profil risiko peringkat 4 (empat) atau 5 (lima), - For banks with risk profile rating 4 (four) or 5 (five), the
modal minimum terendah yang wajib dimiliki adalah minimum capital requirement is 11% to less than 14% of Risk
11% sampai dengan kurang dari 14% dari Aset Weighted Asset.
Tertimbang Menurut Risiko.
130
2023 Annual Report PT Bank Mestika Dharma Tbk 521
Page 522
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Posisi modal yang diwajibkan regulator Bank sesuai The Bank's regulatory capital position under prevailing Financial
peraturan Otoritas Jasa Keuangan yang berlaku pada Services Authority regulation as at December 31, 2023 and 2022,
tanggal 31 Desember 2023 dan 2022 adalah sebagai was as follows :
berikut :
2023 2022
Modal inti (Tier 1) Core capital (Tier 1)
Modal inti utama (CET 1) 4.868.790 4.540.514 Common Equity Tier (CET 1)
Modal inti tambahan (AT 1) - - Tier II
4.868.790 4.540.514
Modal pelengkap (Tier 2) 95.342 89.599 Supplementary capital (Tier 2)
Jumlah modal 4.964.132 4.630.113 Total capital
ATMR RWA
Risiko kredit 9.185.171 8.665.683 Credit risk
Risiko pasar 20.148 26.744 Market risk
Risiko operasional 737.352 1.774.291 Operational risk
Jumlah ATMR 9.942.671 10.466.718 Total RWA
Rasio KPMM CAR ratio
Rasio CET 1 48,97% 43,38% CET 1 ratio
Rasio tier 1 48,97% 43,38% Tier 1 ratio
Rasio tier 2 0,96% 0,86% Tier 2 ratio
Rasio KPMM 49,93% 44,24% CAR ratio
Rasio KPMM untuk risiko kredit CAR of credit risk
dan risiko operasional 50,03% 44,35% and operational risk
Rasio KPMM yang diwajibkan 9%-<10% 9%-<10% Minimum CAR ratio required
Otoritas Jasa Keuangan (OJK) berwenang menetapkan Financial Services Authority (OJK) is authorised to stipulate
modal minimum lebih besar dari modal minimum dalam minimum capital greater than minimum capital in case of OJK
hal OJK menilai suatu bank menghadapi potensi assesses a bank as facing potential losses which requires a larger
kerugian yang membutuhkan modal lebih besar. capital.
Berdasarkan self-assessment Bank, pada tanggal Based on its self-assessment, as at December 31, 2023 the Bank risk
31 Desember 2023 profil risiko Bank dinilai berada pada profile is assessed to be in rating 2 Therefore, the Bank is required
peringkat 2. Oleh karena itu, Bank berkewajiban untuk to provide a minimum capital of 9 % to less than 10%. The Bank
memenuhi modal minimum sebesar 9% sampai dengan Capital Adequate Ratio was 49.93% which was higher than the
kurang dari 10%. Kewajiban Penyediaan Modal required minimum provision of capital.
Minimum Bank berada pada level di atas modal
minimum yang diwajibkan tersebut, yaitu sebesar
49,93%.
131
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08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Berdasarkan self-assessment Bank, pada tanggal Based on its self-assessment, as at December 31, 2022 the Bank risk
31 Desember 2022 profil risiko Bank dinilai berada pada profile is assessed to be in rating 2. Therefore, the Bank is required
peringkat 2. Oleh karena itu, Bank berkewajiban untuk to provide a minimum capital of 9% to less than 10%. The Bank
memenuhi modal minimum sebesar 9% sampai dengan Capital Adequate Ratio was 44.24% which was higher than the
kurang dari 10%. Kewajiban Penyediaan Modal required minimum provision of capital.
Minimum Bank berada pada level di atas modal
minimum yang diwajibkan tersebut, yaitu sebesar
44,24%.
38. JAMINAN PEMERINTAH TERHADAP 38. GUARANTEES ON THE OBLIGATIONS OF
LIABILITAS PEMBAYARAN BANK UMUM CONVENTIONAL BANKS
Berdasarkan Undang-Undang No. 24 tentang Lembaga Based on Law No. 24 regarding Deposit Insurance Corporation
Penjamin Simpanan (LPS) tanggal 22 September 2004, (LPS) dated September 22, 2004, the LPS was established to
LPS dibentuk untuk menjamin liabilitas tertentu bank- provide guarantee on certain deposits from customers based on
bank umum berdasarkan program penjaminan yang prevailing guarantee schemes, the amount of which is subject to
berlaku, yang besaran nilai jaminannya dapat berubah change if they meet certain applicable schemes. The law was
jika memenuhi kriteria tertentu yang berlaku. Undang- changed with the Government Regulation as the Replacement of
undang tersebut telah diubah dengan Peraturan Law No. 3 Year 2008, which was stipulated as a law since
Pemerintah Pengganti Undang-Undang No. 3 tahun January 13, 2009 based on the Republic of Indonesia Law No. 7
2008, yang mana telah ditetapkan menjadi Undang- Year 2009.
undang sejak tanggal 13 Januari 2009 berdasarkan
Undang-Undang Republik Indonesia No. 7 tahun 2009.
Berdasarkan Peraturan Pemerintah Republik Indonesia Based on Government Regulation No.66 year 2008 dated October
No.66 tahun 2008 tanggal 13 Oktober 2008 mengenai 13, 2008 regarding the Amount of Deposit Guarantee by the
Besarnya Nilai Simpanan yang Dijamin Lembaga Indonesia Deposit Insurance Corporation, the amount of deposit
Penjamin Simpanan, jumlah simpanan yang dijamin covered by LPS is up to Rp 2,000,000,000 per depositor per bank.
LPS adalah simpanan sampai dengan Rp 2.000.000.000
untuk per nasabah per bank.
Suku bunga simpanan LPS pada tanggal 31 Desember LPS deposit interest rates on December 31, 2023 and 2022 for
2023 dan 2022 masing-masing adalah sebesar 4,25% dan deposits in Rupiah are 4.25% and 3.75%, respectively and for
3,75% untuk simpanan dalam mata uang Rupiah dan foreign money are 2.25% and 1.75%, respectively.
masing-masing sebesar 2,25% dan 1,75% untuk
simpanan dalam mata uang asing.
132
2023 Annual Report PT Bank Mestika Dharma Tbk 523
Page 524
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
39. ASET DAN LIABILITAS MONETER DALAM 39. MONETARY ASSETS AND LIABILITIES
MATA UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Aset dan liabilitas moneter dalam mata uang asing Monetary assets and liabilities in foreign currencies are as follows :
sebagai berikut :
2023 2022
Ekuivalen/ Ekuivalen/
Equivalent Equivalent
USD Rp USD Rp
Aset Assets
Kas dan setara kas 52.505 808.417.077 37.047 576.729.111 Cash and cash equivalents
Giro pada Bank Current accounts with
Indonesia 200.000 3.079.400.000 200.000 3.113.500.000 Bank Indonesia
Giro pada bank Current accounts with
lain 1.905.271 29.335.445.840 2.263.714 35.240.356.255 other banks
Kredit yang
diberikan - - 898.714 13.990.728.638 Loans
Aset lain-lain - - 2.531 39.401.343 Other assets
2.157.776 33.223.262.917 3.402.006 52.960.715.347
Liabilitas Liabilities
Simpanan nasabah 2.204.552 33.943.479.886 3.942.175 61.369.810.906 Deposits from customers
Liabilitas lain-lain 288 4.433.880 553 8.615.548 Other liabilities
2.204.840 33.947.913.766 3.942.728 61.378.426.454
Jumlah aset bersih (47.064) (724.650.849) (540.722) (8.417.711.107) Net assets
40. NILAI WAJAR INSTRUMEN KEUANGAN 40. FAIR VALUE OF FINANCIAL INSTRUMENTS
Sebagian besar instrumen keuangan pada laporan posisi A significant number of financial instruments are carried at fair
keuangan disajikan menggunakan nilai wajar. Berikut ini value in the statements of financial position. Below is the
adalah perbandingan antara nilai tercatat, seperti yang comparison of the carrying amounts, as reported on the statements
dilaporkan pada laporan posisi keuangan dan nilai of financial position, and its fair value.
wajarnya.
Pada tabel berikut ini, instrumen keuangan telah In the following table, financial instruments have been allocated
dialokasikan berdasarkan klasifikasinya. Kebijakan based on their classification. The significant accounting recognised
akuntansi penting pada Catatan 2e menjelaskan policies in Note 2e describe how the categories of the financial assets
bagaimana setiap kategori aset keuangan dan liabilitas and financial liabilities are measured and how income and
keuangan diukur dan bagaimana pendapatan dan beban, expenses, including fair value profit or losses (changes in fair value
termasuk keuntungan atau kerugian atas nilai wajar of financial instruments) are recognised.
(perubahan nilai wajar instrumen keuangan) diakui.
133
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Page 525
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
2023 Annual Report
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Management Discussion Analysis
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
ANALISIS PEMBAHASAN MANAJEMEN
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Nilai wajar
melalui penghasilan
komprehensif lain/ Liabilitas keuangan Jumlah Jumlah
Biaya perolehan Fair value through diamortisasi/ nilai tercatat/ nilai wajar/
yang diamortisasi/ other comprehensive Financial liabilities Total carrying Total fair
Amortized costs income at amortized cost amount value
Aset Assets
Kas 165.845.246.577 - - 165.845.246.577 165.845.246.577 Cash
Giro pada Bank Indonesia 154.655.829.870 - - 154.655.829.870 154.655.829.870 Current accounts with Bank Indonesia
Management Overview
TINJAUAN MANAJEMEN
Giro pada bank lain 35.640.519.818 - - 35.640.519.818 35.640.519.818 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 799.908.158.481 - - 799.908.158.481 799.908.158.481 Indonesia and other banks
Efek-efek - 4.238.049.629.770 - 4.238.049.629.770 4.238.049.629.770 Marketable securities
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali - 629.220.960.855 - 629.220.960.855 629.220.960.855 under agreements to resell
Kredit yang diberikan 9.393.465.066.697 - - 9.393.465.066.697 9.393.465.066.697 Loans
Tagihan akseptasi 82.442.582.189 - - 82.442.582.189 82.442.582.189 Acceptance receivables
Aset lain-lain *) 97.211.160.585 - - 97.211.160.585 97.211.160.585 Other assets *)
10.729.168.564.217 4.867.270.590.625 - 15.596.439.154.842 15.596.439.154.842
TATA KELOLA
Liabilitas Liabilities
Liabilitas segera - - 12.282.400.345 12.282.400.345 12.282.400.345 Immediate liabilities
Corporate Governance
Simpanan nasabah - - 10.849.797.009.453 10.849.797.009.453 10.849.797.009.453 Deposits from customers
Simpanan dari bank lain - - 13.414.759.887 13.414.759.887 13.414.759.887 Deposits from other banks
Liabilitas akseptasi - - 82.442.582.189 82.442.582.189 82.442.582.189 Acceptance liabilities
Liabilitas lain-lain - - 152.227.594.179 152.227.594.179 152.227.594.179 Other liabilities
- - 11.110.164.346.053 11.110.164.346.053 11.110.164.346.053
*) *)
Terdiri dari pendapatan yang masih akan diterima, setoran jaminan dan uang muka Consist of interest receivables, security deposits and advances
08
Financial Report
PT Bank Mestika Dharma Tbk
134
LAPORAN KEUANGAN
525
Page 526
526
The original financial statements included herein
are in the Indonesian language
Financial Highlights
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Nilai wajar
melalui penghasilan
komprehensif lain/ Liabilitas keuangan Jumlah Jumlah
Biaya perolehan Fair value through diamortisasi/ nilai tercatat/ nilai wajar/
yang diamortisasi/ other comprehensive Financial liabilities Total carrying Total fair
LAPORAN DIREKSI
Amortized costs income at amortized cost amount value
Aset Assets
Board of Directors Report
Kas 217.029.241.010 - - 217.029.241.010 217.029.241.010 Cash
Giro pada Bank Indonesia 1.026.268.013.626 - - 1.026.268.013.626 1.026.268.013.626 Current accounts with Bank Indonesia
Giro pada bank lain 44.034.099.213 - - 44.034.099.213 44.034.099.213 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 55.492.679.015 - - 55.492.679.015 55.492.679.015 Indonesia and other banks
Efek-efek - 5.176.764.394.788 - 5.176.764.394.788 5.176.764.394.788 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements to
janji dibeli kembali - 648.668.601.000 - 648.668.601.000 648.668.601.000 repurchase
Kredit yang diberikan 8.679.741.866.184 - - 8.679.741.866.184 8.679.741.866.184 Loans
Tagihan akseptasi 46.240.394.084 - - 46.240.394.084 46.240.394.084 Acceptance receivables
Aset lain-lain *) 142.153.736.988 - - 142.153.736.988 142.153.736.988 Other assets *)
10.210.960.030.120 5.825.432.995.788 - 16.036.393.025.908 16.036.393.025.908
Liabilitas Liabilities
LAPORAN DEWAN KOMISARIS
Liabilitas segera - - 11.179.954.136 11.179.954.136 11.179.954.136 Immediate liabilities
Board of Commissioners Report
Simpanan nasabah - - 10.931.452.030.760 10.931.452.030.760 10.931.452.030.760 Deposits from customers
Simpanan dari bank lain - - 109.116.374.612 109.116.374.612 109.116.374.612 Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali - - 638.416.069.429 638.416.069.429 638.416.069.429 agreements to repurchase
Liabilitas akseptasi - - 46.240.394.084 46.240.394.084 46.240.394.084 Acceptance liabilities
Liabilitas lain-lain - - 275.585.162.803 275.585.162.803 275.585.162.803 Other liabilities
- - 12.011.989.985.824 12.011.989.985.824 12.011.989.985.824
*) *)
Terdiri dari pendapatan yang masih akan diterima, setoran jaminan dan uang muka Consist of interest receivables, security deposits and advances
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
135
Page 527
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT BANK MESTIKA DHARMA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
41. LABA PER SAHAM DASAR 41. EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share are computed by dividing net income
bersih yang dapat dibagi kepada para pemegang saham attributable to the shareholders with the weighted average number
dengan jumlah rata-rata tertimbang saham yang of issued and fully paid shares during the year.
ditempatkan dan disetor penuh selama tahun berjalan.
2023 2022
Laba tahun berjalan 417.136.268.995 523.103.882.225 Profit for the year
Rata-rata tertimbang jumlah Weighted average number of
saham yang beredar 4.027.068.800 4.027.013.531 shares outstanding
Laba per saham - dasar 103,58 129,90 Earnings per share - basic
42. STANDAR AKUNTANSI BARU YANG AKAN 42. NEW ACCOUNTING STANDARDS WHICH WILL BE
BERLAKU APPLICABLE
Dewan Standar Akuntansi Keuangan - Ikatan Akuntan Financial Accounting Standard Board of Indonesian Institute of
Indonesia (DSAK-IAI) juga telah mengeluarkan revisi Accountant (DSAK-IAI) has also issued revision of the following
atas beberapa Pernyataan Standar Akuntansi Keuangan Statement of Financial Accounting Standards (PSAK) which are
(PSAK) yang berlaku untuk periode laporan keuangan applicable for financial statements covering periods beginning on
yang dimulai pada atau setelah tanggal 1 Januari 2024 or after January 1, 2024 as follows :
sebagai berikut :
- PSAK 1 (Amendemen) : Penyajian Laporan - PSAK 1 (Amendment) : Presentation of Financial Statements
Keuangan tentang Liabilitas Jangka Panjang dengan regarding Non-current Liabilities with Covenants
- Kovenan
PSAK 73 (Amendemen) : Liabilitas Sewa dalam Jual - PSAK 73 (Amendment) : Lease Liability in a Sale and
dan Sewa Balik Leaseback
Standar berikut ini berlaku efektif pada 1 Januari 2025 : The following standards will be effective on January 1, 2025 :
- PSAK 74 : Kontrak asuransi - PSAK 74 : Insurance contract
Saat ini Bank sedang mengevaluasi dan belum The Bank is currently evaluating the above standards and has not
menetapkan dampak dari penerapan standar akuntansi yet determined the impact of these accounting standard on the
tersebut serta pengaruhnya pada laporan keuangan financial statement of the Bank.
Bank.
Mulai tanggal 1 Januari 2024, referensi terhadap masing- Starting January 1, 2024, references to the individual PSAK and
masing PSAK dan ISAK akan diubah sebagaimana ISAK will be changed as published by DSAK-IAI.
diumumkan oleh DSAK-IAI.
136
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2023/DECEMBER 31, 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
DAFTAR ISI CONTENTS
Hal/Page
Surat Pernyataan Direksi - Directors' Statement Letter
Laporan Auditor Independen - Independent Auditors' Report
Laporan Posisi Keuangan Konsolidasian 1 Consolidated Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss and
Komprehensif Lain Konsolidasian 3 Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 5 Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian 6 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Notes to the Consolidated Financial
Konsolidasian 8 Statements
Informasi Keuangan Tambahan 120 Supplementary Financial Information
2023 Annual Report PT Bank Mestika Dharma Tbk 529
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
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08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 531
Page 532
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
532 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 533
Page 534
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
534 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 535
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
2023 Annual Report PT Bank Mestika Dharma Tbk 535
Page 536
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ASET ASSETS
Kas 4 166.046.655.444 217.196.656.054 Cash
Current accounts with
Giro pada Bank Indonesia 5 154.655.829.870 1.026.268.013.626 Bank Indonesia
Giro pada bank lain 6 39.483.754.801 49.785.091.090 Current accounts with other banks
Dikurangi : Cadangan Less :
kerugian penurunan nilai (46.516.216) (51.390.773) Allowance for impairment losses
39.437.238.585 49.733.700.317
Penempatan pada Bank 7 Placements with Bank Indonesia
Indonesia dan bank lain 802.233.158.481 56.928.500.766 and other banks
Efek-efek 8 4.238.049.629.770 5.176.764.394.788 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements to
janji dibeli kembali 9 - 648.668.601.000 repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali 10 629.220.960.855 - under agreements to resell
Kredit yang diberikan 11 Loans
Pihak berelasi 156.699.672.502 145.612.305.752 Related party
Pihak ketiga 9.241.774.126.174 8.697.416.349.845 Third party
Dikurangi : Cadangan Less :
kerugian penurunan nilai (152.550.477.230) (156.750.730.751) Allowance for impairment losses
9.245.923.321.446 8.686.277.924.846
Tagihan akseptasi 12 82.442.582.189 46.240.394.084 Acceptance receivables
Dikurangi : Cadangan Less :
penurunan nilai (518.889.233) (313.360.510) Allowance for impairment losses
81.923.692.956 45.927.033.574
Aset tetap 13 735.730.502.699 676.265.356.433 Fixed assets
Dikurangi : Akumulasi penyusutan (173.926.271.580) (153.416.307.187) Less : Accumulated depreciation
561.804.231.119 522.849.049.246
Aset takberwujud 14 62.294.885.521 46.392.724.251 Intangible assets
Dikurangi : Akumulasi amortisasi (45.816.086.170) (35.908.276.915) Less : Accumulated amortisation
16.478.799.351 10.484.447.336
Aset hak-guna 15 2.487.479.368 2.346.129.497 Right-of-use assets
Dikurangi : Akumulasi penyusutan (932.779.879) (1.052.959.551) Less : Accumulated depreciation
1.554.699.489 1.293.169.946
Aset pajak tangguhan 20 - 1.222.264.018 Deferred tax assets
Aset lain-lain 16 134.663.418.638 160.193.929.797 Other assets
Dikurangi : Cadangan Less :
kerugian penurunan nilai (201.164.492) (207.902.610) Allowance for impairment losses
134.462.254.146 159.986.027.187
JUMLAH ASET 16.071.790.471.512 16.603.599.782.704 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
1
536 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 17 12.287.794.032 11.188.907.730 Immediate liabilities
Simpanan nasabah 18 Deposits from customers
Pihak berelasi 362.029.759.009 310.213.780.032 Related party
Pihak ketiga 10.482.650.917.321 10.625.031.562.525 Third party
10.844.680.676.330 10.935.245.342.557
Simpanan dari bank lain 19 12.519.449.720 106.406.830.012 Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 9 - 638.416.069.429 agreements to repurchase
Liabilitas pajak tangguhan 20 19.005.014.030 - Deferred tax liabilities
Liabilitas akseptasi 12 82.442.582.189 46.240.394.084 Acceptance payables
Utang pajak 20 22.020.334.993 19.713.719.805 Taxes payable
Liabilitas lain-lain 21 152.440.524.663 275.606.674.608 Other liabilities
JUMLAH LIABILITAS 11.145.396.375.957 12.032.817.938.225 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp 1.000.000 per saham Rp 1,000,000 per share
Modal dasar Authorized capital
40.000 saham 40,000 shares
Ditempatkan dan disetor Issued and fully paid
penuh 24.240 saham 23 24.240.000.000 24.240.000.000 24,240 shares
Tambahan modal disetor 10.000.000 10.000.000 Additional paid in capital
Saldo laba 3.987.080.733.800 3.735.013.196.335 Retained earnings
Penghasilan komprehensif lain 456.585.594.517 391.987.930.004 Other comprehensive income
4.467.916.328.317 4.151.251.126.339
Kepentingan nonpengendali 22 458.477.767.238 419.530.718.140 Non-controlling interests
JUMLAH EKUITAS 4.926.394.095.555 4.570.781.844.479 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 16.071.790.471.512 16.603.599.782.704 EQUITY
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
2
2023 Annual Report PT Bank Mestika Dharma Tbk 537
Page 538
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS
PENGHASILAN KOMPREHENSIF LAIN OF PROFIT OR LOSS
KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
PENDAPATAN DAN BEBAN OPERATING INCOME AND
OPERASIONAL EXPENSES
Pendapatan bunga 25 1.234.630.678.713 1.292.646.631.529 Interest income
Beban bunga 26 (296.369.956.859) (297.021.914.162) Interest expenses
938.260.721.854 995.624.717.367
Pendapatan operasional lainnya Other operating income
Pemulihan kembali kredit yang Recovery of
telah dihapusbukukan 33.153.420.439 30.634.555.954 written-off loans
Provisi dan komisi 10.932.692.880 11.497.404.761 Fees and commissions
Lain-lain 27 74.292.761.720 81.557.560.272 Others
118.378.875.039 123.689.520.987
Beban operasional lainnya Other operating expenses
Tenaga kerja 28 (298.811.480.047) (272.518.704.729) Personnel
Umum dan administrasi 29 (180.913.411.607) (154.084.965.143) General and administrative
Pembentukan atas cadangan Establishment of allowance
kerugian penurunan nilai 30 (44.023.769.172) (23.670.221.942) for impairment losses
Lain-lain (24.711.000) 5.416.601 Others
(523.773.371.826) (450.268.475.213)
LABA OPERASIONAL 532.866.225.067 669.045.763.141 PROFIT FROM OPERATIONS
PENDAPATAN (BEBAN) NON-OPERATING
NON-OPERASIONAL INCOME (EXPENSES)
Pendapatan non-operasional 31 1.628.780.244 1.841.226.396 Non-operating income
Beban non-operasional 31 (412.518.908) (274.883.893) Non-operating expenses
1.216.261.336 1.566.342.503
LABA SEBELUM
PAJAK PENGHASILAN 534.082.486.403 670.612.105.644 PROFIT BEFORE INCOME TAX
Beban pajak penghasilan 20 (117.978.112.547) (147.331.000.605) Income tax expenses
LABA TAHUN BERJALAN 416.104.373.856 523.281.105.039 PROFIT FOR THE YEAR
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
3
538 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 539
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS
PENGHASILAN KOMPREHENSIF LAIN OF PROFIT OR LOSS
KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang akan direklasifikasi ke Items that will be reclassified to
laba rugi : profit or loss :
Keuntungan (kerugian) dari Gain (loss) on changes in
perubahan nilai aset keuangan yang value of financial assets at
diukur pada nilai wajar melalui fair value through
penghasilan komprehensif lain 98.234.925.006 (218.683.813.067) other comprehensive income
Pajak penghasilan terkait 20 (21.611.683.501) 48.110.438.873 Related income tax
76.623.241.505 (170.573.374.194)
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi : to profit or loss :
Pengukuran kembali atas program Remeasurement of defined benefit
imbalan pasti 33 (5.635.348.000) 25.787.213.000 plan
Selisih penilaian kembali aset tetap - 27.800.671.646 Revaluation surplus of fixed assets
Pajak penghasilan terkait 20 1.239.776.560 (5.673.186.860) Related income tax
(4.395.571.440) 47.914.697.786
Penghasilan komprehensif lain 72.227.670.065 (122.658.676.408) Other comprehensive income
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 488.332.043.921 400.622.428.631 FOR THE YEAR
Laba yang dapat diatribusikan
kepada : Profit attributable to :
Entitas Induk 372.067.537.465 468.015.526.904 Parent Entity
Kepentingan nonpengendali 22 44.036.836.391 55.265.578.135 Non-controlling interests
416.104.373.856 523.281.105.039
Penghasilan komprehensif yang dapat Other comprehensive income
diatribusikan kepada : attributable to :
Entitas Induk 495.962.049.473 373.090.345.245 Parent Entity
Kepentingan nonpengendali (7.630.005.552) 27.532.083.386 Non-controlling interests
488.332.043.921 400.622.428.631
LABA PER SAHAM 38 17.166.022 21.587.504 EARNINGS PER SHARE
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
4
2023 Annual Report PT Bank Mestika Dharma Tbk 539
Page 540
540
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Diatribusikan kepada Entitas Induk/ Attributable to Parent Entity Diatribusikan
Modal Penghasilan kepada Kepentingan
ditempatkan dan Tambahan modal komprehensif lain/ nonpengendali/
disetor penuh/ disetor/ Other Attributable to
Catatan/ Issued and fully Additional comprehensive Saldo laba/ Jumlah bersih/ Non-controlling Jumlah ekuitas /
LAPORAN DIREKSI
Notes paid capital paid in capital income Retained earnings Net total interests Total equity
Board of Directors Report
Saldo 31 Desember 2021 24.240.000.000 10.000.000 501.689.156.986 3.385.063.139.996 3.911.002.296.982 391.443.361.886 4.302.445.658.868 Balance as at December 31, 2021
Laba tahun berjalan - - - 468.015.526.904 468.015.526.904 55.265.578.135 523.281.105.039 Profit for the year
Penghasilan komprehensif lain - - (109.701.226.982) - (109.701.226.982) (12.957.449.424) (122.658.676.406) Other comprehensive income
Akuisisi entitas anak - - - - - 353.861.505 353.861.505 Acquisition of subsidiaries
Kepentingan nonpengendali
atas pembayaran dividen Non-controlling interests in
dan perubahan ekuitas dividend payments and changes
entitas anak - - - 1.934.529.435 1.934.529.435 (14.574.633.962) (12.640.104.527) in equity of subsidiaries
Dividen 21 - - - (120.000.000.000) (120.000.000.000) - (120.000.000.000) Dividends
Saldo 31 Desember 2022 24.240.000.000 10.000.000 391.987.930.004 3.735.013.196.335 4.151.251.126.339 419.530.718.140 4.570.781.844.479 Balance as at December 31, 2022
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Laba tahun berjalan - - - 372.067.537.465 372.067.537.465 44.036.836.391 416.104.373.856 Profit for the year
Penghasilan komprehensif lain - - 64.597.664.513 - 64.597.664.513 7.630.005.552 72.227.670.065 Other comprehensive income
Kepentingan nonpengendali
atas pembayaran dividen Non-controlling interests in
dan perubahan ekuitas dividend payments and changes
entitas anak - - - - - (12.719.792.845) (12.719.792.845) in equity of subsidiaries
Dividen 21 - - - (120.000.000.000) (120.000.000.000) - (120.000.000.000) Dividends
Saldo 31 Desember 2023 24.240.000.000 10.000.000 456.585.594.517 3.987.080.733.800 4.467.916.328.317 458.477.767.238 4.926.394.095.555 Balance as at December 31, 2023
Company Profile
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
PROFIL PERSEROAN
Laporan Tahunan 2023
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
5
Page 541
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan bunga, provisi dan komisi 1.253.211.469.655 1.299.284.699.987 Interest, fees and commissions received
Pembayaran bunga (294.686.932.868) (297.175.335.870) Interest paid
Penerimaan pendapatan operasional
lainnya 118.396.102.061 123.257.759.596 Other operating income received
Pembayaran beban umum dan General and administrative expenses
administrasi (141.976.755.609) (119.048.454.856) paid
Pembayaran beban tenaga kerja (287.575.916.595) (258.724.349.709) Personnel expenses paid
Penerimaan pendapatan
non-operasional 126.934.802.469 1.074.724.669 Non-operating income received
Pembayaran beban non-operasional (661.534.695) (517.595.390) Non-operating expenses paid
Pembayaran pajak penghasilan (117.493.990.460) (151.127.656.680) Income tax paid
Penerimaan kas sebelum perubahan Cash received before changes in
dalam aset dan liabilitas operasi 656.147.243.958 597.023.791.747 operating assets and liabilities
Penurunan (kenaikan) dalam aset operasi Decrease (increase) in operating assets
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (2.325.000.000) (1.325.000.000) and other banks
Kredit yang diberikan (601.501.697.985) (911.658.040.958) Loans
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 628.792.573.007 (521.170.783.306) agreements to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali (629.220.960.855) - under agreements to resell
Aset lain-lain (112.659.594) 3.423.029.287 Other assets
Kenaikan (penurunan) liabilitas operasi Increase (decrease) in operating liabilities
Simpanan nasabah (90.195.674.491) (235.494.159.062) Deposits from customers
Simpanan dari bank lain (92.992.070.125) (66.937.685.825) Deposits from other banks
Liabilitas lain-lain (139.449.216.906) 142.811.497.929 Other liabilities
Arus Kas Bersih Digunakan untuk Net Cash Used for
Aktivitas Operasi (270.857.462.991) (993.327.350.188) Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Kenaikan efek-efek yang diukur Increase in marketable securities measured
pada nilai wajar melalui penghasilan at fair value through other comprehensive
komprehensif lain (FVTOCI) 1.056.825.718.017 1.021.887.147.222 income (FVTOCI)
Pembelian aset tetap 13 (61.556.888.377) (27.187.571.592) Acquisitions of fixed assets
Pembelian aset takberwujud 14 (15.902.161.270) (9.551.987.152) Acquisitions of intangible assets
Pembelian aset hak-guna 15 (1.167.927.748) (528.554.477) Acquisitions of right-of-use assets
Hasil penjualan aset tetap 13 418.918.919 1.428.427.928 Proceeds from sale of fixed assets
Arus Kas Bersih Diperoleh dari Net Cash Provided from
Aktivitas Investasi 978.617.659.541 986.047.461.929 Investing Activities
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
6
2023 Annual Report PT Bank Mestika Dharma Tbk 541
Page 542
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Kenaikan liabilitas efek-efek yang - Increase in liabilities securities
dijual dengan janji dibeli kembali (638.416.069.429) 528.868.644.923 sold under agreements to repurchase
Pembayaran dividen kas (120.000.000.000) (120.000.000.000) Cash dividend paid
Pembayaran dividen entitas anak (138.007.647.776) (12.640.104.527) Cash dividend paid of subsidiary
Arus Kas Bersih Diperoleh dari Net Cash Provided from (Used for)
(Digunakan untuk) Aktivitas Pendanaan (896.423.717.205) 396.228.540.396 Financing Activities
KENAIKAN (PENURUNAN) NET INCREASE (DECREASE) IN
BERSIH KAS DAN SETARA KAS (188.663.520.655) 388.948.652.137 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS AT
AWAL TAHUN 1.348.849.760.770 959.901.108.633 BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR TAHUN 1.160.186.240.115 1.348.849.760.770 AT END OF YEAR
Kas dan setara kas terdiri dari : Cash and cash equivalents consist of :
Kas 4 166.046.655.444 217.196.656.054 Cash
Giro pada Bank Indonesia 5 154.655.829.870 1.026.268.013.626 Current accounts with Bank Indonesia
Giro pada bank lain 6 39.483.754.801 49.785.091.090 Current accounts with other banks
Penempatan pada Bank Indonesia
bank lain yang jatuh tempo dalam Placements with Bank Indonesia
3 bulan atau kurang sejak tanggal and other banks with original maturities
perolehan 7 800.000.000.000 55.600.000.000 of 3 months or less from acquisition date
Jumlah kas dan setara kas 1.160.186.240.115 1.348.849.760.770 Total cash and cash equivalents
- -
Catatan terlampir merupakan bagian yang tidak The accompanying notes are an integral
terpisahkan dari laporan keuangan konsolidasian ini part of these consolidated financial statements
7
542 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 543
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan infomasi umum a. Establishment and general information
PT Mestika Benua Mas ("Perusahaan atau Entitas PT Mestika Benua Mas (the "Company or Parent Entity")
Induk") didirikan di Medan pada tanggal 19 Agustus was established in Medan on August 19, 1997 based on
1997 berdasarkan akta notaris No.45 dari Linda notarial deed No.45 of Linda Herawati, S.H., notary in
Herawati, S.H., notaris di Jakarta. Akta pendirian dan Jakarta. The deed of establishment and amendment of the
perubahan Anggaran Dasar Perusahaan telah Articles of Association of the Company was legalized by the
mendapatkan pengesahan dari Menteri Kehakiman Minister of Justice of the Republic of Indonesia in Decree
Republik Indonesia dengan Surat Keputusan No. C2-9.194.HT.01.01.TH.97 dated September 9, 1997 and
No. C2-9.194.HT.01.01.TH.97 tanggal 9 September was published in the State Gazette of the Republic of
1997 dan telah diumumkan Tahun 2000 No.72 - Indonesia Year 2000 No.72 - Supplement to the State Gazette
Tambahan Berita Negara Republik Indonesia tanggal of the Republic of Indonesia on September 8, 2000 No.5221.
8 September 2000 No.5221.
Anggaran Dasar Perusahaan telah mengalami The Company Articles of Association have been amended
beberapa kali perubahan, yang terakhir dengan akta several times, the latest amendment by Linda Herawati,
notaris No.04 dari Linda Herawati, S.H., notaris di S.H., notary in Jakarta, No.04 dated July 4, 2017, regarding
Jakarta, tanggal 4 Juli 2017 mengenai perubahan the changes of share transition. This amendment was
peralihan saham Perusahaan. Perubahan tersebut approved by Minister of Law and Human Rights of the
mendapat persetujuan dari Menteri Hukum dan Hak Republic of Indonesia in its Decision Letter No.AHU-AH
Asasi Manusia Republik Indonesia melalui Surat 01.03-0152876 dated July 14, 2017.
Keputusan No.AHU-AH 01.03-0152876 tanggal
14 Juli 2017.
b. Maksud dan tujuan b. Purpose and objectives
Sesuai dengan pasal 3 Anggaran Dasar Perusahaan, In accordance with article 3 of the Company's Articles of
maksud dan tujuannya adalah kegiatan usaha-usaha Association, the purpose and objectives are business activities
dalam bidang perdagangan, pengangkutan, in the fields of trade, transportation, development, industry,
pembangunan, perindustrian, jasa dan pertanian. services and agriculture.
c. Lokasi kantor c. Office location
Perusahaan berlokasi di Jl. H. Zainul Arifin No.116- The Company's is located in Jl. H. Zainul Arifin No.116-BB,
BB, Medan. Medan.
8
2023 Annual Report PT Bank Mestika Dharma Tbk 543
Page 544
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d. Dewan Komisaris dan Direksi d. Board of Commissioners and Directors
Pada tanggal 31 Desember 2023 dan 2022, susunan As at December 31, 2023 and 2022, the members of the
Dewan Komisaris dan Direksi Perusahaan adalah Company's Boards of Commissioners and Directors are as
sebagai berikut : follows :
Dewan Komisaris Board of Commissioners
Presiden Komisaris Dr. Zulkifli Halim President Commissioner
Komisaris Nursalim Commissioner
Dewan Direksi Board of Directors
Presiden Direktur Indra Halim President Director
Direktur Sanusi Halim Director
e. Entitas anak e. Subsidiaries
Dimulainya
kegiatan
komersial/ Persentase
Ruang lingkup Commencement kepemilikan/
Entitas anak/ usaha/ of commercial Percentage of Jumlah aset sebelum eliminasi/
Subsidiaries Business scope operation shareholding Total assets before elimination
2023 2022 2023 2022
PT Bank Mestika Perbankan/ 1955 89,44% 89,44% 16.054.823.605.763 15.983.152.301.240
Dharma Tbk (BBMD) Banking
PT BPR Prima Perbankan/ 1992 94,17% 90,10% 12.492.141.771 13.630.217.256
Tata Patumbak (PTP) Banking
PT BPR Asia Perbankan/ - - 99,01% - 3.312.484.444
Bintang Banking
Cemerlang (ABC)
Pada Desember 2023, entitas anak ABC telah In December 2023, subsidary ABC had merged into PTP.
bergabung ke dalam PTP. Hal tersebut berdasarkan The merger is based on deed No. 26 dated December 4, 2023
akta No.26 tanggal 4 Desember 2023 dari Notaris Edy, from Notary Edy, S.H., and has received approval
S.H., dan telah mendapat persetujuan dari Menteri from the Minister of Law and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Indonesia Republic of Indonesia with a Letter of Acceptance
dengan Surat Penerimaan Pemberitahuan Perubahan Notification of Changes to Company Data
Data Perseroan No.AHU-0261595.AH.01.11.Tahun No. AHU-0261595.AH.01.11.Year 2023 dated
2023 tanggal 25 Desember 2023. December . 25, 2023.
Perusahaan dan entitas anak berdomisili di Medan. The Company and subsidiaries are domiciled in Medan. In
Dalam laporan keuangan konsolidasian ini, these consolidated financial statements, the Company and
Perusahaan dan entitas anak secara bersama-sama subsidiaries are collectively referred as “the Group”.
disebut sebagai “Grup”.
9
544 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 545
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
PT Wahana Andamari sebagai entitas asosiasi telah PT Wahana Andamari as an associated entity has
mengalami kerugian dan defisiensi modal dalam experienced losses and capital deficiencies in recent years.
beberapa tahun terakhir. Kerugian entitas asosiasi Losses of associates in excess of investment value have been
yang melebihi nilai investasi telah dinihilkan. eliminated.
f. Penyelesaian laporan keuangan konsolidasian f. Completion of the consolidated financial statements
Laporan keuangan konsolidasian Grup telah The consolidated financial statements of the Group were
diselesaikan dan disetujui untuk diterbitkan oleh completed and authorized to be issued by the Board of
Direksi pada tanggal 22 Maret 2024. Director on March 22, 2024.
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SIGNIFIKAN
a. PERNYATAAN KEPATUHAN a. STATEMENT OF COMPLIANCE
Laporan keuangan konsolidasian telah disusun dan The consolidated statements have been prepared and
disajikan sesuai dengan Standar Akuntansi Keuangan presented in accordance with Indonesian Financial
di Indonesia yang mencakup Pernyataan dan Accounting Standards which include Statement and
Interpretasi yang dikeluarkan oleh Dewan Standar Interpretation issued by the Financial Accounting Standard
Akuntansi Keuangan Ikatan Akuntan Indonesia. Board of Indonesian Institute of Accountant.
b. DASAR PENYUSUNAN LAPORAN b. BASIS OF PREPARATION OF THE
KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
Laporan keuangan konsolidasian disusun berdasarkan The consolidated financial statements have been prepared
nilai historis, kecuali beberapa akun tertentu yang using historical cost, except for certain accounts using other
menggunakan pengukuran lain sebagaimana diuraikan measurement as described in the accounting policies for the
dalam kebijakan akuntansi untuk akun yang respective accounts. The consolidated financial statements
bersangkutan. Laporan keuangan konsolidasian have been prepared using accrual basis, except consolidated
disusun dengan dasar akrual, kecuali laporan arus kas statement of cash flows.
konsolidasian.
Laporan arus kas konsolidasian disusun berdasarkan The consolidated statements of cash flows have been prepared
metode langsung dengan menggunakan konsep kas on direct method using cash and cash equivalents concept.
dan setara kas. Penerimaan dan pengeluaran kas Receipts and disbursements are classified into operating,
diklasifikasi menurut aktivitas operasi, investasi dan investing and financing activities.
pendanaan.
Laporan keuangan konsolidasian disajikan dalam The consolidated statements are presented in Rupiah, which
mata uang Rupiah, yang merupakan mata uang is the functional and presentation currency of the Group.
fungsional dan penyajian Grup.
10
2023 Annual Report PT Bank Mestika Dharma Tbk 545
Page 546
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. PRINSIP-PRINSIP KONSOLIDASI c. PRINCIPLES OF CONSOLIDATION
Laporan keuangan konsolidasian terdiri dari laporan The consolidated financial statements consist of the financial
keuangan Grup. statements of the Group.
