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Mengoptimalkan Potensi untuk
Pertumbuhan Berkelanjutan
Optimizing Potential for Sustainable Growth
2023 Laporan Tahunan dan Laporan Keberlanjutan
Annual Report and Sustainability Report
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Sanggahan dan Batasan Tanggung Jawab Disclaimer and Scope of Responsibilities Selamat datang di Laporan Tahunan dan Laporan Keberlanjutan PT Bank Ganesha Tbk. Tahun ini merupakan tahun keempat bagi Bank Ganesha dalam penyampaian Laporan Keberlanjutan yang menjadi satu kesatuan dengan Laporan Tahunan. Sesuai peraturan perundang-undangan yang berlaku, Bank berkomitmen untuk menerbitkan Laporan Tahunan dan Laporan Keberlanjutan, baik dalam satu kesatuan maupun secara terpisah, sebagai bentuk perwujudan prinsip keterbukaan kepada seluruh pemangku kepentingan. Welcome to the Annual Report and Sustainability Report of PT Bank Ganesha Tbk. This year is the fourth year for Bank Ganesha in submitting the Sustainability Report, which is an integral part of the Annual Report. As per the applicable laws and regulations, the Bank is committed to publishing Annual Report and Sustainability Report, either in one unit or separately, as a form of embodiment of the transparency principle to all stakeholders. Laporan Tahunan ini memuat pernyataan kondisi keuangan, hasil This Annual Report contains statements of financial condition, operasi, proyeksi, rencana, strategi, kebijakan, serta tujuan Bank, operating results, projections, plans, strategies, policies, and objectives yang digolongkan sebagai pernyataan ke depan dalam pelaksanaan of the Bank, which are classified as forward-looking statements perundang-undangan yang berlaku, kecuali hal-hal yang bersifat historis. in the implementation of applicable laws and regulations, except Pernyataan-pernyataan tersebut memiliki prospek risiko, ketidakpastian, for historical matters. These statements have prospects of risk, serta dapat mengakibatkan perkembangan aktual secara material uncertainty, and may result in actual developments that are materially berbeda dari yang dilaporkan. different from those reported. Pernyataan-pernyataan prospektif dalam laporan ini dibuat berdasarkan Prospective statements in this report are made based on various berbagai asumsi mengenai kondisi terkini dan kondisi mendatang assumptions regarding current and future conditions and the serta lingkungan bisnis, di mana Bank menjalankan kegiatan usaha. business environment, where the Bank carries out business activities. Pernyataan yang terdapat dalam laporan ini tidak menjadi jaminan The statements contained in this report are not a guarantee of kinerja di masa yang akan datang, mengingat kinerja aktual di masa future performance, considering that actual future performance depan dapat berbeda dengan pernyataan pada laporan ini karena dapat may differ from the statements in this report because they may be dipengaruhi oleh beberapa faktor di luar kendali Bank. influenced by several factors beyond the Bank’s control. Data keuangan dalam Laporan ini menggunakan nominasi Rupiah, Financial data in this Report uses Rupiah denomination, unless kecuali diindikasikan lain. Data keuangan yang kami sampaikan sudah otherwise indicated. The financial data that we submit has been audited diaudit oleh Kantor Akuntan Publik Purwantoro, Sungkoro & Surja. Data by Public Accounting Firm Purwantoro, Sungkoro & Surja. Quantitative kuantitatif dalam Laporan ini disajikan dengan menggunakan prinsip data in this report is presented using the comparability principle daya banding (comparability), minimal dalam dua tahun berturut- of at least two consecutive years. Thus, report users can analyse turut. Dengan demikian, pengguna laporan dapat melakukan analisis the Bank’s performance trend. Reports are made in two languages, arah kinerja Bank. Laporan dibuat dalam dua bahasa, yakni Bahasa Indonesian and English. Indonesia dan Bahasa Inggris. Penyusunan laporan ini merujuk pada Peraturan Otoritas Jasa This report is prepared by referring to the Financial Services Authority Keuangan No. 29/POJK.03/2016 tentang Laporan Tahunan Emiten Regulation No. 29/POJK.03/2016 on Annual Reports of Issuers or Public atau Perusahaan Publik, Surat Edaran Otoritas Jasa Keuangan Companies, Financial Services Authority Circular No. 16/SEOJK.03/2021 No. 16/SEOJK.03/2021 tentang Bentuk dan Isi Laporan Tahunan on Form and Content of Annual Reports of Issuers or Public Companies, Emiten atau Perusahaan Publik, Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation No. 37/POJK.03/2019 on No. 37/POJK.03/2019 tentang Transparansi dan Publikasi Laporan Transparency and Publication of Bank Reports, Financial Services Bank, Surat Edaran Otoritas Jasa Keuangan No. 9/SEOJK.03/2020 Authority Circular No. 9/SEOJK.03/2020 on Transparency and tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional, Publication of Conventional Commercial Bank Reports, and Financial serta Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 tentang Services Authority Regulation No. 51/POJK.03/2017 on Implementation Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, of Sustainable Finance for Financial Services Institutions, Issuers, Emiten, dan Perusahaan Publik. Penyusunan Laporan berdasarkan and Public Companies. This Report, which is prepared based on kriteria tersebut telah diverifikasi oleh pihak internal, tanpa proses these criteria, has been verified by an internal party, without an penjaminan oleh pihak eksternal yang independen. assurance process by an independent external party. Melalui laporan ini, Bank berharap para pemangku kepentingan Through this report, the Bank expects that stakeholders can find out dapat mengetahui komitmen dan kontribusi Bank Ganesha dalam Bank Ganesha’s commitment to and contribution in efforts to achieve upaya pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable the Sustainable Development Goals (SDG). Development Goals/SDG’s). Laporan tahunan ini memuat kata “Bank Ganesha”, “Bank”, dan “Perseroan” This annual report contains the words “Bank Ganesha”, “Bank”, and yang didefinisikan sebagai PT Bank Ganesha Tbk yang menjalankan “Company” that are defined as PT Bank Ganesha Tbk, which carries kegiatan usaha di jasa keuangan. Penyebutan satuan mata uang “Rupiah”, out business activities in financial services. The mention of “Rupiah”, “Rp”, atau “IDR” merujuk pada mata uang resmi Republik Indonesia, “Rp”, or “IDR” refers to the official currency of the Republic of Indonesia, sedangkan “Dollar AS” atau “USD” merujuk pada mata uang resmi Amerika while “US Dollars” or “USD” refers to the official currency of the United Serikat. Adapun semua informasi keuangan Bank disajikan dalam mata States of America. All of the Bank’s financial information is presented uang Rupiah. in Rupiah.
Page 3
2023
Mengoptimalkan Potensi untuk
Pertumbuhan Berkelanjutan
Optimizing Potential for Sustainable Growth
Ketidakpastian dunia global yang mempengaruhi kondisi perekonomian dan siklus bisnis
masih terus berlangsung di tahun 2023. Namun, dengan strategi yang komprehensif untuk
mengatasi tantangan yang kompleks, PT Bank Ganesha Tbk dapat melaju lebih jauh, meraih
setiap peluang yang terbuka. Bank bergerak lincah untuk mengatasi setiap tantangan, baik yang
berasal dari eksternal maupun internal, dalam rangka mengoptimalkan potensi-potensi untuk
meraih pertumbuhan yang sehat, solid, dan berkelanjutan. Beberapa strategi utama yang ditempuh Bank adalah melakukan ekspansi kredit
melalui peningkatan kerja sama dengan mitra strategis, mengendalikan cost of fund, mengefisienkan operasional dan beban operasi, serta
menyempurnakan sistem layanan digital.
Global uncertainty that affected economic conditions and business cycle continued in 2023. However, with a comprehensive strategy
to overcome complex challenges, PT Bank Ganesha Tbk can progress further, seizing every open opportunity. The Bank moves swiftly to
overcome each challenge, both from external and internal, to optimize its potential to achieve healthy, solid, and sustainable growth. Some of
the main strategies adopted by the Bank are expanding loans through increasing cooperation with strategic partners, controlling cost of funds,
streamlining operations and operating expenses, and improving digital service systems.
Landasan yang Lebih Kuat untuk Pertumbuhan yang Kokoh dan Bermakna
Stronger Foundation for a Solid and Meaningful Growth
Pengembangan fundamental pertumbuhan yang sehat dan solid secara berkelanjutan dapat menghasilkan kinerja yang unggul
dan berdaya tahan di tengah iklim bisnis yang dinamis dan penuh tantangan. Atas dasar tersebut, Bank terus melanjutkan
penguatan dan pembenahan di bidang teknologi informasi, pengembangan pembiayaan, terutama yang mendukung
UMKM, serta penguatan struktur permodalan untuk menjamin pengembangan usaha.
Sustainable development of healthy and solid growth fundamentals can produce excellent performance and be resilient
2022 amidst the uncertain and challenging business climate. On such basis, the Bank continues to strengthen and improve
information technology, develop financing, especially those that support MSMEs, and strengthen the capital structure to
ensure business development.
Memperkuat Pondasi dan Mengelola Tantangan untuk Tumbuh Berkelanjutan
Strengthening the Foundation for Sustainable Growth
Dalam menghadapi berbagai tantangan di industri perbankan nasional, Bank telah menyiapkan fondasi dengan memperkuat
permodalan dan meningkatkan daya saing melalui berbagai inovasi produk dan layanan seperti pengembangan fitur
baru pada aplikasi BANGGA dan memperkenalkan fitur pembayaran Quick Response Code Indonesian Standard (QRIS).
Melalui langkah strategis tersebut, Bank yakin akan dapat terus meningkatkan kepuasan dan loyalitas nasabah untuk
meraih hasil yang lebih baik dan menggapai pertumbuhan berkelanjutan di masa depan.
2021 In facing various challenges in the national banking industry, the Bank has prepared a solid capital foundation and
increased competitiveness through various product and service innovations, such as developing new features on BANGGA
application and introducing payment features, Quick Response Code Indonesian Standard (QRIS). Through these strategic
steps, the Bank is confident to continue to increase customer satisfaction and loyalty to achieve better results and achieve
sustainable growth in the future.
Mengelola Tantangan Menuju Masa Depan Berkelanjutan
Managing Challenges Towards Sustainable Future
Bank Ganesha berkomitmen untuk terus memberikan layanan terbaik dengan tetap mengedepankan protokol kesehatan
ditengah pandemi COVID-19. Bank Ganesha mengutamakan nasabah agar dapat bertransaksi dengan aman dan nyaman
pada era new normal. Selain itu, Bank terus berupaya untuk mempertahankan kelangsungan usaha dengan mengedepankan
prinsip kehati-hatian agar dapat tumbuh secara sehat, berkualitas, dan berkelanjutan.
Bank Ganesha is committed to continuing to provide the best service while prioritizing health protocols amidst the COVID-19
pandemic. Bank Ganesha prioritizes customers so they can make transactions safely and comfortably in the new normal era. In
2020 addition, the Bank strives to maintain business continuity by prioritizing the principle of prudence in order to grow in a healthy,
quality and sustainable manner.
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 1
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Kekuatan Kompetitif
Competitive Strength
01 02
Mitra Strategis yang Kuat Komitmen Tinggi dari
dan Kooperatif Pemegang Saham
Strong and Cooperative Strategic Partners High Commitment from the Shareholders
03
Basis Nasabah yang Loyal
Loyal Customer Base
PT Bank Ganesha Tbk
2 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Pencapaian Tahun 2023
Achievement in 2023
Laba Bersih Tahun Rp
103,97
Berjalan miliar / billion
Net Profit for the Year
125,80%
Pendapatan Bunga
Rp
592,75
miliar / billion
Interest Income
36,76%
Total Ekuitas
Rp
3,24
triliun / trillion
Total Equity
3,36%
Total Aset
Rp
9,40
triliun / trillion
Total Assets
4,84%
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 3
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Daftar Isi
Table of Content
Pejabat Eksekutif 78
1 Kilas Kinerja
Performance Highlights Executive Officers 5 Aspek Pendukung Bisnis
Supporting Business Aspects
Komposisi Pemegang Saham 80
Ikhtisar Keuangan 8 Composition of Shareholders Teknologi Informasi 126
Financial Highlights Information Technology
Komposisi Pemegang Saham 80
Ikhtisar Operasional 12 berdasarkan Status Kepemilikan
Operational Highlights Composition of Shareholders
based on Ownership Status
6 Tata Kelola Perusahaan
Good Corporate Governance
Ikhtisar Saham 12
Share Highlights Komposisi Kepemilikan Saham 81
Dewan Komisaris dan Direksi Komitmen Penerapan GCG 134
Ikhtisar Obligasi 13 Composition of Share Ownership of Commitment to GCG Implementation
Bond Highlights the Board of Commissioners and
Prinsip GCG 134
Board of Directors
Peristiwa Penting 14 GCG Principles
Significant Events Struktur Pemegang Saham Utama 81
dan Pengendali Dasar Penerapan GCG 135
Penghargaan dan Sertifikasi 21 Basis of GCG Implementation
Structure of Major and Controlling
Awards and Certifications
Shareholders Kerangka Penerapan GCG 136
Informasi Entitas Anak, Perusahaan 82 GCG Implementation Framework
2 Laporan Manajemen
Management Report Asosiasi, dan Ventura Bersama Peningkatan Kualitas Penerapan GCG 138
Information on Subsidiaries, Secara Berkelanjutan
Associated Companies, and Joint Continuous Quality Improvements of
Laporan Dewan Komisaris 24 Ventures GCG Implementation
Board of Commissioners’ Report
Kronologi Pencatatan Saham 82
Laporan Direksi 32 Rapat Umum Pemegang Saham 141
Chronology of Share Listing
Board of Directors’ Report General Meeting of Shareholders
Kronologi Pencatatan Efek Lainnya 83
Dewan Komisaris 149
Chronology of Other Securities Listing
Board of Commissioners
3 Profil Perusahaan
Company Profile Informasi Penggunaan Jasa Akuntan 83
Publik dan Kantor Akuntan Publik Direksi 156
Information on the Use of Public Board of Directors
Informasi Perusahaan 42 Accountant and Public Accounting Firm
Company Information Penilaian Kinerja Dewan Komisaris 169
Lembaga dan Profesi Penunjang Pasar 83 dan Direksi
Riwayat Singkat 43 Modal Performance Assessment of the
Brief History Capital Market Supporting Institutions Board of Commissioners and
and Professions Board of Directors
Jejak Langkah 44
Milestones Akses Informasi dan Data Perusahaan 84 Penilaian Kinerja Komite di bawah 170
Visi, Misi, dan Nilai-nilai Perusahaan 46 Access to Company Information and Dewan Komisaris, Komite di bawah
Vision, Mission, and Corporate Values Data Direksi, dan Organ Pendukung Direksi
Performance Assessment of
Kegiatan Usaha 50 Informasi pada Situs Web Perusahaan 85 Committees under the Board of
Business Activities Information on the Company Website Commissioners, Committees under
the Board of Directors, and Supporting
Produk dan Jasa 52
Analisis dan Organs of the Board of Directors
Products and Services
Wilayah Operasional Bank 62
4 Pembahasan Manajemen
Management Discussion and Pengembangan Kompetensi Dewan 171
Analysis Komisaris dan Direksi
Bank Operational Area
Competency Development of the
Struktur Organisasi 64 Board of Commissioners and
Organization Structure Tinjauan Ekonomi dan Industri 88 Board of Directors
Economic and Industrial Overview
Daftar Keanggotaan Asosiasi 66 Nominasi dan Remunerasi Dewan 175
List of Association Membership Tinjauan Operasional 92
Komisaris dan Direksi
Operational Overview
Nomination and Remuneration for the
Profil Dewan Komisaris 67
Tinjauan Keuangan 100 Board of Commissioners and
Profile of the Board of Commissioners
Financial Overview Board of Directors
Profil Direksi 71
Profile of the Board of Directors
PT Bank Ganesha Tbk
4 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Pengelolaan Benturan Kepentingan 181 Kebijakan Anti Korupsi dan Anti Fraud 322 Keberlanjutan Aspek Ekonomi 345
Dewan Komisaris dan Direksi Anti-Corruption and Anti-Fraud Policies Economic Aspect Sustainability
Management of Conflicts of Interest
Pengendalian Gratifikasi 322 Keberlanjutan Aspek Sosial 346
for the Board of Commissioners and
Gratification Control Sosial Aspect Sustainability
Board of Directors
Pakta Integritas 323 Mewujudkan Kepedulian terhadap 361
Komite di bawah Dewan Komisaris 181
Integrity Pact Lingkungan Hidup
Committees under the Board of
Realizing Concern for the
Commissioners Rencana Strategis Bank 323
Environment
Bank Strategic Plan
Komite di bawah Direksi 196
Committees under the Board of Transparansi Kondisi Keuangan 324 Verifikasi Tertulis dari Pihak 367
Directors dan Non-Keuangan Independen
Transparency of Financial and Written Verification from
Organ Pendukung Direksi 219
Non-Financial Conditions Independent Party
Board of Directors’ Supporting Organs
Konglomerasi Keuangan 325 Tanggapan terhadap Umpan Balik 367
Akuntan Publik 232
Financial Conglomeration Laporan Keberlanjutan Tahun
Public Accountant
Sebelumnya
Pembelian Kembali Saham 325 Response to Feedback from Previous
Sistem Manajemen Risiko 234
dan/atau Obligasi Year’s Sustainability Report
Risk Management System
Share and/or Bond Buyback
Pengungkapan Permodalan 248 Tanggung Jawab Laporan Tahunan 369
Pemberian Dana Kegiatan Politik 325 dan Laporan Keberlanjutan
Disclosure of Capital
Provision of Funds for Political Annual Report and Sustainability
Pengungkapan Eksposur Risiko 249 Activities Report Responsibility
Diclosure of Risk Exposure
Penyediaan Dana kepada Pihak 326 Kriteria Penyampaian Laporan 370
Sistem Pengendalian Internal 301 Terkait dan Penyediaan Dana Besar Tahunan Berdasarkan SEOJK
Internal Control System Provision of Funds to Related Parties No. 16/SEOJK.04/2021
and Provision of Large Exposures Criteria for Annual Report
Fungsi Kepatuhan 304
Compliance Function Penyimpangan (Internal Fraud) 326 Submission Based on SEOJK
Irregularities (Internal Fraud) No. 16/SEOJK.04/2021
Program Anti Pencucian Uang, 313
Pencegahan Pendanaan Terorisme dan Penerapan Pedoman Tata Kelola 327 Daftar Pengungkapan Sesuai 388
Pencegahan Pendanaan Proliferasi Perusahaan Terbuka POJK No. 51/POJK.03/2017
Senjata Pemusnah Massal Implementation of Public Company List of Disclosures According
Anti-Money Laundering, Governance Guidelines to Financial Services Authority
Countering the Financing Terrorism Regulation No. 51/POJK.03/2017
Transparansi Praktik Bad 331
and Counter-Proliferation Financing of
Corporate Governance
Weapons of Mass Destruction Program
Perkara Hukum 315
Transparency of Bad Corporate
Governance Practices
8 Laporan Keuangan
Financial Statement
Legal Cases
Lembar Umpan Balik
Sanksi Administratif
Administrative Sanctions
315
7 Laporan Keberlanjutan
Sustainability Report Feedback Form
Kode Etik 316
Code of Conduct Strategi Keberlanjutan 334
Sustainability Strategy
Kebijakan Pemberian 318
Kompensasi Jangka Panjang Dukungan terhadap SDGs 337
Berbasis Kinerja kepada Manajemen Support for SDGs
dan/atau Karyawan Ikhtisar Keberlanjutan 338
Policy for Providing Performance- Sustainability Highlights
Based Long-Term Compensation to
Management and/or Employees Tata Kelola Keberlanjutan 340
Sustainability Governance
Kebijakan Pengungkapan Informasi 318
Information Disclosure Policy Permasalahan terhadap Penerapan 344
Keuangan Berkelanjutan
Sistem Pelaporan Pelanggaran 320 Problems with the Implementation
Whistleblowing System of Sustainable Finance
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 5
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Kilas Kinerja
Performance Highlights
PT Bank Ganesha Tbk
6 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
Page 9
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 7
Page 10
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Ikhtisar Keuangan
Financial Highlights
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2023 2022 2021* Description
Posisi Keuangan Financial Position
Aset Assets
Kas 43.763 61.990 49.497 Cash
Giro pada Bank Indonesia 450.009 720.307 222.783 Current Accounts with Bank Indonesia
Giro pada Bank Lain – Pihak Ketiga 745.311 1.472.360 2.195.717 Current Accounts with Other Banks
Penempatan pada Bank Indonesia dan Bank Lain - Placements with Bank Indonesia and Other Banks -
1.085.274 1.174.749 1.204.764
Pihak Ketiga Third Parties
Efek-Efek - Pihak Ketiga 1.482.867 1.651.080 314.127 Securities - Third Parties
Efek-Efek yang Dibeli dengan Janji Dijual Kembali - Securities Purchased under Agreements to Resell -
1.150.667 766.672 1.895.241
Pihak Ketiga Third Parties
Kredit 4.335.772 2.912.793 2.527.795 Loans
Tagihan Akseptasi - 12.215 6.190 Acceptance Receivables
Cadangan Kerugian Penurunan Nilai (198,254) (63.027) (112.460) Allowance for Impairment Losses
Aset Tetap - Neto 61.547 60.389 61.582 Fixed Assets - Net
Aset Hak Guna - Neto 18.937 22.354 28.430 Right-of-Use Assets - Net
Aset Tak Berwujud - Neto 11.447 11.674 2.127 Intangible Assets - Net
Aset Pajak Tangguhan 105.146 57.102 42.805 Deferred Tax Assets
Aset Lain-Lain - Neto 109.823 107.474 137.352 Other Assets - Net
Total Aset 9.402.309 8.968.132 8.575.950 Total Assets
Liabilitas Liabilities
Liabilitas Segera 11.873 111.586 5.736 Obligations Due Immediately
Simpanan 5.992.039 5.622.951 6.317.788 Deposits
Simpanan dari Bank Lain - Pihak Ketiga 2.238 2.425 2.482 Deposits from Other Banks - Third Parties
Kewajiban Akseptasi - 12.215 6.190 Acceptance Liabilities
Utang Pajak 53.600 16.226 24.405 Taxes Payable
Liabilitas Imbalan Pasca Kerja 28.582 23.126 26.798 Post-Employment Benefits Obligation
Liabilitas Lain-Lain 69.775 40.841 43.662 Other Liabilities
Total Liabilitas 6.158.107 5.829.370 6.427.061 Total Liabilities
Ekuitas Equity
Modal Saham 2.397.100 1.647.100 1.117.506 Share Capital
Tambahan Modal Disetor 692.110 542.110 17.703 Additional Paid-in Capital
Dana Setoran Modal - 900.000 1.000.000 Capital Deposit Funds
Surplus Revaluasi Aset Tetap – Neto 33.746 33.746 33.746 Revaluation Surplus of Fixed Assets - Net
Perubahan Nilai Wajar dari Aset Keuangan yang Fair Value Changes of Securities Measured at
Diukur pada Nilai Wajar melalui Penghasilan (5.342) (8.197) 1.492 Fair Value through Other Comprehensive
Komprehensif Lain Income
PT Bank Ganesha Tbk
8 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2023 2022 2021* Description
Saldo Laba 126.588 24.003 (21.558) Retained Earnings
Total Ekuitas 3.244.202 3.138.762 2.148.889 Total Equity
Total Liabilitas dan Ekuitas 9.402.309 8.968.132 8.575.950 Total Liabilities and Equity
Laba Rugi dan Penghasilan Komprehensif Lain Profit or Loss and Other Comprehensive Income
Pendapatan Bunga 592.752 433.413 317.228 Interest Income
Beban Bunga - Neto 151.033 127.822 145.954 Interest Expense - Net
Pendapatan Bunga - Neto 441.719 305.591 171.274 Interest Income - Net
Pendapatan Operasional Lainnya 51.888 43.222 41.660 Other Operating Income
Beban Operasional Lainnya 221.553 165.957 141.051 Other Operating Expenses
Beban Operasional Lainnya Sebelum Beban Other Operating Expenses Before Provision for
169.665 122.735 99.391
Kerugian Penurunan Nilai Bersih Impairment Losses – Net
Laba Operasional Sebelum Beban Kerugian Income from Operations Before Provision for
272.054 182.856 71.883
Penurunan Nilai Impairment Losses
Beban Kerugian Penurunan Nilai 141.193 119.183 53.255 Provision for Impairment Losses
Laba Operasional 130.861 63.673 18.628 Income from Operations
Beban Non Operasional - Neto (2.077) (6.249) (3.977) Non-Operating Expenses - Net
Laba Sebelum Pajak Penghasilan 128.784 57.424 14.651 Profit Before Income Tax
Beban Pajak 24.819 11.381 3.785 Tax Expense
Laba Bersih Tahun Berjalan yang Diatribusikan kepada: 103.965 46.043 10.866 Net Profit for the Year Attributable to:
Pemilik Entitas Induk 103.965 46.043 10.866 Owners of the Entity
Kepentingan Non Pengendali - - - Non-Controlling Interests
Keuntungan (Kerugian) Komprehensif Lain
1.475 (10.171) (1.102) Other Comprehensive Loss for the Year - Net
Tahun Berjalan - Neto
Total Laba Komprehensif Tahun Berjalan yang Total Comprehensive Income for the Year
105.440 35.872 9.764
Diatribusikan kepada: Attributable to:
Pemilik Entitas Induk 105.440 35.872 9.764 Owners of the Entity
Kepentingan Non Pengendali - - - Non-Controlling Interests
Laba per Saham Dasar/Dilusian (dalam Rupiah penuh) 5,0 2,8 0,97 Basic/Diluted Earnings per Share (in full Rupiah)
Arus Kas Cash Flows
Arus Kas dari Aktivitas Operasi (1.089.925) (1.118.735) 1.715.739 Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi (7.426) (71.690) (5.152) Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan (7.698) 946.095 991.950 Cash Flows from Financing Activities
Kenaikan (Penurunan) Neto Kas dan Setara Kas (1.105.049) (244.330) 2.702.537 Net Increase (Decrease) in Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun 3.429.406 3.673.736 971.199 Cash and Cash Equivalents at Beginning of Year
Kas dan Setara Kas Akhir Tahun 2.324.357 3.429.406 3.673.736 Cash and Cash Equivalents at End of Year
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 9
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2023 2022 2021* Description
Rasio Keuangan dan Kepatuhan (dalam %) Financial and Compliance Ratios (in %)
Rasio Permodalan Capital Ratio
Capital Adequacy Ratio (CAR) dengan
Capital Adequacy Ratio (CAR) by Calculating Credit
Memperhitungkan Risiko Kredit dan Risiko 94,67 106,41 67,78
Risk and Operational Risk
Operasional
Capital Adequacy Ratio (CAR) dengan
Capital Adequacy Ratio (CAR) by Calculating Credit
Memperhitungkan Risiko Kredit, Risiko Pasar, dan 94,38 106,10 67,15
Risk, Market Risk, and Operational Risk
Risiko Operasional
Rasio Aset Produktif Earning Assets Ratio
Aset Produktif Bermasalah dan Aset Non Produktif Non-Performing Earning Assets and Non- Performing
Bermasalah terhadap Total Aset Produktif dan 1,30 1,45 2,49 Non-Earning Assets to Total Earning Assets and
Aset Non Produktif Non-Earning Assets
Aset Produktif Bermasalah terhadap Aset Produktif 0,82 0,86 1,87 Non-Performing Earning Assets to Earning Assets
Cadangan Kerugian Penurunan Nilai (CKPN) Aset Allowance for Impairment Losses (CKPN) of Financial
2,40 0,92 1,62
Keuangan terhadap Aset Produktif Assets to Earning Assets
Non-Performing Loans (NPL) – Neto 0,20 0,68 0,87 Non-Performing Loans (NPL) – Net
Non-Performing Loans (NPL) – Bruto 1,62 2,01 5,13 Non-Performing Loans (NPL) – Gross
Rasio Rentabilitas Profitability Ratio
Return on Assets (ROA) 1,55 0,60 0,23 Return on Assets (ROA)
Return on Equity (ROE) 3,45 2,09 0,95 Return on Equity (ROE)
Beban Operasional terhadap Pendapatan Operasional Operating Expenses to Operating Income
79,36 86,63 94,81
(BOPO) (BOPO)
Net Interest Margin (NIM) 5,80 3,65 3,02 Net Interest Margin (NIM)
Rasio Profitabilitas Profitability Ratio
Rasio Laba terhadap Total Aset 1,11 0,51 0,13 Profit to Asset Ratio
Rasio Laba terhadap Total Ekuitas 3,20 1,47 0,51 Profit to Equity Ratio
Rasio Laba terhadap Pendapatan Bunga 17,54 10,62 3,43 Profit to Interest Income Ratio
Rasio Solvabilitas Solvency Ratios
Rasio Liabilitas terhadap Total Aset 65,50 65,00 74,94 Liability to Total Assets Ratio
Rasio Liabilitas terhadap Total Ekuitas 189,82 185,72 299,09 Liability to Total Equity Ratio
Rasio Aktiva Tetap terhadap Modal 1,90 1,92 2,87 Fixed Assets to Capital Ratio
Rasio Likuiditas Liquidity Ratios
Loan to Deposit Ratio (LDR) 72,36 51,80 40,01 Loan to Deposit Ratio (LDR)
Rasio Kepatuhan Compliance Ratio
Giro Wajib Minimum Statutory Reserve Requirement
Primer – Rupiah 9,18 25,17 11,10 Primary – Rupiah
Sekunder - Rupiah 67,23 46,87 62,89 Secondary - Rupiah
Valuta Asing 4,07 4,01 4,13 Foreign Currency
Posisi Devisa Neto 0,17 0,38 0,38 Net Open Position
*Setelah reklasifikasi. / After reclassification.
PT Bank Ganesha Tbk
10 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Total Aset Total Liabilitas
Total Assets Total Liabilities
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
8.575.950 8.968.132 9.402.309 6.427.061 5.829.370 6.158.107
2021 2022 2023 2021 2022 2023
Total Ekuitas Pendapatan Bunga
Total Equity Interest Income
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
2.148.889 3.138.762 3.244.202 317.228 433.413 592.752
2021 2022 2023 2021 2022 2023
Pendapatan Operasional Lainnya Laba Bersih Tahun Berjalan
Other Operating Income Net Profit for the Year
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
41.660 43.222 51.888 10.866 46.043 103.965
2021 2022 2023 2021 2022 2023
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 11
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Ikhtisar Operasional
Operational Highlights
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2023 2022 2021* Description
Produk Simpanan Deposit Products
Giro 1.937.370 2.317.459 3.411.772 Demand Deposits
Tabungan 546.906 463.751 721.908 Savings Deposits
Deposito Berjangka 3.507.763 2.841.741 2.184.108 Time Deposits
Total 5.992.039 5.622.951 6.317.788 Total
Produk Pinjaman Loan Products
Kredit Modal Kerja 3.040.806 2.057.740 1.594.985 Working Capital Loans
Kredit Investasi 835.244 594.959 586.376 Investment Loans
Kredit Konsumsi 459.722 260.094 346.434 Consumer Loans
Total 4.335.772 2.912.793 2.527.795 Total
*Setelah reklasifikasi. / After reclassification.
Produk Simpanan Produk Pinjaman
Deposit Products Loan Products
(dalam jutaan Rupiah / in million Rupiah) (dalam jutaan Rupiah / in million Rupiah)
6.317.788 5.622.951 5.992.039 2.527.795 2.912.793 4.335.772
2021 2022 2023 2021 2022 2023
Ikhtisar Saham
Share Highlights
Jumlah Saham Volume Kapitalisasi
Harga Harga Harga Beredar Transaksi Pasar
Terendah Tertinggi Penutupan (Lembar Saham) (Lembar Saham) (Rp juta)
Periode Period
Lowest Price Highest Price Closing Price Total Outstanding Transaction Market
(Rp) (Rp) (Rp) Shares Volume Capitalization
(Shares) (Shares) (Rp million)
2023
Triwulan I 64 96 69 23.970.997.103 4.680.000 1.653.999 Quarter I
Triwulan II 60 74 65 23.970.997.103 1.950.000 1.558.115 Quarter II
Triwulan III 63 101 79 23.970.997.103 4.990.000 1.893.709 Quarter III
Triwulan IV 70 87 77 23.970.997.103 2.950.000 1.845.767 Quarter IV
2022
Triwulan I 183 224 199 16.470.997.103 1.661.777.000 3.277.728 Quarter I
Triwulan II 115 159 117 16.470.997.103 504.738.000 1.927.107 Quarter II
Triwulan III 89 126 91 16.470.997.103 629.660.000 1.498.861 Quarter III
Triwulan IV 83 101 87 23.970.997.103 442.620.000 2.085.477 Quarter IV
PT Bank Ganesha Tbk
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Grafik Pergerakan Harga Saham
Graph of Share Price Movement
Volume Perdagangan (Lembar Saham) Harga Penutupan (Rp)
Trading Volume (Shares) Closing Price (Rp)
1.200.000.000 300
1.000.000.000 250
800.000.000 200
600.000.000 150
400.000.000 100
200.000.000 50
- 0
v v
v v
p
p
ar ar
ar ar
n n
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n
b b
n n
b b
s
s
t
t
ay ei
ay ei
r
r
t
t
l
l
Oc Ok
Oc Ok
Ju
Ju
Ap Ap
Ap Ap
No No
No No
Ag
Ag
De De
De De
Ju Ju
Ju Ju
Se
Se
Ja
Ja Ja
Fe Fe
Fe Fe
M M
M M
M M
M M
p
p
c
c
n
r
t
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t
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2022 2023
Volume Perdagangan (Lembar Saham) Harga Penutupan (Rp)
Trading Volume (Shares) Closing Price (Rp)
Aksi Korporasi Corporate Actions
Pada tahun 2023, Bank tidak melakukan aksi korporasi seperti, In 2023, the Bank did not carry out any corporate actions such
pemecahan saham, penggabungan saham, dividen saham, as stock split, reverse stock, stock dividend, bonus shares,
saham bonus, perubahan nilai nominal saham, penerbitan changes in shares’ nominal value, issuance of convertible
efek konversi, serta penambahan dan pengurangan modal. securities, nor capital increase and decrease.
Aktivitas Perdagangan Saham Share Trading Activity
Bank tidak menerima sanksi atas aktivitas perdagangan The Bank did not receive sanctions for share trading
saham, baik berupa penghentian sementara perdagangan activities, either in form of temporary suspension of share
ataupun pembatalan pencatatan saham sepanjang tahun trading or delisting of share throughout 2023. This matter
2023. Hal ini membuktikan bahwa Bank senantiasa patuh proves that the Bank always complies with the provisions
terhadap ketentuan dan peraturan perundang-undangan yang and laws and regulations applicable in Indonesia,
berlaku di Indonesia, khususnya terkait pasar modal. especially regarding the capital market.
Ikhtisar Obligasi
Bond Highlights
Hingga akhir tahun 2023, Bank Ganesha tidak menerbitkan dan Until the end of 2023, Bank Ganesha did not issue nor list
mencatatkan obligasi, sukuk, atau obligasi konversi. bonds, sukuk, or convertible bonds.
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 13
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Peristiwa Penting
Significant Events
Januari / January
24
Direksi Bank Ganesha bersama seluruh Kepala Satuan Kerja, Kepala Divisi, Kepala
Bagian, dan Pemimpin Cabang mengadakan rapat kerja di Hotel Harris Vertu,
Jakarta. Kegiatan rapat kerja ini bertujuan untuk menyampaikan Rencana Bisnis
Bank tahun 2023-2025 yang telah disusun oleh Manajemen dan dipresentasikan
kepada Otoritas Jasa Keuangan.
The Board of Directors of Bank Ganesha together with all Unit Heads, Division
Heads, Section Heads, and Branch Leaders held a work meeting at Harris Vertu
Hotel, Jakarta. This work meeting aimed at conveying the Bank's Business
Plan for 2023-2025, prepared by the Management and presented to Financial
Services Authority.
Maret / March
14
Rapat Umum Pemegang Saham Luar Biasa Bank Ganesha dengan mata acara rapat
“Pengubahan susunan para anggota Direksi dan Dewan Komisaris Perseroan”.
Bank Ganesha’s Extraordinary General Meeting of Shareholders with meeting
agenda "Changes to the composition of the Company's Board of Directors and
Board of Commissioners".
27
Bank Ganesha dan PT Lentera Dana Nusantara (SPinjam) melakukan kerja sama
penerusan pembiayaan (channeling) kepada para peminjam yang mengajukan
layanan pinjaman melalui platform SPinjam.
Bank Ganesha and PT Lentera Dana Nusantara (SPinjam) cooperated on channeling
financing to borrowers who applied for loan services through SPinjam platform.
PT Bank Ganesha Tbk
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April / April
30
Bank Ganesha mengadakan acara halal bihalal dan syukuran HUT Bank Ganesha di
Kantor Pusat Bank Ganesha, Wisma Hayam Wuruk pada Rabu 26 April 2023. Acara
halal bihalal ini diadakan bersamaan dengan momentum perayaan ulang tahun
Bank Ganesha setiap bulan April.
Bank Ganesha organized a halal bihalal (gathering event) and Bank Ganesha's
anniversary celebration event at Bank Ganesha’s Head Office, Wisma Hayam
Wuruk, on Wednesday, April 26, 2023. This event was held at the same time with the
momentum of Bank Ganesha's anniversary celebration every April.
Mei / May
26
Bank Ganesha menyelenggarakan Rapat Umum Pemegang Saham Tahunan dan
Public Expose.
Bank Ganesha held Annual General Meeting of Shareholders and Public Expose.
Juli / July
11
Bank Ganesha dan PT Clemont Finance Indonesia meresmikan kerja sama
penyaluran pembiayaan bersama (joint financing). PT Clemont Finance Indonesia
merupakan perusahaan multifinance yang fokus kepada pembiayaan alat berat,
kendaraan komersial, multiguna dengan tujuan investasi dan modal kerja.
Bank Ganesha and PT Clemont Finance Indonesia inaugurated the cooperation
in distributing joint financing. PT Clemont Finance Indonesia is a multi-finance
company that focuses on financing heavy equipment, commercial vehicles, multi-
purpose for investment, and working capital purposes.
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 15
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Juli / July
28
Bank Ganesha mengadakan kegiatan “Bank Goes to School” di SMA Citra Kasih
yang berlokasi di Citra Garden 5, Jakarta Barat. Kegiatan ini merupakan bagian
dari implementasi program Satu Rekening Satu Pelajar (KEJAR) yang diserukan
oleh Otoritas Jasa Keuangan untuk meningkatkan minat pelajar terhadap
budaya menabung.
Bank Ganesha held “Bank Goes to School” at Citra Kasih High School located in Citra
Garden 5, West Jakarta. This activity is part of the implementation of One Account
One Student (KEJAR) program called out by the Financial Services Authority to
increase students’ interest in the culture of saving.
28
Bank Ganesha mendapatkan penghargaan Indonesia Best Bank Awards 2023
untuk kategori “The Provision of MSME Financing Services” yang diselenggarakan
oleh Warta Ekonomi. Penghargaan diterima oleh Bapak Setiawan Kumala selaku
Direktur Komersial Bank Ganesha.
Bank Ganesha received Indonesia Best Bank Awards 2023 in the category of “The
Provision of MSME Financing Services”, organized by Warta Ekonomi. The award
was received by Mr. Setiawan Kumala as Commercial Director of Bank Ganesha.
31
Setelah melalui audit surveillance pada tanggal 26 dan 27 Juli 2023, Bank Ganesha
mampu mempertahankan Sertifikasi Sistem Manajemen Mutu ISO 9001:2015
yang telah diperoleh sejak tahun 2018. Penerapan Sistem Manajemen Mutu yang
konsisten ini merupakan bukti bahwa Bank senantiasa menciptakan layanan yang
konsisten sehingga dapat memenuhi ekspektasi ataupun kebutuhan nasabah yang
sesuai dengan standar internasional yang dijadikan acuan, dengan demikian Bank
mampu memberikan kepuasan nasabah melalui layanan yang berkualitas.
After going through a surveillance audit on July 26 and 27, 2023, Bank Ganesha
managed to maintain ISO 9001:2015 Quality Management System Certification,
which has been obtained since 2018. This consistent implementation of Quality
Management System is a proof that the Bank always creates consistent services
so that it meets customer expectations or needs in accordance with international
standards used as a reference, thus, the Bank is able to provide customer satisfaction
through quality service.
PT Bank Ganesha Tbk
16 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Agustus / August
15
Bank Ganesha dan PT Esta Kapital Fintek meresmikan kerja sama penerusan
pemberian fasilitas pinjaman (channeling) kepada segmen UMKM.
Bank Ganesha and PT Esta Kapital Fintek inaugurated cooperation in continuing to
provide loan facilities (channeling) to MSME segment.
15
Bank Ganesha meraih predikat Sangat Prima pada Rating Best Bank Performance of
MSMEs Loans 2023 versi Majalah Peluang. Momentum keberhasilan tersebut dikemas
dalam sebuah acara Penganugerahan Best Bank Performance of MSMEs Loans Award
2023 yang didahului dengan Seminar Nasional “Menantang UMKM Go Public” yang
diselenggarakan oleh Majalah Peluang bertempat di Grand Sahid Jaya Hotel, Jakarta.
Bank Ganesha received Very Excellent title in the 2023 Best Bank Performance of
MSMEs Loans Rating according to Peluang Magazine. This momentum of success
was packaged in the event for the 2023 Best Bank Performance of MSMEs Loans
Award, preceded by National Seminar "Challenging MSMEs to Go Public" organized
by Peluang Magazine at Grand Sahid Jaya Hotel, Jakarta.
20
Bank Ganesha hadir dan mendukung acara Kejar Prestasi dan Bangun Generasi
Kita (KREASI BANGKIT) dan puncak Hari Indonesia Menabung (HIM) yang diadakan
oleh Otoritas Jasa Keuangan. Acara tersebut dilaksanakan bertepatan dengan Hari
Indonesia Menabung yang telah diresmikan oleh Presiden Republik Indonesia
Bapak Joko Widodo sejak tahun 2019 sesuai dengan Surat Keputusan Presiden
No. 26 Tahun 2019.
Bank Ganesha attended and supported Pursue Achievement and Build Our
Generation (KREASI BANGKIT) event and the peak of Indonesia Savings Day (HIM)
held by Financial Services Authority. The event was held at the same time with
Indonesia Savings Day, inaugurated by the President of the Republic of Indonesia,
Mr. Joko Widodo, since 2019 under Presidential Decree No. 26 of 2019.
PT Bank Ganesha Tbk
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Agustus / August
25
Bank Ganesha mengadakan kegiatan “Bank Goes to School” di SMPK Rahmani
II yang berlokasi di Bojong Indah, Jakarta Barat. Kegiatan ini merupakan bagian
dari implementasi program Satu Rekening Satu Pelajar (KEJAR) yang diserukan
oleh Otoritas Jasa Keuangan untuk meningkatkan minat pelajar terhadap budaya
menabung.
Bank Ganesha held "Bank Goes to School" event at SMPK Rahmani II, located in
Bojong Indah, West Jakarta. This activity was part of One Account One Student
(KEJAR) program called out by Financial Services Authority to increase students'
interest in the culture of saving.
25
Bank Ganesha berhasil meraih penghargaan 28th Infobank Award 2023 kategori
Excellent Financial Performance Bank yang diselenggarakan oleh Majalah Infobank.
Penghargaan diterima oleh Setiawan Kumala selaku Direktur Komersial Bank
Ganesha, di mana Bank Ganesha merupakan salah satu Bank yang berhasil meraih
predikat kinerja “Sangat Bagus” pada “Rating 106 Bank Versi Infobank 2023”.
Bank Ganesha succeeded in winning the 28th Infobank Award 2023 in the
Excellent Financial Performance Bank category organized by Infobank Magazine.
The award was received by Setiawan Kumala as Commercial Director of Bank
Ganesha, in which Bank Ganesha was one of the banks succeeded in achieving
“Very Good” performance title in “Rating of 106 Banks Version of Infobank 2023”.
29
Bank Ganesha dan PT Mulia Inovasi Digital (Danain) meresmikan kerja sama penerusan
pemberian fasilitas pinjaman (channeling) kepada para peminjam yang mengajukan
melalui platform peer to peer (P2P) lending Danain dengan agunan emas.
Bank Ganesha and PT Mulia Innovation Digital (Danain) inaugurated cooperation to
provide loan facilities (channeling) to borrowers who applied through Danain's peer
to peer (P2P) lending platform with gold collateral.
September / September
13
Bank Ganesha dan Modal Rakyat meresmikan kerja sama penerusan pembiayaan
(channeling) kepada Mitra UMKM melalui platform P2P lending Modal Rakyat
dengan agunan berupa invoice dan cek/bilyet giro.
Bank Ganesha and Modal Rakyat inaugurated cooperation on channeling financing
to MSME partners through Modal Rakyat P2P lending platform with collateral in the
form of invoices and checks/bilyet of current account.
PT Bank Ganesha Tbk
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September / September
15
Bank Ganesha kembali mengadakan kegiatan “Bank Goes to School” di SMPK
Ketapang I yang berlokasi di Jakarta Pusat. Dalam acara yang diikuti oleh 80 pelajar
kelas SMP dan SMA, Bank Ganesha memberikan edukasi keuangan tentang manfaat
dan pentingnya budaya menabung sejak dini untuk para pelajar.
Bank Ganesha held another "Bank Goes to School" event at SMPK Ketapang I,
located in Central Jakarta. The event was attended by 80 middle and high school
students, where Bank Ganesha provided financial education about the benefits
and importance of a culture of saving from the students’ early age.
Oktober / October
9
Bank Ganesha kembali mengadakan kegiatan “Bank Goes to School” di SMAK
Bintang Kejora yang berlokasi di Jakarta Barat. Dalam acara yang diikuti oleh 55
pelajar kelas SMA, Bank Ganesha memberikan edukasi keuangan tentang manfaat
dan pentingnya budaya menabung sejak dini untuk para pelajar.
Bank Ganesha held another "Bank Goes to School" event at SMAK Bintang
Kejora, located in West Jakarta. The event was attended by 55 high school
students, where Bank Ganesha provided financial education about the benefits
and importance of a culture of saving from the students’ early age.
16
Bank Ganesha dan PT Sejahtera Sama Kita (Samakita) meresmikan kerja sama
penerusan pembiayaan (channeling) untuk kebutuhan multiguna peminjam.
Bank Ganesha and PT Sejahtera Sama Kita (Samakita) inaugurated cooperation on
channeling financing for borrowers’ multipurpose needs.
30
Bank Ganesha dan PT Reksa Finance meresmikan kerja sama penyaluran pembiayaan
bersama (joint financing) untuk mobil bekas (tipe komersial dan penumpang) juga
pembiayaan multiguna dengan agunan BPKB.
Bank Ganesha and PT Reksa Finance inaugurated cooperation to distribute joint
financing for used cars (commercial and passenger types) and multipurpose
financing with BPKB collateral.
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
November / November
6
Bank Ganesha dan PT Pembiayaan Digital Indonesia (AdaKami) meresmikan kerja
sama penerusan pembiayaan (channeling) kepada para peminjam melalui platform
P2P AdaKami.
Bank Ganesha and PT Pembiayaan Digital Indonesia (AdaKami) inaugurated
cooperation in channeling financing to borrowers through AdaKami P2P platform.
15
Bank Ganesha kembali mengadakan kegiatan “Bank Goes to School” di SMPK Gloria
2 yang berlokasi di Surabaya. Dalam acara yang diikuti oleh 547 pelajar kelas SMP,
Bank Ganesha memberikan edukasi keuangan tentang manfaat dan pentingnya
budaya menabung sejak dini untuk para pelajar.
Bank Ganesha held another "Bank Goes to School" event at SMPK Gloria 2, located
in Surabaya. The event was attended by 547 junior high school students, where
Bank Ganesha provided financial education about the benefits and importance
of a culture of saving from the students’ early age.
15
Bank Ganesha dan PT Goodworth Investments (Opus Bay) melakukan
penandatangan Nota Kesepahaman (MoU) penyediaan kredit kepemilikan
rumah dan apartemen antara Opus Bay yang merupakan Entitas Anak dari Tuan
Sing Holdings Limited dengan Bank Ganesha. Kerja sama ini bertujuan untuk
memudahkan masyarakat dalam memiliki rumah dan apartemen impian dengan
sistem pembiayaan yang lebih cepat dan mudah.
Bank Ganesha and PT Goodworth Investments (Opus Bay) signed a Memorandum
of Understanding (MoU) to provide home and apartment ownership loans
between Opus Bay, a subsidiary of Tuan Sing Holdings Limited, and Bank
Ganesha. This cooperation aims to facilitate people to own their dream house and
apartment with a faster and easier financing system.
17
Bank Ganesha menerima penghargaan dari Economic Review yaitu The Best Indonesia
Finance for “Public Company” 2023 untuk kategori Aset Rp5 T – 10 T dengan predikat
Platinum Award (A) (Very Excellent). Penerimaan penghargaan secara online diwakili
oleh Bapak Arif Wicaksono selaku Direktur Keuangan dan Treasury Bank Ganesha.
Bank Ganesha received an award from Economic Review, The Best Indonesia
Finance for "Public Company" 2023 for Asset category of Rp5T – 10T with
the title Platinum Award (A) (Very Excellent). The online award reception was
represented by Mr. Arif Wicaksono as Finance and Treasury Director of Bank Ganesha.
29
Bank Ganesha kembali mengadakan kegiatan “Bank Goes to School” di SMK Karmel
yang berlokasi di Tangerang. Dalam acara yang diikuti oleh 34 pelajar kelas 10,
Bank Ganesha memberikan edukasi keuangan tentang manfaat dan pentingnya
budaya menabung sejak dini untuk para pelajar.
Bank Ganesha held another "Bank Goes to School" event at Vocational School
Karmel, located in Tangerang. The event was attended by 34 students of 10th grade,
where Bank Ganesha provided financial education about the benefits and importance
of a culture of saving from the students’ early age.