Entitas anak adalah entitas yang dikendalikan oleh Subsidiaries are entities controlled by the Group. The Group
Grup. Grup mengendalikan suatu entitas ketika Grup controls an entity when the Group is expossed or has rights to
terekspos atau memiliki hak atas imbal hasil variabel variable returns from its involvement with that entity and has
dari keterlibatannya dengan entitas tersebut dan the ability to influence those returns through its power over
memiliki kemampuan untuk mempengaruhi imbal the entity.
hasil tersebut melalui kekuasaannya atas entitas
tersebut.
Entitas anak dikonsolidasikan secara penuh sejak Subsidiaries are fully consolidated from the date which its
tanggal dimana pengendalian dialihkan kepada Grup. control is transferred to the Group. Subsidiaries are no longer
Entitas anak tidak dikonsolidasikan lagi sejak tanggal consolidated from the date the Group losses control.
Grup kehilangan pengendalian.
Grup menerapkan metode akuisisi untuk mencatat The Group applies the acquisition method to record business
kombinasi bisnis. Imbalan yang dialihkan untuk combination. Benefits for the acquisition of a subsidiary are
akuisisi suatu entitas anak adalah sebesar nilai wajar equal to the fair value of the assets transferred, liabilities
aset yang dialihkan, liabilitas yang diakui terhadap recognized to the owner of the previously acquired party and
pemilik pihak yang diakuisisi sebelumnya dan equity interests issued by the Group. The consideration
kepentingan ekuitas yang diterbitkan oleh Grup. transferred includes the fair value of an assets or liability
Imbalan yang dialihkan termasuk nilai wajar aset atau arising from a contingent benefit agreement. Identified assets
liabilitas yang timbul dari kesepakatan imbalan acquired and liabilities for contingent liabilities taken over in
kontinjensi. Aset teridentifikasi yang diperoleh dan a business combination are measured initially at their fair
liabilitas serta liabilitas kontinjensi yang diambil alih value at the date of acquisition.
dalam suatu kombinasi bisnis diukur pada awalnya
sebesar nilai wajar pada tanggal akuisisi.
Perubahan dalam bagian kepemilikan entitas induk Changes in the shareholding interest of the parent entity to
pada entitas anak yang tidak mengakibatkan hilangnya subsidiaries that do not result in loss of control are recorded as
pengendalian dicatat sebagai transaksi ekuitas. Ketika equity transactions. When control of a subsidiary is lost, the
pengendalian atas entitas anak hilang, bagian remaining portion of shareholding in the entity is remeasured
kepemilikan yang tersisa di entitas tersebut diukur at its fair value and the resulting gain or loss is recognised in
kembali pada nilai wajarnya dan keuntungan atau profit or loss.
kerugian yang dihasilkan diakui dalam laba rugi.
Seluruh transaksi, saldo, keuntungan dan kerugian All unrealized and material transactions, balances, intra-
intra kelompok usaha yang belum direalisasi dan group profits and losses have been eliminated.
material telah dieliminasi.
11
546 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 547
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Kepentingan nonpengendali merupakan bagian atas Non-controlling interests are part of profit or loss and net
laba atau rugi dan aset neto dari entitas anak yang assets of subsidiaries attributable to ownership of equity that
diatribusikan kepada kepemilikan atas ekuitas yang is directly or indirectly not owned by the Company, which is
secara langsung atau tidak langsung tidak dimiliki oleh presented in the consolidated statements of profit or loss and
Perusahaan, yang disajikan dalam laporan laba rugi other comprehensive income and as equity in the consolidated
dan penghasilan komprehensif lain konsolidasian dan statements of financial position, separate from the parts that
sebagai ekuitas pada laporan posisi keuangan can be attributed to the parent entity.
konsolidasian, terpisah dari bagian yang dapat
diatribusikan kepada entitas induk.
d. STANDAR AKUNTANSI BARU d. NEW ACCOUNTING STANDARDS
Dewan Standar Akuntansi Keuangan - Ikatan Financial Accounting Standard Board of Indonesian
Akuntan Indonesia (DSAK-IAI) telah melakukan Institute of Accountant (DSAK-IAI) has revised several
revisi atas Pernyataan Standard Akuntansi Keuangan Statement of Financial Accounting Standards (PSAK) which
(PSAK) yang berlaku untuk periode laporan keuangan have been effective as at January 1, 2023 as follows :
yang dimulai pada atau setelah tanggal 1 Januari 2023
sebagai berikut :
- PSAK 1 (Amendemen) : Penyajian Laporan - PSAK 1 (Amendment) : Presentation of Financial
Keuangan tentang Klasifikasi Liabilitas sebagai Statements regarding Classification of Liabilities as a
Jangka Pendek atau Jangka Panjang Current or Non-current
- PSAK 1 (Amendemen) : Penyajian Laporan - PSAK 1 (Amendment) : Presentation of Financial
Keuangan tentang Pengungkapan Kebijakan Statements regarding Disclosure of Accounting Policies
Akuntansi
- PSAK 16 (Amendemen): Aset Tetap tentang - PSAK 16 (Amendment): Property, Plant and
Hasil Sebelum Penggunaan yang Diintensikan Equipment regarding Proceeds Before Intended Use
- PSAK 25 (Amendemen): Kebijakan Akuntansi, - PSAK 25 (Amendment): Accounting Policies, Changes
Perubahan Estimasi Akuntansi, dan Kesalahan in Accounting Estimates and Errors regarding
tentang Definisi Estimasi Akuntansi Definition of Accounting Estimates
- PSAK 46 (Amendemen): Pajak Penghasilan - PSAK 46 (Amendment): Income Taxes regarding
tentang Pajak Tangguhan terkait Aset dan Deferred Tax related to Assets and Liabilities arising
Liabilitas yang timbul dari Transaksi Tunggal from a Single Transaction
Grup menerapkan PSAK yang berkaitan dengan The Group adopts PSAK which are relevant with their
kegiatan usahanya. business.
12
2023 Annual Report PT Bank Mestika Dharma Tbk 547
Page 548
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. ENTITAS ASOSIASI DAN VENTURA BERSAMA e. ASSOCIATES AND JOINT VENTURES
e.1. Entitas asosiasi e.1. Associates
Entitas asosiasi adalah suatu entitas di mana Associates are entities over which the Group has
Grup mempunyai pengaruh signifikan, tetapi significant influence, but not control, generally
tidak mengendalikan, dan biasanya entitas accompanied by a shareholding giving the voting rights
memiliki 20% atau lebih hak suara, tetapi tidak of 20% or greater but not exceeding 50%. Investment in
melebihi 50% hak suara. Investasi pada entitas associates are accounted for in the consolidated financial
asosiasi dicatat pada laporan keuangan statements using the equity method less impairment
konsolidasian menggunakan metode ekuitas losses, if any.
dikurangi kerugian penurunan nilai, jika ada.
e.2. Pengaturan bersama e.2. Joint arrangements
Ventura bersama merupakan pengaturan bersama A joint venture is a joint arrangement in which the
antara beberapa pihak yang melakukan parties that share joint control have rights to the net
kesepakatan pengendalian bersama yang memiliki assets of the arrangement. Joint ventures are accounted
hak atas aset neto pengaturan tersebut. Ventura for using the equity method less impairment losses, if
bersama ini menggunakan metode ekuitas any.
dikurangi kerugian penurunan nilai, jika ada.
e.3. Akuisisi e.3. Acquisitions
Investasi pada entitas asosiasi atau ventura Investment in an associate or a joint venture is initially
bersama pada awalnya diakui sebesar biaya recognised at cost. The cost of an acquisition is measured
perolehan. Biaya perolehan diukur berdasarkan at the fair value of the assets transferred, equity
nilai wajar aset yang diserahkan, instrumen instruments issued or liabilities incurred or assumed as
ekuitas yang diterbitkan atau liabilitas yang at the date of exchange, plus costs directly attributable to
timbul atau diambil alih pada tanggal akuisisi, the acquisition.
ditambah biaya yang berhubungan langsung
dengan akuisisi.
Goodwill pada akuisisi entitas asosiasi atau Goodwill on acquisition of an associate or a joint
ventura bersama merupakan selisih lebih yang venture represents the excess of the cost of acquisition of
terkait dengan biaya perolehan investasi pada the associate or joint venture over the Group's share of
entitas asosiasi atau ventura bersama dengan the fair value of the identifiable net assets of the associate
bagian Grup atas nilai wajar neto aset or joint venture and is included in the carrying amount
teridentifikasi dari entitas asosiasi atau ventura of the investment.
bersama dan dimasukkan dalam jumlah tercatat
investasi.
13
548 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 549
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e.4. Metode ekuitas e.4. Equity method
Sesuai metode ekuitas, investasi pada awalnya Under the equity method, the investment is initially
dicatat pada biaya perolehan dan selanjutnya recognised at cost and adjusted thereafter to recognise the
disesuaikan untuk mengakui bagian investor atas investor's share of the post-acquisition profits or losses of
laba rugi pasca akuisisi dari investee atas laba the investee in profit or loss, and its share of movements
rugi, dan bagiannya dalam pergerakan in other comprehensive income of the investee in other
penghasilan komprehensif lainnya dari investee comprehensive income.
atas penghasilan komprehensif lainnya.
Jika bagian Grup atas kerugian entitas asosiasi When the Group’s share of losses in an associate or joint
atau ventura bersama sama dengan atau melebihi venture equals or exceeds its interest in the associate or
kepentingannya pada entitas asosiasi atau ventura joint venture, including any other unsecured receivables,
bersama, termasuk piutang tanpa agunan, Grup the Group does not recognise further losses, unless it has
menghentikan pengakuan bagian kerugiannya, incurred legal or constructive obligations or made
kecuali Grup memiliki kewajiban atau melakukan payments on behalf of the associate or joint venture.
pembayaran atas nama entitas asosiasi atau
ventura bersama.
Keuntungan yang belum terealisasi atas transaksi Unrealised gains on transactions between the Group and
antara Grup dengan entitas asosiasi dan ventura its associates and joint ventures are eliminated to the
bersama dieliminasi sebesar kepentingan Grup extent of the Group's interest in these entitites.
dalam entitas-entitas tersebut. Kerugian yang Unrealised losses are also eliminated unless the
belum terealisasi juga dieliminasi kecuali transaksi transaction provides evidence of an impairment of the
tersebut memberikan bukti adanya penurunan asset transferred. Accounting policies of the associates
nilai aset yang dialihkan. Kebijakan akuntansi and joint ventures have been changed where necessary to
entitas asosiasi dan ventura bersama telah diubah ensure consistency with the policies adopted by the
jika diperlukan untuk memastikan konsistensi Group.
dari kebijakan yang diterapkan oleh Grup.
Dividen yang diterima dan yang akan diterima Dividends received or receivable from associates or joint
dari entitas asosiasi atau ventura bersama diakui ventures are recognised as reduction in the carrying
sebagai pengurang jumlah tercatat investasi. amount of the investment.
Pada setiap tanggal pelaporan, Grup menentukan At each reporting date, the Group determines whether
apakah terdapat bukti objektif bahwa telah terjadi there is any objective evidence that the investment in an
penurunan nilai atas investasi pada entitas associate or joint venture is impaired. If any such
asosiasi atau ventura bersama. Jika bukti tersebut evidence exists, the Group calculates the amount of
ada, maka Grup menghitung besarnya penurunan impairment as the difference between the recoverable
nilai sebagai selisih antara jumlah yang amount of the associate or the joint venture and its
terpulihkan dan nilai tercatat atas investasi pada carrying value and recognises the amount in profit or
entitas asosiasi atau ventura bersama dan loss.
mengakui selisih tersebut pada laba rugi.
14
2023 Annual Report PT Bank Mestika Dharma Tbk 549
Page 550
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e.5. Perubahan kepemilikan e.5. Changes in shareholding interests
Jika kepemilikan saham pada ventura bersama If the shareholding interest in a joint venture or an
atau entitas asosiasi berkurang namun associate is reduced but joint control or significant
pengendalian bersama atau pengaruh signifikan influence is retained, only a proportionate share of the
dipertahankan, hanya sebagian proporsional dari amounts previously recognised in other comprehensive
jumlah yang telah diakui sebelumnya dalam income are reclassified to profit or loss where
penghasilan komprehensif lainnya yang appropriate.
direklasifikasi ke laba atau rugi jika diperlukan.
f. KAS DAN SETARA KAS f. CASH AND CASH EQUIVALENTS
Kas dan setara kas merupakan kas, giro pada Bank Cash and cash equivalents represent cash on hand, current
Indonesia dan bank lain serta penempatan pada Bank accounts with Bank Indonesia and other banks and
Indonesia dan bank lain yang jangka waktunya tidak placements with Bank Indonesia and other banks which are
melebihi 3 bulan dan tidak dijaminkan pada pihak not longer than three months and are not pledged as collateral
ketiga, serta tidak dibatasi penggunaannya. to third parties and are not restricted in use.
g. INSTRUMEN KEUANGAN g. FINANCIAL INSTRUMENTS
Grup mengakui aset keuangan atau liabilitas keuangan The Group recognizes a financial asset or a financial liability
dalam laporan posisi keuangan konsolidasian, jika dan in the consolidated statement of financial position when, and
hanya jika, Grup menjadi salah satu pihak dalam only when, it becomes a party to the contractual provisions of
ketentuan pada kontrak instrumen tersebut. Pada saat the instrument. At initial recognition, the Group measures all
pengakuan awal aset keuangan atau liabilitas financial assets and financial liabilites at its fair value. In the
keuangan, Grup mengukur pada nilai wajarnya. case of a financial asset or financial liability not at fair value
Dalam hal aset keuangan atau liabilitas keuangan through profit or loss, fair value plus or minus with the
tidak diukur pada nilai wajar melalui laba rugi, nilai transaction costs that are directly attributtable to the
wajar tersebut ditambah atau dikurang dengan biaya acquisition or issue of the financial asset or financial liability.
transaksi yang dapat diatribusikan secara langsung
dengan perolehan atau penerbitan aset keuangan atau
liabilitas keuangan tersebut.
Biaya transaksi yang dikeluarkan sehubungan dengan Transaction costs incurred on acquisition of a financial asset
perolehan aset keuangan dan penerbitan liabilitas and issue of a financial liability classified at fair value
keuangan yang diklasifikasikan pada nilai wajar through profit or loss are expensed immediately.
melalui laba rugi dibebankan segera.
g.1. Aset keuangan g.1. Financial assets
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial assets are
didasarkan pada model bisnis dan arus kas based on a business model and contractual cash flows.
kontraktual. Grup menilai apakah arus kas aset The Grup assesses whether the financial instrument cash
keuangan tersebut semata-mata dari pembayaran flows represent solely payments of principal and interest
pokok dan bunga (solely payments of principal and (SPPI).
interest - SPPI).
15
550 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 551
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset keuangan diklasifikasikan dalam tiga Financial assets are classified into the three categories as
kategori sebagai berikut : follows :
(1) Aset keuangan yang diukur pada biaya (1) Financial assets measured at amortized costs
perolehan diamortisasi
Aset keuangan diukur pada biaya perolehan Financial assets are measured at amortized costs
diamortisasi ketika kedua kondisi berikut if these conditions are met :
terpenuhi :
a. Aset keuangan dikelola dalam model a. The objective of business model to hold the
bisnis yang bertujuan untuk memiliki aset financial assets is only to collect contractual
keuangan dalam rangka mendapatkan arus cash flows; and
kas kontraktual saja; dan
b. Persyaratan kontraktual dari aset b. The contractual cash flows of the financial
keuangan tersebut memberikan hak pada asset give right to payments on specified
tanggal tertentu atas arus kas yang semata dates that are solely payments of principal
dari pembayaran pokok dan bunga (SPPI) and interest (SPPI) on the principal amount
dari jumlah pokok terutang. outstanding.
Aset keuangan ini diukur pada jumlah yang The financial asset is measured at the amount
diakui pada awal pengakuan dikurangi recognized at initial recognition minus principal
dengan pembayaran pokok, kemudian repayments, plus or minus the cumulative
dikurangi atau ditambah dengan jumlah amortization of any difference between that
amortisasi kumulatif atas perbedaan jumlah initial amount and the maturity amount, and
pengakuan awal dengan jumlah pada saat any loss allowance.
jatuh tempo, dan penurunan nilainya.
Pendapatan keuangan dihitung dengan Interest income is calculated using the effective
metode menggunakan suku bunga efektif dan interest rate method and is recognized in profit or
diakui di laba rugi. Perubahan pada nilai loss. Changes in fair value are recognized in
wajar diakui di laba rugi ketika aset profit and loss when the asset is derecognized or
dihentikan atau direklasifikasi. reclassified.
Aset keuangan yang diklasifikasikan menjadi Financial assets classified to amortized cost may
aset keuangan yang diukur pada biaya be sold where there is an increase in credit risk.
perolehan diamortisasi dapat dijual ketika Disposals for other reasons are permitted but
terdapat peningkatan risiko kredit. such sales should be insignificant in value or
Penghentian untuk alasan lain diperbolehkan infrequent in nature.
namun jumlah penjualan tersebut harus tidak
signifikan jumlahnya atau tidak sering.
16
2023 Annual Report PT Bank Mestika Dharma Tbk 551
Page 552
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
(2) Aset keuangan yang diukur pada nilai wajar (2) Financial assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income (FVTOCI)
(FVTOCI)
Aset keuangan diukur pada FVTOCI jika The financial assets are measured at FVTOCI if
kedua kondisi berikut terpenuhi : these conditions are met :
a. Aset keuangan dikelola dalam model a. The objective of business model to hold the
bisnis yang tujuannya akan terpenuhi financial assets is to collect contractual cash
dengan mendapatkan arus kas kontraktual flows and to sell the assets; and
dan menjual aset keuangan; dan
b. Persyaratan kontraktual dari aset b. The contractual cash flows of the financial
keuangan tersebut memberikan hak pada asset give right to payments on specified
tanggal tertentu atas arus kas yang semata dates that are solely payments of principal
dari pembayaran pokok dan bunga (SPPI) and interest (SPPI) on the principal amount
dari jumlah pokok terutang. outstanding.
Aset keuangan tersebut diukur sebesar nilai The financial assets are measured at fair value.
wajar, dimana keuntungan atau kerugian The changes in fair value are recognized initially
diakui dalam penghasilan komprehensif lain, in other comprehensive income (OCI), except for
kecuali untuk kerugian akibat penurunan nilai impairment gains and losses, and a portion of
dan keuntungan atau kerugian akibat foreign exchange gains and losses, are recognized
perubahan kurs, diakui pada laba rugi. Ketika in profit or loss. When the asset is derecognized
aset keuangan tersebut dihentikan or reclassified, changes in fair value previously
pengakuannya atau direklasifikasi, recognized in other comprehensive income and
keuntungan atau kerugian kumulatif yang accumulated in equity are reclassified from
sebelumnya diakui dalam penghasilan equity to profit and loss as a reclassification
komprehensif lain direklasifikasi dari ekuitas adjustment.
ke laba rugi sebagai penyesuaian reklasifikasi.
(3) Aset keuangan yang diukur pada nilai wajar (3) Financial assets measured at fair value through
melalui laba rugi (FVTPL) profit or loss (FVTPL)
Aset keuangan yang diukur pada FVTPL Financial assets measured at FVTPL are those
adalah aset keuangan yang tidak memenuhi which do not meet both criteria for neither
kriteria untuk diukur pada biaya perolehan amortized costs nor FVTOCI.
diamortisasi atau untuk diukur FVTOCI.
Setelah pengakuan awal, aset keuangan yang After initial recognition, FVTPL financial assets
diukur pada FVTPL diukur pada nilai are measured at fair value. The changes in fair
wajarnya. Keuntungan atau kerugian yang value are recognized in profit or loss.
timbul dari perubahan nilai wajar aset
keuangan diakui dalam laba rugi.
17
552 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 553
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Aset keuangan berupa derivatif dan investasi Financial assets in form of derivatives and
pada instrumen ekuitas tidak memenuhi investment in equity instrument are not eligible
kriteria untuk diukur pada biaya perolehan to meet both criteria for amortized costs or fair
diamortisasi atau kriteria untuk diukur pada value through other comprehensive income
FVTOCI, sehingga diukur pada FVTPL. FVTOCI. Hence, these are measured at fair
Namun demikian, Grup dapat menetapkan value through profit or loss FVTPL.
pilihan yang tidak dapat dibatalkan saat Nonetheless, the Group may irrevocably
pengakuan awal atas investasi pada instrumen designate an investment in an equity instrument
ekuitas yang bukan untuk diperjualbelikan which is not held for trading in any time soon as
dalam waktu dekat (held for trading) untuk FVTOCI. This designation result in gains and
diukur pada FVTOCI. Penetapan ini losses to be presented in other comprehensive
menyebabkan semua keuntungan atau income, except for dividend income on a
kerugian disajikan di penghasilan qualifying investment which is recognized in
komprehensif lain, kecuali pendapatan profit or loss. Cumulative gains or losses
dividen tetap diakui di laba rugi. Keuntungan previously recognized in other comprehensive
atau kerugian kumulatif yang sebelumnya income are directly reclassified to retained
diakui dalam penghasilan komprehensif lain earnings, not through profit or loss.
direklasifikasi langsung ke saldo laba tidak
melalui laba rugi.
g.2. Liabilitas keuangan g.2. Financial liabilities
Liabilitas keuangan diklasifikasikan dalam dua Financial liabilities are classified into the two categories
kategori sebagai berikut : as follows :
(1) Liabilitas keuangan yang diukur pada nilai (1) Financial liabilities at fair value through profit
wajar melalui laba rugi (FVTPL) or loss (FVTPL)
Liabilitas keuangan yang diukur pada FVTPL Financial liabilities at FVTPL are financial
adalah liabilitas keuangan yang dimiliki untuk liabilities held for trading or upon initial
diperdagangkan atau yang pada saat recognition it is designated as at fair value
pengakuan awal telah ditetapkan untuk diukur through profit or loss. Financial liabilities
pada nilai wajar melalui laba rugi. Liabilitas classified as held for trading if it is acquired or
keuangan diklasifikasikan dalam kelompok incurred principally for the purpose of selling and
diperdagangkan jika diperoleh atau dimiliki repurchasing it in the near term, or it is a part of
terutama untuk tujuan dijual atau dibeli a portfolio of identified financial instruments
kembali dalam waktu dekat, atau bagian dari that are managed together and for which there is
portofolio instrumen keuangan tertentu yang evidence of a recent actual pattern of short-term
dikelola bersama dan terdapat bukti mengenai profit taking, or it is a derivative, except for a
pola ambil untung dalam jangka pendek derivative that is a designated and effective
aktual saat ini, atau merupakan derivatif, hedging instrument.
kecuali derivatif yang ditetapkan dan efektif
sebagai instrumen lindung nilai.
18
2023 Annual Report PT Bank Mestika Dharma Tbk 553
Page 554
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Setelah pengakuan awal, liabilitas keuangan After initial recognition, financial liabilities at
yang diukur pada FVTPL diukur pada nilai FVTPL are measured at its fair value. Gains or
wajarnya. Keuntungan atau kerugian yang losses arising from a change in the fair value are
timbul dari perubahan nilai wajar diakui recognized in profit or loss.
dalam laba rugi.
(2) Liabilitas keuangan lainnya (2) Other financial liabilities
Liabilitas keuangan yang tidak Financial liabilities that are not classified as
diklasifikasikan sebagai liabilitas keuangan financial liabilities at FVTPL are classified in
yang diukur pada FVTPL dikelompokan this category and are measured at amortized cost
dalam kategori ini dan diukur pada biaya using the effective interest rate method.
perolehan diamortisasi dengan menggunakan
metode suku bunga efektif.
g.3. Metode suku bunga efektif g.3. The effective interest rate method
Metode suku bunga efektif adalah metode yang The effective interest rate method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of a financial asset or a
diamortisasi dari aset atau liabilitas keuangan financial liability (or group of financial assets or
(atau kelompok aset atau liabilitas keuangan) dan financial liabilities) and of allocating method the interest
metode untuk mengalokasikan pendapatan bunga income or interest expense over the relevant period.
atau beban bunga selama periode yang relevan.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that exactly discount
secara tepat mendiskontokan estimasi the estimated future cash payments or receipts through
pembayaran atau penerimaan kas masa depan the expected life of the financial instrument or, when
selama perkiraan umur dari instrumen keuangan, appropriate, a shorter period to the net carrying amount
atau jika lebih tepat, digunakan periode yang of the financial asset or financial liability.
lebih singkat untuk memperoleh jumlah tercatat
neto dari aset keuangan atau liabilitas keuangan.
g.4. Saling hapus g.4. Offsetting
Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset each other and
hapus dan nilai bersihnya disajikan dalam the net amount reported in the statements of financial
laporan posisi keuangan jika, dan hanya jika, position if, and only if, there is a currently enforceable
Grup saat ini memiliki hak yang berkekuatan right to offset the recognized amounts and there is
hukum untuk melakukan saling hapus atas intention to settle on a net basis, or to realize the asset
jumlah yang telah diakui tersebut, dan berniat and settle the liability simultaneously.
untuk menyelesaikan secara neto atau untuk
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
19
554 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 555
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
g.5. Penurunan nilai aset keuangan g.5. Impairment of financial assets
Grup menilai dengan dasar perkiraan masa yang The Group assesses on a forward-looking basis the
akan datang kerugian kredit ekspektasian (Expected expected credit loss (ECL) associated with its f inancial
Credit Loss atau ECL) terkait dengan instrumen aset asset instruments carried at amortised cost and fair value
keuangan yang dicatat pada biaya perolehan at other comprehensive income. The impairment
diamortisasi dan nilai wajar melalui penghasilan methodology applied depends on whether there has been
komprehensif lain. Metodologi penurunan nilai a significant increase in credit risk to financial asset
yang ditampilkan tergantung kepada apakah measured at amortised cost and at fair value through
terjadi peningkatan risiko kredit yang signifikan other comprehensive income (FVOCI). If at the reporting
untuk aset keuangan yang diukur pada biaya date, credit risk on financial asset has not increased
perolehan diamortisasi dan diukur pada nilai significantly since initial recognition, the Group shall
wajar melalui penghasilan komprehensif lain measure the allowance for losses for that f inancial asset
(FVOCI). Jika pada tanggal pelaporan, risiko at the amount of 12 (twelve) months ECL. If the credit
kredit atas aset keuangan tidak meningkat secara risk on that financial asset has increased significantly
signif ikan sejak pengakuan awal, maka Grup since initial recognition, the Bank shall measure the
akan mengukur penyisihan kerugian untuk aset allowance for losses at the amount of ECL over its
keuangan tersebut sejumlah ECL 12 bulan. Jika lifetime.
risiko kredit atas aset keuangan telah meningkat
secara signif ikan dari pengakuan awal, maka
Bank akan menyajikan penyisihan kerugian
sejumlah ECL lifetime.
ECL 12 bulan dan ECL lifetime 12-month ECL and Lifetime ECL
ECL 12 bulan adalah bagian dari kerugian kredit 12-month ECL is the portion of ECL that result f rom
ekspektasian sepanjang umurnya yang default events that are possible within the 12 months
merepresentasikan ECL yang timbul dari peristiwa after reporting date (or the shorter period if expected life
gagal bayar aset keuangan yang mungkin terjadi of financial asset is less than 12 months). 12-month ECL
dalam 12 bulan setelah tanggal pelaporan (atau is weighted by probability of default.
periode yang lebih pendek jika umur aset
keuangan yang diharapkan kurang dari 12 bulan).
ECL 12 bulan dibobot oleh probabilitas terjadinya
default yang dimaksud.
ECL lifetime adalah kerugian yang diakibatkan Lifetime ECL is the ECL that result f rom all possible
dari semua kejadian default yang mungkin terjadi default events over the expected.
selama perkiraan waktu umur aset keuangan.
Staging Criteria Staging Criteria
Aset keuangan harus dialokasikan ke salah satu Financial asset must be allocated to one of three stages of
dari tiga tahap penurunan nilai (stage 1, stage 2, impairment (stage 1, stage 2, stage 3) by determining
stage 3) dengan menentukan apakah terjadi whether there is a significant increase in credit risk on the
peningkatan risiko kredit yang signifikan atas aset financial asset since initial recognition or whether the
keuangan sejak pengakuan awal atau apakah facility has defaulted on each reporting date.
fasilitas tersebut gagal bayar pada setiap tanggal
pelaporan.
20
2023 Annual Report PT Bank Mestika Dharma Tbk 555
Page 556
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
(i) Stage 1 (i) Stage 1
Mencakup aset keuangan yang tidak memiliki Include financial assets that do not have a
peningkatan signifikan atas risiko kredit sejak significant increase in credit risk since initial
pengakuan awal atau memiliki risiko kredit recognition or have a low credit risk at the reporting
rendah pada tanggal pelaporan. Untuk aset date. For these assets, a 12-month ECL will be
ini, ECL 12 bulan akan dihitung. calculated.
(ii) Stage 2 (ii) Stage 2
Mencakup aset keuangan yang mengalami Includes financial assets that experience a
peningkatan signifikan atas risiko kredit pada significant increase in credit risk at the reporting
tanggal pelaporan, namun tidak memiliki date, but do not have objective evidence of
bukti penurunan nilai yang objektif. Untuk impairment. For these assets, lifetime ECL will be
aset ini, ECL lifetime dihitung. ECL lifetime calculated. Lifetime ECL are the ECL that results
adalah kerugian kredit yang diharapkan yang from all possible default events over the expected life
dihasilkan dari semua kejadian default yang of financial assets.
mungkin terjadi selama perkiraan umur dari
aset keuangan.
(iii) Stage 3 (iii) Stage 3
Mencakup aset keuangan yang memiliki bukti Includes financial assets that have an objective
objektif penurunan nilai pada tanggal evidence of impairment at the reporting date. This
pelaporan. Tahap ini berisi debitur yang telah stage consists of default debtors.
impaired (gagal bayar).
Faktor utama dalam menentukan apakah aset The main factor in determining whether the financial
keuangan memerlukan ECL 12 bulan (stage 1) assets need 12-month ECL (stage 1) or lifetime ECL
atau ECL lifetime (stage 2) disebut dengan kriteria (stage 2) is Significant Increase on Credit Risk criteria
peningkatan signifikan dalam risiko kredit (SICR). (SICR). Determinations of the SICR criteria needs
Penentuan kriteria SICR memerlukan pengkajian review whether significant increase in credit risk occurred
apakah telah terjadi peningkatan risiko kredit yang at each reporting date.
signifikan pada setiap tanggal pelaporan.
PSAK 71 mensyaratkan penyertaan informasi PSAK 71 requires supportable information about past
tentang kejadian masa lalu, kondisi saat ini dan events, current condition and forecasts of future economic
perkiraan kondisi ekonomi masa depan. Perkiraan conditions. Estimated movement on expected credit losses
perubahan dalam kerugian kredit yang diharapkan have to be reflected and directly consistent with changes
harus mencerminkan, dan secara langsung in observed related data over the period. This ECL
konsisten dengan, perubahan dalam data terkait calculation needs forward-looking estimation from
yang diobservasi dari periode ke periode. Probability of Default (PD), Loss Given Default (LGD)
Perhitungan ECL ini membutuhkan estimasi and Exposure At Default (EAD).
forward-looking dari Probability of Default (PD), Loss
Given Default (LGD) dan Exposure At Default
(EAD).
21
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Page 557
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Untuk komitmen pinjaman dan kontrak jaminan For loan commitments and financial guarantee
keuangan, tanggal pada saat Grup menjadi pihak contracts, the date when the Group become a party in an
dalam suatu komitmen yang tidak dapat irrevocable commitment is the date of initial recognition
dibatalkan merupakan tanggal pengakuan awal for implementation of impairment purposes.
untuk keperluan penerapan persyaratan
penurunan nilai.
Grup menggunakan model yang kompleks yang The Group primarily uses sophisticated models that
menggunakan matriks PD, LGD dan EAD, yang utilize PD, LGD and EAD metrics, discounted using the
didiskontokan menggunakan suku bunga efektif. effective interest rate.
- Probability of Default (PD) - Probability of Default (PD)
Probabilitas yang timbul di suatu waktu di The probability at a point in time that a
mana debitur mengalami gagal bayar, counterparty will default, calibrated over up to 12
dikalibrasikan sampai dengan periode 12 months from the reporting date (Stage 1) or over the
bulan dari tanggal laporan (Stage 1) atau lifetime of the product (Stage 2 and 3) and
sepanjang umur (Stage 2 dan 3) dan incorporating the impact of forward-looking
digabungkan pada dampak asumsi ekonomi economic assumptions that have an effect on credit
masa depan yang memiliki risiko kredit. PD risk. PD is estimated at a point in time that means
diestimasikan pada point in time di mana hal it will fluctuate in line with the economic cycle.
ini berfluktuasi sejalan dengan siklus
ekonomi.
- Loss Given Default (LGD) - Loss Given Default (LGD)
Kerugian yang diperkirakan akan timbul dari The loss that is expected to arise on default,
debitur yang mengalami gagal bayar dengan incorporating the impact of relevant forward looking
menggabungkan dampak dari asumsi economic assumptions (if any), which represents the
ekonomi masa depan yang relevan (jika ada) difference between the contractual cash flows due
di mana hal ini mewakili perbedaan antara and those that the Bank expects to receive. The
arus kas kontraktual yang akan jatuh tempo Bank estimates LGD based on the historical
dengan arus kas yang diharapkan untuk recovery rates and considers the recovery of any
diterima. Bank mengestimasikan LGD collateral that is integral to the financial assets,
berdasarkan data historis dari tingkat taking into account forward looking economic
pemulihan dan memperhitungkan pemulihan assumptions if relevant.
yang berasal dari jaminan terhadap aset
keuangan dengan mempertimbangkan asumsi
ekonomi di masa depan jika relevan.
22
2023 Annual Report PT Bank Mestika Dharma Tbk 557
Page 558
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Exposure at Default (EAD) - Exposure at Default (EAD)
Perkiraan nilai eksposur neraca pada saat The expected balance sheet exposure at the time of
gagal bayar dengan mempertimbangkan default, taking into account that expected change in
bahwa perubahan ekspektasi yang diharapkan exposure over the lifetime of the exposure. This
selama masa eksposur. Hal ini incorporates the impact of drawdowns of committed
menggabungkan dampak penarikan fasilitas facilities, repayments of principal and interest,
yang committed pembayaran pokok dan amortization and prepayments, together with the
bunga, amortisasi dan pembayaran impact of forward looking economic assumptions
dipercepat, bersama dengan dampak asumsi where relevant.
ekonomi masa depan jika relevan.
g.6. Pengukuran nilai wajar g.6. Fair value measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to sell an
untuk menjual suatu aset atau harga yang akan asset or paid to transfer a liability in an orderly
dibayar untuk mengalihkan suatu liabilitas dalam transaction between market participants at the
transaksi teratur antara pelaku pasar pada tanggal measurement date.
pengukuran.
Nilai wajar aset dan liabillitas keuangan diestimasi The fair value of financial assets and financial liabilities
untuk keperluan pengakuan dan pengukuran atau must be estimated for recognition and measurement or
untuk keperluan pengungkapan. for disclosure purposes.
Nilai wajar dikategorikan dalam level yang Fair values are categorised into different levels in a fair
berbeda dalam suatu hirarki nilai wajar value hierarchy based on the degree to which the inputs
berdasarkan pada apakah input suatu pengukuran to the measurement are observable and the significance of
dapat diobservasi dan signifikansi input terhadap the inputs to the fair value measurement in its entirety:
keseluruhan pengukuran nilai wajar:
(i) Level 1 (i) Level 1
Harga kuotasian (tanpa penyesuaian) di pasar Quoted prices (unadjusted) in active markets for
aktif untuk aset atau liabilitas yang identik identical assets or liabilities that can be accessed at
yang dapat diakses pada tanggal pengukuran. the measurement date.
(ii) Level 2 (ii) Level 2
Input selain harga kuotasian yang termasuk Inputs other than quoted prices included in Level 1
dalam Level 1 yang dapat diobservasi untuk that are observable for the assets or liabilities, either
aset atau liabilitas, baik secara langsung directly or indirectly.
maupun tidak langsung.
(iii) Level 3 (iii) Level 3
Input yang tidak dapat diobservasi untuk aset Unobservable inputs for the assets or liabilities.
atau liabilitas.
23
558 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 559
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dalam mengukur nilai wajar aset atau liabilitas, When measuring the fair value of an asset or a liability,
Grup sedapat mungkin menggunakan data pasar the Group uses market observable data to the extent
yang dapat diobservasi. Apabila nilai wajar aset possible. If the fair value of an asset or a liability is not
atau liabilitas tidak dapat diobservasi secara directly observable, the Group uses valuation techniques
langsung, Grup menggunakan teknik penilaian that appropriate in the circumstances and maximizes the
yang sesuai dengan keadaannya dan use of relevant observable inputs and minimizes the use
memaksimalkan penggunaan input yang dapat of unobservable inputs.
diobservasi yang relevan dan meminimalkan
penggunaan input yang tidak dapat diobservasi.
g.7. Penghentian pengakuan g.7. Derecognition
(1) Aset keuangan (1) Financial assets
Aset keuangan (atau bagian dari kelompok Financial asset (or, where applicable, a part of a
aset keuangan serupa) dihentikan financial asset or part of a Group similar financial
pengakuannya jika : assets) is derecognised when :
a. Hak kontraktual atas arus kas yang berasal a. The rights to receive cash flows from the asset
dari aset keuangan tersebut berakhir; have expired;
b. Grup tetap memiliki hak untuk menerima b. The Group retains the right to receive cash
arus kas dari aset keuangan tersebut, flows from the asset, but has assumed a
namun juga menanggung liabilitas contractual obligation to pay them in full
kontraktual untuk membayar kepada without material delay to a third party under a
pihak ketiga atas arus kas yang diterima "pass-through" arrangement; or
tersebut secara penuh tanpa adanya
penundaan yang signifikan berdasarkan
suatu kesepakatan; atau
c. Grup telah mentransfer haknya untuk c. The Group has transferred its rights to receive
menerima arus kas dari aset keuangan dan cash flows from the asset and either (i) has
(i) telah mentransfer secara substansial transferred substantially all the risks and
seluruh risiko dan manfaat atas aset rewards of the asset, or (ii) has neither
keuangan, atau (ii) secara substansial tidak transferred nor retained substantially all the
mentransfer atau tidak memiliki seluruh risks and rewards of the asset, but has
risiko dan manfaat atas aset keuangan, transferred control of the asset.
namun telah mentransfer pengendalian
atas aset keuangan tersebut.
(2) Liabilitas keuangan (2) Financial liabilities
Liabilitas keuangan dihentikan pengakuannya A financial liability is derecognized when the
jika liabilitas keuangan tersebut berakhir, obligation under the liability is discharged,
dibatalkan atau telah kadaluarsa. cancelled or has expired.
24
2023 Annual Report PT Bank Mestika Dharma Tbk 559
Page 560
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
h. GIRO PADA BANK INDONESIA DAN BANK h. CURRENT ACCOUNTS WITH BANK INDONESIA
LAIN AND OTHER BANKS
Giro pada Bank Indonesia dan bank lain dinyatakan Current accounts with Bank Indonesia and other banks are
sebesar biaya perolehan diamortisasi menggunakan stated at amortised cost using the effective interest rate
metode suku bunga efektif dikurangi penyisihan method less allowance for impairment losses.
kerugian penurunan nilai.
i. PENEMPATAN PADA BANK INDONESIA DAN i. PLACEMENT WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain terdiri Placements with Bank Indonesia and other banks consist of
dari Fasilitas Simpanan Bank Indonesia (FASBI). Bank Indonesia Deposit Facility (FASBI).
Penempatan pada Bank Indonesia dinyatakan sebesar Placements with Bank Indonesia are stated at the
saldo penempatan dikurangi dengan pendapatan bunga outstanding balances net of unearned interest income.
yang ditangguhkan.
Penempatan pada bank lain dinyatakan sebesar biaya Placements with other banks are stated at amortised cost
perolehan diamortisasi menggunakan metode suku using the effective interest method less allowance for
bunga efektif dikurangi penyisihan kerugian penurunan impairment losses.
nilai.
Deposito berjangka dinyatakan sebesar biaya perolehan Time deposits are stated at amortised cost using the effective
diamortisasi menggunakan metode suku bunga efektif interest rate method less allowance for impairment losses.
dikurangi penyisihan kerugian penurunan nilai.
j. EFEK-EFEK j. MARKETABLE SECURITIES
Efek-efek terdiri dari efek-efek yang diperdagangkan Marketable securities consist of traded securities in the money
dari pasar uang dan bursa efek seperti Obligasi market and stock exchange such as Government Bonds,
Pemerintah, Sukuk, Obligasi Korporasi, Sertifikat Bank Sukuk, Corporate Bonds, Certificates of Bank Indonesia and
Indonesia dan Surat Kredit Berdokumen Dalam Negeri Letter of Credit undocumented Affairsi (SKBDN).
(SKBDN). Efek-efek untuk tujuan investasi Marketable securities are classified as financial assets
diklasifikasikan sebagai aset keuangan yang diukur measured at amortised cost and measured at fair value
pada biaya perolehan diamortisasi dan diukur pada through other comprehensive income.
nilai wajar melalui penghasilan komprehensif lain.
- Diukur pada biaya perolehan diamortisasi - Measured at amortised cost
Setelah pengakuan awal, investasi diukur pada Subsequently, investment measured at amortised cost
biasa perolehan diamortisasi dengan using effective interest rate method.
menggunakan metode suku bunga efektif.
25
560 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 561
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
- Diukur pada FVOCI - Measured at FVOCI
Setelah pengakuan awal, diukur pada nilai wajar Subsequently, investment carried at fair value with all
di mana keuntungan dan kerugian yang belum unrealized gains and losses arising from changes in fair
direalisasi atas perubahan nilai wajar akan diakui value recognised in other comprehensive income.
sebagai penghasilan komprehensif lain. Perubahan Changing in expected credit losses recognised in the profit
pada kerugian kredit ekspektasian diakui laba rugi or loss and are accumulated in equity. On derecognition,
dan diakumulasi pada ekuitas. Pada saat the cumulative fair value gains or losses, net of
penghentian pengakuan, akumulasi keuntungan cumulative allowance for impairment losses, are
atau kerugian nilai wajar bersih, setelah akumulasi transferred to the profit or loss.
cadangan kerugian penurunan nilai, ditransfer ke
laba rugi.
k. TAGIHAN / LIABILITAS ATAS EFEK-EFEK k. RECEIVABLES / LIABILITIES ON SECURITIES
YANG DIBELI DENGAN JANJI DIJUAL PURCHASED UNDER AGREEMENTS TO RESELL
KEMBALI DAN EFEK-EFEK YANG DIJUAL AND SECURITIES SOLD UNDER AGREEMENTS
DENGAN JANJI DIBELI KEMBALI TO REPURCHASE
Efek-efek yang dijual dengan janji untuk dibeli kembali Securities sold under agreements to repurchase are classified
diklasifikasikan sebagai aset keuangan dalam kelompok as financial asset measured at amortised cost. Refer to Note
biaya perolehan diamortisasi. Lihat Catatan 2g untuk 2g for the accounting policy of financial assets measured at
kebijakan akuntansi atas aset keuangan dalam amortised cost.
kelompok biaya perolehan diamortisasi.
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali (reverse repo ) disajikan sebagai aset keuangan (reverse repo) are classified as financial asset measured at
dalam kelompok biaya perolehan diamortisasi. Lihat amortized cost. Refer to Note 2g for the accounting policy of
Catatan 2g untuk kebijakan akuntansi atas aset financial assets measured at amortised cost.
keuangan dalam kelompok biaya perolehan
diamortisasi.
Liabilitas efek-efek yang dijual dengan janji dibeli Securities sold under agreements to repurchase are presented
kembali disajikan sebagai liabilitas dalam laporan posisi as liabilities in the statement of financial position in the
keuangan sebesar jumlah pembelian kembali, dikurangi amount of repurchase at repurchase price, net of unamortised
dengan bunga dibayar di muka yang belum prepaid interest. The difference between sale price and
diamortisasi. Selisih antara harga jual dan harga beli repurchase price is treated as prepaid expenses and recognised
kembali diperlakukan sebagai biaya dibayar di muka as expenses over the period starting from those securities are
dan diakui sebagai beban selama jangka waktu sejak sold until they are repurchased using the effective interest rate
efek-efek tersebut dijual hingga dibeli kembali method.
menggunakan metode suku bunga efektif.
26
2023 Annual Report PT Bank Mestika Dharma Tbk 561
Page 562
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
l. KREDIT YANG DIBERIKAN l. LOANS
Setelah pengakuan awal, kredit yang diberikan diukur Subsequent to initial recognition, loans are measured at
pada biaya perolehan diamortisasi atau nilai wajar amortised cost or fair value depending on the respective
sesuai dengan klasifikasinya masing-masing. Untuk classification. For loan which classified as amortised cost is
kredit yang diberikan yang diklasifikasikan sebagai subsequently measured using the effective interest method.
biaya perolehan diamortisasi, setelah pengakuan awal While for loans which classified as fair value through profit
diukur menggunakan suku bunga efektif. Sedangkan or loss are subsequently carried at fair value, with gains or
untuk kredit yang diberikan yang diklasifikasikan losses arising from changes in fair value are recorded in net
sebagai FVTPL, setelah pengakuan awal diukur pada trading income.
nilai wajar dimana keuntungan atau kerugian atas
perubahan nilai wajar dicatat pada pendapatan
transaksi perdagangan-bersih.
Restrukturisasi kredit yang diberikan Loan restructuring
Grup mencatat restrukturisasi kredit bermasalah The Group accounts for troubled debt restructuring in
berdasarkan jenis restrukturisasi. accordance with the type of restructuring.
Dalam restrukturisasi kredit bermasalah yang In troubled debt restructuring which involves a repossession of
dilakukan dengan penerimaan aset (termasuk assets (including an equity interest of the debtor), the Group
kepentingan ekuitas debitur), Grup mencatat aset records those assets (including an equity interest) at their fair
tersebut (termasuk kepentingan ekuitas) sebesar nilai values at the time of restructuring. The excess of the carrying
wajarnya pada saat restrukturisasi. Kelebihan nilai amount of the loans over the fair value of assets received less
tercatat kredit yang diberikan di atas nilai wajar aset estimated costs to sell, is recognised as a loss in the current
yang diterima setelah dikurangi estimasi biaya untuk year profit or loss.
menjual aset tersebut, diakui sebagai kerugian dalam
laba rugi tahun berjalan.
Saat arus kas kontraktual atas aset keuangan When the contractual cash flows of a financial asset are
direnegosiasi atau dimodifikasi dan renegosiasi atau renegotiated or otherwise modified and the renegotiation or
modifikasi tersebut tidak menghasilkan penghentian modification does not result in the derecognition of that
pengakuan aset keuangan, Grup menghitung ulang financial asset, the Group shall recalculate the gross carrying
jumlah tercatat bruto aset keuangan dan mengakui amount of the financial asset and shall recognise a
keuntungan atau kerugian yang timbul dari modifikasi modification gain or loss in profit or loss. The gross carrying
dalam laporan laba rugi. Jumlah tercatat bruto aset amount of the financial asset shall be recalculated as the
keuangan dihitung ulang sebagai nilai kini dari arus kas present value of the renegotiated or modified contractual cash
kontraktual yang telah direnegosiasi atau dimodifikasi flows that are discounted at the financial asset's original
yang didiskontokan dengan suku bunga efektif awal effective interest rate. Any costs or fees incurred adjust the
aset keuangan. Biaya atau pendapatan jasa yang terjadi carrying amount of the modified financial asset and are
mengubah jumlah tercatat aset keuangan yang telah amortised over the remaining term of the modified financial
dimodifikasi dan diamortisasi selama sisa jangka waktu asset.
aset keuangan modifikasian tersebut.
27
562 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 563
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
m. TAGIHAN DAN LIABILITAS AKSEPTASI m. ACCEPTANCES RECEIVABLES AND PAYABLES
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial assets
keuangan dalam kelompok biaya perolehan measured at amortized cost. Refer to Note 2g for the
diamortisasi. Lihat Catatan 2g untuk kebijakan accounting policy of financial assets measured at amortised
akuntansi atas aset keuangan dalam kelompok biaya cost.
perolehan diamortisasi.
Liabilitas akseptasi diklasifikasikan sebagai liabilitas Acceptance payables are classified as financial liabilities
yang diukur dengan biaya perolehan diamortisasi. measured at amortized cost. Refer to Note 2g for the
Lihat Catatan 2g untuk kebijakan akuntansi atas accounting policy of financial liabilities measured at
liabilitas keuangan yang diukur dengan biaya perolehan amortised cost.
diamortisasi.
n. ASET TETAP n. FIXED ASSETS
Efektif 31 Desember 2015, PT Bank Mestika Dharma Effective December 31, 2015, PT Bank Mestika Dharma
Tbk sebagai entitas anak, mengubah kebijakan Tbk as a subsidiary, has changed its accounting policy from
akuntansi dari model biaya ke model revaluasi dalam cost model to revaluation model on measurement of fixed
pengukuran aset tetap atas kelas tanah dan bangunan. assets on the class of land and buildings. The changes in this
Perubahan kebijakan akuntansi ini diperlakukan secara accounting policy is applied prospectively.
prospektif.
Tanah dan bangunan disajikan pada nilai revaluasian Land and buildings are stated at their revalued amount, it is
dikurangi akumulasi penyusutan dan akumulasi rugi the fair value at the date of revaluation less accumulated
penurunan nilai yang terjadi setelah tanggal depreciation and accumulated impairment losses occurring
revaluasian. Revaluasi dilakukan dengan keteraturan after the date of revaluation. Revaluation carried out with
yang cukup regular untuk memastikan bahwa jumlah sufficient regularity to ensure that regular carrying amount
tercatat tidak berbeda secara material dari jumlah yang does not differ materially from the amount determined using
ditentukan dengan menggunakan nilai wajar pada fair value at reporting date. Land is not depreciated.
tanggal pelaporan. Tanah tidak disusutkan.
Kenaikan yang berasal dari revaluasi tanah dan The increase from the revaluation of land and buildings are
bangunan tersebut dikreditkan ke penghasilan recognized as other comprehensive income and accumulated
komprehensif lain dan terakumulasi di surplus revaluasi to revaluation surplus in equity, unless earlier revaluation
pada bagian ekuitas, kecuali sebelumnya penurunan decrease over the same asset been recognized in the profit on
revaluasi atas aset yang sama pernah diakui dalam loss, in this case, the increase revaluation of up to write-
laporan laba rugi, dalam hal ini, kenaikan revaluasi downs due to the revaluation, are recognized in the statement
hingga sebesar penurunan nilai aset akibat revaluasi of profit or loss.
tersebut, dikreditkan dalam laporan laba rugi.
Penurunan jumlah tercatat yang berasal dari revaluasi Impairment in the carrying amount derived from the
tanah dan bangunan yang dibebankan dalam laporan revaluation of land dan buildings are charged to profit or loss
laba rugi apabila penurunan tersebut melebihi saldo when the account balance exceeds the decline in revaluation
akun surplus revaluasi aset tetap yang berasal dari surplus of fixed assets that come from the previous
revaluasi sebelumnya, jika ada. revaluation, if any.
28
2023 Annual Report PT Bank Mestika Dharma Tbk 563
Page 564
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Penyusutan atas nilai revaluasian bangunan The depreciation value of the revalued buildings are charged
dibebankan ke laporan laba rugi. Bila kemudian tanah to profit of loss. If the land and buildings have been sold or
dan bangunan yang telah direvaluasi dijual atau discontinued, the remaining revaluation surplus balance will
dihentikan penggunaannya, saldo surplus tersisa be charged directly to retained earnings. The part of
dipindahkan langsung ke saldo laba. Bagian dari revaluation surplus which is the difference between
surplus revaluasi yang merupakan selisih atas depreciation based on revalued amount and cost value are
penyusutan berdasarkan nilai revaluasian dan nilai transferred to retained earnings.
perolehan dipindahkan ke saldo laba.
Aset tetap, kecuali tanah, dinyatakan sebesar biaya Fixed assets, except land, are stated at cost less accumulated
perolehan dikurangi akumulasi penyusutan dan rugi depreciation and impairment losses (if any). The initial cost
penurunan nilai (jika ada). Biaya perolehan awal aset of the fixed assets consists of its construction cost or purchase
tetap meliputi biaya konstruksi atau harga pembelian price and any directly attributable costs of bringing the asset
dan setiap biaya diatribusikan secara langsung untuk to its working condition and location for its intended use.
membawa aset ke kondisi kerjanya dan lokasi untuk Land is stated at historical cost and is not depreciated.
digunakan. Tanah dinyatakan sebesar harga perolehan
dan tidak disusutkan.
Hak atas tanah, termasuk biaya pengurusan legal hak Land rights, including the legal costs incurred at initial
yang timbul pada awal perolehan hak atas tanah, acquisition of land rights, are stated at cost and not
dinyatakan sebesar biaya perolehan dan tidak amortised. Specific costs associated with the renewal or
diamortisasi. Biaya-biaya yang terjadi sehubungan extension of land titles are deferred and amortised over the
dengan pembaharuan atau perpanjangan hak atas legal term of the land rights or the estimated economic life of
tanah ditangguhkan dan diamortisasi selama periode the land, whichever is shorter. The deferred cost are presented
hak atas tanah atau taksiran masa manfaat ekonomis as "Intangible Assets".
tanah, mana yang lebih pendek. Biaya yang
ditangguhkan tersebut disajikan sebagai "Aset
Takberwujud".
Aset dalam pembangunan dinyatakan sebesar biaya Assets under construction are stated at cost and are presented
perolehan dan disajikan sebagai bagian dari “Aset as part of “Fixed Assets”. The accumulated costs include cost
Tetap”. Akumulasi biaya perolehan meliputi biaya of construction and other direct costs. Assets under
konstruksi dan biaya langsung lainnya. Aset dalam construction are not depreciated and they will only be
pembangunan tidak disusutkan dan hanya akan reclassified to the appropriate fixed asset account when the
direklasifikasi ke masing-masing aset tetap yang construction is completed and the constructed asset is ready
bersangkutan pada saat aset tersebut selesai dikerjakan for its intended use.
dan siap digunakan sesuai dengan tujuannya.
Pengakuan penyusutan dimulai ketika aset tersebut Recognition of depreciation commences when an asset is in
ada di lokasi dan kondisinya dan dapat dioperasikan its location and condition and capable of being operated in
sebagaimana yang dimaksud oleh manajemen. the manner intended by management. Depreciation on
Penyusutan bangunan dihitung dengan menggunakan buildings are calculated on the straight-line method and
metode garis lurus dan penyusutan aset tetap selain depreciation on fixed assets other than buildings are
bangunan dihitung dengan menggunakan metode calculated on the double declining balance method, based on
saldo menurun ganda, berdasarkan umur manfaat aset the estimated useful lives of the fixed assets as follows :
tetap yang diestimasi sebagai berikut :
29
564 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 565
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tahun/ Persentase/
Years Percentage
Bangunan 10 - 20 5% - 10% Buildings
Kendaraan 4-8 25% - 50% Vehicles
Perlengkapan dan perabot kantor 4-8 25% - 50% Office equipment and furniture
Pada saat inspeksi yang signifikan dilakukan, biaya When a significant inspection of the asset is performed, the
inspeksi itu diakui ke dalam jumlah tercatat (carrying cost of inspection is capitalised as part of the replacement cost
amount) aset tetap sebagai suatu penggantian jika of the asset’s carrying amount, if the criteria for recognition
memenuhi kriteria pengakuan. Semua biaya are met. All maintenance and repair costs which do not fulfil
pemeliharaan dan perbaikan yang tidak memenuhi the capitalisation criteria, are recognised in profit or loss
kriteria pengakuan diakui dalam laporan laba rugi upon occurrence. At each financial year end, the assets’
pada saat terjadinya. Pada setiap akhir tahun buku, residual values, useful lives and methods of depreciation are
nilai residu, umur manfaat, dan metode penyusutan reviewed, and adjusted prospectively as appropriate.
ditelaah kembali dan jika sesuai dengan keadaan,
disesuaikan secara prospektif.
Jumlah tercatat aset tetap dihentikan pengakuannya An item of fixed assets is derecognised upon disposal or when
pada saat dilepaskan atau saat tidak ada manfaat no future economic benefits are expected from its use or
ekonomis masa depan yang diharapkan dari disposal. Any gain or loss arising from the derecognition of
penggunaan atau pelepasannya. Laba atau rugi yang the asset (calculated as the difference between the net disposal
timbul dari penghentian pengakuan aset (dihitung dari proceeds and the carrying amount of the asset) is recognised
selisih antara jumlah neto hasil pelepasan dan jumlah in profit or loss in the year the asset is derecognised.
tercatat dari aset) diakui dalam laporan laba rugi pada
tahun yang sama ketika aset tersebut dihentikan
pengakuannya.
o. ASET TAKBERWUJUD o. INTANGIBLE ASSETS
Aset takberwujud terdiri dari perangkat lunak. Intangible assets consist of software.
Aset takberwujud diakui jika, dan hanya jika, biaya Intangible assets is recognised only when its cost can be
perolehan aset tersebut dapat diukur secara andal dan measured reliably and it is probable that expected future
kemungkinan besar Grup akan memperoleh manfaat benefits that are attributable to it will flow to the Group.
ekonomis masa depan dari aset tersebut.
Perangkat lunak yang bukan merupakan bagian Software which is not an integral part of a related hardware
integral dari perangkat keras yang terkait dicatat is recorded as intangible asset and stated at carrying amount,
sebagai aset takberwujud dan dinyatakan sebesar nilai which is cost less accumulated amortization.
tercatat, yaitu sebesar harga perolehan dikurangi
dengan akumulasi amortisasi.
Biaya perolehan perangkat lunak terdiri dari seluruh Cost of software consists of all expenses directly attributable
pengeluaran yang dapat dikaitkan langsung dalam to the preparation of such software cost, into ready to be used
persiapan perangkat lunak tersebut sehingga siap for their intended purpose.
digunakan sesuai dengan tujuannya.
30
2023 Annual Report PT Bank Mestika Dharma Tbk 565
Page 566
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pengeluaran setelah perolehan perangkat lunak dapat Subsequent expenditure on software is capitalized only when
ditambahkan pada biaya perolehan perangkat lunak it increases the future economic benefits of the software, so
atau dikapitalisasi sebagai perangkat lunak hanya jika that it becomes larger than originally expected performance
pengeluaran tersebut menambah manfaat ekonomis standards. Expenditure with no addition of future economic
masa depan dari perangkat lunak yang bersangkutan benefits from the software is directly recognised as expenses
sehingga menjadi lebih besar dari standar kinerja yang when incurred.
diperkirakan semula. Pengeluaran yang tidak
menambah manfaat ekonomis masa depan dari
perangkat lunak diakui sebagai beban pada saat
terjadinya.
Perangkat lunak diamortisasi dengan menggunakan Software is amortised by using double declining balance
metode saldo menurun ganda selama estimasi umur method over the estimated useful life of software, which is 4
manfaatnya, yaitu 4 (empat) tahun. (four) years.
Amortisasi perangkat lunak diakui dalam laporan laba Amortisation is recognised in the statements of profit or loss
rugi dan penghasilan komprehensif lain, sejak tanggal and other comprehensive income from the date that is
perangkat lunak tersebut tersedia untuk dipakai sampai available for use until the economic benefits of software is
berakhirnya masa manfaat dari perangkat lunak ended.
tersebut.
Aset takberwujud dihentikan pengakuannya jika An intangible asset is derecognised on disposal or when no
dilepas atau ketika tidak terdapat lagi manfaat future economic benefits are expected from its use or disposal.
ekonomi masa depan yang diperkirakan dari
penggunaan atau pelepasannya.
p. PENURUNAN NILAI ASET NON-KEUANGAN p. IMPAIRMENT OF NON-FINANCIAL ASSETS
Nilai tercatat aset non-keuangan ditelaah untuk The carrying values of non-financial assets are reviewed for
penurunan nilai apabila terdapat kejadian atau impairment whenever events or changes in circumstances
perubahan keadaan yang mengindikasikan bahwa nilai indicate that the carrying amount of an asset may not be
tercatat suatu aset tidak dapat dipulihkan. Jika ada recoverable. If such indication exists and where the carrying
indikasi seperti itu dan nilai tercatat suatu aset amount of an asset exceeds the estimated recoverable amount,
melebihi taksiran jumlah terpulihkan, aset atau unit the assets or cash-generating units are written down to their
penghasil kas diturunkan nilainya ke jumlah recoverable amount. The estimated recoverable amount of an
terpulihkan. Taksiran jumlah terpulihkan aset adalah asset is the higher of an asset's fair value and value-in-use.
yang lebih tinggi dari nilai wajar aset dan nilai pakai. The fair value is the amount obtainable from the sale of an
Nilai wajar adalah nilai yang diperoleh dari penjualan asset in an arm's length transaction less costs of disposal
aset dalam transaksi yang wajar dikurangi biaya while value-in-use is the present value of estimated future
penjualan sedangkan nilai pakai adalah nilai kini dari cash flows expected to arise from the continuing use of an
estimasi arus kas masa mendatang yang diharapkan asset and from its disposal at the end of its useful life. For an
muncul dari penggunaan aset secara terus menerus dan asset that does not generate largely independent cash inflows,
dari penjualannya pada akhir masa pakainya. Untuk the recoverable amount is determined for the cash-generating
aset yang tidak menghasilkan arus kas masuk unit to which the asset belongs. Impairment losses are
independen yang besar, jumlah terpulihkan ditentukan recognised in consolidated statements of profit or loss and
untuk unit penghasil kas terkait aset tersebut. Rugi other comprehensive income.
penurunan nilai diakui dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian.
31
566 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 567
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Dalam membuat taksiran nilai pakai, estimasi arus kas In assessing value-in-use, the estimated future cash flows are
masa mendatang didiskontokan ke nilai sekarang discounted to their present value using a pre-tax discount rate
dengan menggunakan tingkat diskonto sebelum pajak that reflects current market assessments of the time value of
yang mencerminkan penilaian pasar saat ini dari nilai money and the risks specific to the asset.
waktu dari uang dan risiko spesifik untuk aset.
Untuk aset non-keuangan tidak termasuk aset For non-financial assets excluding intangible assets with
takberwujud dengan masa manfaat tidak terbatas, indefinite useful life, an assessment is made at each reporting
penilaian dilakukan pada setiap tanggal pelaporan, date as to whether there is any indication that previously
apakah ada indikasi bahwa kerugian penurunan nilai recognised impairment losses may no longer exist or may
yang sebelumnya diakui mungkin tidak lagi ada atau have decreased. If such indication exists, the recoverable
mungkin telah menurun. Jika indikasi tersebut terjadi, amount is estimated.
jumlah terpulihkan diperkirakan.
Rugi penurunan nilai yang diakui sebelumnya dibalik A previously recognised impairment loss is reversed only if
hanya jika telah terjadi perubahan dalam estimasi yang there has been a change in the estimates used to determine
digunakan untuk menentukan jumlah terpulihkan aset the asset's recoverable amount since the last impairment loss
sejak rugi penurunan nilai terakhir diakui. Jika ini was recognised. If that is the case, the carrying amount of the
kasusnya, jumlah tercatat aset meningkat menjadi asset is increased to its recoverable amount. That increased
jumlah terpulihkan tersebut. Jumlah peningkatan amount cannot exceed the carrying amount that would have
tersebut tidak dapat melebihi nilai tercatat yang telah been determined, net of depreciation or amortisation, had no
ditentukan, setelah dikurangi penyusutan atau impairment loss been recognised for the asset in prior years.
amortisasi, sehingga seolah-olah kerugian penurunan
nilai yang diakui untuk aset tahun-tahun sebelumnya
tidak pernah terjadi.
Pembalikan tersebut diakui dalam laporan laba rugi Such reversal is recognised in profit or loss unless the asset is
kecuali aset dicatat pada nilai revaluasi, yang mana carried at revalued amount, in which case the reversal is
pembalikan diperlakukan sebagai peningkatan treated as a revaluation increase. After such a reversal, the
revaluasi. Setelah pembalikan itu, beban penyusutan depreciation or amortisation expense is adjusted in future
atau amortisasi disesuaikan dalam tahun-tahun years to allocate the asset's revised carrying amount, less any
mendatang untuk mengalokasikan jumlah revisi nilai residual value, on a systematic basis over its remaining useful
tercatat aset, dikurangi nilai sisa, secara sistematis atas life.
sisa manfaatnya.
Aset tak berwujud dengan masa manfaat tidak terbatas Intangible assets with indefinite useful lives are tested for
diuji untuk penurunan nilai setiap tahun baik secara impairment annually either individually or at the cash
individu maupun di tingkat unit penghasil kas mana generating unit level as appropriate and when circumstances
yang sesuai dan ketika keadaan mengindikasikan indicate that the carrying value may be impaired.
bahwa nilai tercatat mungkin mengalami penurunan
nilai.
32
2023 Annual Report PT Bank Mestika Dharma Tbk 567
Page 568
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
q. ASET LAIN-LAIN q. OTHER ASSETS
Aset lain-lain terdiri dari pendapatan yang masih akan Other assets consist of interest receivables, prepaid expenses,
diterima, beban dibayar dimuka, uang muka advance payments, office supplies, margin deposit and
pembelian, persediaan barang cetakan, margin deposit others.
dan lain-lain.
Beban dibayar di muka diamortisasi selama masa Prepaid expenses are amortised over their beneficial periods
manfaat masing-masing biaya dengan menggunakan using the straight-line method.
metode garis lurus (straight-line method).
r. LIABILITAS SEGERA r. IMMEDIATE LIABILITIES
Liabilitas segera merupakan liabilitas Grup yang harus Liabilities which immediately payable represent obligations
segera dibayarkan kepada pihak lain berdasarkan to third parties based on contract or order by those having
kontrak atau perintah dari pihak yang mempunyai authority that have to be settled immediately. Liabilities
kewenangan untuk itu. Liabilitas segera diukur sebesar immediately payable are measured at their amortised cost
biaya perolehan diamortisasi dengan menggunakan using effective interest rate method.
metode suku bunga efektif.
s. SIMPANAN NASABAH s. DEPOSITS FROM CUSTOMERS
Giro, tabungan dan deposito berjangka diklasifikasikan Current accounts, savings deposits and time deposits are
sebagai liabilitas yang diukur pada biaya perolehan classified as liabilities measured at amortised cost, which are
diamortisasi, yang diakui pada nilai wajar pada initially recognised at fair value and subsequently measured
pengakuan awal dan selanjutnya diukur pada biaya at amortised cost using the effective interest rate method.
perolehan diamortisasi dengan menggunakan metode Amortised cost is calculated by taking into account any
suku bunga efektif. Biaya perolehan diamortisasi discount or premium related to the initial recognition of
dihitung dengan memperhitungkan adanya diskonto deposits from customers and transaction costs that are an
atau premi terkait dengan pengakuan awal simpanan integral part of the effective interest rate.
nasabah dan biaya transaksi yang merupakan bagian
yang tak terpisahkan dari suku bunga efektif.
t. SIMPANAN DARI BANK LAIN t. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain terdiri dari liabilitas terhadap Deposits from other banks represent liabilities to other banks,
bank lain dalam bentuk giro, tabungan dan deposito in the form of current accounts, saving deposits and time
berjangka yang jatuh tempo menurut perjanjian tidak deposits which original maturities of 90 days or less .
lebih dari 90 hari.
33
568 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 569
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as liabilities
liabilitas yang diukur pada biaya perolehan measured at amortised cost, which are initially recognised at
diamortisasi, yang pada awalnya diakui pada nilai fair value and subsequently are measured at amortised cost
wajar pada pengakuan awal dan selanjutnya diukur using the effective interest rate method. Amortised cost is
pada biaya perolehan diamortisasi dengan calculated by taking into account any discount or premium
menggunakan metode suku bunga efektif. Biaya related to the initial recognition of deposits from other banks
perolehan diamortisasi dihitung dengan and transaction costs that are an integral part of the effective
memperhitungkan adanya diskonto atau premi terkait interest rate.
dengan pengakuan awal simpanan dari bank lain dan
biaya transaksi yang merupakan bagian yang tidak
terpisahkan dari suku bunga efektif.
u. MODAL SAHAM u. SHARE CAPITAL
Modal saham diukur dengan nilai nominal untuk Share capital is measured at par value for all shares issued
seluruh saham yang diterbitkan dan diklasifikasikan and is classified as part of "Equity". Incremental costs
sebagai bagian dari "Ekuitas". Biaya tambahan yang directly attributable to the issuance of new shares are
terkait langsung dengan penerbitan saham baru deducted against share capital.
dikurangkan terhadap modal saham.
v. SALDO LABA v. RETAINED EARNINGS
Saldo laba merupakan saldo kumulatif laba atau rugi Retained earnings represent the cumulative balance of net
bersih, distribusi dividen, penyesuaian periode income or loss, dividend distributions, prior period
sebelumnya, efek dari perubahan kebijakan akuntansi adjustments, effects of changes in accounting policy and other
dan penyesuaian modal lainnya. capital adjustments.
w. GOODWILL w. GOODWILL
Goodwill dialokasikan pada setiap unit penghasil kas Goodwill is allocated to cash-generating units or groups of
atau kelompok unit penghasil kas dalam rangka cash-generating units for the purpose of impairment testing.
menguji penurunan nilai. Alokasi tersebut dibuat The allocation is made to those cash-generating units or
untuk unit penghasil kas atau kelompok unit penghasil groups of cash-generating units that are expected to benefit
kas yang diharapkan mendapat manfaat dari from the business combination in which the goodwill arose.
kombinasi bisnis di mana goodwill tersebut timbul. Impairment losses on goodwill are not reversed.
Kerugian penurunan nilai atas goodwill tidak dapat
dipulihkan.
x. PENDAPATAN DAN BEBAN BUNGA x. INTEREST INCOME AND EXPENSES
Pendapatan bunga atas aset keuangan baik yang Interest income for financial assets held at either fair value
diukur dengan nilai wajar melalui penghasilan through other comprehensive income or amortised cost and
komprehensif lain atau biaya perolehan diamortisasi interest expense on all financial liabilities held at amortised
dan beban bunga atas seluruh liabilitas keuangan yang cost are recognised in profit or loss using the effective interest
diukur dengan biaya perolehan diamortisasi, diakui method.
pada laba rugi berdasarkan suku bunga efektif.
34
2023 Annual Report PT Bank Mestika Dharma Tbk 569
Page 570
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pendapatan bunga atas aset keuangan yang diukur Interest income for financial assets that are either held at fair
dengan nilai wajar melalui penghasilan komprehensif value through other comprehensive income or amortised cost
lain atau biaya diamortisasi yang mengalami that have become credit impaired subsequent to initial
penurunan nilai setelah pengakuan awal (Stage 3) recognition (Stage 3) is recognised using the credit adjusted
diakui berdasarkan suku bunga efektif kredit yang effective interest rate. This rate is calculated in the same
disesuaikan. Tingkat bunga ini dihitung dengan cara manner as the effective interest rate except that expected credit
yang sama dalam perhitungan suku bunga efektif losses are included in the expected cash flows. Interest income
kecuali bahwa cadangan kerugian kredit ekspektasian is therefore recognised on the amortised cost of the financial
dimasukkan dalam arus kas ekspektasian. Oleh asset including expected credit losses. Should the credit risk
karenanya, pendapatan bunga diakui atas aset on a Stage 3 financial asset improve such that the financial
keuangan dalam klasifikasi biaya perolehan asset is no longer considered credit impaired, interest income
diamortisasi termasuk kerugian kredit ekspektasian. recognition reverts to a computation based on the
Dalam kondisi risiko kredit atas aset keuangan Stage 3 rehabilitated the carrying value of the financial asset gross.
mengalami perbaikan sehingga aset keuangan tidak
lagi dipertimbangkan mengalami penurunan nilai,
pengakuan pendapatan bunga dihitung berdasarkan
nilai tercatat bruto aset keuangan.
y. PENDAPATAN DAN BEBAN PROVISI DAN y. FEES AND COMMISSION INCOME AND EXPENSE
KOMISI
Provisi dan komisi yang tidak berkaitan dengan Commissions and fees not related to lending activities or loan
kegiatan perkreditan dan atau jangka waktu periods, or not material are recognised as revenues and
perkreditan, atau jumlahnya tidak material diakui expenses at the time the transactions occur.
sebagai pendapatan atau beban pada saat terjadinya
transaksi.
Pendapatan provisi dan komisi yang berkaitan dengan Fees and commission income related to lending activities are
kredit diakui sebagai bagian dari pendapatan bunga. recognised as part of interest income.
z. PENGHASILAN KOMPREHENSIF LAIN z. OTHER COMPREHENSIVE INCOME
Penghasilan komprehensif lainnya terdiri item Other comprehensive income comprises items of income or
pendapatan atau beban (termasuk item yang expense (including items previously presented under the
sebelumnya disajikan dalam laporan perubahan statements of changes in equity) that are not recognised in
ekuitas) yang tidak diakui dalam laporan laba rugi profit or loss for the year in accordance with PSAK.
tahun berjalan sesuai dengan PSAK.
35
570 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 571
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
aa. SEWA aa. LEASE
Pada tanggal permulaan kontrak, Grup menilai apakah At the inception of a contract, the Group assesses whether the
kontrak merupakan atau mengandung sewa. Suatu contract is or contains a leases. A contract is or contains a
kontrak merupakan atau mengandung sewa jika leases if the contract conveys the right to control the use of an
kontrak tersebut memberikan hak untuk identified assets for a period of time in exchange for
mengendalikan penggunaan aset identifikasian selama consideration. The Group can choose not to recognise the
suatu jangka waktu untuk dipertukarkan dengan right-of-use asset and lease liabilities for :
imbalan. Grup dapat memilih untuk tidak mengakui
aset hak-guna dan liabilitas sewa untuk :
- Sewa jangka-pendek; dan - Short term lease; and
- Sewa yang aset pendasarnya bernilai rendah - Low value asset
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to control the
mengendalikan penggunaan aset identifikasian, Grup use of an identified asset, the Group shall assess whether :
harus menilai apakah :
- Grup memiliki hak untuk mendapatkan secara - The Group has the right to obtain substantially all the
substansial seluruh manfaat ekonomi dari economic benefit from use of the asset throughout the
penggunaan aset identifikasian; dan period of use; and
- Grup memiliki hak untuk mengarahkan - The Group has the right to direct the use of the asset.
penggunaan aset identifikasian. Grup memiliki The Group has described when it has a decision-making
hak ini ketika Grup memiliki hak untuk rights that are the most relevant to changing how and
pengambilan keputusan yang relevan tentang for what purpose the asset is used are predetermined :
bagaimana dan untuk tujuan apa aset digunakan
telah ditentukan sebelumnya dan :
1. Grup memiliki hak untuk mengoperasikan aset; 1. The Group has the right to operate the asset;
2. Grup telah mendesain aset dengan cara 2. The Group has designed the asset in a way that
menetapkan sebelumnya bagaimana dan predetermine how and for what purpose it will be
untuk tujuan apa aset akan digunakan selama used.
periode penggunaan.
Pada tanggal permulaan sewa, Grup mengakui aset The Group recognises a right-of-use asset and a leases
hak-guna dan liabilitas sewa. Aset hak-guna diukur liability at the leases commencement date. The right-of-use
pada biaya perolehan, dimana meliputi jumlah asset is initially measured at cost, which comprises the initial
pengukuran awal liabilitas sewa yang disesuaikan amount of the leases liability adjusted for any leases payment
dengan pembayaran sewa yang dilakukan pada atau made at or before the commencement date, plus any initial
sebelum tanggal permulaan, ditambah dengan biaya direct cost incurred. The right-of-use asset is amortised over
langsung awal yang dikeluarkan. Aset hak-guna the straight-line method throughout the lease term.
diamortisasi dengan menggunakan metode garis lurus
sepanjang jangka waktu sewa.
36
2023 Annual Report PT Bank Mestika Dharma Tbk 571
Page 572
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Liabilitas sewa diukur pada nilai kini pembayaran The lease liability is initially measured at the present value of
sewa yang belum dibayar pada tanggal permulaan, the lease payments that are not paid at the commencement
didiskontokan dengan menggunakan suku bunga date, discounted using the interest rate implicit in the lease
implisit dalam sewa atau jika suku bunga tersebut tidak or, if that right cannot be readily determined, using
dapat ditentukan, maka menggunakan suku bunga incremental borrowing rate. Generally, the Group uses its
pinjaman inkremental. Pada umumnya, Grup incremental borrowing rate as a discount rate.
menggunakan suku bunga pinjaman inkremental
sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian pokok Each leases payment is allocated between the liability and
dan biaya keuangan. Biaya keuangan dibebankan pada finance cost. The finance cost is charged to profit or loss over
laba rugi selama periode sewa sehingga menghasilkan the leases period so as to produce a constant periodic rate of
tingkat suku bunga periodik yang konstan atas saldo interest on the remaining balance of the liability for each
liabilitas untuk setiap periode. period.
Jika sewa mengalihkan kepemilikan aset pendasar If the leases transfers ownership of the underlying asset to the
kepada Grup pada akhir masa sewa atau jika biaya Group by the end of the leases term or if the cost of the right-
perolehan aset hak-guna merefleksikan Grup akan of-use asset reflects that the Group will exercise a purchase
mengeksekusi opsi beli, maka Grup menyusutkan aset option, the Group depreciates the right-of-use asset from the
hak-guna dari tanggal permulaan hingga akhir umur commencement date to the end of the useful life of the
manfaat aset pendasar. Jika tidak, maka Grup underlying asset. Otherwise, the Group depreciates the right-
menyusutkan aset hak-guna dari tanggal permulaan of-use asset from the commencement date to the earlier of the
hingga tanggal yang lebih awal antara akhir umur end of the useful life of the right-of-use asset or the end of the
manfaat aset hak-guna atau akhir masa sewa. leases term.
Modifikasi sewa Leases modification
Grup mencatat modifikasi sewa sebagai sewa terpisah The Group account for a leases modification as a separate
jika : leases if both :
- modifikasi meningkatkan ruang lingkup sewa - the modification increases the scope of the leases by
dengan menambahkan hak untuk menggunakan adding the right to use one or more underlying assets;
satu aset pendasar atau lebih;
- imbalan sewa meningkat sebesar jumlah yang - the consideration for the leases increases by an amount
setara dengan harga tersendiri untuk peningkatan commensurate with the standalone price for the increase
dalam ruang lingkup dan penyesuaian yang tepat in scope and any appropriate adjustments to that
pada harga tersendiri tersebut untuk merefleksikan standalone price to reflect the circumstances of the
kondisi kontrak tertentu. particular contract.
ab. PERPAJAKAN ab. TAXATION
Beban pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on the taxable
pajak dalam periode yang bersangkutan yang dihitung income for the year computed using the prevailing tax rates
berdasarkan tarif pajak yang berlaku atau yang secara or substantively enacted at the reporting date.
substansial telah berlaku pada tanggal pelaporan.
37
572 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 573
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Grup menerapkan metode liabilitas untuk menentukan The Group applies the liability method to determine its
pajak penghasilannya. Berdasarkan metode liabilitas, income tax expense. Under the liability method, deferred tax
aset dan liabilitas pajak tangguhan diakui atas assets and liabilities are recognised for temporary differences
perbedaan temporer pelaporan komersial dan pajak between the financial and the tax bases of assets and
atas aset dan liabilitas pada setiap tanggal pelaporan. liabilities at each reporting date. This method also requires
Metode ini mensyaratkan pengakuan manfaat pajak di the recognition of future tax benefits, such as the carry
masa mendatang, contoh : saldo rugi fiskal yang belum forward of unused tax losses, to the extent that realisation of
digunakan, sepanjang terdapat kemungkinan besar such benefits is probable.
realisasi manfaat pajak tersebut.
Aset dan liabilitas pajak tangguhan diukur berdasarkan Deferred tax assets and liabilities are measured at the tax
tarif pajak yang diharapkan akan berlaku pada tahun rates that are expected to apply to the period when the asset is
saat aset direalisasikan atau liabilitas diselesaikan realized or the liability is settled, based on tax rates (and tax
berdasarkan tarif atau peraturan perpajakan yang laws) that have been enacted or substantively enacted at the
berlaku atau yang secara substantif telah diberlakukan statement of financial position date.
pada tanggal laporan posisi keuangan.
Penyesuaian atas liabilitas pajak dicatat saat surat Adjustments to tax obligations are recorded when an
ketetapan pajak diterima, atau jika Grup mengajukan assessment is received or, if appealed by the Group, when the
keberatan, saat putusan banding telah diterbitkan. result of the appeal is determined.
Jumlah tercatat aset pajak tangguhan ditelaah pada The carrying amount of deferred tax assets is reviewed at
setiap tanggal pelaporan dan nilai tercatat aset pajak each reporting date and reduced to the extent that it is no
tangguhan tersebut diturunkan apabila tidak lagi longer probable that sufficient taxable profits will be available
terdapat kemungkinan besar laba fiskal tersedia untuk to allow all or part of the benefit of the deferred tax assets to
mengkompensasi sebagian atau semua manfaat aset be utilized.
pajak tangguhan.
ac. IMBALAN KERJA KARYAWAN ac. EMPLOYEE BENEFITS
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat terutang Short-term employee benefits are recognized at the time
kepada karyawan. Imbalan kerja jangka pendek payable to employees. Short-term employee benefits include
termasuk upah, gaji, bonus dan insentif. wages, salaries, bonus and incentive.