PT Bank Ganesha Tbk
20 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Penghargaan dan Sertifikasi
Awards and Certifications
Indonesia Best Bank Best Bank Performance Infobank Award
Awards of MSMEs Loans Award Kategori / Category:
Kategori / Category: Kategori / Category: Excellent Financial
The Provision of MSME KBMI 1 berpredikat Sangat Prima Performance Bank
Financing Services dengan Aset Rp1 T - Rp10 T Tanggal / Date:
Tanggal / Date: KBMI 1 rated Very Excellent with 25 Agustus / August 2023
28 Juli / July 2023 Assets of Rp1 T - Rp10 T Penyelenggara / Organizer:
Penyelenggara / Organizer: Tanggal / Date: Majalah Infobank / Magazine
Warta Ekonomi 15 Agustus / August 2023
Penyelenggara / Organizer:
Majalah Peluang / Magazine
Sertifikasi Sistem Indonesia Finance Award
Manajemen Mutu ISO 9001:2015 Kategori / Category:
Certification of The Best Indonesia Finance
Quality Management System for “Public Company” Platinum Award
ISO 9001:2015 (Very Excellent) Kategori Aset
Rp5 T - Rp10 T
Kategori / Category:
The Best Indonesia Finance
-
for “Public Company” Platinum Award
Tanggal / Date: (Very Excellent) Asset Category
30 September / September 2023 - 3 of Rp5 T - Rp10 T
April / April 2024
Tanggal / Date:
Penyelenggara / Organizer: 17 November / November 2023
TCL, JAS-ANZ, IAF
Penyelenggara / Organizer:
dan / and PAC
Economic Review
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Manajemen
Management Report
PT Bank Ganesha Tbk
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PT Bank Ganesha Tbk
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Laporan Dewan Komisaris
Board of Commissioners’ Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Dengan penuh rasa syukur kepada Tuhan Yang Maha Esa, With great gratitude to the Almighty God, PT Bank Ganesha
PT Bank Ganesha Tbk dapat melalui tahun 2023 yang penuh Tbk can properly go through 2023 that is full of dynamics,
dinamika, tantangan, dan ketidakpastian dengan baik. challenges, and uncertainty. This achievement cannot be
Pencapaian ini tidak terlepas dari dedikasi dan komitmen separated from the dedication and commitment of all levels
seluruh jajaran manajemen dan karyawan Bank dalam of the Bank management and employees in performing their
menjalankan tugasnya. Dengan kepemimpinan yang duties. With visionary leadership, the Bank management
visioner, manajemen Bank telah mampu mengarahkan has been able to direct strategic steps appropriately,
langkah-langkah strategis secara tepat, mengelola manage resources efficiently, and maintain the stability
sumber daya dengan efisien, serta menjaga stabilitas dan and sustainable growth of the Bank.
pertumbuhan Bank yang berdaya tahan.
Selama tahun 2023, Dewan Komisaris telah mengawasi Throughout 2023, the Board of Commissioners supervised the
pengelolaan Bank yang dijalankan oleh Direksi dan Bank management performed by the Board of Directors and
manajemen, memberikan pandangan dan saran, serta turut management, provided guidance and recommendations, and
memastikan terpenuhinya seluruh ketentuan Anggaran helped ensure the fulfillment of all provisions of the Articles
Dasar, peraturan perundang-undangan, maupun peraturan of Association, laws and regulations, and other applicable
perbankan lainnya yang berlaku. Pandangan dan saran banking regulations. Such guidance and recommendations
tersebut telah disampaikan jajaran Dewan Komisaris were submitted by the Board of Commissioners through
melalui rapat-rapat gabungan bersama Direksi yang joint meetings with the Board of Directors which
membahas progres pencapaian Rencana Bisnis Bank (RBB) discussed the progress in achieving the Bank Business
tahun 2023, seperti kinerja operasional dan keuangan, Plan (RBB) for 2023, such as operational and financial
manajemen risiko, sistem pengendalian internal, serta performance, risk management, internal control system,
implementasi upaya pencegahan aktivitas pencucian uang and implementation of efforts to prevent money laundering
dan pencegahan pendanaan terorisme (APU-PPT). and terrorist financing (AML-CFT) program.
Dukungan dan kerja sama dari seluruh pemangku Support and cooperation from all stakeholders,
kepentingan pun, termasuk para Pemegang Saham, menjadi including Shareholders, are the driving force for this
pendorong kesuksesan ini. Karenanya, dengan semangat success. Therefore, with the same sense of enthusiasm,
yang sama, Dewan Komisaris terus memperkuat fondasi the Board of Commissioners continues to strengthen the
yang telah dibangun agar Bank dapat terus berkembang foundations that have been built so that the Bank can
dan memberikan nilai tambah bagi semua pihak yang continue to develop and provide added value for all involved
terlibat. Hal ini termasuk pada mempertanggungjawabkan parties. This matter includes taking responsibility for the
pelaksanaan tugas dan tanggung jawab kami melalui implementation of our duties and responsibilities through
Laporan Dewan Komisaris ini. this Board of Commissioners’ Report.
Kondisi Ekonomi dan Industri Perbankan Economic Conditions and Banking Industry
Tahun 2023 in 2023
Tahun 2023 ditandai dengan realita global yang serba The year 2023 was marked by a complex global reality that
kompleks dan penuh dengan ketidakpastian. Di tengah was full of uncertainty. Amidst the fiscal pressure risk from
risiko tekanan fiskal Amerika Serikat serta kondisi ekonomi the United States and the slowing economic conditions of
RRC dan Eropa yang melambat, konflik antar Ukraina dan PRC and Europe, conflicts between Ukraine and Russia
Rusia serta negara-negara Timur Tengah turut menarik as well as Middle Eastern countries also attracted some
perhatian tanpa penyelesaian yang jelas. Hal ini berpotensi attention with no clear resolution. This matter could
menimbulkan volatilitas dan tekanan proteksionisme potentially cause volatility and protectionist pressures in
di sektor keuangan, termasuk perbankan. Bank Dunia financial sector, including banking. World Bank stated that
PT Bank Ganesha Tbk
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Marcello Theodore Taufik
Presiden Komisaris
President Commissioner
PT Bank Ganesha Tbk
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menyampaikan bahwa realisasi pertumbuhan ekonomi the realization of global economic growth in 2023 was only
global di tahun 2023 hanya sebesar 3,0%, lebih rendah 3.0%, lower than the previous year of 3.4%.
dibandingkan tahun sebelumnya sebesar 3,4%.
Meski demikian, kondisi ekonomi nasional masih berada Nevertheless, the national economic condition remained
dalam kategori negara dengan pertumbuhan ekonomi in the category of countries with highest economic
tertinggi di kawasan ASEAN dan G20, di mana total Produk growth in ASEAN and G20 regions, in which the total
Domestik Bruto (PDB) mencapai Rp20.892,4 triliun atau Gross Domestic Product (GDP) reached Rp20,892.4
tumbuh 5,04% dari tahun sebelumnya. Tingkat inflasi juga trillion or grew by 5.04% from the previous year. The
tetap terkendali pada angka 2,61%, yang mana lebih rendah inflation rate also stayed under control at 2.61%, lower
dari proyeksi awal tahun 2023 sebesar 3,6%. Begitu pun than the initial projection for 2023 of 3.6%. Likewise,
dengan industri perbankan nasional yang tetap resilien dan the national banking industry remained resilient and
berdaya saing di tengah tantangan suku bunga acuan yang competitive amidst the challenges of high benchmark
tinggi. Hal ini didukung oleh tingkat profitabilitas (ROA) interest rates. This was supported by the relatively high
dan permodalan (CAR) yang relatif tinggi, masing-masing levels of profitability (ROA) and capital (CAR), by 2.78%
sebesar 2,78% dan 27,75%. Dari sisi kinerja intermediasi, and 27.75%, respectively. In regards to the intermediation
struktur kredit juga tumbuh 10,61% menjadi Rp7.186,94 performance, the credit structure also grew by 10.61% to
triliun. Pertumbuhan ini ditopang oleh sisi permintaan yang Rp7,186.94 trillion. This growth was supported by positive
positif di sektor korporasi dan rumah tangga. demand in corporate and household sectors.
Penilaian atas Kinerja Direksi Assessment of the Board of Directors'
Performance
Pengawasan terhadap Perumusan Implementasi Supervision of Strategy Implementation and
Strategi Formulation
Dewan Komisaris menilai bahwa Direksi telah berhasil The Board of Commissioners evaluated that the Board
menjalankan tugas dan tanggung jawabnya dengan sangat of Directors succeeded in performing its duties and
baik di sepanjang tahun 2023, meskipun dihadapkan pada responsibilities commendably throughout 2023, even
tantangan dan kondisi ekonomi yang dinamis. Selain itu, though it was faced with challenges and dynamic
Direksi juga berhasil mengatasi setiap tantangan bisnis economic conditions. In addition, the Board of Directors
sesuai dengan Rencana Bisnis Bank (RBB) yang ditetapkan, also successfully overcame every business challenge in
dengan strategi dan target yang realistis. Kesimpulan ini accordance with the established Bank Business Plan (RBB),
didasarkan pada hasil pengawasan terhadap pelaksanaan with realistic strategies and targets. This conclusion is
RBB sesuai dengan peraturan yang berlaku, dengan disertai based on the monitoring results of RBB implementation in
penyampaian Laporan Pengawasan Pelaksanaan RBB accordance with the applicable regulations, accompanied by
kepada Otoritas Jasa Keuangan (OJK) secara teratur. the regular submission of RBB Implementation Monitoring
Reports to the Financial Services Authority (OJK).
Secara teknis, pelaksanaan fungsi pengawasan dan pemberian Technically, the implementation of the supervisory
nasihat terkait perumusan dan implementasi strategi Bank and advisory functions regarding the Bank's strategy
dilakukan dengan dibantu oleh komite-komite yang berada implementation and formulation is carried out with the
di bawah Dewan Komisaris, untuk kemudian diputuskan assistance of committees under the Board of Commissioners,
secara sistematis melalui musyawarah mufakat dengan jajaran and then decided systematically through deliberation for
Direksi. Sepanjang tahun 2023, kami telah melaksanakan consensus with the Board of Directors. Throughout 2023,
rapat internal Dewan Komisaris sebanyak 12 kali dan rapat we held 12 internal meetings of the Board of Commissioners
gabungan dengan Direksi sebanyak 7 kali. Langkah proaktif and 7 joint meetings with the Board of Directors. This
ini digiatkan guna menyelaraskan persepsi bersama dan proactive step is taken to harmonize shared perceptions
meminimalisir terjadinya risiko kesalahpahaman dalam and minimize the risk of misunderstandings in realizing
mewujudkan tujuan sesuai dengan RBB. objectives in accordance with the RBB.
Pandangan terhadap Kinerja Operasional dan Assessment on Operational and Financial
Keuangan Performance
Berdasarkan pengawasan Dewan Komisaris, Direksi telah Based on the Board of Commissioners’ supervision,
menjalankan tugas dan tanggung jawabnya sekaligus the Board of Directors performed its duties and
mengupayakan strategi terbaik guna menjaga stabilitas responsibilities while pursuing best strategy to maintain
PT Bank Ganesha Tbk
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performa usaha di tahun 2023. Kami melihat Bank the stability of business performance in 2023. We observed
telah berkembang dan tetap mencatatkan kinerja yang that the Bank developed and continued to record brilliant
cemerlang dengan peningkatan laba operasional sebesar performance with an increase in income from operations
105,52% dan laba bersih tahun berjalan sebesar 125,80%. by 105.52% and profit for the year by 125.80%. Amid the
Di tengah meningkatnya persaingan dan menurunnya increasing competition and decreasing liquidity in third
likuiditas di pasar penghimpunan dana pihak ketiga (DPK), party funds (DPK) market, the Bank again showed an
Bank kembali menunjukkan peningkatan sebesar 6,56%. increase of 6.56%. This increase in DPK was followed by
Peningkatan DPK ini diikuti peningkatan penyaluran dana an increase in loan fund distribution (LDR) to 72.36%,
pinjaman (LDR) menjadi 72,36% sehingga total penyaluran as a result, the Bank's total loan distribution grew by
kredit Bank tumbuh 48,85%. Pertumbuhan ini tetap terjaga 48.85%. This growth remained maintained and healthy
dan sehat sebagaimana terlihat dari rasio NPL gross dan NPL as seen from the gross NPL and net NPL ratios that
net yang dapat ditekan hinggal ke level 1,62% dan 0,20%. were reduced to levels of 1.62% and 0.20% respectively.
Kinerja cemerlang tersebut kami yakini sebagai hasil dari We believe this brilliant performance is the result of
konsistensi jajaran Direksi dalam mengimplementasikan the Board of Directors’ consistency in implementing
strategi yang adaptif, peka terhadap peluang, serta adaptive strategies, being sensitive to opportunities,
mengoptimalkan kerja sama dengan pihak-pihak strategis and optimizing cooperation with strategic parties in
dalam mengembangkan pelayanan yang optimal developing optimal services based on sustainable finance.
berlandaskan keuangan berkelanjutan. Dalam ruang In such scope, abilities to read market signals and maintain
lingkup tersebut, kemampuan membaca sinyal pasar dan flexibility are important points. The Bank continues
menjaga fleksibilitas merupakan poin penting. Bank terus to serve customers properly, without any reduction
melayani nasabah dengan baik, tanpa adanya pengurangan in the service quality provided.
kualitas layanan yang diberikan.
Pandangan terhadap Penerapan Tata Kelola Views on Corporate Governance
Perusahaan Implementation
Komitmen Bank dalam mencapai keuangan berkelanjutan The Bank's commitment to achieving sustainable finance
tidak terlepas dari penerapan prinsip-prinsip tata kelola cannot be separated from the implementation of the good
perusahaan yang baik (GCG). Penerapan GCG secara corporate governance (GCG) principles. Comprehensive
komprehensif dan berkesinambungan menjadi dasar proses and continuous implementation of GCG is the basis of the
dan mekanisme pengelolaan Bank pada setiap kegiatannya. Bank's management process and mechanism in every
Penerapan prinsip GCG di Bank telah berjalan dengan baik activity. The implementation of GCG principles at the
dan terus menunjukkan peningkatan yang berkelanjutan, Bank has run well and continues to show continuous
termasuk dalam struktur, proses, dan hasil tata kelola yang improvement, including in governance structure, process,
dapat dinyatakan telah sesuai dengan ketentuan yang and results, which is in accordance with the applicable
berlaku. Berdasarkan hasil penilaian (self-assessment) atas regulations. Based on the self-assessment results of GCG
pelaksanaan GCG, Bank telah mendapatkan peringkat 2, implementation, the Bank has received a rating of 2,
yang termasuk pada kategori “baik”. which is included in the "good" category.
Bank juga mampu mempertahankan sertifikasi Sistem The Bank also manages to maintain the Quality Management
Manajemen Mutu sesuai ISO 9001:2015 yang telah diperoleh System certification in line with ISO 9001:2015 which has
sejak tahun 2018. Sertifikasi ini menandakan komitmen been obtained since 2018. This certification indicates the
Bank dalam memberikan layanan berkualitas tinggi kepada Bank's commitment to providing high quality services to
nasabah serta menjaga standar mutu yang tinggi dalam customers and maintaining high quality standards in every
setiap aspek operasional, guna meningkatkan kinerja dan operational aspect, in order to improve the performance
keberlanjutan aktivitas bisnis yang dijalankan. and sustainability of business activities carried out.
Penilaian Kinerja Komite di Bawah Dewan Performance Assessment of Committees
Komisaris Under the Board of Commissioners
Dalam menjalankan fungsi pengawasan, Dewan Komisaris The Board of Commissioners receives assistance from three
didukung oleh Komite Audit, Komite Remunerasi committees, namely the Audit Committee, Remuneration
dan Nominasi, serta Komite Pemantau Risiko. Secara and Nomination Committee, and Risk Monitoring Committee
PT Bank Ganesha Tbk
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keseluruhan, Dewan Komisaris menilai bahwa ketiga to carry out its supervisory function. Overall, the Board of
komite tersebut telah menjalankan tugasnya dengan baik Commissioners evaluated the performance of the three
selama tahun 2023. Seluruh rekomendasi yang diberikan committees throughout 2023 as satisfactory. The Board of
telah diterima dengan baik oleh Dewan Komisaris dan Commissioners properly accepted all recommendations
menjadi pertimbangan penting dalam proses pengambilan and considered them importantly when making decisions
keputusan terhadap usulan-usulan yang diajukan oleh on proposals submitted by the Board of Directors. Though
Direksi. Meskipun masing-masing memiliki spesifikasi dan each committee has different specifications and functions,
fungsi yang berbeda, atas izin Dewan Komisaris, Komite- with the Board of Commissioners’ permission, these
Komite tersebut dapat melakukan komunikasi dan diskusi Committees can communicate and discuss directly with
langsung dengan jajaran manajemen di bawah Direksi guna the management under the Board of Directors in order to
memberikan masukan yang konstruktif, sesuai dengan provide constructive input, in line with the objectives and
tujuan dan kondisi perkembangan Bank. conditions of the Bank's development.
Pandangan terhadap Prospek Usaha yang Views on Business Prospects Prepared by
Disusun Direksi the Board of Directors
Berdasarkan kondisi ekonomi nasional maupun industri Based on the relatively stable national economic conditions
jasa keuangan yang cukup stabil hingga saat ini, kami and the financial services industry to date, we agree with the
sependapat dengan Direksi seputar prospek usaha Bank yang Board of Directors regarding the Bank's business prospects
akan tumbuh positif di tahun 2024. Perumusan target-target that will grow positively in 2024. The formulation of targets
yang telah disusun oleh Direksi dan manajemen memiliki prepared by the Board of Directors and management
potensi besar dalam realisasi pencapaiannya. Kami melihat has great potential in realizing their achievements. We
bahwa Direksi telah mengidentifikasi dengan baik faktor- observe that the Board of Directors has properly identified
faktor internal dan eksternal yang dapat memengaruhi internal and external factors that may affect the Bank's
kinerja Bank. Selain itu, strategi yang diusulkan oleh performance. In addition, the strategy proposed by the
Direksi juga telah sesuai dengan kondisi pasar yang terus Board of Directors is also in accordance with changing
berubah dan telah memperhitungkan berbagai risiko yang market conditions and has considered various risks
mungkin timbul. that may arise.
Kami percaya bahwa dengan dukungan yang tepat dari We believe that with the appropriate support from all
seluruh pemangku kepentingan, Bank Ganesha akan stakeholders, Bank Ganesha will achieve the predetermined
mampu mencapai tujuan-tujuan yang telah ditetapkan. objectives. The Board of Commissioners also encourages the
Dewan Komisaris juga mendorong Direksi untuk secara Board of Directors to consistently direct an excellent credit
konsisten mengarahkan sistem kredit yang unggul dengan system by always considering the growth of funds and quality
senantiasa mempertimbangkan pertumbuhan dana dan human resources. Amid the increasingly fierce competition,
SDM yang berkualitas. Di tengah persaingan yang semakin we always support the adaptive and measurable strategies
ketat, kami senantiasa mendukung strategi adaptif serta proposed by the Board of Directors while continuing to
terukur yang diajukan Direksi dengan tetap berkontribusi actively contribute to maximize the potential properly.
aktif untuk memaksimalkan potensi dengan baik.
Perubahan Komposisi Dewan Komisaris Changes in the Board of Commissioners’
Composition
Berdasarkan Keputusan RUPS Luar Biasa tanggal 14 Maret Based on the Extraordinary GMS Resolution dated March
2023, komposisi anggota Dewan Komisaris Bank Ganesha 14, 2023, the Board of Commissioners’ composition of Bank
mengalami perubahan. RUPS menyetujui pengangkatan Ganesha has changed. GMS approved the appointment
Bapak Trisna Chandra sebagai Komisaris Independen. of Mr. Trisna Chandra as Independent Commissioner.
Pengangkatan tersebut telah memperoleh persetujuan This appointment received approval from the Financial
dari Otoritas Jasa Keuangan berdasarkan Surat Keputusan Services Authority based on the Decision Letter of Board of
Anggota Dewan Komisioner Otoritas Jasa Keuangan Commissioners’ Members of the Financial Services Authority
No. KEPR-10/D.03/2023 tanggal 31 Maret 2023. No. KEPR-10/D.03/2023 dated March 31, 2023.
PT Bank Ganesha Tbk
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Dengan demikian, susunan anggota Dewan Komisaris Bank Thus, the composition of the Bank's Board of Commissioners
per 1 Mei 2023 terdiri dari: as of May 1, 2023, consists of:
Jabatan Nama
Position Name
Presiden Komisaris / President Commissioner Marcello Theodore Taufik
Wakil Presiden Komisaris / Vice President Commissioner Lisawati
Komisaris Independen / Independent Commissioner Sudarto
Komisaris Independen / Independent Commissioner Trisna Chandra
Penutup Closing
Dengan segala kerendahan hati, kami menyampaikan apresiasi With all humility, we wish to express appreciation and
dan ucapan terima kasih sebagai bentuk penghargaan atas recognition to the dedication poured out by the Board
dedikasi yang telah dicurahkan oleh Direksi, manajemen, of Directors, management, and all employees involved
dan seluruh karyawan yang terlibat dalam pertumbuhan in the growth and development of the Bank in 2023. All
dan pengembangan Bank di tahun 2023. Segala bentuk forms of support provided encourage our enthusiasm
dukungan yang diberikan mendorong semangat kami in overseeing the sustainable business management in
dalam mengawasi pengelolaan bisnis yang berkelanjutan di financial services sector in Indonesia.
sektor jasa keuangan di Indonesia.
Apresiasi dan terima kasih turut disampaikan kepada We also extend our appreciation and thanks to Shareholders,
Pemegang Saham, pemangku kepentingan, nasabah, debitur, stakeholders, customers, debtors, and business partners
dan mitra kerja yang telah bekerja sama sekaligus memberikan who have provided support and trust on us. We expect
dukungan dan kepercayaan kepada kami. Semoga hubungan that the good relationship created to date can continue
baik yang telah tercipta hingga saat ini dapat terus terjalin to be established as a synergistic step in seeking inclusive
sebagai langkah sinergis dalam mengupayakan bisnis yang business and providing a positive impact.
inklusif dan memberikan dampak positif.
Jakarta, April 2024
Atas nama Dewan Komisaris
On behalf of the Board of Commissioners
PT BANK GANESHA TBK
Marcello Theodore Taufik
Presiden Komisaris
President Commissioner
PT Bank Ganesha Tbk
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Dari Kiri ke Kanan / From Left to Right:
Trisna Chandra (Komisaris Independen / Independent Commissioner); Lisawati (Wakil Presiden Komisaris /
Vice President Commissioner); Marcello Theodore Taufik (Presiden Komisaris / President Commissioner); dan / and
Sudarto (Komisaris Independen / Independent Commissioner).
Dewan Komisaris
Board of Commissioners
PT Bank Ganesha Tbk
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PT Bank Ganesha Tbk
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Laporan Direksi
Board of Directors’ Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Pertama-tama marilah kita panjatkan puji syukur ke hadirat First of all, we would like to express our gratitude to the
Tuhan YME, bahwa atas penyertaan Tuhan Yang Maha presence of the God Almighty for His blessings in PT Bank
Esa, PT Bank Ganesha Tbk berhasil melalui tahun 2023 Ganesha Tbk so that it can successfully pass the 2023
dengan baik. Dalam menghadapi ketidakpastian yang year properly. In facing continuing uncertainty, the Bank
terus berlanjut, Bank berhasil mempertahankan posisinya managed to maintain its position as one of the business
sebagai salah satu pelaku usaha dalam industri perbankan. actors in banking industry. Every step and decision made
Setiap langkah dan keputusan yang diambil tidak terlepas cannot be separated from the support, hard work, and
dari dukungan, kerja keras, dan dedikasi seluruh tim yang dedication of the entire team who are part of the Bank’s
menjadi bagian dari kesuksesan Bank. Adapun capaian success. The achievements are in line with the Bank's
tersebut telah sejalan dengan misi Bank untuk menyediakan mission to provide reliable and trusted banking solutions
solusi perbankan yang andal sekaligus terpercaya bagi for customers. Proactive steps have been implemented
nasabah. Langkah-langkah proaktif telah diterapkan dengan with due observance of risk mitigation principles in
tetap berlandaskan pada prinsip mitigasi risiko dalam achieving business efficiency. Furthermore, on this
mencapai efisiensi usaha. Selanjutnya pada kesempatan auspicious occasion, allow us to deliver the Board of
yang baik ini perkenankan kami menyampaikan laporan Directors' accountability report for the 2023 fiscal year.
pertanggungjawaban Direksi untuk tahun buku 2023.
Tinjauan Ekonomi dan Industri Perbankan Economic and Banking Industry Review
Hingga penghujung tahun 2023, kondisi perekonomian global Until the end of 2023, global economic conditions
masih diliputi ketidakpastian. Risiko ekonomi dunia yang remained shrouded in uncertainty. World economic
dipicu oleh dinamika negara-negara maju, termasuk Amerika risks triggered by the dynamics of developed countries,
Serikat, China, dan Eropa, telah memengaruhi prospek including the United States, China, and Europe, have
pertumbuhan ekonomi global secara keseluruhan. Tantangan affected the overall global economic growth prospects.
inflasi, suku bunga yang tinggi, dan tekanan fiskal berpotensi The challenges of inflation, high interest rates, and fiscal
memicu volatilitas di sektor keuangan maupun peningkatan pressure have the potential to trigger volatility in financial
proteksionisme perdagangan yang menyebabkan disrupsi sector and increase trade protectionism which can
rantai pasok yang signifikan dan mendorong terjadinya cause significant supply chain disruption and encourage
inflasi. Inflasi global mencapai 6,8% dengan pertumbuhan inflation. The global inflation reached 6.8% with economic
ekonomi yang hanya mencapai 3,0% atau lebih rendah dari growth that only reached 3.0% or lower than the that
tahun sebelumnya yang tercatat sebesar 3,4%. of the previous year which was recorded at 3.4%.
Namun, di tengah kondisi global yang dinamis, Indonesia tetap However, amidst dynamic global conditions, Indonesia
menjadi negara dengan pertumbuhan ekonomi tertinggi remained the country with highest economic growth
di ASEAN dan negara-negara yang tergabung dalam G20. in ASEAN and countries of G20 members. Until
Hingga Desember 2023, pertumbuhan ekonomi nasional December 2023, the national economic growth was
tercatat sebesar 5,05%. recorded at 5.05%.
PT Bank Ganesha Tbk
32 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Lenny Sugihat
Presiden Direktur
President Director
PT Bank Ganesha Tbk
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Begitu pula dengan industri perbankan Indonesia tahun Likewise, Indonesian banking industry in 2023 remained
2023 yang tetap resilien dan sehat. Kinerja kredit nasional resilient and healthy. National credit performance grew
tumbuh 10,61% dengan pertumbuhan tertinggi pada jenis by 10.61% with its highest growth in investment loan and
kredit investasi dan modal kerja, yaitu masing-masing working capital loan by 12.26% and 10.05%, respectively.
sebesar 12,26% dan 10,05%. Kualitas kredit juga tetap Loan quality was also maintained with a net NPL ratio of
terjaga dengan rasio NPL neto sebesar 0,75% dan NPL bruto 0.75% and gross NPL of 2.19%. The total third party funds
sebesar 2,19%. Total penghimpunan dana pihak ketiga (DPK) reached Rp8,457.93 trillion or grew by 3.73%, with
(DPK) mencapai Rp8.457,93 triliun atau tumbuh 3,73%, current accounts as the largest contributor to growth by
dengan giro sebagai kontributor pertumbuhan terbesar, 4.57%. This was coupled with the increase in loan to deposit
yaitu 4,57%. Hal ini disertai dengan meningkatnya loan to ratio (LDR) to 84.11%.
deposit ratio (LDR) menjadi 84,11%.
Tantangan dan Strategi Keberlanjutan Sustainability Challenges and Strategies
Tahun 2023 telah menjadi tahun yang penuh tantangan bagi The year 2023 was full of challenges for the Bank, particularly
Bank, terutama dalam menghadapi dinamika ekonomi dan in facing changing economic and ever-changing industry.
industri yang terus berubah. Salah satu tantangan utama One of the main challenges faced was the increase in interest
yang dihadapi adalah kenaikan suku bunga, yang secara rates, which directly affect the controlling the Bank's cost of
langsung berdampak pada pengendalian biaya dana Bank. funds. On the other side, adjusting loan interest rate must
Di sisi lain, penyesuaian suku bunga kredit juga harus also be carried out carefully as it could affect on reducing
dilaksanakan secara hati-hati karena dapat berdampak loan quality. Therefore, efficiency measures in various fields
terhadap penurunan kualitas kredit. Oleh karena itu, are important for the Bank.
langkah efisiensi di berbagai bidang menjadi hal yang
penting bagi Bank.
Selain itu, pada pertengahan tahun 2023 Bank berhasil In addition, in mid-2023, the Bank succeeded in replacing
melakukan penggantian core banking system. Penggantian the core banking system. This replacement was one of the
core banking system merupakan salah satu upaya Bank Bank's efforts to improve banking services to the public,
dalam rangka meningkatkan layanan perbankan kepada expand the range of services and products, and make the
masyarakat, memperluan jangkauan layanan dan produk, Bank's operations run efficiently.
serta efisiensi operasional Bank.
Dalam menghadapi tantangan secara menyeluruh, Bank In facing the overall challenges, the Bank has prepared a
telah merumuskan strategi keberlanjutan yang komprehensif. comprehensive sustainability strategy. Credit expansion
Ekspansi kredit melalui peningkatan kerja sama dengan through increased cooperation with fintech and financial
fintech dan lembaga jasa keuangan (LJK) berlandaskan services institutions (LJK) based on digital services and
layanan digital serta memperbaiki struktur penyaluran improving fund distribution structure are the main strategies
dana menjadi strategi utama yang ditempuh Bank. Selain pursued by the Bank. In addition, the Bank also focuses on
itu, Bank juga berfokus pada penghimpunan dana dengan funding by controlling the cost of funds and maintaining
mengendalikan cost of fund, dan menjaga keseimbangan a healthy balance between funding and lending, which
antara penghimpunan dana dengan penyaluran dana yang in turn is expected to have a positive impact on financial
sehat yang pada gilirannya diharapkan berdampak positif intermediary ratio and better profitability. To achieve its
pada rasio financial intermediatory dan profitabilitas yang sustainability, the Bank continues to build a digital service
lebih baik. Dalam upaya mencapai keberlanjutan, Bank foundation expected to be an income source from fee-based
terus membangun pondasi layanan digital yang diharapkan and low-cost funds (CASA).
mampu menjadi sumber pendapatan dari fee-based
dan dana murah (CASA).
Pencapaian Kinerja di Tahun 2023 Performance Achievements in 2023
Pencapaian kinerja operasional dan keuangan Bank di The Bank's operational and financial performance
tahun 2023 secara umum tercatat baik dan sesuai dengan achievements in 2023 were generally recorded good and in
PT Bank Ganesha Tbk
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harapan manajemen. Di tahun 2023, Bank masih berada line with the management's expectations. In 2023, the Bank
dalam Kelompok Bank berdasarkan Modal Inti (KBMI) 1, remained in Bank Group based on Core Capital (KBMI) 1, but
namun telah mampu meningkatkan pangsa pasar. Pangsa managed to increase market share. The market share based
pasar berdasarkan penyaluran kredit Bank terhadap total on Bank lending in total KBMI 1 increased from 0.38% in
KBMI 1 meningkat dari 0,38% di tahun 2022 menjadi 0,57% 2022 to 0.57% at the end of 2023. The market share of DPK
di penghujung tahun 2023. Pangsa pasar penghimpunan also increased from 0.57% in 2022 to 0.65% in 2023. In total
DPK juga meningkat dari 0,57% di tahun 2022 menjadi assets, the Bank's market share of KBMI 1 increased from
0,65% di tahun 2023. Secara total aset, pangsa pasar Bank 0.62% in 2022 to 0.68% in 2023.
terhadap KBMI 1 meningkat dari 0,62% di tahun 2022
menjadi 0,68% di tahun 2023.
Selain perluasan pangsa pasar, kinerja keuangan Bank In addition to expanding market share, the Bank's
juga mengalami perbaikan. Hingga akhir tahun 2023, Bank financial performance also improved. Until the end of
berhasil mencatatkan pertumbuhan kredit sebesar 48,85% 2023, the Bank managed to record loans growth of 48.85%
hingga mencapai Rp4,34 triliun, lebih tinggi dibandingkan and reached Rp4.34 trillion, higher than the position at
dengan posisi pada akhir 2022 sebesar Rp2,91 triliun. the end of 2022 of Rp2.91 trillion. This amount reached
Jumlah ini mencapai 118,86% dari target RBB 2023, dengan 118.86% of the 2023 RBB target, with lending dominated
dominasi penyaluran dana pada kredit modal kerja. Dari by working capital loans. Of the total loans, 15.49%
total kredit tersebut, sebanyak 15,49% disalurkan kepada was allocated to the MSMEs that focused on social and
sektor UMKM yang telah menjalankan kegiatan usaha environmental business activities. Financing to the MSME
berwawasan sosial dan lingkungan hidup. Penyaluran sector grew by 33.68% and reached Rp671.73 billion from
pembiayaan kepada sektor UMKM ini tumbuh 33,68% Rp502.38 billion in 2022.
hingga mencapai Rp671,73 miliar dari tahun 2022 sebesar
Rp502,38 miliar.
Demikian pula, penghimpunan dana pihak ketiga Bank Likewise, the Bank's third party fund recorded growth of
mencatatkan pertumbuhan 6,56% hingga mencapai 6.56% and reached Rp5.99 trillion, from Rp5.62 trillion
Rp5,99 triliun, dari tahun 2022 yang sebesar Rp5,62 triliun. in 2022. This amount reached 89.45% of the 2023 RBB
Jumlah ini mencapai 89,45% dari target RBB 2023. Kinerja target, primarily in deposits. This operational performance
operasional ini mendorong peningkatan rasio penyaluran encouraged an increase in the ratio of funds distribution to
dana terhadap penghimpunan dana dari 51,80% funds collected from 51.80% in 2022 to 72.36% in 2023.
pada tahun 2022 menjadi 72,36% pada tahun 2023.
Dengan disertai pengelolaan biaya dana secara efektif, Bank Coupled with effective management of fund costs, the Bank
mampu mencatatkan pendapatan bunga – neto sebesar managed to record net interest income of Rp441.72 billion,
Rp441,72 miliar, tumbuh 44,55% dari periode sebelumnya dan grew by 44.55% from the previous period, and reached
mencapai 115,39% dari target RBB. Demikian pula efisiensi 115.39% of the RBB target. Likewise, operational efficiency
operasional dan beban keuangan mampu mendorong and financial costs drove the Bank's profitability to improve,
profitabilitas Bank semakin baik, sebagaimana terlihat dari as seen from the net profit for the year of Rp103.97 billion.
laba bersih tahun berjalan yang mencapai Rp103,97 miliar. This achievement grew by 125.80% from the previous period
Pencapaian ini tumbuh 125,80% dari periode sebelumnya and reached 150.54% of the RBB target.
dan mencapai 150,54% dari target RBB.
Pertumbuhan operasional dan keuangan ini disertai dengan This operational and financial growth was accompanied
rasio keuangan yang juga semakin baik. Rasio permodalan by increasingly better financial ratios. The capital ratio
yang diukur dari CAR dengan memperhitungkan risiko kredit, measured by CAR with due observance of credit risk,
risiko pasar, dan risiko operasional tercatat sebesar 94,38%. market risk, and operational risk was recorded at 94.38%.
Demikian pula rasio aset produktif yang diukur dengan Likewise, the productive asset ratio measured by net
NPL neto dan NPL bruto masing-masing menurun menjadi NPL and gross NPL decreased to 0.20% and 1.62%,
0,20% dan 1,62%. Beban operasional terhadap Pendapatan respectively. Operating expenses to Operating Income
Operasional (BOPO) menurun dari 86,63% pada tahun 2022 (BOPO) decreased from 86.63% in 2022 to 79.36%
menjadi 79,36% pada tahun 2023, sehingga net interest in 2023, causing the net interest margin (NIM) grew
margin (NIM) mampu tumbuh signifikan dari 3,65% pada significantly from 3.65% in 2022 to 5.80% in 2023.
tahun 2022 menjadi 5,80% pada tahun 2023.
PT Bank Ganesha Tbk
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Penerapan Tata Kelola yang Baik dan Implementation of Good and Sustainable
Berkelanjutan Governance
Kinerja yang memuaskan tidak terlepas dari komitmen Bank Satisfactory performance cannot be separated from the
dalam menerapkan tata kelola perusahaan yang baik (GCG). Bank's commitment to implementing good corporate
Bank senantiasa memastikan bahwa semua keputusan governance (GCG). The Bank always ensures that all
dan tindakan yang diambil selaras dengan nilai-nilai etika, decisions and actions taken are in line with the values of
transparansi, akuntabilitas, dan keberlanjutan. Hal ini tidak ethics, transparency, accountability, and sustainability.
hanya mendorong kepercayaan dan kepuasan nasabah, This not only encourages customer trust and satisfaction,
tetapi juga memperkuat hubungan dengan pemangku but also strengthens the Bank’s relationships with other
kepentingan lainnya. Komitmen Bank untuk menjaga stakeholders. The Bank's commitment to maintaining
kelangsungan usaha yang bertanggung jawab sesuai responsible business continuity in accordance with law
dengan hukum dan prinsip-prinsip GCG tercermin dalam and GCG principles is reflected in the self-assessment
hasil penilaian self-assessment yang mencapai peringkat “2” results which reach a rating of "2" or "good" category. Any
atau berada dalam kategori “baik”. Adapun kelemahan GCG deficiencies in GCG faced by the Bank tend to be insignificant
yang dihadapi Bank cenderung bersifat administratif dan and administrative, and can be resolved through routine
tidak signifikan, serta dapat diselesaikan melalui tindakan measures by the Bank’s management.
normal oleh manajemen Bank.
Dalam konteks keuangan berkelanjutan, penerapan GCG In context of sustainable finance, implementing GCG helps
membantu Bank dalam mengidentifikasi, mengukur, the Bank identify, measure, and manage risks related to
dan mengelola risiko yang terkait dengan faktor-faktor environmental, social, and governance factors. The Bank
lingkungan, sosial, dan tata kelola. Bank mengintegrasikan integrates these sustainability aspects into its business
aspek-aspek keberlanjutan ini dalam strategi bisnis guna strategy to establish a long-term, sustainable value for the
menciptakan nilai jangka panjang yang berkelanjutan bagi Company and community. This is stated in the Sustainable
perusahaan dan masyarakat. Hal ini tertuang dalam Rencana Finance Action Plan, prepared carefully and with integrity
Aksi Keuangan Berkelanjutan yang disusun dengan hati-hati to provide sustainable added value for all stakeholders.
dan penuh integritas agar mampu memberikan nilai tambah
yang berkelanjutan bagi seluruh pemangku kepentingan.
Prospek Keberlanjutan Usaha Bank Ganesha Bank Ganesha’s Business Sustainability
Prospects
Menurut Bank Dunia, pertumbuhan ekonomi global According to the World Bank, the global economic growth
diproyeksikan hanya sebesar 2,8% pada tahun 2024 sebagai is projected to only be 2.8% in 2024 as a further impact of
dampak lanjutan dari dinamika ekonomi di tahun 2023. the economic dynamics in 2023. Global inflation rate is
Adapun tingkat inflasi global diperkirakan masih akan tetap predicted to remain high, at around 5.8%. On the other
tinggi, pada kisaran 5,8%. Di sisi lain, rancangan APBN 2024 hand, the 2024 APBN draft targets a national economic
menargetkan pertumbuhan ekonomi nasional sebesar growth of 5.2%. Although macroeconomic conditions are
5,2%. Meskipun kondisi makro ekonomi diperkirakan kurang predicted to be less conducive, including due to the risk
kondusif, termasuk karena dampak risiko suku bunga acuan impact of higher for longer benchmark interest rates, OJK
yang tinggi dan berlangsung lama (higher for longer), OJK stated that banking risks in terms of credit, liquidity, and
menyatakan bahwa risiko perbankan dari sisi kredit, likuiditas, market share will remain maintained and under control.
maupun pangsa pasar akan tetap terjaga dan terkendali.
Bank Ganesha memandang optimis terhadap prospek Bank Ganesha is optimistic about business prospects in
usaha di tahun 2024. Adapun strategi yang akan ditempuh 2024. The strategies that the Bank will pursue include
Bank antara lain dalam hal peningkatan kerja sama increasing cooperation through fintech and LJK for the
PT Bank Ganesha Tbk
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melalui fintech dan LJK untuk penyaluran dana, serta distribution of funds and developing IT and digital services
mengembangkan TI dan layanan digital guna meningkatkan to increase the speed and accuracy of process and protect
kecepatan dan keakuratan proses serta perlindungan data customer data. As for third party fund, the Bank will focus on
nasabah. Adapun untuk dana pihak ketiga, Bank akan increasing and stabilizing low-cost funds through product
fokus pada peningkatan dan stabilisasi dana murah melalui innovation and digital-based service development. In 2024,
inovasi produk dan pengembangan layanan berbasis the Bank projects business growth for lending and third
digital. Di tahun 2024, Bank memproyeksikan pertumbuhan party fund at 25% and 20%, respectively.
bisnis untuk penyaluran kredit dan dana pihak ketiga
masing-masing sebesar 25% dan 20%.
Meski demikian, Bank tetap waspada dalam mencermati However, the Bank remains vigilant in monitoring any
setiap dinamika yang dapat menghambat kinerja operasional dynamics that could hinder operational and financial
maupun keuangan di masa mendatang. Diperlukan strategi performance in the future. A comprehensive risk
mitigasi risiko yang komprehensif melalui diversifikasi mitigation strategy is needed through investment portfolio
portofolio investasi, pemantauan terhadap kondisi pasar diversification, monitoring of global market conditions, and
global, dan penguatan infrastruktur sistem tata kelola yang strengthening sustainable governance system infrastructure.
berkelanjutan. Dengan strategi ini, diharapkan Bank dapat With these strategies, it is hoped that the Bank can be better
lebih siap menghadapi risiko dan memperkuat posisi di prepared to face risks and strengthen its position amidst the
tengah ketidakpastian keuangan global. global financial uncertainty.
Perubahan Komposisi Direksi Changes in the Board of Directors’
Composition
Berdasarkan Keputusan RUPS Luar Biasa tanggal Based on the Extraordinary GMS Resolution dated
14 Maret 2023, komposisi anggota Direksi Bank mengalami March 14, 2023, the composition of the Bank's Board of
perubahan. RUPS menyetujui pengangkatan Bapak Mahesh Directors has changed. GMS approved the appointment
Ajit Ranade sebagai Wakil Presiden Direktur. Pengangkatan of Mr. Mahesh Ajit Ranade as Vice President Director. This
tersebut telah memperoleh persetujuan dari Otoritas Jasa appointment received approval from the Financial Services
Keuangan tanggal 12 Juli 2023. Authority on July 12, 2023.
Dengan demikian, susunan anggota Direksi Bank efektif Thus, the composition of the Bank's Board of Directors
sejak tanggal 11 September 2023 terdiri dari: effective from September 11, 2023, consists of:
Jabatan Nama
Position Name
Presiden Direktur / President Director Lenny Sugihat
Wakil Presiden Direktur / Vice President Director Mahesh Ajit Ranade
Direktur / Director Setiawan Kumala
Direktur / Director Suroso
Direktur / Director Agoes Roediyanto
Direktur / Director Arif Wicaksono
Adapun selanjutnya, Mahesh Ajit Ranade resmi Afterwards, Mahesh Ajit Ranade officially resigned on
mengundurkan diri pada tanggal 15 Februari 2024 dan February 15, 2024, and his resignation was approved by
pengunduran diri beliau telah disetujui Pemegang Saham the Shareholders through the Extraordinary GMS dated
melalui RUPS Luar Biasa tanggal 8 Maret 2024. March 8, 2024.
PT Bank Ganesha Tbk
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Apresiasi Appreciation
Akhir kata, perkenankan kami menutup laporan Finally, allow us to conclude this accountability report for
pertanggungjawaban atas pengelolaan Bank di tahun the Bank management in 2023 by expressing our deepest
2023 ini dengan menyampaikan terima kasih dan apresiasi gratitude and appreciation to all parties involved, including
sebesar-besarnya kepada segenap pihak yang terlibat, baik Shareholders, Board of Commissioners, employees,
Pemegang Saham, Dewan Komisaris, karyawan, regulator, regulators, and strategic partners. Support, trust, and good
hingga mitra strategis. Dukungan, kepercayaan dan kerja cooperation are our strength to be optimistic in moving
sama yang baik, menjadi kekuatan kami untuk optimis forward and continuing to make improvements to present
melangkah kedepan, terus melakukan perbaikan-perbaikan Bank Ganesha that is healthy, sustainable, and trusted.
dalam rangka menghadirkan Bank Ganesha yang sehat,
tumbuh berkelanjutan dan terpercaya.
Jakarta, April 2024
Atas nama Direksi
On behalf of the Board of Directors
PT BANK GANESHA TBK
Lenny Sugihat
Presiden Direktur
President Director
PT Bank Ganesha Tbk
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Dari Kiri ke Kanan / From Left to Right:
Suroso (Direktur / Director); Arif Wicaksono (Direktur / Director); Lenny Sugihat (Presiden Direktur / President Director);
Agoes Roediyanto (Direktur / Director); dan / and Setiawan Kumala (Direktur / Director).
Direksi
Board of Directors
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Profil Perusahaan
Company Profile
PT Bank Ganesha Tbk
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PT Bank Ganesha Tbk
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Informasi Perusahaan
Company Information
Nama Perusahaan
Company Name PT Bank Ganesha Tbk
Alamat Kantor Pusat Wisma Hayam Wuruk Lt. 1 dan 2
Head Office Address Jl. Hayam Wuruk No. 8, Jakarta Pusat 10120
(021) 2910 9900 (hunting) corpsect@bankganesha.co.id
(021) 2910 9992 www.bankganesha.co.id
Bidang Usaha Bank Devisa
Line of Business Foreign Exchange Bank
Tanggal Pendirian 15 Mei 1990
Date of Establishment May 15, 1990
Akta Notaris No. 47 tanggal 15 Mei 1990 yang dibuat di hadapan Notaris Esther Daniar
Iskandar, SH dan telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia berdasarkan Surat Keputusan No. C2-4331HT.01.01.Th.91
tanggal 30 Agustus 1991, serta telah diumumkan dalam Berita Negara Republik Indonesia
Dasar Hukum Pendirian No. 85 tanggal 23 Oktober 1992, Tambahan No. 5296.
Legal Basis of Establishment Notarial Deed No. 47 dated May 15, 1990, made before Notary Esther Daniar
Iskandar, SH and has been approved by the Minister of Law and Human Rights of
the Republic of Indonesia based on Decree No. C2-4331HT.01.01.Th.91 dated August
30, 1991, and has been announced in the State Gazette of the Republic of Indonesia
No. 85 dated October 23, 1992, Supplement No. 5296.
Modal Dasar
Authorized Capital
Rp1.400.000.000.000,-
Modal Ditempatkan dan
Disetor Penuh Rp2.397.099.710.300,-
Issued and Fully Paid Capital
Kode Saham
Share Ticker Code
BGTG
Bursa Efek Indonesia
Lembaga Pencatatan
Indonesia Stock Exchange
dan Perdagangan Saham
Gedung Indonesia Stock Exchange Tower I
Stock Listing dan Trading
Indonesia Stock Exchange Building Tower I
Institution
Jl. Jenderal Sudirman Kav. 52-53, Jakarta, 12190
Tanggal Pencatatan Saham 12 Mei 2016
Share Listing Date May 12, 2016
PT Equity Development Investment Tbk : 34,78%
Masyarakat / Public : 65,22%
Kepemilikan Saham
• Equity Global International Limited : 23,93%
Share Ownership
• UOB Kay Hian Pte Ltd : 5,79%
• Masyarakat <5% / Public <5% : 35,50%
Instagram LinkedIn
Media Sosial www.instagram.com/bankganesha www.linkedin.com/company/bankganesha
Social Media Facebook Youtube
www.facebook.com/bankganesha www.youtube.com/c/bankganeshaofficial
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Riwayat Singkat
Brief History
PT Bank Ganesha Tbk didirikan berdasarkan Akta Notaris No. PT Bank Ganesha Tbk was established based on Notarial
47 tanggal 15 Mei 1990 yang dibuat di hadapan Notaris Esther Deed No. 47 dated May 15, 1990, made before Notary Esther
Daniar Iskandar, SH dan telah mendapatkan pengesahan dari Daniar Iskandar, SH and has been approved by the Minister
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia of Law and Human Rights of the Republic of Indonesia
berdasarkan Surat Keputusan No. C2-4331HT.01.01.Th.91 based on Decree No. C2-4331HT.01.01.Th.91 dated August
tanggal 30 Agustus 1991, serta telah diumumkan dalam Berita 30, 1991, and has been announced in the State Gazette of
Negara Republik Indonesia No. 85 tanggal 23 Oktober 1992, the Republic of Indonesia No. 85, dated October 23, 1992,
Tambahan No. 5296. Supplement No. 5296.
Bank mulai beroperasi secara komersial pada tanggal The Bank started its commercial operations on April 30,
30 April 1992, sesuai dengan izin usaha yang diberikan 1992, in accordance with the business license granted
oleh Menteri Keuangan Republik Indonesia dalam Surat by the Minister of Finance of the Republic of Indonesia
Keputusan No. 393/KMK-013/1992 tanggal 14 April 1992. in Decree No. 393/KMK-013/1992 dated April 14, 1992.
Selanjutnya, pada tahun 1995, Bank Ganesha secara Subsequently, in 1995, Bank Ganesha officially became a
resmi telah menjadi bank devisa setelah memperoleh foreign exchange bank after obtaining approval from Bank
persetujuan dari Bank Indonesia berdasarkan Surat Indonesia based on Decree No. 26/66/KEP/DIR dated
Keputusan No. 26/66/KEP/DIR tanggal 12 September 1995. September 12, 1995.
Guna memperkuat permodalan yang diperlukan dalam In order to strengthen the capital required for business
ekspansi usaha, Perseroan melakukan penawaran umum expansion, the Company conducted an initial public
perdana saham dan mencatatkan saham di Bursa Efek offering of shares and listed its shares on Indonesia Stock
Indonesia pada tanggal 12 Mei 2016 dengan kode saham: Exchange on May 12, 2016, with ticker code: BGTG. Bank
BGTG. Bank Ganesha melakukan penawaran umum Ganesha made an initial public offering to the public
perdana saham kepada masyarakat sebanyak 5.372.320.000 as many as 5,372,320,000 shares with a nominal value
saham dengan nilai nominal Rp100,- per saham dengan of Rp100 per share with an offering price of Rp100 per
harga penawaran sebesar Rp100,- per saham. Langkah ini share. This step changed the status of the Company to
mengubah status Perseroan menjadi perusahaan terbuka. be a public company.