Imbalan pensiun Pension benefits
Grup diharuskan menyediakan program pensiun The Group is required to provide a minimum amount of
dengan minimal jumlah imbalan tertentu sesuai pension benefits as stipulated in the applicable Law and
dengan Undang-undang dan peraturan yang berlaku regulation which represents an underlying defined benefit
yang merupakan liabilitas imbalan pasti. Jika imbalan obligation. If the pension benefits are higher than those based
pensiun tersebut lebih tinggi daripada jumlah imbalan on the existing pension plans, the difference is presented as
berdasarkan program pensiun Grup, selisih tersebut part of the pension benefits obligations.
disajikan sebagai bagian dari liabilitas imbalan
pensiun.
38
2023 Annual Report PT Bank Mestika Dharma Tbk 573
Page 574
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Liabilitas imbalan kerja yang diakui pada laporan Employee benefits obligations recognized in the consolidated
posisi keuangan konsolidasian sehubungan dengan statement of financial position related to pension plan
imbalan pensiun merupakan nilai kini liabilitas represent present value of defined benefit plan at each ending
imbalan akhir periode pelaporan tahunan. annual reporting period.
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of defined benefit obligations are stated by
mendiskontokan estimasi arus kas masa depan dengan discounting of future estimate cash flows using the interest
menggunakan tingkat bunga obligasi pemerintah rate of long-term government bond at the date of consolidated
jangka panjang pada tanggal laporan posisi keuangan statement of financial position in Rupiah currency, equal to
konsolidasian dalam mata uang Rupiah, sesuai dengan currency by which the benefits will be paid and having the
mata uang dengan apa imbalan tersebut akan same period with those pension plan obligations.
dibayarkan, dan yang memiliki jangka waktu yang
sama dengan liabilitas imbalan pensiun yang
bersangkutan.
Biaya jasa lalu diakui secara langsung di laporan laba Past service costs are directly recognized in consolidated
rugi dan penghasilan komprehensif lain konsolidasian. statement of profit or loss and other comprehensive income.
Keuntungan dan kerugian aktuarial yang timbul dari Actuarial gains or losses derived from adjustments and
penyesuaian dan perubahan dalam asumsi-asumsi changes in actuarial assumptions are all directly recognized
aktuarial langsung diakui seluruhnya melalui in other comprehensive income at the date of occurence.
penghasilan komprehensif lainnya pada saat
terjadinya.
ad. TRANSAKSI DENGAN PIHAK-PIHAK ad. TRANSACTIONS WITH RELATED PARTIES
BERELASI
Grup melakukan transaksi dengan pihak-pihak The Group enters into transactions with related parties. In
berelasi. Dalam laporan keuangan ini, istilah pihak these financial statements, the term related parties are defined
berelasi sesuai dengan PSAK 7 tentang under PSAK 7 on “Related Party Disclosures”.
“Pengungkapan Pihak-pihak Berelasi”.
ae. LABA PER SAHAM ae. EARNINGS PER SHARE
Laba per saham dihitung dengan membagi laba tahun Earnings per share is calculated by dividing income for the
berjalan dengan jumlah rata-rata tertimbang saham year by the weighted average number of ordinary shares
biasa yang beredar pada tahun yang bersangkutan. outstanding during the year.
af. DIVIDEN af. DIVIDEND
Pembagian dividen kepada para pemegang saham Dividend distribution to the Company’s shareholders is
Perusahaan diakui sebagai sebuah liabilitas dalam recognised as a liability in the Group consolidated financial
laporan keuangan konsolidasian Grup pada tahun statements in the year in which the dividends are approved
ketika dividen tersebut disetujui oleh para pemegang by the Company’s shareholders.
saham Perusahaan.
39
574 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 575
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
ag. PENJABARAN MATA UANG ASING ag. FOREIGN CURRENCY TRANSLATION
Akun-akun dalam laporan keuangan konsolidasian Items included in the consolidated financial statements of the
diukur dengan menggunakan mata uang yang sesuai Company are measured using the currency of the primary
dengan lingkungan ekonomi utama di mana entitas economic environment in which the entity operates ("the
beroperasi ("mata uang fungsional"). functional currency").
Laporan keuangan konsolidasian disajikan dalam The consolidated financial statements are presented in
Rupiah yang merupakan mata uang fungsional Grup. Rupiah which is the functional currency of the Group.
Transaksi dalam mata uang asing dijabarkan ke dalam Foreign currency transactions are translated into Rupiah
mata uang rupiah dengan menggunakan kurs yang using the exchange rate prevailing at the date of transactions.
berlaku pada tanggal transaksi. Aset dan liabilitas Monetary assets and liabilities in foreign currency are
moneter dalam mata uang asing dijabarkan ke dalam translated into Rupiah using the exchange rate prevailing at
mata uang Rupiah dengan menggunakan kurs yang the end of reporting period.
berlaku pada akhir periode pelaporan.
Keuntungan dan kerugian selisih kurs yang timbul dari Foreign exchange gains and losses resulting from the
penyelesaian transaksi dalam mata uang asing dan dari settlement of such transactions and from the translation at
penjabaran aset dan liabilitas moneter dalam mata period-end exchange rates of monetary assets and liabilities
uang asing diakui di dalam laba rugi. denominated in foreign currencies are recognized in profit or
loss.
Kurs yang digunakan oleh Grup sebagai acuan adalah The exchange rates used by the Group is the rate issued by
kurs yang dikeluarkan oleh Grup Indonesia pada Group Indonesia at the reporting date as follows (full Rupiah
tanggal pelaporan sebagai berikut (nilai Rupiah amount) :
penuh) :
2023 2022
Dolar Amerika Serikat 15.397,00 15.567,50 United States Dollar
Dolar Australia 10.520,77 10.557,88 Australian Dollar
Dolar Singapura 11.676,34 11.592,88 Singapore Dollar
Dolar Hong Kong 1.970,73 1.996,55 Hong Kong Dollar
Euro Eropa 17.038,32 16.581,72 European Euro
Ringgit Malaysia 3.355,20 3.533,66 Malaysian Ringgit
ah. PROVISI ah. PROVISIONS
Provisi diakui jika Grup memiliki kewajiban kini (baik Provisions are recognised when the Group has a present
bersifat hukum maupun bersifat konstruktif) yang obligation (legal or constructive) where, as a result of a past
akibat peristiwa masa lalu, besar kemungkinannya event, it is probable that an outflow of resources embodying
penyelesaian kewajiban tersebut mengakibatkan arus economic benefits will be required to settle the obligation and
keluar sumber daya yang mengandung manfaat reliable estimate can be made of the amount of obligation.
ekonomi dan estimasi yang andal mengenai jumlah
kewajiban tersebut dapat dibuat.
40
2023 Annual Report PT Bank Mestika Dharma Tbk 575
Page 576
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Provisi ditelaah pada setiap tanggal pelaporan dan Provisions are reviewed at each reporting date and adjusted
disesuaikan untuk mencerminkan estimasi terbaik yang to reflect the current best estimate. If it is no longer probable
paling kini. Jika arus keluar sumber daya untuk that an outflow of resources embodying economic benefits
menyelesaikan kewajiban kemungkinan besar tidak will be required to settle the obligation, the provision is
terjadi, maka provisi dibatalkan. reversed.
ai. LIABILITAS DAN ASET KONTINJENSI ai. CONTINGENT LIABILITIES AND ASSETS
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognised in the consolidated
keuangan konsolidasian tetapi diungkapkan kecuali financial statements but are disclosed unless the possibility of
jika kemungkinan terjadi kecil. Aset kontinjensi tidak an outflow of resources embodying economic benefits is
diakui namun diungkapkan dalam laporan keuangan remote. Contingent assets are not recognised but are disclosed
konsolidasian ketika adanya kemungkinan untuk in the consolidated financial statement when an inflow of
mendapatkan manfaat ekonomi. economic benefits are probable.
aj. PERISTIWA SETELAH PERIODE PELAPORAN aj. EVENTS AFTER THE REPORTING PERIOD
Setiap peristiwa setelah periode pelaporan yang Any after the reporting period event that provides additional
menyebabkan tambahan informasi mengenai laporan information about the Group’s consolidated financial
posisi keuangan konsolidasian Grup (adjusting event) position (adjusting event) is reflected in the consolidated
akan disesuaikan dalam laporan keuangan financial statements. After the reporting period events that
konsolidasian. Peristiwa setelah periode pelaporan are not adjusting events, if any, are disclosed when material
yang bukan merupakan adjusting events, jika ada, akan to the consolidated financial statements.
diungkapkan ketika memiliki dampak material
terhadap laporan keuangan konsolidasian.
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGEMENTS AND
ESTIMASI AKUNTANSI YANG SIGNIFIKAN ESTIMATES
Estimasi dan pertimbangan dibuat dan dievaluasi Estimates and judgements are made and evaluated based on
berdasarkan data historis dan ekspektasi kondisi masa historical data and expectations of future conditions. Actual
mendatang. Hasil aktual dapat berbeda dengan jumlah results may differ from these estimates. The estimates and
yang diestimasi. Estimasi dan asumsi yang memiliki assumptions that have a significant impact on the carrying
pengaruh signifikan terhadap jumlah tercatat aset dan amount of assets and liabilities are disclosed below.
liabilitas diungkapkan di bawah ini.
Cadangan kerugian penurunan nilai aset keuangan Allowance for impairment losses of financial assets
Sesuai dengan PSAK 71, pengukuran cadangan kerugian According to PSAK 71, the measurement of the expected credit
penurunan nilai aset keuangan yang diukur pada biaya loss allowance for financial assets measured at amortised cost and
perolehan diamortisasi dan diukur pada nilai wajar at fair value through other comprehensive income is an area that
melalui penghasilan komprehensif lain membutuhkan requires the use of complex models and significant assumptions
penggunaan model yang kompleks dan asumsi signifikan about future economic conditions and credit behaviour.
terkait future economic conditions dan credit behaviour.
41
576 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 577
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Estimasi signifikan dibutuhkan dalam menerapkan Significant estimates are required in applying the PSAK 71
perhitungan cadangan kerugian penurunan nilai requirements for measuring allowance for impairment losses, such
berdasarkan PSAK 71, antara lain: as:
• Penentuan kriteria Significant Increase in Credit Risk ; • Determining criteria for Significant Increase in Credit Risk;
• Menentukan model yang tepat dan asumsi untuk • Choosing appropriate models and assumptions for the
perhitungan cadangan kerugian penurunan nilai; measurement of allowance for impairment losses;
• Menentukan jumlah dan pembebanan relatif atas • Establishing the number and relative weightings of forward-
skenario forward-looking untuk masing-masing looking scenarios for each type of segment/product;
segmen/produk;
• Menentukan segmentasi aset keuangan yang sejenis • Establishing the segments of similar financial assets for the
untuk perhitungan cadangan kerugian penurunan purposes of measuring allowance for impairment losses;
nilai;
• Estimasi arus kas debitur dalam perhitungan • Estimate debtor’s cash flow in the calculation of individual
individual impairment. impairment.
Informasi mengenai pertimbangan dan estimasi yang Detailed information about the judgements and estimates made
dibuat oleh Grup diungkapkan di Catatan 35. by the Group is set out in Note 35.
Menentukan nilai wajar instrumen keuangan Determining fair values of financial instruments
Dalam menentukan nilai wajar atas aset dan liabilitas In determining the fair value of f inancial assets and liabilities for
keuangan dimana tidak terdapat harga pasar, Grup which there is no observable market price, the Group must use
menggunakan teknik penilaian seperti dijelaskan pada the valuation techniques as described in Note 2g for financial
Catatan 2g untuk instrumen keuangan yang jarang instruments that trade infrequently and have little price
diperdagangkan dan memiliki informasi harga yang transparency, fair value is less objective and requires varying
terbatas, nilai wajarnya menjadi kurang objektif dan degrees of judgement depending on liquidity, concentration,
membutuhkan berbagai tingkat penilaian, tergantung pada uncertainty of market factors, pricing assumptions, and other
likuiditas, konsentrasi, faktor ketidakpastian pasar, asumsi risks.
harga, dan risiko lainnya.
Aset pajak tangguhan yang direalisasi Recoverability of deferred tax assets
Nilai tercatat aset pajak tangguhan ditelaah pada setiap The carrying amount of deferred tax assets is reviewed at each
tanggal pelaporan dan diturunkan apabila terdapat reporting date and reduced to the extent that it is no longer
kemungkinan bahwa jumlah laba fiskal pada masa probable that sufficient future taxable profit will be available to
mendatang kemungkinan tidak memadai untuk allow all of part of the deferred income tax assets to be utilized.
mengkompensasi seluruh bagian dari aset pajak However, if there is no assurance that the Group will generate
tangguhan. Namun, jika tidak terdapat keyakinan bahwa sufficient future taxable profit to allow all or part of deferred tax
Grup akan menghasilkan laba fiskal yang memadai untuk assets can be utilized, the assets are not recognized in the
dapat mengkompensasi sebagian atau seluruh aset pajak consolidated statements of financial position.
tangguhan, aset tersebut tidak diakui di laporan posisi
keuangan konsolidasian.
42
2023 Annual Report PT Bank Mestika Dharma Tbk 577
Page 578
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Imbalan kerja karyawan Employee benefits
Nilai kini liabilitas imbalan kerja tergantung pada The present value of the employee benefit obligations depends on
beberapa faktor yang ditentukan dengan dasar aktuarial a number of factors that are determined on an actuarial basis
dan menggunakan asumsi termasuk tingkat diskonto dan using a number of assumptions including the discount rate and
tingkat kenaikan gaji yang diharapkan. Perubahan asumsi expected salary increment rate. Any changes in these
ini akan mempengaruhi nilai tercatat liabilitas imbalan assumptions will impact the carrying amount of employee benefit
kerja. obligations.
Grup menentukan tingkat diskonto yang sesuai pada akhir The Group determines the appropriate discount rate at the end of
setiap periode pelaporan dengan menggunakan tingkat each reporting period using interest rate that should be used to
suku bunga yang harus digunakan untuk menentukan determine the present value of estimated future cash outflow
nilai kini arus kas keluar masa depan estimasian yang expected to be required to settle the pension obligations.
diharapkan untuk menyelesaikan liabilitas pensiun.
Untuk tingkat kenaikan gaji masa datang, Grup For the rate of future salary increases, the Group collects all
mengumpulkan data historis mengenai perubahan gaji historical data relating to changes in base salaries and adjusts it
dasar karyawan dan menyesuaikannya dengan for future business plans.
perencanaan bisnis masa datang.
Asumsi-asumsi penting lainnya sebagian ditentukan Other key assumptions are in part based on the current market
berdasarkan kondisi pasar saat ini. conditions.
Penyusutan dan amortisasi Depreciation and amortization
Grup akan menyesuaikan beban penyusutan dan The Group will revise the depreciation and amortization charge
amortisasi jika masa manfaatnya berbeda dari estimasi where useful lives are different to those previously estimated. The
sebelumnya. Grup akan menghapusbukukan atau Group will write off write down technically obsolete or non-
melakukan penurunan nilai atas aset yang secara teknis strategic assets that have been abandoned or sold.
telah usang atau aset non-strategis yang dihentikan
penggunaannya atau dijual.
4. KAS 4. CASH
2023 2022
Rupiah 165.238.238.367 216.619.926.944 Rupiah
Mata uang asing 808.417.077 576.729.110 Foreign currencies
Jumlah 166.046.655.444 217.196.656.054 Total
Saldo kas pada tanggal 31 Desember 2023 dan 2022 Total cash as at December 31, 2023 and 2022 includes cash in
termasuk uang pada ATM (Anjungan Tunai Mandiri) ATMs (Automatic Teller Machines) amounting to
masing-masing sebesar Rp 12.081.250.000 dan Rp 12,081,250,000 and Rp 8,114,100,000, respectively.
Rp 8.114.100.000.
43
578 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 579
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
2023 2022
Rupiah 151.576.429.870 1.023.154.513.626 Rupiah
Mata uang asing 3.079.400.000 3.113.500.000 Foreign
Dollar currencies
Jumlah 154.655.829.870 1.026.268.013.626 Total
PT Bank Mestika Dharma Tbk (BBMD) sebagai entitas PT Bank Mestika Dharma Tbk (BBMD) as a subsidiary is
anak dipersyaratkan untuk memiliki Giro Wajib required to maintain Minimum Statutory Reserves (MSR) in
Minimum (GWM) dalam mata uang Rupiah dalam Rupiah for conventional and statutory reserves and also in
kegiatannya sebagai bank umum serta GWM dalam mata foreign currencies for foreign exchange transactions.
uang asing dalam kegiatannya melakukan transaksi mata
uang asing.
Rasio GWM pada tanggal 31 Desember 2023 dan 2022 The MSR ratio as at December 31, 2023 and 2022 is calculated
dihitung berdasarkan Peraturan Bank Indonesia (PBI) based on Bank Indonesia Regulation (PBI)
No.15/15/PBI/2013 sebagaimana diubah terakhir dengan No.15/15/PBI/2013 which have been amanded with PBI
PBI No.24/4/PBI/2022 tanggal 25 Februari 2022 dengan No.24/4/PBI/2022 dated February 25, 2022 with PADG
Peraturan Anggota Dewan Gubernur (PADG) terakhir No.24/8/PADG/2022 dated June 30, 2022 regarding
yaitu PADG No.24/8/PADG/2022 tanggal 30 Juni 2022 Statutory Reserves in Rupiah and Foreign Currency, for
tentang tentang Giro Wajib Minimum dalam Rupiah dan Conventional Commercial Banks, Islamic Commercial Banks
Valuta Asing, Bagi Bank Umum Konvensional, Bank and Sharia Business Units.
Umum Syariah dan Unit Usaha Syariah.
Sesuai PADG No.11 Tahun 2023 tentang Peraturan In accordance with PADG No.11 of 2023 concerning
Pelaksanaan Kebijakan Insentif Likuiditas Implementation Regulations for Macroprudential Liquidity
Makroprudensial tanggal 27 September 2023, pada tanggal Incentive Policy dated 27 September 2023, on 31 December 2023
31 Desember 2023 Bank telah memperoleh insentif atas the Bank has received incentives for fulfilling the
pemenuhan Rasio Pembiayaan Inklusif Makroprudensial Macroprudential Inclusive Financing Ratio (RPIM) of 0.4%,
(RPIM) sebesar 0,4%, Insentif Sektor Hilirisasi Minerba Mineral and Coal Downstream Sector Incentives of 0, 2%, Non-
sebesar 0,2%, Insentif Sektor Hilirisasi Non Minerba Minerba Downstream Sector Incentives at 0%, Housing
sebesar 0%, Insentif Perumahan sebesar 0,6%, Insentif Incentives at 0.6%, Tourism Sector Incentives at 0%, Ultra
Sektor Pariwisata sebesar 0%, Insentif Ultra Mikro sebesar Micro Incentives at 0%, and Green Incentives at 0%.
0%, dan Insentif Hijau sebesar 0%.
Berdasarkan surat dari Bank Indonesia Based on a letter from Bank Indonesia
No.24/228/DKMP/Srt/B tanggal 28 November 2022 dan No.24/228/DKMP/Srt/B dated November 28, 2022 and
merujuk pada Peraturan Bank Indonesia Nomor referring to Bank Indonesia Regulation Number
24/5/PBI/2022, pada tanggal 31 Desember 2022, entitas 24/5/PBI/2022, as at December 31, 2022, the subsidiary has
anak tersebut telah memperoleh insentif atas penyediaan obtained incentives for providing funds for activities a certain and
dana untuk kegiatan ekonomi tertentu dan inklusif berupa inclusive economy that reduction in the fulfillment of the
pemotongan pemenuhan GWM sebesar 1,1%. statutory reserve requirement by 1.1%.
44
2023 Annual Report PT Bank Mestika Dharma Tbk 579
Page 580
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rasio Penyangga Likuiditas Makroprudensial (PLM) The Macroprudential Liquidity Buffer (MPLB) ratio as at
pada tanggal 31 Desember 2023 dihitung berdasarkan December 31, 2023 is calculated based on Bank Indonesia
peraturan Bank Indonesia (PBI) No.20/4/PBI/2018 regulation (PBI) No.20/4/PBI/2018 as last amended by PBI
sebagaimana diubah terakhir dengan PBI No.24/16/PBI/2022 dated October 31, 2022 and Regulation of
No.24/16/PBI/2022 tanggal 31 Oktober 2022 dan Members of the Board of Governors (PADG ) No.18 of 2023
Peraturan Anggota Dewan Gubernur (PADG) No.18 dated November 29, 2023 concerning the seventh amendment to
Tahun 2023 tanggal 29 November 2023 tentang the Regulation of Members of the Board of Governors (PADG)
perubahan ketujuh atas Peraturan Anggota Dewan No.21/22/PADG/2019 concerning Macroprudential
Gubernur (PADG) No.21/22/PADG/2019 tentang Rasio Intermediation Ratios and Macroprudential Liquidity Buffers
Intermediasi Makroprudensial dan Penyangga Likuiditas for Conventional Commercial Banks, Sharia Commercial Banks
Makroprudensial Bagi Bank Umum Konvensional, Bank and Business Units Sharia. The PLM ratio as of December 31,
Umum Syariah, dan Unit Usaha Syariah. Rasio PLM 2022 is calculated based on Bank Indonesia Regulation (PBI)
pada tanggal 31 Desember 2022 dihitung berdasarkan No.20/4/PBI/2018 as last amended by PBI
Peraturan Bank Indonesia (PBI) No.20/4/PBI/2018 No.24/16/PBI/2022 dated October 31, 2022 and Regulation of
sebagaimana diubah terakhir dengan PBI Members of the Board of Governors (PADG) The last one is
No.24/16/PBI/2022 tanggal 31 Oktober 2022 dan PADG No. 24/14/PADG/2022 dated October 31, 2022
Peraturan Anggota Dewan Gubernur (PADG) terakhir concerning Macroprudential Intermediation Ratios and
yaitu PADG No. 24/14/PADG/2022 tanggal 31 Oktober Macroprudential Liquidity Buffers for Conventional Commercial
2022 tentang Rasio Intermediasi Makroprudensial dan Banks, Sharia Commercial Banks and Sharia Business Units.
Penyangga Likuiditas Makroprudensial bagi Bank Umum
Konvensional, Bank Umum Syariah, dan Unit Usaha
Syariah.
2023 2022
Rupiah Rupiah
GWM 9,00% 9,00% MSR
Harian 0,00% 0,00% Daily
Rata-rata 9,00% 9,00% Average
PLM 5,00% 6,00% Buffer of Macroprudential Liquidity
Mata uang asing 4,00% 4,00% Foreign currencies
Entitas anak BBMD dipersyaratkan untuk memiliki The subsidiary BBMD is required to mainta MSR in Rupiah for
GWM dalam mata uang Rupiah dalam kegiatannya conventional and MSR in foreign currencies for foreign exchange
sebagai bank umum serta GWM dalam mata uang asing transactions. MSR maintained by BBMD in the current
dalam kegiatannya melakukan transaksi mata uang asing. accounts with Bank Indonesia.
GWM dipelihara oleh BBMD dalam bentuk saldo
rekening giro pada Bank Indonesia.
PLM adalah cadangan likuiditas minimum dalam Rupiah MPLB is a minimum reserve in Rupiah that should be
yang wajib dipelihara oleh BBMD berupa Sertifikat Bank maintained by BBMD which comprises of Bank Indonesia
Indonesia (SBI), Sertifikat Deposito Bank Indonesia Certificates (SBI), Bank Indonesia Certificates Deposits (SDBI),
(SDBI), Surat Utang Negara (SUN) dan/atau Surat Government Debenture Debt (SUN) and/or Government
Berharga Negara (SBN). Commercial Notes (SBN).
45
580 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 581
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
RIM adalah simpanan minimum yang wajib dipelihara RIM is a minimum deposit that must be maintained by the
oleh BBMD dalam bentuk saldo rekening giro pada Bank BBMD in form of current account with Bank Indonesia balance
Indonesia sebesar persentase tertentu dari DPK yang amounting to a certain percentage from third parties fund
dihitung berdasarkan selisih antara RIM yang dimiliki calculated based on the difference between RIM that owned by
oleh bank dan RIM Target. Giro RIM dikenakan jika the bank and Target RIM. The RIM current account is charged
RIM bank di bawah minimum RIM target Bank Indonesia if the bank’s RIM is below the minimum RIM targeted by Bank
(84%) atau di atas maksimum RIM target Bank Indonesia Indonesia (84%) or over the maximum RIM targeted by Bank
(94%) dengan Kewajiban Penyediaan Modal Minimum Indonesia (94%) with the Bank’s Capital Adequecy Ratio
(KPMM) bank lebih kecil dari KPMM Insentif Bank (CAR) less than Bank Indonesia’s Incentive CAR of 14%.
Indonesia yang sebesar 14%.
RIM adalah rasio hasil perbandingan antara : RIM is a ratio resulted from comparing between :
a. Kredit yang diberikan kepada pihak ketiga dalam a. Loans to third parties in Rupiah and foreign currencies, and
Rupiah dan valuta asing, dan
b. Surat berharga korporasi dalam Rupiah dan valuta b. Corporate securities in Rupiah and foreign currencies which
asing yang memenuhi persyaratan tertentu yang fulfill certain requirements owned by the Bank.
dimiliki Bank.
terhadap : to :
a. DPK bank dalam bentuk giro, tabungan dan simpanan a. The bank’s third parties funds in form of current accounts,
berjangka/deposito dalam rupiah dan valuta asing, saving accounts, and time deposits in Rupiah and foreign
tidak termasuk dana antarbank; dan currencies; excluding interbank accounts; and
b. Surat berharga dalam rupiah dan valuta asing yang b. Marketables securities in Rupiah and foreign currencies
memenuhi persyaratan tertentu yang diterbitkan oleh which fulfill certain requirement issued by the bank to earn
bank untuk memperoleh sumber pendanaan. financing funds.
Rasio GWM entitas anak BBMD pada tanggal 31 As at December 31, 2023 and 2022, the MSR ratios of the
Desember 2023 dan 2022 adalah sebagai berikut: subsidiary BBMD are as follows:
2023 2022
Rupiah Rupiah
GWM 7,92% 8,92% MSR
PLM 43,63% 50,27% MPLB
Mata uang asing 6,65% 5,08% Foreign currencies
Pada tanggal 31 Desember 2023 dan 2022, entitas anak As at December 31, 2023 and 2022, the subsidiary has complied
tersebut telah memenuhi ketentuan Bank Indonesia with Bank Indonesia regulation on the MSR.
mengenai GWM.
46
2023 Annual Report PT Bank Mestika Dharma Tbk 581
Page 582
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
Tidak terdapat giro pada pihak berelasi. There are no current accounts with related party.
a. Berdasarkan nama bank a. By counterparty bank
2023 2022
Rupiah Rupiah
PT Bank Central Asia Tbk 4.765.655.212 4.585.126.233 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 2.512.931.819 656.176.233 PT Bank Mandiri (Persero) Tbk
PT Bank JTrust Indonesia Tbk 1.865.010.180 5.693.538.598 PT Bank JTrust Indonesia Tbk
PT Bank Permata Tbk 829.981.403 2.993.171.612 PT Bank Permata Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Timur Tbk 118.799.098 518.577.909 Daerah Jawa Timur Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 10.026.500 1.026.500 (Persero) Tbk
10.102.404.212 14.447.617.085
Mata uang asing Foreign currencies
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 11.165.021.682 12.994.781.582 (Persero) Tbk
PT Bank ANZ Indonesia 8.918.640.000 8.926.212.224 PT Bank ANZ Indonesia
PT Bank Central Asia Tbk 2.344.306.726 6.570.832.523 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 4.759.250.423 5.573.265.566 PT Bank Mandiri (Persero) Tbk
PT Bank OCBC NISP Tbk 2.194.131.758 1.272.382.110 PT Bank OCBC NISP Tbk
29.381.350.589 35.337.474.005
Jumlah 39.483.754.801 49.785.091.090 Total
Cadangan kerugian penurunan
nilai (46.516.216) (51.390.773) Allowance for impairment losses
Jumlah giro pada Total current accounts with
bank lain - bersih 39.437.238.585 49.733.700.317 other banks - net
b. Berdasarkan kolektibilitas b. By collectibility
Pada tanggal 31 Desember 2023 dan 2022, semua giro All current accounts with other banks are classified as current
pada bank lain diklasifikasikan lancar. as at December 31, 2023 and 2022.
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
2023 2022
Rupiah 0,41% 0,41% Rupiah
Mata uang asing 0,01% 0,01% Foreign currencies
47
582 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 583
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d. Perubahan cadangan kerugian penurunan nilai d. Movements in allowance for impairment losses
2023 2022
Saldo awal 51.390.773 44.590.431 Beginning balance
Cadangan kerugian penurunan Allowance for impairnent losses
nilai pada tahun berjalan (4.935.748) 5.461.136 during the current year
Selisih kurs 61.191 1.339.206 Exchange rate
Saldo akhir 46.516.216 51.390.773 Ending balance
Manajemen berpendapat bahwa jumlah cadangan The management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses established is adequate.
memadai.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
BANK LAIN BANKS
Tidak terdapat penempatan kepada pihak berelasi. There are no placements with related party.
a. Berdasarkan jenis dan bank a. By type and banks
2023 2022
Deposit facility Deposit facility
Penempatan pada Bank Indonesia,
bersih setelah dikurangi bunga Placement with Bank Indonesia,
yang ditangguhkan sebesar net of unearned interest of
Rp 91.841.519 (2023) Rp 91,841,519 (2023)
dan Rp 7.320.895 (2022) 629.908.158.481 55.492.679.015 and Rp 7,320,895 (2022)
Call Money Call Money
PT Bank OCBC NISP Tbk 100.000.000.000 - PT Bank OCBC NISP Tbk
PT Bank Mega Tbk 70.000.000.000 - PT Bank Mega Tbk
Deposito Time deposits
PT Bank Perkreditan Rakyat 2.000.000.000 - PT Bank Perkreditan Rakyat
Nusantara Bona Pasogit Nusantara Bona Pasogit
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Surungan Nauli 200.000.000 600.000.000 Surungan Nauli
PT Bank JTrust Indonesia Tbk 125.000.000 125.000.000 PT Bank JTrust Indonesia Tbk
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Karya Parhuta - 600.000.000 Karya Parhuta
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara - 100.000.000 Sumatera Utara
Tabungan Savings
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara - 10.821.751 Sumatera Utara
Jumlah 802.233.158.481 56.928.500.766 Total
48
2023 Annual Report PT Bank Mestika Dharma Tbk 583
Page 584
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan jangka waktu b. By maturity
2023 2022
< 1 bulan 799.908.158.481 55.603.500.766 < 1 month
1 - 3 bulan 1.000.000.000 - 1 - 3 months
6 - 12 bulan 1.325.000.000 1.325.000.000 6 - 12 months
Jumlah 802.233.158.481 56.928.500.766 Total
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity
2023 2022
< 1 bulan 800.908.158.481 55.503.500.766 < 1 month
1 - 3 bulan 1.000.000.000 700.000.000 1 - 3 months
3 - 6 bulan 200.000.000 600.000.000 3 - 6 months
6 - 12 bulan 125.000.000 125.000.000 6 - 12 months
Jumlah 802.233.158.481 56.928.500.766 Total
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2023 2022
Penempatan pada Bank Indonesia 5,25% 1,08% Placement with Bank Indonesia
Penempatan pada bank lain 5,8% - 5,9% 3,59% Placement with other banks
e. Berdasarkan kolektibilitas e. By collectibility
Pada tanggal 31 Desember 2023 dan 2022 semua All placements with Bank Indonesia and other banks are
penempatan pada Bank Indonesia dan bank lain classified as current as at December 31, 2023 and 2022.
diklasifikasikan lancar.
f. Perubahan cadangan kerugian penurunan nilai f. Movements in allowance for impairment losses
Manajemen berkeyakinan bahwa tidak ada cadangan The management believes that there are no allowance for
kerugian penurunan nilai penempatan pada Bank impairment losses on placement with Bank Indonesia and
Indonesia dan bank lain yang perlu diakui pada tanggal other banks to be recognized as at December 31, 2023 and
31 Desember 2023 dan 2022. 2022.
49
584 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 585
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
8. EFEK-EFEK 8. MARKETABLE SECURITIES
Tidak terdapat efek-efek dari pihak berelasi. There was no marketable securities from related party.
a. Berdasarkan tujuan, mata uang dan jenis a. By purpose, currency and type
2023 2022
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi Pemerintah: Government Bonds:
Nilai nominal 4.001.873.000.000 5.003.578.000.000 Par value
Obligasi Korporasi: Corporate Bonds:
Nilai nominal 5.000.000.000 5.000.000.000 Par value
Premi yang belum diamortisasi 51.229.894.238 103.760.920.093 Unamortized premium
Perubahan laba yang belum
direalisasi 178.516.590.663 60.405.637.664 Movement of unrealized gain
Biaya perolehan diamortisasi Amortized costs
Warkat/Surat Kredit Berdokumen Warkat/Surat Kredit Berdokumen
Dalam Negeri (SKBDN) Dalam Negeri (SKBDN) Bills
Nilai nominal 1.439.246.450 4.100.691.594 Par value
Premi yang belum diamortisasi (9.101.581) (80.854.563) Unamortized premium
Jumlah 4.238.049.629.770 5.176.764.394.788 Total
50
2023 Annual Report PT Bank Mestika Dharma Tbk 585
Page 586
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan jenis dan penerbit b. By type and issuers
2023 2022
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi Pemerintah Government Bonds
FR0080 680.939.273.290 745.170.259.884 FR0080
FR0072 473.326.090.148 688.813.638.037 FR0072
FR0087 349.087.472.281 533.187.815.895 FR0087
FR0074 313.183.187.834 341.947.684.586 FR0074
FR0068 288.804.618.237 291.676.864.341 FR0068
FR0058 278.460.655.000 399.989.040.320 FR0058
FR0090 266.014.710.080 264.731.643.764 FR0090
FR0095 254.438.631.000 4.955.703.950 FR0095
FR0057 234.508.900.815 223.687.349.550 FR0057
FR0064 187.090.530.435 499.193.067.648 FR0064
FR0086 154.868.677.642 156.398.549.120 FR0086
FR0065 119.701.947.192 262.110.133.230 FR0065
FR0091 110.294.163.383 296.770.975.047 FR0091
FR0075 71.625.239.690 68.767.206.825 FR0075
FR0054 70.282.923.920 69.693.807.086 FR0054
ORI020 54.305.611.079 9.811.213.300 ORI020
ORI019 49.950.467.000 - ORI019
ORI021 48.613.164.930 - ORI021
FR0059 48.315.381.401 69.163.473.174 FR0059
FR0073 46.273.245.720 45.969.214.493 FR0073
FR0070 29.719.695.000 30.578.451.680 FR0070
FR0082 23.313.013.590 23.563.300.000 FR0082
FR0084 20.331.010.200 20.559.798.000 FR0084
FR0052 12.115.064.500 12.136.536.300 FR0052
FR0101 10.183.112.500 - FR0101
VR0033 9.995.677.900 9.990.612.900 VR0033
FR0096 5.082.435.526 5.021.250.000 FR0096
FR0100 5.044.695.900 - FR0100
FR0093 4.905.162.500 4.831.225.000 FR0093
FR0097 4.478.450.000 - FR0097
FR0081 4.106.508.258 4.497.837.500 FR0081
FR0092 2.223.490.500 2.144.807.877 FR0092
FR0071 - 39.032.840.000 FR0071
FR0078 - 43.186.320.000 FR0078
Obligasi Korporasi Corporate Bonds
PT Bank Mandiri (Persero) Tbk 5.036.277.450 5.163.938.250 PT Bank Mandiri (Persero) Tbk
Biaya perolehan diamortisasi Amortized costs
Warkat SKBDN SKBDN Bills
PT Bank Permata Tbk 1.430.144.869 4.019.837.031 PT Bank Permata Tbk
Jumlah 4.238.049.629.770 5.176.764.394.788 Total
51
586 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 587
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan peringkat c. By rating
Peringkat surat berharga pada tanggal 31 Desember The ratings of marketable securities as at December 31, 2023
2023 dan 2022 adalah berikut : and 2022 are as follows :
2023
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Rupiah Rupiah
Obligasi Pemerintah S&P BBB 4.231.583.207.451 Government Bonds
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
Tahap II Tahun 2017 Tahap II Tahun 2017
seri B Pefindo idAAA 5.036.277.450 seri B
Warkat SKBDN SKBDN Bills
PT Bank PT Bank
Permata Tbk Pefindo idAAA 1.430.144.869 Permata Tbk
Jumlah 4.238.049.629.770 Total
2022
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Rupiah Rupiah
Obligasi Pemerintah S&P BBB 5.167.580.619.507 Government Bonds
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
Tahap II Tahun 2017 Tahap II Tahun 2017
seri B Pefindo idAAA 5.163.938.250 seri B
Warkat SKBDN SKBDN Bills
PT Bank PT Bank
Permata Tbk Pefindo idAAA 4.019.837.031 Permata Tbk
Jumlah 5.176.764.394.788 Total
d. Berdasarkan jangka waktu d. By maturity
2023 2022
> 3 bulan - 6 bulan 1.430.144.869 4.019.837.031 > 3 month - 6 months
> 12 bulan 4.236.619.484.901 5.172.744.557.757 > 12 months
Jumlah 4.238.049.629.770 5.176.764.394.788 Total
52
2023 Annual Report PT Bank Mestika Dharma Tbk 587
Page 588
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Berdasarkan sisa umur jatuh tempo e. By remaining period to maturity
2023 2022
< 1 bulan 51.380.611.869 663.864.939 < 1 month
> 1 bulan - 3 bulan 29.719.695.000 1.200.112.160 > 1 month - 3 months
> 3 bulan - 6 bulan 5.036.277.450 2.155.859.932 > 3 months - 6 months
> 12 bulan 4.151.913.045.451 5.172.744.557.757 > 12 months
Jumlah 4.238.049.629.770 5.176.764.394.788 Total
f. Perubahan laba (rugi) yang belum direalisasi f. The movement of unrealized gain (loss)
Perubahan rugi yang belum direalisasi dari perubahan The movement of unrealized loss from the change in Fair
nilai wajar efek-efek yang diukur pada nilai wajar value through other comprehensive income marketable
melalui penghasilan komprehensif lain selama periode securities during periods December 31, 2023 and 2022 are as
31 Desember 2023 dan 2022 adalah sebagai berikut : follows :
2023 2022
Saldo awal 60.405.637.664 295.461.801.425 Beginning balance
Cadangan kerugian penurunan Allowance for impairnent losses
nilai pada tahun berjalan - - during the current year
Selisih kurs - - Exchange rate
Perubahan laba yang belum Movement of unrealized gain
direalisasi selama tahun berjalan 118.110.952.999 (235.056.163.761) during the year
Jumlah sebelum pajak tangguhan 178.516.590.663 60.405.637.664 Total before deferred tax
Pajak tangguhan (39.273.649.946) (13.289.240.287) Deferred tax
Saldo akhir - bersih 139.242.940.717 47.116.397.377 Ending balance - net
g. Tingkat bunga rata-rata per tahun g. Average annual interest rates
2023 2022
Efek-efek 7,07% 6,85% Marketable securities
h. Berdasarkan kolektibilitas h. By collectibility
Pada tanggal 31 Desember 2023 dan 2022, semua efek- All placements marketable securities are classified as current
efek diklasifikasikan lancar. as at December 31, 2023 and 2022.
53
588 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 589
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
9. EFEK-EFEK YANG DIJUAL DENGAN JANJI 9. SECURITIES SOLD UNDER AGREEMENTS TO
DIBELI KEMBALI REPURCHASE
a. Efek-efek yang dijual dengan janji dibeli kembali a. Securities sold under agreements to repurchase
Pada tanggal 31 Desember 2022, entitas anak BBMD As at December 31, 2022, the subsidiary BBMD has a number
memiliki efek-efek yang dijual dengan janji dibeli of securities sold under agreements to repurchase which are
kembali yang dibukukan sebagai aset dengan rincian presented as assets with details as follows :
sebagai berikut :
Premium
(diskonto) yang Perubahan
belum diamortisasi/ yang belum
Tanggal Unamortised direalisasi/
Jenis efek/ Nilai nominal/ Tanggal mulai/ jatuh tempo/ premium Movement of Jumlah/
Securities Nominal value Inception date Maturity date (discount) unrealized gain Total
28 Maret 2022/ 27 Maret 2023/
FR0068 150.000.000.000 March 28, 2022 March 27, 2023 5.014.487.241 10.002.182.258 165.016.669.499
1 Maret 2022/ 28 Februari 2023/
FR0072 300.000.000.000 March 1, 2022 February 28, 2023 21.120.566.440 7.230.957.560 328.351.524.000
28 Maret 2022/ 27 Maret 2023/
FR0074 150.000.000.000 March 28, 2022 March 27, 2023 2.657.519.326 2.642.888.175 155.300.407.501
600.000.000.000 28.792.573.007 19.876.027.993 648.668.601.000
b. Perubahan laba yang belum direalisasi b. The movement of unrealized gain
Pada tanggal 31 Desember 2022, entitas anak BBMD As at December 31, 2022, the subsidiary BBMD has a number
memiliki efek-efek yang dijual dengan janji dibeli of marketable securities sold under repurchase agreements with
kembali dengan rincian sebagai berikut : details of follows :
2023 2022
Saldo awal 19.876.027.993 3.503.677.299 Beginning balance
Perubahan laba yang belum Movement of unrealized gain
direalisasi selama tahun berjalan (19.876.027.993) 16.372.350.694 during the year
Jumlah sebelum pajak tangguhan - 19.876.027.993 Total before deferred tax
Pajak tangguhan - (4.372.726.158) Deferred tax
Saldo akhir - bersih - 15.503.301.835 Ending balance - net
54
2023 Annual Report PT Bank Mestika Dharma Tbk 589
Page 590
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Liabilitas efek-efek yang dijual dengan janji dibeli c. Liabilities of securities sold under agreements to repurchase
kembali
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase are presented as
disajikan sebagai liabilitas dalam laporan posisi liabilities in the consolidated statement of financial position at
keuangan konsolidasian sebesar harga pembelian the agreed repurchase price net of the unamortised interest.
kembali yang disepakati dikurangi dengan beban The difference between the selling price and the agreed
bunga yang belum diamortisasi. Selisih antara harga repurchase price is treated as unamortised interest and
jual dan harga beli kembali yang disepakati recognised as interest expense over the period, commencing
diperlakukan sebagai beban bunga yang belum from the selling to the purchase date.
diamortisasi dan diakui sebagai beban bunga selama
jangka waktu sejak efek-efek tersebut dijual hingga
dibeli kembali.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase are classified as
diklasifikasikan sebagai liabilitas keuangan yang financial liabilities at amortised.
diukur dengan biaya perolehan diamortisasi.
Tidak terdapat efek-efek yang dijual dengan janji dibeli There are no securities sold under agreements to repurchase
kembali dengan pihak berelasi. with related parties.
Liabilitas efek-efek yang dijual dengan janji dibeli Liabilities of securities sold under agreements to repurchase as
kembali pada tanggal 31 Desember 2022 terdiri dari : at December 31, 2022 as follows :
Beban bunga
yang belum
Tanggal diamortisasi/
Jenis efek/ Nilai nominal/ Tanggal mulai/ jatuh tempo/ Nilai beli kembali/ Unamortised Jumlah/
Securities Nominal value Inception date Maturity date Buy back value interest income Total
28 Maret 2022/ 27 Maret 2023/
FR0068 150.000.000.000 March 28, 2022 March 27, 2023 332.014.409.548 2.014.203.723 330.000.205.825
1 Maret 2022/ 28 Februari 2023/
FR0072 300.000.000.000 March 1, 2022 February 28, 2023 151.362.530.765 1.343.821.011 150.018.709.754
28 Maret 2022/ 27 Maret 2023/
FR0074 150.000.000.000 March 28, 2022 March 27, 2023 159.816.026.361 1.418.872.511 158.397.153.850
600.000.000.000 643.192.966.674 4.776.897.245 638.416.069.429
55
590 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 591
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. RECEIVABLES ON SECURITIES PURCHASED UNDER
DENGAN JANJI DIJUAL KEMBALI AGREEMENTS TO RESELL
a. Berdasarkan jenis a. By type
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali (reverse repo) adalah dalam mata uang Rupiah (reverse repo) were denominated in Rupiah and are placed at
dan ditempatkan pada Bank Indonesia pada tanggal Bank Indonesia as at December 31, 2023 which consist of :
31 Desember 2023 terdiri dari :
Jenis obligasi Pendapatan bunga
pemerintah/ Nilai yang belum
Type of nominal/ Tanggal Tanggal Nilai beli/ Nilai penjualan diamortisasi/
government Nominal mulai/ jatuh tempo/ Purchase kembali/ Unamortised Jumlah/
bonds value Inception date Maturity date value Resell value interest income Total
VR0069 93.991.000.000 09/06/2023 07/06/2024 86.945.603.824 92.615.906.287 2.505.343.895 90.110.562.391
VR0065 50.000.000.000 16/06/2023 15/03/2024 46.199.615.000 48.455.850.198 622.246.835 47.833.603.363
VR0037 50.000.000.000 16/06/2023 14/06/2024 46.534.730.000 49.569.569.975 1.399.462.229 48.170.107.746
VR0071 70.000.000.000 07/07/2023 05/07/2024 66.488.422.000 70.797.684.382 2.235.785.714 68.561.898.668
VR0041 70.000.000.000 07/07/2023 05/04/2024 65.188.977.000 68.347.871.853 1.116.246.828 67.231.625.025
VR0072 70.000.000.000 07/07/2023 05/01/2024 64.738.422.000 66.803.613.628 46.089.307 66.757.524.320
VR0086 50.000.000.000 14/07/2023 12/01/2024 46.334.950.000 47.810.718.158 90.514.572 47.720.203.585
VR0068 50.000.000.000 14/07/2023 12/04/2024 46.581.565.000 48.842.323.621 857.240.810 47.985.082.811
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.778.977.241 496.397.324 48.282.579.917
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.781.404.029 497.953.038 48.283.450.991
VR0044 50.000.000.000 29/11/2023 28/02/2024 48.002.405.000 48.783.830.817 499.508.779 48.284.322.038
653.991.000.000 613.019.499.824 639.587.750.189 10.366.789.331 629.220.960.855
b. Berdasarkan jangka waktu b. By maturity
Tagihan atas efek-efek yang dibeli dengan janji dijual Receivables on securities purchased under agreements to resell
kembali akan diselesaikan dalam waktu tidak lebih dari will be settled no more than 12 months after the date of
12 bulan setelah tanggal laporan posisi keuangan consolidated financial positions.
konsolidasian.
c. Tingkat bunga rata-rata per tahun c. Average annual interest rates
2023 2022
Rupiah 6,27% - Rupiah
d. Berdasarkan kolektibilitas d. By collectability
Tagihan atas efek-efek yang dibeli dengan janji dijual All of the receivables on securities purchased under agreements
kembali (reverse repo) milik Grup pada tanggal 31 to resell (reverse repo) owned by the Group as at December 31,
Desember 2023 diklasifikasikan sebagai lancar. 2023 is classified as current.
e. Perubahan cadangan kerugian penurunan nilai e. Movements in allowance for impairment losses
Manajemen berpendapat bahwa cadangan kerugian Management believes that no allowance for impairment losses
penurunan nilai tidak diperlukan. is necessary.
56
2023 Annual Report PT Bank Mestika Dharma Tbk 591
Page 592
592
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
PT Bank Mestika Dharma Tbk
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN 11. LOAN
a. Berdasarkan jenis kredit dan mata uang a. By type and currency
1. Kredit yang diberikan berdasarkan staging 1. The loans based on staging
LAPORAN DIREKSI
2023
Board of Directors Report
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Pihak berelasi Related party
Rupiah Rupiah
Modal kerja 123.704.259.531 - - 57.672.201 123.761.931.732 Working capital
Konsumsi 10.902.577.986 - - 25.984.673 10.928.562.659 Consumer
Investasi 22.009.178.111 - - - 22.009.178.111 Investment
156.616.015.628 - - 83.656.874 156.699.672.502
Pihak ketiga Third party
Rupiah Rupiah
Investasi 3.959.342.131.127 130.035.261.323 119.179.556.914 497.737.600 4.209.054.686.964 Investment
Modal kerja 2.863.884.031.303 19.067.611.068 55.055.613.533 853.254.188 2.938.860.510.092 Working capital
Konsumsi 2.014.030.239.866 42.175.705.953 34.078.899.982 3.574.083.317 2.093.858.929.118 Consumer
LAPORAN DEWAN KOMISARIS
8.837.256.402.296 191.278.578.344 208.314.070.429 4.925.075.105 9.241.774.126.174
Board of Commissioners Report
Mata uang asing Foreign currencies
Investasi - - - - - Investment
Modal kerja - - - - - Working capital
- - - - -
Jumlah 8.993.872.417.924 191.278.578.344 208.314.070.429 5.008.731.979 9.398.473.798.676 Total
Cadangan kerugian Allowance for
penurunan nilai (58.196.355.692) (21.659.551.223) (72.656.291.575) (38.278.740) (152.550.477.230) impairment losses
Jumlah kredit yang
diberikan - bersih 8.935.676.062.232 169.619.027.121 135.657.778.854 4.970.453.239 9.245.923.321.446
Company Profile
Total loans - net
PROFIL PERSEROAN
Laporan Tahunan 2023
57
Page 593
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
KONSOLIDASIAN FINANCIAL STATEMENTS
ANALISIS PEMBAHASAN MANAJEMEN
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Pihak berelasi Related party
Rupiah Rupiah
Modal kerja 126.725.595.908 - - 246.314.616 126.971.910.524 Working capital
Konsumsi 10.308.764.096 - - 12.527.639 10.321.291.735 Consumer
Investasi 8.319.103.493 - - - 8.319.103.493 Investment
Management Overview
TINJAUAN MANAJEMEN
145.353.463.497 - - 258.842.255 145.612.305.752
Pihak ketiga Related party
Rupiah Rupiah
Investasi 3.866.488.614.941 22.464.817.576 118.102.218.432 39.465.524 4.007.095.116.473 Investment
Modal kerja 2.496.076.594.330 15.715.020.879 39.144.578.131 1.793.815.125 2.552.730.008.465 Working capital
Konsumsi 2.039.338.139.399 25.058.021.771 54.754.368.505 4.449.966.593 2.123.600.496.268 Consumer
8.401.903.348.670 63.237.860.226 212.001.165.068 6.283.247.242 8.683.425.621.206
Mata uang asing Foreign currencies
Investasi 13.508.929.770 - - - 13.508.929.770 Investment
TATA KELOLA
Modal kerja 481.798.869 - - - 481.798.869 Working capital
13.990.728.639 - - - 13.990.728.639
Corporate Governance
Jumlah 8.561.247.540.806 63.237.860.226 212.001.165.068 6.542.089.497 8.843.028.655.597 Total
Cadangan kerugian Allowance for
penurunan nilai (53.289.080.292) (12.337.084.980) (91.118.534.644) (6.030.835) (156.750.730.751) impairment losses
Jumlah kredit yang
diberikan - bersih 8.507.958.460.514 50.900.775.246 120.882.630.424 6.536.058.662 8.686.277.924.846 Total loans - net
08
Financial Report
PT Bank Mestika Dharma Tbk
58
LAPORAN KEUANGAN
593
Page 594
594
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
PT Bank Mestika Dharma Tbk
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. Kredit yang diberikan berdasarkan klasifikasi kolektabilitas Bank Indonesia 2. The loans based on Bank Indonesia's collectibility
2023
Dalam perhatian
LAPORAN DIREKSI
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Board of Directors Report
Pihak berelasi Related party
Modal kerja 123.704.259.531 57.672.201 - - - 123.761.931.732 Working capital
Konsumsi 10.928.562.659 - - - - 10.928.562.659 Consumer
Investasi 22.009.178.111 - - - - 22.009.178.111 Investment
156.642.000.301 - - - - 156.699.672.502
Pihak ketiga Third party
Investasi 3.997.921.123.648 153.205.934.782 19.045.346.563 1.442.645.987 37.439.635.984 4.209.054.686.964 Investment
Modal kerja 2.864.872.532.479 29.295.122.324 10.905.970.532 19.834.176.068 13.952.708.689 2.938.860.510.092 Working capital
Konsumsi 1.978.640.921.834 89.081.673.677 3.280.023.384 4.831.195.732 18.025.114.491 2.093.858.929.118 Consumer
8.841.434.577.961 271.582.730.783 33.231.340.479 26.108.017.787 69.417.459.164 9.241.774.126.174
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Jumlah 8.998.076.578.262 271.582.730.783 33.231.340.479 26.108.017.787 69.417.459.164 9.398.473.798.676 Total
Cadangan kerugian Allowance for
penurunan nilai (55.587.194.059) (33.111.264.396) (11.675.235.339) (10.214.952.740) (41.961.830.696) (152.550.477.230) impairment losses
Jumlah kredit yang
diberikan - bersih 8.942.489.384.203 238.471.466.387 21.556.105.140 15.893.065.047 27.455.628.468 9.245.923.321.446 Total loans - net
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
59
Page 595
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
KONSOLIDASIAN FINANCIAL STATEMENTS
ANALISIS PEMBAHASAN MANAJEMEN
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Pihak berelasi Related party
Modal kerja 126.971.910.524 - - - - 126.971.910.524 Working capital
Management Overview
TINJAUAN MANAJEMEN
Konsumsi 10.321.291.735 - - - - 10.321.291.735 Consumer
Investasi 8.319.103.493 - - - - 8.319.103.493 Investment
145.612.305.752 - - - - 145.612.305.752
Pihak ketiga Third party
Investasi 3.960.903.099.179 51.400.583.092 4.789.776.687 967.010.835 2.543.576.450 4.020.604.046.243 Investment
Modal kerja 2.501.275.225.426 23.616.996.461 1.805.922.025 18.285.596.206 8.228.067.216 2.553.211.807.334 Working capital
Konsumsi 1.982.796.386.555 65.748.985.078 33.841.173.594 1.744.790.089 39.469.160.952 2.123.600.496.268 Consumer
8.444.974.711.160 140.766.564.631 40.436.872.306 20.997.397.130 50.240.804.618 8.697.416.349.845
TATA KELOLA
Jumlah 8.590.587.016.912 140.766.564.631 40.436.872.306 20.997.397.130 50.240.804.618 8.843.028.655.597 Total
Cadangan kerugian Allowance for
Corporate Governance
penurunan nilai (56.226.883.180) (36.880.949.699) (3.372.959.988) (17.361.237.709) (42.908.700.175) (156.750.730.751) impairment losses
Jumlah kredit yang
diberikan - bersih 8.534.360.133.732 103.885.614.932 37.063.912.318 3.636.159.421 7.332.104.443 8.686.277.924.846 Total loans - net
08
Financial Report
PT Bank Mestika Dharma Tbk
60
LAPORAN KEUANGAN
595
Page 596
596
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
PT Bank Mestika Dharma Tbk
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
b. Berdasarkan sektor ekonomi b. By economic sector
1. Kredit yang diberikan berdasarkan staging 1. The loans based on staging
2023
LAPORAN DIREKSI
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Board of Directors Report
Rumah tangga 2.024.932.817.852 42.175.705.953 34.078.899.982 1.330.478.643 2.102.517.902.430 Households
Industri pengolahan 1.628.588.307.046 - 1.662.928.514 205.873.805 1.630.457.109.365 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.314.784.283.718 41.324.607.073 18.980.956.212 212.848.641 1.375.302.695.644 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 995.526.201.856 291.862.205 28.414.418.922 61.055.736 1.024.293.538.719 Transportation and warehousing
Pertanian, kehutanan dan perikanan 873.786.338.196 48.696.784.252 76.606.737.864 35.472.482 999.125.332.794 Agriculture, foresty and fishing
Konstruksi 529.787.608.314 56.016.332.625 13.844.391.325 630.324.501 600.278.656.765 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 439.570.298.841 - 5.470.353.274 35.229.300 445.075.881.415 food and beverages
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without option right,
hak opsi, ketenagakerjaan, agen perjalanan dan employment, travel agents and other business
penunjang usaha lainnya 418.145.620.673 - 309.429.508 - 418.455.050.181 support
Real estat 367.659.323.736 - 28.272.048.870 57.672.201 395.989.044.807 Real estate
Aktivitas keuangan dan asuransi 308.056.366.971 - - - 308.056.366.971 Financial activity and insurance
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Pertambangan dan penggalian 48.303.210.423 - - - 48.303.210.423 Mining and excavation
Pendidikan 25.780.668.757 - 36.794.916 - 25.817.463.673 Education
Aktivitas jasa lainnya 9.127.458.070 2.549.131.720 287.916.391 128.952.051 12.093.458.232 Other service activities
Aktivitas profesional, ilmiah, dan teknis 4.925.914.089 224.154.516 349.194.651 - 5.499.263.256 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan aktivitas sosial 4.666.225.544 - - - 4.666.225.544 Human health and social activities
Informasi dan komunikasi 231.773.838 - - - 231.773.838 Information and communication
Kesenian, hiburan dan rekreasi - - - 30.082.076 30.082.076 Art, entertainment and recreation
Bukan lapangan usaha lainnya - - - 2.280.742.543 2.280.742.543 Not another business field
Jumlah 8.993.872.417.924 191.278.578.344 208.314.070.429 5.008.731.979 9.398.473.798.676 Total
Cadangan kerugian penurunan nilai (58.196.355.692) (21.659.551.223) (72.656.291.575) (38.278.740) (152.550.477.230) Allowance for impairment losses
Company Profile
Jumlah kredit yang diberikan - bersih 8.935.676.062.232 169.619.027.121 135.657.778.854 4.970.453.239 9.245.923.321.446 Total loans - net
PROFIL PERSEROAN
Laporan Tahunan 2023
61
Page 597
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
KONSOLIDASIAN FINANCIAL STATEMENTS
ANALISIS PEMBAHASAN MANAJEMEN
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Rumah tangga 2.049.646.903.495 25.058.021.771 54.754.368.505 4.263.482.606 2.133.722.776.377 Households
Industri pengolahan 1.685.757.580.142 - 3.644.451.816 - 1.689.402.031.958 Processing industry
Pertanian, kehutanan dan perikanan 1.197.057.754.688 2.268.712.240 86.849.577.063 90.444.154 1.286.266.488.145 Agriculture, foresty and fishing
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.092.634.461.196 13.450.947.021 38.618.002.919 432.828.760 1.145.136.239.896 maintenance of cars and motorcycles
Management Overview
TINJAUAN MANAJEMEN
Pengangkutan dan pergudangan 649.436.777.109 629.573.904 7.652.315.174 74.980.176 657.793.646.363 Transportation and warehousing
Konstruksi 549.488.244.220 1.911.363.064 15.685.281.652 725.128.338 567.810.017.274 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 497.326.775.580 - 2.461.386.873 179.756.282 499.967.918.735 food and beverages
Aktivitas keuangan dan asuransi 262.527.983.202 - - - 262.527.983.202 Financial activity and insurance
Real estat 241.749.095.286 19.029.766.581 - 246.314.616 261.025.176.483 Real estate
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without option
hak opsi, ketenagakerjaan, agen perjalanan right, employment, travel agents and other
dan penunjang usaha lainnya 208.591.860.386 889.475.645 1.175.108.090 - 210.656.444.121 business support
TATA KELOLA
Pertambangan dan penggalian 72.171.063.104 - - - 72.171.063.104 Mining and excavation
Pendidikan 25.868.190.691 - 45.932.443 - 25.914.123.134 Education
Corporate Governance
Aktivitas jasa lainnya 16.920.686.851 - 580.161.002 31.844.822 17.532.692.675 Other service activities
Aktivitas profesional, ilmiah, dan teknis 6.278.809.761 - 381.012.685 - 6.659.822.446 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan aktivitas sosial 4.784.050.640 - 153.566.846 11.567.809 4.949.185.295 Human health and social activities
Informasi dan komunikasi 818.383.670 - - 207.941.371 1.026.325.041 Information and communication
Kesenian, hiburan dan rekreasi 188.920.785 - - - 188.920.785 Art, entertainment and recreation
Bukan lapangan usaha lainnya - - - 277.800.563 277.800.563 Not another business field
Jumlah 8.561.247.540.806 63.237.860.226 212.001.165.068 6.542.089.497 8.843.028.655.597 Total
Cadangan kerugian penurunan nilai (53.289.080.292) (12.337.084.980) (91.118.534.644) (6.030.835) (156.750.730.751) Allowance for impairment losses
08
Jumlah kredit yang diberikan - bersih 8.507.958.460.514 50.900.775.246 120.882.630.424 6.536.058.662 8.686.277.924.846 Total loans - net
Financial Report
PT Bank Mestika Dharma Tbk
62
LAPORAN KEUANGAN
597
Page 598
598
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
PT Bank Mestika Dharma Tbk
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2. Kredit yang diberikan berdasarkan klasifikasi kolektabilitas Bank Indonesia 2. Loan quality based on Bank Indonesia's collectibility
2023
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
LAPORAN DIREKSI
Board of Directors Report
Rumah tangga 1.987.423.840.637 89.056.862.498 3.216.851.957 4.795.232.847 18.025.114.491 2.102.517.902.430 Households
Industri pengolahan 1.621.270.714.827 947.829.066 800.000.000 7.438.565.472 - 1.630.457.109.365 Processing industry
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
perawatan mobil dan sepeda motor 1.316.158.160.638 49.426.514.896 - - 9.718.020.110 1.375.302.695.644 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 1.021.618.694.394 2.564.574.460 - - 110.269.865 1.024.293.538.719 Transportation and warehousing
Pertanian, kehutanan dan perikanan 910.201.270.329 48.696.784.252 21.665.372 - 40.205.612.841 999.125.332.794 Agriculture, foresty and fishing
Konstruksi 530.088.611.383 69.710.845.382 - - 479.200.000 600.278.656.765 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 439.855.853.513 615.565.876 4.600.296.422 - 4.165.604 445.075.881.415 food and beverages
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan option right, employment, travel agents
dan penunjang usaha lainnya 418.145.620.673 - - - 309.429.508 418.455.050.181 and other business support
Aktivitas keuangan dan asuransi 308.056.366.971 - - - - 308.056.366.971 Financial activity and insurance
Real estat 349.863.401.880 7.791.747.057 24.529.355.301 13.804.540.569 - 395.989.044.807 Real estate
Pertambangan dan penggalian 48.303.210.423 - - - - 48.303.210.423 Mining and excavation
LAPORAN DEWAN KOMISARIS
Pendidikan 25.780.668.757 - - - 36.794.916 25.817.463.673 Education
Board of Commissioners Report
Aktivitas jasa lainnya 9.330.953.320 2.549.131.720 - 33.716.014 179.657.178 12.093.458.232 Other service activities
Aktivitas profesional, ilmiah, dan teknis 4.925.914.089 224.154.516 - - 349.194.651 5.499.263.256 Professional, scientific, and technical activity
Aktivitas kesehatan manusia dan
aktivitas sosial 4.666.225.544 - - - - 4.666.225.544 Human health and social activities
Informasi dan komunikasi 231.773.838 - - - - 231.773.838 Information and communication
Kesenian, hiburan dan rekreasi - 30.082.076 - - - 30.082.076 Art, entertainment and recreation
Bukan lapangan usaha lainnya 2.156.797.052 24.811.179 63.171.427 35.962.885 - 2.280.742.543 Not another business field
Jumlah 8.998.078.078.268 271.638.902.978 33.231.340.479 26.108.017.787 69.417.459.164 9.398.473.798.676 Total
Cadangan kerugian penurunan nilai (55.587.194.059) (33.111.264.396) (11.675.235.339) (10.214.952.740) (41.961.830.696) (152.550.477.230) Allowance for impairment losses
Jumlah kredit yang diberikan - bersih 8.942.490.884.209 238.527.638.582 21.556.105.140 15.893.065.047 27.455.628.468 9.245.923.321.446 Total loans - net
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
63
Page 599
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
KONSOLIDASIAN FINANCIAL STATEMENTS
ANALISIS PEMBAHASAN MANAJEMEN
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Substandard Doubtful Loss Total
Rumah tangga 1.992.920.173.459 65.748.985.078 33.841.173.594 1.744.790.089 39.467.654.157 2.133.722.776.377 Households
Industri pengolahan 1.685.625.024.987 1.193.568.766 - 298.762.850 2.284.675.355 1.689.402.031.958 Processing industry
Pertanian, kehutanan dan perikanan 1.248.420.102.742 36.929.447.338 - 807.447.308 109.490.757 1.286.266.488.145 Agriculture, foresty and fishing
Perdagangan besar dan eceran, dan Wholesale and retail, repair and
Management Overview
TINJAUAN MANAJEMEN
perawatan mobil dan sepeda motor 1.099.624.506.781 15.649.519.287 5.419.330.110 18.094.278.864 6.348.604.854 1.145.136.239.896 maintenance of cars and motorcycles
Pengangkutan dan pergudangan 656.935.805.061 643.363.730 - - 214.477.572 657.793.646.363 Transportation and warehousing
Konstruksi 550.213.372.558 17.506.934.098 - - 89.710.618 567.810.017.274 Construction
Penyediaan akomodasi dan Accommodation and
penyediaan makan minum 497.284.455.054 1.657.821.754 - - 1.025.641.927 499.967.918.735 food and beverages
Aktivitas keuangan dan asuransi 262.527.983.202 - - - - 262.527.983.202 Financial activity and insurance
Real estat 261.025.176.483 - - - - 261.025.176.483 Real estate
Aktivitas penyewaan dan sewa guna tanpa Leasing and lease activities without
hak opsi, ketenagakerjaan, agen perjalanan option right, employment, travel agents
dan penunjang usaha lainnya 208.591.860.386 889.475.645 1.175.108.090 - - 210.656.444.121 and other business support
TATA KELOLA
Pertambangan dan penggalian 72.171.063.104 - - - - 72.171.063.104 Mining and excavation
Pendidikan 25.868.190.691 - - 45.932.443 - 25.914.123.134 Education
Corporate Governance
Aktivitas jasa lainnya 16.820.780.688 258.600.202 - - 453.311.785 17.532.692.675 Other service activities
Aktivitas profesional, ilmiah, dan teknis 6.278.809.761 288.848.733 - - 92.163.952 6.659.822.446 Professional, scientific, and technical
Aktivitas kesehatan manusia dan activity
aktivitas sosial 4.795.618.449 - - - 153.566.846 4.949.185.295 Human health and social activities
Informasi dan komunikasi 818.383.670 - - - - 818.383.670 Information and communication
Kesenian, hiburan dan rekreasi 389.416.068 - 1.260.512 6.185.576 - 396.862.156 Art, entertainment and recreation
Bukan lapangan usaha lainnya 276.293.768 - - - 1.506.795 277.800.563 Not another business field
Jumlah 8.590.587.016.912 140.766.564.631 40.436.872.306 20.997.397.130 50.240.804.618 8.843.028.655.597 Total
Cadangan kerugian penurunan nilai (56.226.883.180) (36.880.949.699) (3.372.959.988) (17.361.237.709) (42.908.700.175) (156.750.730.751) Allowance for impairment losses
08
Jumlah kredit yang diberikan - bersih 8.534.360.133.732 103.885.614.932 37.063.912.318 3.636.159.421 7.332.104.443 8.686.277.924.846 Total loans - net
Financial Report
PT Bank Mestika Dharma Tbk
64
LAPORAN KEUANGAN
599
Page 600
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan jangka waktu c. By maturity
2023 2022
< 1 tahun 2.306.960.263.712 1.988.898.055.485 < 1 year
> 1 tahun - 2 tahun 276.202.357.199 196.242.577.710 > 1 year - 2 years
> 2 tahun - 5 tahun 2.780.727.740.614 2.178.095.150.577 > 2 years - 5 years
> 5 tahun 4.034.583.437.151 4.479.792.871.825 > 5 years
9.398.473.798.676 8.843.028.655.597
Cadangan kerugian Allowance for
penurunan nilai (152.550.477.230) (156.750.730.751) impairment losses
Jumlah kredit yang
diberikan - bersih 9.245.923.321.446 8.686.277.924.846 Total loans - net
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
2023 2022
< 1 tahun 2.577.166.850.874 2.262.680.775.573 < 1 year
> 1 tahun - 2 tahun 808.331.021.652 610.489.625.300 > 1 year - 2 years
> 2 tahun - 5 tahun 3.054.622.673.724 2.630.837.800.731 > 2 years - 5 years
> 5 tahun 2.958.353.252.426 3.339.020.453.993 > 5 years
9.398.473.798.676 8.843.028.655.597
Cadangan kerugian Allowance for
penurunan nilai (152.550.477.230) (156.750.730.751) impairment losses
Jumlah kredit yang
diberikan - bersih 9.245.923.321.446 8.686.277.924.846 Total loans - net
65
600 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 601
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
Management Discussion Analysis
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
ANALISIS PEMBAHASAN MANAJEMEN
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
e. Berdasarkan staging e. By staging
Perubahan kredit yang diberikan bruto berdasarkan stage untuk tahun yang The movement of gross carrying amount by stage for the year ended December 31, 2023 and
berakhir pada tanggal berakhir 31 Desember 2023 dan 2022 adalah sebagai 2022 are as follows :
berikut :
2023
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Management Overview
TINJAUAN MANAJEMEN
Saldo awal 8.561.247.540.806 63.237.860.226 212.001.165.068 6.542.089.497 8.843.028.655.597 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 14.735.191.188 (9.912.949.944) (4.822.241.244) - - expected credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime
umurnya (Stage 2) (219.539.846.483) 221.219.538.094 (1.679.691.611) - - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (61.994.899.271) (32.415.887.662) 94.410.786.933 - - credit impaired (Stage 3)
TATA KELOLA
Aset keuangan baru yang New financial assets originated
diterbitkan/dibeli 3.130.401.424.826 1.436.365.237 14.937.500.000 - 3.146.775.290.063 or purchased
Corporate Governance
Pembayaran kembali (2.417.070.132.915) (51.454.339.585) (61.277.983.028) - (2.529.802.455.528) Repayment
Penghapusbukuan (5.402.533.536) (1.074.675.259) (39.611.594.016) - (46.088.802.811) Write-off
Modifikasi arus kas kontraktual (8.504.326.691) 242.667.238 (5.643.871.674) - (13.905.531.127) Modification of contractual cash flows
Perubahan bersih pada eksposur Net change in exposure
dan pengukuran kembali - - - (1.533.357.518) (1.533.357.518) and remeasurement
Saldo akhir 8.993.872.417.924 191.278.578.345 208.314.070.428 5.008.731.979 9.398.473.798.676 Ending balance
08
Financial Report
PT Bank Mestika Dharma Tbk
66
LAPORAN KEUANGAN
601
Page 602
602
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Saldo awal 7.609.934.733.638 63.549.307.846 275.494.677.775 - 7.948.978.719.259 Beginning balance
LAPORAN DIREKSI
Transfer ke kerugian kredit Transfer to 12 month
Board of Directors Report
ekspektasian 12 bulan (Stage 1) 10.572.631.055 (8.633.632.816) (1.938.998.239) - - expected credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime
umurnya (Stage 2) (28.280.251.252) 29.125.330.855 (845.079.603) - - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (40.188.131.150) (6.500.124.393) 46.688.255.543 - - credit impaired (Stage 3)
Aset keuangan baru yang New financial assets originated
diterbitkan/dibeli 2.815.856.305.472 4.066.920.406 674.325 - 2.819.923.900.203 or purchased
Pembayaran kembali (1.798.403.908.616) (17.647.575.810) (90.018.736.391) - (1.906.070.220.817) Repayment
Penghapusbukuan (4.995.754.556) (2.189.014.631) (15.066.364.585) - (22.251.133.772) Write-off
Modifikasi arus kas kontraktual (3.248.083.785) 1.466.648.769 (2.313.263.757) - (4.094.698.773) Modification of contractual cash flows
Saldo saat akuisisi entitas anak - - - 4.643.029.149 4.643.029.149 Balance at acquisition of subsidiaries
Perubahan bersih pada eksposur
LAPORAN DEWAN KOMISARIS
Net change in exposure
Board of Commissioners Report
dan pengukuran kembali - - - 1.899.060.348 1.899.060.348 and remeasurement
Saldo akhir 8.561.247.540.806 63.237.860.226 212.001.165.068 6.542.089.497 8.843.028.655.597 Ending balance
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
67
Page 603
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
Management Discussion Analysis
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
ANALISIS PEMBAHASAN MANAJEMEN
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Perubahan cadangan kerugian penurunan nilai berdasarkan stage untuk tahun The movement of allowance for impairment losses by stage for the year ended December 31,
yang berakhir pada tanggal berakhir 31 Desember 2023 dan 2022 adalah sebagai 2023 and 2022 are as follows :
berikut :
2023
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Management Overview
TINJAUAN MANAJEMEN
Saldo awal 53.289.080.292 12.337.084.980 91.118.534.644 6.030.835 156.750.730.751 Beginning balance
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 2.937.670.912 (1.771.008.992) (1.166.661.920) - - expected credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime
umurnya (Stage 2) (1.389.872.375) 1.967.136.593 (577.264.218) - - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (352.010.031) (6.256.470.605) 6.608.480.636 - - credit impaired (Stage 3)
Penghapusbukuan (84.070.505) (384.378.097) (45.620.354.209) - (46.088.802.811) Write-off
Perubahan bersih pada eksposur dan Net change in exposure and
TATA KELOLA
pengukuran kembali 3.796.137.851 15.767.187.344 22.293.556.642 32.247.905 41.889.129.742 remeasurement
Selisih kurs (580.452) - - - (580.452) Exchange rate
Corporate Governance
Saldo akhir 58.196.355.692 21.659.551.223 72.694.570.315 38.278.740 152.550.477.230 Ending balance
08
Financial Report
PT Bank Mestika Dharma Tbk
68
LAPORAN KEUANGAN
603
Page 604
604
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Stage 1 Stage 2 Stage 3 BPR Jumlah/ Total
Saldo awal 51.376.404.107 23.758.975.060 79.475.347.807 - 154.610.726.974 Beginning balance
LAPORAN DIREKSI
Saldo saat akuisisi entitas anak - - - 716.822.362 716.822.362
Board of Directors Report
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan (Stage 1) 3.180.153.439 (2.211.690.929) (968.462.510) - - expected credit losses (Stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang Transfer to lifetime
umurnya (Stage 2) (537.178.302) 941.794.384 (404.616.082) - - expected credit losses (Stage 2)
Transfer ke kredit yang mengalami Transfer to
penurunan nilai (Stage 3) (1.489.483.021) (1.511.376.335) 3.000.859.356 - - credit impaired (Stage 3)
Penghapusbukuan (4.995.754.556) (2.189.014.631) (15.066.364.585) - (22.251.133.772) Write-off
Perubahan bersih pada eksposur dan Net change in exposure and
pengukuran kembali 5.742.514.161 (6.451.602.569) 25.081.770.658 (710.791.527) 23.661.890.723 remeasurement
Selisih kurs 12.424.464 - - - 12.424.464 Exchange rate
Saldo akhir 53.289.080.292 12.337.084.980 91.124.565.479 6.030.835 156.750.730.751 Ending balance
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
69
Page 605
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
f. Tingkat bunga rata-rata per tahun f. Average annual interest rates
2023 2022
Kredit yang diberikan 9,03% 9,74% Loans
g. Ikhtisar kredit bermasalah g. Non-performing loans
Rasio kredit bermasalah - kotor terhadap jumlah Non-performing loan ratio - gross to loan as at December 31,
kredit pada tanggal 31 Desember 2023 dan 2022 2023 and 2022 are 1.37% and 1.26%, respectively.
masing-masing adalah 1,37% dan 1,26%.
Rasio kredit bermasalah - bersih terhadap jumlah Non-performing loan ratio - net to loan as at December 31,
kredit pada tanggal 31 Desember 2023 dan 2022 2023 and 2022 are 0.69% and 0.54%, respectively.
masing-masing adalah 0,69% dan 0,54%.
h. Kredit yang direstrukturisasi h. Restructured loans
Pinjaman yang direstrukturisasi meliputi antara lain Restructured loans consist of loan with rescheduled principal
penjadwalan ulang pembayaran pokok pinjaman dan and interest payments, adjusted interest rates, reduced
bunga, penyesuaian tingkat suku bunga, pengurangan overdue interest and increased loan facilities.
tunggakan bunga dan penambahan fasilitas pinjaman.
2023 2022
Kredit yang direstrukturisasi 738.711.510.746 616.349.085.945 Restructured loans
Cadangan kerugian Allowance for
penurunan nilai (52.874.805.478) (46.821.103.489) impairment losses
Jumlah - bersih 685.836.705.268 569.527.982.456 Total - net
Restrukturisasi kredit dilakukan dengan cara The term of restructured loans consists of extension of
perpanjangan masa pelunasan kredit, penurunan payment maturity dates, reduced overdue interest,
bunga yang jatuh tempo, perubahan persentase modification of interest rate and capitalised interest into the
tingkat bunga dan kapitalisasi bunga menjadi pokok new outstanding principal loan balance.
kredit.
Grup telah melakukan restrukturisasi kredit untuk The Group has restructured credit for debtors affected by the
debitur yang terdampak pandemi Covid-19 sesuai Covid-19 pandemic in accordance with POJK No.
dengan POJK No. 11/POJK.03/2020, “Stimulus 11/POJK.03/2020, “National Economic Stimulus as
Perekonomian Nasional sebagai Kebijakan Countercyclical Policy Impact of Coronavirus Disease
Countercyclical Dampak Penyebaran Corona virus Spread 2019 " dated March 13, 2020.
Disease 2019” tertanggal 13 Maret 2020.
70
2023 Annual Report PT Bank Mestika Dharma Tbk 605
Page 606
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Sehubungan dengan kepatuhan terhadap ketetapan In compliance with provisions of Financial Service Authority
Otoritas Jasa Keuangan (OJK), Bank menerapkan (OJK), the Bank implements OJK Regulation No.
Peraturan OJK No.- 40/POJK.03/2019 tanggal 19 40/POJK.03/2019 dated December 19, 2019 regarding
Desember 2019 tentang “Penilaian Kualitas Aset “Assessment of Commercial Banks’ Asset Quality” which
Bank Umum” yang kemudian diubah dengan subsequently amended by OJK Regulation
Peraturan OJK No.48/POJK.03/2020 tentang No.48/POJK.03/2020 regarding “First amendement on
“Perubahan pertama atas Peraturan Otoritas Jasa Financial Service Authority Regulation
Keuangan No.11/POJK.03/2020 tentang Stimulus No.11/POJK.03/2020 regarding National Economic
Perekonomian Nasional sebagai Kebijakan Stimulus as countercyclical policy impact of Corona virus
Countercyclical Dampak Penyebaran Corona Virus Disease Spread 2019” dated December 3, 2020, and
Disease 2019” tanggal 3 Desember 2020, dan subsequently amended by OJK Regulation
kemudian diubah dengan Peraturan OJK No.17/POJK.03/2021 regarding “Second amendement on
No.17/POJK.03/2021 tentang “Perubahan kedua Financial Service Authority Regulation
atas Peraturan Otoritas Jasa Keuangan No.11/POJK.03/2020 regarding National Economic
No.11/POJK.03/2020 tentang Stimulus Stimulus as countercyclical policy impact of Corona virus
Perekonomian Nasional sebagai Kebijakan Disease Spread 2019” dated September 10, 2021.
Countercyclical Dampak Penyebaran Corona Virus
Disease 2019” tanggal 10 September 2021.
Tidak ada kredit yang direstrukturisasi yang termasuk There are no restructured loans to related parties.
dalam kredit yang diberikan kepada pihak berelasi.
i. Perubahan cadangan kerugian penurunan nilai i. Movements in the allowance for impairment losses
2023 2022
Saldo awal tahun 156.750.730.751 154.610.726.974 Balance at beginning of year
Saldo saat akuisisi Balance at acquisition of
entitas anak - 716.822.362 subsidiaries
Penyesuaian dari Adjustment from
penggabungan (6.030.835) - merger
Cadangan tahun Allowance during
berjalan (Catatan 30) 41.893.968.683 23.661.890.723 the year (Note 30)
Penghapusbukuan (46.087.610.917) (22.251.133.772) Write-off
Selisih kurs (580.452) 12.424.464 Exchange rate
Saldo akhir tahun 152.550.477.230 156.750.730.751 Balance at end of year
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
Rasio cadangan kerugian penurunan nilai aset The ratio of allowance for impairment losses on financial
keuangan terhadap aset produktif pada tanggal assets to total earning assets as at December 31, 2023 and
31 Desember 2023 dan 2022 masing-masing sebesar 2022 are 1.05% and 1.07%, respectively.
1,05% dan 1,07%.