Bank Ganesha memiliki berbagai produk dan layanan Bank Ganesha has a comprehensive range of banking
perbankan yang komprehensif, yaitu produk simpanan products and services, namely savings and loan products,
dan pinjaman, layanan keuangan, e-channel, dan financial services, e-channel, and bancassurance.
bancassurance. Untuk menyempurnakan produk dan To improve products and services, Bank Ganesha also
layanan, Bank Ganesha juga telah meluncurkan sebuah launched a mobile banking application named "BANGGA"
aplikasi mobile banking bernama “BANGGA” dan layanan and an internet banking Bank Ganesha (G-online).
internet banking Bank Ganesha (G-online). Sejak tahun Since 2019, Ganesha ATM card has been able to serve
2019, kartu ATM Ganesha juga telah dapat melayani non-cash Debit transactions through Electronic Data
transaksi non tunai Debit di seluruh Electronic Data Capture Capture (EDC) in all merchants with National Payment
(EDC) merchant berlogo Gerbang Pembayaran Nasional Gateway (GPN) and Quick Response Code Indonesian
(GPN) dan Quick Response Code Indonesian Standard (QRIS). Standard (QRIS) logos.
Dalam rangka memberikan pelayanan terbaik bagi In order to provide the best service for customers,
nasabah, Bank Ganesha memiliki jaringan kantor yang Bank Ganesha has a network of offices located in Jakarta,
berada di Jakarta, Tangerang, dan Surabaya yang terdiri Tangerang, and Surabaya consisting of 1 head office,
dari 1 kantor pusat, 6 kantor cabang, dan 4 kantor cabang 6 branch offices, and 4 sub-branch offices. Bank Ganesha
pembantu. Bank Ganesha juga memiliki jaringan mesin also has a network of ATMs that are integrated with ATM
ATM yang terintegrasi dengan jaringan ATM Bersama Bersama and ATM Link networks and spread in various
dan ATM Link serta tersebar di berbagai lokasi di Indonesia. locations in Indonesia.
PT Bank Ganesha Tbk
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Jejak Langkah
Milestones
Didirikan di Sesuai dengan Surat Sesuai dengan • Bank Ganesha resmi mencatatkan perdana saham
Jakarta dengan Keputusan Bank Akta No. 86 tanggal di Bursa Efek Indonesia pada tanggal 12 Mei 2016.
nama Indonesia 21 Oktober 2011, • Kantor Pusat Bank Ganesha menempati lokasi
PT Bank Ganesha No. 28/66/KEP/DIR jumlah modal baru di Wisma Hayam Wuruk, Jl. Hayam Wuruk
pada tanggal tanggal disetor Bank No. 8, Jakarta Pusat.
15 Mei 1990. 12 September 1995, Ganesha meningkat • Bank Ganesha memecahkan rekor Museum Rekor
Established in Bank Ganesha menjadi Indonesia (MURI) sebagai Lembaga Perbankan
Jakarta under the berubah menjadi Rp351.609.000.000,-. yang Menyalurkan Kredit Tanpa Agunan Terbanyak
name Bank Devisa. In accordance with secara Serentak.
PT Bank Ganesha In accordance Deed No. 86 • Bank Ganesha officially registered its initial shares
on May 15, 1990. wit Bank Indonesia dated October 21, on Indonesian Stock Exchange on May 12, 2016.
Decree 2011, the total • Bank Ganesha’s Head Office occupied a new
No. 28/66/KEP/DIR paid-up capital location at Wisma Hayam Wuruk, Jl. Hayam
dated of Bank Ganesha Wuruk No. 8, Central Jakarta.
September 12, 1995, increased to • Bank Ganesha broke the Indonesian Record
Bank Ganesha Rp351,609,000,000. Museum (MURI) record as the Banking
changed to a Foreign Institution that Distributes the Most Unsecured
Exchange Bank. Loans Simultaneously.
1990 1995 2011 2016
1992 2005 2015 2018
Bank Ganesha mulai RUPS Luar Biasa pada • Bank Ganesha
beroperasi secara komersial tanggal 26 November 2015, meluncurkan platform
pada tanggal 30 April 1992, sesuai Bank Ganesha menyetujui perubahan status Internet Banking dan
dengan izin usaha yang diberikan meluncurkan dari perusahaan tertutup Mobile Banking dalam
oleh Menteri Keuangan Republik layanan mesin menjadi perusahaan terbuka, aplikasi “BANGGA”.
Indonesia dalam Surat Keputusan ATM yang serta peningkatan modal • Bank Ganesha
No. 393/KMK-013/1992 tanggal terkoneksi dengan dasar menjadi menerima Sertifikasi
14 April 1992. jaringan ATM Rp1.400.000.000.000,-. Standar ISO 9001:2015.
Bank Ganesha started its Bersama. Extraordinary GMS • Bank Ganesha
commercial operations on April Bank Ganesha on November 26, 2015, launched Internet
30, 1992, according to the business launched approved the change in Banking and
license granted by the Minister of an ATM machine status from a private Mobile Banking platform
Finance of the service that is company to a public company, in “BANGGA” application.
Republic of Indonesia in Decree connected to ATM as well as an increase in • Bank Ganesha
No. 393/KMK-013/1992 dated Bersama authorized capital received ISO 9001:2015
April 14, 1992. network. to Rp1,400,000,000,000. Standard Certification.
PT Bank Ganesha Tbk
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Penerapan keuangan berkelanjutan • Bank Ganesha memenuhi ketentuan Bank Ganesha melakukan
dengan mengintegrasikan aspek modal inti minimum Rp3 triliun. penggantian Core Banking
lingkungan hidup, sosial, dan tata • Perseroan melakukan PMHMETD I
System (CBS) dengan teknologi
kelola ke dalam proses bisnis, dan PMHMETD II dengan total
kebijakan, program, dan produk. penambahan saham sebanyak terkini untuk menunjang dan
Implemented sustainable finance 12,79 miliar lembar saham. meningkatkan performa dan
by integrating environmental, • Bank Ganesha menjadi salah kapabilitas infrastruktur sistem
social, and governance aspects satu Bank peserta layanan pembayaran dan teknologi informasi Bank.
into business processes, BI-FAST dari Bank Indonesia.
Bank Ganesha replaced the
policies, programs, and products. • Bank Ganesha fulfilled the minimum
Core Banking System (CBS)
core capital requirement of Rp3 trillion.
• The Company conducted PMHMETD I
with the latest technology
and PMHMETD II with a total of 12.79 to support and improve the
billion additional shares. performance and capability of
• Bank Ganesha became one of the the Bank’s system infrastructure
participating banks for BI-FAST payment and information technology.
service from Bank Indonesia.
2020 2022 2023
2019 2021
• Di bulan Desember 2021, Bank Ganesha kembali menghadirkan inovasi
layanan untuk nasabah dengan menghadirkan layanan digital baru
Bank Ganesha turut serta yang dapat diakses dalam aplikasi mobile banking BANGGA, yaitu
mengampanyekan gerakan layanan pembayaran QRIS.
nasional non tunai dalam program • RUPS Luar Biasa pada tanggal 22 Desember 2021, menyetujui
Gerbang Pembayaran Nasional peningkatan modal dasar menjadi Rp4.000.000.000.000,- dan
(GPN) melalui layanan Kartu penerbitan saham baru melalui Penambahan Modal dengan Hak
ATM Debit GPN. Memesan Efek Terlebih Dahulu (PMHMETD).
Bank Ganesha articipated • In December 2021, Bank Ganesha presented another service innovation
in campaigning non-cash for customers by presenting a new digital service that can be accessed
national movement in the National in BANGGA mobile banking application, namely QRIS payment service.
Payment Gateway (GPN) program • Extraordinary GMS on December 22, 2021, approved an increase in
through ATM Debit authorized capital to Rp4,000,000,000,000 and the issuance of new
Card GPN. shares through Capital Increase with Pre-emptive Rights (PMHMETD).
PT Bank Ganesha Tbk
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Visi, Misi, dan Nilai-nilai Perusahaan
Vision, Mission, and Corporate Values
PT Bank Ganesha Tbk
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VISI MISI
Vision Mission
“Menjadi Bank yang Terpercaya”
“Menjalankan Usaha
“Becoming the Most Trusted Bank”
Perbankan yang Sehat dengan
Perseroan fokus dalam melayani nasabah
dengan memberikan pelayanan terbaik, Menyediakan Produk yang
solusi keuangan sesuai kebutuhan, yang pada Handal dan Inovatif melalui
gilirannya memberikan nilai tambah bagi Pelayanan Prima”
seluruh stakeholders.
“Running a Healthy Banking
The Company focuses on serving customers by
providing the best service, financial solutions Business by Providing Reliable
as needed, which in turn provides added value and Innovative Products through
for all stakeholders. Excellent Service”
ARAH KEBIJAKAN
Policy Direction
Berdasarkan visi dan misi tersebut, Bank telah menentukan Based on the vision and mission, the Bank determined the policy
arah kebijakan dan strategi pengembangan usaha yang akan direction and business development strategies to be carried
dilakukan Bank, meliputi: out by the Bank, including:
1. Memperkuat permodalan dan infrastruktur yang memadai; 1. Strengthening adequate capital and infrastructure;
2. Pengembangan bisnis melalui penguatan 5 pilar utama: 2. Business development by strengthening the 5 main pillars:
Customer, Channel, Process, Product and Service, dan Synergy; Customer, Channel, Process, Product and Service, and Synergy;
3. Penyaluran dana melalui peningkatan kerja sama dengan 3. Distribution of funds through increased cooperation with
lembaga jasa keuangan dan financial technology; financial service institutions and financial technology;
4. Mengembangkan produk dan layanan perbankan digital, seiring 4. Development of digital banking products and services,
dengan perubahan perilaku pasar dan perkembangan teknologi in line with changes in market behavior and developments
digital dengan manajemen risiko yang memadai; in digital technology with adequate risk management;
5. Pengembangan sumber daya manusia dan meningkatkan 5. Development of human resources and enhancement of an
budaya kerja yang efektif dan efisien; serta effective and efficient work culture; and
6. Penerapan tata kelola perusahaan yang baik, pengelolaan risiko 6. Implementation of good corporate governance, effective risk
yang efektif, dan kepatuhan terhadap ketentuan yang berlaku. management, and compliance with applicable regulations.
PT Bank Ganesha Tbk
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PILAR STRATEGI
Strategy Pillars
CUSTOMER
Akuisisi nasabah baru dengan tetap mengoptimalkan nasabah existing serta
C meningkatkan pelayanan yang optimal.
Acquisition of new customers by continuing to optimize existing customers
and improve optimal service.
CHANNEL
Optimalisasi jaringan kantor yang ada dengan pengembangan channel elektronik
C untuk memberikan akses pelayanan yang mudah, cepat, akurat, efisien,
dan informatif.
Optimization of the existing office network with electronical channel development
to provide easy, fast, accurate, efficient, and informative service access.
PROCESS
Penyempurnaan proses operasional yang efisien dan produktif, demi tercapainya
P kemudahan, kelancaran, dan efisiensi pelayanan kepada nasabah.
Improving efficient and productive operational processes, in order to achieve
ease, smoothness, and efficiency of service to customers.
PRODUCT & SERVICE
Penyediaan produk dan layanan sesuai kebutuhan nasabah yang akan terus
dikembangkan, baik produk bersifat konvensional, maupun produk
P berbasis digital banking.
Provision of products and services according to customer needs which will
continue to be developed, both conventional products and digital
banking products.
SYNERGY
Menjalin dan meningkatkan kerja sama dengan mitra strategis
S dengan memanfaatkan value chain management.
Establishing and improving cooperation with strategic partners
by utilizing value chain management.
PT Bank Ganesha Tbk
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NILAI-NILAI PERUSAHAAN
Corporate Values
GAIRAH/SEMANGAT INTEGRITAS BERORIENTASI KEPADA PELANGGAN
Passion Integrity Customer Oriented
Memiliki semangat dan keinginan Menjunjung tinggi etika, jujur, dan Senantiasa menjadikan pelanggan sebagai
untuk maju dan berkembang. memegang teguh komitmen. mitra utama yang saling menguntungkan
Has a passion and desire to step Uphold ethics, honesty, and untuk tumbuh secara berkesinambungan.
forward and develop. uphold commitments Always makes the customers as the main
partners that are mutually beneficial to
have sustainable growth.
BEKERJA DALAM TIM KOMITMEN PROFITABILITAS
Teamwork Commitment Profitability
Menghargai perbedaan antar tim dan Memiliki komitmen yang tinggi Berorientasi pada kinerja yang
memacu kinerja melalui kerja sama tim untuk mencapai suatu positif untuk pencapaian
yang solid. tujuan. profit.
Appreciates differences within teams Have high commitment to Positive performance oriented
and drives performance through solid achieve goal. to achieve profit.
teamwork.
INOVASI KREATIFITAS DAPAT DIPERCAYA
Innovation Creativity Trustworthy
Berpandangan jauh ke depan dan Memiliki kreativitas, ide, dan Bertanggungjawab dan dapat dipercaya.
tanggap terhadap perubahan untuk gagasan baru untuk pengembangan Responsible and reliable.
memunculkan inovasi terbaru. bisnis perusahaan.
Forward thinking and reseponsive Has creativity, new ideas, and
to changes to bring about the latest concepts to develop the Company’s
innovations. business.
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Kegiatan Usaha
Business Activities
Berdasarkan Pasal 3 Anggaran Dasar terakhir, ruang Based on Article 3 of the latest Articles of Association, the
lingkup kegiatan usaha Bank Ganesha adalah menjalankan scope of business activities of Bank Ganesha is to carry
usaha sebagai bank umum sesuai dengan ketentuan out business as a commercial bank in accordance with the
peraturan perundang-undangan yang berlaku. Bank dapat provisions of the applicable laws and regulations. The Bank
menjalankan ruang lingkup kegiatan usaha utama dan may carry out the scope of main and supporting business
penunjang sebagai berikut: activities as follows:
Kegiatan Usaha yang
Dijalankan 2023
Kegiatan Usaha Menurut Anggaran Dasar Terakhir Business Activities
Business Activities According to the Latest Articles of Association Conducted in 2023
Sudah Belum
Done Not Done
Kegiatan Usaha Utama
Main Business Activities
Bank Umum Swasta Devisa, yang mencakup kegiatan bank yang dimiliki oleh swasta yang memperoleh surat penunjukan dari
Bank Indonesia untuk dapat melakukan kegiatan usaha perbankan dalam valuta asing dan/atau melakukan transaksi perbankan
dengan pihak luar negeri, yang dilakukan untuk merealisasikan usaha pokok yaitu sebagai berikut:
Foreign Exchange Private Commercial Banks, which include bank activities owned by the private sector that obtain an
appointment letter from Bank Indonesia to be able to carry out banking business activities in foreign currency and/or conduct
banking transactions with foreign parties, which are carried out to realize the main business, as follows:
1. Menghimpun dana dari masyarakat dalam bentuk simpanan berupa giro, deposito berjangka, sertifikat deposito, tabungan,
dan/atau bentuk lainnya yang dipersamakan dengan itu baik dalam mata uang Rupiah maupun mata uang asing.
√
Collecting funds from the public in the form of deposits in the form of demand deposits, time deposits, certificates of deposit,
savings, and/or other equivalent forms both in Rupiah and foreign currencies.
2. Memberi kredit pinjaman, baik jangka panjang, jangka menengah, atau jangka pendek dan pinjaman dalam bentuk lainnya
yang lazim diberikan dalam dunia perbankan dengan tetap memperhatikan ketentuan perundang-undangan yang berlaku.
√
Providing long-term, medium-term, or short-term loans and loans in other forms commonly provided in the banking world
while complying with the provisions of applicable laws and regulations.
3. Memindahkan uang, baik untuk kepentingan sendiri maupun untuk kepentingan nasabah.
√
Transferring money, both for own interests and for the benefit of customers.
4. Menempatkan dana pada, meminjam dana dari, atau meminjamkan dana kepada bank lain, baik dengan menggunakan surat,
sarana telekomunikasi, maupun dengan wesel unjuk, cek, atau sarana lainnya.
√
Placing funds at, borrowing funds from, or lending funds to other banks, either by using letters, telecommunications facilities,
or by money orders, checks, or other means.
5. Melakukan kegiatan dalam valuta asing, dengan memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan dan
Bank Indonesia.
√
Carrying out activities in foreign currencies, by complying with the provisions stipulated by the Financial Services Authority and
Bank Indonesia.
Kegiatan Usaha Penunjang
Supporting Business Activities
Menerbitkan instrumen surat berharga, seperti promissory note, medium term note, obligasi, dan obligasi subordinasi.
√
Issuing securities instruments, such as promissory note, medium term note bonds, and subordinated bonds.
Membeli, menjual, atau menjamin, atas risiko sendiri maupun untuk kepentingan dan atas perintah nasabahnya, meliputi:
Buying, selling, or guaranteeing, at its own risk or for the benefit of and upon instruction of its customers, including:
1. Surat-surat wesel, termasuk wesel yang diakseptasi oleh Perseroan, yang masa berlakunya tidak lebih lama dari pada kebiasaan
dalam perdagangan surat-surat dimaksud.
√
Bills of exchange, including money orders accepted by the Company, whose validity period is no longer than the custom in
trading the said letters.
2. Surat pengakuan hutang dan kertas dagang lainnya, yang masa berlakunya tidak lebih lama dari kebiasaan dalam perdagangan
surat-surat dimaksud.
√
Letters of acknowledgment of debt and other trade papers, the validity period of which is no longer than the custom in trading
the said papers.
3. Kertas perbendaharaan negara dan surat jaminan pemerintah.
√
State treasury papers and government guarantee letters.
4. Sertifikat Bank Indonesia.
√
Bank Indonesia Certificate.
PT Bank Ganesha Tbk
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Kegiatan Usaha yang
Dijalankan 2023
Kegiatan Usaha Menurut Anggaran Dasar Terakhir Business Activities
Business Activities According to the Latest Articles of Association Conducted in 2023
Sudah Belum
Done Not Done
5. Obligasi.
√
Bond.
6. Instrumen surat berharga lain dengan memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan dan Bank Indonesia.
√
Other securities instruments that comply with the provisions stipulated by the Financial Services Authority and Bank Indonesia.
Menerima pembayaran dari tagihan atas surat berharga dan melakukan perhitungan antar pihak ketiga.
√
Receiving payments from bills on securities and performing calculations between third parties.
Menyediakan tempat untuk menyimpan barang atau surat berharga.
√
Providing a place to store goods or securities.
Melakukan kegiatan penitipan untuk kepentingan pihak lain berdasarkan suatu kontrak.
√
Carrying out custodial activities for the benefit of other parties based on a contract.
Melakukan tindakan dalam rangka penyelamatan kredit, antara lain membeli agunan, baik seluruhnya maupun sebagian, melalui
pelelangan atau cara-cara lainnya, dalam hal debitur tidak memenuhi kewajiban kepada Perseroan, dengan ketentuan agunan
yang dibeli tersebut wajib dicairkan secepatnya.
√
Taking action in order to save loans, including buying collateral, either in whole or in part, through auctions or other means, in
the event that the debtor does not fulfill obligations to the Company, provided that the collateral purchased must be disbursed
as soon as possible.
Melakukan kegiatan anjak piutang, usaha kartu kredit, dan kegiatan wali amanat.
√
Performing factoring activities, credit card business, and trusteeship activities.
Melakukan kegiatan penyertaan modal pada bank atau perusahaan lain di bidang keuangan, seperti sewa guna usaha, modal
ventura, usaha kartu kredit, pembiayaan konsumen, perusahaan efek, asuransi serta lembaga kliring dan penjamin, serta lembaga
penyelesaian dan penyimpanan, dengan memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan dan Bank Indonesia.
√
Carrying out investment activities in banks or other companies in the financial sector, such as leasing, venture capital, credit card
business, consumer financing, securities companies, insurance as well as clearing and guarantee institutions, as well as settlement
and deposit institutions, by complying with the provisions stipulated by Financial Services Authority and Bank Indonesia.
Melakukan kegiatan usaha penyertaan modal sementara untuk mengatasi akibat kegagalan kredit, dengan memenuhi ketentuan
yang ditetapkan oleh Otoritas Jasa Keuangan dan otoritas yang berwenang.
√
Carrying out business activities of temporary equity participation to overcome the consequences of credit failure, by complying
with the conditions set by the Financial Services Authority and the competent authorities.
Bertindak sebagai pendiri dana pensiun dan pengurus dana pensiun, sesuai dengan ketentuan dalam peraturan perundang-
undangan dana pensiun yang berlaku.
√
Acting as the founder of the pension fund and administrator of the pension fund, in accordance with the provisions of the
applicable laws and regulations on pension fund.
Melakukan kegiatan lain yang lazim dilakukan di dunia perbankan.
√
Carrying out other activities commonly carried out in the banking world.
PT Bank Ganesha Tbk
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Produk dan Jasa
Products and Services
Kegiatan usaha Bank Ganesha meliputi produk simpanan, Bank Ganesha’s business activities include savings products,
produk pinjaman, serta berbagai layanan lainnya. Berikut loan products, and various other services. The following is a
uraian produk dan jasa yang dijalankan tahun 2023: description of the products and services offered in 2023:
Produk Simpanan Savings Products
1. Tabungan Ganesha MAPCLUB 1. Ganesha MAPCLUB Savings
Tabungan yang memberikan kebutuhan gaya hidup Savings account that provides lifestyle needs with the
dengan keuntungan gratis poin MAPCLUB setiap bulan benefit of free MAPCLUB points every month which can
yang dapat dipergunakan untuk belanja online di be used for online shopping at www.mapclub.com and
www.mapclub.com dan belanja offline di MAP stores. offline shopping in MAP outlets.
2. Tabungan Ganesha Optima 2. Ganesha Optima Savings
Tabungan yang memberikan keuntungan menabung Savings account that provides optimal savings
yang optimal dengan suku bunga progresif harian, serta benefits with a progressive daily interest rate and free
bebas biaya administrasi bulanan. monthly administration fees.
3. Tabungan Ganesha Investasi 3. Ganesha Investasi Savings
Tabungan untuk mempersiapkan rencana jangka panjang Savings account to prepare long-term plans for
nasabah dengan keuntungan suku bunga majemuk (bunga customers with the advantage of compound interest
berbunga) dan bebas biaya administrasi bulanan. rates and free monthly administration fees.
4. Tabungan Ganesha Savingplus 4. Ganesha Savingplus
Tabungan yang memberikan hadiah-hadiah sesuai Savings account that provides prizes according to the
pilihan nasabah. Saldo tabungan akan diblokir sebagian customer’s choice. The savings balance will be partially
dalam jangka waktu tertentu sesuai dengan hadiah blocked within a certain period of time according to the
yang diambil. prizes taken.
5. Tabungan Ganesha 5. Ganesha Savings
Tabungan dengan bunga yang kompetitif, dilengkapi layanan Savings account with competitive interest, equipped
tarik tunai dan transfer di ribuan jaringan ATM Bersama with cash withdrawal and transfer services at thousands
dan ATM Link serta bebas biaya administrasi bulanan. of ATM Bersama and ATM Link networks and is free of
monthly administration fees.
6. Tabungan Ganesha Payroll 6. Ganesha Payroll Savings
Tabungan yang dirancang khusus untuk pembayaran Savings account specifically designed for the payment of
gaji karyawan perusahaan yang telah bekerja sama employees’ salaries of companies who have collaborated
dengan Bank Ganesha. with Bank Ganesha.
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7. Tabungan Ganesha Pelajar 7. Ganesha Pelajar Savings
Tabungan yang membantu nasabah mewujudkan cita- Savings account that helps customers realize their
cita dan impian buah hatinya. children’s goals and dreams.
8. TabunganKu 8. TabunganKu
TabunganKu diterbitkan secara bersama oleh bank-bank Savings is issued jointly by banks in Indonesia to foster a
di Indonesia untuk menumbuhkan budaya menabung culture of savings for future prosperity.
demi kesejahteraan masa depan.
9. Deposito Ganesha 9. Ganesha Time Deposits
Deposito Ganesha memberikan suku bunga kompetitif, Ganesha time deposits provide competitive interest
sehingga investasi nasabah menjadi maksimal. rates, so that customers’ investments can be maximized.
10. Ganesha Dollar 10. Ganesha Dollar
Simpanan untuk memenuhi kebutuhan nasabah dalam Account to meet customer needs in making transactions
bertransaksi dengan mata uang asing (USD), baik untuk with foreign currencies (USD), both for investment and
berinvestasi maupun keperluan bisnis perjalanan. travel business needs.
11. Giro Ganesha 11. Ganesha Demand Deposits
Giro Ganesha membantu pembayaran transaksi bisnis, Ganesha Demand Deposits help business transactions,
sehingga transaksi menjadi lebih mudah, aman, dan making transactions easier, safer, and faster, in Rupiah
cepat, dalam mata uang Rupiah maupun USD. and USD.
12. Giro Active Ganesha 12. Ganesha Giro Active
Giro Active Ganesha mendukung setiap aktivitas bisnis Ganesha Giro Active support every customer’s business
nasabah dengan memberikan keuntungan untuk setiap activity by providing benefits for each activity to achieve
aktifitas pencapaian saldo rata-rata bulanan Anda. your monthly average balance.
Produk Pinjaman Loan Products
1. Kredit Penghasilan Tetap 1. Fixed Income Loans
Kredit pembiayaan bagi karyawan aktif perusahaan Financing loans for active employees of companies
yang bermitra dengan Bank Ganesha, untuk memenuhi partnering with Bank Ganesha, to meet all needs, such
segala kebutuhan, seperti pernikahan, sekolah, kuliah, as wedding, school, college, traveling, spiritual tourism,
perjalanan, wisata rohani, rawat inap rumah sakit, hospitalization, maternity, and circumcision.
melahirkan, dan khitanan.
2. Kredit Pemilikan Mobil 2. Car Ownership Loan
Kredit pemilikan mobil Bank Ganesha membantu nasabah Bank Ganesha’s car ownership loan helps customers
untuk memiliki mobil idaman, baik tipe passenger maupun to have their dream car, both passenger type and
niaga dengan angsuran yang fleksibel. commercial type with flexible instalments.
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3. Kredit Pemilikan Rumah 3. Housing Loan
Kredit pemilikan rumah Bank Ganesha membantu Bank Ganesha housing loans help finance or fund
pembiayaan atau pendanaan untuk pembelian properti, the purchase of property, or renovation of houses/
atau renovasi rumah/apartemen/ruko/rukan dengan apartments/shop-house/office-house with flexible
angsuran yang fleksibel. installments.
4. Kredit Pinjaman Perorangan 4. Personal Loan
Kredit pinjaman perorangan Bank Ganesha membantu Bank Ganesha’s personal loan helps finance or fund
pembiayaan atau pendanaan untuk tujuan multiguna for multipurpose loan with the guarantee of a house
dengan jaminan sertifikat rumah atau buku pemilik certificate or a car ownerhip book (BPKB).
kendaraan bermotor (BPKB) mobil.
5. Kredit Modal Kerja 5. Working Capital Loan
Kredit pembiayaan untuk melayani kebutuhan nasabah Financing loans to serve diverse customer needs,
yang beragam, di mana Bank Ganesha membantu in which Bank Ganesha assists customers’ business
kelancaran usaha dan bisnis nasabah dengan course by providing working capital loans for corporate,
menyediakan kredit modal kerja untuk segmen korporasi, commercial, and small medium enterprise (SME).
komersial, dan usaha kecil menengah (UKM).
6. Kredit Investasi 6. Investment Loan
Kredit jangka menengah atau panjang yang diberikan Medium or long-term loans given to debtors to finance
kepada debitur untuk membiayai barang-barang modal capital goods (fixed assets) in the context of rehabilitation,
(aktiva tetap) dalam rangka rehabilitasi, modernisasi, modernization, expansion, or establishment of new
perluasan, atau pun pendirian proyek baru, seperti projects, such as purchasing machinery, buildings, and
pembelian mesin-mesin, bangunan, dan tanah dalam land for a period of more than 1 year.
jangka waktu di atas 1 tahun.
7. Letter of Credit/SKBDN 7. Letter of Credit/SKBDN
Fasilitas pembukaan Letter of Credit/surat kredit Facility for opening Letter of Credit/domestic document
berdokumen dalam negeri (SKBDN) untuk menunjang credit (SKBDN) to support the smooth running of
kelancaran aktivitas ekspor dan impor dalam dan luar export and import activities at home and abroad for the
negeri usaha debitur. debtor’s business.
8. Bank Garansi 8. Bank Guarantee
Fasilitas pinjaman tidak langsung berupa jaminan tertulis Indirect loan facility in the form of written guarantee in
dalam bentuk warkat kepada penerima jaminan (pihak the form of script to the guarantee recipient (third party)
ketiga) yang diterbitkan oleh Bank Ganesha. Jaminan issued by Bank Ganesha. This guarantee results in an
ini mengakibatkan kewajiban membayar terhadap pihak obligation to pay the party receiving the guarantee if the
yang menerima garansi apabila pihak yang dijamin guaranteed party defaults.
cedera janji (wanprestasi).
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Layanan Services
1. Kartu ATM DEBIT Ganesha GPN 1. Ganesha ATM DEBIT Card GPN
Fasilitas yang memberikan kemudahan, akses yang cepat A facility that provides convenience, fast, and secure 24-
dan aman selama 24 jam bagi nasabah untuk melakukan hour access for customers to make cash withdrawals,
transaksi tarik tunai, setor, pindah buku, transfer antar deposits, book transfers, interbank transfers, and
bank, dan informasi saldo melalui jaringan ATM Ganesha balance check through Ganesha ATM network and
serta ribuan ATM di jaringan ATM Bersama dan Link. thousands of ATMs in ATM Bersama and Link networks.
Kartu ATM Ganesha telah menggunakan teknologi chip Ganesha ATM card has used chip technology and can
dan sudah dapat melayani transaksi Debit di mesin EDC serve Debit transactions on EDC machine with the
berlogo Gerbang Pembayaran Nasional (GPN). National Payment Gate (GPN) logo.
2. BANGGA (Mobile Banking) 2. BANGGA (Mobile Banking)
Aplikasi mobile banking yang dapat digunakan Mobile banking application which can be used for
untuk berbagai transaksi seperti deposito online, various transactions such as online deposits, QRIS
pembayaran QRIS, tarik tunai tanpa kartu (cardless), payment, cardless cash withdrawal, transfer funds,
transfer dana, bayar tagihan (kartu kredit dan tiket kereta pay bills (credit cards and train tickets), top up (phone
api), isi ulang (pulsa dan e-wallet), tagihan air, televisi credit and e-wallet), water bills, television subscription,
berlangganan, tagihan pascabayar, cek saldo, cek mutasi, postpaid bills, balance check, transfer check,
dan live chat. and live chat.
3. G-online (Internet Banking 3. G-online (Internet Banking)
Fitur internet banking dari Bank Ganesha yang membuat Internet banking feature from Bank Ganesha which makes
transaksi perbankan lebih cepat, nyaman, dan aman. banking transactions faster, more comfortable, and safer.
4. G-corporate 4. G-corporate
Layanan online banking berbasis internet (web based) Web-based online banking for institutional customers
bagi nasabah institusional mulai dari nasabah usaha starting from small business and medium (SMEs),
kecil dan menengah (UKM), komersial, hingga korporasi commercial, to corporate customers to carry out various
untuk melakukan berbagai transaksi perbankan secara banking transactions easily, quickly, safely, and more
mudah, cepat, aman, dan lebih efisien, di mana pun efficiently, from wherever the customer is.
nasabah berada.
5. G-money 5. G-money
Dompet elektronik yang dilengkapi dengan fitur uang Electronic wallet equipped with an electronic money
elektronik atau cash wallet dan link kartu kredit. feature or cash wallet and credit card link. Customers
Nasabah dapat menggunakan G-money untuk can use G-money for online or offline shopping in
berbelanja online maupun offline di merchant-merchant merchants who have joined G-money.
yang telah tergabung di G-money.
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6. Safe Deposit Box 6. Safe Deposit Box
Bank Ganesha menyediakan tempat penyimpanan Bank Ganesha provides a storage area for goods and/or
barang-barang dan/atau surat berharga dengan jaminan securities with guaranteed security and privacy.
keamanan dan privasi.
7. Pengiriman Mata Uang Asing 7. Foreign Currency Remittance
Layanan pengiriman dana dalam mata uang asing, Fund transfer services in foreign currencies, both to
baik ke bank dalam atau luar negeri dengan biaya yang domestic and foreign banks with competitive fees. The
kompetitif. Mata uang yang dapat ditransaksikan adalah currencies that can be traded are USD, SGD, EUR, JPY,
USD, SGD, EUR, JPY, dan AUD. and AUD.
8. Pembayaran 8. Payment
a. Pembayaran Tagihan Listrik a. Electricity Bill Payment
Pembayaran tagihan listrik untuk nasabah dan non Payment of electricity bills for customers and non-
nasabah secara online dengan tepat waktu dan customers online, on time, and can be done through
dapat dilakukan melalui counter teller (tunai dan counter teller (cash and debit accounts) or auto
debet rekening) atau autodebet. debit.
b. Pembayaran Tagihan Telepon b. Phone Bill Payment
Pembayaran tagihan telepon untuk nasabah dan Payment of telephone bills for customers and
non nasabah melalui counter teller (tunai dan debet non-customers via counter teller (cash and debit
rekening) atau autodebet (praktis, aman, dan mudah). accounts) or auto debit (practical, safe, and easy).
c. Pembayaran Pajak c. Tax Payment
Layanan pembayaran kewajiban pajak yang meliputi Tax payment services that include income tax (PPh),
pajak penghasilan (PPh), pajak pertambahan nilai value added tax (VAT), and other types of taxes,
(PPN), dan jenis pajak lainnya, seperti pajak impor, such as import, export and excise taxes. Currently
ekspor, dan cukai. Saat ini dapat dilakukan melalui teller can be done through teller or ATMs, Bank Ganesha
atau ATM, Bank Ganesha telah mengimplementasikan has implemented the Generation 3 State Revenue
Modul Penerimaan Negara Generasi 3 (MPN G3) Module (MPN G3) which provides convenience for
yang memberikan kemudahan bagi wajib pajak taxpayers or taxpayers or depositors in making
atau wajib bayar atau wajib setor dalam melakukan payments or depositing taxes to the state.
pembayaran atau penyetoran pajak ke negara.
9. E-statement Ganesha 9. E-statement Ganesha
Sebuah versi elektronik dari laporan rekening bulanan An electronic version of the monthly account statement
(monthly account statement) dalam format Adobe Acrobat in the form of Adobe Acrobat (PDF) sent via e-mail and
(PDF) yang dikirimkan melalui e-mail dan dapat juga can also be sent in paper form for a fee.
dikirimkan dalam bentuk kertas dengan pengenaan biaya.
10. Ekspor dan Impor 10. Export and Import
Fasilitas L/C/SKBDN dan trade finance memudahkan L/C / SKBDN and trade finance facilities make it easier
nasabah dalam melakukan perdagangan dengan mitra for customers to trade with business partners overseas
usaha di luar negeri maupun dalam negeri secara cepat, and domestically quickly, safely, and smoothly.
aman, dan lancar.
11. Transfer Dana 11. Fund Transfers
Layanan bagi nasabah Bank Ganesha untuk memindahkan A service for Bank Ganesha customers to transfer
dana, baik ke rekening lain di Bank Ganesha ataupun di funds, either to other accounts at Bank Ganesha or at
bank lain. Layanan ini dapat dilakukan melalui teller, ATM other banks. This service can be done via teller, ATM
(ATM Bersama dan ATM Link), internet banking, dan mobile (ATM Bersama and ATM Link), internet banking, and
banking. Bank Ganesha juga sudah memiliki layanan mobile banking. Bank Ganesha also has a BI-FAST
transaksi BI-FAST di counter teller dan jaringan mesin transaction service at teller counters and Ganesha ATM
ATM Ganesha. machine network.
Bancassurance Bancassurance
Bank Ganesha bekerja sama dengan PT Equity Life Indonesia Bank Ganesha cooperates with PT Equity Life Indonesia to
untuk memasarkan produk Bancassurance yaitu Pro Whole market Bancassurance product, namely Pro Whole Life. Pro
Life. Pro Whole Life merupakan produk asuransi tradisional Whole Life is a traditional insurance product that provides
yang memberikan perlindungan jiwa hingga usia 100 tahun life protection up to 100 years old with guaranteed cash
dengan kepastian manfaat nilai tunai. value benefits.
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Memiliki beberapa manfaat yaitu:
a. Jika tertanggung meninggal dunia dalam masa asuransi, ahli waris akan mendapatkan
santunan meninggal dunia sebesar 100% uang pertanggungan.
b. Jika tertanggung hidup hingga akhir masa asuransi, maka penanggung akan memberikan
dana sebesar 100% uang pertanggungan.
c. Jika polis dibatalkan, diberikan nilai tunai yang tersedia pada saat pembatalan polis,
sesuai tabel yang tertera di dalam polis asuransi.
It has several benefits as follows:
a. If the insured dies during the insurance period, the heirs will receive a death benefit of
100% of the sum insured.
b. If the insured lives until the end of the insurance period, the insurer will provide 100% of
the sum insured.
c. If the policy is cancelled, the cash value available at the time of policy cancellation is
given, according to the table stated in the insurance policy.
Reksa Dana Mutual Funds
Bank Ganesha bekerja sama dengan PT Bahana TCW Bank Ganesha cooperates with PT Bahana TCW
Investment Management untuk memasarkan 4 pilihan Investment Management to market 4 choices of Mutual
produk Reksa Dana, yaitu: Funds products, which are:
1. Bahana Dana Likuid 1. Bahana Dana Likuid
Reksa dana pasar uang yang memberikan solusi manajemen Money market mutual funds that provide short-term
likuiditas jangka pendek dengan tetap memberikan imbal liquidity management solutions while still providing
hasil yang optimal melalui penempatan pada instrumen optimal returns through placements in money market
pasar uang, seperti deposito. instruments, such as time deposits.
2. Bahana Obligasi Ganesha Kelas D 2. Bahana Obligasi Ganesha Kelas D
Reksa dana pendapatan tetap yang bertujuan untuk Fixed income mutual fund that aims to generate optimal
menghasilkan pendapatan yang optimal, yang berasal income, which comes from rising prices and underlying
dari kenaikan harga dan kupon underlying berupa coupons in the form of government bonds and corporate
obligasi pemerintah dan obligasi korporasi. bonds.
3. Bahana Dana Infrastruktur 3. Bahana Dana Infrastruktur
Reksa dana campuran fokus berinvestasi pada sektor Balanced mutual funds focus on investing in the
infrastruktur dan konstruksi untuk mempertahankan infrastructure and construction sectors to maintain
nilai modal di samping tetap mendapatkan tingkat capital value while still obtaining optimal profit levels in
keuntungan yang optimal dalam jangka panjang. the long term.
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4. Bahana Primavera Plus 4. Bahana Primavera Plus
Reksa dana saham yang berisikan sejumlah saham Equity mutual funds that invest in a number of big cap
bigcap yang terkonsentrasi untuk mencapai risiko setara shares concentrated to achieve market risk equivalent in
dengan risiko pasar untuk menghasilkan imbal hasil di order to yield above market returns.
atas pasar.
Bank Ganesha bekerja sama dengan PT Trimegah Asset Bank Ganesha cooperates with PT Trimegah Asset
Management untuk memasarkan 3 pilihan produk Reksa Management to market 3 Mutual Fund products, as follows:
Dana, yaitu:
1. TRIM Kas 2 Kelas A 1. TRIM Kas 2 Kelas A
Reksa dana pasar uang yang bertujuan untuk memperoleh Money market mutual funds that aim to obtain optimal
pendapatan yang optimal berupa pertumbuhan income in the form of investment value growth by trying
nilai investasi dengan berusaha tetap mempertahankan to maintain the initial investment value and provide a
nilai investasi awal dan memberikan tingkat likuiditas high level of liquidity.
yang tinggi.
2. TRIM Dana Tetap 2 2. TRIM Dana Tetap 2
Reksa dana pendapatan tetap bertujuan untuk Fixed income mutual funds aim to maintain the initial
mempertahankan investasi awal dan untuk memperoleh investment and to obtain optimal income in the form of
pendapatan yang optimal berupa kupon bunga dan interest coupons and appreciation of the principal value
apresiasi nilai pokok dari Efek bersifat utang. of debt securities.
3. TRAM Consumption Plus Kelas A 3. TRAM Consumption Plus Kelas A
Reksa Dana Saham bertujuan untuk memperoleh Equity Mutual Funds aim to obtain a maximum increase
peningkatan nilai investasi yang maksimal dalam in investment value in the long term in the form of
jangka panjang berupa capital gain dan dividen melalui capital gain and dividends through investments in
investasi pada efek bersifat ekuitas. equity securities.
Surat Berharga Negara State Securities
1. Sukuk Negara Ritel 1. Sukuk Negara Ritel
Bank Ganesha bekerja sama dengan Trimegah Sekuritas Bank Ganesha cooperates with Trimegah Sekuritas
selaku Mitra Distribusi untuk produk Sukuk Negara Ritel, as a Distribution Partner for Sukuk Negara Ritel
yaitu produk investasi syariah yang ditawarkan oleh products, namely sharia investment products offered
Pemerintah kepada individu Warga Negara Indonesia, by the Government to individual Indonesian Citizens,
sebagai instrumen investasi yang aman, mudah, terjangkau, as investment instruments that are safe, easy,
dan menguntungkan, serta memfasilitasi masyarakat affordable, and profitable, as well as facilitating the
berpartisipasi langsung dalam pembangunan Indonesia. public to participate directly in Indonesia’s development.
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2. Obligasi Ritel Indonesia 2. Obligasi Ritel Indonesia
Bank Ganesha bekerja sama dengan Trimegah Sekuritas Bank Ganesha cooperates with Trimegah Sekuritas as a
selaku Mitra Distribusi untuk produk Obligasi Ritel Distribution Partner for Obligasi Ritel Indonesia products,
Indonesia, yaitu salah satu Instrumen Surat Berharga which is one of the State Securities Instruments offered to
Negara yang ditawarkan kepada individu Warga Negara individual Indonesian Citizens in the Primary Market, as an
Indonesia di Pasar Perdana, sebagai alternatif investasi investment alternative that is safe, easy, affordable, and
yang aman, mudah, terjangkau dan menguntungkan, profitable, as well as facilitating the public to participate
serta memfasilitasi masyarakat berpartisipasi langsung directly in Indonesia’s development.
dalam pembangunan Indonesia.
Kerja Sama Strategis Strategic Partnership
1. Kerja Sama Channeling Akulaku 1. Akulaku Channelling Partnership
Bank Ganesha bekerja sama dengan PT Akulaku Finance Bank Ganesha cooperates with PT Akulaku Finance
Indonesia dalam memberikan pembiayaan channeling Indonesia in providing consumer credit channelling
kredit konsumsi kepada konsumen yang melakukan financing to consumers who purchase goods through
transaksi pembelian barang melalui platform Akulaku. Akulaku platform.
2. Kerja Sama Channeling Amartha 2. Amartha Channelling Partnership
Bank Ganesha bekerja sama dengan PT Amartha Mikro Bank Ganesha cooperates with PT Amartha Mikro
Fintek dalam memberikan pembiayaan channeling Fintek in providing channelling financing to Amartha-
kepada pelaku Usaha Mikro, Kecil, dan Menengah assisted Micro, Small, and Medium Enterprises (MSMEs)
(UMKM) binaan Amartha di seluruh Indonesia. throughout Indonesia.
3. Kerja Sama Channeling Esta Dana Ventura 3. Esta Dana Ventura Channelling Partnership
Bank Ganesha bekerja sama dengan Esta Dana Ventura Bank Ganesha cooperates with Esta Dana Ventura in
dalam penerusan pemberian fasilitas pinjaman continuing to provide loan facilities (channelling) which
(channeling) yang bertujuan untuk menciptakan dampak aims to create a positive social impact by channelling
sosial yang positif dengan menyalurkan pendanaan business funding to Esta Dana Ventura partners who are
usaha kepada mitra Esta Dana Ventura yang merupakan women micro entrepreneurs and MSME entrepreneurs.
perempuan pengusaha mikro dan pengusaha UMKM.
4. Kerja Sama Joint Financing Equity Finance Indonesia 4. Equity Finance Indonesia Joint Financing Partnership
Bank Ganesha bekerja sama dengan PT Equity Finance Bank Ganesha cooperates with PT Equity Finance
Indonesia dalam memberikan penyaluran pembiayaan Indonesia in providing joint financing distribution
bersama yang bertujuan memberikan dampak positif which is intended to give positive impact for financing
untuk pembiayaan kepada sektor produktif dan the productive and multipurpose sector especially the
multiguna terutama segmen UMKM. MSME segment.
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5. Kerja Sama Joint Financing Gadai Mas 5. Gadai Mas Joint Financing Partnership
Bank Ganesha bekerja sama dengan Gadai Mas dalam Bank Ganesha cooperates with Gadai Mas in joint
pembiayaan bersama untuk beberapa wilayah antara financing for several areas, including: PT Gadai Mas
lain: PT Gadai Mas Jatim, PT Gadai Mas NTB, PT Gadai Jatim, PT Gadai Mas NTB, PT Gadai Mas Sulsel, PT Gadai
Mas Sulsel, PT Gadai Mas DKI, PT Gadai Mas Bali, dan Mas DKI, PT Gadai Mas Bali, and PT Gadai Mas Kaltim.
PT Gadai Mas Kaltim. Bank Ganesha menunjuk Gadai Bank Ganesha appointed Gadai Mas as the loan manager
Mas sebagai manajer pinjaman dalam menyalurkan in jointly disbursing loans to MSME debtors who pawned
pinjaman secara bersama-sama kepada para debitur their gold in Gadai Mas outlets for business needs.
UMKM yang menggadaikan emasnya di outlet-outlet
Gadai Mas untuk kebutuhan usahanya.
6. Kerja Sama Channeling Batumbu 6. Channeling Partnership with Batumbu
Bank Ganesha bekerja sama dengan PT Berdayakan Bank Ganesha cooperates with PT Berdayakan Usaha
Usaha Indonesia (Batumbu) dalam penerusan pemberian Indonesia (Batumbu) in continuing to provide loan
fasilitas pinjaman (channeling) untuk memperluas facilities (channelling) to expand the reach of Bank
jangkauan penyaluran kredit Bank Ganesha kepada Ganesha’s loan distribution to the public, especially the
masyarakat, khususnya segmentasi UMKM dengan MSME segmentation with bill-based financing schemes.
skema pembiayaan berdasarkan tagihan.
7. Kerja Sama Channeling Restock 7. Channeling Partnership Restock
Bank Ganesha bekerja sama dengan PT Cerita Teknologi Bank Ganesha cooperates with PT Cerita Teknologi
Indonesia (Restock) dalam penerusan pemberian fasilitas Indonesia (Restock) in continuing to provide loan
pinjaman (channeling) untuk memperluas jangkauan facilities (channelling) to expand the reach of Bank
penyaluran kredit Bank Ganesha kepada masyarakat Ganesha’s loan distribution to the public, especially
khususnya segmentasi UMKM dengan skema pembiayaan the MSME segmentation with a financing scheme
berdasarkan persediaan barang. based on inventory.
8. Kerja Sama Joint Financing MNC Guna Usaha 8. Joint Financing Partnership with MNC Guna Usaha
Indonesia Indonesia
Bank Ganesha bekerja sama dengan PT MNC Guna Usaha Bank Ganesha cooperates with PT MNC Guna Usaha
Indonesia (MNC GUI) dalam memberikan penyaluran Indonesia (MNC GUI) in providing joint financing
pembiayaan bersama untuk kebutuhan investasi dan distribution for the investment and working capital for
modal kerja para pelaku UMKM dengan jaminan berupa MSME players with collateral in the form of invoices or
invoice atau BPKB. BPKB.
9. Kerja Sama Channeling Rupiah Cepat 9. Channeling Partnership with Rupiah Cepat
Bank Ganesha bekerja sama dengan PT Kredit Utama Bank Ganesha cooperates with PT Kredit Utama Fintech
Fintech Indonesia (Rupiah Cepat) dalam penerusan Indonesia (Rupiah Cepat) in continuing to provide loan
pemberian fasilitas pinjaman (channeling) untuk facilities (channelling) for consumer needs through
kebutuhan konsumtif melalui platform Rupiah Cepat. Rupiah Cepat platform.
10. Kerja Sama Joint Financing Mega Auto Finance 10. Joint Financing Partnership with Mega Auto Finance
Bank Ganesha bekerja sama dengan PT Mega Auto Bank Ganesha cooperates with PT Mega Auto Finance
Finance (MAF) dalam memberikan penyaluran (MAF) in providing joint financing distribution to meet
pembiayaan bersama untuk memenuhi kebutuhan the multipurpose needs of Indonesian people, both
multiguna masyarakat Indonesia, baik berupa multiguna consumptive and productive multipurpose, with
konsumtif maupun multiguna produktif dengan jaminan collateral in the form of a two-wheeled and four-wheeled
berupa BPKB roda dua dan roda empat. BPKB.
11. Kerja Sama Joint Financing True Finance d/h Trihamas 11. Joint Financing Partnership with True Finance
Finance formerly Trihamas Finance
Bank Ganesha bekerja sama dengan PT Tirta Rindang Bank Ganesha cooperates with PT Tirta Rindang Unggul
Unggul Ekatama Finance dalam memberikan penyaluran Ekatama Finance in providing joint financing distribution
pembiayaan bersama untuk memenuhi kebutuhan to meet the needs of Indonesian people, for investment,
masyarakat Indonesia, baik berupa investasi, multiguna consumptive, and productive multipurpose, with
konsumtif, maupun multiguna produktif dengan jaminan collateral in the form of a four-wheeled BPKB.
berupa BPKB roda empat.
12. Kerja Sama Joint Financing Multindo Auto Finance 12. Joint Financing Partnership with Multindo Auto Finance
Bank Ganesha bekerja sama dengan PT Multindo Auto Bank Ganesha cooperates with PT Multindo Auto
Finance dalam memberikan penyaluran pembiayaan Finance in providing joint financing distribution to meet
bersama untuk memenuhi kebutuhan masyarakat Indonesia the needs of Indonesian people for investment with
untuk investasi dengan jaminan berupa BPKB roda empat. collateral in the form of a four-wheeled BPKB.
PT Bank Ganesha Tbk
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13. Kerja Sama Channeling SPinjam 13. SPinjam Channeling Partnership
Bank Ganesha dan PT Lentera Dana Nusantara (SPinjam) Bank Ganesha and PT Lentera Dana Nusantara (SPinjam)
melakukan kerja sama penerusan pembiayaan cooperate in channeling financing to borrowers who
(channeling) kepada para peminjam yang mengajukan apply for loan services through SPinjam platform.
layanan pinjaman melalui platform SPinjam.
14. Kerja Sama Joint Financing Clemont Finance 14. Joint Financing Partnership with Clemont Finance
Bank Ganesha dan PT Clemont Finance Indonesia Bank Ganesha and PT Clemont Finance Indonesia
melakukan kerja sama penyaluran pembiayaan bersama cooperate to distribute financing for heavy equipment,
alat berat, kendaraan komersial, multiguna dengan commercial vehicles, multipurpose for investment, and
tujuan investasi dan modal kerja. working capital.