71
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Page 607
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
j. Kredit yang dihapus buku j. Loans written-off
2023 2022
Saldo awal 555.128.307.157 564.697.209.533 Beginning balance
Saldo saat akuisisi Balance at acquisition of
entitas anak 708.709.619 subsidiaries
Penyesuaian dari Adjustment from
penggabungan 337.217.909 - merger
Penghapusbukuan 46.089.994.705 22.251.133.772 Write-off
Penerimaan kembali kredit Recoveries from written-off
yang telah dihapusbukukan (33.160.120.340) (30.389.555.954) loans
Penghapustagihan selama Absolute write-off during
tahun berjalan (715.362.975) (2.139.189.813) the year
Saldo akhir 567.680.036.456 555.128.307.157 Ending balance
k. Informasi pokok lainnya sehubungan dengan kredit k. Other significant information relating to loans
yang diberikan
Kredit yang diberikan dijamin dengan tabungan, Loans are secure by savings deposits, time deposits, collateral
deposito, agunan yang diikat dengan hak tanggungan bound by hypothecation or a power of attorney to sell and
atau surat kuasa untuk menjual dan jaminan lain other collateral commonly accepted by banks.
yang umumnya diterima oleh perbankan.
Kredit konsumsi terdiri dari kredit pemilikan rumah, Consumer loans consist of housing, loans to employees and
kredit karyawan dan kredit perorangan lainnya. other personal loans. Loans to employees are loans for
Kredit karyawan adalah kredit yang diberikan kepada purchasing vehicles, houses or other items with an interest
karyawan untuk membeli kendaraan, rumah atau rate 0% - 9.49% and a maturity term of 1 to 5 years. The
keperluan lainnya dengan tingkat bunga sebesar 0%- loans and interest payments are collected through monthly
9,49% dan jangka waktu antara 1 sampai 5 tahun. payroll deduction.
Pinjaman dan bunganya dilunasi melalui pemotongan
gaji.
Pada tanggal 31 Desember 2023 dan 2022, entitas As at December 31, 2023 and 2022, the subsidiary BBMD
anak BBMD memenuhi ketentuan Otoritas Jasa complied with Legal Lending Limit (LLL) requirements of
Keuangan tentang Batas Maksimum Pemberian Financial Services Authority.
Kredit (BMPK).
Pada tanggal 31 Desember 2023 dan 2022, kredit yang As at December 31, 2023 and 2022, loans to key
diberikan kepada personel manajemen kunci (pihak management personnel (related parties) amounted
berelasi) masing-masing sebesar Rp 140.667.283.337 Rp . 140,667,283,337 and Rp 10,308,764,096, respectively.
dan Rp 10.308.764.096.
Rasio Kredit Usaha Mikro Kecil dan Menengah The ratio of Micro Small and Medium Business (UMKM)
(UMKM) terhadap kredit yang diberikan pada credit to total loans as at December 31, 2023 and 2022 are
tanggal 31 Desember 2023 dan 2022 masing-masing 24.66% and 25.37%, respectively.
adalah 24,66% dan 25,37%.
72
2023 Annual Report PT Bank Mestika Dharma Tbk 607
Page 608
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
12. TAGIHAN DAN LIABILITAS AKSEPTASI 12. ACCEPTANCE RECEIVABLES AND PAYABLES
Tidak terdapat tagihan dan liabilitas akseptasi kepada There are no acceptance receivables and payables from related
pihak berelasi. party.
a. Berdasarkan mata uang a. By currencies
2023 2022
Tagihan akseptasi Acceptance receivables
Rupiah 82.442.582.189 46.240.394.084 Rupiah
Cadangan kerugian Allowance for impairment
penurunan nilai (518.889.233) (313.360.510) losses
Jumlah - bersih 81.923.692.956 45.927.033.574 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah 82.442.582.189 46.240.394.084 Rupiah
b. Berdasarkan kolektibilitas b. By collectibility
Pada tanggal 31 Desember 2023 dan 2022, semua All acceptances receivable are classified as current as at
tagihan akseptasi diklasifikasikan lancar. December 31, 2023 and 2022.
c. Berdasarkan jangka waktu perjanjian c. By term of agreements
2023 2022
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
> 3 bulan - 12 bulan 82.442.582.189 46.240.394.084 > 3 months - 12 months
Cadangan kerugian Allowance for
penurunan nilai (518.889.233) (313.360.510) impairment losses
Jumlah - bersih 81.923.692.956 45.927.033.574 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
> 3 bulan - 12 bulan 82.442.582.189 46.240.394.084 > 3 months - 12 months
73
608 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 609
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d. Berdasarkan jatuh tempo d. By maturity date
2023 2022
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
< 1 bulan 82.442.582.189 35.705.488.507 < 1 month
> 1 bulan - 3 bulan - 10.534.905.577 > 1 month - 3 months
82.442.582.189 46.240.394.084
Cadangan kerugian Allowance for
penurunan nilai (518.889.233) (313.360.510) impairment losses
Jumlah - bersih 81.923.692.956 45.927.033.574 Total - net
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
< 1 bulan 82.442.582.189 35.705.488.507 < 1 month
> 1 bulan - 3 bulan - 10.534.905.577 > 1 month - 3 months
Jumlah 82.442.582.189 46.240.394.084 Total
e. Cadangan kerugian penurunan nilai e. Allowance for impairment losses
2023 2022
Saldo awal 313.360.510 131.954.101 Beginning balance
Cadangan tahun Allowance during
berjalan (Catatan 30) 205.528.723 181.406.409 the year (Note 30)
Saldo akhir 518.889.233 313.360.510 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance for
kerugian penurunan nilai yang dibentuk tersebut telah impairment losses is adequate.
memadai.
74
2023 Annual Report PT Bank Mestika Dharma Tbk 609
Page 610
610
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
PT Bank Mestika Dharma Tbk
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
13. ASET TETAP 13. FIXED ASSETS
Akuisisi entitas anak/
Acquisition of Penambahan/ Pengurangan/ Revaluasi/
2022 subsidiaries Additions Deductions Revaluation 2023
Harga perolehan Acquisition cost
LAPORAN DIREKSI
Tanah 372.841.685.000 - - - - 372.841.685.000 Land
Bangunan 111.294.122.500 - - - - 111.294.122.500 Buildings
Board of Directors Report
Kendaraan 37.144.285.995 - 4.431.970.018 1.430.950.000 - 40.145.306.013 Vehicles
Perlengkapan dan perabot kantor 138.752.000.002 - 21.989.915.756 658.917.152 - 160.082.998.606 Office equipment and furniture
Aset dalam pembangunan 16.233.262.936 - 35.133.127.644 - - 51.366.390.580 Assets in construction
676.265.356.433 - 61.555.013.418 2.089.867.152 - 735.730.502.699
Akumulasi penyusutan Accumulated depreciation
Bangunan 5.564.706.124 - 5.564.706.125 - - 11.129.412.249 Buildings
Kendaraan 23.719.879.680 - 4.153.169.773 1.320.142.920 - 26.552.906.533 Vehichles
Perlengkapan dan perabot kantor 124.131.721.383 - 12.765.839.591 653.608.176 - 136.243.952.798 Office equipment and furniture
153.416.307.187 - 22.483.715.489 1.973.751.096 - 173.926.271.580
Nilai buku bersih 522.849.049.246 - 561.804.231.119 Net book value
Akuisisi entitas anak/
Acquisition of Penambahan/ Pengurangan/ Revaluasi/
2021 subsidiaries Additions Deductions Revaluation 2022
Harga perolehan Acquisition cost
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Tanah 358.979.637.000 - - - 13.862.048.000 372.841.685.000 Land
Bangunan 114.535.881.000 - - - (3.241.758.500) 111.294.122.500 Buildings
Kendaraan 35.626.708.995 416.388.000 5.019.003.000 3.917.814.000 - 37.144.285.995 Vehicles
Perlengkapan dan perabot kantor 133.712.126.537 792.210.860 5.935.305.656 1.687.643.051 - 138.752.000.002 Office equipment and furniture
Aset dalam pembangunan - - 16.233.262.936 - - 16.233.262.936 Assets in construction
642.854.353.532 1.208.598.860 27.187.571.592 5.605.457.051 10.620.289.500 676.265.356.433
Akumulasi penyusutan Accumulated depreciation
Bangunan 17.180.382.146 - 5.564.706.124 - (17.180.382.146) 5.564.706.124 Buildings
Kendaraan 22.983.324.017 319.077.609 4.081.059.163 3.663.581.109 - 23.719.879.680 Vehichles
Perlengkapan dan perabot kantor 112.996.536.412 774.801.473 11.992.594.098 1.632.210.600 - 124.131.721.383 Office equipment and furniture
153.160.242.575 1.093.879.082 21.638.359.385 5.295.791.709 (17.180.382.146) 153.416.307.187
Company Profile
Nilai buku bersih 489.694.110.957 27.800.671.646 522.849.049.246 Net book value
PROFIL PERSEROAN
Laporan Tahunan 2023
75
Page 611
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pada tanggal 31 Desember 2023 dan 2022, Grup As at December 31, 2023 and 2022, the Group had 83 plots of
memiliki 83 bidang tanah dengan sertifikat Hak Guna land with Building Use Rights (HGB) titles. Those certificates have
Bangunan (HGB). Sertifikat tersebut mempunyai masa useful lives 10-30 years. The HGB expiration period up to 2019-
manfaat 10-30 tahun. Masa berlaku HGB berakhir tahun 2046. Management believes that there will be no difficulty in
2019-2046. Manajemen berpendapat tidak terdapat obtaining the extension of the land rights as all the land were
masalah dengan perpanjangan hak atas tanah karena acquired legally and are supported by sufficient evidence of
seluruh tanah diperoleh secara sah dan didukung dengan ownership.
bukti kepemilikan yang memadai.
Grup telah mengasuransikan aset tetap (kecuali tanah) The Group has insured its fixed assets (except lands) to cover
untuk menutupi kemungkinan kerugian terhadap risiko possible losses due to fire and other risks as at December 31, 2023
kebakaran dan risiko lainnya dengan nilai and 2022, for a total insurance coverage of Rp 290,226,366,500
pertanggungan asuransi pada tanggal 31 Desember 2023 and Rp 289,659,379,000, respectively, with Asuransi Dayin
dan 2022 masing-masing sebesar Rp 290.226.366.500 Mitra, CHUBB General Insurance, Kurnia Insurance, Aspan
dan Rp 289.659.379.000 pada Asuransi Dayin Mitra, General Insurance, Bess Insurance, ACA Asuransi, Buana
CHUBB General Insurance Indonesia, Kurnia Independen Insurance, Eka Lloyd Jaya, Asuransi Wahana Tata,
Insurance, Aspan General Insurance, Bess Insurance, Asuransi Jasindo and Asuransi Multi Artha Guna. Management
ACA Asuransi, Buana Independen Insurance, Eka believes that the insurance coverage is adequate to cover losses
Lloyd Jaya, Asuransi Wahana Tata, Asuransi Jasindo arising from such risks.
dan Asuransi Multi Artha Guna. Manajemen
berpendapat bahwa nilai pertanggungan tersebut cukup
untuk menutupi kemungkinan kerugian atas aset yang
dipertanggungkan.
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no impairment in the value of
penurunan nilai aset tetap selama tahun berjalan karena fixed assets during the year since management believes that the
manajemen berpendapat bahwa nilai tercatat aset tetap carrying amounts of fixed assets do not exceed the estimated
tidak melebihi estimasi nilai yang dapat diperoleh recoverable amount.
kembali.
Penilaian dilakukan berdasarkan Standar Penilaian Assessment is conducted by Indonesian Standards Assessment, is
Indonesia, ditentukan berdasarkan transaksi pasar determined based on current market transactions and carried out
terkini dan dilakukan dengan ketentuan-ketentuan yang with the usual provisions. Valuation method used is a market data
lazim. Metode penilaian yang dipakai adalah metode approach.
pendekatan data pasar.
Grup memiliki aset tetap yang pada tanggal 31 The Group possessed fixed assets which has been fully depreciated
Desember 2023 dan 2022 sudah disusutkan penuh as at December 31, 2023 and 2022 but are fully used to support the
namun masih digunakan untuk menunjang aktivitas Group operation activities amounted Rp 116,419,805,189 and
operasi Grup masing-masing sebesar Rp . 109,481,902,535, repectively.
Rp.116.419.805.189 dan Rp 109.481.902.535.
Tidak terdapat aset tetap yang dijaminkan oleh Grup There are no fixed assets pledged by the Group as at December 31,
pada tanggal 31 Desember 2023 dan 2022. 2023 and 2022.
76
2023 Annual Report PT Bank Mestika Dharma Tbk 611
Page 612
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Jika tanah dan bangunan dicatat sebesar harga perolehan, If land and buildings are presented at historical cost, as at December
maka per 31 Desember 2023 dan 2022 dicatat dalam 31, 2023 and 2022 the amount would be as follows :
jumlah sebagai berikut :
2023 2022
Harga perolehan Acquisition cost
Tanah 57.564.867.190 57.564.867.190 Land
Bangunan 110.823.448.363 110.823.448.363 Buildings
Akumulasi penyusutan (90.116.506.346) (85.990.896.392) Accumulated depreciation
Nilai buku bersih 78.271.809.207 82.397.419.161 Net book value
14. ASET TAK BERWUJUD 14. INTANGIBLE ASSETS
Akuisisi
entitas anak/
Acquisition of Penambahan/
2022 subsidiaries Additions 2023
Harga perolehan Acquisition cost
Perangkat lunak 46.392.724.251 - 15.902.161.270 62.294.885.521 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 35.908.276.915 - 9.907.809.255 45.816.086.170 Software
Nilai buku bersih 10.484.447.336 16.478.799.351 Net book value
Akuisisi
entitas anak/
Acquisition of Penambahan/
2021 subsidiaries Additions 2022
Harga perolehan Acquisition cost
Perangkat lunak 36.650.672.433 190.064.666 9.551.987.152 46.392.724.251 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 31.033.807.898 190.064.664 4.684.404.353 35.908.276.915 Software
Nilai buku bersih 5.616.864.535 10.484.447.336 Net book value
Manajemen berpendapat tidak terdapat indikasi Management believes that there is no indication of permanent
penurunan nilai atas aset tak berwujud yang dimiliki oleh impairment in the value of intangible assets of the Group.
Grup.
77
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Page 613
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
15. ASET HAK-GUNA 15. RIGHT-OF-USE ASSETS
Rekonsiliasi kelompok-kelompok utama aset hak-guna The reconciliation of right-of-use assets by major classifications are as
adalah sebagai berikut : follows :
Penambahan/ Pengurangan/
2022 Additions Deductions 2023
Aset hak-guna Right-of-use assets
Bangunan 2.346.129.497 1.167.927.748 1.026.577.877 2.487.479.368 Buildings
Akumulasi penyusutan Accumulated depreciation
Bangunan 1.052.959.551 906.398.205 1.026.577.877 932.779.879 Buildings
Nilai buku bersih 1.293.169.946 1.554.699.489 Net book value
Penambahan/ Pengurangan/
2021 Additions Deductions 2022
Aset hak-guna Right-of-use assets
Bangunan 2.423.353.320 528.554.477 605.778.300 2.346.129.497 Buildings
Akumulasi penyusutan Accumulated depreciation
Bangunan 791.450.686 867.287.165 605.778.300 1.052.959.551 Buildings
Nilai buku bersih 1.631.902.634 1.293.169.946 Net book value
16. ASET LAIN-LAIN 16. OTHER ASSETS
2023 2022
Pendapatan bunga akan diterima 97.265.181.407 115.765.956.382 Interest receivables
Uang muka pembelian 14.213.473.811 24.457.314.417 Advances
Beban dibayar di muka 11.401.130.705 9.272.595.455 Prepaid expenses
Goodwill 5.329.809.886 5.374.965.329 Goodwill
Persediaan barang cetakan 3.473.081.367 2.477.758.336 Office supplies
Margin deposits 2.060.000.000 2.000.000.000 Margin deposits
Properti terbengkalai 33.374.708 33.374.708 Abandoned property
Lain-lain 887.366.754 811.965.170 Others
134.663.418.638 160.193.929.797
Cadangan kerugian Allowance for
penurunan nilai (201.164.492) (207.902.610) impairment losses
Jumlah 134.462.254.146 159.986.027.187 Total
78
2023 Annual Report PT Bank Mestika Dharma Tbk 613
Page 614
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Goodwill Goodwill
Goodwill diperoleh dari akuisisi saham yang dilakukan oleh Goodwill recorded was from the acquisition of shares by the
Perusahaan atas saham PT BPR Prima Tata Patumbak Company's of PT BPR Prima Tata Patumbak amounting to
sebesar 94,17% dan 90,10% pada tahun 2023 dan 2022 dan 94.17% and 90.10% in 2023 and 2022 and PT BPR Asia
PT BPR Asia Bintang Cemerlang sebesar 99,01% pada Bintang Cemerlang amounting to 99.01% in 2022.
tahun 2022.
Nilai wajar aset bersih yang diperoleh pada tanggal akuisisi The fair value of the net assets acquired at the acquisition date is
adalah sebagai berikut : as follows :
2023 2022
Nilai wajar aset bersih 3.453.645.114 438.189.671 Fair value net asset
Goodwill 5.329.809.886 5.374.965.329 Goodwill
Nilai wajar imbalan yang
dialihkan 8.783.455.000 5.813.155.000 Fair value of consideration
Perubahan estimasi kerugian pada aset lain-lain adalah The movements of estimated losses on other assets are as follows:
sebagai berikut:
2023 2022
Saldo awal 207.902.610 - Beginning balance
Penambahan (6.736.589) 207.877.222 Additions
Selisih kurs (1.529) 25.388 Exchange rate
Saldo akhir 201.164.492 207.902.610 Ending balance
Manajemen berpendapat bahwa jumlah cadangan kerugian Management believes that the amount of allowance for
penurunan nilai yang dibentuk tersebut telah memadai. impairment losses is adequate.
17. LIABILITAS SEGERA 17. IMMEDIATE LIABILITIES
2023 2022
Bunga yang masih harus dibayar 12.287.794.032 11.188.907.730 Interest payables
79
614 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 615
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
18. SIMPANAN NASABAH 18. DEPOSITS FROM CUSTOMERS
a. Berdasarkan jenis a. By types
2023 2022
Pihak berelasi Related party
Rupiah Rupiah
Deposito berjangka 335.826.863.658 285.415.265.619 Time deposits
Tabungan 13.938.420.105 20.866.380.844 Savings deposits
Giro 11.720.010.311 2.912.794.037 Current accounts
361.485.294.074 309.194.440.500
Mata uang asing Foreign currencies
Tabungan 544.464.935 1.015.494.359 Savings deposits
Giro - 3.845.173 Current accounts
362.029.759.009 310.213.780.032
Pihak ketiga Third party
Rupiah Rupiah
Deposito berjangka 5.452.493.341.187 5.697.812.800.090 Time deposits
Tabungan 3.686.921.890.064 3.817.938.993.561 Savings deposits
Giro 1.309.292.206.184 1.048.929.297.500 Current accounts
10.448.707.437.435 10.564.681.091.151
Mata uang asing Foreign currencies
Deposito berjangka 20.696.570.720 41.555.471.111 Time deposits
Tabungan 11.995.648.199 16.207.159.495 Savings deposits
Giro 1.251.260.967 2.587.840.768 Current accounts
10.482.650.917.321 10.625.031.562.525
Jumlah 10.844.680.676.330 10.935.245.342.557 Total
b. Rincian deposito berjangka berdasarkan jangka waktu b. Details of time deposits by term
2023 2022
Deposito berjangka Time deposits
Rupiah Rupiah
1 bulan 5.015.554.929.732 5.123.963.577.369 1 month
3 bulan 644.424.610.114 709.379.098.313 3 months
6 bulan 45.241.665.598 45.547.572.797 6 months
12 bulan 82.412.723.339 103.655.699.126 12 months
lebih dari 12 bulan 686.276.062 682.118.104 more than 12 months
5.788.320.204.845 5.983.228.065.709
Mata uang asing Foreign currencies
1 bulan 16.480.665.117 37.313.681.156 1 month
3 bulan 3.369.357.228 3.387.401.600 3 months
6 bulan 846.548.375 854.388.355 6 months
20.696.570.720 41.555.471.111
Jumlah 5.809.016.775.565 6.024.783.536.820 Total
80
2023 Annual Report PT Bank Mestika Dharma Tbk 615
Page 616
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Berdasarkan sisa umur sampai dengan jatuh tempo c. By remaining period to maturity
2023 2022
Deposito berjangka Time deposits
Rupiah Rupiah
Kurang dari atau sama
dengan 1 bulan 4.839.683.061.132 5.612.346.101.890 1 month or less
> 1 bulan - 6 bulan 889.305.265.079 303.309.261.405 > 1 month - 6 months
> 6 bulan - 12 bulan 59.025.602.571 67.042.702.414 > 6 months - 12 months
> 12 bulan 306.276.063 530.000.000 > 12 months
5.788.320.204.845 5.983.228.065.709
Mata uang asing Foreign currencies
Kurang dari atau sama
dengan 1 bulan 15.190.797.955 40.660.723.234 1 month or less
> 1 bulan - 6 bulan 5.505.772.765 894.747.877 > 1 month - 6 months
20.696.570.720 41.555.471.111
Jumlah 5.809.016.775.565 6.024.783.536.820 Total
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2023 2022
Rupiah Rupiah
Giro 0,78% 0,76% Current accounts
Tabungan 0,77% 0,77% Savings deposits
Deposito berjangka 3,46% 3,33% Time deposits
Mata uang asing Foreign currencies
Deposito berjangka 0,27% 0,27% Time deposits
e. Informasi pokok lainnya sehubungan dengan e. Other significant information relating to deposits from
simpanan nasabah customers
Simpanan yang diblokir dan dijadikan jaminan atas Amounts blocked and pledged as loan collateral and other
kredit yang diberikan serta tujuan lainnya. purpose.
2023 2022
Deposito berjangka 112.252.536.432 109.754.335.310 Time deposits
Giro 409.388.925 - Current accounts
Jumlah 112.661.925.357 109.754.335.310 Total
81
616 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 617
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
19. SIMPANAN DARI BANK LAIN 19. DEPOSITS FROM OTHER BANKS
a. Berdasarkan jenis a. By types
2023 2022
Pihak ketiga Third party
Giro 8.843.561.610 2.674.036.942 Current accounts
Tabungan 3.378.093.729 121.077.337 Savings deposits
Deposito berjangka 297.794.381 3.611.715.733 Time deposits
Call money - 100.000.000.000 Call money
Jumlah 12.519.449.720 106.406.830.012 Total
b. Rincian berdasarkan jenis dan jangka waktu b. Details of time by type and term
2023 2022
Deposito berjangka Time deposits
< 1 bulan 8.843.561.610 3.611.715.733 < 1 month
Call money Call money
< 1 bulan - 100.000.000.000 < 1 month
c. Berdasarkan jenis dan sisa umur sampai dengan jatuh c. By remaining type and period to maturity
tempo
2023 2022
Deposito berjangka Time deposits
< 1 bulan 8.843.561.610 3.611.715.733 < 1 month
Call money Call money
< 1 bulan - 100.000.000.000 < 1 month
d. Tingkat bunga rata-rata per tahun d. Average annual interest rates
2023 2022
Giro 0,54% 0,65% Current accounts
Tabungan 0,75% 0,70% Call money
Deposito berjangka 3,65% 3,49% Time deposits
Call money - 2,30% Call money
e. Informasi pokok lainnya sehubungan dengan e. Other significant information relating to deposits from
simpanan dari bank lain other banks
Tidak terdapat simpanan dari bank lain yang diblokir There are no deposits from other banks that were blocked and
dan dijadikan jaminan atas kredit yang diberikan pada pledged as loan collateral as at December 31, 2023 and 2022.
tanggal 31 Desember 2023 dan 2022.
82
2023 Annual Report PT Bank Mestika Dharma Tbk 617
Page 618
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
20. PERPAJAKAN 20. TAXATION
a. Utang pajak a. Taxes payable
2023 2022
Perusahaan The Company
Pajak lain-lain Other taxes
Pasal 23 10.979.592 630.000 Article 23
Pasal 21 18.279 953.750 Article 21
10.997.871 1.583.750
Entitas Anak Subsidiaries
Pajak penghasilan badan Corporate income tax
Pasal 25 13.245.175.900 12.211.596.760 Article 25
Pasal 29 214.178.140 619.006.300 Article 29
Pajak lain-lain Other taxes
Pasal 4 (2) 6.007.252.700 5.425.042.492 Article 4 (2)
Pasal 21 2.404.135.987 1.254.419.900 Article 21
Pajak pertambahan nilai 138.349.498 202.070.603 Value added tax
Pasal 23 244.897 - Article 23
22.009.337.122 19.712.136.055
Jumlah 22.020.334.993 19.713.719.805 Total
b. Beban pajak penghasilan b. Income tax expenses
2023 2022
Perusahaan The Company
Pajak kini - - Current tax
Pajak tangguhan - - Deferred tax
Beban pajak - - Tax expenses
Entitas Anak Subsidiaries
Pajak kini (118.122.741.440) (148.076.681.720) Current tax
Pajak tangguhan 144.628.893 745.681.115 Deferred tax
Beban pajak (117.978.112.547) (147.331.000.605) Tax expenses
Konsolidasi Consolidated
Pajak kini (118.122.741.440) (148.076.681.720) Current tax
Pajak tangguhan 144.628.893 745.681.115 Deferred tax
Beban pajak (117.978.112.547) (147.331.000.605) Tax expenses
83
618 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 619
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Rekonsiliasi antara taksiran laba akuntansi sebelum The reconciliation between estimated profit before income tax
pajak dengan taksiran laba fiskal untuk tahun 2023 dan and estimated taxable income for 2023 and 2022 are as
2022 adalah sebagai berikut : follows :
2023 2022
Laba konsolidasian sebelum Consolidated profit before
pajak 534.082.486.403 670.612.105.644 income tax
Laba entitas anak sebelum Subsidiaries profit before
pajak (534.621.526.176) (670.556.130.232) income tax
Eliminasi 125.360.345.400 125.323.765.200 Elimination
Laba Perusahaan sebelum The Company profit before
pajak 124.821.305.627 125.379.740.612 income tax
Adjustments for permanent
Koreksi beda tetap : differences :
Pendapatan dividen (125.360.345.400) (125.323.765.200) Dividend incone
Pendapatan bunga (318.773.918) (262.855.066) Interest income
Hadiah (1.500.000) (1.500.000) Gift presents
Laba penjualan aset tetap - (400.000.000) Gain on sale of fixed assets
Biaya operasional lainnya 859.313.691 608.379.654 Operating other expenses
(124.821.305.627) (125.379.740.612)
Laba fiskal - - Taxable income
Rekonsiliasi antara beban pajak dengan hasil perkalian The reconciliation between tax expense and the theoretical tax
laba akuntansi sebelum pajak dengan tarif yang berlaku amount on income before tax for 2023 and 2022 are as
untuk tahun 2023 dan 2022 adalah: follows:
2023 2022
Laba sebelum pajak 124.821.305.627 125.379.740.612 Profit before income tax
Pajak dihitung dengan Tax calculated at
tarif yang berlaku 27.460.687.238 27.583.542.935 the applicable rates
Income subject to final
Penghasilan kena pajak final (27.649.736.250) (27.717.386.459) income tax
Beban yang tidak dapat
dikurangkan 189.049.012 133.843.524 Non deductible expenses
Beban pajak - - Tax expenses
84
2023 Annual Report PT Bank Mestika Dharma Tbk 619
Page 620
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
c. Pajak tangguhan c. Deferred tax
Dikreditkan
(dibebankan)
Dikreditkan penghasilan
(dibebankan) komprehensif lain/
ke laba rugi/ Credited (charged)
Credited (charged) other comprehensive
2022 to profit or loss income 2023
Perusahaan - - - - The Company
Entitas Anak Subsidiaries
Cadangan kerugian Allowance for impairment
penurunan nilai 512.411.919 (1.832.322.885) - (1.319.910.966) losses
Imbalan kerja karyawan 16.746.458.544 1.974.751.778 1.239.776.560 19.960.986.882 Employment benefits
Laba (rugi) yang belum
direalisasi atas efek-efek Unrealized gain (loss) on
yang diukur pada nilai marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain (17.661.966.445) - (21.611.683.501) (39.273.649.946) comprehensive income
Hadiah 1.625.360.000 2.200.000 - 1.627.560.000 Gift presents
Jumlah 1.222.264.018 144.628.893 (20.371.906.941) (19.005.014.030) Total
Dikreditkan
(dibebankan)
Dikreditkan penghasilan
(dibebankan) komprehensif lain/
ke laba rugi/ Credited (charged)
Credited (charged) other comprehensive
2021 to profit or loss income 2022
Perusahaan - - - - The Company
Entitas Anak Subsidiaries
Cadangan kerugian Allowance for impairment
penurunan nilai 1.923.631.929 (1.411.220.010) - 512.411.919 losses
Imbalan kerja karyawan 19.629.331.178 2.790.314.226 (5.673.186.860) 16.746.458.544 Employment benefits
Laba (rugi) yang belum
direalisasi atas efek-efek Unrealized gain (loss) on
yang diukur pada nilai marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain (65.772.405.318) - 48.110.438.873 (17.661.966.445) comprehensive income
Pelatihan dan pendidikan 633.413.101 (633.413.101) - - Training and education
Hadiah 1.625.360.000 - - 1.625.360.000 Gift presents
Jumlah (41.960.669.110) 745.681.115 42.437.252.013 1.222.264.018 Total
85
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Page 621
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
d.Administrasi d. Administration
Berdasarkan peraturan perpajakan Indonesia, Grup According to tax regulations in Indonesia, the Group pays and
menyetorkan dan melaporkan pajak-pajaknya reports its taxes based on self-assessment system. Tax office can
berdasarkan sistem self-assesment. Fiskus dapat make adjustments for those taxes within 5 years starting the
melakukan koreksi dan menetapkan pajak-pajak Grup taxes are liable.
tersebut dalam waktu 5 tahun sejak saat terutangnya
pajak.
e. Tarif pajak e. Tax rates
Berdasarkan Perppu (Peraturan Pemerintah Pengganti Pursuant to Government Regulation in Lieu of Law No. 1
Undang-Undang) No. 1 Tahun 2020 dan Undang- Year 2020 and Law No. 2 Year 2020, corporate income tax
Undang No. 2 Tahun 2020, tarif pajak penghasilan rate for the years 2020 and 2021 is 22% and starting in 2022 to
badan untuk tahun 2020 dan 2021 ditetapkan sebesar be 20%.
22% dan mulai tahun 2022 menjadi 20%.
Berdasarkan Undang-Undang No. 7 Tahun 2021, yang Pursuant to Law No. 7 Year 2021, which was effective on
mulai berlaku efektif pada 29 Oktober 2021, October 29, 2021, the Government has changed the tax rate
Pemerintah telah mengubah ketentuan tarif pajak pada provisions in the previous Law and Regulations, that are for the
Undang-Undang dan Peraturan sebelumnya, yaitu year 2021 and thereafter the corporate income tax remains the
untuk tahun 2021 dan tahun-tahun selanjutnya tarif same at 22%, except for the certain entities which will apply
pajak penghasilan badan tetap berlaku 22%, kecuali special rates.
untuk badan usaha tertentu yang berlaku tarif khusus.
Aset dan liabilitas pajak tangguhan pada tanggal Deferred tax assets and liabilities as at December 31, 2023 and
31 Desember 2023 dan 2022 telah dihitung dengan 2022 have been calculated using tax rates which will take effect
menggunakan tarif pajak yang akan berlaku pada saat on the realization date.
realisasi.
21. LIABILITAS LAIN-LAIN 21. OTHER LIABILITIES
2023 2022
Liabilitas imbalan kerja Employee benefit obligations
karyawan (Catatan 33) 90.731.758.552 76.120.266.108 (Note 33)
Uang jaminan safe deposit box 38.407.000.000 38.314.000.000 Security deposit of safe deposit box
Kerugian penurunan nilai atas Impairment losses on transactions
transaksi rekening administratif 6.323.429.181 4.387.500.387 of administrative accounts
Provisi safe deposit box 3.711.379.272 3.724.091.173 Provision of safe deposit box
ATM Bersama 1.727.570.614 922.995.450 Joined ATM
Relasi 994.948.629 482.618.813 Relation
Sewa diterima di muka 380.712.490 585.376.143 Unearned rent
Provisi bank garansi 154.055.814 187.874.470 Provision of bank guarantees
Penerimaan uang muka kredit 65.830.438 88.670.421 Acceptance of loan advances
Pinjaman bersaldo kredit - 141.191.755.225 Credit balance loans
Lain-lain 9.943.839.673 9.601.526.418 Others
Jumlah 152.440.524.663 275.606.674.608 Total
86
2023 Annual Report PT Bank Mestika Dharma Tbk 621
Page 622
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Perubahan estimasi kerugian pada komitmen dan The movements of estimated losses on commitments and
kontinjensi adalah sebagai berikut : contingencies are as follows :
2023 2022
Saldo awal 4.387.500.387 4.772.928.663 Beginning balance
Cadangan tahun Allowance during
berjalan (Catatan 30) 1.935.944.103 - the year (Note 30)
Pemulihan tahun berjalan - (386.413.548) Recovery during the current year
Selisih kurs (15.309) 985.272 Exchange rate
Saldo akhir 6.323.429.181 4.387.500.387 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the above allowance for impairment
kerugian penurunan nilai yang dibentuk tersebut telah losses is adequate.
memadai.
22. KEPENTINGAN NONPENGENDALI 22. NON-CONTROLLING INTERESTS
Kepentingan nonpengendali merupakan bagian ekuitas Non-controlling interests represents equity portion of subsidiaries
entitas anak yang tidak dapat diatribusikan secara which is not attributable directly or indirectly to parent entity.
langsung atau tidak langsung pada entitas induk.
2023 2022
Kepentingan nonpengendali atas Non-controlling interests in net
aset bersih entitas anak assets of subsidiaries
PT Bank Mestika Dharma Tbk 458.219.317.338 419.171.063.589 PT Bank Mestika Dharma Tbk
PT BPR Prima Tata Patumbak 258.449.900 327.163.583 PT BPR Prima Tata Patumbak
PT BPR Asia Bintang Cemerlang - 32.490.968 PT BPR Asia Bintang Cemerlang
458.477.767.238 419.530.718.140
Kepentingan nonpengendali atas Non-controlling interests in net
laba (rugi) bersih entitas anak profit (loss) of subsidiaries
PT Bank Mestika Dharma Tbk 44.065.550.573 55.259.785.089 PT Bank Mestika Dharma Tbk
PT BPR Prima Tata Patumbak (28.714.182) 5.102.996 PT BPR Prima Tata Patumbak
PT BPR Asia Bintang Cemerlang - 690.050 PT BPR Asia Bintang Cemerlang
44.036.836.391 55.265.578.135
87
622 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 623
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
23. MODAL SAHAM 23. SHARE CAPITAL
Susunan pemegang saham Perusahaan masing-masing The Company’s shareholders as at December 31, 2023 and 2022
pada tanggal 31 Desember 2023 dan 2022 adalah sebagai are as follows :
berikut :
Pemegang saham/ Saham/ Jumlah/ Persentase/
Shareholders Shares Amount Percentage Shareholders
Indra Halim 4.040 4.040.000.000 16,67% Indra Halim
Hendra Halim 4.040 4.040.000.000 16,67% Hendra Halim
Zulkifli Halim 4.040 4.040.000.000 16,67% Zulkifli Halim
Yanti Ganda 4.040 4.040.000.000 16,67% Yanti Ganda
Nursalim 4.040 4.040.000.000 16,67% Nursalim
Retno Dewi Tjiupek 4.040 4.040.000.000 16,67% Retno Dewi Tjiupek
Jumlah 24.240 24.240.000.000 100,00% Total
24. DIVIDEN 24. DIVIDENDS
Berdasarkan akta No.2 tanggal 1 Agustus 2023, Based on deed No.2 dated August 1, 2023, the Company
Perusahaan membagikan dividen sebesar distributed dividends of Rp 120,000,000,000 which is derived from
Rp.120.000.000.000 yang diambil dari saldo laba ditahan retained earnings in 2022.
tahun 2022.
Berdasarkan akta No.2 tanggal 5 Juli 2022, Perusahaan Based on deed No.2 dated July 5, 2022, the Company distributed
membagikan dividen sebesar Rp 120.000.000.000 yang dividends of Rp 120,000,000,000 which is derived from retained
diambil dari saldo laba ditahan tahun 2021. earnings in 2021.
25. PENDAPATAN BUNGA 25. INTEREST INCOME
2023 2022
Kredit yang diberikan 823.924.855.085 831.318.504.468 Loans
Efek-efek 355.816.366.722 449.844.923.671 Marketable securities
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 47.242.724.935 5.264.153.047 and other banks
Giro pada Bank Current account with Bank
Indonesia 7.476.541.269 6.195.736.185 Indonesia
Giro pada bank lain 170.190.702 23.314.158 Current account with other banks
Jumlah 1.234.630.678.713 1.292.646.631.529 Total
88
2023 Annual Report PT Bank Mestika Dharma Tbk 623
Page 624
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Jumlah pendapatan bunga kepada pihak berelasi untuk Total interest income to related parties for 2023 and 2022
tahun 2023 dan 2022 masing-masing sebesar Rp amounted Rp 11,259,625,590 and Rp 9,764,857,133, respectively
11.259.625.590 dan Rp 9.764.857.133 (Catatan 34). (Note 34).
26. BEBAN BUNGA 26. INTEREST EXPENSES
2023 2022
Beban bunga Interest expense
Deposito berjangka 223.516.978.060 207.144.085.549 Time deposits
Tabungan 29.909.851.339 30.484.657.169 Savings deposits
Giro 9.812.050.321 9.886.989.575 Current accounts
Repo 8.371.258.180 23.729.717.848 Repo
Call money 2.526.854.167 2.410.255.556 Call money
274.136.992.067 273.655.705.697
Lain-lain Others
Premi penjaminan Premium of deposit
simpanan 22.232.964.792 23.366.208.465 guarantee
Jumlah 296.369.956.859 297.021.914.162 Total
Jumlah beban bunga kepada pihak berelasi untuk tahun Total interest expenses to related parties for 2023 and 2022
2023 dan 2022 masing-masing sebesar Rp 9.934.410.065 amounted to Rp 9,934,410,065 and Rp 8,074,398,314,
dan Rp 8.074.398.314 (Catatan 34). respectively (Note 34).