15. Kerja Sama Channeling Esta Kapital Fintek 15. Channeling Partnership with Esta Kapital Fintek
Bank Ganesha dan PT Esta Kapital Fintek melakukan Bank Ganesha and PT Esta Kapital Fintek cooperate to
kerja sama penerusan pemberian fasilitas pinjaman continue providing loan facilities (channeling) for the
(channeling) untuk penyaluran kredit produktif kepada distribution of productive loans to groups of women
kelompok-kelompok usaha perempuan pengusaha micro-entrepreneurs assisted by Esta Kapital Fintek and
mikro binaan Esta Kapital Fintek dan pengusaha UMKM. MSME entrepreneurs.
16. Kerja Sama Channeling Danain 16. Channeling Partnership with Danain
Bank Ganesha dan PT Mulia Inovasi Digital (Danain) Bank Ganesha and PT Mulia Innovation Digital (Danain)
melakukan kerja sama penerusan pemberian fasilitas cooperate to provide loan facilities (channeling) to
pinjaman (channeling) kepada para peminjam yang borrowers who apply through Danain's P2P lending
mengajukan melalui platform P2P lending Danain platform with gold collateral.
dengan agunan emas.
17. Kerja Sama Channeling Modal Rakyat 17. Channeling Partnership with Modal Rakyat
Bank Ganesha dan Modal Rakyat melakukan kerja sama Bank Ganesha and Modal Rakyat cooperate on
penerusan pembiayaan (channeling) kepada Mitra UMKM channeling financing to MSME partners through Modal
melalui platform P2P lending Modal Rakyat dengan Rakyat P2P lending platform with collateral in form of
agunan berupa invoice dan cek/bilyet giro. invoices and checks/bilyet current account.
18. Kerja Sama Channeling Samakita 18. Channeling Partnership with Samakita
Bank Ganesha dan PT Sejahtera Sama Kita (Samakita) Bank Ganesha and PT Sejahtera Sama Kita (Samakita)
melakukan kerja sama penerusan pembiayaan (channeling) cooperated on channeling financing for borrowers’
untuk kebutuhan multiguna peminjam menggunakan multipurpose needs by using debit cards that can be
kartu debit yang dapat digunakan untuk transaksi used for shopping transactions at all merchants with
belanja di seluruh merchant yang memiliki EDC GPN. EDC GPN.
19. Kerja Sama Joint Financing Reksa Finance 19. Joint Financing Partnership with Reksa Finance
Bank Ganesha dan PT Reksa Finance melakukan kerja Bank Ganesha and PT Reksa Finance cooperate
sama penyaluran pembiayaan bersama untuk mobil to distribute joint financing for used cars
bekas (tipe komersial dan penumpang) juga pembiayaan (commercial and passenger types) and multipurpose
multiguna dengan agunan BPKB. financing with BPKB collateral.
20. Kerja Sama Channeling AdaKami 20. Channeling Partnership with AdaKami
Bank Ganesha dan PT Pembiayaan Digital Indonesia Bank Ganesha and PT Pembiayaan Digital Indonesia
(AdaKami) melakukan kerja sama penerusan pembiayaan (AdaKami) cooperate on channeling financing to borrowers
(channeling) kepada para peminjam melalui platform through AdaKami P2P platform.
P2P AdaKami.
21. Kerja Sama Penyediaan Kredit Pemilikan Rumah Opus 21. Partnership in Providing Opus Bay Home Ownership
Bay Loans
Bank Ganesha dan PT Goodworth Investments (Opus Bank Ganesha and PT Goodworth Investments (Opus
Bay) melakukan kerja sama kredit pemilikan rumah Bay) cooperate in home and apartment ownership
dan apartemen untuk memudahkan masyarakat dalam loans to facilitate people to own their dream house and
memiliki rumah dan apartemen impian mereka dengan apartment with a faster and easier financing system.
sistem pembiayaan yang lebih cepat dan mudah.
22. Kerja Sama Penyediaan Kredit Pemilikan Rumah 22. Partnership in Providing Home Ownership Loans
dengan Harvest City with Harvest City
Bank Ganesha dan perumahan Harvest City melakukan Bank Ganesha and Harvest City housing are cooperating
kerja sama kredit pemilikan rumah untuk memudahkan on home ownership loans to facilitate people to own a
masyarakat dalam memiliki rumah dengan pembiayaan home with fast and easy financing.
yang cepat dan mudah.
PT Bank Ganesha Tbk
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Wilayah Operasional Bank
Bank Operational Area
Kantor Pusat / Head Office
Wisma Hayam Wuruk Lt. 1 & 2
Jl. Hayam Wuruk No. 8, Jakarta Pusat 10120
Tel.: (021) 2910 9900
Fax: (021) 2910 9992
Jaringan Kantor / Office Network
Uraian 2023 2022 2021 Description
Kantor Pusat 1 1 1 Head Office
Kantor Cabang 6 6 7 Branch Office
Kantor Cabang Pembantu 4 4 4 Sub-branch Office
Kantor Kas - - 2 Cash Office
Jaringan ATM 33 33 36 ATM Network
Safe Deposit Box 2 2 2 Safe Deposit Box
Kantor Pusat
Head Office
Wisma Hayam Wuruk Lt. 1 & 2
Jl. Hayam Wuruk No. 8, Jakarta Pusat 10120
Tel.: (021) 2910 9900 Fax: (021) 2910 9992
Kantor Cabang
Branch Offices
KCU Hayam Wuruk KC Mangga Dua KC Kelapa Gading
Wisma Hayam Wuruk Lt. 1 & 2 Wisma Eka Jiwa Kav. 19 Kelapa Gading Permai
Jl. Hayam Wuruk No. 8 Jl. Mangga Dua Raya Jl. Raya Boulevard Barat Blok LC 6 No. 49-50
Jakarta Pusat 10120 Jakarta Pusat 10730 Jakarta Utara 14240
Tel.: (021) 2910 9900 Tel.: (021) 3000 7901 Tel.: (021) 450 4961
Fax: (021) 2910 9992 Fax: (021) 625 7485 Fax: (021) 450 4782
KC Mega Kuningan* KC Sastra Plaza KC Kertajaya
The East Tower Lt. 2 Ruko Sastra Plaza Blok B-57 Jl. Kertajaya No. 194-196
Jl. DR Ide Anak Agung Jl. Gatot Subroto No. 21 Surabaya 60282
Gde Agung Kav. E3.2 No. 1 Tangerang 15134
Jakarta Selatan 12950
Tel.: (021) 2902 7236, 2902 7237, 2902 7238, Tel.: (021) 5930 8885, 5930 8889, 5930 8900 Tel.: (031) 503 2060
2902 7239, 2902 7240
Fax: (021) 2902 7241 Fax: (021) 591 3268 Fax: (031) 503 2784
*Per 2 Januari 2024 relokasi ke KC Thamrin Nine. / As of January 2, 2024, it is relocated to Branch Office Thamrin Nine.
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kantor Cabang Pembantu
Sub-Branch Offices
KCP Sunter KCP Pantai Indah Kapuk KCP Sudirman KCP Gajah Tunggal
Sunter Mall Lt. Dasar Rukan Emerald Park No. 25 Sahid Sudirman Center Lt. 37 Jl. Raya Gajah Tunggal No. 8-9
Jl. Danau Sunter Utara Jl. Pantai Indah Kapuk Jl. Jenderal Sudirman Kav. 86 Pasir Jaya, Jati Uwung
Blok G-7 Kav. II Jakarta Utara 14470 Jakarta Pusat 10220 Tangerang 15135
Jakarta Utara 14350
Tel.: (021) 2669 0182, 2265 1624 Tel.: (021) 2903 1706, 2903 1708 Tel.: (021) 2788 9156, 2788 9157 Tel.: (021) 5931 6638
Fax: (021) 6583 2398 Fax: (021) 2903 3734 Fax: (021) 2788 9158 Fax: (021) 592 2495
Safe Deposit Box
SDB Hayam Wuruk SDB Kelapa Gading
Wisma Hayam Wuruk Lt. 1 Jl. Raya Boulevard Barat Blok LC 6 No. 49-50
Jl. Hayam Wuruk No. 8 Kelapa Gading Permai
Jakarta Pusat 10120 Jakarta Utara 14240
Tel.: (021) 2910 9900 (hunting) Tel.: (021) 450 4961 (hunting)
Fax: (021) 2910 9992 Fax: (021) 450 4782
ATM
ATM Hayam Wuruk ATM Mangga Dua ATM Sudirman
Wisma Hayam Wuruk Lt. 1 Wisma Eka Jiwa Kav. 19 Sahid Sudirman Center Lt. 37
Jl. Hayam Wuruk No. 8 Jl. Mangga Dua Raya Jl. Jenderal Sudirman Kav. 86
Jakarta Jakarta Jakarta
ATM Sudirman ATM Sunter ATM Kelapa Gading
Gedung Abdullah Lt. 1 Sunter Mall Lt. Dasar Kelapa Gading Permai
Jl. Jenderal Sudirman Kav. 34 Jl. Danau Sunter Utara Blok G-7 Kav. II Jl. Raya Bulevar Barat
Jakarta Jakarta Blok LC 6 No. 49-50
Jakarta
ATM Kelapa Gading ATM Pantai Indah Kapuk ATM Pluit
The Food Hall Mal Kelapa Gading 3 Lt. G Rukan Emerald Park No. 25 SOGO Emporium Pluit Mall
Jl. Bulevar Kelapa Gading Blok M Jl. Pantai Indah Kapuk Kawasan CBD Pluit
Jakarta Jakarta Jl. Pluit Selatan Raya
Jakarta
ATM Mega Kuningan* ATM Senayan ATM Blok M
The East Tower Lt. 2 The Food Hall Senayan City Lt. LG Mall Blok M Lt. Dasar
Jl. DR Ide Anak Agung Gde Agung Jl. Asia Afrika Lot. 19 Jl. Sultan Hasanuddin, Melawai
Kav. E3.2 No. 1 Jakarta Kebayoran Baru
Jakarta Jakarta
ATM Casablanka ATM Casablanka ATM Pondok Indah
Apartemen Puri Casablanca Lt. 1 SOGO Kota Kasablanka Lt. Ground SOGO Pondok Indah Mall 2 Lt. 2
Jl. Puri Casablanca No. 1 Jl. Casablanca Raya Kav. 88 Jl. Metro Pondok Indah, Pondok Pinang
Jakarta Menteng Dalam, Tebet Kebayoran Lama
Jakarta Jakarta
ATM Letjen. S. Parman ATM Letjen S. Parman ATM Cakung
SOGO Central Park Lt. 2 Hotel Grand Tropic Kabel Metal Indonesia
Jl. Letjen. S Parman Kav. 28 Jl. Letjen S Parman Kav. 3 Jl. Raya Bekasi, Cakung
Jakarta Jakarta Jakarta
ATM Tangerang ATM Gajah Tunggal ATM Pabrik Gajah Tunggal
Ruko Sastra Plaza Blok B-57 Ruko Gajah Tunggal Jl. Gatot Subroto
Jl. Gatot Subroto No. 21 Jl. Gajah Tunggal No. 1-2 Desa Pasir Jaya, Jatiuwung
Tangerang Tangerang Tangerang
ATM Inoac ATM Kertajaya ATM Tunjungan Plaza
Pabrik Inoac Polytechno Indonesia Jl. Kertajaya No. 194-196 SOGO Tunjungan Plaza Lt. LG
Kawasan Bintang Puspita Dwi Karya Surabaya Jl. Embong Malang No. 7-21
Desa Wanasari, Teluk Jambe Barat Surabaya
Karawang
*Per 2 Januari 2024 relokasi ke KC Thamrin Nine. / As of January 2, 2024, it is relocated to Branch Office Thamrin Nine.
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Struktur Organisasi
Organization Structure
Struktur organisasi Perseroan berdasarkan Surat Keputusan Direksi tanggal 23 September
2023 tentang Struktur Organisasi Perseroan sebagai berikut: RAPAT UMUM PEMEGANG SAHAM
The Company's organizational structure is based on the Board of Directors' Decision Letter General Meeting Shareholders
dated September 23, 2023, on the Company's Organizational Structure, as follows:
Komite Manajemen Risiko Komite Personalia
Risk Management Committee HR Committee
Komite Kebijakan Kredit Komite Anti Fraud
Credit Policy Committee Anti Fraud Committee
Komite Kredit Komite Pengadaan Barang & Jasa
Credit Committee Procurement & GA Committee
Komite Pengarah Teknologi Informasi Komite Restrukturisasi
Information Technology Steering Committee Restructure Committee
Komite Asset dan Liabilities Manajemen Komite Treasury
ALCO Committee Treasury Committee
DIREKSI Presiden Direktur
Board of Directors President Director
Lenny Sugihat
Wakil Presiden Direktur
Vice President Director
Mahesh Ajit Ranade
Direktur Komersial Direktur Operasional & Jaringan
Commercial Director Network & Operation Director
Setiawan Kumala Agoes Roediyanto
Chief Digital Officer
Henny Liu
Divisi Divisi Konsumer & Divisi
Kredit Konvensional Fintech Business Divisi Digital Bisnis Teknologi Informasi Divisi Operasional
Conventional Credit Consumer & Fintech Digital Business Information Operation Division
Division Business Division Division Technology Division
Djoko Laksono
Thomas Lukman Octavian Samon Hidayat
Pengembangan TI Analisa Risiko Kredit
Kredit 1 Produk Pendanaan Design & Platform dan Aplikasi Pendukung Pusat Operasional Credit Risk Analysis
Credit 1 Funding Product Management IT Development and Apps Operation Center
Support Novica Mulia K.
Operasional dan
Kredit 2 Produk Pinjaman Infrastruktur TI Legal & Remedial
Business Partnership Settlement
Credit 2 Lending Product IT Operation and Barka Ramdhon
Infrastructure
Tata Kelola TI &
Bisnis Fintech Sales & Marketing Perencanaan Rekonsiliasi
Fintech Business Communication IT Governance Reconciliation
& Planning
Service Quality Administrasi Kredit
Analisa Bisnis Keamanan TI dan Siber Credit Administration
Management, Customer
Business Analysis IT and Cyber Security
Experience & Call Center Eny Widajati
Wealth Management Cabang
Pingkan Lies Permatasari Branches
PT Bank Ganesha Tbk
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KOMITE REMUNERASI DAN NOMINASI
Remuneration and Nomination Committee
DEWAN KOMISARIS Ketua / Chairperson : Sudarto
Board of Commissioners Anggota / Member : Marcello Theodore Taufik dan / and
Shirley
Presiden Komisaris
President Commissioner
Marcello Theodore Taufik
KOMITE PEMANTAU RISIKO
Wakil Presiden Komisaris Risk Monitoring Committee
Vice President Commissioner Ketua / Chairperson : Sudarto
Lisawati Anggota / Member : Marcello Theodore Taufik, Lisawati,
Trisna Chandra, Dede Suherman Sukandar,
Komisaris Independen dan / and Pramu Hestiono Utama
Independent Commissioner
Sudarto
Komisaris Independen KOMITE AUDIT
Independent Commissioner Audit Committee
Trisna Chandra Ketua / Chairperson : Trisna Chandra
Anggota / Member : Dede Suherman Sukandar, dan / and
Pramu Hestiono Utama
Direktur Keuangan & Treasury Direktur Kepatuhan & Risiko
Finance & Treasury Director Risk & Compliance Director
Arif Wicaksono Suroso
Divisi Finance Satuan Kerja
Divisi Corporate Divisi Treasury & & Management Satuan Kerja Manajemen Risiko & Satuan Kerja
Office Financial Institution Information System Kepatuhan & APU PPT Sistem Prosedur Audit Internal
Corporate Office Treasury & Financial Finance & Management Compliance Risk Management Internal Audit
Division Institution Division Information System & AML CFT Divison & System Procedure Division
Division Division
Shirley Lucie Desiantari Haswan Junaidi Resky Irianawati
Arifin Ahadi
Manajemen Sumber
Daya Manusia Money Market & Accounting Kepatuhan Manajemen Risiko Audit Kredit, Ops & HO
Human Resources Treasury Support Budget & Tax Compliance Risk Management Credit, Ops & HO Audit
Management
Management
Fixed Asset
Information System APU PPT Sistem & Prosedur Audit TI
Management & Forex & Capital Market
& Reporting AML CFT System & Procedure IT Audit
Logistic
Manajemen Aset
Liabilitas
Corporate Secretary Internal Control
Assets Liabilities
Management
Keterangan / Remark:
Melapor/Tanggung Jawab Langsung / Direct Report/Responsibility Level Divisi / Division Level
Komunikasi Langsung / Direct Communication Level Departemen / Department Level
PT Bank Ganesha Tbk
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Daftar Keanggotaan Asosiasi
List of Association Membership
Nama Asosiasi Skala Asosiasi Posisi Perseroan
Association Name Association Scale Company Position
Bank Peserta Lembaga Penjamin Simpanan Nasional Anggota
Participating Banks of Indonesia Deposit Insurance Corporation (IDIC) National Member
Emiten Publik yang Tercatat di Bursa Efek Indonesia Nasional Emiten Tercatat
Public Issuer Listed on Indonesia Stock Exchange National Listed Issuer
Perhimpunan Bank Nasional Nasional Anggota
Association of National Banks National Member
Nasional Anggota
Indonesia Corporate Secretary Association
National Member
Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan Nasional Anggota
Indonesian Alternative Agencies for Dispute Resolution in Financial Services Sector National Member
Kamar Dagang dan Industri Indonesia Nasional Anggota
Indonesian Chamber of Commerce and Industry National Member
Asosiasi Sistem Pembayaran Indonesia Nasional Anggota
Indonesian Payment System Association National Member
Asosiasi Bank Agen Penjual Efek Reksadana Indonesia Nasional Anggota
Association of Banks Selling Agents for Indonesian Mutual Funds National Member
Forum Komunikasi Direktur Kepatuhan Nasional Anggota
Compliance Director Communication Forum National Member
Nasional Anggota
Indonesia Contact Center Association
National Member
Ikatan Bankir Indonesia Nasional Anggota
Indonesian Bankers Association National Member
Asosiasi Swift Indonesia Nasional Anggota
Indonesian Swift Association National Member
Nasional Anggota
Financial Market Association Indonesia
National Member
Masyarakat Profesi Penilai Indonesia Nasional Anggota
Indonesian Appraisal Professional Society National Member
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Profil Dewan Komisaris
Profile of the Board of Commissioners
Marcello
Theodore Taufik
Presiden Komisaris / President Commissioner
Warga Negara Indonesia, lahir pada tahun 1968, berdomisili Indonesian citizen, born in 1968, domiciled in Bogor. Serving
di Bogor. Menjabat sebagai Presiden Komisaris periode as the President Commissioner for the 2022-2024 period
2022-2024 berdasarkan Akta Pernyataan Keputusan Rapat based on the Deed of Meeting Resolutions No. 189 dated
No. 189 tanggal 19 Desember 2022. Beliau tidak memiliki December 19, 2022. He has no financial, management,
hubungan keuangan, kepengurusan, dan kekeluargaan or family relationships with other members of the Board
dengan anggota Dewan Komisaris lainnya dan anggota of Commissioners, nor with members of the Board of
Direksi. Namun, memiliki hubungan kepengurusan dengan Directors. However, he has a management relationship
Pemegang Saham Pengendali yaitu PT Equity Development with the Controlling Shareholder, PT Equity Development
Investment Tbk. Investment Tbk.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas
Indonesia, Master of Science dari New Hampshire College, Indonesia, Master of Science from New Hampshire College,
Amerika Serikat, dan Master of Business Administration United States, and Master of Business Administration from
dari Southern New Hampshire University, Amerika Serikat. Southern New Hampshire University, United States. Having
Memiliki pengalaman karier sebagai Product Development career experience as Product Development Manager of Bank
Manager Bank Dagang Nasional Indonesia (1995-1998), Dagang Nasional Indonesia (1995-1998), Public Finance
Central of Financial Policy Study sebagai Public Finance Policy Researcher at the Central of Financial Policy Study
Policy Researcher (1998-1999), General Manager Treasury (1998-1999), General Manager Treasury and International
and International Bank Ganesha (1999-2000), Investor of Bank Ganesha (1999-2000), Investor Relation Manager of
Relation Manager PT Prima Tunas Investama (2001-2004), PT Prima Tunas Investama (2001-2004), Executive Vice
Executive Vice President PT Gajah Tunggal Tbk (2004-2008), President of PT Gajah Tunggal Tbk (2004-2008), General
General Manager of Legal and Finance PT Prima Tunas Manager of Legal and Finance of PT Prima Tunas Investama
Investama (2008-2013), Finance & Accounting Director (2008-2013), Director of Finance and Accounting of
PT Bali Turtle Island Development (2013-2018), PT Bali Turtle Island Development (2013 -2018), President
Presiden Komisaris Bank Ganesha (2015-2017), serta Commissioner of Bank Ganesha (2015-2017), and
Komisaris Bank Ganesha (2017-2022). Commissioner of Bank Ganesha (2017-2022).
Selain menjabat sebagai Presiden Komisaris Bank Ganesha, Apart from serving as the President Commissioner of
saat ini beliau juga menjabat sebagai Presiden Direktur Bank Ganesha, he currently serves as President Director of
PT KMI Wire and Cable Tbk (sejak 2019) dan Komisaris PT KMI Wire and Cable Tbk (since 2019) and Commissioner of
PT Equity Development Investment Tbk (sejak 2022). PT Equity Development Investment Tbk (since 2022).
PT Bank Ganesha Tbk
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Lisawati
Wakil Presiden Komisaris / Vice President Commissioner
Warga Negara Indonesia, lahir pada tahun 1954, berdomisili Indonesian citizen, born in 1954, domiciled in Jakarta.
di Jakarta. Menjabat sebagai Wakil Presiden Komiaris periode Serving as Vice President Commissioner for the 2022-
2022-2024 berdasarkan Akta Pernyataan Keputusan Rapat 2024 period based on the Deed of Meeting Resolutions
No. 189 tanggal 19 Desember 2022. Beliau tidak memiliki No. 189 dated December 19, 2022. She has no financial,
hubungan keuangan, kepengurusan, dan kekeluargaan management, or family relationships with other members
dengan anggota Dewan Komisaris lainnya, anggota Direksi, of the Board of Commissioners, members of the Board of
serta Pemegang Saham Utama dan Pengendali. Directors, nor Major and Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi, Magister Manajemen Obtained Bachelor of Economics, Master of Management
bidang Keuangan, dan Master of Business Administration in Finance, and Master of Business Administration from a
dari dari salah satu universitas di Surabaya. Memiliki university in Surabaya. Having career experience in banking
pengalaman karier di bidang perbankan sebagai Staf Bagian sector as Credit Section Staff at Bank Sumber Ekonomi Asia
Kredit Bank Sumber Ekonomi Asia (1973-1975). Bekerja di (1973-1975). Worked at various other companies (1975-1984)
berbagai perusahaan lainnya (1975-1984) dan bergabung di and joined Bank Swadesi (1984-2009) with her last position
Bank Swadesi (1984-2009) dengan jabatan terakhir sebagai as President Director. Subsequently, she served as Vice
Direktur Utama. Selanjutnya, beliau menjabat sebagai Wakil President Director of Bank Jasa Jakarta (2009-2018), and
Presiden Direktur Bank Jasa Jakarta (2009-2018), serta President Director of Bank Ganesha (2018-2022). Currently,
Presiden Direktur Bank Ganesha (2018- 2022). Saat ini beliau she has no concurrent positions in other companies.
tidak memiliki rangkap jabatan di perusahaan lainnya.
PT Bank Ganesha Tbk
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Sudarto
Komisaris Independen / Independent Commissioner
Warga Negara Indonesia, lahir pada tahun 1951, berdomisili Indonesian citizen, born in 1951, domiciled in Jakarta.
di Jakarta. Menjabat sebagai Komisaris Independen periode Serving as Independent Commissioner for the 2022-2024
2022-2024 berdasarkan Akta Pernyataan Keputusan Rapat period based on the Deed of Meeting Resolutions No. 189
No. 189 tanggal 19 Desember 2022. Sebelumnya, menjabat dated December 19, 2022. Previously, he served as Vice
sebagai Wakil Presiden Komisaris Independen periode President Independent Commissioner for 2010-2022. He
2010-2022. Beliau tidak memiliki hubungan keuangan, has no financial, management, or family relationships
kepengurusan, dan kekeluargaan dengan anggota Dewan with other members of the Board of Commissioners,
Komisaris lainnya, anggota Direksi, serta Pemegang Saham members of the Board of Directors, nor Major and
Utama dan Pengendali. Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas Terbuka.
Terbuka. Memiliki pengalaman karier sebagai Investigator Having career experience as Executive Investigator of Bank
Eksekutif Bank Indonesia (1971-2006), Direktur Kepatuhan Indonesia (1971-2006), Compliance Director of Bank INA
Bank INA Perdana (2007-2008), Komite Audit Asuransi Perdana (2007-2008), Audit Committee of Binagriya Insurance
Binagriya (2008-2009), Komite Audit PT Pemeringkat Efek (2008-2009), Audit Committee of PT Pemeringkat Efek
Indonesia (Pefindo) (2008-2010), Komisaris Independen Indonesia (Pefindo) (2008-2010), Independent Commissioner
Bank Ganesha (2009-2010), serta Wakil Presiden Komisaris of Bank Ganesha (2009-2010), and Independent Vice President
Independen Bank Ganesha (2010-2022). Saat ini beliau Commissioner of Bank Ganesha (2010-2022). Currently,
tidak memiliki rangkap jabatan di perusahaan lainnya. he has no concurrent positions in other companies.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat selama 5 periode dan telah He has served for 5 terms and has declared himself to remain
menyatakan dirinya tetap independen kepada RUPS. independent at the GMS.
PT Bank Ganesha Tbk
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Trisna Chandra
Komisaris Independen / Independent Commissioner
Warga Negara Indonesia, lahir pada tahun 1960, berdomisili Indonesian citizen, born in 1960, domiciled in Jakarta.
di Jakarta. Menjabat sebagai Komisaris Independen periode Serving as Independent Commissioner for the 2023-2024
2023-2024 berdasarkan Akta Pernyataan Keputusan period based on the Deed of Meeting Resolutions No. 133
Rapat No. 133 tanggal 14 April 2023. Beliau tidak memiliki dated April 14, 2023. He has no financial, management, or
hubungan keuangan, kepengurusan, dan kekeluargaan family relationships with other members of the Board of
dengan anggota Dewan Komisaris lainnya, anggota Direksi, Commissioners, members of the Board of Directors, nor
serta Pemegang Saham Utama dan Pengendali. Major and Controlling Shareholders.
Mendapatkan gelar Insinyur dari Institut Pertanian Bogor Obtained an Engineer degree from Institut Pertanian
dan Magister Manajemen dari STIM Prasetya Mulya. Bogor and Master of Management from STIM Prasetya
Memiliki pengalaman karier sebagai Relationship Manager Mulya. Having career experience as Relationship Manager
PT Bank Dagang Negara (Persero) (1986-1999), berbagai of PT Bank Dagang Negara (Persero) (1986-1999), various
jabatan di PT Bank Mandiri (Persero) Tbk dengan jabatan positions at PT Bank Mandiri (Persero) Tbk with his last
terakhir sebagai PJ Regional Wholesale Head IV Jakarta position as Acting Regional Wholesale Head IV Jakarta
(1999-2016), dan Direktur Dana Pensiun Bank Mandiri Dua (1999-2016), and Director of Pension Fund of Bank Mandiri
(2016-2023). Saat ini beliau tidak memiliki rangkap jabatan Dua (2016-2023). Currently, he has no concurrent positions
di perusahaan lainnya. in other companies.
Pernyataan Independensi Statement of Independence
Beliau telah menjabat selama 1 periode dan telah He has served for 1 term and has declared himself
menyatakan dirinya independen kepada RUPS independent at the GMS.
PT Bank Ganesha Tbk
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Profil Direksi
Profile of the Board of Directors
Lenny Sugihat
Presiden Direktur / President Director
Warga Negara Indonesia, lahir pada tahun 1956, berdomisili Indonesian citizen, born in 1956, domiciled in Bogor. Serving
di Bogor. Menjabat sebagai Presiden Direktur periode as President Director for the 2022-2024 period based on
2022-2024 berdasarkan Akta Pernyataan Keputusan Rapat the Deed of Meeting Resolutions No. 189 dated December
No. 189 tanggal 19 Desember 2022. Beliau tidak memiliki 19, 2022. She has no financial, management, or family
hubungan keuangan, kepengurusan, dan kekeluargaan relationships with members of the Board of Commissioners,
dengan anggota Dewan Komisaris, anggota Direksi lainnya, other members of the Board of Directors, nor Major and
serta Pemegang Saham Utama dan Pengendali. Controlling Shareholders.
Mendapatkan gelar Insinyur dari Institut Pertanian Bogor Obtained an Engineer degree from Institut Pertanian Bogor
dan Master of Business Administration dari University of and Master of Business Administration from the University
Houston, Texas, Amerika Serikat. Memiliki pengalaman of Houston, Texas, United States of America. Having career
karier sebagai Managing Director Bank Rakyat Indonesia experience as Managing Director of Bank Rakyat Indonesia
(2006-2014), Direktur Utama Perum BULOG (2015), serta (2006-2014), President Director of Perum BULOG (2015),
Presiden Komisaris Independen Bank Ganesha (2017- and Independent President Commissioner of Bank Ganesha
2022). Saat ini beliau tidak memiliki rangkap jabatan (2017-2022). Currently, she has no concurrent positions in
di perusahaan lainnya. other companies.
PT Bank Ganesha Tbk
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Mahesh Ajit Ranade*
Wakil Presiden Direktur / Vice President Director
Warga Negara India, lahir pada tahun 1972, berdomisili di Indian citizen, born in 1972, domiciled in Jakarta. Serving
Jakarta. Menjabat sebagai Wakil Presiden Direktur periode as Vice President Director for the 2023-2024 period based
2023-2024 berdasarkan Akta Pernyataan keputusan Rapat on the Deed of Meeting Resolutions No. 165 dated July
No. 165 tanggal 26 Juli 2023. Beliau tidak memiliki hubungan 26, 2023. He has no financial, management, or family
keuangan, kepengurusan, dan kekeluargaan dengan anggota relationships with members of the Board of Commissioners,
Dewan Komisaris, anggota Direksi lainnya, serta Pemegang other members of the Board of Directors, nor Major and
Saham Utama dan Pengendali. Controlling Shareholders.
Mendapatkan gelar Bachelor of Engineer dan Master of Business Obtained Bachelor of Engineer and Master of Business
Administration dari University of Mubai, India. Memiliki Administration from University of Mubai, India. Having
pengalaman kerja sejak tahun 1994 di berbagai bidang antara work experience since 1994 in various fields including
lain perusahaan konsultan, teknologi, dan perbankan, baik consulting, technology, and banking companies, both at
di dalam maupun luar negeri. Menjabat sebagai Group Head home and abroad. Served as IT Group Head of Bank Mandiri
IT Bank Mandiri (2012-2015), Managing Director CIMB Bank (2012-2015), Managing Director of CIMB Bank Berhad
Berhad Malaysia (2017-2019), dan Chief Information Officer Malaysia (2017-2019), and Chief Information Officer of
PT Bank Danamon Indonesia Tbk (2020-2023). Saat ini beliau PT Bank Danamon Indonesia Tbk (2020-2023). Currently, he
tidak memiliki rangkap jabatan di perusahaan lainnya. has no concurrent positions in other companies.
* Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
PT Bank Ganesha Tbk
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Setiawan Kumala
Direktur Komersial / Commercial Director
Warga Negara Indonesia, lahir pada tahun 1975, berdomisili Indonesian citizen, born in 1975, domiciled in Jakarta.
di Jakarta. Menjabat sebagai Direktur Komersial periode Serving as Commercial Director for the 2021-2024 period
2021-2024 berdasarkan Akta Keputusan RUPS Tahunan based on the Deed of Annual GMS Resolutions No. 72 dated
No. 72 tanggal 19 Mei 2021. Beliau tidak memiliki hubungan May 19, 2021. He has no financial, management, or family
keuangan, kepengurusan, dan kekeluargaan dengan anggota relationships with members of the Board of Commissioners,
Dewan Komisaris, anggota Direksi lainnya, serta Pemegang other members of the Board of Directors, nor Major and
Saham Utama dan Pengendali. Controlling Shareholders.
Menyelesaikan pendidikan di Canning College, Perth, Completed his education at Canning College, Perth,
Western Australia. Memiliki pengalaman karier sebagai Western Australia. Having career experience as Business
Business Development Manager Citibank (1999-2004), Development Manager of Citibank (1999-2004), Regional
Regional Sales Head Privilege Bank Danamon Indonesia Sales Head Privilege of Bank Danamon Indonesia
(2004-2008), Deposit, Investment and Insurance National (2004-2008), Deposit, Investment, and Insurance National
Sales Bank UOB Indonesia (2008-2010), Retail Banking Head Sales of Bank UOB Indonesia (2008-2010), Retail Banking
Bank ICBC Indonesia (2010- 2015), dan Direktur Consumer Head of Bank ICBC Indonesia (2010-2015), and Director of
Banking Bank Ganesha (2015- 2018). Saat ini beliau Consumer Banking of Bank Ganesha (2015-2018). Currently,
tidak memiliki rangkap jabatan di perusahaan lainnya. he has no concurrent positions in other companies.
PT Bank Ganesha Tbk
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Agoes Roediyanto
Direktur Operasional & Jaringan / Network & Operation Director
Warga Negara Indonesia, lahir pada tahun 1958, berdomisili Indonesian citizen, born in 1958, domiciled in Tangerang.
di Tangerang. Menjabat sebagai Direktur TI & Operasional Serving as IT & Operation Director and Director of
dan kemudian Direktur Operasional & Jaringan periode Operations & Networks for 2022-2024 period based
2022-2024 berdasarkan Akta Pernyataan Keputusan Rapat on the Deed of Meeting Resolutions No. 295 dated
No. 295 tanggal 27 Oktober 2022. Beliau tidak memiliki October 27, 2022. He has no financial, management,
hubungan keuangan, kepengurusan, dan kekeluargaan or family relationships with members of the Board of
dengan anggota Dewan Komisaris, anggota Direksi lainnya, Commissioners, other members of the Board of Directors,
serta Pemegang Saham Utama dan Pengendali. nor Major and Controlling Shareholders.
Mendapatkan gelar Insinyur dari Institut Pertanian Bogor Obtained an Engineer degree from Institut Pertanian Bogor
(1982) dan Master of Business Administration dari MIS (1982) and Master of Business Administration from MIS
University of Miami, Amerika Serikat (1992). Memiliki University of Miami, United States of America (1992). Having
pengalaman karier di bidang perbankan sejak tahun 1984 career experience in banking since 1984 in various positions
di berbagai posisi di PT Bank Rakyat Indonesia Tbk dengan at PT Bank Rakyat Indonesia Tbk with his last position as
posisi terakhir sebagai Pemimpin Wilayah BRI Jayapura Regional Leader of BRI Jayapura (1984). Subsequently,
(1984). Selanjutnya menjabat sebagai Direktur Utama he served as President Director of PT Bringin Gigantara
PT Bringin Gigantara (2012-2019) dan Direktur Utama (2012-2019) and President Director of PT Bringin Inti
PT Bringin Inti Teknologi (2019-2020). Saat ini beliau tidak Teknologi (2019-2020). Currently, he has no concurrent
memiliki rangkap jabatan di perusahaan lainnya. positions in other companies.
PT Bank Ganesha Tbk
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Suroso
Direktur Kepatuhan & Risiko / Risk & Compliance Director
Warga Negara Indonesia, lahir pada tahun 1968, berdomisili Indonesian citizen, born in 1968, domiciled in Jakarta.
di Jakarta. Menjabat sebagai Direktur Kepatuhan & Risiko Serving as Risk & Compliance Director for the 2022-2024
periode 2022-2024 berdasarkan Akta Pernyataan Keputusan period based on the Deed of Meeting Resolutions No. 189
Rapat No. 189 tanggal 19 Desember 2022. Beliau tidak memiliki dated December 19, 2022. He has no financial, management,
hubungan keuangan, kepengurusan, dan kekeluargaan or family relationships with members of the Board of
dengan anggota Dewan Komisaris, anggota Direksi lainnya, Commissioners, other members of the Board of Directors,
serta Pemegang Saham Utama dan Pengendali. nor Major and Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi dari STIE Perbanas Obtained Bachelor of Economics from STIE Perbanas
Surabaya (1992), Sarjana Hukum dari Universitas Airlangga Surabaya (1992), Bachelor of Law from Universitas
Surabaya (1992), serta Magister Akuntansi dari Universitas Airlangga Surabaya (1992), and Masters of Accounting
Indonesia Jakarta (2007). Memiliki pengalaman karier di from Universitas Indonesia, Jakarta (2007). Having career
Bank of India Indonesia (d/h Bank Swadesi) sejak tahun experience at Bank of India Indonesia (formerly Bank
1993 dengan menduduki berbagai posisi dan jabatan mulai Swadesi) since 1993, holding various positions and titles
dari Staf Operasional, Auditor, Kepala Bagian Penelitian ranging from Operational Staff, Auditor, Head of Research
dan Pengembangan, Kepala Biro Direksi, Corporate and Development, Head of Bureau of Directors, Corporate
Secretary, hingga Direktur Kepatuhan. Selanjutnya, Secretary, to Compliance Director. Subsequently, he
menjabat sebagai Kepala Divisi Penunjang Operasional served as Head of Operational Support Division of Bank
Bank Jasa Jakarta (2009-2014) dan Direktur Kepatuhan Jasa Jakarta (2009-2014) and Compliance Director of Bank
Bank Jasa Jakarta (2014-2022). Saat ini beliau tidak Jasa Jakarta (2014-2022). Currently, he has no concurrent
memiliki rangkap jabatan di perusahaan lainnya. positions in other companies.
PT Bank Ganesha Tbk
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Arif Wicaksono
Direktur Keuangan & Treasury / Finance & Treasury Director
Warga Negara Indonesia, lahir pada tahun 1965, berdomisili Indonesian citizen, born in 1965, domiciled in Jakarta.
di Jakarta. Menjabat sebagai Direktur Keuangan & Treasury Serving as Finance & Treasury Director for the 2022-2024
periode 2022-2024 berdasarkan Akta Pernyataan Keputusan period based on the Deed of Meeting Resolutions No. 189
Rapat No. 189 tanggal 19 Desember 2022. Beliau tidak memiliki dated December 19, 2022. He has no financial, management,
hubungan keuangan, kepengurusan, dan kekeluargaan or family relationships with members of the Board of
dengan anggota Dewan Komisaris, anggota Direksi lainnya, Commissioners, other members of the Board of Directors,
serta Pemegang Saham Utama dan Pengendali. nor Major and Controlling Shareholders.
Mendapatkan gelar Sarjana Ekonomi dari Universitas Obtained Bachelor of Economics from Universitas
Brawijaya, Malang (1989), Magister Manajemen dari Universitas Brawijaya, Malang (1989), Master of Management from
Gadjah Mada, Yogyakarta, serta Adger University College, Universitas Gadjah Mada, Yogyakarta, and Adger University
Norwegia (1999). Memiliki pengalaman karier di bidang College, Norway (1999). Having career experience in banking
perbankan sejak tahun 1990 di berbagai posisi pada PT Bank since 1990 in various positions at PT Bank Rakyat Indonesia
Rakyat Indonesia Tbk hingga terakhir menjabat sebagai Tbk until his last position as Head of Retail Payment Division
Kepala Divisi Retail Payment pada tahun 2020. Kemudian, in 2020. Then, he served as Finance and Operations Director
menjabat sebagai Direktur Keuangan dan Operasional of PT Bank Raya Indonesia Tbk (2020-2022). Currently,
PT Bank Raya Indonesia Tbk (2020-2022). Saat ini beliau he has no concurrent positions in other companies.
tidak memiliki rangkap jabatan di perusahaan lainnya.
PT Bank Ganesha Tbk
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Perubahan Komposisi Anggota Changes to the Composition of
Dewan Komisaris dan Direksi serta Board of Commissioners and Board of Directors
Alasan Perubahan and Reasons of Changes
Pada tahun 2023, Bank Ganesha melakukan perubahan In 2023, Bank Ganesha underwent changes to the composition
komposisi anggota Dewan Komisaris dan Direksi karena of Board of Commissioners and Board of Directors to comply
untuk memenuhi ketentuan Anggaran Dasar Perseroan with the provisions of the Company's Articles of Association on
mengenai jumlah Komisaris Independen Perseroan serta the number of Independent Commissioners of the Company
perlu adanya penambahan anggota Direksi Perseroan. and the need for additional members of the Board of Directors.
Susunan Dewan Komisaris Susunan Dewan Komisaris Susunan Dewan Komisaris
berdasarkan RUPS Luar Biasa tanggal berdasarkan RUPS Luar Biasa tanggal berdasarkan RUPS Luar Biasa tanggal
26 September 2022 14 Maret 2023 8 Maret 2024
Composition Composition Composition
of the Board of Commissioners based of the Board of Commissioners based of the Board of Commissioners based
on Extraordinary GMS dated on Extraordinary GMS dated on Extraordinary GMS dated
September 26, 2022 March 14, 2023 March 8, 2024
Nama Jabatan Nama Jabatan Nama Jabatan
Name Position Name Position Name Position
Dewan Komisaris
Board of Commissioners
Marcello Presiden Komisaris Marcello Presiden Komisaris Marcello Presiden Komisaris
Theodore Taufik President Commissioner Theodore Taufik President Commissioner Theodore Taufik President Commissioner
Wakil Presiden Komisaris Wakil Presiden Komisaris Wakil Presiden Komisaris
Lisawati Lisawati Lisawati
Vice President Commissioner Vice President Commissioner Vice President Commissioner
Komisaris Independen Komisaris Independen Komisaris Independen
Sudarto Sudarto Sudarto
Independent Commissioner Independent Commissioner Independent Commissioner
Komisaris Independen Komisaris Independen Komisaris Independen
Gunawan Taslim Trisna Chandra Trisna Chandra
Independent Commissioner Independent Commissioner Independent Commissioner
Direksi
Board of Directors
Presiden Direktur Presiden Direktur Presiden Direktur
Lenny Sugihat Lenny Sugihat Lenny Sugihat
President Director President Director President Director
Direktur Mahesh Ajit Wakil Presiden Direktur Direktur
Setiawan Kumala Setiawan Kumala
Director Ranade Vice President Director Director
Agoes Direktur Direktur Agoes Direktur
Setiawan Kumala
Roediyanto Director Director Roediyanto Director
Direktur Agoes Direktur Direktur
Suroso Suroso
Director Roediyanto Director Director
Direktur
Suroso
Direktur Director Direktur
Arif Wicaksono Arif Wicaksono
Director Direktur Director
Arif Wicaksono
Director
PT Bank Ganesha Tbk
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Pejabat Eksekutif
Executive Officers
PT Bank Ganesha Tbk
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Nama Jabatan
Name Position
Henny Liu Chief Digital Officer
Kepala Satuan Kerja Kepatuhan & APU PPT
Haswan Junaidi
Head of Compliance & AML CFT Division
Kepala Satuan Kerja Manajemen Risiko & Sistem Prosedur
Ahadi
Head of Risk Management & System Procedure Division
Kepala Satuan Kerja Audit Intern
Resky Irianawati
Head of Internal Audit Division
Kepala Divisi Kredit Konvensional
Thomas Lukman
Head of Conventional Credit Division
Kepala Divisi Konsumer & Fintech Channel
Octavian
Head of Consumer & Fintech Channel Division
Kepala Divisi Treasury & Financial Institution
Lucie Desiantari
Head of Treasury & Financial Institution Division
Kepala Divisi Finance & Management Information System
Arifin
Head of Finance & Management Information System Division
Kepala Divisi Teknologi Informasi
Samon Hidayat
Head of Information Technology Division
Kepala Divisi Operasional
Djoko Laksono
Head of Operational Division
Kepala Divisi Corporate Office
Shirley
Head of Corporate Office Division
Kepala Bagian Wealth Management
Pingkan Lies Permatasari
Head of Wealth Management
Kepala Bagian Administrasi Kredit
Eny Widajati
Head of Credit Administration
Kepala Bagian Analisa Risiko Kredit
Novica Mulia K.
Head of Credit Risk Analysis
Kepala Bagian Legal & Remedial
Barka Ramdhon
Head of Legal & Remedial
Pimpinan Kantor Cabang Utama Hayam Wuruk - Jakarta
Bobby Santoso
Head of Hayam Wuruk Main Branch Office - Jakarta
Pimpinan Kantor Cabang Kelapa Gading - Jakarta
Sebastian Yogi
Head of Kelapa Gading Branch Office - Jakarta
Pimpinan Kantor Cabang Mangga Dua - Jakarta
Eleonora Diah Tejawati
Head of Mangga Dua Branch Office - Jakarta
Pimpinan Kantor Cabang Mega Kuningan - Jakarta
Esther Gunawan
Head of Mega Kuningan Branch Office - Jakarta
Pimpinan Kantor Cabang Tangerang
Puji Peni Winahyu
Head of Tangerang Branch Office - Tangerang
Pimpinan Kantor Cabang Kertajaya - Surabaya
Lenny Ekawaty Boediargo
Head of Kertajaya Branch Office - Surabaya
PT Bank Ganesha Tbk
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Komposisi Pemegang Saham
Composition of Shareholders
31 Desember 2023 1 Januari 2023
December 31, 2023 January 1, 2023
Uraian Kepemilikan Kepemilikan
Jumlah Saham Jumlah Saham
Desciption Jumlah Nominal Saham Jumlah Nominal Saham
(Lembar Saham) (Lembar Saham)
Nominal Value Share Nominal Value Share
Total Shares Total Shares
(Rp) Ownership (Rp) Ownership
(Shares) (Shares)
(%) (%)
PT Equity Development
8.336.410.000 833.641.000.000 34,78 8.336.410.000 833.641.000.000 34,78
Investment Tbk
Masyarakat / Public 15.634.587.103 1.563.458.710.300 65,22 15.634.587.103 1.563.458.710.300 65,22
Komposisi Masyarakat
Composition of Public
Masyarakat mencapai 5% atau Lebih
Public reaching 5% or More
Equity Global
5.736.363.400 573.636.340.000 23,93 2.400.000.000 240.000.000.000 10,01
International Limited
UOB Kay Hian Pte Ltd 1.388.305.300 138.830.530.000 5,79 1.388.305.300 138.830.530.000 5,79
Masyarakat di bawah 5%
Public below 5%
Masyarakat <5%
8.509.918.403 850.991.840.300 35,50 11.846.281.803 1.184.628.180.300 49,42
Public <5%
Total 23.970.997.103 2.397.099.710.300 100,00 23.970.997.103 2.397.099.710.300 100,00
Komposisi Pemegang Saham berdasarkan Status Kepemilikan
Composition of Shareholders based on Ownership Status
31 Desember 2023 1 Januari 2023
December 31, 2023 January 1, 2023
Uraian Jumlah Kepemilikan Jumlah Kepemilikan
Jumlah Saham Jumlah Saham
Desciption Pemegang Saham Pemegang Saham
(Lembar Saham) (Lembar Saham)
Saham Share Saham Share
Total Shares Total Shares
Number of Ownership Number of Ownership
(Shares) (Shares)
Shareholders (%) Shareholders (%)
Pemodal Nasional
National Investor
Perorangan Indonesia
18.472 2.495.777.425 10,41 21.077 2.523.225.397 10,53
Indonesian Individual
Yayasan
1 2.764.600 0,01 1 2.764.600 0,01
Foundation
Perseroan Terbatas
28 12.332.074.914 51,45 30 16.651.950.142 69,47
Limited Liability Company
Pemodal Asing
Foreign Investor
Perorangan Asing
14 717.023 0,00 15 788.923 0,00
Foreign Individual
Badan Usaha Asing
21 9.139.663.141 38,13 21 4.792.268.041 19,99
Foreign Enterprise
Total 18.536 23.970.997.103 100,00 21.144 23.970.997.103 100,00
PT Bank Ganesha Tbk
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Komposisi Kepemilikan Saham Dewan Komisaris dan Direksi
Composition of Share Ownership of the Board of Commissioners and
Board of Directors
Kepemilikan Langsung atas Saham Direct Ownership of the Company’s
Perseroan Shares
Mahesh Ajit Ranade* selaku Wakil Presiden Direktur Perseroan Mahesh Ajit Ranade* as Vice President Director of the
memiliki saham secara langsung atas saham Perseroan Company directly owns 1,200,000 shares of the Company's
sebanyak 1.200.000 lembar saham atau 0,005%. Selain shares or 0.005%. Apart from Mahesh Ajit Ranade, other
Mahesh Ajit Ranade, anggota Dewan Komisaris dan Direksi members of the Company's Board of Commissioners
Peseroan yang lainnya tidak memiliki saham secara langsung and Board of Directors did not own direct shares of the
atas saham Perseroan pada awal dan akhir tahun 2023. Company's shares at the beginning and end of 2023.
* Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
Kepemilikan Tidak Langsung atas Saham Indirect Ownership of the Company’s
Perseroan Shares
Pada awal dan akhir tahun 2023, seluruh Dewan Komisaris At the beginning and end of 2023, all serving members of the
dan Direksi yang menjabat tidak memiliki saham secara Board of Commissioners and Board of Directors did not own
tidak langsung di Perseroan. indirect shares of the Company.
Struktur Pemegang Saham Utama dan Pengendali
Structure of Major and Controlling Shareholders
Equity Global Masyarakat <5% Equity Global Masyarakat <5%
UOB Kay Hian Pte Ltd
International Limited* Public <5% International Limited Public <5%
68,28% 31,72% 23,93% 5,79% 35,50%
PT Equity Development Masyarakat <5%
Investment Tbk Public <5%
34,78% 65,22%
PT BANK GANESHA TBK
* Entitas induk terakhir Perseroan tersebut telah mendapat persetujuan melalui fit and proper test dari Otoritas Jasa Keuangan sesuai dengan Peraturan Otoritas
Jasa Keuangan No. 27/POJK/2016 dengan No. KEP-127/D.03/2019 pada tanggal 18 Juli 2019. / The ultimate parent entity of the Company has received approval
throught fit and proper test from the Financial Services Authority in accordance with the Financial Services Authority Regulation No. 27/POJK/2016 with
No. KEP-127/D.03/2019 on July 18, 2019.
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Berdasarkan struktur Pemegang Saham Utama dan Pengendali Based on the structure of the Company's Main and Controlling
Perseroan, PT Equity Development Investment Tbk merupakan Shareholders, PT Equity Development Investment Tbk is the
Pemegang Saham Pengendali Perseroan dengan kepemilikan Company's Controlling Shareholder with share ownership
saham sebesar 34,78%. Sedangkan, penerima manfaat of 34.78%. Meanwhile, the ultimate beneficiary is Equity
akhir adalah Equity Global International Limited. Global International Limited.
Perlakukan yang Sama terhadap Seluruh Equal Treatment for All Shareholders
Pemegang Saham
Bank Ganesha menjamin Pemegang Saham, baik mayoritas Bank Ganesha guarantees that shareholders, both majority
maupun minoritas, memperoleh perlakukan yang sama and minority, receive the same treatment regarding
terkait keterbukaan informasi. Hal ini ditujukan agar tidak information disclosure. This matter is intended to ensure
terdapat informasi pihak dalam (inside information) yang that there is no inside information that is only known to the
hanya diketahui oleh Pemegang Saham Mayoritas. Majority Shareholders.
Informasi Entitas Anak, Perusahaan Asosiasi, dan Ventura
Bersama
Information on Subsidiaries, Associated Companies, and Joint Ventures
Sampai dengan 31 Desember 2023, Bank Ganesha tidak memiliki Until December 31, 2023, Bank Ganesha did not have
Entitas Anak, perusahaan asosiasi, dan ventura bersama. Subsidiaries, associated companies, or joint ventures.
Kronologi Pencatatan Saham
Chronology of Share Listing
Jumlah Saham Jumlah Saham
yang Nilai Harga Beredar Bursa
Tanggal
Diterbitkan Nominal Penawaran (Lembar Saham) Pencatatan
Uraian Pelaksanaan
(Lembar Saham) Nominal Offering Total Saham
Description Implementation
Total Shares Value Price Outstanding Stock
Date
Issued (Rp) (Rp) Shares Exchange
(Shares) (Shares)
Pencatatan Saham
12 Mei 2016
Perdana 5.372.320.000 100 103 11.175.060.000
May 12, 2016
Initial Share Listing
Penambahan Modal
dengan Hak Memesan
1 Maret 2022 Bursa Efek
Efek Terlebih Dahulu I 5.587.530.000 100 200 16.470.997.103
March 1, 2022 Indonesia
Capital Increase with
Indonesia Stock
Pre-emptive Rights I
Exchange
Penambahan Modal
dengan Hak Memesan
14 Desember 2022
Efek Terlebih Dahulu II 7.500.000.000 100 120 23.970.997.103
December 14, 2022
Capital Increase with
Pre-emptive Rights II
PT Bank Ganesha Tbk
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Kronologi Pencatatan Efek Lainnya
Chronology of Other Securities Listing
Hingga akhir tahun 2023, Bank belum menerbitkan obligasi, Until the end of 2023, the Bank did not issue bonds, sukuk,
sukuk, dan/atau obligasi konversi. and/or convertible bonds.
Informasi Penggunaan Jasa Akuntan Publik dan Kantor
Akuntan Publik
Information on the Use of Public Accountant and Public Accounting Firm
Kantor Akuntan Publik / Public Accounting Firm
Akuntan Publik / Public Accountant
KAP Purwantoro, Sungkoro & Surja
Christophorus Alvin Kossim
(Jaringan Asosiasi dari / Association Network of Ernst & Young Global Limited)
Alamat / Address Jasa yang Diberikan / Services Provided Tahun Penugasan / Assignment Year
Indonesia Stock Exchange Building Memberikan jasa audit independen laporan keuangan 2023
Tower 2 Lt. 7 (tanpa jasa non audit).
Jl. Jenderal Sudirman Kav. 52-53 Providing independent audit services for Financial Statements Biaya / Fee
Jakarta Selatan 12190 (without non-audit services). Rp1.400.000.000,-
Tel.: (021) 5289 5000
Fax: (021) 5289 4100
Lembaga dan Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions and Professions
Lembaga dan Profesi Penunjang Pasar
Modal Nama Alamat
Capital Market Supporting Institutions Name Address
and Professions
Jl. Hayam Wuruk No. 28
Jakarta 10120
Biro Administrasi Efek PT Datindo Entrycom Tel. : (021) 3508 077 (hunting)
Share Registrar Bureau Fax : (021) 3508 078
Email : corporatesecretary@datindo.com
Website : www.datindo.com
Gedung Bursa Efek Indonesia Tower 1
Jl. Jenderal Sudirman Kav. 52-53
Jakarta Selatan 12190
Pencatatan Efek PT Bursa Efek Indonesia
Tel. : (021) 515 0515
Share Listing
Fax : (021) 515 4153
Email : listing@idx.co.id
Website : www.idx.co.id
Gedung Bursa Efek Indonesia Tower 1
Jl. Jenderal Sudirman Kav. 52-53
Jakarta Selatan 12190
Kustodian Sentral Efek PT Kustodian Sentral Efek Indonesia
Tel. : (021) 515 2855
Central Securities Depository
Fax : (021) 5299 1199
Email : helpdesk@ksei.co.id
Website : www.ksei.co.id
PT Bank Ganesha Tbk
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Akses Informasi dan Data Perusahaan
Access to Company Information and Data
Untuk memperoleh informasi secara cepat, tepat, akurat, To obtain information quickly, precisely, accurately,
dan lengkap sesuai dengan peraturan dan perundang- and completely in accordance with laws and regulations,
undangan, Bank telah menyediakan akses informasi seluas- the Company has provided the widest possible access
luasnya bagi Pemegang Saham, nasabah, dan masyarakat, to information for Shareholders, customers, and the public,
serta seluruh pemangku kepentingan melalui: as well as all stakeholders through:
Sekretaris Perusahaan Corporate Secretary
Wisma Hayam Wuruk Lt. 1 & 2 Wisma Hayam Wuruk Lt. 2
Jl. Hayam Wuruk No. 8 Jl. Hayam Wuruk No. 8
Jakarta Pusat 10120 Central Jakarta, 10120
Tel. : (021) 2910 9900 (hunting) Tel. : (021) 2910 9900 (hunting)
Fax : (021) 2910 9992 Fax : (021) 2910 9992
E-mail : corpsect@bankganesha.co.id E-mail : corpsect@bankganesha.co.id
Website : www.bankganesha.co.id Website : www.bankganesha.co.id
Adapun media sosial sebagai media komunikasi terbuka As for social media as an open communication medium for
bagi publik dalam bentuk informasi yang singkat, cepat, dan the public in the form of brief, fast, and concise information,
padat, sebagai berikut: is as follows:
Instagram : www.instagram.com/bankganesha Instagram : www.instagram.com/bankganesha
Facebook : www.facebook.com/bankganesha Facebook : www.facebook.com/bankganesha
LinkedIn : www.linkedin.com/company/bankganesha LinkedIn : www.linkedin.com/company/bankganesha
Youtube : www.youtube.com/c/bankganeshaofficial Youtube : www.youtube.com/c/bankganeshaofficial
Selain itu, Perseroan juga telah menyajikan fitur Call In addition, the Company has also presented the
Ganesha 1500169 dan G-livechat untuk mendapatkan Call Ganesha 1500169 feature and G-livechat to obtain
informasi tentang produk dan layanan Bank Ganesha. information about Bank Ganesha’s products and services.
PT Bank Ganesha Tbk
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Informasi pada Situs Web Perusahaan
Information on the Company Website
Perseroan menyediakan situs web yang dapat dengan The Company provides a website that is easily accessible for
mudah diakses oleh seluruh pemangku kepentingan yang all stakeholders, at www.bankganesha.co.id. The existence
beralamat di www.bankganesha.co.id. Keberadaan situs of the Company website is part of the Bank's information
web perusahaan merupakan bagian dari keterbukaan disclosure so that all stakeholders can easily obtain the
informasi yang dilakukan Bank agar seluruh pemangku latest information related to the Company.
kepentingan dapat dengan mudah memperoleh berbagai
informasi terkini terkait dengan perusahaan.
Situs web Bank disusun dengan memperhatikan ketentuan- The Bank's website is prepared by considering the
ketentuan dalam Peraturan Otoritas Jasa Keuangan provisions in Financial Services Authority Regulation
No. 8/POJK.04/2015 tentang Situs Web Emiten atau Perusahaan No. 8/POJK.04/2015 on Website of Issuers or Public
Publik dan menyajikan informasi dalam Bahasa Indonesia Companies and information is presented in Indonesian and
dan Bahasa Inggris sebagaimana diuraikan berikut: English, as described below:
Ketersediaan
Uraian Description
Availability
Informasi Pemegang Saham sampai dengan Pemilik Akhir Individu √ Shareholders Information until Ultimate Individual Owner
Isi Kode Etik √ Content of Code of Conduct
Informasi Rapat Umum Pemegang Saham (RUPS) paling kurang Information on the General Meeting of Shareholders (GMS) at least
meliputi bahan mata acara yang dibahas dalam RUPS, ringkasan √ includes agenda items discussed at the GMS, summary of GMS
risalah RUPS, dan informasi tanggal penting RUPS. minutes, and information on important dates on GMS.
Laporan Keuangan Tahunan terpisah (5 tahun terakhir) √ Separate Annual Financial Statements (last 5 years)
Profi Dewan Komisaris dan Direksi √ Board of Commissioners’ and Board of Directors’ Profile
Charter of the Board of Commissioners, Board of Directors, and
Piagam/Charter Dewan Komisaris, Direksi, dan Komite-Komite √
Committees
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Analisis dan Pembahasan
Manajemen
Management Discussion and Analysis
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Tinjauan Ekonomi dan Industri
Economic and Industrial Overview
Perekonomian Global Global Economy
Setelah mencatat pertumbuhan sebesar 3,4% pada tahun After recording growth of 3.4% in 2022, the global economy
2022, perekonomian global kembali melemah dengan weakened again by recording growth of 3.0% in 2023. This
mencatatkan pertumbuhan sebesar 3,0% pada tahun was influenced by the continuing geopolitical tensions
2023. Hal ini dipengaruhi masih berlanjutnya ketegangan triggered by Russia and Ukraine war in which led to limited
geopolitik yang dipicu perang Rusia dan Ukraina yang supplies, resulting in high global energy and food prices as
menyebabkan keterbatasan pasokan sehingga tetap well as trade tensions between the United States and China
tingginya harga energi dan pangan global serta ketegangan which resulted in a decline in export, import, and volume
perdagangan antara Amerika Serikat dan Tiongkok yang of world trade.
berdampak pada penurunan ekspor-impor dan volume
perdagangan dunia.
Perlambatan ekonomi global juga sejalan dengan proses The global economic slowdown was also in line with the
disinflasi dunia yang melambat. Per Desember 2023, inflasi slowing world disinflation process. As of December 2023,
dunia turun menjadi 6,8% pada Desember 2023 dari level the world inflation fell to 6.8% in December 2023, from
tertinggi pada triwulan II 2022 sebesar 11,6%. Penurunan the highest level in the second quarter of 2022 by 11.6%.
tersebut sejalan dengan penurunan harga energi dan pangan, Such decline was in line with the decrease in energy and
terurainya keketatan pasokan, serta dampak dari pengetatan food prices, loosening of supply tightness, and impact of
kebijakan moneter bank sentral di banyak negara. Namun tightening central bank monetary policy in many countries.
pada sisi lain, penurunan inflasi dunia berlangsung lebih However, on the other hand, the decline in world inflation
lambat dari prakiraan semula. Ketatnya pasar tenaga kerja was slower than previous prediction. The tight labor market
menyebabkan inflasi di negara-negara maju masih jauh di causing inflation in developed countries was still far above
atas sasaran yang ingin dicapai, yaitu 2%. the target to be achieved of 2%.
Masih tingginya tekanan inflasi mendorong pengetatan The continued high inflationary pressure is driving
moneter negara maju dengan suku bunga tinggi yang monetary tightening in developed countries with higher
masih akan berlangsung lebih lama (higher for longer). for longer interest rates. It is predicted that central banks
Bank-bank sentral negara maju diprakirakan masih in developed countries will continue to maintain monetary
akan mempertahankan suku bunga kebijakan moneter policy interest rates in the next few months, before possibly
dalam beberapa bulan ke depan, sebelum kemungkinan lowering them in the second quarter of 2024. In the United
menurunkannya pada triwulan II 2024. Di Amerika Serikat States, the federal funds rate (FFR) interest rate of 5.50% at
suku bunga federal funds rate (FFR) sebesar 5,50% pada the end of 2023 is predicted to be maintained in the first
akhir 2023 diprakirakan akan dipertahankan pada triwulan quarter of 2024, before decreasing in the second quarter of
I 2024, sebelum turun pada triwulan II 2024 hingga ke 2024 to around 4.75%. Meanwhile, the increase in monetary
sekitar 4,75%. Sementara itu, kenaikan suku bunga policy interest rates in the Asian Emerging and Developing
kebijakan moneter di kawasan Emerging and Developing Economies (EMDEs) region, which has so far been relatively
Economies (EMDEs) Asia yang selama ini relatif lebih rendah low, is predicted to be maintained longer until 2024 to
diprakirakan akan dipertahankan lebih lama hingga tahun mitigate the spillover impact from high interest rates in
2024 untuk memitigasi dampak rambatan tingginya suku developed countries.
bunga di negara maju.
Sumber: Source:
Bank Indonesia, “Laporan Perekonomian Indonesia Tahun 2023”, 31 Januari 2024. Bank Indonesia, “Indonesian Economic Report 2023”, January 31, 2024.
PT Bank Ganesha Tbk
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Perekonomian Nasional National Economy
Sejalan dengan perekonomian global, pertumbuhan In line with the global economy, Indonesia's economic
ekonomi Indonesia turut megalami penurunan menjadi growth also decreased to 5.04% (year on year), lower
5,04% (year on year), lebih rendah dibanding capaian than the achievement in 2022 with growth of 5.31%.
tahun 2022 yang mengalami pertumbuhan sebesar 5,31%. Though it was in a downward trend, Indonesian economy
Meskipun berada dalam tren penurunan, perekonomian continuously grew well, supported by the domestic
Indonesia tetap tumbuh baik didukung oleh permintaan demand which remained strong amidst declining export
domestik yang tetap kuat di tengah penurunan kinerja performance. Remained strong private consumption
ekspor. Konsumsi swasta termasuk konsumsi di sektor jasa including consumption in services sector driven by high
tetap kuat didorong masih tingginya keyakinan konsumen, consumer confidence, maintained purchasing power in
terjaganya daya beli seiring dengan inflasi yang rendah, line with low inflation, policy stimulus fiscal, including
stimulus kebijakan fiskal termasuk pemberian subsidi the provision of subsidies and various social assistance
dan berbagai program bantuan sosial, membaiknya programs, improved investment driven by the continued
investasi yang didorong berlanjutnya penyelesaian Proyek completion of National Strategic Projects (PSN) and non-
Strategis Nasional (PSN) dan investasi nonbangunan, serta building investment, and improvements in various sectors,
peningkatan di berbagai sektor, baik dari sisi lapangan both in business and expenditure.
usaha maupun sisi pengeluaran.
Dari sisi lapangan usaha, sektor transportasi dan In terms of business sector, transportation and warehousing
pergudangan meraih pertumbuhan tertinggi sebesar sector achieved the highest growth at 13.96%, followed by
13,96%, diikuti oleh sektor jasa lainnya sebesar 10,52%, other services sector at 10.52%, and accommodation of food
serta sektor penyediaan akomodasi dan makan minum and beverage sector at 10.01%. Meanwhile, on expenditure
sebesar 10,01%. Sementara pada sisi pengeluaran, sektor side, the consumption expenditure sector of non-profit
pengeluaran konsumsi lembaga non-profit yang melayani institutions serving households achieved the highest
rumah tangga mencapai pertumbuhan tertinggi sebesar growth at 9.83%, followed by household consumption
9,83%, diikuti oleh sektor pengeluaran konsumsi rumah expenditure sector at 4.82%, and gross fixed capital
tangga sebesar 4,82%, dan sektor pembentukan modal formation sector at 4.40%.
tetap bruto sebesar 4,40%.
Sumber: Source:
• Bank Indonesia, “Laporan Perekonomian Indonesia Tahun 2023”; dan • Bank Indonesia, “Indonesia Economic Report 2023”; and
• Badan Pusat Statistik, “Pertumbuhan Ekonomi Indonesia Triwulan IV-2023 • Statistics Indonesia, “Indonesia’s Economic Growth Quarter IV-2023
BRS No. 13/02/Th. XXVII, 5 Februari 2024”.
BRS No. 13/02/Th. XXVII, February 5, 2024”.
PT Bank Ganesha Tbk
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Tinjauan Pasar Keuangan dan Industri Overview of Financial Market and Banking
Perbankan Industry
Di tengah perlambatan pertumbuhan ekonomi global, Amidst the slowing global economic growth, the performance
kinerja industri perbankan Indonesia pada tahun 2023 tetap of Indonesian banking industry in 2023 was maintained
terjaga dengan baik. Hal tersebut tercermin dari kinerja properly. This was reflected in banking loan performance
kredit perbankan yang tercatat meningkat pada tahun in 2023 which recorded an increase of 10.61% to Rp7,186.94
2023 sebesar sebesar 10,61% menjadi Rp7.186,94 triliun trillion from that of the previous year of Rp6,497.62 trillion.
dari sebelumnya Rp6.497,62 triliun. Berdasarkan kelompok Based on usage group, loan growth was mainly supported
penggunaan, pertumbuhan kredit terutama ditopang oleh by investment loans and working capital loans of 12.26%
kredit investasi dan kredit modal kerja yang masing-masing and 10.05%, respectively. Meanwhile, by sector, loan growth
sebesar 12,26% dan 10,05%. Sementara secara sektoral, was mainly supported by the performance of transportation,
pertumbuhan kredit terutama ditopang oleh kinerja sektor social services, trade, and electricity, gas, and water sectors.
pengangkutan, jasa sosial, perdagangan, dan listrik, gas, Sharia financing in December 2023 also grew by 15.80%
air. Pembiayaan syariah pada Desember 2023 juga tumbuh (yoy), while MSME loan growth reached 8.03% (yoy). Third
sebesar 15,80% (yoy), sementara pertumbuhan kredit Party Funds (DPK) also recorded growth in 2023 of 3.73% to
UMKM mencapai 8,03% (yoy). Dana Pihak Ketiga (DPK) juga Rp8,457.93 trillion from the previous year of Rp8,153.59 trillion,
mencatatkan pertumbuhan pada tahun 2023 sebesar 3,73% with demand deposits as the largest contributor to growth
menjadi Rp8.457,93 triliun dari sebelumnya Rp8.153,59 of 4.57%.
triliun, dengan kontributor pertumbuhan terbesar pada giro
yaitu 4,57%.
Selain itu, ketahanan perbankan dan stabilitas sistem In addition, banking resilience and financial system
keuangan tetap terjaga didukung oleh permodalan yang kuat stability are maintained, supported by strong capital and
dan risiko kredit yang rendah. Likuiditas industri perbankan low loan risk. Banking industry liquidity in December 2023
pada Desember 2023 meningkat dengan rasio-rasio likuditas increased with liquidity ratio far above the level required
jauh di atas level kebutuhan pengawasan. Rasio alat likuid/ for supervision. The ratio of liquid assets/non-core deposits
non-core deposit (AL/NCD) dan alat likuid/dana pihak (AL/NCD) and liquid assets/third party funds (AL/DPK) rose
ketiga (AL/DPK) masing-masing naik menjadi 120,07% dan to 120.07% and 28.73%, respectively. Meanwhile, the non-
28,73%. Sementara itu, rasio kredit bermasalah perbankan/ performing loan (NPL) ratio was recorded low at 2.19%
non-performing loan (NPL) tercatat rendah sebesar 2,19% (gross) and 0.75% (net). Overall, such strong banking
(bruto) dan 0,75% (neto). Secara keseluruhan, ketahanan resilience was supported by the continued good repayment
perbankan yang kuat tersebut didukung oleh kemampuan capacity of corporation and household, in line with
bayar korporasi dan rumah tangga yang tetap baik, sejalan corporate performance and household income expectation
dengan kinerja korporasi dan ekspektasi penghasilan rumah which continuously improved.
tangga yang terus membaik.
Sepanjang tahun 2023, industri perbankan secara umum Throughout 2023, the banking industry generally
mencatatkan pencapaian kinerja dengan tren positif, recorded performance achievements with a positive
sedangkan pada Kelompok Bank berdasarkan Modal Inti trend, while the Bank Group based on Core Capital (KBMI)
(KBMI) 1 mencatatkan pencapaian kinerja dengan tren 1 recorded performance achievements with a negative
negatif. Hal tersebut tercermin dari kinerja aset, dana pihak trend. Such matters were reflected in the performance
ketiga (DPK), dan kredit yang diberikan sebagai berikut: of assets, third party funds (DPK), and loans as follows:
Kelompok Bank berdasarkan Modal Inti
Industri Perbankan
Bank Group based on Core Capital
Uraian Banking Industry Description
(KBMI) 1
2023 2022 2023 2022
Kinerja Keuangan Financial Performance
(dalam miliar Rupiah) (in billion Rupiah)
Aset 11.765.838 11.113.321 1.377.864 1.436.185 Assets
DPK 8.457.929 8.153.590 918.307 989.871 Third-Party Funds
Kredit 7.186.935 6.497.620 754.649 772.695 Loans
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Kelompok Bank berdasarkan Modal Inti
Industri Perbankan
Bank Group based on Core Capital
Uraian Banking Industry Description
(KBMI) 1
2023 2022 2023 2022
Rasio Keuangan Financial Ratios
(dalam %) (in %)
Net Interest Margin (NIM) 4,81 4,71 4,93 4,46 Net Interest Margin (NIM)
Return on Assets (ROA) 2,74 2,43 1,33 0,77 Return on Assets (ROA)
Loan to Deposits Ratio Loan to Deposits Ratio
83,83 78,78 81,84 77,69
(LDR) (LDR)
Capital Adequacy Ratio Capital Adequacy Ratio
27,65 25,66 33,44 30,93
(CAR) (CAR)
Beban Operasional Operating Expenses
Pendapatan Operasional 78,92 78,65 88,50 92,60 to Operating Income
(BOPO) (BOPO)
Aset Assets
Pada tahun 2023, aset industri perbankan tercatat In 2023, banking industry assets were recorded at
sebesar Rp11.765,84 triliun, meningkat 5,87% dari tahun Rp11,765.84 trillion, an increase of 5.87% from Rp11,113.32
sebelumnya Rp11.113,32 triliun. Sedangkan, aset KBMI 1 trillion in the previous year. Meanwhile, KBMI 1 assets were
tercatat menurun 4,06% dari Rp1.436,19 triliun menjadi recorded decreasing by 4.06% from Rp1,436.19 trillion to
Rp1.377,86 triliun. Rp1,377.86 trillion.
Dana Pihak Ketiga Third-Party Funds
Dana pihak ketiga industri perbankan di tahun 2023 The banking industry’s third party funds in 2023
mencapai Rp8.457,93 triliun, mengalami pertumbuhan reached Rp8,457.93 trillion, grew by 3.73% compared
sebesar 3,73% dibandingkan tahun sebelumnya sebesar to that of the previous year of Rp8,153.59 trillion.
Rp8.153,59 triliun. Sedangkan, dana pihak ketiga KBMI 1 Meanwhile, third party funds of KBMI 1 were recorded
tercatat menurun 7,23% dari sebelumnya Rp989,87 triliun decreasing by 7.23% from previously Rp989.87 trillion
menjadi Rp918,31 triliun. to Rp918.31 trillion.
Kredit Loans
Pada akhir periode 2023, penyaluran kredit pada industri At the end of the 2023 period, lending in banking
perbankan mengalami peningkatan sebesar 10,61% industry increased by 10.61% to Rp7,186.94 trillion from
menjadi Rp7.186,94 triliun dari sebelumnya Rp6.497,62 the previous Rp6,497.62 trillion. Meanwhile, KBMI 1
triliun. Sementara itu, penyaluran kredit KBMI 1 tercatat lending was recorded at Rp754.65 trillion, a decrease of
sebesar Rp754,65 triliun, mengalami penurunan 2,34% jika 2.34% compared to the previous period of Rp772.70 trillion.
dibandingkan periode sebelumnya sebesar Rp772,70 triliun.
Sumber: Source:
• Bank Indonesia, “Laporan Perekonomian Indonesia Tahun 2023”; • Bank Indonesia, “Indonesia Economic Report 2023”;
• Bank Indonesia, “Tinjauan Kebijakan Moneter Desember 2023”; • Bank Indonesia, “Monetary Policy Overview December 2023”;
• Otoritas Jasa Keuangan, “Statistik Perbankan Indonesia - Desember 2023, • Financial Services Authority, “Indonesian Banking Statistics - December 2023,
21 Februari 2024”; dan February 21, 2024”; and
• Otoritas Jasa Keuangan, “Siaran Pers: Sektor Jasa Keuangan yang Kuat • Financial Services Authority, “Press Release: Strong and Stable
dan Stabil untuk Mendukung Pertumbuhan Ekonomi yang Berkelanjutan, Financial Services Sector to Support Sustainable Economic Growth,
20 Februari 2024”. February 20, 2024”.
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Tinjauan Operasional
Operational Overview
Sebagai badan usaha yang bergerak dalam bidang As a business entity operating in banking sector, the
perbankan, Perseroan menjalankan kegiatan usaha melalui Company carries out business activities by collecting public
penghimpunan dana masyarakat yang kemudian disalurkan funds which are then channeled back in form of lending
kembali dalam bentuk pemberian kredit kepada perorangan, to individuals, corporations, and other financing, and
korporasi, maupun pembiayaan lainnya, serta memberikan providing other banking services.
layanan jasa perbankan lainnya.
Strategi Pengembangan Bisnis Business Development Strategy
Selaras dengan visi dan misi Perseroan untuk menjadi In line with the Company's vision and mission to
Bank terpercaya yang menjalankan usaha perbankan yang become a trusted Bank that runs a sound banking
sehat dengan menyediakan produk yang andal dan inovatif business by providing reliable and innovative products
melalui pelayanan prima, Perseroan berkomitmen untuk through excellent service, the Company is committed to
terus melakukan inovasi baik dalam layanan, produk, continuing to innovate including in services, products,
saluran pemasaran maupun infrastruktur pendukung untuk marketing channels, and supporting infrastructure to
memberikan pengalaman perbankan yang memuaskan provide a satisfying banking experience to customers.
kepada nasabah. Komitmen tersebut dilakukan melalui Such commitment is carried out through the preparation
penyusunan rencana strategis bank meliputi strategi jangka of the Bank's strategic plan, including the Bank's short
pendek dan menengah serta strategi jangka panjang bank. and medium term strategies as well as long term strategy.
Adapun strategi pengembangan bisnis yang dijalankan The business development strategies implemented by the
Perseroan pada tahun 2023 diuraikan sebagai berikut: Company in 2023 were described as follows:
1. Penyaluran Dana 1. Fund Distribution
a. Menjaga portofolio kredit konvensional yang sehat a. Maintaining a healthy conventional credit portfolio
dan meningkatkan pelayanan kepada nasabah secara and improving services to customers digitally; and
digital; dan
b. Meningkatkan kerja sama penyaluran kredit melalui b. Increasing cooperation in lending to fintech
fintech dan Lembaga Jasa Keuangan, melalui and financial services institutions, through the
pengembangan TI dan layanan perbankan digital. development of IT and digital banking services.
2. Penghimpunan Dana 2. Fundraising
Meningkatkan dan menjaga stabilitas dana ritel dengan Increasing and maintaining the stability of retail funds
mengoptimalkan produk eksisting dan pengembangan by optimizing existing products and developing digital-
fitur layanan Bank yang berbasis digital, sesuai dengan based Bank service features according to customer
kebutuhan nasabah. needs.
3. Fee Based Income 3. Fee-Based Income
a. Meningkatkan transaksi melalui aplikasi BANGGA, a. Increasing transactions through BANGGA application,
biller activities, payroll system, remittance, trading, biller activities, payroll system, remittance, trading,
valas, surat berharga, Exim, virtual account, QRIS, debit foreign exchange, securities, Exim, virtual account,
dan transaksi lainnya dengan tetap memperhatikan QRIS, debit, and other transactions while observing
risk appetite dan risk tolerance yang ditetapkan; dan the established risk appetite and risk tolerance; and
b. Menambahkan mitra untuk produk yang spesifik b. Adding partners for specific products according to
sesuai dengan kebutuhan nasabah. customer needs.
Aspek Pemasaran Marketing Aspect
Semakin ketatnya persaingan yang terjadi di industri The increasingly intense competition in banking
perbankan mewajibkan Bank Ganesha untuk memiliki industry requires Bank Ganesha to have specific
strategi khusus dalam menghadapi tantangan persaingan strategies to face the challenges of industrial competition.
industri. Oleh karena itu, Bank telah menerapkan berbagai Therefore, the Bank has implemented various
strategi pemasaran dalam rangka mempertahankan pangsa marketing strategies to maintain market share, gain
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pasar, meraih peluang usaha, serta menghadapi persaingan business opportunities, and face competition through
melalui strategi-strategi berikut: the following strategies:
1. Meningkatkan kerja sama penyaluran kredit melalui fintech 1. Increasing cooperation in lending through fintech and
dan Lembaga Jasa Keuangan, melalui pengembangan TI Financial Services Institutions, through the development
dan layanan perbankan digital; dan of IT and digital banking services; and
2. Meningkatkan dan menjaga stabilitas dana ritel 2. Increasing and maintaining the stability of retail funds
dengan mengoptimalkan produk yang sudah ada dan by optimizing existing products and developing digital-
pengembangan fitur layanan Bank yang berbasis digital, based Bank service features according to customer
sesuai dengan kebutuhan nasabah. needs.
Pangsa Pasar Market Share
Sebagai bank konvensional, Perseroan menghadapi As a conventional bank, the Company faces competition
persaingan dengan seluruh bank umum konvensional with all conventional commercial banks in the bank
kelompok bank berdasarkan modal inti (KBMI) I (Bank group based on core capital (KBMI) I (Bank with Core
dengan Modal Inti Rp3 triliun sampai dengan Rp6 triliun) Capital of Rp3 trillion to Rp6 trillion) and the banking
dan industri perbankan di Indonesia dalam menentukan industry in Indonesia in determining market dominance.
penguasaan pasar. Persaingan usaha tersebut antara lain Such business competition can be seen based on the
dapat dilihat berdasarkan jumlah aset yang dimiliki, jumlah total assets owned, the total third party funds collected,
dana pihak ketiga yang berhasil dihimpun, dan jumlah and the total loans by the Bank.
kredit yang diberikan oleh Bank.
(dalam miliar Rupiah / in billion Rupiah)
2023 2022
DPK DPK
Uraian Aset Kredit Third- Aset Kredit Third- Description
Assets Loans Party Assets Loans Party
Funds Funds
Perbankan Nasional (BUK) 11.765.838 7.186.935 8.457.929 11.113.321 6.497.620 8.153.590 National Banking (BUK)
KBMI 1 1.377.864 754.649 918.307 1.436.185 772.695 989.871 KBMI 1
Bank Ganesha 9.402 4.336 5.992 8.968 2.913 5.623 Bank Ganesha
Pangsa Pasar terhadap BUK (%) 0,08 0,06 0,07 0,08 0,04 0,07 Market Share to BUK (%)
Pangsa Pasar terhadap
0,68 0,57 0,65 0,62 0,38 0,57 Market Share of KBMI 1 (%)
KBMI 1 (%)
Pangsa pasar Perseroan dibandingkan dengan Industri The Company's market share compared to the Banking
Perbankan berdasarkan total aset dan DPK pada tahun Industry based on total assets and DPK in 2023 remained
2023 tetap stabil seperti tahun sebelumnya yakni sebesar stable as the previous year, by 0.08% and 0.07%,
0,08% dan 0,07%. Sedangkan, pangsa pasar Perseroan respectively. Meanwhile, the Company's market share
dibandingkan dengan Industri Perbankan berdasarkan kredit compared to the Banking Industry based on loans increased
mengalami peningkatan menjadi sebesar 0,06% dari tahun to 0.06% from 0.04% in the previous year. Such matter was
sebelumnya sebesar 0,04%. Hal tersebut didorong oleh driven by the growth of the Company's lending in 2023.
pertumbuhan penyaluran kredit Perseroan di tahun 2023.
Pangsa pasar Perseroan dibandingkan dengan KBMI I The Company's market share compared to KBMI I based on
berdasarkan total aset, DPK, dan kredit yang diberikan tahun total assets, DPK, and lending in 2023 was 0.68%, 0.65%, and
2023 masing-masing sebesar 0,68%, 0,65%, dan 0,57% 0.57% respectively, an increase compared to the previous
meningkat dibandingkan dengan periode sebelumnya yang period of 0.62%. 0.57%, and 0.38%, respectively. This was
sebesar 0,62%, 0,57%, dan 0,38%. Hal tersebut didorong driven by an increase in the Company's loans and DPK in 2023.
oleh peningkatan kredit dan DPK Perseroan di tahun 2023.
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Suku Bunga Dasar Bank Prime Lending Rate
Sebagai salah satu bank umum, Bank memiliki kewajiban As a commercial bank, the Bank is required to report
untuk melaporkan dan mempublikasikan Suku Bunga and publish the Prime Lending Rate (SBDK) in Rupiah
Dasar Kredit (SBDK) dalam mata uang Rupiah sebagaimana as stipulated in Financial Services Authority Regulation
yang diatur dalam Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 on Transparency and Publication
No. 37/POJK.03/2019 tentang Transparansi dan Publikasi of Bank Reports. The Bank believes that this prime
Laporan Bank. Bank meyakini pelaporan SBDK ini mampu lending rate reporting can improve good governance
meningkatkan good governance dan mendorong persaingan and encourage healthy competition in banking industry,
yang sehat dalam industri perbankan, termasuk terciptanya including creating better market discipline.
disiplin pasar (market discipline) yang lebih baik.
SBDK digunakan sebagai pedoman penetapan suku bunga SBDK is used as the guideline for determining the loan
kredit yang akan dikenakan kepada debitur. Namun interest rate that will be charged to debtors. However,
demikian, SBDK belum memperhitungkan komponen SBDK does not calculate the risk premium estimation
estimasi premi risiko yang besarnya tergantung dari component, the amount of which depends on the
penilaian Bank terhadap risiko masing-masing debitur atau Bank's assessment of the risks of each debtor or group of
kelompok debitur. Bank senantiasa meninjau ulang dan debtors. The Bank constantly reviews and updates the
memperbarui SBDK sesuai dengan pergerakan suku bunga prime lending rate according to movements in benchmark
acuan BI 7-day (Reverse) Repo Rate. Adapun tingkat SBDK interest rate BI 7-day (Reverse) Repo Rate. The Bank's SBDK
Bank diuraikan sebagai berikut: is described as follows:
Tingkat Suku Bunga Penghimpunan Dana Rata-Rata Setahun
Annual Average Interest Rate of Funding
(dalam % / in %)
Uraian 2023 2022 Description
Giro Demand Deposits
Rupiah 1,74 1,33 Rupiah
Dolar Amerika Serikat 1,63 0,50 United States Dollar
Tabungan Savings Deposits
Rupiah 1,96 1,70 Rupiah
Dolar Amerika Serikat - - United States Dollar
Deposito Berjangka Time Deposits
Rupiah 4,26 3,87 Rupiah
Dolar Amerika Serikat 3,06 0,93 United States Dollar
Tingkat Suku Bunga Dasar Kredit Rupiah per Tahun
Rupiah Prime Lending Rate per Year
(dalam % / in %)
Kredit Kredit Konsumsi
Korporasi Kredit Ritel Kredit Mikro Consumer Loans
Uraian Description
Corporate Retail Credit Micro Credit KPR Non-KPR
Credit House Loan Non-House Loan
Tahun 2023 8,73 9,70 13,86 8,19 7,5 Year 2023
Tahun 2022 8,73 9,70 13,86 8,19 7,5 Year 2022
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Tingkat Suku Bunga Pinjaman Rata-Rata Setahun
Annual Average Interest Rate of Lending
(dalam % / in %)
Uraian 2023 2022 Description
Rupiah 10,75 10,28 Rupiah
Dolar Amerika Serikat 3,42 2,20 United States Dollar
Informasi SBDK yang berlaku setiap saat dapat dilihat SBDK information that is valid at any time can be seen
pada publikasi di setiap kantor Bank dan/atau situs web in publications at each Bank office and/or on the Bank's
Bank (www.bankganesha.co.id). website (www.bankganesha.co.id).
Kinerja Operasional Operational Performance
Produk Simpanan Savings Products
Produk simpanan merupakan dana pihak ketiga yang Savings products are third party funds that have
berhasil dihimpun oleh Bank melalui berbagai produk been collected by the Bank through various savings
tabungan, giro, dan deposito. Kinerja operasional produk deposits, demand deposits, and time deposits products.
simpanan Bank dalam 2 tahun terakhir diuraikan sebagai The operational performance of the Bank's savings products
berikut: in the last 2 years is described as follows:
Total Rekening Dana Pihak Ketiga
Total Accounts of Third-Party Funds
(dalam unit rekening, kecuali dinyatakan lain / in account unit, unless stated otherwise)
2023 2022 Pertumbuhan
Uraian Growth Description
(Unit) (%) (Unit) (%) (%)
Giro 817 2,31 749 2,10 9,08 Demand Deposits
Tabungan 31.781 89,83 31.825 89,32 (0,14) Savings Deposits
Deposito Berjangka 2.782 7,86 3.055 8,57 (8,94) Time Deposits
Total 35.380 100,00 35.629 100,00 (0,70) Total
Total rekening dana pihak ketiga yang berhasil dihimpun The total accounts of third party funds successfully collected
Bank di tahun 2023 mengalami penurunan sebesar 0,70% by the Bank in 2023 decreased by 0.70% from 35,629
dari 35.629 unit rekening di 2022 menjadi 35.380 unit account units in 2022 to 35,380 account units in 2023.
rekening di 2023. Total rekening dana pihak ketiga Bank The total accounts of the Bank's third party funds were
didominasi oleh produk tabungan yakni dengan komposisi dominated by savings deposits products with a composition
sebesar 89,83%. of 89.83%.
Total Dana Pihak Ketiga
Total Third-Party Funds
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2023 2022 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
Giro 1.937.370 32,33 2.317.459 41,21 (16,40) Demand Deposits
Tabungan 546.906 9,13 463.751 8,25 17,93 Savings Deposits
Deposito Berjangka 3.507.763 58,54 2.841.741 50,54 23,44 Time Deposits
Total 5.992.039 100,00 5.622.951 100,00 6,56 Total
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Pada tahun 2023, total dana pihak ketiga yang berhasil In 2023, the total third party funds collected by the Bank
dihimpun Bank mengalami peningkatan sebesar 6,56% increased by 6.56% from Rp5.62 trillion in 2022 to Rp5.99
dari Rp5,62 triliun di 2022 menjadi Rp5,99 triliun di 2023. trillion in 2023. This increase came from time deposit
Peningkatan ini bersumber dari produk deposito berjangka products which increased by 23.44%.
yang meningkat sebesar 23,44%.
Produk Pinjaman Loan Products
Produk pinjaman merupakan pemberian kredit atau Loan products are the provision of credit or financing
pembiayaan kepada pihak ketiga, baik perorangan maupun to third parties, both individuals and companies, which
perusahaan yang terbagi atas jenis kredit dan sektor are divided into loans by type and loans by economic
ekonomi. Kinerja produk pinjaman sepanjang tahun 2023 sectors. Loan product performance throughout 2023
diuraikan sebagai berikut: was described as follows:
Pinjaman berdasarkan Jenis Kredit
Loans by Type of Credit
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2023 2022 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
Kredit Modal Kerja 3.040.806 70,13 2.057.740 70,64 47,77 Working Capital Loans
Kredit Investasi 835.244 19,26 594.959 20,43 40,39 Investment Loans
Kredit Konsumsi 459.722 10,60 260.094 8,93 76,75 Consumer Loans
Total 4.335.772 100,00 2.912.793 100,00 48,85 Total
Pada 31 Desember 2023, Bank membukukan total On December 31, 2023, the Bank recorded total loans
pinjaman sebesar Rp4,34 triliun, mengalami peningkatan of Rp4.34 trillion, an increase of 48.85% compared to
sebesar 48,85% dibandingkan 31 Desember 2022 sebesar December 31, 2022, of Rp2.91 trillion. Based on the type
Rp2,91 triliun. Berdasarkan jenis pinjaman yang diberikan, of loans, the Bank's loan products were dominated by
produk pinjaman Bank didominasi oleh pinjaman modal working capital loans with a composition of 70.13% in 2023.
kerja dengan komposisi sebesar 70,13% pada tahun 2023.
Pinjaman berdasarkan Sektor Ekonomi
Loans by Economic Sector
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2023 2022 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
Rupiah Rupiah
Industri Pengolahan 1.362.940 31,43 665.355 22,84 104,84 Processing Industry
Pertambangan dan Penggalian 493.165 11,37 259.603 8,91 89,97 Mining and Quarrying
Rumah Tangga 447.666 10,32 260.094 8,93 72,12 Household
Perdagangan Besar dan Eceran 435.763 10,05 442.443 15,19 (1,51) Wholesale and Retail Trade
Aktivitas Keuangan dan Asuransi 343.697 7,93 395.565 13,58 (13,11) Financial and Insurance Activities
Konstruksi 294.879 6,80 13.965 0,48 2.011,56 Construction
Real Estat 287.896 6,64 312.495 10,73 (7,87) Real Estate
Pertanian, Kehutanan, dan Perikanan 175.302 4,04 130.194 4,47 34,65 Agriculture, Forestry. and Fishery
Pengangkutan dan Pergudangan 152.252 3,51 44.871 1,54 239,31 Transportation and Warehousing
Penyediaan Akomodasi dan Penyediaan
86.803 2,00 100.472 3,45 (13,60) Accommodation of Food and Beverage
Makan Minum
Aktivitas Penyewaan dan Rental and Leasing
Sewa Guna Usaha Tanpa Hak Opsi, Activities Without Option Rights,
37.808 0,87 30.149 1,04 25,41
Ketenagakerjaan, Agen Perjalanan, dan Employment, Travel Agents, and Other
Penunjang Usaha Lainnya Business Support
Informasi dan Komunikasi 30.529 0,70 82.236 2,82 (62,88) Information and Communication
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(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2023 2022 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
Aktivitas Jasa Lainnya 25.139 0,58 20.091 0,69 25,13 Other Service Activities
Bukan Lapangan Usaha Lainnya 12.056 0,28 208 0,01 5.695,19 Not Other Business Fields
Pengelolaan Air, Pengelolaan Air Water Management, Wastewater
Limbah, Pengelolaan dan Daur Ulang 3.011 0,07 2.619 0,09 15,01 Management, Waste Management and
Sampah, dan Aktivitas Remediasi Recycling, and Remediation Activities
Aktivitas Rumah Tangga
Household Activities
sebagai Pemberi Kerja, Aktivitas
as an Employer, Activities that Produce
yang Menghasilkan Barang dan Jasa 2.780 0,06 118 0,00 2.255,93
Goods and Services by Households that
oleh Rumah Tangga yang Digunakan
are Used to Meet Their Own Needs
untuk Memenuhi Kebutuhan Sendiri
Aktivitas Kesehatan Manusia dan Human Health Activities and
1.270 0,03 6.766 0,23 (81,23)
Aktivitas Sosial Social Activities
Administrasi Pemerintahan, Government Administration, and
318 0,01 841 0,03 (62,19)
Pertahanan, dan Jaminan Sosial Wajib Mandatory Defense Social Security
Pendidikan 45 0,00 521 0,02 (91,36) Education
Professional, Scientific, and
Aktivitas Profesional, Ilmiah, dan Teknis 44 0,00 85 0,00 (48,24)
Technical Activities
Pengadaan Listrik, Gas, Uap/Air Panas Procurement of Electricity, Gas,
- 0,00 116 0,00 (100,00)
dan Udara Dingin Steam/Hot Water, and Cold Air
Dolar Amerika Serikat United States Dollar
Pertambangan dan Penggalian 107.779 2,49 108.973 3,74 (1,10) Mining and Quarrying
Perdagangan Besar dan Eceran, Wholesale and Retail Trade,
Reparasi, dan Perawatan Mobil dan 34.630 0,80 35.013 1,20 (1,09) Car and Motorcycle Repair, and
Sepeda Motor Maintenance
Total 4.335.772 100,00 2.912.793 100,00 48,85 Total
Berdasarkan sektor ekonomi, kontribusi penyaluran Based on economic sector, the largest contribution
pinjaman terbesar pada tahun 2023 berasal dari sektor to loan distribution in 2023 came from the processing
industri pengolahan sebesar Rp1,36 triliun atau 31,43% dari industry sector of Rp1.36 trillion or 31.43% of the
total pinjaman. total loans.
Layanan Services
Bank juga memberikan berbagai layanan perbankan untuk The Bank also provides a variety of banking services to
memperoleh fee-based income. Penjelasan mengenai obtain fee-based income. An explanation of the Bank's
kinerja layanan Bank sepanjang tahun 2023 diuraikan service performance throughout 2023 was described
sebagai berikut: as follows:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2023 2022 Pertumbuhan
Uraian Growth Description
(Rp) (%) (Rp) (%) (%)
L/C dan Bank Garansi 17.212 66,35 19.187 67,78 (10,29) L/C and Bank Guarantee
ATM 3.305 12,74 3.652 12,90 (9,50) ATM
Kliring 631 2,43 727 2,57 (13,20) Clearing
Pemberitahuan Impor Barang 1.494 5,76 659 2,33 126,71 Import Declarations
Safe Deposit Box 859 3,31 870 3,07 (1,26) Safe Deposit Box
Pembayaran Telkom 62 0,24 63 0,22 (1,59) Telephone Bills (Telkom Payments)
Pembayaran Listrik PLN Praqtis 22 0,08 20 0,07 10,00 Electricity Bills (PLN Praqtis)
Bancassurance 118 0,45 106 0,37 11,32 Bancassurance
Keagenan Surat Berharga 654 2,52 1.428 5,04 (54,20) Securities Agency
Internet Banking 1.585 6,11 1.596 5,64 (0,69) Internet Banking
Total 25.942 100,00 28.308 100,00 (8,36) Total
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Kinerja layanan Bank Ganesha per 31 Desember 2023 Bank Ganesha's services performance as of December
tercatat mengalami penurunan sebesar 8,36% menjadi 31, 2023, was recorded decreasing by 8.36% to Rp25.94
Rp25,94 miliar dari sebelumnya tercatat Rp28,31 miliar di billion from previously recorded at Rp28.31 billion
tahun 2022. Layanan yang berkontribusi paling banyak yaitu in 2022. The services that contributed the most were
L/C dan Bank Garansi sebesar 66,35%. L/C and Bank Guarantee at 66.35%.
Tinjauan Operasi per Segmen Usaha Operational Overview by Business Segment
Segmen operasi Perseroan diklasifikasi berdasarkan produk The Company's operating segments are classified based on
dan jasa yang dikelompokkan dalam kategori sebagai berikut: products and services grouped into the following categories:
Produk dan jasa atas
Merupakan transaksi
transaksi yang dilakukan
yang tidak dapat
pada divisi treasury,
Produk dan jasa dikelompokkan
Produk dan jasa selain transaksi yang
dalam kategori
atas transaksi dengan atas transaksi dilakukan dengan bank lain
perbankan, konsumer,
bank lain. dengan nasabah. dan nasabah.
dan treasury.
Products and services Products and services Products and services
for transactions with other These are transactions
for transactions for transactions made at the
banks. that cannot be
with customers. treasury division,
categorized into
apart from transactions
banking, consumer,
made with other banks and
and treasury.
customers.
Berikut kinerja berdasarkan segmen usaha Bank Ganesha The following is the performance based on Bank Ganesha's
selama 2 tahun terakhir: business segments for the last 2 years:
Segmen Operasi
Operating Segment
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Perbankan Konsumer Lainnya
Uraian Treasury Total Description
Banking Consumer Others
2023
Pendapatan Income
Pendapatan Bunga 46.103 372.860 173.789 - 592.752 Interest Income
Pendapatan Operasional
- 27.365 9.748 14.775 51.888 Other Operating Income
Lainnya
Total 46.103 400.225 183.537 14.775 644.640 Total
Beban Expense
Beban Bunga 72 140.640 113 10.208 151.033 Interest Expenses
Beban Operasional - 141.977 18 220.751 362.746 Operating Expenses
Total 72 282.617 131 230.959 513.779 Total
Pendapatan/(Beban) Non-Operating Income/
- - 2.764 (4.841) (2.077)
Non Operasional (Expenses)
Laba Sebelum Pajak 46.032 117.608 186.169 (221.024) 128.784 Profit before Tax
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Perbankan Konsumer Lainnya
Uraian Treasury Total Description
Banking Consumer Others
2022
Pendapatan Income
Pendapatan Bunga 40.925 261.028 131.460 - 433.413 Interest Income
Pendapatan Operasional
- 21.703 10.260 11.259 43.222 Other Operating Income
Lainnya
Total 40.925 282.731 141.720 11.259 476.635 Total
Beban Expense
Beban Bunga 71 111.609 11 16.131 127.822 Interest Expenses
Beban Operasional - 120.120 - 165.020 285.140 Operating Expenses
Total 71 231.729 11 181.151 412.962 Total
Pendapatan/(Beban) Non Non-Operating Income/
- - 50 (6.299) (6.249)
Operasional (Expenses)
Laba Sebelum Pajak 40.854 51.002 141.759 (176.191) 57.424 Profit before Tax
Pertumbuhan / Growth (%)
Pendapatan Income
Pendapatan Bunga 12,65 42,84 32,20 - 36,76 Interest Income
Pendapatan Operasional
- 26,09 (4,99) 31,23 20,05 Other Operating Income
Lainnya
Total 12,65 41,56 29,51 31,23 35,25 Total
Beban Expense
Beban Bunga 1,41 26,01 927,27 (36,72) 18,16 Interest Expenses
Beban Operasional - 18,20 - 33,77 27,22 Operating Expenses
Total 1,41 21,96 1.090,91 27,50 24,41 Total
Pendapatan/(Beban) Non-Operating Income/
- - 5.428,00 (23,15) (66,76)
Non Operasional (Expenses)
Laba Sebelum Pajak 12,67 130,59 31,33 25,45 124,27 Profit before Tax
Pada tahun 2023, Bank mencatatkan peningkatan pendapatan In 2023, the Bank recorded an increase in operating
segmen operasi sebesar 35,25%, dari sebelumnya Rp476,64 segment income by 35.25%, from previously Rp476.64
miliar menjadi Rp664,64 miliar. Pencapaian pendapatan billion to Rp664.64 billion. The highest income
tertinggi dikontribusikan oleh segmen konsumer sebesar achievement was contributed by consumer segment
62,09% dan pendapatan terendah dikontribusikan oleh at 62.09% and the lowest income was contributed
segmen lainnya sebesar 2,29%. by other segments at 2.29%.