27. PENDAPATAN OPERASIONAL LAINNYA 27. OTHER OPERATING INCOME
2023 2022
Gain from sale of marketable
Laba penjualan efek-efek 38.028.148.027 39.014.574.459 securities
Administrasi simpanan dan Saving and other
lainnya 13.841.696.777 15.219.976.097 administrations
Asuransi kredit 5.570.251.206 7.161.883.879 Loans insurance
Lain-lain 16.852.665.710 20.161.125.837 Others
Jumlah 74.292.761.720 81.557.560.272 Total
89
624 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 625
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
28. BEBAN TENAGA KERJA 28. PERSONNEL EXPENSES
2023 2022
Gaji dan upah 196.227.911.434 184.197.276.985 Salaries and benefits
Bonus 38.044.593.974 36.681.840.312 Bonuses
Tunjangan lain 20.004.095.000 14.770.147.261 Other allowances
Imbalan kerja karyawan Employee benefits
(Catatan 33) 14.339.052.000 14.575.581.000 (Note 33)
Iuran BPJS 12.002.520.497 11.207.223.264 BPJS contribution
Pendidikan dan pelatihan 9.777.898.144 2.566.420.857 Education and training
Honorarium 7.667.961.020 8.273.166.050 Honorarium
Lembur 338.392.000 247.049.000 Overtime
Lain-lain 409.055.978 - Others
Jumlah 298.811.480.047 272.518.704.729 Total
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
2023 2022
Barang dan jasa 48.160.950.072 41.311.134.648 Goods and services
Tenaga kerja outsourcing 23.726.076.724 22.054.006.510 Outsourcing labour
Penyusutan aset tetap Depreciation of fixed assets
(Catatan 13) 22.479.862.364 21.638.359.385 (Note 13)
Iklan dan promosi 19.073.452.257 17.624.062.275 Advertisement and promotion
Pemeliharaan dan perbaikan 17.456.895.062 16.365.527.767 Repair and maintenance
Amortisasi aset tak berwujud Amortisation of intangible assets
(Catatan 14) 9.907.809.255 4.684.404.353 (Note 14)
Pajak 5.301.470.744 2.933.020.400 Taxes
Asuransi 3.058.242.067 1.035.440.000 Insurance
Jasa profesional 1.284.539.791 1.266.566.316 Professional fees
Penyusutan aset hak-guna Depreciation of right-of-use assets
(Catatan 15) 906.398.205 867.287.165 (Note 15)
Lain-lain 29.557.715.066 24.305.156.324 Others
Jumlah 180.913.411.607 154.084.965.143 Total
30. CADANGAN KERUGIAN PENURUNAN NILAI 30. ALLOWANCE FOR IMPAIRMENT LOSSES ON
ASET KEUANGAN FINANCIAL ASSETS
2023 2022
Kredit yang diberikan (41.893.968.683) (23.661.890.723) Loans
Komitmen dan kontinjensi (1.935.944.103) 386.413.548 Commitments and contingencies
Tagihan akseptasi (205.528.723) (181.406.409) Acceptance receivables
Aset lain-lain 6.736.589 (207.877.222) Other assets
Giro pada bank lain 4.935.748 (5.461.136) Current accounts with other banks
Jumlah (44.023.769.172) (23.670.221.942) Total
90
2023 Annual Report PT Bank Mestika Dharma Tbk 625
Page 626
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
31. PENDAPATAN (BEBAN) NON-OPERASIONAL 31. NON-OPERATING INCOME (EXPENSES)
2023 2022
Pendapatan non-operasional Non-operating income
Sewa 912.551.613 992.301.211 Rent
Laba penjualan aset tetap 308.111.839 774.195.036 Gain on sale of fixed assets
Laba selisih kurs 355.145.792 12.915.509 Gain on foreign exchange
Lainnya 52.971.000 61.814.640 Others
1.628.780.244 1.841.226.396
Beban non-operasional Non-operating expenses
Denda/sanksi (126.676.293) (55.432.451) Penalty/sanctions
Rugi penghapusan aset tetap (5.308.976) (58.427.477) Loss on write-off of fixed assets
Lainnya (280.533.639) (161.023.965) Others
(412.518.908) (274.883.893)
Jumlah pendapatan Total non-operating
non-operasional - bersih 1.216.261.336 1.566.342.503 income - net
32. KOMITMEN DAN KONTINJENSI 32. COMMITMENTS AND CONTINGENCIES
2023 2022
Komitmen Commitments
Liabilitas komitmen Commitment payables
Fasilitas kredit yang diberikan
yang belum digunakan Unused loans facilities
- Rupiah (2.138.682.890.712) (1.905.136.205.848) - Rupiah
- Mata uang asing - (140.122.756) - Foreign currencies
Letter of credit yang diterbitkan (35.399.575.665) (155.533.764.771) Letter of credit issued
Komitmen lainnya letter of credit (102.157.842.146) (18.225.841.145) Other commitments letter of credit
Komitmen - bersih (2.276.240.308.523) (2.079.035.934.520) Commitments - net
Kontinjensi Contingencies
Tagihan kontinjensi Contingent receivables Interest
Pendapatan bunga dalam Receivables on non-performing
penyelesaian 10.129.468.650 17.744.478.338 assets
Liabilitas kontinjensi Contingent liabilities
Bank garansi yang diterbitkan (66.640.110.942) (64.274.056.000) Bank guarantees issued
Kontinjensi - bersih (56.510.642.292) (46.529.577.662) Contingencies-net
Liabilitas komitmen Commitments and
dan kontinjensi - bersih (2.332.750.950.815) (2.125.565.512.182) contingent liabilities - net
91
626 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 627
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
33. LIABILITAS IMBALAN KERJA KARYAWAN 33. EMPLOYEE BENEFIT OBLIGATIONS
Liabilitas dan beban imbalan kerja karyawan dihitung Employee benefit obligations and expenses are calculated by
oleh Aktuaris Independen KKA Rinaldi & Zulhamdi Independent Actuary KKA Rinaldi & Zulhamdi with its report
tanggal 7 Maret 2024 dan 2 Maret 2023. Aktuaris dated March 7, 2024 and March 2, 2023. The Actuary used the
menggunakan metode Projected Unit Credit baik untuk projected unit credit method for computing Post-Employment
Imbalan Kerja Karyawan. Benefit.
2023 2022
Tingkat diskonto 7,00% 7,50% Discount rate
Tingkat kenaikan gaji 7,00% 7,00% Salary increment rate
Beban imbalan kerja karyawan yang diakui di laba rugi The employee benefit expense recognised in consolidated profit or
konsolidasian adalah sebagai berikut : loss are as follows :
2023 2022
Biaya jasa kini 9.014.738.000 7.954.726.000 Current service cost
Biaya bunga 5.324.314.000 6.620.855.000 Interest cost
Jumlah 14.339.052.000 14.575.581.000 Total
Jumlah liabilitas imbalan kerja karyawan di laporan posisi The amounts included in the consolidated statements of financial
keuangan konsolidasian ditentukan sebagai berikut : position arising from employee benefit obligations are as follows :
2023 2022
Nilai kini liabilitas imbalan pasti 90.731.758.552 76.120.266.108 Present value of obligations
Mutasi liabilitas yang diakui pada laporan posisi The movements in the liability recognized in the consolidated
keuangan konsolidasian adalah sebagai berikut : statements of financial position are as follows :
2023 2022
Saldo awal 76.120.266.108 89.224.232.625 Beginning balance
Beban di laba rugi 14.339.052.000 14.575.581.000 Expense in profit or loss
Penghasilan komprehensif lain 5.635.348.000 (25.787.213.000) Other comprehensive income
Pembayaran manfaat (5.362.907.556) (1.892.334.517) Payment of benefits
Saldo akhir 90.731.758.552 76.120.266.108 Ending balance
92
2023 Annual Report PT Bank Mestika Dharma Tbk 627
Page 628
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pengukuran kembali atas liabilitas imbalan kerja The movement in the employee benefit obligations are as follows :
karyawan adalah sebagai berikut :
2023 2022
Saldo awal (99.148.000) 25.688.065.000 Beginning balance
(Laba) rugi aktuaria 5.635.348.000 (25.787.213.000) Actuarial (gain) loss
Jumlah pengukuran kembali Remeasurement of defined
atas liabilitas imbalan pasti 5.536.200.000 (99.148.000) benefit liabilty
Analisa sensitivitas Sensitivity analysis
Pada tanggal 31 Desember 2023, perubahan terhadap As at December 31, 2023, a change in one actuary assumption,
salah satu asumsi aktuaris, dengan anggapan asumsi yang assuming the other assumptions are constant, will have an impact
lain konstan, akan berdampak kepada liabilitas imbalan on employee benefits liabilities as shown in the table below :
kerja karyawan seperti pada tabel di bawah :
Kenaikan/ Penurunan/
Increase 1% Decrease 1 %
Tingkat diskonto 2.218.921.448 17.960.715.448 Discount rate
Tingkat kenaikan upah 18.265.792.448 1.826.989.448 Salary increase
Meskipun analisa di atas tidak mempertimbangkan Although the above analysis does not consider the distribution of
distribusi arus kas seperti yang direncanakan, angka di cash flows as planned, the figures above show the sensitivity of this
atas menunjukkan sensitivitas dari asumsi tersebut. assumption.
34. INFORMASI MENGENAI PIHAK-PIHAK 34. RELATED PARTY INFORMATION
BERELASI
Pihak-pihak berelasi/ Hubungan/ Jenis transaksi/
Related parties Relationship Type of transaction
PT Palmtrimitra Indotama Entitas afiliasi/ Kredit yang diberikan,
Affiliated entity simpanan nasabah/
Loans, deposits from customer
PT Sierah Betung Indah Entitas afiliasi/ Simpanan nasabah/
Affiliated entity Deposits from customer
PT Griya Sukses Perkasa Entitas afiliasi/ Kredit yang diberikan,
Affiliated entity simpanan nasabah/
Loans, deposits from customer
93
628 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 629
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Pihak-pihak berelasi/ Hubungan/ Jenis transaksi/
Related parties Relationship Type of transaction
Personel manajemen kunci/ Dewan komisaris, direksi dan pejabat eksekutif Kredit yang diberikan,
Key management personnel bank serta anggota keluarga dekat dengan orang- simpanan nasabah/
orang tersebut/ Loans, deposits from customer
Board of commissioners, directors and executive bank
officers and close members of the families of such
individuals
Keluarga pemegang saham/ Keluarga pemegang saham/ Kredit yang diberikan,
Family member of Shareholder Family member of Shareholder simpanan nasabah/
Loans, deposits from customer
Saldo dan transaksi dengan pihak-pihak berelasi adalah Balances and transactions with related parties are as follows :
sebagai berikut :
2023 2022
Kredit yang diberikan Loans
Personel manajemen kunci 140.675.163.112 10.308.764.096 Key management personnels
Keluarga pemegang saham 11.127.148.665 126.952.560.792 Family member of Shareholder
PT Palmtrimitra Indotama 4.839.688.524 8.092.138.609 PT Palmtrimitra Indotama
PT Griya Sukses Perkasa 57.672.201 - PT Griya Sukses Perkasa
156.699.672.502 145.353.463.497
Cadangan kerugian penurunan
nilai (485.933.151) (2.082.502.653) Allowance for impairment losses
156.213.739.351 143.270.960.844
Persentase terhadap Percentage of
jumlah aset 0,97% 1,62% total assets
Simpanan nasabah Deposits from customers
Giro Current accounts
Personel manajemen kunci 11.438.380.714 495.602.596 Key management personnels
PT Sierah Betung Indah 213.196.925 1.025.633.612 PT Sierah Betung Indah
Keluarga pemegang saham 68.432.672 1.891.002.005 Family member of Shareholder
11.720.010.311 3.412.238.213
Tabungan Savings deposits
Personel manajemen kunci 11.927.477.051 12.335.519.453 Key management personnels
Keluarga pemegang saham 2.555.390.431 9.546.355.750 Family member of Shareholder
PT Griya Sukses Perkasa 17.558 - PT Griya Sukses Perkasa
14.482.885.040 21.881.875.203
Deposito berjangka Time deposits
Personel manajemen kunci 335.156.863.658 50.460.087.941 Key management personnels
Keluarga pemegang saham 670.000.000 234.955.177.678 Family member of Shareholder
335.826.863.658 285.415.265.619
362.029.759.009 310.709.379.035
Persentase terhadap Percentage of
jumlah liabilitas 3,25% 2,84% total liabilities
94
2023 Annual Report PT Bank Mestika Dharma Tbk 629
Page 630
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023 2022
Pendapatan bunga Interest income
Personel manajemen kunci 9.518.981.990 625.865.356 Key management personnels
Keluarga pemegang saham 1.145.836.070 8.282.747.673 Family member of Shareholder
PT Palmtrimitra Indotama 576.765.359 856.244.104 PT Palmtrimitra Indotama
PT Griya Sukses Perkasa 18.042.171 - PT Griya Sukses Perkasa
11.259.625.590 9.764.857.133
Persentase terhadap jumlah Percentage of total
pendapatan bunga 0,91% 0,76% interest income
Beban bunga Income and expense
Personel manajemen kunci 9.923.494.098 1.746.062.559 Key management personnels
Keluarga pemegang saham 7.178.180 6.316.297.977 Family member of Shareholder
PT Sierah Betung Indah 3.737.787 12.037.778 PT Sierah Betung Indah
9.934.410.065 8.074.398.314
Persentase terhadap jumlah Percentage of total
beban bunga 3,35% 2,72% interest expenses
Liabilitas imbalan kerja karyawan 25.313.106.023 21.757.312.000 Employee benefit obligations
Persentase terhadap jumlah Percentage of total
liabilitas imbalan kerja karyawan 27,90% 28,58% employee benefit obligations
Kompensasi kepada personil Compensation of key
manajemen kunci management personnel
Imbalan kerja jangka pendek 31.289.491.220 34.421.401.622 Short-term employee benefits
Imbalan pasca kerja 25.313.106.023 21.757.312.000 Post-employment benefits
56.602.597.243 56.178.713.622
Persentase terhadap Percentage of total
jumlah beban tenaga kerja 18,94% 20,61% personnel expenses
35. MANAJEMEN RISIKO 35. RISK MANAGEMENT
Pengelolaan risiko tidak hanya terbatas pada Risk management is not merely related to monitoring, reporting
pemantauan, pelaporan dan evaluasi terhadap risiko- and evaluating the risks, but also detecting and to anticipate the
risiko yang terjadi, namun juga mendeteksi dan possible risks.
mengantisipasi risiko-risiko yang mungkin terjadi.
Sesuai dengan kompleksitas usahanya, Grup telah In accordance with the complexity of business, the Group has
mengelola 8 (delapan) jenis risiko yaitu risiko kredit, managed 8 (eight) risks, namely credit risk, liquidity risk, market
risiko likuiditas, risiko pasar, risiko operasional, risiko risk, operational risk, compliance risk, legal risk, strategic risk and
kepatuhan, risiko hukum, risiko strategik dan risiko reputation risk.
reputasi.
95
630 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 631
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko kredit Credit risk
Risiko kredit merupakan risiko yang terjadi akibat Credit risk is the risk resulting from the default of counterparty in
kegagalan pihak lawan (counterparty) dalam memenuhi fulfilling its obligation. Credit risk can arise from various
kewajibannya. Risiko kredit dapat timbul dari aktivitas functional activities of the Group such as credit (finance of fund),
fungsional Grup yaitu perkreditan (penyediaan dana), treasury and investment also operational and services.
treasury dan investasi serta operasional dan pelayanan.
Di dalam melakukan pengelolaan risiko kredit Grup In managing credit risk, the Group focuses on several major,
berfokus pada beberapa unsur utama yang meliputi elements which are people's risk-awareness, transparent and
sumber daya manusia yang sadar risiko, proses layered credit process by Credit Committee, clear risk procedures,
persetujuan kredit yang transparan dan berjenjang oleh criteria and measurement tools, adequate credit administration
Komite Kredit, tata cara, kriteria dan alat ukur risiko and documentation also a continuous credit oversight on the loans
yang jelas, administrasi dan dokumentasi yang lengkap portfolio quality.
serta pengawasan kredit secara berkesinambungan
terhadap kualitas kredit yang diberikan.
Upaya yang dilakukan Grup dalam memperbaiki profil Efforts by the Group in improving credit risk profile are the
risiko kredit adalah monitoring atas debitur dan monitoring of borrowers and taking necessary actions so that the
mengambil tindakan yang diperlukan agar kualitas credit quality does not become non-performing loans (NPL);
kreditnya tidak menjadi non-performing loans (NPL); conduct an intensive collection of problematic debtors; conducted a
melakukan penagihan secara intensif terhadap debitur review and evaluating indicators of risk aspects and compliance
bermasalah; melakukan kaji ulang dan mengevaluasi aspects to evaluate the application of four eyes principles and rating
indikator aspek risiko dan aspek kepatuhan untuk for credit; intensify the Credit Approval Committee meeting for
mengevaluasi penerapan four eyes principles serta credit approval with a large plafond, and consistently monitor the
peratingan untuk pemberian kredit; mengintensifkan credit in order to make qualified and healthy loans expansion.
rapat Komite Pemutus Kredit untuk pemberian kredit
dengan plafon besar; dan secara konsisten memantau
kredit dalam rangka ekspansi kredit yang sehat dan
berkualitas.
Penerbitan bank garansi dan Letter of credit eksposur For guarantees and Letter of credit, the maximum exposure to
maksimum atas risiko kredit adalah nilai maksimum yang credit risk is the maximum amount that the Subsidiary would
harus dibayarkan oleh Entitas Anak dalam hal timbul have to pay, if obligations of the guarantees and Letter of credit are
kewajiban atas penerbitan bank garansi dan Letter of credit. called upon. For credit commitments, the maximum exposure to
Untuk komitmen kredit, eksposure maksimum atas risiko credit risk is the full amount of the undrawn committed credit
kredit adalah sebesar jumlah fasilitas yang belum ditarik facilities granted to customers.
atas fasilitas kredit - committed yang diberikan kepada
nasabah.
96
2023 Annual Report PT Bank Mestika Dharma Tbk 631
Page 632
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
(i) Eksposur maksimum risiko kredit tanpa (i) The maximum credit risk exposure without calculating the
memperhitungkan agunan dan kredit lainnya. collateral and other credit.
Untuk aset keuangan yang diakui di laporan posisi For financial assets recognized on the consolidated statement of
keuangan konsolidasian, eksposur maksimum terhadap financial position, the maximum exposure to credit risk equals
risiko kredit sama dengan nilai tercatatnya. Untuk their carrying amount. For contingent liabilities, the maximum
liabilitas kontinjensi, eksposur maksimum terhadap exposure to credit risk is the maximum amount that the Group
risiko kredit adalah nilai maksimum yang harus Grup would have to pay if the obligations of the instruments issued
bayarkan dalam hal timbul kewajiban atas instrumen are called upon. For credit commitments, the maximum
yang diterbitkan. Untuk komitmen kredit, eksposur exposure to credit risk is the full amount of the un-drawn
maksimum terhadap risiko kredit adalah sebesar committed credit facilities granted to customers.
jumlah fasilitas yang belum ditarik dari nilai penuh
fasilitas kredit yang telah disepakati (committed) kepada
nasabah.
Eksposur risiko kredit terhadap aset pada laporan posisi Credit risk exposure to assets in the consolidated statements of
keuangan konsolidasian ada tanggal 31 Desember 2023 financial position as at December 31, 2023 and 2022 are as
dan 2022 adalah sebagai berikut : follows :
2023 2022
Giro pada Bank Indonesia 154.655.829.870 1.026.268.013.626 Current accounts with Bank Indonesia
Giro pada bank lain 39.483.754.801 49.785.091.090 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 802.233.158.481 56.928.500.766 Indonesia and other banks
Efek-efek 4.238.049.629.770 5.176.764.394.788 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements
janji dibeli kembali - 648.668.601.000 to repurchase
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali - under agreements to resell
Kredit yang diberikan 9.398.473.798.676 8.843.028.655.597 Loans
Tagihan akseptasi 82.442.582.189 46.240.394.084 Acceptance receivables
Aset lain-lain 97.265.181.407 115.765.956.382 Other assets
14.812.603.935.194 15.963.449.607.333
Cadangan kerugian Allowance for
penurunan nilai (152.550.477.230) (157.323.384.644) impairment losses
Jumlah - bersih 14.660.053.457.964 15.806.126.222.689 Total - net
2023 2022
Bank garansi yang diterbitkan 66.640.110.942 64.274.056.000 Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan 2.138.682.890.712 1.905.276.328.604 Unused loans facilities
Letter of credit yang diterbitkan 35.399.575.665 155.533.764.771 Letter of credit issued
Komitmen lainnya letter of credit 102.157.842.146 18.225.841.145 Other commitments letter of credit
Jumlah 2.342.880.419.465 2.143.309.990.520 Total
97
632 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 633
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di atas menggambarkan eksposur maksimum The above table shows the maximum exposure to credit risk for the
atas risiko kredit pada tanggal 31 Desember 2023 dan Group as at December 31, 2023 and 2022, without calculating the
2022, tanpa memperhitungkan agunan atau pendukung collateral or other credit support. For consolidated statement of
kredit lainnya. Untuk aset di laporan posisi keuangan financial position assets, the exposure is determined based on net
konsolidasian, eksposur di atas ditentukan berdasarkan carrying value as disclosed in the consolidated financial
nilai tercatat bersih seperti yang diungkapkan pada statements.
laporan keuangan konsolidasian.
Manajemen yakin akan kemampuan untuk Management believes ability to control and maintain its credit risk
mengendalikan dan memelihara eksposur risiko kredit exposure arising from loans based on the following :
yang berasal dari kredit yang diberikan berdasarkan hal-
hal sebagai berikut :
- Grup telah memiliki pedoman tertulis mengenai - The Group has written guidelines regarding credit policies and
kebijakan dan proses kredit yang mencakup seluruh processes that cover all aspects of loans granted. Each granting
aspek pemberian kredit yang dilakukan. Setiap of credit should always refer to such policy.
pemberian kredit harus senantiasa mengacu pada
kebijakan tersebut.
- Grup telah memiliki sistem deteksi dini - The Group has an early problem detection system through
permasalahan melalui "early warning system" dan "early warning system" and disciplined monitoring.
pemantauan yang disiplin.
(ii) Konsentrasi risiko aset keuangan dengan eksposur (ii) Concentration of financial asset risk with credit risk exposure
risiko kredit
Risiko konsentrasi kredit timbul ketika sejumlah Credit concentration risk arises when a number of customers are
pelanggan bergerak dalam aktivitas usaha yang sejenis engaged in similar business activities or activities within the
atau memiliki kegiatan usaha dalam wilayah geografis same geographic region, or when they have similar
yang sama, atau memiliki karakteristik yang sejenis characteristics that would cause their ability to meet contractual
yang dapat menyebabkan kemampuan nasabah untuk obligations to be similarly affected by changes in economic or
memenuhi kewajiban kontraktualnya sama-sama other conditions.
dipengaruhi oleh perubahan kondisi ekonomi ataupun
kondisi lainnya.
98
2023 Annual Report PT Bank Mestika Dharma Tbk 633
Page 634
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
a. Sektor geografis a. Geographical sectors
Tabel berikut menggambarkan rincian eksposur kredit The following tables break down Group’s credit exposure at
Grup pada nilai tercatat (tanpa memperhitungan their carrying amounts (without taking into account any
agunan atau pendukung kredit lainnya), yang collateral held or other credit support), as categorised by
dikategorikan berdasarkan area geografis pada tanggal geographical region as at December 31, 2023 and 2022. For
31 Desember 2023 dan 2022. Untuk tabel ini, Grup these tables, Group has allocated exposures to regions based
telah mengalokasikan eksposur area berdasarkan on the customer or counterparty geographical area.
wilayah geografis nasabah atau counterparty.
Eksposur risiko kredit atas rekening administratif Credit risk exposure on the administrative accounts are as
adalah sebagai berikut : follows :
2023
Lembaga keuangan
bukan bank/ Perusahaan
Non-bank lainnya/ Perseorangan/ Jumlah/
financial institution Other companies Individuals Total
Administrative
Rekening administratif accounts
Bank garansi yang
diterbitkan - 61.915.110.942 4.725.000.000 66.640.110.942 Bank guarantees issued
Fasilitas kredit yang
diberikan yang belum
digunakan 73.298.098.268 1.808.011.195.928 257.373.596.516 2.138.682.890.712 Unused loans facilities
Letter of credit
yang diterbitkan - 35.399.575.665 - 35.399.575.665 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit - 102.157.842.146 - 102.157.842.146 letter of credit
Jumlah 73.298.098.268 2.007.483.724.681 262.098.596.516 2.342.880.419.465 Total
2022
Lembaga keuangan
bukan bank/ Perusahaan
Non-bank lainnya/ Perseorangan/ Jumlah/
financial institution Other companies Individuals Total
Administrative
Rekening administratif accounts
Bank garansi yang
diterbitkan - 57.939.056.000 6.335.000.000 64.274.056.000 Bank guarantees issued
Fasilitas kredit yang
diberikan yang belum
digunakan 19.448.519.049 1.604.548.013.515 281.279.796.040 1.905.276.328.604 Unused loans facilities
Letter of credit
yang diterbitkan - 155.533.764.771 - 155.533.764.771 Letter of credit issued
Komitmen lainnya Other commitments
letter of credit - 18.225.841.145 - 18.225.841.145 letter of credit
Jumlah 19.448.519.049 1.836.246.675.431 287.614.796.040 2.143.309.990.520 Total
99
634 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 635
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Asumsi dan pertimbangan utama dalam menentukan Key assumptions and judgments in determining expected
kerugian kredit ekspektasian credit loss
Variabel Makro Ekonomi (MEV) Macro Economic Variable (MEV)
Lingkungan ekonomi yang berkembang adalah The developing economic environment is the key determinant of
penentu utama dari kemampuan debitur Grup untuk the ability of a Group's debtors to meet their obligations as they
memenuhi kewajiban mereka saat jatuh tempo. Ini fall due. It is a fundamental principle of PSAK 71 that the
adalah prinsip dasar PSAK 71 bahwa potensi kerugian potential future credit losses should depend not just on the
kredit di masa depan harus bergantung tidak hanya health of the economy today, but should also take into account
pada kesehatan ekonomi saat ini, tetapi juga harus potential changes to the economic environment.
memperhitungkan kemungkinan perubahan pada
lingkungan ekonomi.
Misalnya, jika Grup mengantisipasi perlambatan tajam For example, if the Group anticipates a sharp slowdown in the
dalam ekonomi nasional atau dunia, BGrup harus national or global economy, Group should make more
membentuk lebih banyak cadangan hari ini untuk provisions today to absorb the credit losses likely to occur in the
menyerap kerugian kredit yang kemungkinan akan near future.
terjadi dalam waktu dekat.
Untuk menangkap efek perubahan pada lingkungan To capture the effect of changes to the economic environment,
ekonomi, model Probability of Default (PD) digunakan Probability of Default (PD) model is used to calculate expected
untuk menghitung kerugian kredit ekspektasian, credit loss, by incorporating forward-looking information in the
dengan memasukkan informasi forward looking dalam form of forecasting of the values of economic variables that are
bentuk perkiraan nilai-nilai variabel ekonomi yang likely to have an effect on the repayment ability of the Group's
kemungkinan akan berdampak pada kemampuan debtors.
pembayaran kembali debitur Grup.
Berbagai MEV digunakan untuk setiap model PD, Various of MEVs are used for each PD model, depending on
tergantung pada hasil analisis statistik kesesuaian MEV the statistical analysis result of appropriateness of the MEV
dengan PD serta konsensus dari pakar kredit. with PD as well as consensus from credit expert. Amongst
Diantaranya adalah suku bunga Bank Indonesia, others are BI rate, gross domestic product (GDP), exchange rate
produk domestik bruto (PDB), nilai tukar (USD-Rp), (USD-Rp), inflation, consumer price index, property price
inflasi, indeks harga konsumen, indeks harga properti index and collateral values.
dan nilai agunan.
100
2023 Annual Report PT Bank Mestika Dharma Tbk 635
Page 636
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Grup menggunakan metode pemodelan untuk The Group uses modeling method to forecast the MEV in the
memproyeksikan MEV di masa depan. Grup future. The Group uses 3 modeling scenarios, i.e. normal,
menggunakan 3 skenario untuk pemodelan, yaitu lower prediction limit and upper prediction limit. The Group
normal, batas prediksi bawah dan batas prediksi atas. will score each of three scenarios to obtain the base forecast for
Grup akan memberikan bobot pada ketiga skenario each MEV. All projections are updated on a yearly basis.
tersebut untuk memperoleh proyeksi dasar untuk setiap
MEV. Semua proyeksi diperbarui setiap satu tahun.
Sensitivitas MEV terhadap Expected Credit Loss (ECL) Sensitivity of MEV to Expected Credit Loss (ECL)
Perhitungan ECL bergantung pada beberapa variabel The ECL calculation relies on multiple variables and is
dan pada dasarnya tidak linier dan tergantung pada inherently non-linear and portfolio-dependent, which implies
portofolio, yang menyiratkan bahwa tidak ada analisis that no single analysis can fully demonstrate the sensitivity of
tunggal yang dapat sepenuhnya menunjukkan the expected credit loss to changes in the MEVs. The Bank
sensitivitas kerugian kredit ekspektasian terhadap believes that sensitivity should be performed to all variables,
perubahan dalam MEV. Bank berkeyakinan bahwa instead of single variable, as this aligns with the multi-variable
sensitivitas harus dilakukan terhadap seluruh variabel, nature of the ECL calculation.
alih-alih variabel tunggal, karena hal ini sejalan dengan
sifat multi-variabel dari perhitungan ECL.
Risiko likuiditas Liquidity risk
Risiko terjadinya kerugian yang merupakan akibat dari The risk of loss resulting from the gap between short-term funding
adanya kesenjangan antara sumber pendanaan yang pada and long term assets. The size of the liquidity risk is determined,
umumnya berjangka pendek dan aset yang pada i.e. :
umumnya berjangka panjang. Besar kecilnya risiko
likuiditas ditentukan antara lain :
- Kecermatan dalam perencanaan arus kas atau arus - Accuracy in cash flow or flow of fund planning based on
dana berdasarkan prediksi pembiayaan dan prediksi financing and fund growth prediction, include observe the fund
pertumbuhan dana termasuk mencermati tingkat rate volatility;
fluktuasi dana;
- Ketepatan dalam mengatur struktur dana termasuk - The precision in managing the fund structure, including the
kecukupan dana; adequacy of funding;
- Ketersediaan aset yang siap dikonversikan menjadi kas; - To be availability of asset that is ready to be converted into
dan cash; and
- Kemampuan menciptakan akses ke pasar antar bank - Ability to create access to the interbank market or other funding
atau sumber dana lainnya. sources.
101
636 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 637
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Apabila kesenjangan tersebut cukup besar maka akan If the gap is large enough it will reduce the Group ability to meet
menurunkan kemampuan Grup untuk memenuhi its liabilities at maturity. Therefore, liquidity management is
kewajibannya pada saat jatuh tempo. Oleh karena itu needed to anticipate liquidity risk, which is a part of the
untuk mengantisipasi terjadinya risiko likuiditas, maka management liability.
diperlukan manajemen likuiditas, yang merupakan bagian
dari pengelolaan liabilitas.
Kebijakan likuiditas Grup ditujukan untuk memastikan The Group liquidity policies are aimed at ensuring that fund
bahwa kebutuhan dana dapat dipenuhi, baik untuk requirements can be fulfilled, either to pay deposits at maturity or
membayar deposito pada saat jatuh tempo atau untuk to fulfill additional loans on request.
memenuhi fasilitas kredit yang belum digunakan.
Pengelolaan dan pemantauan posisi likuiditas Grup Maintaining and monitoring the Group liquidity position is the
berada dalam tanggung jawab Satuan Kerja Likuiditas responsibility of the Liquidity Unit while measuring and
sedangkan pengukuran serta analisa terhadap kondisi analysing on liquidity condition is the responsibility of the Risk
likuiditas menjadi tugas Divisi Manajemen Risiko Management Division which among others include liquidity stress
diantaranya stress test likuiditas berdasarkan skenario dan test based on scenarios and preparing risk profile related to
pembuatan profil risiko yang terkait likuiditas. liquidity risk.
Pengelolaan kelebihan dana likuiditas yang tidak terserap Managing the excess of liquidity fund which are not absorbed by
penyaluran kredit teroptimalisasi melalui pengelolaan credits will be optimised through managing treasury. Most of the
treasury. Sebagian besar kelebihan dana likuiditas excess of liquidity will be placed in short-term and secured
tersalurkan melalui instrumen-instrumen yang berjangka instruments. In general, the Group liquidity condition is well
pendek dan aman. Umumnya, kondisi likuiditas Grup maintained where the customers withdrawal can be fulfilled while
terjaga baik dimana penarikan dana nasabah dapat the excess fund can be optimized with optimum return.
terpenuhi sekaligus kelebihan dana teroptimalkan dengan
imbal hasil yang optimal.
Sumber dana dan waktu jatuh tempo deposito dikelola Sources of funds and maturity dates of deposits are managed to
untuk menghindari adanya dana yang idle dan avoid idle funds and determine the appropriate liquidity level and
menentukan jumlah serta instrumen aset likuid yang tepat liquid asset instrument to ensure a sustainable liquidity level.
untuk menjamin tingkat likuiditas yang terkendali secara
terus menerus.
102
2023 Annual Report PT Bank Mestika Dharma Tbk 637
Page 638
638
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel berikut ini menggambarkan analisis jatuh tempo aset dan liabilitas Grup dihitung The following table illustrates the maturity profile analysis of the Group's assets and liabilities
berdasarkan sisa periode jatuh tempo kontrak pada tanggal laporan posisi keuangan according to their remaining maturity period at the consolidated statements of financial position
konsolidasian : date :
LAPORAN DIREKSI
2023
(dalam jutaan Rupiah / in million Rupiah)
Board of Directors Report
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Aset Assets
Kas 166.046 166.046 - - - - - Cash
Giro pada Bank Indonesia 154.656 154.656 - - - - - Current accounts with Bank Indonesia
Giro pada bank lain 39.484 39.484 - - - - - Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 802.233 - 802.233 - - - - and other banks
Efek-efek 4.238.050 - 51.381 29.720 5.036 54.306 4.097.607 Marketable securities
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Tagihan atas efek-efek yang dibeli Receivables on securities purchased under
dengan janji dijual kembali 629.221 - 114.478 192.684 253.497 68.562 - agreement to resell
Kredit yang diberikan 9.398.474 - 505.814 490.586 722.786 857.982 6.821.306 Loans
Tagihan akseptasi 82.443 - 47.746 34.697 - - - Acceptance receivables
Aset tetap - bersih 561.804 561.804 - - - - - Fixed assets - net
Aset takberwujud - bersih 16.479 16.479 - - - - - Intangible assets - net
Aset hak-guna 1.555 - - - - 1.555 - Right-of-use assets - net
Aset pajak tangguhan - bersih - - - - - - - Deferred tax assets - net
Aset lain-lain 97.211 - 58.920 2.701 4.567 5.303 25.720 Other assets
16.187.656 938.469 1.580.572 750.388 985.886 987.708 10.944.633
Cadangan kerugian penurunan nilai (153.307) Allowance for impairment losses
Company Profile
16.034.349
PROFIL PERSEROAN
Laporan Tahunan 2023
103
Page 639
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
ANALISIS PEMBAHASAN MANAJEMEN
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in million Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Management Overview
TINJAUAN MANAJEMEN
Carrying value maturity than 1 month months months months 12 months
Liabilitas Liabilities
Liabilitas segera 12.287 12.287 - - - - - Immediate liabilities
Giro 1.322.264 1.322.264 - - - - - Current accounts
Tabungan 3.713.400 - 3.696.398 1.738 3.168 4.638 7.458 Savings deposits
Deposito berjangka 5.809.017 - 4.854.875 834.970 59.840 59.026 306 Time deposits
Simpanan dari bank lain 12.519 3.675 8.844 Deposits from other banks
Liabilitas akseptasi 82.443 - 47.746 34.697 - - - Acceptance liabilities
Utang pajak 20.020 20.020 - - - - - Taxes payable
TATA KELOLA
Liabilitas pajak tangguhan - bersih 19.005 - - - - - 19.005 Deferred tax liabilities - net
Liabilitas lain-lain 152.441 109.329 42.118 994 - - - Other liabilities
11.143.396 1.467.575 8.649.981 872.399 63.008 63.664 26.769
Corporate Governance
Perbedaan jatuh tempo 4.890.953 (529.106) (7.069.409) (122.011) 922.878 924.044 10.917.864 Maturity gap
Posisi jatuh tempo setelah
cadangan kerugian Net position, net of allowance
penurunan nilai 4.890.953 for impairment losses
08
Financial Report
PT Bank Mestika Dharma Tbk
104
LAPORAN KEUANGAN
639
Page 640
640
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
PT Bank Mestika Dharma Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
(dalam jutaan Rupiah / in million Rupiah)
Tidak
mempunyai
LAPORAN DIREKSI
tanggal jatuh
tempo Kurang dari Lebih dari
Board of Directors Report
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Carrying value maturity than 1 month months months months 12 months
Aset Assets
Kas 217.197 - 217.197 - - - - Cash
Giro pada Bank Indonesia 1.026.268 - 1.026.268 - - - - Current accounts with Bank Indonesia
Giro pada bank lain 49.785 - 49.785 - - - - Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 56.929 - 56.929 - - - - and other banks
Efek-efek 5.176.765 - - - 4.020 5.172.745 - Marketable securities
Efek-efek yang dijual dengan janji Securities sold under agreements
dibeli kembali 648.669 - 648.669 - - - - to repurchase
Kredit yang diberikan 8.843.027 - 194.449 472.033 725.906 874.810 6.575.829 Loans
Tagihan akseptasi 46.240 - - 46.240 - - - Acceptance receivables
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Aset tetap - bersih 522.849 522.849 - - - - - Fixed assets - net
Aset takberwujud - bersih 10.484 10.484 - - - - - Intangible assets - net
Aset hak-guna 1.294 - - - - 1.294 - Right-of-use assets - net
Aset pajak tangguhan - bersih 1.222 1.222 - - - - - Deferred tax assets - net
Aset lain-lain 160.194 160.194 - - - - - Other assets
16.760.923 694.749 2.193.297 518.273 729.926 6.048.849 6.575.829
Cadangan kerugian penurunan nilai (157.323) Allowance for impairment losses
16.603.600
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
105
Page 641
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
ANALISIS PEMBAHASAN MANAJEMEN
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
(dalam jutaan Rupiah / in million Rupiah)
Tidak
mempunyai
tanggal jatuh
tempo Kurang dari Lebih dari
kontraktual/ 1 bulan/ 1-3 3-6 6 - 12 12 bulan/
Nilai tercatat/ No contractual Less than bulan/ bulan/ bulan/ More than
Management Overview
TINJAUAN MANAJEMEN
Carrying value maturity than 1 month months months months 12 months
Liabilitas Liabilities
Liabilitas segera 11.189 - 11.189 - - - - Immediate liabilities
Giro 1.054.430 - 1.054.430 - - - - Current accounts
Tabungan 3.856.028 - 3.856.028 - - - - Savings deposits
Deposito berjangka 6.024.784 - 5.653.007 - 304.204 67.043 530 Time deposits
Simpanan dari bank lain 106.407 - 106.407 - - - - Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 638.416 - 638.416 - - - - agreements to repurchase
TATA KELOLA
Liabilitas akseptasi 46.240 - 46.240 - - - - Acceptance liabilities
Utang pajak 19.714 - 19.714 - - - - Taxes payable
- -
Corporate Governance
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Liabilitas lain-lain 275.610 233.089 42.038 483 - - - Other liabilities
12.032.818 233.089 11.427.469 483 304.204 67.043 530
Perbedaan jatuh tempo 4.570.782 461.660 (9.234.172) 517.790 425.722 5.981.806 6.575.299 Maturity gap
Posisi jatuh tempo setelah
cadangan kerugian Net position, net of allowance
penurunan nilai 4.570.782 for impairment losses
08
Financial Report
PT Bank Mestika Dharma Tbk
106
LAPORAN KEUANGAN
641
Page 642
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko pasar Market risk
Risiko pasar merupakan risiko yang timbul karena Market risk is the risk arising from movement in market variables in
adanya pergerakan faktor pasar dari portofolio yang portfolios held by the Group that could incur losses for the Group
dimiliki oleh Grup, yang dapat merugikan Grup (adverse (adverse movement). Market variables are defined as interest rates.
movement). Yang dimaksud dengan faktor pasar adalah
suku bunga.
Risiko suku bunga timbul dari berbagai layanan Interest rate risk arises from various banking services provided by the
perbankan Entitas Anak bagi nasabah termasuk Subsidiary for its customers, including deposits, loans and current
deposito, kredit yang diberikan dan fasilitas giro. Entitas account facilities. The Subsidiary also conduct limited investment
Anak juga melakukan aktivitas investasi terbatas untuk activities for its own purposes.
kepentingan sendiri.
Grup melakukan pengukuran risiko suku bunga dengan The Group performs interest rate risk monitoring by utilizing a
menggunakan metodologi yang dapat mengidentifikasi methodology which can identify the risk of the interest rate on the
risiko suku bunga dari portofolio aset dan liabilitas yang asset portfolio and liabilities that are sensitive to interest rate
sensitif terhadap perubahan suku bunga serta fluctuation and can determine the risk exposure of the Group.
menentukan besaran risiko terhadap Grup.
Tabel di bawah ini merupakan kisaran tingkat bunga per The table below summarizes the range of interest rates per annum for
tahun untuk aset dan liabilitas yang signifikan untuk significant assets and liabilities for the years ended December 31,
tahun yang berakhir pada tanggal 31 Desember 2023 2023 and 2022 :
dan 2022 :
2023 2022
Aset Assets
Giro pada bank lain 0,01% - 0,44% 0,01% - 0,35% Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 0,79% - 5,74% 0,87% - 4,76% Indonesia and other banks
Efek-efek 4,55% - 10,25% 4,79% - 10,50% Marketable securities
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali - 7,50% - 8,375% agreements to repurchase
Tagihan atas efek-efek yang Receivables on securities
dibeli dengan janji dijual purchased under agreements
kembali 6,30% - 6,45% - to resell
Kredit yang diberikan 3,88% - 20,30% 1,80% - 21,00% Loans
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
- Giro 0,01% - 3,00% 0,01% - 3,00% - Current account
- Tabungan 0,05% - 1,25% 0,02% - 1,25% - Saving deposits
- Deposito berjangka 0,25% - 4,25% 0,75% - 4,00% - Time deposits
Simpanan dari bank lain Deposits from other banks
- Giro 0,19% - 0,75% 0,01% - 0,74% - Current account
- Tabungan 0,75% 0,75% - Saving deposits
- Deposito berjangka 3,25% - 4,25% 3,00% - 3,50% - Time deposits
Liabilities efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali - 3,85% agreements to repurchase
107
642 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 643
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
KONSOLIDASIAN FINANCIAL STATEMENTS
ANALISIS PEMBAHASAN MANAJEMEN
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Tabel di bawah ini mengikhtisarkan eksposur Grup terhadap risiko tingkat suku The following table summarizes the Group's exposure to the interest rate risk (gross)
bunga (gross ) (tidak diaudit): (unaudited):
2023
(dalam jutaan Rupiah / in million Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
Management Overview
TINJAUAN MANAJEMEN
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Aset keuangan Financial assets
Giro pada Bank Current accounts with
Indonesia 154.656 - - - - - - - - 154.656 Bank Indonesia
Giro pada bank Current accounts with
TATA KELOLA
lain 39.484 - - - - - - - - 39.484 other banks
Penempatan pada Placements with
Corporate Governance
Bank Indonesia Bank Indonesia
dan bank lain 802.233 - - - - - - - - 802.233 and other banks
Efek-efek - - - - 51.381 29.720 59.342 4.097.607 4.238.050 Marketable securities
Tagihan efek-efek yang Receivables on securities
dibeli dengan janji purchased under
dijual kembali 114.478 192.684 322.059 - - - - - - 629.221 agreements to resell
Kredit yang diberikan 505.814 490.586 1.580.768 6.821.306 - - - - - 9.398.474 Loans
Tagihan akseptasi 47.746 34.697 - - - - - - - 82.443 Acceptance receivables
08
Aset lain-lain 3.258 2.701 9.870 25.720 127 736 144 54.655 - 97.211 Other assets
1.667.669 720.668 1.912.697 6.847.026 51.508 30.456 59.486 4.152.262 - 15.441.772
Financial Report
PT Bank Mestika Dharma Tbk
108
LAPORAN KEUANGAN
643
Page 644
644
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
PT Bank Mestika Dharma Tbk
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
(dalam jutaan Rupiah / in million Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
LAPORAN DIREKSI
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
Board of Directors Report
dari 3 bulan/ dari 1 tahun/ dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari 1 bulan atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Liabilitas keuangan Financial liabilities
Giro 1.322.264 - - - - - - - - 1.322.264 Current accounts
Tabungan 3.696.398 1.738 7.806 7.458 - - - - - 3.713.400 Savings deposits
Deposito berjangka 4.854.875 834.970 118.866 306 - - - - - 5.809.017 Time deposits
Simpanan dari Deposits from
bank lain 12.519 - - - - - - - - 12.519 other banks
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Liabilitas akseptasi 47.746 34.697 - - - - - - - 82.443 Acceptance liabilities
9.933.802 871.405 126.672 7.764 - - - - - 10.939.643
Jumlah gap repricing Total repricing gap of
suku bunga (8.266.133) (150.737) 1.786.025 6.839.262 51.508 30.456 59.486 4.152.262 - 4.502.129 interest rate
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
109
Page 645
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
KONSOLIDASIAN FINANCIAL STATEMENTS
ANALISIS PEMBAHASAN MANAJEMEN
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
(dalam jutaan Rupiah / in million Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
dari 3 bulan/ dari 1 tahun/ 1 bulan dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari atau More than More than More than Lebih dari
Management Overview
TINJAUAN MANAJEMEN
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Aset keuangan Financial assets
Giro pada Bank Current accounts with
Indonesia 1.026.268 - - - - - - - - 1.026.268 Bank Indonesia
Giro pada bank Current accounts with
lain 49.785 - - - - - - - - 49.785 other banks
TATA KELOLA
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
Corporate Governance
dan bank lain - - - - 56.929 - - - - 56.929 and other banks
Efek-efek - - - - - 1.200 2.820 - 5.172.744 5.176.764 Marketable securities
Efek yang dibeli
dengan janji Securities purchased under
dijual kembali - - - - 648.669 - - - - 648.669 agreements to resell
Kredit yang diberikan 8.843.029 - - - - - - - - 8.843.029 Loans
Tagihan akseptasi 46.240 - - - - - - - - 46.240 Acceptance receivables
Aset lain-lain 115.766 - - - - - - - - 115.766 Other assets
08
Jumlah aset keuangan 10.081.088 - - - 705.598 1.200 2.820 - 5.172.744 15.963.450 Total financial asset
Financial Report
PT Bank Mestika Dharma Tbk
110
LAPORAN KEUANGAN
645
Page 646
646
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
PT Bank Mestika Dharma Tbk
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
(dalam jutaan Rupiah / in million Rupiah)
Bunga mengambang/ Floating rate Bunga tetap/ Fixed rate
Lebih dari Lebih dari Lebih dari Lebih dari Lebih dari
LAPORAN DIREKSI
1 bulan tapi 3 bulan tapi 1 bulan tapi 3 bulan tapi 1 tahun tapi
tidak lebih tidak lebih tidak lebih tidak lebih tidak lebih
Board of Directors Report
dari 3 bulan/ dari 1 tahun/ dari 3 bulan/ dari 1 tahun/ dari 2 tahun/
1 bulan atau More than More than Lebih dari 1 bulan atau More than More than More than Lebih dari
kurang/ 1 months but 3 months but 1 tahun/ kurang/ 1 months but 3 months but 1 tahun but 2 tahun/
less than not more than not more than More than less than not more than not more than not more than More than Jumlah/
1 month 3 months 1 years 1 years 1 month 3 months 1 years 2 years 2 years Total
Liabilitas keuangan Financial liabilities
Giro 1.054.434 - - - - - - - - 1.054.434 Current accounts
Tabungan - - - - 3.856.028 - - - - 3.856.028 Savings deposits
Deposito berjangka 5.653.007 304.204 67.043 530 - - - - - 6.024.784 Time deposits
Simpanan dari Deposits from
bank lain 106.407 - - - - - - - - 106.407 other banks
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Liabilitas efek-efek Liabilities on securities
yang dijual dengan sold under agreements
janji dibeli kembali - - - - 638.416 - - - - 638.416 to repurchase
Liabilitas akseptasi 46.240 - - - - - - - - 46.240 Acceptance liabilities
6.860.088 304.204 67.043 530 4.494.444 - - - - 11.726.309
Jumlah gap repricing Total gap repricing
suku bunga 3.221.000 (304.204) (67.043) (530) (3.788.846) 1.200 2.820 - 5.172.744 4.237.141 interest rate
Company Profile
PROFIL PERSEROAN
Laporan Tahunan 2023
111
Page 647
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Analisis sensitivitas untuk beberapa faktor pasar Sensitivity analyses for several market factors showing how profit
menunjukkan bagaimana laba rugi dan ekuitas dapat or loss and equity could be affected by changes in the relevant risk
dipengaruhi oleh perubahan dari beberapa faktor risiko factor are described in the following paragraphs. In general,
yang diuraikan di paragraf di bawah ini. Secara umum, sensitivity is estimated by comparing an initial value to the value
sensitivitas diestimasi dengan membandingkan suatu nilai derived after a specified change in the market factor, assuming all
awal ke nilai tertentu setelah perubahan tertentu dari other variables are constant. The sensitivity of the statement of
faktor pasar, dengan mengasumsikan seluruh variabel income is the effect of the assumed changes in interest rates on the
lainnya tetap. Sensitivitas atas laba rugi merupakan efek profit or loss for a period, based on the floating rate trading and
atas perubahan estimasi suku bunga atas laba rugi untuk non-trading financial assets and liabilities held by the Group as at
suatu periode, berdasarkan nilai suku bunga mengambang December 31, 2023 and 2022. The sensitivity of the consolidated
atas aset dan liabilitas yang diperdagangkan dan tidak statement of comprehensive income is calculated by revaluing
diperdagangkan yang dimiliki Grup pada tanggal 31 fixed rate Financial Assets measured at fair value through profir
Desember 2023 dan 2022. Analisis sensitivitas atas or loss (FVTPL), as at December 31, 2023 and 2022 for the effects
laporan laba rugi dan penghasilan komprehensif lain of the assumed changes in interests rates. The total sensitivity of
konsolidasian dihitung dengan menilai kembali the consolidated statements of profit or loss and comprehensive
perubahan estimasi suku bunga tetap atas Aset keuangan income is based on the assumption that there are parallel shifts in
yang diukur pada nilai wajar melalui laba rugi (FVTPL) the yield curve.
pada tanggal 31 Desember 2023 dan 2022. Jumlah
sensitivitas atas laporan laba rugi dan penghasilan
komprehensif lain konsolidasian didasarkan pada asumsi
bahwa terdapat perubahan paralel dalam kurva
penghasilan.
Tabel di bawah ini menunjukkan sensitivitas dari laporan The table below demonstrates the sensitivity of the Group's
laba rugi dan penghasilan komprehensif lain consolidated statements of profit or loss and other comprehensive
konsolidasian Grup terhadap kemungkinan perubahan income to reasonably possible changes in interest rates for fixed
wajar atas suku bunga untuk aset dan liabilitas keuangan rate financial assets and liabilities as at December 31, 2023 and
dengan suku bunga tetap pada tanggal 31 Desember 2023 2022 :
dan 2022 :
Dampak ke laporan laba rugi dan
penghasilan komprehensif lain
konsolidasian/
Impact to consolidated statements of profit
Perubahan basis or loss and other comprehensive income
point/ (dalam jutaan Rupiah/
Change in basis point in million Rupiah)
2023 2022
+1,00% 3.499 (9.356)
-1,00% (3.499) 9.356
112
2023 Annual Report PT Bank Mestika Dharma Tbk 647
Page 648
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko operasional Operational risk
Risiko operasional adalah risiko yang disebabkan oleh Operational risk is a risk incurred by insufficient and or
ketidakcukupan dan atau tidak berfungsinya proses malfunction of internal processes, human error, system failure, or
internal, kesalahan manusia, kegagalan sistem, atau external problems that affect the Group's operation. To monitor
adanya problem eksternal yang mempengaruhi the possible occurrence of operational risk, the Group has
operasional Grup. Untuk mengawasi risiko operasional developed a self-assessment measurement system to be performed
yang mungkin terjadi, Grup telah mengembangkan suatu by each risk owner, which enables the Group to develop a risk
sistem dengan menggunakan metodologi pengukuran mapping system that could potentially be implemented at each
sendiri (self-assessment) yang dilakukan oleh masing- work unit.
masing risk owner, sehingga dapat dibentuk suatu peta
risiko yang mungkin terjadi di setiap unit kerja.
Risiko kepatuhan Compliance risk
Risiko kepatuhan merupakan risiko yang disebabkan Compliance risk is the risk caused by non-compliance with or non-
Grup tidak mematuhi atau tidak melaksanakan peraturan application of prevailing regulations.
perundang-undangan dan ketentuan lain yang berlaku.
Grup mengelola risiko kepatuhan dengan melakukan The Group manages its compliance risk by performing
penelaahan secara komprehensif untuk memastikan comprehensive review to ensure that Group's Standard Operating
kesesuaian kebijakan standar operasi dan prosedur serta Procedures and new product development conform with external
pengembangan produk baru dengan peraturan eksternal. regulations.
Risiko hukum Legal risk
Risiko hukum adalah risiko yang disebabkan oleh adanya Legal risk is the risk raised by weakness in juridicial aspects of the
kelemahan aspek yuridis dalam bisnis, yang antara lain business, which could be caused by legal claims, non-existence of
disebabkan adanya tuntutan hukum, ketiadaan peraturan supported regulation or weaknesses in agreements, such a
perundang-undangan yang mendukung, atau kelemahan unfulfilled terms and conditions in contracts and binding
perikatan seperti tidak dipenuhinya syarat sahnya kontrak collateral which is not complete.
dan pengikatan agunan yang tidak sempurna.
Grup mengelola risiko hukum dengan memastikan Legal risks are managed by ensuring that all activities and
seluruh aktivitas dan hubungan kegiatan usaha Grup business relationships between the Group with third parties are
dengan pihak ketiga didasarkan pada aturan dan based on rules and conditions which able to protecting the
persyaratan yang dapat melindungi kepentingan Grup Group's interests from a legal perspective.
dari segi hukum.
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Page 649
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
Risiko strategik Strategic risk
Risiko strategik adalah risiko yang antara lain Strategic risk is the risk that is caused by inappropriate
disebabkan adanya penetapan dan pelaksanaan strategi determination and implementation of the Group strategy,
Grup yang tidak tepat, pengambilan keputusan bisnis inappropriate business decisions or being unresponsive to external
yang tidak tepat atau kurang responsifnya Grup changes.
terhadap perubahan eksternal.
Grup mengelola risiko strategis melalui proses The Group manages strategic risk through a consideration of, and
pertimbangan dan pengambilan keputusan setiap decision making process regarding every strategic policy in a
kebijakan strategis secara kolektif dan komprehensif collective and comprehensive manner performed by the established
oleh Direksi dan Komite-Komite yang telah dibentuk. Group's Directors and Committees.
Risiko reputasi Reputation risk
Risiko reputasi adalah risiko yang antara lain Reputational risk is the risk that is caused by negative publicity
disebabkan oleh adanya publikasi negatif yang terkait related to the business activity of the Group or negative perception
dengan kegiatan usaha Grup atau persepsi negatif of the Group.
terhadap Grup.
Grup mengelola risiko reputasi dengan memastikan The Group manages its reputational risk by ensuring that its
kesesuaian antara aktivitas kegiatan usaha Grup business activities are in conformity with its other activities, so as
bersama-sama dengan aktivitas lain sehingga reputasi to maintain the Group reputation.
Grup tetap terjaga.
36. ASET DAN LIABILITAS MONETER DALAM 36. MONETARY ASSETS AND LIABILITIES
MATA UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Aset dan liabilitas moneter dalam mata uang asing Monetary assets and liabilities in foreign currencies are as follows :
sebagai berikut :
2023 2022
Ekuivalen/ Ekuivalen/
Equivalent Equivalent
USD Rp USD Rp
Aset Assets
Kas dan setara kas 52.505 808.417.077 37.047 576.729.111 Cash and cash equivalents
Giro pada Bank Current accounts with
Indonesia 200.000 3.079.400.000 200.000 3.113.500.000 Bank Indonesia
Giro pada bank Current accounts with
lain 1.905.271 29.335.445.840 2.263.714 35.240.356.255 other banks
Kredit yang
diberikan - - 898.714 13.990.728.638 Loans
Aset lain-lain - - 2.531 39.401.343 Other assets
2.157.776 33.223.262.917 3.402.006 52.960.715.347
114
2023 Annual Report PT Bank Mestika Dharma Tbk 649
Page 650
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023 2022
Ekuivalen/ Ekuivalen/
Equivalent Equivalent
USD Rp USD Rp
Liabilitas Liabilities
Simpanan nasabah 2.204.552 33.943.479.886 3.942.175 61.369.810.906 Deposits from customers
Liabilitas lain-lain 288 4.433.880 553 8.615.548 Other liabilities
2.204.840 33.947.913.766 3.942.728 61.378.426.454
Jumlah aset bersih (47.064) (724.650.849) (540.722) (8.417.711.107) Net assets
37. NILAI WAJAR INSTRUMEN KEUANGAN 37. FAIR VALUE OF FINANCIAL INSTRUMENTS
Sebagian besar instrumen keuangan pada laporan posisi A significant number of financial instruments are carried at fair
keuangan konsolidasian disajikan menggunakan nilai value in the consolidated statements of financial position. Below is
wajar. Berikut ini adalah perbandingan antara nilai the comparison of the carrying amounts, as reported on the
tercatat, seperti yang dilaporkan pada laporan posisi statements of consolidated financial position, and its fair value.
keuangan konsolidasian dan nilai wajarnya.
Pada tabel berikut ini, instrumen keuangan telah In the following table, financial instruments have been allocated
dialokasikan berdasarkan klasifikasinya. Kebijakan based on their classification. The significant accounting recognised
akuntansi penting pada Catatan 2g menjelaskan policies in Note 2g describe how the categories of the financial
bagaimana setiap kategori aset keuangan dan liabilitas assets and financial liabilities are measured and how income and
keuangan diukur dan bagaimana pendapatan dan expenses, including fair value gains and losses (changes in fair
beban, termasuk keuntungan dan kerugian atas nilai value of financial instruments) are recognised.
wajar (perubahan nilai wajar instrumen keuangan)
diakui.
Tabel di bawah ini menyajikan perbandingan atas nilai The table presents the comparison, by class, of the carrying
tercatat dengan nilai wajar dari instrumen keuangan amounts and fair value of the Group’s financial instruments that
Grup yang tercatat dalam laporan keuangan are recognised in the consolidated financial statements. The fair
konsolidasian. Nilai wajar yang diungkapkan adalah values disclosed are based on relevant information available as at
berdasarkan informasi relevan yang tersedia pada December 31, 2023 and 2022 and not updated to reflect changes in
tanggal 31 Desember 2023 dan 2022 dan tidak market conditions which have occurred after this date.
diperbaharui untuk mencerminkan perubahan dalam
kondisi pasar yang telah terjadi setelah tanggal ini.
115
650 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 651
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
2023 Annual Report
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
Management Discussion Analysis
KONSOLIDASIAN FINANCIAL STATEMENTS
ANALISIS PEMBAHASAN MANAJEMEN
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023
Nilai wajar
melalui penghasilan
komprehensif lain/ Liabilitas keuangan Jumlah Jumlah
Biaya perolehan Fair value through diamortisasi/ nilai tercatat/ nilai wajar/
yang diamortisasi/ other comprehensive Financial liabilities Total carrying Total fair
Amortized cost income at amortized cost amount value
Aset Assets
Management Overview
Kas 166.046.655.444 - - 166.046.655.444 166.046.655.444
TINJAUAN MANAJEMEN
Cash
Giro pada Bank Indonesia 154.655.829.870 - - 154.655.829.870 154.655.829.870 Current accounts with Bank Indonesia
Giro pada bank lain 39.483.754.801 - - 39.483.754.801 39.483.754.801 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 802.233.158.481 - - 802.233.158.481 802.233.158.481 Indonesia and other banks
Efek-efek - 4.238.049.629.770 - 4.238.049.629.770 4.238.049.629.770 Marketable securities
Tagihan atas efek-efek yang dibeli Receivables on securities purchased
dengan janji dijual kembali - 629.220.960.855 - 629.220.960.855 629.220.960.855 under agreements to resell
Kredit yang diberikan 9.398.473.798.676 - - 9.398.473.798.676 9.398.473.798.676 Loans
Tagihan akseptasi 82.442.582.189 - - 82.442.582.189 82.442.582.189 Acceptance receivables
Aset lain-lain *) 97.265.181.407 - - 97.265.181.407 97.265.181.407 Other assets *)
TATA KELOLA
10.740.600.960.868 4.867.270.590.625 - 15.607.871.551.493 15.607.871.551.493
Liabilitas Liabilities
Corporate Governance
Liabilitas segera - - 12.287.794.032 12.287.794.032 12.287.794.032 Immediate liabilities
Simpanan nasabah - - 10.844.680.676.330 10.844.680.676.330 10.844.680.676.330 Deposits from customers
Simpanan dari bank lain - - 12.519.449.720 12.519.449.720 12.519.449.720 Deposits from other banks
Liabilitas akseptasi - - 82.442.582.189 82.442.582.189 82.442.582.189 Acceptance liabilities
Liabilitas lain-lain - - 152.440.524.663 152.440.524.663 152.440.524.663 Other liabilities
- - 11.104.371.026.934 11.104.371.026.934 11.104.371.026.934
*) *)
Terdiri dari pendapatan yang masih akan diterima, setoran jaminan dan uang muka Consist of interest receivables, security deposits and advances
08
Financial Report
PT Bank Mestika Dharma Tbk
116
LAPORAN KEUANGAN
651
Page 652
652
The original consolidated financial statements included herein
are in the Indonesian language
Financial Highlights
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
IKHTISAR DATA KEUANGAN PENTING
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
PT Bank Mestika Dharma Tbk
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2022
Nilai wajar
melalui penghasilan
komprehensif lain/ Kewajiban keuangan Jumlah Jumlah
Biaya perolehan Fair value through diamortisasi/ nilai tercatat/ nilai wajar/
LAPORAN DIREKSI
yang diamortisasi/ other comprehensive Financial liabilities Total carrying Total fair
Board of Directors Report
Amortized cost income at amortized cost amount value
Aset Assets
Kas 217.196.656.054 - - 217.196.656.054 217.196.656.054 Cash
Giro pada Bank Indonesia 1.026.268.013.626 - - 1.026.268.013.626 1.026.268.013.626 Current accounts with Bank Indonesia
Giro pada bank lain 49.785.091.090 - - 49.785.091.090 49.785.091.090 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 56.928.500.766 - - 56.928.500.766 56.928.500.766 Indonesia and other banks
Efek-efek - 5.176.764.394.788 - 5.176.764.394.788 5.176.764.394.788 Marketable securities
Efek-efek yang dijual dengan Securities sold under agreements to
janji dibeli kembali - 648.668.601.000 - 648.668.601.000 648.668.601.000 repurchase
Kredit yang diberikan 8.686.277.924.846 - - 8.686.277.924.846 8.686.277.924.846 Loans
Tagihan akseptasi 46.240.394.084 - - 46.240.394.084 46.240.394.084 Acceptance receivables
Aset lain-lain *) 142.223.270.799 - - 142.223.270.799 142.223.270.799 Other assets *)
10.224.919.851.265 5.825.432.995.788 - 16.050.352.847.053 16.050.352.847.053
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Liabilitas Liabilities
Liabilitas segera - - 11.188.907.730 11.188.907.730 11.188.907.730 Immediate liabilities
Simpanan nasabah - - 10.935.245.342.557 10.935.245.342.557 10.935.245.342.557 Deposits from customers
Simpanan dari bank lain - - 106.406.830.012 106.406.830.012 106.406.830.012 Deposits from other banks
Liabilitas efek-efek yang dijual Liabilities on securities sold under
dengan janji dibeli kembali - - 638.416.069.429 638.416.069.429 638.416.069.429 agreements to repurchase
Liabilitas akseptasi - - 46.240.394.084 46.240.394.084 46.240.394.084 Acceptance liabilities
Liabilitas lain-lain - - 275.606.674.608 275.606.674.608 275.606.674.608 Other liabilities
- - 12.013.104.218.420 12.013.104.218.420 12.013.104.218.420
*) *)
Company Profile
Terdiri dari pendapatan yang masih akan diterima, setoran jaminan dan uang muka Consist of interest receivables, security deposits and advances
PROFIL PERSEROAN
Laporan Tahunan 2023
117
Page 653
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
38. LABA PER SAHAM DASAR 38. EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share are computed by dividing net income
bersih yang dapat dibagi kepada para pemegang saham attributable to the shareholders with the weighted average
dengan jumlah rata-rata tertimbang saham yang number of issued and fully paid shares during the year.
ditempatkan dan disetor penuh selama tahun berjalan.
2023 2022
Laba tahun berjalan 416.104.373.856 523.281.105.039 Profit for the year
Rata-rata tertimbang jumlah Weighted average number of
saham yang beredar 24.240 24.240 shares outstanding
Laba per saham - dasar 17.166.022 21.587.504 Earnings per share - basic
39. STANDAR AKUNTANSI BARU YANG AKAN 39. NEW ACCOUNTING STANDARDS WHICH WILL BE
BERLAKU APPLICABLE
Dewan Standar Akuntansi Keuangan - Ikatan Akuntan Financial Accounting Standard Board of Indonesian Institute of
Indonesia (DSAK-IAI) juga telah mengeluarkan revisi Accountant (DSAK-IAI) has also issued revision of the following
atas beberapa Pernyataan Standar Akuntansi Keuangan Statement of Financial Accounting Standards (PSAK) which are
(PSAK) yang berlaku untuk periode laporan keuangan applicable for financial statements covering periods beginning on
yang dimulai pada atau setelah tanggal 1 Januari 2024 or after January 1, 2024 as follows :
sebagai berikut :
- PSAK 1 (Amendemen) : Penyajian Laporan Keuangan - PSAK 1 (Amendment) : Presentation of Financial Statements
tentang Liabilitas Jangka Panjang dengan Kovenan regarding Non-current Liabilities with Covenants
- PSAK 73 (Amendemen) : Liabilitas Sewa dalam Jual - PSAK 73 (Amendment) : Lease Liability in a Sale and
dan Sewa Balik Leaseback
Standar berikut ini berlaku efektif pada 1 Januari 2025 : The following standards will be effective on January 1, 2025 :
- PSAK 74 : Kontrak asuransi - PSAK 74 : Insurance contract
Saat ini Grup sedang mengevaluasi dan belum The Group is currently evaluating the above standards and has
menetapkan dampak dari penerapan standar akuntansi not yet determined the impact of these accounting standard on the
tersebut serta pengaruhnya pada laporan keuangan consolidated financial statement of the Group.
konsolidasian Grup.
Mulai tanggal 1 Januari 2024, referensi terhadap masing- Starting January 1, 2024, references to the individual PSAK and
masing PSAK dan ISAK akan diubah sebagaimana ISAK will be changed as published by DSAK-IAI.
diumumkan oleh DSAK-IAI.
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Page 654
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original consolidated financial statements included herein
are in the Indonesian language
PT MESTIKA BENUA MAS
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
40. INFORMASI KEUANGAN TAMBAHAN 40. SUPPLEMENTARY FINANCIAL INFORMATION
Informasi keuangan tambahan menyajikan informasi The supplementary financial information presents financial
keuangan PT Mestika Benua Mas (Entitas Induk Saja) information of PT Mestika Benua Mas (Parent Entity Only) as
pada dan untuk tahun yang berakhir pada tanggal at and for the years ended December 31, 2023 and 2022. For
31 Desember 2023 dan 2022. Untuk penyertaan saham investment in subsidiaries and associations are recorded by the
pada entitas anak dan asosiasi dicatat dengan metode cost method.
biaya.
Informasi keuangan tambahan terdiri dari : The supplementary financial statements consists of :
1. Laporan posisi keuangan - entitas induk 1. Statements of financial position - parent entity
2. Laporan laba rugi dan penghasilan komprehensif lain - 2. Statements of profit or loss and other comprehensive income -
entitas induk parent entity
3. Laporan perubahan ekuitas - entitas induk 3. Statements of changes in equity - parent entity
4. Laporan arus kas - entitas induk 4. Statements of cash flows - parent entity
119
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original supplementary financial information included herein
is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only)
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023 2022
ASET ASSETS
Kas 4.467 732.744 Cash
Giro pada bank lain 368.991.736 495.599.003 Current accounts with other banks
Penempatan pada bank lain 11.000.000.000 6.000.000.000 Placements with other banks
Investasi 779.740.455.000 779.740.455.000 Investment
Aset tetap 6.919.792 - Fixed assets
Aset lain-lain 33.300.000 - Other assets
JUMLAH ASET 791.149.670.995 786.236.786.747 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Utang pajak 10.997.871 1.583.750 Taxes payable
Liabilitas lain-lain 82.164.500 - Other liabilities
JUMLAH LIABILITAS 93.162.371 1.583.750 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp 1.000.000 per saham Rp 1,000,000 per share
Modal dasar 40.000 saham Authorized capital 40,000 shares
Ditempatkan dan disetor Issued and fully paid
penuh 24.240 saham 24.240.000.000 24.240.000.000 24,240 shares
Tambahan modal disetor 10.000.000 10.000.000 Additional paid in capital
Saldo laba 766.806.508.624 761.985.202.997 Retained earnings
JUMLAH EKUITAS 791.056.508.624 786.235.202.997 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 791.149.670.995 786.236.786.747 EQUITY
120
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IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original supplementary financial information included herein
is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only )
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023 2022
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 318.773.918 262.855.066 Interest income
Tenaga kerja (81.518.436) (68.500.000) Personnel
Umum dan administrasi (676.438.127) (231.570.935) General and administrative
Lainnya - (308.308.719) Others
(757.956.563) (608.379.654)
RUGI OPERASIONAL (439.182.645) (345.524.588) LOSS FROM OPERATIONS
PENDAPATAN
NON-OPERASIONAL NON-OPERATING INCOME
Pendapatan non-operasional (99.857.128) 401.500.000 Non-operating income
Pendapatan dividen 125.360.345.400 125.323.765.200 Dividend income
125.260.488.272 125.725.265.200
LABA SEBELUM
PAJAK PENGHASILAN 124.821.305.627 125.379.740.612 PROFIT BEFORE INCOME TAX
Beban pajak penghasilan - - Income tax expenses
LABA TAHUN BERJALAN 124.821.305.627 125.379.740.612 PROFIT FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN - - INCOME
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 124.821.305.627 125.379.740.612 INCOME FOR THE YEAR
121
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ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original supplementary financial information included herein
is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only )
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Modal ditempatkan
dan disetor/
Issued and Saldo laba/ Jumlah ekuitas/
paid-in capital Retained earnings Total equity
Saldo 31 Desember 2021 24.240.000.000 756.615.462.385 780.855.462.385 Balance as at December 31, 2021
Laba komprehensif Comprehensive profit
tahun berjalan - 125.379.740.612 125.379.740.612 for the year
Dividen - (120.000.000.000) (120.000.000.000) Dividends
Saldo 31 Desember 2022 24.240.000.000 761.995.202.997 786.235.202.997 Balance as at December 31, 2022
Laba komprehensif Comprehensive profit
tahun berjalan - 124.821.305.627 124.821.305.627 for the year
Dividen - (120.000.000.000) (120.000.000.000) Dividends
Saldo 31 Desember 2023 24.240.000.000 766.816.508.624 791.056.508.624 Balance as at December 31, 2023
122
2023 Annual Report PT Bank Mestika Dharma Tbk 657
Page 658
IKHTISAR DATA KEUANGAN PENTING LAPORAN DIREKSI LAPORAN DEWAN KOMISARIS PROFIL PERSEROAN
Financial Highlights Board of Directors Report Board of Commissioners Report Company Profile
The original supplementary financial information included herein
is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only )
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan pendapatan operasional 318.773.918 262.855.066 Operating income received
Pembayaran beban umum dan General and administrative expenses
administrasi (699.657.919) (150.902.000) paid
Pembayaran beban tenaga kerja (72.104.315) (68.500.000) Personnel expenses paid
Pembayaran beban operasional lainnya - (306.724.969) Operating expenses paid
Penerimaan pendapatan
non-operasional 125.260.488.272 125.325.265.200 Non-operating income received
Penerimaan kas sebelum perubahan Cash received before changes in
dalam aset dan liabilitas operasi 124.807.499.956 125.061.993.297 operating assets and liabilities
Kenaikan dalam aset operasi Increase in operating assets
Liabilitas lain-lain 82.164.500 - Other liabilities
Arus Kas Bersih Diperoleh dari Net Cash Provided from
Aktivitas Operasi 124.889.664.456 125.061.993.297 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Pembelian aset tetap (17.000.000) - Acquisitions of fixed assets
Penyertaan saham - (11.486.455.000) Investment
Hasil penjualan aset tetap - 400.000.000 Proceeds from sale of fixed assets
Arus Kas Bersih Digunakan untuk Net Cash Used for
Aktivitasinvestasi
aktivitas Investasi (17.000.000) (11.086.455.000) investment
Investing Activities
activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran dividen kas (120.000.000.000) (120.000.000.000) Cash dividend paid
KENAIKAN (PENURUNAN) BERSIH NET INCREASE (DECREASE) IN
KAS DAN SETARA KAS 4.872.664.456 (6.024.461.703) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 6.496.331.747 12.520.793.450 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
PADA AKHIR TAHUN 11.368.996.203 6.496.331.747 AT END OF YEAR
123
658 PT Bank Mestika Dharma Tbk Laporan Tahunan 2023
Page 659
ANALISIS PEMBAHASAN MANAJEMEN TINJAUAN MANAJEMEN TATA KELOLA
08
LAPORAN KEUANGAN
Management Discussion Analysis Management Overview Corporate Governance Financial Report
The original supplementary financial information included herein
is in the Indonesian language
PT MESTIKA BENUA MAS
(Entitas Induk Saja/Parent Entity Only )
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA 31 DESEMBER 2023 DAN 2022 DECEMBER 31, 2023 AND 2022
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full amounts of Rupiah, unless otherwise stated)
2023 2022
Kas dan setara kas terdiri dari : Cash and cash equivalents consist of :
Kas 4.467 732.744 Cash
Giro pada bank lain 368.991.736 495.599.003 Current accounts with other banks
Penempatan pada Bank lain Placements with other banks
yang jatuh tempo dalam 3 bulan with original maturities of 3 months
atau kurang sejak tanggal perolehan 11.000.000.000 6.000.000.000 or less from acquisition date
Jumlah kas dan setara kas 11.368.996.203 6.496.331.747 Total cash and cash equivalents
124
2023 Annual Report PT Bank Mestika Dharma Tbk 659
Page 660
Tangguh, Berkembang, dan Maju Mengembangkan Bisnis yang Berkelanjutan Resillient, Growing and Progressing to Develop a Sustainable Business Kantor Pusat Head office Mestika Building Jl. H. Zainul Arifin No. 118 Medan - Sumatera Utara 20112 E-Mail corsec@bankmestika.co.id customer.care@bankmestika.co.id Website www.bankmestika.co.id
Names mentioned 144 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Mestika
p.5 ×61
unresolved
org
Mestika Dharma Tbk
p.7 ×5
unresolved
org
Indonesia Stock Exchange
p.17 ×6
unresolved
org
Bank Mestika Pada Tahun
p.18
unresolved
org
Bank Mestika’s Stock Fluctuations Through
p.18
unresolved
org
Bank Indonesia
p.22 ×56
unresolved
org
Bank KBMI-
p.23 ×3
unresolved
org
Bank Mestika's
p.23 ×6
unresolved
org
Bank Indonesia. Bank Mestika
p.26 ×2
unresolved
person
Vice
· President Director
p.29 ×26
unresolved
org
Kota Nusantara
p.32
unresolved
org
Financial Services Authority
p.32 ×13
unresolved
org
Bank Mestika. Mestika.
p.32
unresolved
person
H. Zainul Arifin
p.38
unresolved
org
Sentral Efek Indonesia
p.38
unresolved
org
PT Raya Saham Registra
p.38
unresolved
person
Budiadi Widjaja
p.38
unresolved
org
Bank Mestika Branch Office
p.39
unresolved
org
Bank Predikat
p.39
unresolved
org
Menteri Kehakiman Republik Indonesia
p.41
unresolved
org
Ministry of Justice
p.41
unresolved
org
Menteri Keuangan
p.41
unresolved
org
Kementerian Hukum dan HAM
p.41
unresolved
org
Ministry of Law and Human Rights
p.41
unresolved
org
Minister of Law and Human
p.41
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik
p.41
unresolved
org
Property Rights
· Direktur
p.41
unresolved
org
Bank Mestika Logo
p.41
unresolved
org
Bank Devisa
p.42
unresolved
org
Bank Predikat Peluncuran
p.43
unresolved
org
Bank Penukar UPK-
p.43
unresolved
org
Bank Indonesia Rank
p.43
unresolved
org
Bank Perkreditan
p.46 ×2
unresolved
org
Bank Umum Swasta Devisa
p.46
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia
p.47
unresolved
org
Ministry of Republik Indonesia Nomor AHU-AH.
p.47
unresolved
—
Refinancing - Debt
p.50
unresolved
org
Pattern Investment
p.50
unresolved
—
Credit channeling
p.50
unresolved
org
Oil Plantation
p.50
unresolved
—
Newspaper
p.50
unresolved
—
Short-term loan
p.50
unresolved
—
Cicilan Berjangka
p.50
unresolved
—
Futures Installments
p.50
unresolved
—
Executing –
p.50 ×2
unresolved
org
Bank Perkreditan Rakyat
p.51
unresolved
org
Bank Debtors
p.51
unresolved
org
Bank Mestika. Jangka
p.52 ×2
unresolved
org
Bank Mestika's Tanah
p.53
unresolved
org
Bank Garansi
p.53
unresolved
org
Bank Guarantees
p.53
unresolved
org
Bank Persepsi
p.54
unresolved
org
PT Putra Jaya
p.59
unresolved
org
PT Putra Jaya Agung Surabaya
p.59
unresolved
org
PT ABN Amro Bank
p.59 ×2
unresolved
person
Karim Business Consulting. Menjadi
· Direktur
p.59
unresolved
org
PT Digital Mahadata
p.59 ×11
unresolved
org
Bank Indonesia’s Role
p.61 ×2
unresolved
org
Bank RMG
p.63 ×7
unresolved
org
PT Raja Garuda Mas
p.71 ×2
unresolved
org
Departemen Administrasi
p.71
unresolved
org
PT Trimitra Sumberbuana
p.71 ×2
unresolved
org
PT Pinang Witmas Sejati.
p.71
unresolved
org
PT Adipoetra
p.73 ×2
unresolved
org
PT Cahaya Pharmin Pulau
p.73
unresolved
org
PT Cahaya Pharmin Siberut Island
p.73
unresolved
org
Departemen Keuangan
p.75
unresolved
org
Ministry of Finance
p.75
unresolved
org
Akuntan Publik Drs. Katio & Rekan
p.75
unresolved
org
PERURI Corporation
p.77
unresolved
org
PT Dharma
p.77 ×2
unresolved
org
PT Lentera Putra Bangsa
p.77
unresolved
org
PT Intan Tangguharta Finance
p.80
unresolved
org
PT Intan Tangguharta Finance Medan
p.80
unresolved
org
Bank Medan
p.80 ×3
unresolved
org
PT Digital Mahadata Talk Show Transformasi Digital
p.81 ×3
unresolved
org
PT NewGens Solusi User
p.81
unresolved
org
Bank Dharma Tbk
p.83 ×3
unresolved
org
Bank HR Reports
p.83
unresolved
org
Bank Indonesia Consumer Protection
p.85
unresolved
org
Bank Mestika Asuransi CAR
p.85
unresolved
org
PT Wide
p.85
unresolved
org
Bank Exim Medan Balai Kota
p.86 ×2
unresolved
org
Bank Exim Medan
p.86
unresolved
org
Bank Exim Balai Kota
p.86
unresolved
org
Bank Mandiri Wilayah I Medan
p.86 ×2
unresolved
org
Bank Mandiri Region I Medan
p.86
unresolved
org
Bank Mandiri Cabang Tebing Tinggi
p.86 ×2
unresolved
org
Bank Mandiri Branch Tebing Tinggi
p.86
unresolved
org
Bank Mandiri Medan
p.86
unresolved
org
Bank Mandiri Tebing Tinggi Branch
p.86
unresolved
org
Bank Indonesia Consumer Protection Pemahaman
p.87
unresolved
org
PT Bank Mestika Dharma Capem Asia
p.88
unresolved
org
PT Bank Mestika Dharma Cabang
p.88 ×3
unresolved
org
PT Bank Mestika Pematangsiantar
p.88
unresolved
org
PT Bank Mestika Pekanbaru
p.88
unresolved
org
PT Bank Mestika Surabaya
p.88
unresolved
org
Bank Mestika Tahun
p.89
unresolved
org
Bank Mestika’s Latest Promo Program
p.89
unresolved
org
Maybank Kim Eng Sec. Pte Ltd
p.93
unresolved
person
Drs. Sudarso
p.93
unresolved
person
Woeng Alisa
p.93
unresolved
person
Witarsa
· Presiden Komisaris
p.95
unresolved
—
Oemar
p.95
unresolved
—
Kartasasmita
p.95
unresolved
—
POJK.03/2015 tanggal 23 Desember 2015 tentang
p.95
unresolved
org
bagi Bank Umum dan Surat Edaran
p.95
unresolved
—
2016 tentang Penerapan Tata Kelola
p.95
unresolved
org
Bank Regulation. Prosedur
p.95
unresolved
—
ini telah diungkapkan setiap bulannya dalam pelaporan
p.95
unresolved
org
PT Bina Segar Agung
p.97 ×2
unresolved
org
PT Palm Trimitra Indotama
p.97 ×2
unresolved
org
PT Sierah Betung Indah
p.97 ×2
unresolved
org
PT Bogaindo Sukses Mandiri
p.97
unresolved
org
PT Mega Indo Perkasa
p.97 ×2
unresolved
org
PT Intiland Wahana Cemerlang
p.97
unresolved
org
PT Sumber Prima Perkasa
p.97
unresolved
org
PT Cahaya Dharma Anugerah
p.97 ×2
unresolved
org
PT Mega Mas Plaza Bangunan
p.97
unresolved
org
PT Putramega Deli Indah
p.97
unresolved
person
Active
· Komisaris
p.172
unresolved
org
Bank Mestika’s Written Policies
p.173
unresolved
person
General Affair
· Direktur Umum
p.179 ×6
unresolved
person
Permanent
· Direktur
p.181
unresolved
org
Bank Mestika Direksi
p.186
unresolved
person
Literasi
· Komisaris
p.190
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