Sementara itu, Bank mencatatkan beban segmen operasi Meanwhile, the Bank recorded operating segment expenses
sepanjang tahun 2023 sebesar Rp513,78 miliar, lebih tinggi throughout 2023 of Rp513.78 billion, higher compared to
dibandingkan dengan tahun 2022 sebesar Rp412,96 miliar. Rp412.96 billion in 2022. The highest expense achievement
Pencapaian beban tertinggi terjadi pada segmen konsumer occurred in consumer segment of Rp282.62 billion or
sebesar Rp282,62 miliar atau 21,96%, sedangkan 21.96%, while the lowest expense achievement occurred in
pencapaian beban terendah terjadi pada segmen banking segment of Rp72.00 million or 1.41%.
perbankan sebesar Rp72,00 juta atau 1,41%.
Sejalan dengan peningkatan pendapatan segmen operasi, laba In line with the increase in operating segment income,
sebelum pajak segmen operasi turut mengalami peningkatan operating segment profit before tax also increased
sebesar Rp71,36 miliar atau 124,27% menjadi Rp128,78 miliar by Rp71.36 billion or 124.27% to Rp128.78 billion
dari sebelumnya Rp57,42 miliar. Laba sebelum pajak from previously Rp57.42 billion. The highest profit
tertinggi diperoleh oleh segmen treasuri, sedangkan yang before tax was obtained by treasury segment, while
terendah diperoleh oleh segmen perbankan. its lowest was obtained by banking segment.
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Tinjauan Keuangan
Financial Overview
Tinjauan keuangan membahas informasi terkait analisis The financial overview discusses information related to
dan pembahasan manajemen dengan mengacu pada management’s discussion and analysis with reference to
Laporan Keuangan Bank yang disajikan sesuai dengan the Bank's Financial Statements presented in accordance
prinsip-prinsip akuntansi keuangan yang berlaku umum di with the generally accepted financial accounting principles
Indonesia untuk tahun yang berakhir pada 31 Desember in Indonesia for the year ending December 31, 2023. The
2023. Laporan Keuangan Bank telah diaudit oleh KAP Bank's Financial Statements have been audited by Public
Purwantono, Sungkoro & Surja, dengan opini wajar Accounting Firm Purwantono, Sungkoro & Surja, with
tanpa pengecualian. unqualified opinion.
Laporan Posisi Keuangan Statements of Financial Position
Aset
Assets
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Aset Keuangan Financial Assets
Kas 43.763 61.990 (18.227) (29,40) Cash
Giro pada Bank Indonesia 450.009 720.307 (270.298) (37,53) Current Accounts with Bank Indonesia
Current Accounts with Other Banks -
Giro pada Bank Lain - Pihak Ketiga 745.211 1.471.582 (726.371) (49,36)
Third Parties
Penempatan pada Bank Indonesia dan Placements with Bank Indonesia and
1.084.937 1.174.733 (89.796) (7,64)
Bank Lain - Pihak Ketiga Other Banks - Third Parties
Efek-Efek - Pihak Ketiga 1.482.867 1.651.080 (168.213) (10,19) Securities - Third Parties
Efek-Efek yang Dibeli dengan Securities Purchased under
1.150.667 766.672 383.995 50,09
Janji Dijual Kembali - Pihak Ketiga Agreement to Resell - Third Parties
Kredit - Neto Loans - Net
Pihak Berelasi 34.364 43.083 (8.719) (20,24) Related Parties
Pihak Ketiga 4.103.591 2.807.479 1.296.112 46,17 Third Parties
Tagihan Akseptasi - 12.213 (12.213) (100,00) Acceptance Receivables
Total Aset Keuangan 9.095.409 8.709.139 386.270 4,44 Total Financial Assets
Aset Non Keuangan Non-Financial Assets
Aset Tetap – Neto 61.547 60.389 1.158 1,92 Fixed Assets – Net
Aset Hak Guna – Neto 18.937 22.354 (3.417) (15,29) Right of Use Assets – Net
Aset Tak Berwujud - Neto 11.447 11.674 (227) (1,94) Intangible Assets - Net
Aset Pajak Tangguhan 105.146 57.102 48.044 84,14 Deferred Tax Assets
Aset Lain-Lain – Neto 109.823 107.474 2.349 2,19 Other Assets – Net
Total Aset Non Keuangan 306.900 258.993 47.907 18,50 Total Non-Financial Assets
Total Aset 9.402.309 8.968.132 434.177 4,84 Total Assets
Total Aset Total Assets
Total aset Bank tahun 2023 mencapai Rp9,40 triliun, The Bank's total assets in 2023 reached Rp9.40 trillion,
meningkat 4,84% dibandingkan tahun 2022 mencapai an increase of 4.84% compared to Rp8.97 trillion in 2022.
Rp8,97 triliun. Peningkatan total aset dikontribusikan oleh The increase in total assets was contributed by financial
aset keuangan yang meningkat 4,44%. assets which increased by 4.44%.
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Total Aset Keuangan Total Financial Assets
Bank membukukan total aset keuangan pada tahun 2023 The Bank recorded total financial assets in 2023 of Rp9.10
sebesar Rp9,10 triliun, lebih tinggi 4,44% dibandingkan trillion, 4.44% higher than in 2022 which reached Rp8.71
tahun 2022 yang mencapai Rp8,71 triliun. Peningkatan trillion. This increase was mainly due to third party loans
ini terutama dipengaruhi oleh kredit pihak ketiga yang that increased by 46.17%.
meningkat sebesar 46,17%.
Total Aset Non Keuangan Total Non-Financial Assets
Total aset non keuangan Bank pada akhir tahun 2023 The Bank's total non-financial assets at the end of 2023 were
sebesar Rp306,90 miliar, tercatat meningkat sebesar Rp306.90 billion, recorded an increase of 18.50% from 2022
18,50% dari tahun 2022 yang sebesar Rp258,99 miliar. Hal of Rp258.99 billion. This was due to an increase in deferred
ini dipengaruhi oleh peningkatan aset pajak tangguhan tax assets of 84.14%.
sebesar 84,14%.
Liabilitas
Liabilities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Liabilitas Keuangan Financial Liabilities
Liabilitas Segera 11.873 111.586 (99.713) (89,36) Obligations due Immediately
Simpanan Deposits
Pihak Berelasi 69.371 104.834 (35.463) (33,83) Related Parties
Pihak Ketiga 5.922.668 5.518.117 404.551 7,33 Third Parties
Simpanan dari Bank Lain - Deposits from Other Banks -
2.238 2.425 (187) (7,71)
Pihak Ketiga Third Parties
Kewajiban Akseptasi - 12.215 (12.215) (100,00) Acceptance Liabilities
Liabilitas Lain-Lain 69.775 40.841 28.934 70,85 Other Liabilities
Total Liabilitas Keuangan 6.075.925 5.790.018 285.907 4,94 Total Financial Liabilities
Liabilitas Non Keuangan Non-Financial Liabilities
Utang Pajak 53.600 16.226 37.374 230,33 Taxes Payable
Liabilitas Imbalan Pasca Kerja 28.582 23.126 5.456 23,59 Post-Employment Benefits Obligation
Total Liabilitas Non Keuangan 82.182 39.352 42.830 108,84 Total Non-Financial Liabilities
Total Liabilitas 6.158.107 5.829.370 3.289.737 113,78 Total Liabilities
Total Liabilitas Total Liabilities
Total liabilitas Bank per 31 Desember 2023 tercatat The Bank's total liabilities as of December 31, 2023,
mengalami peningkatan sebesar 113,78%, dari sebelumnya were recorded increasing by 113.78%, from previously
Rp5,83 triliun per 31 Desember 2022 menjadi Rp6,16 triliun. Rp5.83 trillion as of December 31, 2022, to Rp6.16 trillion.
Hal ini disebabkan oleh peningkatan liabilitas keuangan dan This was caused by an increase in financial liabilities
liabilitas non keuangan masing-masing sebesar 4,94% dan and non-financial liabilities of 4.94% and 108.84%
108,84%. respectively.
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Total Liabilitas Keuangan Total Financial Liabilities
Total liabilitas keuangan tahun 2023 mencapai Rp6,08 triliun, The total financial liabilities in 2023 reached Rp6.08 trillion,
meningkat 4,94% dibandingkan dengan tahun 2022 yang an increase of 4.94% compared to in 2022 of Rp5.79 trillion.
mencapai Rp5,79 triliun. Peningkatan tersebut khususnya This increase mainly came from third party deposits which
berasal dari simpanan pihak ketiga yang meningkat sebesar increased by 7.33% from previously Rp5.52 trillion to
7,33% dari sebelumnya tercatat Rp5,52 triliun menjadi Rp5.92 trillion.
Rp5,92 triliun.
Total Liabilitas Non Keuangan Total Non-Financial Liabilities
Per akhir tahun 2023, total liabilitas non keuangan Bank As of the end of 2023, the Bank's total non-financial
tercatat sebesar Rp82,18 miliar, mengalami peningkatan liabilities were recorded at Rp82.18 billion, a significant
signifikan sebesar 108,84% dibandingkan tahun 2022 yang increase of 108.84% compared to in 2022 of Rp39.35 billion.
sebesar Rp39,35 miliar. Peningkatan ini terutama didorong This increase was mainly driven by taxes payable which
oleh utang pajak yang meningkat sebesar 230,33%. increased by 230.33%.
Ekuitas
Equity
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Modal Saham 2.397.100 1.647.100 750.000 45,53 Share Capital
Tambahan Modal Disetor 692.110 542.110 150.000 27,67 Additional Paid-In Capital
Dana Setoran Modal - 900.000 (900.000) (100,00) Capital Deposit Funds
Surplus Revaluasi Aset Tetap - Neto 33.746 33.746 - 0,00 Revaluation Surplus of Fixed Assets - Net
Perubahan Nilai Wajar dari Keuangan Fair Value Changes of Securities
yang Diukur pada Nilai Wajar Melalui (5.342) (8.197) 2.855 (38,83) Measured at Fair Value Through
Penghasilan Komprehensif Lain Other Comprehensive Income
Saldo Laba 126.588 24.003 102.585 427,38 Retained Earnings
Total Ekuitas 3.244.202 3.138.762 105.440 3,36 Total Equity
Total Ekuitas Total Equity
Total ekuitas Bank pada akhir tahun 2023 sebesar Rp3,24 The Bank's total equity at the end of 2023 was Rp3.24 trillion,
triliun, tercatat meningkat sebesar 3,36% dari tahun 2022 recorded an increase of 3.36% from that of 2022 of Rp3.14
yang sebesar Rp3,14 triliun. Hal ini terjadi terutama karena trillion. This happened mainly due to an increase in share
peningkatan modal saham sebesar 45,53%. capital of 45.53%.
Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss and Other
Komprehensif Lain Comprehensive Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Pendapatan Bunga 592.752 433.413 159.339 36,76 Interest Income
Beban Bunga - Neto 151.033 127.822 23.211 18,16 Interest Expenses - Net
Pendapatan Bunga - Neto 441.719 305.591 136.128 44,55 Interest Income - Net
Pendapatan Operasional Lainnya 51.888 43.222 8.666 20,05 Other Operating Income
Beban Kerugian Penurunan Nilai 141.193 119.183 22.010 18,47 Provision for Impairment Losses
Beban Operasional Lainnya 221.553 165.957 55.596 33,50 Other Operating Expenses
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(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Beban Operasional Lainnya - Neto 310.858 241.918 68.940 28,50 Other Operating Expenses - Net
Laba Operasional 130.861 63.673 67.188 105,52 Income from Operations
Beban Non Operasional - Neto 2.077 6.249 (4.172) (66,76) Non-Operating Expenses - Net
Laba Sebelum Pajak Penghasilan 128.784 57.424 71.360 124,27 Profit Before Income Tax
Beban Pajak 24.819 11.381 13.438 118,07 Tax Expense
Laba Bersih Tahun Berjalan yang Net Profit for the Year Attributable
103.965 46.043 57.922 125,80
Diatribusikan kepada: to:
Pemilik Entitas Induk 103.965 46.043 57.922 125,80 Owners of the Entity
Kepentingan Non Pengendali - - - - Non-Controlling Interests
Penghasilan Komprehensif Lain Tahun Other Comprehensive Income for
1.475 (10.171) 11.646 114,50
Berjalan - Neto the Year - Net
Jumlah Laba Komprehensif Tahun Total Comprehensive Income for
105.440 35.872 69.568 193,93
Berjalan yang Diatribusikan kepada: the Year Attributable to:
Pemilik Entitas Induk 105.440 35.872 69.568 193,93 Owners of the Entity
Kepentingan Non Pengendali - - - - Non-Controlling Interests
Laba per Saham Dasar/Dilusian Basic/Diluted Earnings per Share
5,0 2,8 2,2 78,57
(dalam Rupiah penuh) (in full Rupiah)
Pendapatan dan Beban Operasional
Income and Expenses from Operations
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Pendapatan Bunga 592.752 433.413 159.339 36,76 Interest Income
Rupiah 528.752 378.456 150.296 39,71 Rupiah
Valuta Asing 64.000 54.957 9.043 16,45 Foreign Currencies
Beban Bunga – Neto 151.033 127.822 23.211 18,16 Interest Expenses - Net
Bunga 140.825 111.692 29.133 26,08 Interest Expenses
Premi Program Penjaminan Premium on Deposit Guarantee
10.208 16.130 (5.922) (36,71)
Simpanan Program
Total Pendapatan Bunga - Neto 441.719 305.591 136.128 44,55 Total Interest Income - Net
Pendapatan Bunga - Neto Interest Income - Net
Sepanjang tahun 2023, Bank membukukan pendapatan Throughout 2023, the Bank recorded net interest income of
bunga – neto sebesar Rp441,72 miliar, meningkat sebesar Rp441.72 billion, an increase of 44.55% compared to in 2022
44,55% dibandingkan tahun 2022 sebesar Rp305,59 miliar. of Rp305.59 billion. This increase came from interest income
Peningkatan ini berasal dari pendapatan bunga yang which increased by 36.76% from previously Rp433.41 billion
meningkat sebesar 36,76% dari sebelumnya Rp433,41 miliar to Rp592.75 billion.
menjadi Rp592,75 miliar.
Pendapatan Bunga Interest Income
Pendapatan bunga Bank pada akhir tahun 2023 mencapai The Bank's interest income at the end of 2023 reached
Rp592,75 miiar, tumbuh 36,76% dari sebelumnya Rp592.75 billion, grew by 36.76% from previously
Rp433,41 miliar. Pertumbuhan tersebut dikontribusikan Rp433.41 billion. This growth was contributed by
oleh pendapatan bunga rupiah dan pendapatan bunga rupiah interest income and foreign currency interest
valuta asing yang meningkat masing-masing sebesar income which increased by 39.71% and 16.45%
39,71% dan 16,45%. respectively.
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Beban Bunga - Neto Interest Expenses - Net
Beban bunga - neto yang tercatat di akhir tahun 2023 sebesar Interest expenses - net recorded at the end of 2023 were
Rp151,03 miliar, mengalami peningkatan sebesar 18,16% Rp151.03 billion, an increase of 18.16% compared to
dibandingkan tahun 2022 yang sebesar Rp127,82 miliar. Rp127.82 billion in 2022. This increase was due to interest
Peningkatan tersebut disebabkan oleh beban bunga expenses which increased by Rp29.13 billion or 26.08%.
yang meningkat sebesar Rp29,13 miliar atau 26,08%.
Pendapatan Operasional Lainnya
Other Operating Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Commissions and Fees from
Provisi dan Komisi selain Kredit – Neto 24.749 26.336 (1.587) (6,03)
Transactions Other than Loans – Net
Pendapatan Jasa Administrasi dan
1.630 2.402 (772) (32,14) Administration Fees and Penalties
Penalti
Keuntungan Transaksi Valuta Asing Gain on Foreign Exchange Transactions
2.330 5.810 (3.480) (59,90)
– Neto – Net
Keuntungan Neto Penjualan Efek 7.336 4.447 2.889 64,97 Net Gain on Sale of Securities
Lain-Lain 15.843 4.227 11.616 274,80 Others
Total Pendapatan Operasional
51.888 43.222 8.666 20,05 Total Other Operating Income
Lainnya
Pada posisi 31 Desember 2023, pendapatan operasional As of December 31, 2023, the Bank's other operating
lainnya Bank mencapai Rp51,89 miliar, lebih tinggi 20,05% income reached Rp51.89 billion, 20.05% higher than in
dibandingkan tahun 2022 yang sebesar Rp43,22 miliar. 2022 of Rp43.22 billion. The increase in other operating
Meningkatnya pendapatan operasional lainnya bersumber income came from other operating income which
dari pendapatan operasional lain-lain yang mengalami increased by Rp11.62 billion or 274.80%.
kenaikan sebesar Rp11,62 miliar atau 274,80%.
Beban Kerugian Penurunan Nilai
Provision for Impairment Losses
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Aset Keuangan (140.998) (114.048) 26.950 23,63 Financial Assets
Aset Non Keuangan (195) (5.135) (4.940) (96,20) Non-Financial Assets
Total Beban Kerugian Penurunan Total Provision for Impairment
(141.193) (119.183) 22.010 18,47
Nilai Losses
Beban kerugian penurunan nilai Bank mengalami peningkatan The Bank's provision for impairment losses increased by
sebesar 18,47% menjadi Rp141,19 miliar pada tahun 2023 18.47% to Rp141.19 billion in 2023 from Rp119.18 billion
dari Rp119,18 miliar di tahun 2022. Hal tersebut dipengaruhi in 2022. This was affected by an increase in financial assets
oleh peningkatan aset keuangan dari sebelumnya tercatat from previously Rp114.05 billion to Rp141.00 billion.
sebesar Rp114,05 miliar menjadi Rp141,00 miliar.
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Beban Operasional Lainnya
Other Operating Expenses
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Umum dan Administrasi 61.041 56.817 4.224 7,43 General and Administrative
Tenaga Kerja 157.027 104.630 52.397 50,08 Personnel
Lain-Lain 3.485 4.510 (1.025) (22,73) Others
Total Beban Operasional Lainnya 221.553 165.957 55.596 33,50 Total Other Operating Expenses
Beban Operasional Lainnya - Neto 310.858 241.918 68.940 28,50 Other Operating Expenses - Net
Laba Operasional 130.861 63.673 67.188 105,52 Income from Operations
Beban Operasional Lainnya Other Operating Expenses
Pada tahun 2023, beban operasional lainnya tercatat sebesar In 2023, other operating expenses were recorded at
Rp221,55 miliar, mengalami peningkatan sebesar 33,50% Rp221.55 billion, an increase of 33.50% compared to that
dibandingkan tahun sebelumnya sebesar Rp165,96 miliar. of the previous year of Rp165.96 billion. Such increase was
Peningkatan tersebut diakibatkan oleh beban tenaga kerja due to personnel expense of Rp157.03 billion, which was
sebesar Rp157,03 miliar, yang tercatat lebih tinggi 50,08% higher 50.08% compared to that of the previous year of
dibandingkan tahun sebelumnya sebesar Rp104,63 miliar. Rp104.63 billion.
Laba Operasional Income from Operations
Laba operasional Bank pada tahun 2023 mengalami The Bank's income from operations in 2023 increased by
peningkatan sebesar 105,52%, dari sebelumnya 105.52%, from previously Rp63.67 billion to Rp130.86 billion.
Rp63,67 miliar menjadi Rp130,86 miliar. Hal ini terutama This was mainly due to an increase in interest income - net
disebabkan oleh meningkatnya pendapatan bunga – neto of Rp136.13 billion or 44.55%.
sebesar Rp136,13 miliar atau 44,55%.
Beban Non Operasional - Neto
Non-Operating Expenses - Net
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Keuntungan Pelepasan Aset Tetap
1.091 149 942 632,21 Gain on Disposals of Fixed Assets – Net
– Neto
Keuntungan (Kerugian) Penjualan Gain (Loss) on Sales for Foreclosed
(1.239) - (1.239) -
Agunan yang Diambil Alih Asset
Beban Administrasi Agunan yang Administrative Expenses of Foreclosed
413 630 (217) (34,44)
Diambil Alih Properties
Beban Lain-Lain - Neto 1.516 5.768 (4.252) (73,72) Other Expenses - Net
Total Beban Non Operasional - Neto 2.077 6.249 (4.172) (66,76) Total Non-Operating Expenses - Net
Laba sebelum Pajak Penghasilan 128.784 57.424 71.360 124,27 Profit Before Income Tax
Beban Non Operasional - Neto Non-Operating Expenses - Net
Pada tahun 2023, Bank mencatat beban non operasional – In 2023, the Bank recorded non-operating expenses -
neto sebesar Rp2,08 miliar, menurun 66,76% dibandingkan net of Rp2.08 billion, a decrease of 66.76% compared to
tahun sebelumnya sebesar Rp6,25 miliar. Penurunan beban that of the previous year of Rp6.25 billion. The decrease
non operasional neto terutama bersumber dari beban in net non-operating expenses mainly came from other
non operasional lain-lain yang menurun sebesar 73,72%. non-operating expenses which decreased by 73.72%.
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Laba sebelum Pajak Penghasilan Profit before Income Tax
Laba sebelum pajak penghasilan Bank tahun 2023 mencapai The Bank's profit before income tax in 2023 reached
Rp128,78 miliar, meningkat 124,27% dibandingkan dengan Rp128.78 billion, an increase of 124.27% compared to
tahun 2022 yang mencapai Rp57,42 miliar. Peningkatan laba that of 2022 which reached Rp57.42 billion. The increase
sebelum pajak penghasilan sejalan dengan peningkatan in profit before income tax was in line with the increase
laba operasional sebesar Rp67,19 miliar atau 105,52% in income from operations of Rp67.19 billion or 105.52%
dan penurunan beban non operasional neto sebesar and the decrease in net non-operating expenses of
Rp4,17 miliar atau 66,76%. Rp4.17 billion or 66.76%.
Beban Pajak
Tax Expense
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Pajak Kini 73.209 23.293 49.916 214,30 Current Tax
Pajak Tangguhan (48.390) (11.912) 36.478 306,23 Deferred Tax
Total Beban Pajak 24.819 11.381 13.438 118,07 Total Tax Expense
Laba Bersih Tahun Berjalan 103.965 46.043 57.922 125,80 Profit for the Year
Beban Pajak Tax Expense
Sepanjang tahun 2023, beban pajak Bank mencapai Throughout 2023, the Bank's tax expense reached Rp24.82
Rp24,82 miliar, meningkat 118,07% jika dibandingkan billion, an increase of 118.07% compared to Rp11.38 billion
dengan tahun 2022 mencapai Rp11,38 miliar. Peningkatan in 2022. This increase was mainly due to deferred tax that
ini terutama disebabkan oleh pajak tangguhan yang increased by 306.23%.
meningkat sebesar 306,23%.
Laba Bersih Tahun Berjalan Profit for the Year
Pada akhir periode 2023, laba bersih tahun berjalan Bank At the end of the 2023 period, the Bank's profit for the year
mencapai Rp103,97 miliar, meningkat Rp57,92 miliar atau reached Rp103.97 billion, an increase of Rp57.92 billion
125,80% dibandingkan dengan akhir periode 2022 sebesar or 125.80% compared to the end of the 2022 period of
Rp46,04 miliar. Kondisi ini dipengaruhi oleh pertumbuhan Rp46.04 billion. This condition is affected by the growth in
pendapatan bunga selama tahun 2023. interest income throughout 2023.
Penghasilan Komprehensif Lain
Other Comprehensive Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Pos-pos yang Tidak Akan Items not to be Reclassified to
Direklasifikasi ke Laba Rugi: Profit or Loss:
Pengukuran Kembali atas Remeasurement of Defined
(1.704) (595) 1.109 186,39
Kewajiban Imbalan Pasti Benefit Obligation
Pajak Penghasilan Terkait 324 113 211 186,73 Related Income Tax
Sub Total (1.380) (482) 898 186,31 Sub Total
Pos yang Akan Direklasifikasi ke Laba Items to be Reclassified to Profit or
Rugi: Loss:
Keuntungan (Kerugian) Bersih Net Gain (Losses) on Changes in
atas Efek-efek yang Diukur pada Fair Value of Securities Fair-Value
3.525 (11.961) 15.486 129,47
Nilai Wajar melalui Penghasilan through Other Comprehensive
Komprehensif Lain Income
Pajak Penghasilan Terkait (670) 2.272 (2.942) (129,49) Related Income Tax
Sub Total 2.855 (9.689) 12.544 129,47 Sub Total
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(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Kerugian Komprehensif Lain Other Comprehensive Loss for
1.475 (10.171) 11.646 114,50
Tahun Berjalan - Neto the Year - Net
Total Laba Komprehensif Tahun Total Comprehensive Income for
105.440 35.872 69.568 193,93
Berjalan the Year
Laba per Saham Dasar/Dilusian Basic/Diluted Earnings per Share
5,0 2,8 2,2 78,57
(dalam Rupiah penuh) (in full Rupiah)
Kerugian Komprehensif Lain Tahun Berjalan - Neto Other Comprehensive Loss for the Year - Net
Sepanjang tahun 2023, Bank membukukan penghasilan Throughout 2023, the Bank recorded other comprehensive
komprehensif lain tahun berjalan - neto sebesar income for the year - net of Rp1.48 billion. This amount
Rp1,48 miliar. Jumlah tersebut meningkat sebesar 114,50% increased by 114.50% or equivalent to Rp11.65 billion
atau setara Rp11,65 miliar dibandingkan tahun 2022 yang compared to 2022 which recorded other comprehensive loss
mencatatkan kerugian komprehensif lain tahun berjalan – for the year - net of Rp10.17 billion.
neto sebesar Rp10,17 miliar.
Total Laba Komprehensif Tahun Berjalan Total Comprehensive Income for the Year
Total laba komprehensif tahun berjalan Bank mengalami The Bank's total comprehensive income for the year
peningkatan 193,93% atau setara Rp69,57 miliar dari increased by 193.93% or equivalent to Rp69.57 billion
Rp35,87 miliar di tahun 2022 menjadi Rp105,44 miliar di tahun from Rp35.87 billion in 2022 to Rp105.44 billion in 2023.
2023. Peningkatan tersebut sejalan dengan meningkatnya Such increase was in line with the increase in the Bank's
laba tahun berjalan Bank. profit for the year.
Laba per Saham Dasar/Dilusian Basic/Diluted Earnings per Share
Pada tahun 2023, laba per saham dasar/dilusian Bank In 2023, the Bank's basic/diluted earnings per share reached
mencapai Rp5,0, meningkat 78,57% dibandingkan dengan Rp5.0, an increase of 78.57% compared to Rp2.8 in 2022.
tahun 2022 sebesar Rp2,8.
Laporan Arus Kas Statements of Cash Flows
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan (Penurunan)
Uraian 2023 2022 Increase (Decrease) Description
(Rp) (%)
Arus Kas untuk Aktivitas Operasi (1.089.925) (1.118.735) (28.810) (2,58) Cash Flows for Operating Activities
Arus Kas untuk Aktivitas Investasi (7.426) (71.690) (64.264) (89,64) Cash Flows for Investing Activities
Arus Kas untuk (dari) Aktivitas Cash Flows for (from) Financing
(7.698) 946.095 (953.793) (100,81)
Pendanaan Activities
Kenaikan (Penurunan) Neto Kas Net Increase (Decrease) in Cash and
(1.105.049) (244.330) 860.719 352,28
dan Setara Kas Cash Equivalents
Cash and Cash Equivalents at
Kas dan Setara Kas Awal Tahun 3.429.406 3.673.736 (244.330) (6,65)
Beginning of Year
Cash and Cash Equivalents at
Kas dan Setara Kas Akhir Tahun 2.324.357 3.429.406 (1.105.049) (32,22)
End of Year
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Arus Kas untuk Aktivitas Operasi Cash Flows for Operating Activities
Bank membukukan kas neto keluar yang digunakan untuk The Bank recorded net cash outflow used for operating
aktivitas operasi sebesar Rp1,09 triliun pada tahun 2023, activities of Rp1.09 trillion in 2023, 2.58% lower than that of
lebih rendah 2,58% dibandingkan tahun sebelumnya. the previous year. This condition was mainly affected by an
Kondisi ini dipengaruhi terutama oleh peningkatan increase in deposit disbursement and interest income.
pencairan simpanan dan pendapatan bunga.
Arus Kas untuk Aktivitas Investasi Cash Flows for Investing Activities
Kas neto keluar yang digunakan untuk aktivitas investasi Net cash outflow used for investing activities in 2023
pada tahun 2023 sebesar Rp7,43 miliar, menurun signifikan was Rp7.43 billion, a significant decrease of 89.64%
sebesar 89,64% dibandingkan tahun 2022 yang sebesar compared to Rp71.69 billion in 2022. This was mainly
Rp71,69 miliar. Hal tersebut dipengaruhi terutama oleh affected by placement of held-to-maturity securities.
penempatan efek yang dimiliki hingga jatuh tempo.
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Per 31 Desember 2023, Bank mencatatkan kas neto As of December 31, 2023, the Bank recorded net cash
keluar yang digunakan untuk aktivitas pendanaan outflow used for financing activities of Rp7.70 billion,
sebesar Rp7,70 miliar, menurun 100,81% dibandingkan a decrease of 100.81% compared to December 31, 2022,
per 31 Desember 2022 yang mencatatkan kas neto diperoleh which recorded net cash provided by financing activities
dari aktivitas pendanaan sebesar Rp946,10 miliar. Hal of Rp946.10 billion. This was due to no issuance of new
tersebut dikarenakan Bank tidak melakukan penerbitan shares by the Bank in 2023.
saham baru pada tahun 2023.
Rasio Keuangan Financial Ratios
Bank senantiasa patuh terhadap beragam peraturan The Bank always complies with various regulations
yang telah ditetapkan oleh Otoritas Jasa Keuangan, Bank stipulated by the Financial Services Authority, Bank
Indonesia, dan peraturan terkait lainnya. Oleh karena itu, Indonesia, and other related regulations. Therefore, the
Bank berupaya memenuhi rasio-rasio keuangan sesuai Bank strives to comply with financial ratios in accordance
dengan ketentuan yang berlaku. Adapun informasi terkait with the applicable regulations. Information related to
rasio-rasio keuangan Bank untuk tahun 2022 dan 2023 the Bank's financial ratios for 2022 and 2023 is presented
disajikan dalam tabel berikut: in the following table:
(dalam % / in %)
Uraian 2023 2022 Description
Rasio Kinerja Performance Ratio
Rasio Permodalan Capital Ratio
Capital Adequacy Ratio (CAR) dengan Memperhitungkan Risiko Capital Adequacy Ratio (CAR) by Calculating Credit Risk
94,67 106,41
Kredit dan Risiko Operasional and Operational Risk
Capital Adequacy Ratio (CAR) dengan Memperhitungkan Risiko Capital Adequacy Ratio (CAR) by Calculating Credit Risk,
94,38 106,10
Kredit, Risiko Pasar, dan Risiko Operasional Market Risk, and Operational Risk
Rasio Aset Produktif Earning Assets Ratio
Aset Produktif Bermasalah dan Aset Non Produktif Bermasalah Non-Performing Earning Assets and Non-Performing
1,30 1,45
terhadap Total Aset Produktif dan Aset Non Produktif Non-Earning Assets to Total Earning and Non-Earning Assets
Aset Produktif Bermasalah terhadap Total Aset Produktif 0,82 0,86 Non-Performing Earning Assets to Total Earning Assets
Cadangan Kerugian Penurunan Nilai (CKPN) Aset Keuangan Allowance for Impairment Losses (CKPN) of Financial Assets
2,40 0,92
terhadap Aset Produktif to Earning Assets
Non-Performing Loans (NPL) – Neto* 0,20 0,68 Non-Performing Loans (NPL) – Net*
Non-Performing Loans (NPL) – Bruto* 1,62 2,01 Non-Performing Loans (NPL) – Gross*
Rasio Kepatuhan Compliance Ratio
Persentase Pelanggaran BMPK Percentage of LLL Violation
Pihak Terkait 0,00 0,00 Related Parties
Pihak Tidak Terkait 0,00 0,00 Non-Related Parties
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(dalam % / in %)
Uraian 2023 2022 Description
Persentase Pelampauan BMPK Percentage of LLL Excess
Pihak Terkait 0,00 0,00 Related Parties
Pihak Tidak Terkait 0,00 0,00 Non-Related Parties
Giro Wajib Minimum Statutory Reserve Requirement
Primer - Rupiah 9,18 25,17 Primary - Rupiah
Sekunder - Rupiah 67,23 46,87 Secondary - Rupiah
Valuta Asing 4,07 4,01 Foreign Currencies
Posisi Devisa Neto 0,17 0,38 Net Open Position
* Sesuai dengan Surat Edaran Bank Indonesia No. 13/30/DPNP tanggal 16 Desember 2011, perhitungan NPL tidak termasuk kredit kepada bank lain.
As per Bank Indonesia Circular No. 13/30/DPNP dated December 16, 2011, NPL calculation does not include loans to other banks.
Rasio Permodalan Capital Ratio
Salah satu parameter yang digunakan dalam mengukur One parameter used in calculating capital ratio is the
rasio permodalan adalah rasio kecukupan modal atau capital adequacy ratio (CAR). The Bank always ensures
capital adequacy ratio (CAR). Bank senantiasa memastikan that its capital is able to meet the ratio requirements
bahwa permodalan yang dimiliki mampu memenuhi which include credit risk, market risk, and operational
ketentuan rasio tersebut yang meliputi risiko kredit, risiko risk. In 2023, the CAR ratio by considering credit risk,
pasar dan risiko operasional. Pada tahun 2023, rasio CAR market risk, and operational risk was recorded at
dengan memperhitungkan risiko kredit, risiko pasar, dan 94.38%, higher than the minimum CAR ratio required by
risiko operasional tercatat sebesar 94,38%, lebih tinggi the regulator.
dibandingkan rasio CAR minimum yang dipersyaratkan
oleh regulator.
Rasio Aset Produktif Earning Assets Ratio
Pada tahun 2023, rasio aset produktif bermasalah dan aset In 2023, the ratio of non-performing earning assets
non produktif bermasalah terhadap total aset produktif and non-performing non-earning assets to total
dan aset non produktif mencapai 1,30%. Aset produktif earning assets and non-earning assets reached 1.30%.
bermasalah terhadap total aset produktif mencapai Non-performing earning assets to total earning assets
0,82%, dan CKPN aset keuangan terhadap aset produktif reached 0.82%, and CKPN of financial assets to earning assets
mencapai 2,40%. reached 2.40%.
Sementara itu, NPL neto pada tahun 2023 mencapai Meanwhile, net NPL in 2023 reached 0.20%, an improvement
0,20% membaik dibandingkan NPL neto tahun 2022 yang compared to net NPL in 2022 which reached 0.68%. Whereas,
mencapai 0,68%. Sedangkan, NPL bruto sebesar 1,62%, gross NPL was 1.62%, an improvement compared to 2.01%
membaik dibandingkan tahun 2022 yang sebesar 2,01%. in 2022.
Rasio Kepatuhan Compliance Ratio
Pada tahun 2023, rasio GWM primer sebesar 9,18% dan In 2023, the primary and secondary GWM ratios were
sekunder sebesar 67,23% untuk mata uang Rupiah dan 9.18% and 67.23%, respectively, for Rupiah currency
4,07% untuk valuta asing. Hal ini menunjukkan bahwa and 4.07% for foreign currency. This shows that the
Perseroan telah memenuhi ketentuan Bank Indonesia dan Company has complied with Bank Indonesia regulations
telah berada di atas ketentuan Bank Indonesia. and is above Bank Indonesia regulations.
Rasio posisi devisa neto (PDN) Bank pada tahun 2023 sebesar The Bank's net open position (NOP) ratio in 2023 was
0,17%, lebih rendah dibandingkan tahun 2022 sebesar 0,38%. 0.17%, lower than 0.38% in 2022. This NOP is still far
PDN tersebut masih jauh di bawah jumlah maksimum yang below the maximum amount set by Bank Indonesia
ditetapkan oleh Bank Indonesia berdasarkan ketentuan based on the provisions set out in Bank Indonesia
yang tercantum dalam Peraturan Bank Indonesia mengenai Regulation on NOP, as revised by Bank Indonesia
PDN sebagaimana telah direvisi melalui Peraturan Bank Regulation No. 6/20/PBI/2004 dated July 15, 2004,
Indonesia No. 6/20/PBI/2004 pada tanggal 15 Juli 2004, which was last updated by Bank Indonesia Regulation
yang terakhir diperbarui dengan Peraturan Bank Indonesia No. 17/5/PBI/2015 dated May 29, 2015, the maximum
No. 17/5/PBI/2015 tanggal 29 Mei 2015, PDN Perseroan NOP of the Company is 20.00% of capital.
setinggi-tingginya adalah 20,00% dari modal.
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Kemampuan Membayar Utang Debt Service Ability
Bank mengukur kemampuannya dalam memenuhi seluruh The Bank measures its ability to fulfill all obligations, both
kewajiban, baik jangka pendek maupun jangka panjang short and long term, using liquidity ratio, solvency ratio, and
dengan menggunakan rasio likuiditas, rasio solvabilitas, profitability ratio. The Bank always monitors these ratios
dan rasio rentabilitas. Bank senantiasa memantau acting as parameters in measuring its ability to provide
rasio-rasio tersebut yang berperan sebagai parameter liquidity reserves.
dalam mengukur kemampuannya dalam menyediakan
cadangan likuiditas.
(dalam % / in %)
Uraian 2023 2022 Description
Rasio Likuiditas Liquidity Ratio
Loan to Deposit Ratio (LDR) 72,36 51,80 Loan to Deposit Ratio (LDR)
Rasio Aktiva Keuangan terhadap Liabilitas Keuangan 149,70 150,42 Financial Assets to Financial Liabilities Ratio
Rasio Solvabilitas Solvency Ratio
Rasio Liabilitas terhadap Total Aset 65,50 65,00 Liability to Total Assets Ratio
Rasio Liabilitas terhadap Total Ekuitas 189,82 185,72 Liability to Total Equity Ratio
Rasio Liabilitas terhadap Aset Tetap 10.005,54 9.653,03 Liability to Fixed Assets Ratio
Rasio Aktiva Tetap terhadap Modal 1,90 1,92 Fixed Assets to Capital Ratio
Rasio Rentabilitas Profitability Ratio
Return on Assets (ROA) 1,55 0,60 Return on Assets (ROA)
Return on Equity (ROE) 3,45 2,09 Return on Equity (ROE)
Beban Operasional terhadap Pendapatan Operasional (BOPO) 79,36 86,63 Operating Expenses to Operating Income (BOPO)
Net Interest Margin (NIM) 5,80 3,65 Net Interest Margin (NIM)
Rasio Likuiditas Liquidity Ratio
Salah satu parameter untuk mengukur rasio likuiditas yang One parameter for measuring a healthy liquidity ratio is by
sehat yaitu dengan membandingkan antara jumlah kredit comparing the amount of lending to funding (loan to deposit
yang disalurkan dengan pendanaan (loan to deposit ratio/ ratio/LDR). In 2023, the Bank's LDR ratio reached 72.36%,
LDR). Pada tahun 2023, rasio LDR Bank mencapai 72,36%, lebih higher than that of 2022 of 51.80%. This ratio achievement
tinggi dibandingkan dengan tahun 2022 mencapai 51,80%. reflected the increasingly optimal lending. Though LDR
Pencapaian rasio ini mencerminkan penyaluran pinjaman increased, the Bank's liquidity level was maintained.
semakin optimal. Meskipun LDR mengalami peningkatan,
namun tingkat likuiditas Bank masih tetap terjaga.
Rasio Solvabilitas Solvency Ratio
Bank Ganesha mengukur rasio solvabilitas melalui rasio Bank Ganesha measures its solvency ratio through liability
liabilitas terhadap total aset, rasio liabilitas terhadap total to total assets ratio, liability to total equity ratio, liability to
ekuitas, rasio liabilitas terhadap aset tetap, dan rasio aktiva fixed assets ratio, and fixed assets to capital ratio. In 2023,
tetap terhadap modal. Pada tahun 2023, pencapaian rasio this ratio achievement reflected the Bank's ability to pay
ini mencerminkan kemampuan Bank dalam membayar long-term payable that remained stable.
utang jangka panjang masih stabil.
Rasio Rentabilitas Profitability Ratio
Bank menggunakan rasio-rasio kinerja laba seperti return on The Bank uses profit performance ratios such as return
assets (ROA), return on equity (ROE), beban operasional terhadap on assets (ROA), return on equity (ROE), operating
pendapatan operasional (BOPO), dan net interest margin expenses to operating income (BOPO), and net interest
(NIM) untuk mengetahui tingkat kinerja profitabilitas Bank. margin (NIM) to determine the level of Bank profitability
Pencapaian keempat rasio rentabilitas tersebut pada tahun performance. The achievements of these four profitability
2023 masing-masing sebesar 1,55%, 3,45%, 79,36%, dan 5,80%. ratios in 2023 were 1.55%, 3.45%, 79.36%, and 5.80%
Sedangkan pada tahun sebelumnya, keempat rasio tersebut respectively. Meanwhile, in the previous year, the four
masing-masing sebesar 0,60%, 2,09%, 86,63%, dan 3,65%. ratios were 0.60%, 2.09%, 86.63%, and 3.65% respectively.
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Tingkat Kolektibilitas Piutang Receivables Turnover Ratio
Sebagai perusahaan yang bergerak di bidang perbankan, Bank As a Company operating in banking sector, the Bank
mengukur tingkat kolektibilitas piutangnya melalui komposisi measures its receivables turnover ratio through credit
kredit yang diberikan berdasarkan status kolektibilitas composition, provided based on collectibility status in
sesuai dengan Peraturan Bank Indonesia serta rasio kredit accordance with Bank Indonesia Regulations, and non-
bermasalah (non performing loan/NPL). Pada tahun 2023, performing loans (NPL) ratio. In 2023, net NPL improved from
NPL neto membaik dari 0,68% menjadi 0,20%. Nilai tersebut 0.68% to 0.20%. This value was still below Bank Indonesia
masih berada di bawah ketentuan Bank Indonesia yaitu NPL regulation, a maximum net NPL of 5.00%. Based on the
neto maksimal sebesar 5,00%. Berdasarkan kolektabilitas collectability according to Bank Indonesia regulations, loans
sesuai peraturan Bank Indonesia, pinjaman yang dikelola Bank managed by the Bank are classified as follows:
diklasifikasikan sebagai berikut:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
2023 2022
Uraian Description
(Rp) (%) (Rp) (%)
Lancar 4.047.911 93,36 2.710.086 93,04 Current
Dalam Perhatian
217.812 5,02 144.070 4,95 Special Mention
Khusus
Kurang Lancar 19.084 0,44 5.245 0,18 Sub-Standard
Diragukan 1.807 0,04 45.366 1,56 Doubtful
Macet 49.158 1,13 8.026 0,28 Loss
Total 4.335.772 100,00 2.912.793 100,00 Total
Struktur Modal dan Kebijakan Struktur Modal Capital Structure and Capital Structure Policy
Kebijakan Manajemen atas Struktur Modal dan Management Policy on Capital Structure and
Dasar Pemilihannya Basis of Selection
Kebijakan pengelolaan modal bertujuan untuk memastikan The capital management policy aims to ensure that the Bank
bahwa Bank memiliki modal yang kuat untuk mendukung has strong capital to support current and future business
strategi pengembangan usaha saat ini dan di masa mendatang. development strategies. In addition, capital management
Selain itu, pengelolaan modal juga bertujuan untuk memenuhi also aims to fulfill the capital adequacy provisions set
ketentuan kecukupan permodalan yang ditetapkan by financial services regulator and Bank Indonesia as
oleh regulator jasa keuangan dan Bank Indonesia serta well as ensure that the Bank's capital structure is efficient.
memastikan agar struktur permodalan Bank telah efisien.
Berdasarkan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
No. 11/POJK.03/2016 tentang Kewajiban Penyediaan No. 11/POJK.03/2016 on Minimum Capital Adequacy
Modal Minimum Bank Umum dan Peraturan Otoritas Jasa Ratio for Commercial Bank and Financial Services
Keuangan No. 27/POJK.03/2022 tentang perubahan kedua Authority Regulation No. 27/POJK.03/2022 on
dari Peraturan Otoritas Jasa Keuangan No. 11/ POJK.03/2016, amendments to Financial Services Authority Regulation
Bank wajib menyediakan modal minimum sesuai dengan No. 11/POJK.03/2016, the Bank is required to provide
profil risiko. Penyediaan modal minimum Bank berdasarkan minimum capital according to its risk profile. The
profil risiko yang berlaku saat ini adalah 9,00% sampai Bank's minimum capital adequacy based on current
dengan kurang dari 10,00% dari aset tertimbang menurut risk profile is 9.00% to less than 10.00% of risk weighted
risiko (ATMR). Selain kewajiban untuk memenuhi modal assets (RWA). In addition to the capital adequacy ratio
minimum sesuai profil risiko, Bank juga wajib untuk according to the risk profile, the Bank is also required to
membentuk tambahan modal sebagai penyangga (buffer) establish additional capital as a buffer, namely capital
yaitu capital conservation buffer, countercyclical buffer, dan conservation buffer, countercyclical buffer, and capital
capital surcharge untuk domestic systematically important surcharge for domestic systematically important Bank.
Bank. Pada tanggal 31 Desember 2023 dan 31 Desember As of December 31, 2023, and December 31, 2022,
2022, persentase tambahan modal penyangga yang wajib the percentage of additional buffer capital that must
dibentuk oleh Bank adalah nihil. be established by the Bank was nil.
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Berdasarkan profil risiko, pada tahun 2023 dan 2022, Bank Based on the Bank’s risk profile, which was level 2,
berada pada peringkat 2, maka KPMM minimum per 31 respectively, as of 2023 and 2022, the minimum CAR
Desember 2023 dan 31 Desember 2022 ditetapkan masing- as of December 31, 2023, and December 31, 2022,
masing sebesar 9,00% - < 10,00%. was set to 9.00% - < 10.00%.
Rincian Struktur Modal Capital Structure Details
Berdasarkan ketentuan Bank Indonesia yang berlaku, modal Based on the applicable Bank Indonesia regulations,
yang dimiliki diklasifikasikan dalam 2 Tier, yaitu Modal Inti owned capital is classified into 2 Tiers, namely Core Capital
(Tier 1) dan Modal Pelengkap (Tier 2). Kewajiban penyediaan (Tier 1) and Supplementary Capital (Tier 2). The Bank's
modal Bank ditentukan dengan memperhitungkan capital adequacy is determined by considering credit risk,
risiko kredit, risiko pasar, dan risiko operasional. Rincian market risk, and operational risk. Details of the Bank's
struktur modal Bank disajikan dalam tabel berikut: capital structure are presented in the following table:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Uraian 2023 2022 Description
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET 1) 3.103.747 3.068.532 Prime Core Capital (CET 1)
Modal Inti Tambahan (AT-1) - - Additional Core Capital (AT-1)
Total Modal Inti (Tier 1) 3.103.747 3.068.532 Total Core Capital (Tier 1)
Modal Pelengkap (Tier 2) 37.662 31.389 Supplementary Capital (Tier 2)
Total Modal 3.141.409 3.099.921 Total Capital
Aset Tertimbang Menurut Risiko (ATMR) Risk Weighted Assets (RWA)
ATMR untuk Risiko Kredit* 3.012.925 2.511.090 RWA for Credit Risk*
ATMR untuk Risiko Pasar** 10.102 8.463 RWA for Market Risk**
ATMR untuk Risiko Operasional*** 305.519 402.041 RWA for Operational Risk***
Total ATMR 3.328.546 2.921.594 Total RWA
Rasio KPMM (%) CAR Ratio (%)
Rasio CET 1 93,25 105,03 Ratio CET 1
Rasio Tier 1 93,25 105,03 Ratio Tier 1
Rasio Tier 2 1,13 1,07 Ratio Tier 2
Total Rasio Tier (%) 94,38 106,10 Total Tier Ratio (%)
Rasio Minimum Tier 1 6,00 6,00 Minimum Ratio Tier 1
Rasio Minimum CET 1 4,50 4,50 Minimum Ratio CET 1
KPMM berdasarkan Profil Risiko 9,00 - <10,00 9,00 - <10,00 CAR based on Risk Profile
* Rasio ATMR untuk risiko kredit dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 24/SEOJK.03/2021 tanggal 7 Oktober 2021.
RWA ratio for credit risk is calculated based on Financial Services Authority Circular No. 24/SEOJK.03/2021 dated October 7, 2021.
** Rasio ATMR untuk risiko pasar dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 38/SEOJK.03/2016 tanggal 8 September 2016.
RWA ratio for market risk is calculated based on Financial Services Authority Circular No. 38/SEOJK.03/2016 dated September 8, 2016.
*** Rasio ATMR untuk risiko operasional dihitung berdasarkan Surat Edaran Otoritas Jasa Keuangan No. 6/SEOJK.03/2020 tanggal 29 April 2020.
RWA ratio for operational risk is calculated based on Financial Services Authority Circular No. 6/SEOJK.03/2020 dated April 29, 2020.
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Kontribusi kepada Negara Contribution to the State
Bank berkomitmen untuk terus memenuhi seluruh The Bank is committed to continuing to meet all its obligations
kewajibannya dalam membayar pajak sebagai bentuk in paying taxes as a form of the Bank's contribution to
kontribusi Bank terhadap negara dan wujud kepatuhan the state and a form of compliance with the applicable
terhadap peraturan yang berlaku. Adapun kontribusi regulations. The Bank's contribution to tax payments in the
Bank dalam pembayaran pajak selama 2 tahun terakhir last 2 years is disclosed as follows:
diungkapkan sebagai berikut:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2023 2022 Description
PPh Pasal 23 2.553 666 Income Tax Article 23
PPh Pasal 4 Ayat 2 (Dana Pihak Ketiga) 23.769 21.999 Income Tax Article 4 Paragraph 2 (Third Party Funds)
PPh Pasal 26 228 154 Income Tax Article 26
PPh Pasal 21 19.624 9.999 Income Tax Article 21
PPN 462 247 VAT
Pajak Badan 73.209 23.293 Corporate Tax
Total 119.845 56.357 Total
Komitmen dan Kontinjensi Commitments and Contingencies
Komitmen dan kontingensi Bank selama 2 tahun buku The Bank's commitments and contingencies for the last 2
terakhir dinyatakan dalam nilai kontrak sebagai berikut: fiscal years are stated in contract value as follows:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2023 2022 Description
Komitmen Commitments
Liabilitas Komitmen Commitment Liabilities
Fasilitas Kredit kepada Nasabah yang Belum Digunakan 227.574 259.012 Unused Facilities
L/C yang Irrecoverable dan Masih Berjalan dalam Rangka Outstanding Irrecoverable Letter of Credit (L/C) for
28.327 273
Ekspor dan Impor Export and Import
Posisi Penjualan Spot yang Masih Berjalan 15.397 - Unsettled Spot Bought Transactions
Total Liabilitas Komitmen 271.298 259.285 Total Commitment Liabilities
Kontinjensi Contingencies
Tagihan Kontinjensi Contingent Receivables
Pendapatan Bunga dalam Penyelesaian 38.557 34.038 Interest Income on Non-Performing Assets
Liabilitas Kontinjensi Contingent Liabilities
Bank Garansi 30.946 30.928 Bank Guarantee
Liabilitas Kontinjensi Lainnya 3.505 4.291 Other Contingent Liabilities
Total Liabilitas Kontinjensi 34.451 35.219 Total Contingent Liabilities
Total Liabilitas Kontinjensi - Neto 4.106 (1.181) Total Contingent Liabilities - Net
Lain-lain Others
Kredit Hapus Buku 318.743 314.973 Loan Write-Off
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Ikatan Material terkait Investasi Barang Material Commitment related to Capital
Modal Goods Investment
Pada tahun 2023, Bank tidak memiliki ikatan material In 2023, the Bank did not have material commitments related
terkait investasi barang. Seluruh kegiatan investasi to capital goods investment. All capital goods investment
barang modal dalam bentuk penambahan bangunan, activities in addition of buildings, motor vehicles, office
kendaraan bermotor, perlengkapan dan peralatan kantor, furniture and equipment, and operational software are
serta perangkat lunak operasional dibiayai oleh Bank financed by the Bank in Rupiah.
dalam mata uang Rupiah.
Investasi Barang Modal yang Direalisasikan Capital Goods Investment Realized in the
pada Tahun Buku Terakhir Last Fiscal Year
Bank melakukan investasi barang modal yang digunakan The Bank invested in capital goods which were used to
untuk membeli sejumlah aset tetap atau menambah nilai purchase a number of fixed assets or increase fixed assets’
aset tetap yang diharapkan dapat memberikan nilai manfaat value, expected to provide future beneficial value, aimed
di masa depan dengan tujuan untuk memenuhi kebutuhan at meeting operational activity needs and in line with the
kegiatan operasional dan sejalan dengan pertumbuhan sustainable business growth. Information related to capital
bisnis yang berkelanjutan. Informasi terkait investasi barang goods investments made by the Bank in 2023 was described
modal yang dilakukan Bank pada tahun 2023 diuraikan as follows:
sebagai berikut:
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2023 2022 Description
Bangunan 1.012 - Buildings
Renovasi Kantor dan Pengembangan - 272 Office Renovation and Improvements
Kendaraan Bermotor 3.392 1.229 Motor Vehicles
Perlengkapan dan Peralatan Kantor 1.947 2.482 Office Furniture and Equipment
Total 6.351 3.983 Total
Pada tahun 2023, terdapat peningkatan investasi barang In 2023, there was an increase in capital goods investment
modal sebesar 59,45% atau setara Rp2,37 miliar yang by 59.45% or equivalent to Rp2.37 billion, originated from
bersumber dari penambahan aset tetap berupa bangunan additional fixed assets in form of buildings and motor
dan kendaraan bermotor. vehicles.
Derivatif dan Fasilitas Lindung Nilai Derivative and Hedging Facilities
Bank tidak memiliki transaksi keuangan derivatif dan The Bank does not have derivative financial transactions
fasilitas lindung nilai dalam 2 tahun terakhir. or hedging facilities in the last 2 years.
Dampak Perubahan Tingkat Suku Bunga Impact of Interest Rate Changes on Bank
terhadap Kinerja Bank Tahun 2023 Performance in 2023
Di sepanjang tahun 2023, suku bunga acuan atau BI 7-Day Throughout 2023, the benchmark interest rate or BI 7-Day
Reverse Repo Rate (BI7DRR) telah mengalami perubahan Reverse Repo Rate (BI7DRR) changed 2 times. Starting from
sebanyak 2 kali. Di mulai dari Januari 2023, suku bunga January 2023, the benchmark interest rate increased from
acuan mengalami kenaikan dari 5,00% menjadi 5,75%. 5.00% to 5.75%. Then in October 2023, the benchmark
Kemudian pada Oktober 2023, suku bunga acuan kembali interest rate increased again from 5.75% to 6.00%. Until
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mengalami kenaikan dari 5,75% menjadi 6,00%. Hingga December 2023, Bank Indonesia decided to maintain
Desember tahun 2023, Bank Indonesia memutuskan untuk the benchmark interest rate at the level of 6.00%. Such
mempertahankan suku bunga acuan berada di level 6,00%. more measured decision to change interest rates is the
Keputusan perubahan suku bunga yang lebih terukur focus of pro-stability monetary policy, to strengthen
tersebut sebagai fokus kebijakan moneter yang pro-stability the stabilization of Rupiah exchange rate as well as pre-
yaitu untuk penguatan stabilisasi nilai tukar Rupiah serta emptive and forward looking steps to ensure inflation
langkah pre-emptive dan forward looking untuk memastikan remains under control within the target of 2.5 ± 1%.
inflasi tetap terkendali dalam sasaran 2,5±1%.
Adapun dampak perubahan tingkat suku bunga acuan BI 7 The impact of changes in BI 7 days repo rate benchmark
days repo rate terhadap kinerja Bank Ganesha pada tahun rate on Bank Ganesha's performance in 2023 was not very
2023 tidak terlalu signifikan, karena Bank masih dapat significant, due to the Bank could still withstand changes
menahan perubahan suku bunga tersebut dan penyesuaian in interest rates and interest rate adjustments were
suku bunga hanya diberikan untuk situasi tertentu melihat only given for certain situations with due observance of
kondisi pasar dan lapangan. the conditions of market and field.
Perbandingan Target dan Realisasi Comparison of Target and Realization
Pada tahun 2023, Perseroan telah menetapkan sejumlah In 2023, the Company set a number of targets to be achieved
target yang hendak dicapai dalam Rencana Bisnis Perseroan in the Company's Business Plan (RBB) by considering the
(RBB) dengan memperhatikan kondisi yang terjadi conditions that occurred throughout the year. To maintain
sepanjang tahun berjalan. Untuk menjaga kegiatan usaha optimal business activities, the Company always carries
tetap optimal, Perseroan senantiasa melakukan sejumlah out a number of strategies to realize business growth. The
strategi guna mewujudkan pertumbuhan usaha. Adapun comparison between target and realization in 2023 was
perbandingan antara target dan realisasi pada tahun 2023 described as follows:
diuraikan sebagai berikut:
(dalam jutaan Rupiah / in million Rupiah, unless stated otherwise)
Rencana Bisnis
Pencapaian
Bank 2023 Realisasi 2023
Uraian Achievement Description
Bank Business 2023 Realization
(%)
Plan 2023
Kinerja Keuangan Financial Performance
Total Aset 9.988.180 9.402.309 94,13 Total Assets
Total Liabilitas 6.778.110 6.158.107 90,85 Total Liabilities
Total Ekuitas 3.210.070 3.244.202 101,06 Total Equity
Pendapatan Bunga 539.723 592.752 109,83 Interest Income
Beban Bunga – Neto (143.785) (151.033) 105,04 Interest Expenses - Net
Pendapatan Bunga Neto 395.939 441.719 111,56 Net Interest Income
Pendapatan Operasional Lainnya 49.836 51.888 104,12 Other Operating Income
Beban Operasional Lainnya - Neto (306.139) (310.858) 101,54 Other Operating Expenses - Net
Laba Operasional 89.799 130.861 145,73 Income from Operations
Beban Non Operasional (4.997) (2.077) 41,56 Non-Operating Expenses
Laba Sebelum Pajak Penghasilan 84.802 128.784 151,86 Profit Before Income Tax
Laba Bersih Tahun Berjalan 68.690 103.965 151,35 Profit for the Year
Struktur Modal Capital Structure
KPMM untuk Risiko Kredit, Risiko Pasar, CAR for Credit Risk, Market Risk,
107,73 94,38 87,61
dan Risiko Operasional (%) and Operational Risk (%)
Kebijakan Dividen Dividend Policy
Pembagian Dividen - - - Dividend Distribution
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Proyeksi Tahun 2024 Projections for 2024
Perseroan telah menyusun proyeksi yang hendak dicapai The Company has prepared projections to be achieved
pada tahun mendatang dengan tetap memperhatikan in the coming year with due observance of macro
kondisi makro maupun mikro ekonomi. Perbandingan and micro economic conditions. The comparison
antara realisasi tahun 2023 dan proyeksi tahun 2024 yang between the 2023 realization and the 2024 projections
telah disusun oleh Bank diuraikan sebagai berikut: prepared by the Bank is described as follows:
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Realisasi 2023 Proyeksi 2024
Uraian Description
2023 Realization 2024 Projections
Kinerja Keuangan Financial Performance
Total Aset 9.402.309 9.904.245 Total Assets
Total Liabilitas 6.158.107 6.526.854 Total Liabilities
Total Ekuitas 3.244.202 3.377.391 Total Equity
Pendapatan Bunga 592.752 716.102 Interest Income
Beban Bunga – Neto (151.033) (282.636) Interest Expenses - Net
Pendapatan Bunga Neto 441.719 433.465 Net Interest Income
Pendapatan Operasional Lainnya 51.888 44.721 Other Operating Income
Beban Operasional Lainnya - Neto (310.858) (265.072) Other Operating Expenses - Net
Laba Operasional 130.861 168.394 Income from Operations
Beban Non Operasional (2.077) (4.644) Non-Operating Expenses
Laba Sebelum Pajak Penghasilan 128.784 163.75 Profit Before Income Tax
Laba Bersih Tahun Berjalan 103.965 132.637 Profit for the Year
Struktur Modal Capital Structure
KPMM untuk Risiko Kredit, Risiko Pasar, dan CAR for Credit Risk, Market Risk, and
94,38 90,55
Risiko Operasional (%) Operational Risk (%)
Kebijakan Dividen Dividend Policy
Pembagian Dividen - - Dividend Distribution
Informasi Material mengenai Material Information regarding
Penyertaan Saham, Ekspansi, Divestasi, Share Investment, Expansion, Divestment,
Merger/Konsolidasi Bisnis, Akuisisi, atau Business Merger/Consolidation, Acquisition,
Restrukturisasi Utang/Modal or Debt/Capital Restructuring
Bank tidak melakukan transaksi terkait penyertaan The Bank did not make any transactions related to share
saham, ekspansi, divestasi, merger/konsolidasi bisnis, investment, expansion, divestment, business merger/
akuisisi, atau restrukturisasi utang/modal selama tahun consolidation, acquisition, or debt/capital restructuring in
buku 2023. Oleh karena itu, Bank juga tidak menyajikan the 2023 fiscal year. Therefore, the Bank also did not provide
informasi terkait tujuan, nilai transaksi, dan sumber information regarding purpose, transaction value, or source
dana dari kegiatan tersebut. of funds for such activities.
Larangan, Batasan, dan/atau Hambatan Prohibitions, Restrictions, and/or
Signifikan untuk Melakukan Transfer Dana Significant Barriers to Transfer Funds
antara Bank dan Entitas Lain dalam Satu between the Bank and Other Entities
Kelompok Usaha in One Business Group
Prosedur operasional terkait transfer dana nasabah Bank Operational procedures related to the transfer of Bank’s
tidak memiliki batasan, baik dalam bentuk transfer masuk customer funds have no restrictions, both in the form of
maupun transfer keluar antara Bank dan entitas lain dalam incoming and outgoing transfers between the Bank and
satu kelompok usaha. Dalam menyalurkan pinjaman kepada other entities in one business group. In channeling loans
pihak ketiga dan entitas lainnya dalam satu kelompok usaha, to third parties and other entities in on business group, the
Bank mengacu pada peraturan dan ketentuan yang berlaku. Bank refers to the applicable regulations and provisions.
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Informasi Material yang Terjadi setelah Material Information that Occurs after
Tanggal Laporan Akuntan the Accountant's Reporting Date
Pada tanggal 8 Maret 2024, sesuai dengan Berita Acara Rapat On March 8, 2024, in accordance with the Minutes of
No. 53 yang dibuat oleh Notaris Hannywati Gunawan, SH, Meeting No. 53, made by Notary Hannywati Gunawan, SH,
Bank telah menyelenggarakan RUPS Luar Biasa yang the Bank held an Extraordinary GMS, which approved the
menyetujui pengunduran diri Mahesh Ajit Ranade selaku resignation of Mahesh Ajit Ranade as Vice President Director
Wakil Presiden Direktur Perseroan, sehingga susunan of the Company, as such, the composition of the Board of
Dewan Komisaris dan Direksi menjadi sebagai berikut: Commissioners and Board of Directors was as follows:
Nama Jabatan
Name Position
Dewan Komisaris
Board of Commissioners
Presiden Komisaris
Marcello Theodore Taufik
President Commissioner
Wakil Presiden Komisaris
Lisawati
Vice President Commissioner
Komisaris Independen
Sudarto
Independent Commissioner
Komisaris Independen
Trisna Chandra
Independent Commissioner
Direksi
Board of Directors
Presiden Direktur
Lenny Sugihat
President Director
Direktur
Setiawan Kumala
Director
Direktur
Agoes Roediyanto
Director
Direktur
Arif Wicaksono
Director
Direktur
Suroso
Director
Perubahan Peraturan Perundang-Undangan Amendments to Laws and Regulations that
yang Berpengaruh terhadap Bank Affect the Bank
Sepanjang tahun 2023, tidak terdapat perubahan peraturan Throughout 2023, there were no amendments
perundang-undangan yang berpengaruh terhadap kinerja to laws and regulations that affected the Bank's
Bank. performance.
Kebijakan dan Pembagian Dividen Dividend Distribution and Policy
Kebijakan Dividen Dividend Policy
Kebijakan dividen Bank Ganesha telah disesuaikan dengan Bank Ganesha's dividend policy has been adjusted to Law
Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas No. 40 of 2007 on Limited Liability Companies and is
dan diatur dalam Anggaran Dasar Perseroan. Pembagian regulated in the Company's Articles of Association.
dividen dapat dilakukan sepanjang memperhatikan Dividend distribution can be done as long as it
kemampuan keuangan Perseroan. Namun jika diperlukan, considers the Company's financial capability. However,
Bank dari waktu ke waktu dapat memutuskan untuk tidak if necessary, the Bank may from time to time decide
membagikan dividen kepada Pemegang Saham, seperti dalam not to distribute dividends to Shareholders, such as in
hal Bank membutuhkan dana tersebut untuk ekspansi bisnis, the event that the Bank needs these funds for business
pemenuhan ketentuan persyaratan kecukupan modal, atau expansion, meeting capital adequacy requirements, or
untuk akuisisi. for acquisitions.
PT Bank Ganesha Tbk
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Pembagian Dividen Dividend Distribution
Berdasarkan hasil RUPS Tahunan 26 Mei 2023, Bank tidak Based on the Annual GMS resolutions, dated May 26, 2023,
melakukan pembagian dividen, karena sebagian laba the Bank did not distribute dividends, due to part of the net
bersih akan digunakan untuk menutup kerugian dalam profit would be used to cover losses in previous fiscal years,
tahun-tahun buku sebelumnya, lalu sebesar Rp1 miliar akan then Rp1 billion would be kept as the Company's General/
disimpan sebagai Dana Cadangan Umum/Wajib Perseroan, Compulsory Reserve Fund, to comply with the provisions
untuk memenuhi ketentuan Pasal 25 Ayat 1 Anggaran Dasar of Article 25 Paragraph 1 of the Company's Articles of
Perseroan, sementara sisanya disimpan dalam laba ditahan Association, while the remaining was kept in retained
untuk memperkuat permodalan Perseroan. Bank juga tidak earnings to strengthen the Company's capital. The Bank
melakukan pembagian dividen pada tahun 2022. also did not distribute dividends in 2022.
Realisasi Penggunaan Dana Hasil Penawaran Realization of Use of Proceeds from Public
Umum Offering
Sesuai dengan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
No. 30/POJK.04/2015 tentang Laporan Realisasi Penggunaan No. 30/POJK.04/2015 on Realization Reports on the Use
Dana Hasil Penawaran Umum, Bank Ganesha telah of Proceeds from Public Offering, Bank Ganesha has
melaporkan realisasi penggunaan dana hasil penawaran reported the realization of the use of proceeds from public
umum sebagai berikut: offering as follows:
(dalam jutaan Rupiah / in million Rupiah)
Nilai Realisasi Hasil Penawaran Umum
Rencana Penggunaan Dana Realisasi Penggunaan Dana
Realized Value of Public Offering
Plan to Use Proceeds Realized Use of Proceeds
Proceeds
Modal Kerja Modal Kerja
Pengembangan Pengembangan
Usaha Perseroan Usaha Perseroan
melalui Kredit, melalui Kredit,
Jumlah termasuk termasuk Sisa Dana Hasil
Jenis Penawaran
Hasil Biaya Pemberian Kredit Pemberian Kredit Penawaran Umum
Umum Tanggal Efektif
Penawaran Penawaran Hasil dengan Layanan dengan Layanan Remaining Amount
Type of Public Effective Date
Umum Umum Bersih Digital Digital of Public Offering
Offering Total Total
Amount of Public Net Business Business Proceeds
Public Offering Proceeds Development Development
Offering Fee Working Capital Working Capital
Proceeds through through
Loans, including Loans, including
Loan Provision Loan Provision
with with Digital
Digital Services Services
Penambahan
Modal dengan Hak
Memesan Efek
Terlebih Dahulu II
30 November 2022
(PMHMETD) 900,000 2,922 897,078 897,078 897,078 897,078 897,078 -
November 30, 2022
Capital Increase
with Pre-emptive
Rights II
(PMHMETD)
Informasi Transaksi Material yang Information on Material Transactions
Mengandung Benturan Kepentingan with Conflicts of Interest
Bank tidak melakukan transaksi yang bersifat material yang The Bank did not carry out any material transactions with
mengandung unsur benturan kepentingan di sepanjang conflicts of interest throughout 2023.
tahun 2023.
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Transaksi dengan Pihak Afiliasi Transactions with Affiliated Parties
Sepanjang tahun 2023, tidak terdapat transaksi dengan pihak Throughout 2023, there were no transactions with affiliated
afiliasi. parties.
Transaksi dengan Pihak Berelasi Transaction with Related Parties
Bank melakukan berbagai transaksi dengan pihak-pihak The Bank carries out various transactions with
berelasi yang bukan merupakan transaksi benturan related parties, that are transactions with no conflicts
kepentingan dalam menjalankan aktivitas bisnisnya. Transaksi of interest in performing its business activities.
dengan pihak berelasi terutama berhubungan dengan Transactions with related parties are mainly related
kegiatan pinjam-meminjam dana dalam kegiatan usaha to lending and borrowing funds in normal business
yang normal. Tidak terdapat perbedaan syarat usaha yang activities. There are no significant differences in terms
signifikan dibandingkan dengan transaksi dengan pihak of business compared to transactions with third
ketiga kecuali dinyatakan lain di dalam laporan keuangan. parties unless stated otherwise in the financial statements.
Nama dan Sifat Hubungan Berelasi Name and Nature of Relationships
Pihak-pihak berelasi yang melakukan transaksi dengan Related parties conducting transactions with Bank Ganesha
Bank Ganesha disajikan dalam tabel berikut: are presented in the following table:
Pihak-Pihak Berelasi Sifat dari Hubungan Jenis Transaksi
Related Parties Nature of Relationship Type of Transaction
Simpanan nasabah dan biaya dibayar dimuka asuransi
Pihak berelasi yang Pemegang Saham utamanya sama
PT Asuransi Dayin Mitra Tbk Deposits from customers and prepaid expense, insurance
Related party under common ultimate Shareholder
expense
Pihak berelasi yang Pemegang Saham utamanya sama Simpanan nasabah
PT Datindo Entrycom
Related party under common ultimate Shareholder Deposits from customers
Pemegang Saham Bank Simpanan nasabah
PT Equity Development Investment Tbk
Shareholder of the Bank Deposits from customers
Pihak berelasi yang Pemegang Saham utamanya sama Kredit dan simpanan nasabah
PT Equity Finance Indonesia
Related party under common ultimate Shareholder Loans and deposits from customers
Simpanan nasabah dan akumulasi dana program asuransi
Pihak berelasi yang Pemegang Saham utamanya sama
PT Equity Life Indonesia Deposits from customers and accumulated fund insurance
Related party under common ultimate Shareholder
program
Pihak berelasi yang Pemegang Saham utamanya sama Simpanan nasabah
PT Equity Sekuritas Indonesia
Related party under common ultimate Shareholder Deposits from customers
Pihak berelasi yang Pemegang Saham utamanya sama Simpanan nasabah
PT Lintas Dunia Travelindo
Related party under common ultimate Shareholder Deposits from customers
Pihak berelasi yang Pemegang Saham utamanya sama Simpanan nasabah
PT Lumbung Sari
Related party under common ultimate Shareholder Deposits from customers
Pihak berelasi yang Pemegang Saham utamanya sama Simpanan nasabah
PT Medicom Prima
Related party under common ultimate Shareholder Deposits from customers
Pihak berelasi yang Pemegang Saham utamanya sama Simpanan nasabah
PT Ventura Investasi Prima
Related party under common ultimate Shareholder Deposits from customers
Kredit dan simpanan nasabah serta pendapatan bunga
Pihak berelasi yang Pemegang Saham utamanya sama yang masih akan diterima
PT Ventura Investasi Utama
Related party under common ultimate Shareholder Loans and deposits from customers and accrued interest
receivable
Dewan Komisaris, Direksi, serta Pejabat
Eksekutif yang merupakan Manajemen Kredit dan simpanan nasabah serta pendapatan bunga
Kunci Manajemen Bank yang masih akan diterima
Board of Commissioners, Board of The Bank’s Management Loans and deposits from customers and accrued interest
Directors, and Executive Officers who receivable
are the Key Management
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Transaksi berelasi telah diungkapkan dan dapat dilihat pada Related transactions have been disclosed and can be seen
Catatan atas Laporan Keuangan No. 29 tentang Sifat dan in Notes to Financial Statements No. 29 on the Nature of
Transaksi Pihak Berelasi. Relationship and Transactions with Related Parties.
Transaksi dengan Pihak-pihak Berelasi dan Transactions with Related Parties and Fairness
Kewajaran Transaksi of Transactions
Seluruh transaksi dengan pihak berelasi pada tahun 2023 All transactions with related parties in 2023 were carried
dilakukan secara wajar (arm’s length) dan sesuai dengan out fairly (arm's length) and in accordance with laws
peraturan perundang-undangan. Transaksi dilakukan atas and regulations. Transactions were carried out based
dasar kebutuhan bisnis dan bebas dari konflik kepentingan. on business needs and were free from conflicts of interest.
Pemenuhan Peraturan dan Ketentuan Terkait Fulfillment of Relevant Regulations and Provisions
Bank telah memenuhi peraturan dan ketentuan terkait: The Bank has complied with relevant regulations and
provisions as follows:
1. Peraturan Otoritas Jasa Keuangan No. 17/POJK.04/2020 1. Financial Services Authority Regulation No. 17/POJK.04/2020
tanggal 20 April 2020 tentang Transaksi Material dan dated April 20, 2020, on Material Transactions and
Perubahan Kegiatan Usaha; dan Changes in Business Activities; and
2. Peraturan Otoritas Jasa Keuangan No. 42/POJK/04/2020 2. Financial Services Authority Regulation No. 42/POJK/04/2020
tanggal 1 Juli 2020 tentang Transaksi Afiliasi dan dated July 1, 2020, on Affiliated Transactions and
Transaksi Benturan Kepentingan. Conflict of Interest Transactions.
Pernyataan Direksi, Dewan Komisaris, dan Statement of the Board of Directors, Board of
Komite Audit Commissioners, and Audit Committee
Direksi menyatakan bahwa transaksi dengan pihak berelasi The Board of Directors states that transactions with related
telah melalui prosedur yang memadai untuk memastikan parties have gone through adequate procedures to ensure
bahwa transaksi dilaksanakan sesuai dengan praktik bisnis that transactions are made in accordance with the generally
yang berlaku umum antara lain dilakukan dengan memenuhi accepted business practices, among others, by complying with
prinsip transaksi yang wajar (arms length principle dan know fair transaction principles (arms-length principle) and know
your customer/KYC). Selain itu, Dewan Komisaris dan Komite your customer/KYC). Furthermore, the Board of Commissioners
Audit memastikan bahwa transaksi dengan pihak berelasi and Audit Committee ensure that transactions with related
telah sesuai dengan ketentuan yang berlaku. parties comply with the applicable regulations.
Perubahan Kebijakan Akuntansi yang Amendments to Accounting Policies
Diterapkan pada Tahun Buku Terakhir Implemented in the Last Fiscal Year
Alasan Perubahan Kebijakan Akuntansi Reasons for Amendments to Accounting Policies
Bank menerapkan perubahan kebijakan akuntansi baru di The Bank implemented a new accounting policy amendment
tahun 2023 adalah untuk mematuhi Pernyataan Standar in 2023 to comply with the applicable Statement of
Akuntansi Keuangan (PSAK) yang berlaku. Financial Accounting Standards (PSAK).
Perubahan Kebijakan Akuntansi yang Signifikan Significant Changes in Accounting Principles
Standar akuntansi keuangan, perubahan, dan interpretasi Financial accounting standards, changes, and interpretations
standar akuntansi keuangan yang berlaku efektif sejak of financial accounting standards effective as of
1 Januari 2023 sebagai berikut: January 1, 2023 are as follows:
1. Amandemen PSAK 1: Penyajian laporan keuangan 1. Amendment to PSAK 1: Presentation of financial statements
tentang Pengungkapan Kebijakan Akuntansi; regarding Disclosure of Accounting Policies;
2. Amandemen PSAK 25: Kebijakan Akuntansi, Perubahan 2. Amendment to PSAK 25: Accounting Policies, Changes in
Estimasi Akuntansi, dan Kesalahan terkait Definisi Accounting Estimates, and Errors regarding Definition of
Estimasi Akuntansi; Accounting Estimates;
3. Amandemen PSAK 46: Pajak Penghasilan tentang Pajak 3. Amendment to PSAK 46: Income Taxes regarding Deferred
Tangguhan Terkait Aset dan Liabilitas Yang Timbul Dari Tax regarding Assets and Liabilities Arising From a Single
Transaksi Tunggal; dan Transaction; and
4. Amandemen PSAK 16: Aset Tetap – Hasil Sebelum 4. Amendment to PSAK 16: Fixed Assets – Proceeds
Penggunaan yang Diintensikan. before Intended Use.
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Dampak Perubahan Kebijakan Akuntansi Impact of Amendments to Accounting Policies
terhadap Laporan Keuangan Bank on Bank Financial Statements
Implementasi dari standar-standar tersebut tidak The implementation of the above standards did
menghasilkan perubahan substansial terhadap kebijakan not result in substantial changes to the Bank’s
akuntansi Bank dan tidak memiliki dampak yang material accounting policies and had no material impact to
terhadap laporan keuangan di tahun berjalan atau tahun the Financial Statements for current year or prior financial
sebelumnya. years.
Asumsi dalam Menyusun Proyeksi Assumptions in Preparing Projections
Penyusunan rencana bisnis Bank menggunakan asumsi The preparation of the Bank's business plan uses macro and
makro dan mikro yang disesuaikan dengan kondisi micro assumptions, adjusted to current and future economic
perekonomian saat ini dan di masa depan yang diperkirakan conditions, which are expected to be and are still influenced
akan dan masih dipengaruhi oleh kondisi ekonomi keuangan by global economy’s financial conditions and government
global dan kebijakan ekonomi pemerintah. Asumsi makro economic policies. The macro and micro assumptions used
dan mikro yang digunakan untuk proyeksi keuangan for financial projections in preparing the Bank's Business
dalam penyusunan Rencana Bisnis Bank untuk tahun Plan for 2024-2026 are as follows:
2024-2026 adalah sebagai berikut:
(dalam % / in %)
Proyeksi
Uraian Projection Description
2023 2024
Asumsi Makro Macro Assumptions
Pertumbuhan PDB 5,3 5,0 GDP Growth
Inflasi 3,6 2,8 Inflation
Lainnya, Dirinci per Jenis Asumsi Others, Detailed by Type of Assumption
Kurs IDR/USD 14.800 15.500 IDR/USD Exchange Rate
BI 7 Days Rate 6 6 BI 7 Days Rate
Asumsi Mikro Micro Assumptions
Pertumbuhan Kredit 8,5 8-10 Loan Growth
Pertumbuhan Dana Pihak Ketiga 7,5 9-11 Growth of Third-Party Funds
Tingkat Bunga Simpanan - Tabungan 1,74-2,28 4,7-5,0 Deposits Interest Rate - Savings
Tingkat Bunga Kredit Ritel Komersil 9,66-9,99 10,9-11,22 Commercial Retail Loan Interest Rate
Prospek Usaha 2024 Business Prospects in 2024
Setelah mengalami pelambatan di tahun 2023, perekonomian After experiencing a slowdown in 2023, the global economy
global diperkirakan masih terus dibayangi berbagai risiko is expected to continue to be shadowed by various risks and
dan ketidakpastian. Mulai dari risiko pertumbuhan ekonomi uncertainties. Such matters start from the risk of weakening
Tiongkok yang melemah, harga komoditas yang volatile, Chinese economic growth, volatile commodity price,
geopolitik perang Ukraina-Rusia dan konflik Palestina-Israel, geopolitics of the Ukraine-Russia war and the Palestine-
fragmentasi ekonomi, ancaman El Nino dan perubahan iklim, Israel conflict, economic fragmentation, threat of El Nino
risiko debt-distress, kontraksi purchasing managers’ index and climate change, risk of debt-distress, contraction of
(PMI) Manufaktur global, serta meningkatnya harga minyak global Manufacturing purchasing managers’ index (PMI),
dunia. Pertumbuhan ekonomi global diperkirakan hanya as well as rising world oil prices. Global economic growth is
tumbuh 2,8% pada tahun 2024. Berbeda dengan ekonomi estimated to grow only 2.8% in 2024. In contrast to the global
global, perekonomian Indonesia diprediksi tumbuh pada economy, the Indonesian economy is predicted to grow in
kisaran 4,7%-5,5% pada tahun 2024. Perbaikan ekonomi the range of 4.7%-5.5% in 2024. Improvement in Indonesian
indonesia akan terus berlanjut yang ditopang oleh konsumsi economy will continue, supported by the increasing private
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swasta yang meningkat sejalan dengan terjaganya daya consumption, in line with maintained purchasing power,
beli, dukungan kebijakan fiskal dan moneter, serta makin support from fiscal and monetary policies, and increasing
besarnya peran generasi muda milenial. role of young millennial generation.
Selain itu, kinerja investasi juga diprediksi akan meningkat In addition, investment performance is also predicted
seiring dengan peningkatan ekspor dan juga berlanjutnya to increase in line with the increase in export and the
proyek strategis nasional (PSN), sedangkan kinerja ekspor continuation of national strategic program (PSN), while
akan meningkat seiring dengan perbaikan prospek export performance will increase in line with improvements
ekonomi global dan makin maraknya program hilirisasi in global economic outlook and increasing proliferation
di berbagai sektor. Konsistensi implementasi reformasi of downstream program in various sectors. Consistent
struktural, termasuk melalui pembangunan infrastruktur, implementation of structural reforms, including through
implementasi Undang-Undang Cipta Kerja, berbagai infrastructure development, implementation of Job
program hilirisasi, akselerasi digitalisasi, dan penguatan Creation Law, various downstream programs, accelerated
sumber daya manusia akan mampu memperkuat kapasitas digitalization, and strengthening human resources, will
perekonomian sehingga ekonomi dapat tumbuh lebih tinggi strengthen economic capacity so that the economy can
tanpa memberikan tekanan yang signifikan pada stabilitas. grow higher without placing significant pressure on stability.
Sementara itu, pelonggaran juga dilakukan pada seluruh Meanwhile, loosening is also carried out on all
instrumen kebijakan makroprudensial yang diarahkan pada macroprudential policy instruments aimed at targeting
sasaran pertumbuhan kredit/pembiayaan mencapai sekitar loan/financing growth of around 10%-12% in 2024 and
10%-12% pada 2024 dan 11%-13% pada 2025 dengan stabilitas 11%-13% in 2025 with financial system stability maintained.
sistem keuangan tetap terjaga. Arah kebijakan makroprudensial The direction of macroprudential policy is based on a
dimaksud didasarkan pada keseimbangan tiga sasaran, yaitu balance of three targets, namely optimal loan growth,
pertumbuhan kredit optimal, stabilitas sistem keuangan (SSK) maintained financial system stability (SSK), and economic
terjaga, serta inklusi ekonomi dan keuangan. Optimalisasi and financial inclusion. Optimizing such three targets is
ketiga sasaran ini penting untuk menjaga tetap kondusifnya important to maintain conducive macrofinancial linkages,
keterkaitan makrofinansial, termasuk kapasitas penawaran including loan supply capacity by the Bank, loan demand
kredit oleh perbankan, permintaan kredit dari sektor prioritas, from priority sectors, the need to maintain adequate
perlunya menjaga kecukupan likuiditas, serta mitigasi risiko liquidity, and mitigating SSK risks that may arise from
SSK yang dapat muncul dari volatilitas nilai tukar Rupiah volatility in Rupiah exchange rate and rising Government
dan naiknya yield SBN. Securities (SBN) yields.
Sumber: Source:
• Bank Indonesia, “Laporan Perekonomian Indonesia Tahun 2023”; dan • Bank Indonesia, “Indonesia Economic Report 2023”; and
• Kementerian Koordinator Bidang Perekonomian Republik Indonesia, • Coordinating Ministry for the Economy of the Republic of Indonesia,
“Siaran Pers - Kejar Capaian Pertumbuhan Ekonomi di 2024, Menko
"Press Release - Pursuing Economic Growth Achievements in 2024,
Airlangga Tegaskan Pentingnya Sinergi dan Kontribusi untuk Membangun
Coordinating Minister Airlangga Emphasizes the Importance of Synergy and
Optimisme Ekonomi Indonesia”.
Contribution to Building Optimism for the Indonesian Economy".
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Aspek Pendukung Bisnis
Supporting Business Aspects
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Teknologi Informasi
Information Technologies
Pesatnya perkembangan teknologi informasi (TI) di industri The rapid development of information technology (IT) in
perbankan dan pergeseran pola transaksi masyarakat pasca banking industry and the shifts in people’s transaction
pandemi COVID-19 mendorong tren perbankan digital patterns post COVID-19 pandemic have pushed the digital
semakin meningkat. Menyikapi hal tersebut, Bank Ganesha banking trend to increase. In response to such matter,
beradaptasi terhadap perubahan model bisnis perbankan Bank Ganesha adapted to the changes in banking business
tersebut melalui berbagai strategi dan inisiatif yang disusun model through various strategies and initiatives prepared
oleh Divisi TI. Strategi dan inisiatif tersebut senantiasa by the IT Division. These strategies and initiatives are
disesuaikan dengan kerangka kebijakan ataupun strategi constantly adapted to the policy framework or operational
pengembangan operasional, dengan tetap mengutamakan development strategy, while still prioritizing the security
keamanan dan kerahasiaan data nasabah. and confidentiality of customer data.
Tata Kelola TI IT Governance
Bank Ganesha telah menyusun tata kelola TI yang sistematis Bank Ganesha has developed systematic and directed IT
dan terarah dengan tujuan untuk mengoptimalkan penerapan governance with the aim of optimizing IT implementation
TI dan mengelola risiko TI secara efektif. Tata kelola TI disusun and managing IT risks effectively. IT governance is prepared
dalam kebijakan dan standar operasional prosedur (SOP), in policies and standard operating procedures (SOP),
merujuk pada Peraturan Otoritas Jasa Keuangan yang referring to the Financial Services Authority Regulations
disesuaikan dengan karakter dan strategi bisnis Bank. adapted to the Bank’s character and business strategies.
Penerapan tata kelola TI senantiasa disesuaikan dengan IT governance is constantly adapted to the current
perkembangan digitalisasi bisnis saat ini dan terus dilakukan development in business digitalization, and evaluations are
evaluasi untuk meningkatkan penerapannya. Divisi TI juga continuously carried out to improve its implementation.
selalu melakukan evaluasi terkait tata kelola TI, berkaitan The IT Division also continuously evaluates IT governance,
dengan hal berikut: relating to the following matters:
1. Melakukan pelatihan awareness ISO 27001 tentang 1. Carrying out ISO 27001 awareness training on
Sistem Manajemen Keamanan Informasi, dilanjutkan Information Security Management System, followed by
dengan mendapatkan sertifikasi ISO 27001; obtaining ISO 27001 certification;
2. Melakukan penilaian untuk tingkat digital maturity; 2. Carrying out assessment for digital maturity level;
3. Melakukan penilaian untuk tingkat IT maturity; 3. Carrying out assessment for IT maturity level;
4. Melakukan penyesuaian standar operasional prosedur 4. Adjusting T9I standard operating procedures to Financial
T9I terhadap Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 11/POJK.03/2022
No. 11/POJK.03/2022 tentang Penyelenggaraan Teknologi on Implementation of Information Technology by
Informasi oleh Bank Umum; serta Commercial Banks; and
5. Menyesuaikan struktur TI dalam rangka mendukung 5. Adjusting IT structure to support the Bank's business
strategi bisnis Bank. strategy.
Divisi TI IT Division
Divisi TI merupakan pihak yang bertanggung jawab atas IT Division is in charge of IT management and development at
pengelolaan dan pengembangan TI di Bank Ganesha. Bank Ganesha. In performing its duties and responsibilities,
Dalam pelaksanaan tugas dan tanggung jawabnya, divisi ini this division is directly responsible to the IT & Operation
bertanggung jawab langsung kepada Direktur TI & Operasional Director and under the supervision of Information
dan di bawah pengawasan Komite Pengarah Teknologi Technology Steering Committee to ensure a quality,
Informasi untuk memastikan proses pengembangan dan sustainable, safe, and reliable process of developing and
pemeliharaan sistem TI yang berkualitas, berkesinambungan, maintaining IT system in order to encourage the creation of
aman, dan andal untuk mendorong terciptanya aktivitas integrated business activities.
bisnis yang saling terintegrasi.
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Selain itu, Divisi TI juga dibantu oleh 6 unit kerja yaitu: In addition, the IT Division is also assisted by 6 work units,
namely:
1. Divisi Operational; 1. Operational Division;
2. Divisi Digital Bisnis/e-Channel; 2. Digital Business/e-Channel Division;
3. Divisi Consumer & Fintech Bisnis; 3. Consumer & Fintech Business Division;
4. Divisi Conventional Credit; 4. Conventional Credit Division;
5. Divisi Compliance; serta 5. Compliance Division; and
6. Divisi Risk Management. 6. Risk Management Division.
Roadmap Pengembangan TI IT Development Roadmap
Bank Ganesha telah memiliki Roadmap Pengembangan TI Bank Ganesha has an IT Development Roadmap for the
untuk periode 2018-2024. Proses penyusunan ini merupakan 2018-2024 period. This preparation process is an integral
komponen integral dari implementasi tata kelola TI, sejalan component of IT governance implementation, in line with the
dengan arahan dari Peraturan Otoritas Jasa Keuangan yang direction of the Financial Services Authority Regulation, which
menekankan pentingnya kecocokan dengan strategi bisnis. emphasizes the importance of compatibility with business
Berikut rincian dari rencana pengembangan TI tersebut: strategy. Details of the IT development plan are as follows:
Internet/Mobile Banking Pengembangan ke Depan
ATM Debit GPN QRIS
“BANGGA” Future Development
2022
2018 2019 2021 -
2024
Meluncurkan debit Meluncurkan
Meluncurkan card yang tergabung dalam layanan pembayaran Pengembangan
internet/mobile banking Gerbang Pembayaran Nasional QRIS dalam aplikasi mobile fitur-fitur internet/mobile
dalam aplikasi. (GPN). banking “BANGGA”. banking “BANGGA”.
Launched Launched a debit Launched QRIS Development of
internet/mobile banking card incorporated in the payment service in the “BANGGA” internet/mobile
application. National Payment Gateway mobile banking application banking features.
(GPN). “BANGGA”.
Pengembangan dan Realisasi Program Kerja Development and Realization of
TI Tahun 2023 the 2023 IT Work Program
Berikut pengembangan dan realisasi dari program kerja TI The following is the development and realization of IT work
yang dilaksanakan oleh Divisi TI pada tahun 2023: program carried out by the IT Division in 2023:
1. Penambahan informasi report reminder pada sistem 1. Addition of report reminder information in the e-smart
e-smart; system;
2. Realtime Dashboard ATM vendor; 2. Realtime ATM vendor Dashboard;
3. Settlement dan rekonsiliasi QRIS; 3. QRIS settlement and reconciliation;
4. Penggantian core banking system; 4. Replacement of core banking system;
5. Pengadaan sistem e-treasury; dan 5. Procurement of e-treasury systems; and
6. New Standard Operational Procedure (pada portal web). 6. New Standard Operational Procedure (on web portal).
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pengembangan Kompetensi Personel TI IT Personnel Competency Development
Bank terus berupaya mengoptimalkan penerapan TI yang The Bank constantly optimizes the integrated IT
terintegrasi dengan memfasilitasi personel Divisi TI dalam implementation by facilitating IT Division personnel
berbagai kegiatan pengembangan kompetensi. Kegiatan with various competency development activities. Such
tersebut dilakukan secara komprehensif dalam bentuk activities are carried out comprehensively in the form of
pelatihan dan pendidikan, seminar, ataupun workshop yang training and education, seminars, or workshops that focus
berfokus pada pengembangan keahlian manajerial dan teknis. on developing managerial and technical skills.
Pelaksanaan program pengembangan kompetensi personel TI The implementation of IT personnel competency development
selama tahun 2023, baik yang diselenggarakan secara internal programs throughout 2023, either carried out internally or
ataupun pihak eksternal Bank, diungkapkan sebagai berikut: externally by the Bank, is disclosed as follows:
Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
Pelatihan Awareness ISO/IEC 27001-2022 Hope Training & 10-11 Januari 2023
Yello Hotel
ISO/IEC 27001-2022 Awareness Training Consulting January 10-11, 2023
User Training dan Sosialisasi Simulasi Go Live Temenos T24 13-15 Januari 2023
Bank Ganesha Millenials Room
User Training and Dissemination of Go Live Temenos T24 Simulation January 13-15, 2023
Sosialisasi Program dan Modul Kerja Tahun 2023 24 Januari 2023
Bank Ganesha Harris Vertu Hotel
Dissemination of Programs and Work Modules in 2023 January 24, 2023
8 Februari 2023
Workshop Module Retail Bonds System PT Praisindo Teknologi IDEA Room
February 8, 2023
Sosialisasi AML CFT, GCG, Kode Etik, dan SDM 23 Februari 2023
Bank Ganesha IDEA Room
Dissemination of AML CFT, GCG, Code of Conduct, and HR February 23, 2023
PT Efektifpro
Knowledge Source
dan Badan Sertifikasi
Refreshment Manajemen Risiko Manajemen Risiko 2 Maret 2023
Online
Risk Management Refreshment PT Efektifpro March 2, 2023
Knowledge Source
and Risk Management
Certification Agency
Training Sertifikasi ISO 27001:2022 Hope Training & 27-28 Maret 2023
IDEA Room
ISO 27001:2022 Certification Training Consulting March 27-28, 2023
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Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
PT Efektifpro
Knowledge Source
dan Badan Sertifikasi
Refreshment Manajemen Risiko Manajemen Risiko 12 April 2023
Online
Risk Management Refreshment PT Efektifpro April 12, 2023
Knowledge Source
and Risk Management
Certification Agency
Pelaksanaan Rekonsiliasi Data Migrasi (DM4) 30 April 2023
Bank Ganesha Bank Ganesha
Reconciliation Implementation of Migration Data (DM4) April 30, 2023
Pengelolaan Manajemen Risiko Teknologi berdasarkan Peraturan Otoritas
Jasa Keuangan No. 11/POJK.03/2022 PT Triniti Solusi 9-10 Mei 2023
IDEA Room
Management of Technology Risk Management based on Financial Services Kreatifindo May 9-10, 2023
Authority Regulation No. 11/POJK.03/2022
PT Central Data 12 Mei 2023
AWS General Overview Yello Hotel
Technology May 12, 2023
Sosialisasi Penggunaan Menu Aplikasi Data Ware House Laporan 12-13 Juni 2023
PT Fortress Data Service Millenials Room
Dissemination of the Use of Application Menu Data Ware House Report June 12-13, 2023
Sosialisasi Penggunaan Menu Aplikasi Data Ware House 14 Juni 2023
PT Fortress Data Service Millenials Room
Dissemination of the Use of Application Menu Data Ware House June 14, 2023
Pelatihan Rekonsiliasi Data Migrasi 5 16-18 Juni 2023
Bank Ganesha Bank Ganesha
Reconciliation Training of Migration Data 5 June 16-18, 2023
Sosialisasi (Induction) AML CFT, SQM, SDM, SKMR, dan Digital Bisnis 21 Juni 2023
Bank Ganesha IDEA Room
Dissemination (Induction) of AML CFT, SQM, HR, SKMR, and Digital Business June 21, 2023
Pelatihan Pelaksanaan Rekonsiliasi Data Migrasi 5 T24 21 Juni 2023
Bank Ganesha Bank Ganesha
Training on Reconciliation Implementation of Migration Data 5 T24 June 21, 2023
Sosialisasi Ketahanan dan Keamanan dalam Menghadapi Risiko Siber 24 Juni 2023
Bank Ganesha Hotel Novotel
Dissemination of Resilience and Security in Facing Cyber Risks June 24, 2023
Financial Integrity Rating on Money Laundering and Terrorism Financing 24 Juni 2023
Andara Sarana Hotel Novotel
(FIR on ML/TF) June 24, 2023
Sosialisasi Penggunaan Aplikasi Temenos dan AML 8 Juli 2023
Bank Ganesha Banking Hall KCU
Dissemination of the Use of Temenos and AML Applications July 8, 2023
8 Juli 2023
AWS Technical Essentials AWS Indonesia Ruang Kerja IT
July 8, 2023
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
Rekonsiliasi Data Migrasi Go Live Temenos 14–29 Juli 2023
Bank Ganesha Bank Ganesha
Reconciliation of Go Live Temenos Migration Data July 14-29, 2023
Rekonsiliasi After Data Migrasi Go Live Temenos 14–29 Juli 2023
Bank Ganesha Bank Ganesha
Reconciliation of After Data Migration Go Live Temenos July 14-29, 2023
15 Juli 2023
AWS Security Essentials AWS Indonesia Ruang Kerja IT
July 15, 2023
Lembaga
Pengembangan
Refreshment Manajemen Risiko 2 Agustus 2023
Perbankan Indonesia Online
Risk Management Refreshment August 2, 2023
Indonesian Banking
Development Institute
2, 3, dan 5 Agustus 2023
Architecting on AWS AWS Indonesia IDEA Room
August 2,3, and 5, 2023
Refreshment Manajemen Risiko 14 Agustus 2023
Efektifpro Online
Risk Management Refreshment August 14, 2023
Internal Bank Ganesha –
Sosialisasi Penggunaan Portal Ketentuan dan Portal Report Reminder Kepatuhan 31 Agustus 2023
IDEA Room
Dissemination on the Use of Provisions Portal and Report Reminder Portal Bank Ganesha Internal – August 31, 2023
Compliance
6-8 September 2023
System Operations on AWS AWS Indonesia IDEA Room
September 6-8, 2023
25 September 2023
Data Ware House Temenos T24 PT Fortress Data Service IDEA Room
September 25, 2023
Training Aplikasi Fraud Detection System 29 September 2023
PT Fortress Data Service IDEA Room
Training of Fraud Detection System Application September 29, 2023
18-20 Oktober 2023
DevOps Engineering on AWS AWS Indonesia IDEA Room
October 18-20, 2023
KPP Madya Jakarta
Sosialisasi NPWP 16 Digit dan NITKU 22 Digit Barat 23 Oktober 2023
Online
Dissemination of 16 Digit NPWP and 22 Digit NITKU Medium Tax Office West September 23, 2023
Jakarta
Enterprise Architecture: TOGAF 9 Foundation with International Exam Andalan Teknologi 14-15 November 2023
Intiland Tower
Preparation Informasi November 14-15, 2023
21-23 November 2023
Developing on AWS AWS Indonesia IDEA Room
November 21-23, 2023
23 November 2023
Jenkins, From Zero to Zero: Become a DevOps Jenkins Master Udemy Online
November 23, 2023
Andalan Teknologi 4-5 Desember 2023
COBIT 2019 Foundation with EXAM Intiland Tower
Informasi December 4-5, 2023
7 Desember 2023
Kubernetes for the Absolute Beginners-HandsOn Udemy Online
December 7, 2023
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Rencana Pengembangan TI Tahun 2024 IT Development Plan for 2024
Sesuai dengan Rencana Bisnis Bank, berikut rencana In line with the Bank’s Business Plan, the information
pengembangan teknologi informasi untuk tahun 2024: technology development plans for 2024 are as follows:
1. Mengembangkan fitur New Core Banking (T-24) & Fincloud 1. Developing New Core Banking (T-24) & Fincloud features
untuk melayani kebutuhan bisnis yang semakin meningkat; to serve increasing business needs;
2. Mengembangkan fitur dan layanan digital seperti Internet/ 2. Developing digital features and services such as Internet/
Mobile Banking atau layanan digital lainnya untuk Mobile Banking or other digital services to upgrade
meningkatkan customer experience; customer experience;
3. Mengembangkan fitur Loan Origination untuk meningkatkan 3. Developing Loan Origination feature to increase the
jumlah/kapasitas pencairan kredit channeling; amount/capacity of channeling loan disbursement;
4. Menerapkan teknologi Cloud Computing; 4. Applying Cloud Computing technology;
5. Melakukan pengembangan dan perubahan infrastruktur, 5. Developing and changing infrastructure, hardware, and
hardware, dan software untuk penyimpanan data utama software for main data storage and back-up data and
dan data back-up serta peningkatan kapasitas jaringan increasing communication network capacity;
komunikasi;
6. Melakukan penilaian dan peninjauan secara berkala 6. Conducting regular assessment and review of the
terhadap kemampuan Core Banking System untuk Core Banking System's capability to adapt to future
menyesuaikan dengan perkembangan teknologi dan bisnis technological and digital business developments related
digital yang akan datang terkait dengan perencanaan to capacity planning for applications and databases, as
kapasitas untuk aplikasi dan database, serta keandalan, well as its reliability, capability, system feasibility review,
kemampuan, dan peninjauan kelayakan sistem dan and supporting application, and ensuring vendor
aplikasi pendukung, serta memastikan dukungan vendor support for devices hardware and operating system;
untuk perangkat keras dan sistem operasi;
7. Melakukan peningkatan secara bertahap dan 7. Gradually and continuously enhancing the Bank's
berkesinambungan terhadap keamanan Teknologi Information Technology security (IT security and cyber
Informasi Bank (IT security dan cyber security), seiring security), in line with increasing complexity of the Bank's
dengan peningkatan kompleksitas bisnis Bank dan business and technological developments that refer to
perkembangan teknologi yang mengacu pada praktik best practices;
terbaik;
8. Menyiapkan/membangun API Management untuk 8. Setting up/building API Management to ensure safety
menjamin keamanan dan kelancaran monitoring/ and smooth monitoring/configuration of API in order
konfigurasi API dalam rangka mendukung produk dan to support the Bank's digital banking products and
layanan perbankan digital Bank; services;
9. Mendukung rencana kerja dan pengembangan bisnis 9. Supporting the Bank's work plan and business
Bank, serta kebutuhan unit kerja lain, termasuk development, and needs of other work units, including
permintaan pengembangan/perubahan dari regulator; development/change requests from regulators;
10. Menambahkan pekerja TI dalam rangka penguatan 10. Adding IT workers in order to strengthen IT organization
organisasi TI serta meningkatkan kapabilitas dan and improve the capabilities and competencies of IT
kompetensi pekerja TI, sehingga dapat mendukung workers, to support the Bank's digital transformation;
transformasi digital yang dilakukan oleh Bank; dan and
11. Membenahi dan meningkatkan kapasitas back office 11. Improving and enhancing back office (support) capacity
(support) seiring dengan pengembangan TI untuk along with IT development to support the Bank's
mendukung bisnis Bank. business.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tata Kelola Perusahaan
Good Corporate Governance
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
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Performance Highlights Management Report Company Profile ana emen on an naly
Komitmen Penerapan GCG
Commitment to GCG Implementation
Implementasi tata kelola perusahaan yang baik Implementing a consistent and sustainable good corporate
(good corporate governance/GCG) secara konsisten dan governance (GCG) can provide a valuable contribution to the
berkesinambungan dapat memberikan kontribusi berharga Bank’s development. Therefore, Bank Ganesha is committed
bagi pengembangan Bank. Oleh karena itu, Bank Ganesha to improving GCG implementation in every business aspect
berkomitmen untuk meningkatkan implementasi GCG based on GCG principles, that are expected to have an
pada setiap aspek bisnis dengan berlandaskan pada impact on proper decision-making, increasing efficiency,
prinsip-prinsip GCG yang diharapkan dapat memberikan effectiveness, and accountability, and providing sustainable
dampak pada pengambilan keputusan yang baik, contributions and added value for Shareholders, employees,
peningkatan efisiensi, efektivitas dan akuntabilitas, and other stakeholders.
serta memberikan kontribusi dan nilai tambah yang
berkelanjutan bagi Pemegang Saham, karyawan, dan
pemangku kepentingan lainnya.
Prinsip GCG
GCG Principles
Penerapan GCG di lingkungan Bank Ganesha mengacu pada GCG implementation within Bank Ganesha refers to 4 pillars
4 pilar tata kelola atau governansi korporat sebagaimana of corporate governance as released in the 2021 General
telah dirilis dalam Pedoman Umum Governansi Korporat Guidelines for Indonesian Corporate Governance (PUGKI)
Indonesia (PUGKI) 2021 yang dikeluarkan oleh Komite issued by the National Committee for Governance Policy
Nasional Kebijakan Governance (KNKG) sebagai berikut: (KNKG) as follows:
Prinsip GCG Uraian
GCG Principles Description
Bank senantiasa mengedepankan kejujuran, memperlakukan semua pihak dengan hormat, memenuhi komitmen, membangun serta
menjaga nilai-nilai moral dan kepercayaan secara konsisten dalam menjalankan usahanya. Bank juga memperhatikan kepentingan Pemegang
Saham dan pemangku kepentingan lainnya berdasarkan asas kewajaran dan kesetaraan dan dikelola secara independen, sehingga masing-
Perilaku Beretika masing organ Perseroan tidak saling mendominasi dan tidak dapat diintervensi oleh pihak lain.
Ethical Conduct The Bank always prioritizes honesty, treats all parties with respect, fulfills its commitments, as well as consistently builds and maintains
moral values and trust in running its business. The Bank also pays attention to the interests of Shareholders and other stakeholders
based on the principle of fairness and equality, and each organ of the Company is managed independently so that it does not dominate
the other and cannot be intervened by other parties.
Bank senantiasa mempertanggungjawabkan kinerjanya secara transparan dan wajar. Untuk itu, Bank harus dikelola secara benar,
terukur dan sesuai dengan kepentingan perusahaan dengan tetap memperhitungkan kepentingan Pemegang Saham dan pemangku
Akuntabilitas kepentingan guna mencapai kinerja yang berkelanjutan.
Accountability The Bank is constantly accountable for its performance in a transparent and fair manner. Therefore, the Bank must be managed properly,
measurably, and in accordance with the Company’s interests while still considering the interests of Shareholders and stakeholders to
achieve sustainable performance.
Dalam upaya menjaga objektivitas dalam menjalankan bisnis, Bank menyediakan informasi yang material dan relevan dengan cara
yang mudah diakses dan dipahami oleh pemangku kepentingan. Bank mengambil inisiatif untuk mengungkapkan tidak hanya masalah
yang disyaratkan oleh peraturan perundang-undangan, tetapi juga hal yang penting untuk pengambilan keputusan oleh Pemegang
Transparansi
Saham, kreditur, dan pemangku kepentingan lainnya.
Transparency
In an effort to maintain objectivity in conducting business, the Bank provides relevant material information that is easily accessible
and understood by the stakeholders. The Bank takes the initiative to disclose not only issues required by laws and regulations, but also
important matters for decision making by Shareholders, creditors, and other stakeholders.
Bank mematuhi peraturan perundang-undangan serta berkomitmen melaksanakan tanggung jawab terhadap masyarakat dan lingkungan
agar berkontribusi pada pembangunan berkelanjutan melalui kerja sama dengan semua pemangku kepentingan terkait untuk meningkatkan
Keberlanjutan kehidupan mereka dengan cara yang selaras dengan kepentingan bisnis dan agenda pembangunan berkelanjutan.
Sustainability The Bank complies with the laws and regulations and is committed to carrying out its responsibilities towards community and environment
in order to contribute to sustainable development by working with all relevant stakeholders to improve their lives aligned with the business
interests and the sustainable development agenda.
PT Bank Ganesha Tbk
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Dasar Penerapan GCG
Basis of GCG Implementation
Penerapan GCG pada Bank Ganesha mengacu kepada peraturan GCG implementation at Bank Ganesha refers to regulations
yang dikeluarkan oleh pemerintah dan regulator, terutama: issued by the government and regulators, mainly:
Peraturan
Isi Peraturan Contents of the Regulation
Regulation
Undang-undang 1. Undang-Undang Republik Indonesia No. 10 Tahun 1998 tentang 1. Law of the Republic of Indonesia No. 10 of 1998 on
Laws Perubahan atas Undang-Undang No. 7 Tahun 1992 tentang Amendments to Law No. 7 of 1992 on Banking;
Perbankan;
2. Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang 2. Law of the Republic of Indonesia No. 40 of 2007 on Limited
Perseroan Terbatas; Liability Companies;
3. Undang-Undang Republik Indonesia No. 8 Tahun 1995 tentang 3. Law of the Republic of Indonesia No. 8 of 1995 on Capital
Pasar Modal; Market;
4. Undang-Undang Republik Indonesia No. 27 Tahun 2022 tentang 4. Law of the Republic of Indonesia No. 27 of 2022 on Protection
Perlindungan Data Pribadi; dan of Personal Data; and
5. Undang-Undang Republik Indonesia No. 4 Tahun 2023 tentang 5. Law of the Republic of Indonesia No. 4 of 2023 on Development
Pengembangan dan Penguatan Sektor Keuangan (P2SK). and Strengthening of the Financial Sector (P2SK).
Surat Edaran Otoritas 1. Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 1. Financial Services Authority Circular No. 32/SEOJK.04/2015
Jasa Keuangan tentang Pedoman Tata Kelola Perusahaan Terbuka; dan on Governance Guidelines for Public Companies; and
Financial Services 2. Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 2. Financial Services Authority Circular No. 13/SEOJK.03/2017
Authority Circular tentang Penerapan Tata Kelola bagi Bank Umum. on Governance Implementation for Commercial Banks.
Peraturan 1. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 1. Financial Services Authority Regulation No. 21/POJK.04/2015
Otoritas Jasa tentang Penerapan Pedoman Tata Kelola Perusahaan Terbuka; on Implementation of Public Company Governance Guidelines;
Keuangan 2. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 2. Financial Services Authority Regulation No. 33/POJK.04/2014
Financial tentang Direksi dan Dewan Komisaris Emiten atau on Board of Directors and Board of Commissioners of Issuers
Services Authority Perusahaan Publik; or Public Companies;
Regulations 3. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 3. Financial Services Authority Regulation No. 34/POJK.04/2014
tentang Komite Nominasi dan Remunerasi Emiten atau on Nomination and Remuneration Committee of Issuers
Perusahaan Publik; or Public Companies;
4. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014tentang 4. Financial Services Authority Regulation No. 35/POJK.04/2014
Sekretaris Perusahaan Emiten atau Perusahaan Publik; on Corporate Secretary of Issuers or Public Companies;
5. Peraturan Otoritas Jasa Keuangan No. 31/POJK.04/2015 5. Financial Services Authority Regulation No. 31/POJK.04/2015
tentang Keterbukaan atas Informasi atau Fakta Material oleh on Disclosure of Information or Material Facts by Issuers
Emiten atau Perusahaan Publik; or Public Companies;
6. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 6. Financial Services Authority Regulation No. 55/POJK.04/2015
tentang Pembentukan dan Pedoman Pelaksanaan Kerja on Establishment and Guidelines for Implementation of Audit
Komite Audit; Committee Work;
7. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 7. Financial Services Authority Regulation No. 56/POJK.04/2015
tentang Pembentukan dan Pedoman Penyusunan Piagam on Establishment and Guidelines for Preparation of Internal
Unit Audit Internal; Audit Unit Charter;
8. Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016 8. Financial Services Authority Regulation No. 27/POJK.03/2016
tentang Penilaian Kemampuan dan Kepatutan bagi Pihak on Fit and Proper Test for Main Parties of Financial
Utama Lembaga Jasa Keuangan; Services Institutions;
9. Peraturan Otoritas Jasa Keuangan No. 11/POJK.04/2017 9. Financial Services Authority Regulation No. 11/POJK.04/2017
tentang Laporan Kepemilikan atau Setiap Perubahan on Reports of Ownership or Any Changes in Ownership of Public
Kepemilikan Saham Perusahaan Terbuka; Company Shares;
10. Peraturan Otoritas Jasa Keuangan Republik Indonesia No. 9 10. Financial Services Authority Regulation of the Republic of
Tahun 2023 tentang Penggunaan Jasa Akuntan Publik dan Indonesia No. 9 of 2023 on the Use of Services of Public Accountant
Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan; and Public Accounting Firm in Financial Service Activities;
11. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 11. Financial Services Authority Regulation No. 15/POJK.04/2020
tentang Rencana dan Penyelenggaraan Rapat Umum on Planning and Organizing General Meeting of Shareholders
Pemegang Saham Perusahaan Terbuka; of Public Companies;
12. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020 12. Financial Services Authority Regulation No. 16/POJK.04/2020
tentang Pelaksanaan Rapat Umum Pemegang Saham on Implementation of Electronic General Meeting of
Perusahaan Terbuka secara Elektronik; Shareholders of Public Companies;
13. Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 13. Financial Services Authority Regulation No. 8/POJK.04/2015
tentang Situs Web Emiten atau Perusahaan Publik; on Websites of Issuer or Public Company;
14. Peraturan Otoritas Jasa Keuangan No. 4/POJK.03/2016 14. Financial Services Authority Regulation No. 4/POJK.03/2016
tentang Penilaian Tingkat Kesehatan Bank Umum; on Assessment of Soundness Level of Commercial Banks;
15. Peraturan Otoritas Jasa Keuangan No. 46/POJK.03/2017 15. Financial Services Authority Regulation No. 46/POJK.03/2017on
tentang Pelaksanaan Fungsi Kepatuhan Bank Umum; Implementation of Compliance Function for Commercial Banks
16. Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 16. Financial Services Authority Regulation No. 1/POJK.03/2019 on
tentang Penerapan Fungsi Audit Intern pada Bank Umum; Implementation of Internal Audit Function in Commercial Banks;
17. Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 17. Financial Services Authority Regulation No. 37/POJK.03/2019
tentang Transparansi dan Publikasi Laporan Bank; on Transparency and Publication of Bank Reports;
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Peraturan
Isi Peraturan Contents of the Regulation
Regulation
18. Peraturan Otoritas Jasa Keuangan No. 12/POJK.03/2021 18. Financial Services Authority Regulation No. 12/POJK.03/2021
tentang Bank Umum; dan on Commercial Banks; and
19. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tentang 19. Financial Services Authority Regulation No. 17 of 2023 on
Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
Ketentuan Lainnya 1. Anggaran Dasar Perseroan; dan 1. Company’s Articles of Association;
Other Provisions 2. Pedoman Tata Kelola berdasarkan Keputusan Direksi 2. Governance Guidelines based on Board of Directors’ Decision
No. MNJ/026-GCG tanggal 30 Maret 2017; dan No. MNJ/026-GCG dated March 30, 2017; and
3. Pedoman Umum Governansi Korporat Indonesia (PUGKI) 3. General Guidelines for Indonesian Corporate Governance
2021. (PUGKI) 2021.
Kerangka Penerapan GCG
GCG Implementation Framework
Perseroan juga telah menyusun kerangka penerapan GCG The Company has also developed a GCG implementation
yang secara umum terbagi menjadi 3 bagian yang diuraikan framework which is generally divided into 3 sections as
sebagai berikut: described below:
Governance Structure Governance Process Governance Outcome
Hasil dari penerapan tata kelola
Struktur tata kelola yang terdiri
dengan tujuan akhir mencapai
dari organ utama dan organ Proses dan mekanisme kerja dari
corporate citizenship.
pendukung. organ tata kelola.
Results from the implementation
Governance structure consisting Process and work mechanism of
of governance with the ultimate
of main organs and supporting governance organs.
goal of achieving corporate
organs.
citizenship.
Governance Structure Governance Structure
Bank Ganesha telah membentuk struktur GCG dengan Bank Ganesha has established GCG structure with reference
berpedoman pada Undang-Undang Republik Indonesia to the Law of the Republic of Indonesia No. 40 of 2007 on
No. 40 Tahun 2007 tentang Perseroan Terbatas. Struktur Limited Liability Companies. This structure was formed
tersebut dibentuk untuk memaksimalkan penerapan GCG to maximize GCG implementation through the functions
melalui fungsi masing-masing organ Bank. Struktur GCG of each Bank organ. The GCG structure of Bank Ganesha is
Bank Ganesha digambarkan pada bagan berikut: described in the following chart:
PT Bank Ganesha Tbk
136 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Asset
Sekretaris Perusahaan
Komite Audit dan Liabilities Management
Corporate Secretary
Audit Committee Asset and Liabilities
Management Committee
Komite Pemantau Risiko Komite Kebijakan Kredit Satuan Kerja Audit Internal
Risk Monitoring Committee Credit Policy Committee Internal Audit Division
Komite Remunerasi dan Nominasi Komite Kredit Satuan Kerja Manajemen Risiko
Remuneration and Nomination Committee Credit Committee Risk Management Division
Komite Pengarah Teknologi Informasi
Satuan Kerja Kepatuhan
Information Technology
Compliance Division
Steering Committee
Komite Manajemen Risiko Unit Kerja Lainnya
Risk Management Committee Other Division
Komite Personalia
Personnel Committee
Komite Anti Fraud
Anti-Fraud Committee
Komite Restrukturisasi
Restructuring Committee
Komite Treasury
Treasury Committee
Komite Pengadaan Barang dan Jasa
Goods and Services
Procurement Committee
Berdasarkan struktur GCG tersebut, Rapat Umum Pemegang Based on the GCG structure, the General Meeting of
Saham (RUPS), Dewan Komisaris, dan Direksi merupakan Shareholders (GMS), the Board of Commissioners, and
organ utama Bank. Dalam rangka memaksimalkan fungsi Board of Directors are main organs of the Bank. In order to
organ utama, Bank membentuk organ pendukung yang maximize function of the main organs, the Bank established
terdiri dari Komite-Komite di bawah Dewan Komisaris dan supporting organs consisting of Committees under the Board
Direksi. Setiap organ tata kelola memiliki fungsi, tugas, serta of Commissioners and Board of Directors. Each governance
tanggung jawab yang berbeda. Oleh karena itu, Perseroan organ has different functions, duties, and responsibilities.
memiliki berbagai kebijakan dan pedoman terkait Therefore, the Company has various policies and guidelines
pelaksanaan tugas seluruh organ GCG yang juga mengikat related to the implementation of duties of all GCG organs
bagi seluruh karyawan Bank. which are also binding for all Bank employees.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Governance Process Governance Process
Bank senantiasa memastikan penerapan GCG dapat berjalan The Bank constantly ensures that GCG implementation
sesuai dengan peraturan perundang-undangan dan best runs in accordance with laws and regulations and best
practice dengan memberlakukan beberapa kebijakan yang practices by implementing several policies related to GCG
berkaitan dengan penerapan GCG, yaitu Pedoman Kerja implementation, which are the Board of Commissioners
Dewan Komisaris dan Direksi, Pedoman Kerja Komite, Kode and Board of Directors Charter, Committee Charter, Code of
Etik, Kebijakan Manajemen Risiko, dan Piagam Audit. Conduct, Risk Management Policy, and Audit Charter.
Perseroan juga melakukan audit independen terhadap The Company also conducts independent audits of the
penyajian laporan keuangan yang dilakukan oleh akuntan presentation of financial statements by public accountant.
publik. Proses ini menjadi penting, di mana laporan This process is important, where the financial statements
keuangan menjadi salah satu informasi fundamental yang are one of the fundamental information that reflects the
mencerminkan kinerja Perseroan selama tahun buku. Company’s performance during the financial year.
Governance Outcome Governance Outcome
Melalui penerapan prinsip GCG yang efektif, Perseroan terus Through effective implementation of GCG principles, the
mendapatkan kepercayaan pemangku kepentingan, kinerja Company continues to gain stakeholder trust and increase
operasional dan keuangan yang mengalami peningkatan. Hal operational and financial performance. This is reflected in
ini tercermin dari tingkat kesehatan Bank kategori “Peringkat the Bank soundness level under “Composite Rating 2 (PK2)
Komposit 2 (PK2) atau Sehat” dan profil risiko “PK 2”. or Sound” category and the risk profile is “PK 2”.
Peningkatan Kualitas Penerapan GCG Secara Berkelanjutan
Continuous Quality Improvements of GCG Implementation
Assessment GCG secara Berkelanjutan Continuous GCG Assessment
Prosedur dan Kriteria Penilaian Assessment Procedures and Criteria
Sebagai upaya perbaikan dan peningkatan kualitas As an effort to improve and increase GCG implementation
penerapan GCG dan dengan berlandaskan kepada quality and with reference to Financial Services Authority
Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 dan Regulation No. 17 of 2023 and Financial Services Authority
Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 Circular No. 13/SEOJK.03/2017 on Implementation of
tentang Penerapan Tata Kelola bagi Bank Umum, Bank Governance for Commercial Banks, the Bank must conduct
harus melakukan penilaian sendiri (self-assessment) secara a comprehensive self-assessment every semester to
komprehensif setiap semester agar dapat menetapkan determine follow-up plan that includes corrective action (if
rencana tindak lanjut yang meliputi tindakan korektif necessary) by considering 11 assessment factors as follows:
(apabila diperlukan) dengan memperhatikan 11 faktor
penilaian yaitu:
1. Pelaksanaan Tugas dan Tanggung Jawab Direksi; 1. Implementation of Duties and Responsibilities of the
Board of Directors;
2. Pelaksanaan Tugas dan Tanggung Jawab Dewan 2. Implementation of Duties and Responsibilities of the
Komisaris; Board of Commissioners;
3. Kelengkapan dan Pelaksanaan Tugas Komite; 3. Completeness and Implementation of Committees’ Duties;
4. Penanganan Benturan Kepentingan; 4. Conflicts of Interest Handling;
5. Penerapan Fungsi Kepatuhan; 5. Implementation of Compliance Function;
6. Penerapan Fungsi Audit Intern; 6. Implementation of Internal Audit Function;
7. Penerapan Fungsi Audit Eksternal; 7. Implementation of External Audit Function;
8. Penerapan Manajemen Risiko termasuk Sistem 8. Implementation of Risk Management including Internal
Pengendalian Internal; Control System;
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
9. Penyediaan Dana kepada Pihak Terkait dan Dana Besar; 9. Provision of Funds to Related Parties and Large Exposure;
10. Transparansi Kondisi Keuangan dan Non Keuangan, 10. Transparency of Financial and Non-Financial Condition,
Laporan Pelaksanaan GCG, dan Pelaporan Internal; dan GCG Implementation Report, and Internal Reporting; and
11. Rencana Strategis Perseroan. 11. Company’s Strategic Plan.
Pihak yang Melakukan Penilaian Assessor
Penilaian penerapan GCG di Bank Ganesha menjadi tanggung Assessment of GCG implementation at Bank Ganesha is
jawab Satuan Kerja Kepatuhan dengan melibatkan Dewan the responsibility of the Compliance Unit by involving the
Komisaris, Direksi, Pejabat Eksekutif, hingga divisi-divisi/ Board of Commissioners, Board of Directors, Executive
unit kerja yang berkaitan dengan penerapan tata kelola. Officers, and divisions/units associated with the governance
implementation.
Hasil Penilaian Assessment Result
Berdasarkan analisis terhadap seluruh faktor penilaian Based on the analysis of all GCG implementation
penerapan GCG, dapat disimpulkan bahwa hasil self assessment factors, it was concluded that the
assessment terhadap 11 faktor penilaian penerapan GCG self-assessment result of 11 GCG implementation
Bank Ganesha tahun 2023 berada pada peringkat 2 dengan assessment factors at Bank Ganesha in 2023 was rated 2 with
kategori “Baik”. category “Good”.
Indikator Peringkat Definisi Peringkat
Indicator Rating Rating Definition
Individual 2 Secara keseluruhan, Bank telah menerapkan GCG dengan baik, sebagaimana tercermin dari pemenuhan yang
memadai dari prinsip-prinsip GCG dan penerapannya, baik governance structure, governance process, maupun
governance outcome. Meskipun ada kelemahan, namun kelemahan tersebut lebih bersifat administratif, kurang
signifikan, dan dapat diselesaikan melalui tindakan normal oleh manajemen Bank.
Overall, the Bank has implemented GCG properly, as reflected in the adequate fulfillment of GCG principles and
their implementation, in terms of governance structure, governance process, and governance outcomes. Although
there are weaknesses, these weaknesses are more administrative in nature, less significant, and can be resolved
through routine measures taken by the Bank's management.
Analisis kesesuaian pelaksanaan penilaian sendiri GCG Bank The suitability of implementing Bank Ganesha’s GCG self-
Ganesha secara individu dengan 3 aspek, yaitu governance assessment is analyzed individually with 3 aspects, namely
structure, governance process, dan governance outcome governance structure, governance process, and governance
diuraikan sebagai berikut: outcome, described as follows:
Aspek Nilai Analisis
Aspect Score Analysis
Governance Structure 2 1. Komposisi, kriteria, dan independensi Dewan Komisaris, Direksi, dan Komite telah sesuai dengan ketentuan
yang berlaku;
2. Dewan Komisaris dan Direksi telah lulus penilaian kemampuan dan kepatutan dari Otoritas Jasa Keuangan;
3. Bank telah memiliki struktur organisasi yang memadai untuk mendukung penerapan manajemen risiko dan
pengendalian internal yang baik dengan telah dibentuknya Satuan Kerja Audit Intern, Satuan Kerja Manajemen
Risiko, Satuan Kerja Kepatuhan, serta Komite Manajemen Risiko;
4. Bank telah memiliki Kebijakan dan Prosedur Benturan Kepentingan, Penerapan Manajemen Risiko dan
Penetapan Limit, Penyediaan Dana kepada Pihak Terkait, serta Penyediaan Dana Besar dan Tata Cara
Pelaksanaan Transparansi Kondisi Keuangan dan Non Keuangan;
5. Penugasan audit kepada akuntan publik dan kantor akuntan publik telah sesuai dengan ketentuan; serta
6. Bank telah menyusun Corporate Plan dan Business Plan sesuai dengan arah kebijakan dan strategi Bank.
1. The composition, criteria, and independence of the Board of Commissioners, Board of Directors, and Committees
are in accordance with the applicable regulations;
2. The Board of Commissioners and Board of Directors have passed fit and proper test from the Financial Services
Authority;
3. The Bank has an adequate organizational structure to support the implementation of good risk management
and internal control with the establishment of Internal Audit Division, Risk Management Division, Compliance
Division, and Risk Management Committee;
4. The Bank has Conflict of Interest Policies and Procedures, Implementation of Risk Management and
Determination of Limits, Provision of Funds to Related Parties, and Provision of Large Exposures and Procedures
for Implementing Transparency of Financial and Non-Financial Conditions;
5. Audit assignments to public accountants and public accounting firms are in accordance with the provisions; and
6. The Bank has prepared a Corporate Plan and Business Plan in accordance with the Bank's policy direction and
strategy.
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Performance Highlights Management Report Company Profile ana emen on an naly
Aspek Nilai Analisis
Aspect Score Analysis
Governance Process 2 1. Dewan Komisaris telah membentuk Komite Audit, Komite Pemantau Risiko, dan Komite Remunerasi dan
Nominasi untuk membantu pelaksanaan tugasnya, dan anggota Dewan Komisaris telah menyediakan waktu
yang cukup agar dapat melaksanakan tugas dan tanggung jawabnya secara optimal dalam rangka fungsi
pengawasan terhadap pelaksanaan tugas dan tanggung jawab Direksi;
2. Pengurus Bank, Komite, dan satuan kerja yang ada telah melakukan diskusi atau rapat dengan mengambil
keputusan berdasarkan musyawarah untuk mencapai mufakat, dan hasil rapat telah diadministrasikan dalam
suatu risalah rapat dan didokumentasikan dengan baik;
3. Kebijakan dan prosedur terkait kepatuhan Bank dan manajemen risiko telah berjalan dengan baik, Direktur yang
membawahi Fungsi Kepatuhan telah melaksanakan fungsinya dengan baik dengan dibantu oleh Satuan Kerja
Kepatuhan serta Satuan Kerja Manajemen Risiko;
4. Fungsi pengawasan yang dilakukan oleh Satuan Kerja Audit Intern berjalan dengan efektif, Satuan Kerja Audit
Intern telah bertindak independen dan obyektif. Cakupan pemeriksaan yang dilakukan telah sesuai dengan
Rencana Kerja Pemeriksaan dan Pedoman Pemeriksaan yang telah ditetapkan;
5. Bank telah mentransparansikan kondisi keuangan dan non-keuangan, tata cara pengaduan nasabah dan
penyelesaian sengketa kepada nasabah, informasi produk Bank dan laporan pelaksanaan tata kelola sesuai
dengan ketentuan;
6. Bank telah menunjuk akuntan publik dengan persyaratan sesuai dengan ketentuan. Akuntan publik telah
melaksanakan audit secara independen dan profesional sesuai dengan norma pemeriksaan dan prinsip
akuntansi yang berlaku umum di Indonesia; serta
7. Bank telah menyusun rencana bisnis sesuai dengan kemampuan permodalan serta memperhatikan prinsip
kehati-hatian dan ketentuan yang berlaku. Dalam pelaksanaan Rencana Bisnis Bank, Dewan komisaris telah
melakukan evaluasi yang disampaikan kepada pengawas Bank setiap semester.
1. The Board of Commissioners has established an Audit Committee, Risk Monitoring Committee, and Remuneration
and Nomination Committee to assist in performing its duties, and members of the Board of Commissioners have
provided sufficient time to perform their duties and responsibilities optimally in supervisory function of the
implementation of the Board of Directors’ duties and responsibilities;
2. The existing Bank Management, Committees, and divisions have held discussions or meetings by making
decisions based on deliberation to reach consensus, and the meeting results have been administered in minutes
of meeting and are properly documented;
3. Policies and procedures related to Bank compliance and risk management have been running well, the Director
in charge of Compliance Function has carried out the functions properly and is assisted by the Compliance
Division and the Risk Management Division;
4. The supervisory function carried out by the Internal Audit Division is running effectively, the Internal Audit
Division has acted independently and objectively. The audit scope is in accordance with the predetermined Audit
Work Plan and Audit Guidelines;
5. The Bank has made transparent financial and non-financial conditions, procedures for customer complaints
and dispute resolution to customers, Bank product information, and governance implementation reports in
accordance with regulations;
6. The Bank has appointed a public accountant with requirements in accordance with the provisions. Public
accountants have carried out audits independently and professionally in accordance with audit norms and
generally accepted accounting principles in Indonesia; and
7. The Bank has prepared a business plan in accordance with capital capabilities and by considering prudential
principles and applicable regulations. In implementing the Bank's Business Plan, the Board of Commissioners
has carried out evaluations, which are submitted to the Bank's supervisors every semester.
Governance Outcome 2 1. Direksi telah mempertanggung jawabkan pelaksanaan tugasnya kepada Pemegang Saham yang tertuang dalam
berita acara Rapat Umum Pemegang Saham (RUPS);
2. Hasil rapat Dewan Komisaris dan Direksi telah dituangkan dalam risalah rapat, dan hasil pembahasan rapat
telah dituangkan dalam notulen yang didokumentasikan oleh bagian Sekretaris Perusahaan;
3. Pelaksanaan fungsi kepatuhan telah dilaksanakan dengan baik, laporan-laporan terkait telah disusun dan
dilaporkan tepat waktu kepada otoritas. Bank juga telah menerapkan manajemen risiko secara efektif, yang
disesuaikan dengan tujuan, kebijakan usaha, ukuran dan kompleksitas usaha, serta kemampuan Bank;
4. Satuan Kerja Audit Intern dan Unit Internal Kontrol sebagai salah satu bagian dari proses pengendalian intern telah
menjalankan tugas dan tanggung jawabnya dengan baik dan obyektif. Terdapat beberapa temuan yang bersifat
minor dan dapat segera diselesaikan. Secara umum seluruh temuan yang ada, telah ditindaklanjuti oleh auditee;
1. The Board of Commissioners has established an Audit Committee, Risk Monitoring Committee, and Remuneration
and Nomination Committee to assist in performing its duties, and members of the Board of Commissioners have
provided sufficient time to perform their duties and responsibilities optimally in supervisory function of the
implementation of the Board of Directors’ duties and responsibilities;
2. The existing Bank Management, Committees, and divisions have held discussions or meetings by making
decisions based on deliberation to reach consensus, and the meeting results have been administered in minutes
of meeting and are properly documented;
3. Policies and procedures related to Bank compliance and risk management have been running well, the Director
in charge of Compliance Function has carried out the functions properly and is assisted by the Compliance
Division and the Risk Management Division;
4. The supervisory function carried out by the Internal Audit Division is running effectively, the Internal Audit
Division has acted independently and objectively. The audit scope is in accordance with the predetermined Audit
Work Plan and Audit Guidelines;
PT Bank Ganesha Tbk
140 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Aspek Nilai Analisis
Aspect Score Analysis
5. Penerapan penyediaan dana kepada pihak terkait dan/atau penyediaan besar oleh Bank telah sesuai ketentuan
dan senantiasa memperhatikan prinsip kehati-hatian;
6. Prinsip transparansi telah diterapkan oleh Bank sebagaimana tercermin dalam berbagai laporan antara lain
laporan keuangan publikasi, laporan pelaksanaan tata kelola, laporan suku bunga dasar kredit, laporan tahunan
dan laporan audit, serta penyediaan informasi pada situs web Bank; dan
7. Kinerja Bank relatif baik dan tidak terdapat pelanggaran yang signifikan atas ketentuan dari regulator maupun
Pemerintah. Bank juga telah memenuhi berbagai ketentuan terkait kepatuhan Bank terhadap regulator, tidak
terdapat fraud yang dapat membahayakan kelangsungan usaha Bank.
5. The Bank has made transparent financial and non-financial conditions, procedures for customer complaints
and dispute resolution to customers, Bank product information, and governance implementation reports in
accordance with regulations;
6. The Bank has appointed a public accountant with requirements in accordance with the provisions. Public
accountants have carried out audits independently and professionally in accordance with audit norms and
generally accepted accounting principles in Indonesia; and
7. The Bank has prepared a business plan in accordance with capital capabilities and by considering prudential
principles and applicable regulations. In implementing the Bank's Business Plan, the Board of Commissioners
has carried out evaluations, which are submitted to the Bank's supervisors every semester.
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
RUPS Tahunan RUPS merupakan forum pengambil keputusan RUPS Luar Biasa
Annual GMS bagi pemegang saham, di mana dalam struktur Extraordinary GMS
GCG mempunyai wewenang yang tidak diberikan
RUPS Tahunan wajib diadakan setiap kepada Direksi atau Dewan Komisaris sesuai RUPS Luar Biasa bersifat kondisional,
tahun, selambatnya 6 bulan setelah dengan ketentuan peraturan perundang- artinya dapat diadakan sewaktu-
tahun buku Perseroan berakhir. undangan dan Anggaran Dasar Perseroan. waktu berdasarkan kebutuhan.
Annual GMS must be held annually, GMS is a forum of adopting resolutions for Extraordinary GMS is conditional,
no later than 6 months after the shareholders, where GCG structure has authority meaning it can be held at any
Company's financial year ends. that is not delegated to the Board of Directors or time as needed.
Board of Commissioners in line with the provisions
of laws and regulations and the Company's
Articles of Association.
Dasar Hukum RUPS
Legal Basis of GMS
Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 tentang Rencana dan Penyelenggaraan
Rapat Umum Pemegang Saham Perusahaan Terbuka dan Peraturan Otoritas Jasa Keuangan
No. 16/POJK.04/2020 tentang Pelaksanaan Rapat Umum Pemegang Saham Perusahaan Terbuka Secara
Elektronik.
Financial Services Authority Regulation No. 15/POJK.04/2020 on the Planning and Organizing
General Meeting of Shareholders of Public Companies and Financial Services Authority Regulation
No. 16/POJK.04/2020 on Implementation of Electronic General Meeting of Shareholders of Public
Companies.
PT Bank Ganesha Tbk
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Pelaksanaan RUPS Tahun 2023 GMS Implementation in 2023
Sepanjang tahun 2023, Perseroan telah menyelenggarakan Throughout 2023, the Company held one Extraordinary GMS
1 kali RUPS Luar Biasa pada tanggal 14 Maret 2023 dan on March 14, 2023, and one Annual GMS on May 26, 2023.
1 kali RUPS Tahunan pada tanggal 26 Mei 2023. Informasi Information on the GMS implementation is described as
terkait penyelenggaraan RUPS diuraikan sebagai berikut: follows:
RUPS Luar Biasa 14 Maret 2023 Extraordinary GMS March 14, 2023
Jadwal Pelaksanaan • Pemberitahuan rencana RUPS Luar Biasa kepada Otoritas Jasa Keuangan : 27 Januari 2023
• Pengumuman RUPS Luar Biasa : 3 Februari 2023
• Pemanggilan RUPS Luar Biasa : 20 Februari 2023
• Pengumuman ringkasan risalah RUPS Luar Biasa : 16 Maret 2023
Implementation • Notification of Extraordinary GMS plans to the Financial Services Authority : January 27, 2023
Schedule • Extraordinary GMS Announcement : February 3, 2023
• Extraordinary GMS Notice : February 20, 2023
• Announcement of summary of Extraordinary GMS minutes : March 16, 2023
Tanggal dan Tempat Dilaksanakan pada hari Selasa, 14 Maret 2023 pukul 14.21–14.35 WIB bertempat di Hotel Grand Tropic Suites, Sakura
Pelaksanaan Room, Jl. Letjen S. Parman Kav. 3, Jakarta Barat.
Time and Venue Held on Tuesday, March 14, 2023, at 14.21–14.35 WIB at Hotel Grand Tropic Suites, Sakura Room, Jl. Letjen S. Parman
Kav. 3, Jakarta Barat.
Pemegang Saham yang Hadir RUPS dihadiri dan diwakili sebanyak 19.905.602.178 saham dengan hak suara yang sah 83,04% dari jumlah seluruh
saham yang telah dikeluarkan oleh Perseroan.
Shareholders Present The GMS was attended and represented by 19,905,602,178 shares with legal voting rights of 83.04% of the total shares
issued by the Company.
Anggota Dewan Komisaris dan Dewan Komisaris Direksi
Direksi yang Hadir Presiden Komisaris : Marcello Theodore Taufik Presiden Direktur : Lenny Sugihat
Wakil Presiden Komisaris : Lisawati Direktur : Setiawan Kumala
Komisaris Independen : Sudarto Direktur : Agoes Roediyanto
Direktur : Arif Wicaksono
Direktur : Suroso
Members of the Board of Board of Commissioners Board of Directors
Commissioners and Board of President Commissioner : Marcello Theodore Taufik President Director : Lenny Sugihat
Directors Present Vice President Commissioner : Lisawati Director : Setiawan Kumala
Independent Commissioner : Sudarto Director : Agoes Roediyanto
Director : Arif Wicaksono
Director : Suroso
Pimpinan RUPS Marcello Theodore Taufik selaku Presiden Komisaris Perseroan.
Chairman of the GMS Marcello Theodore Taufik as President Commissioner of the Company.
Pihak Independen Penghitung Hasil pengambilan keputusan dihitung oleh PT Datindo Entrycom selaku Biro Administrasi Efek yang ditunjuk oleh
Suara Perseroan dan selanjutnya divalidasi oleh Notaris Hannywati Gunawan, SH.
Independent Party as Vote The results of adopting resolutions are calculated by PT Datindo Entrycom as the Share Registrar Bureau appointed by
Counters the Company and then validated by Notary Hannywati Gunawan, SH.
Mekanisme Pengambilan Dilaksanakan dengan cara musyawarah untuk mufakat. Apabila musyawarah untuk mufakat tidak tercapai,
Keputusan pengambilan keputusan dilakukan dengan cara pemungutan suara.
Mechanism in Adopting Conducted by deliberation to reach consensus. If deliberation to reach consensus cannot be achieved, resolution is
Resolutions adopted by voting.
Hasil Keputusan RUPS Luar Biasa 14 Maret 2023
Extraordinary GMS Resolutions March 14, 2023
Mata Acara 1: Pengubahan susunan para anggota Direksi dan Dewan Komisaris Perseroan.
Agenda - Item 1: Changes in the composition of the Board of Directors and Board of Commissioners of the Company.
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 19.872.570.778 saham / Shares 6.100 saham / Shares 33.025.300 saham / Shares
PT Bank Ganesha Tbk
142 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Mata Acara 1: Pengubahan susunan para anggota Direksi dan Dewan Komisaris Perseroan.
Agenda - Item 1: Changes in the composition of the Board of Directors and Board of Commissioners of the Company.
Keputusan 1. a. Membatalkan pengangkatan Gunawan Taslim sebagai Komisaris Independen Perseroan yang telah diangkat
berdasarkan keputusan RUPS Luar Biasa Perseroan yang diselenggarakan pada tanggal 26 September 2022;
b. Mengangkat Trisna Chandra selaku Komisaris Independen Perseroan, efektif terhitung sejak diperolehnya
persetujuan Otoritas Jasa Keuangan; dan
c. Mengangkat Mahesh Ajit Ranade selaku Wakil Presiden Direktur Perseroan, efektif terhitung sejak diperolehnya
persetujuan dari instansi yang terkait, termasuk tetapi tidak terbatas pada, persetujuan Otoritas Jasa Keuangan
dan Kementerian Ketenagakerjaan Republik Indonesia.
Sehingga dengan demikian, terhitung sejak pengangkatan Trisna Chandra selaku Komisaris Independen Perseroan
telah mendapat persetujuan Otoritas Jasa Keuangan dan Mahesh Ajit Ranade selaku Wakil Presiden Direktur
Perseroan telah mendapat persetujuan dari instansi yang terkait, termasuk tetapi tidak terbatas pada, persetujuan
Otoritas Jasa Keuangan dan Kementerian Ketenagakerjaaan Republik Indonesia sampai dengan sisa masa jabatan
anggota Direksi dan Dewan Komisaris Perseroan lainnya yang sedang menjabat yakni sampai dengan penutupan
RUPS Tahunan Perseroan yang akan diselenggarakan pada tahun 2024, susunan para anggota Direksi dan Dewan
Komisaris Perseroan selengkapnya sebagai berikut:
Direksi Dewan Komisaris
Presiden Direktur : Lenny Sugihat Presiden Komisaris : Marcello Theodore Taufik
Wakil Presiden Direktur : Mahesh Ajit Ranade Wakil Presiden Komisaris : Lisawati
Direktur : Setiawan Kumala Komisaris Independen : Sudarto
Direktur : Agoes Roediyanto Komisaris Independen : Trisna Chandra
Direktur : Arif Wicaksono
Direktur : Suroso
2. Segera setelah pengangkatan Trisna Chandra selaku Komisaris Independen Perseroan telah mendapat persetujuan
Otoritas Jasa Keuangan dan Mahesh Ajit Ranade selaku Wakil Presiden Direktur Perseroan telah mendapat
persetujuan dari instansi yang terkait, termasuk tetapi tidak terbatas pada, persetujuan Otoritas Jasa Keuangan dan
Kementerian Ketenagakerjaaan Republik Indonesia, memberi kuasa kepada Direksi Perseroan dengan hak substitusi,
untuk menyatakan kembali keputusan yang telah diambil dalam rapat dalam suatu akta Notaris dan selanjutnya
memberitahukan pada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dan mendaftarkan pada daftar
perusahaan serta untuk maksud tersebut melakukan segala tindakan yang disyaratkan oleh peraturan perundang-
undangan yang berlaku.
Resolutions 1. a. Cancelled the appointment of Gunawan Taslim as the Company’s Independent Commissioner, who was appointed
basedon the Company’s Extraordinary GMS resolutions held on September 26, 2022;
b. Appointed Trisna Chandra as Independent Commissioner, effective as of obtaining approval from the Financial
Services Authority; and
c. Appointed Mahesh Ajit Ranade as Vice President Director, effective as of obtaining approval from the relevant
agencies, including but not limited to the approval from the Financial Services Authority and the Ministry of
Manpower of the Republic of Indonesia.
Therefore, as of the appointment of Trisna Chandra as Independent Commissioner receives approval from the
Financial Services Authority, and Mahesh Ajit Ranade as Vice President Director receives approval from the relevant
agencies, including but not limited to the approval from the Financial Services Authority and the Ministry of
Manpower of the Republic of Indonesia, until the end of the remaining term of office of other members of the Board
of Directors and Board of Commissioners of the Company who are currently serving, which is until the closing of the
Company’s Annual GMS which will be held in 2024, the complete composition of the Board of Directors and Board
of Commissioners of the Company is as follows:
Board of Directors Board of Commissioners
President Director : Lenny Sugihat President Commissioner : Marcello Theodore Taufik
Vice President Director : Mahesh Ajit Ranade Vice President Commissione : Lisawati
Direktur : Setiawan Kumala Independent Commissioner : Sudarto
Direktur : Agoes Roediyanto Independent Commissione : Trisna Chandra
Direktur : Arif Wicaksono
Direktur : Suroso
2. Authorized the Board of Directors of the Company with the substitution rights, immediately after the appointment of
Trisna Chandra as Independent Commissioner receives approval from the Financial Services Authority and Mahesh
Ajit Ranade as Vice President Director receives approval from the relevant agencies, including but not limited to the
approval from the Financial Services Authority and the Ministry of Manpower of the Republic of Indonesia, to restate
the resolutions adopted at the meeting in a Notarial deed, then notify the Minister of Law and Human Rights of the
Republic of Indonesia, and register it in the Company Register and for this purpose, to perform all actions required
by the applicable laws and regulations.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
PT Bank Ganesha Tbk
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RUPS Tahunan 26 Mei 2023
Jadwal Pelaksanaan • Pemberitahuan rencana RUPS Tahunan kepada Otoritas Jasa Keuangan : 11 April 2023
• Pengumuman RUPS Tahunan : 18 April 2023
• Pemanggilan RUPS Tahunan : 4 Mei 2023
• Pengumuman ringkasan risalah RUPS Tahunan : 30 Mei 2023
Implementation • Notification of Annual GMS plans to the Financial Services Authority : April 11, 2023
Schedule • Annual GMS Announcement : April 18, 2023
• Annual GMS Notice : May 4, 2023
• Announcement of summary of Annual GMS minutes : May 30, 2023
Tanggal dan Tempat Dilaksanakan pada hari Jumat, 26 Mei 2023 pukul 10.17-11.07 WIB bertempat di Hotel Grand Tropic Suites, Sakura
Pelaksanaan Room, Jl. Letjen S. Parman Kav. 3, Jakarta Barat.
Time and Venue Held on Friday, May 26, 2023, at 10.17-11.07 WIB at Hotel Grand Tropic Suites, Sakura Room, Jl. Letjen S. Parman Kav.
3, Jakarta Barat.
Pemegang Saham yang Hadir RUPS dihadiri dan diwakili sebanyak 20.048.565.068 saham dengan hak suara yang sah 83,64% dari jumlah seluruh
saham yang telah dikeluarkan oleh Perseroan.
Shareholders Present The GMS was attended and represented by 20,048,565,068 shares with legal voting rights of 83.64% of the total shares
issued by the Company.
Anggota Dewan Komisaris dan Dewan Komisaris Direksi
Direksi yang Hadir Presiden Komisaris : Marcello Theodore Taufik Presiden Direktur : Lenny Sugihat
Wakil Presiden Komisaris : Lisawati Direktur : Setiawan Kumala
Komisaris Independen : Sudarto Direktur : Agoes Roediyanto
Komisaris Independen : Trisna Chandra Direktur : Suroso
Members of the Board of Board of Commissioners Board of Directors
Commissioners and Board of President Commissioner : Marcello Theodore Taufik President Director : Lenny Sugihat
Directors Present Vice President Commissioner : Lisawati Director : Setiawan Kumala
Independent Commissioner : Sudarto Director : Agoes Roediyanto
Independent Commissioner : Trisna Chandra Director : Suroso
Pimpinan RUPS Marcello Theodore Taufik selaku Presiden Komisaris Perseroan.
Chairman of the GMS Marcello Theodore Taufik as President Commissioner of the Company.
Pihak Independen Penghitung Hasil pengambilan keputusan dihitung oleh PT Datindo Entrycom selaku Biro Administrasi Efek yang ditunjuk oleh
Suara Perseroan dan selanjutnya divalidasi oleh Notaris Hannywati Gunawan, SH.
Chairman of the GMS The results of adopting resolutions are calculated by PT Datindo Entrycom as the Share Registrar Bureau appointed by
the Company and then validated by Notary Hannywati Gunawan, SH.
Mekanisme Pengambilan Dilaksanakan dengan cara musyawarah untuk mufakat. Apabila musyawarah untuk mufakat tidak tercapai,
Keputusan pengambilan keputusan dilakukan dengan cara pemungutan suara.
Mechanism in Adopting Conducted by deliberation to reach consensus. If deliberation to reach consensus cannot be achieved, resolution is
Resolutions adopted by voting.
Hasil Keputusan RUPS Tahunan 26 Mei 2023
Annual GMS Resolutions May 26, 2023
Mata Acara 1: Persetujuan atas Laporan Tahunan termasuk pengesahan Laporan Keuangan Tahunan dan
Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2022 dan
Penetapan Penggunaan Laba Bersih Perseroan tahun 2022.
Agenda - Item 1: To approve the Annual Report, including to ratify the Annual Financial Statements and
the Board of Commissioners’ Supervisory Report for the financial year ending December 31, 2022, and to Appropriate
the Use of the Company’s net profit for 2022.
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 20.048.320.068 saham / Shares 245.000 saham / Shares 0 saham / Shares
PT Bank Ganesha Tbk
144 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Mata Acara 1: Persetujuan atas Laporan Tahunan termasuk pengesahan Laporan Keuangan Tahunan dan
Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2022 dan
Penetapan Penggunaan Laba Bersih Perseroan tahun 2022.
Agenda - Item 1: To approve the Annual Report, including to ratify the Annual Financial Statements and
the Board of Commissioners’ Supervisory Report for the financial year ending December 31, 2022, and to Appropriate
the Use of the Company’s net profit for 2022.
Keputusan 1. Menyetujui Laporan Tahunan Perseroan tahun 2022;
2. Mengesahkan Laporan Keuangan Tahunan Perseroan tahun 2022, yang telah diaudit oleh Kantor Akuntan Publik
Purwantono, Sungkoro & Surja, di mana Christophorus Alvin Kossim, sebagai rekan telah ditunjuk sebagai Akuntan
Publik Independen Perseroan, sebagaimana ternyata dalam Laporannya No. 00559/2.1032/AU.1/07/1681-1/1/
III/2023 tanggal 31 Maret 2023 dengan pendapat wajar dalam semua hal yang material;
3. Menyetujui Laporan Direksi dan mengesahkan Laporan Tugas Pengawasan Dewan Komisaris Perseroan tahun 2022,
sebagaimana termaktub dalam Laporan Tahunan Perseroan;
4. Memberikan pembebasan tanggung-jawab sepenuhnya kepada anggota Direksi Perseroan atas tindakan
pengurusan dan kepada anggota Dewan Komisaris Perseroan atas tindakan pengawasan, yang telah dijalankan
selama tahun 2022, sejauh tindakan-tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan
Tahunan Perseroan tahun 2022, kecuali atas perbuatan penipuan, penggelapan dan tindak pidana lainnya;
5. Menetapkan penggunaan laba bersih Perseroan tahun 2022 sebagai berikut:
a. Sebagian digunakan untuk menutup kerugian Perseroan dalam tahun-tahun buku sebelumnya;
b. Sebesar Rp1.000.000.000,- disimpan sebagai dana cadangan wajib/umum Perseroan; dan
c. Sisanya disimpan dalam laba ditahan untuk memperkuat permodalan Perseroan, sehingga karenanya pada
tahun 2022 tidak ada dividen yang dibagikan kepada Pemegang Saham Perseroan.
Resolutions 1. Approved the Company’s Annual Report for 2022;
2. Ratified the Company’s Annual Financial Statements for 2022, which have been audited by Public Accounting Firm
Purwantono, Sungkoro & Surja, in which Christophorus Alvin Kossim, is a partner appointed as the Company’s
Independent Public Accountant, as evident in its Report No. 00559/2.1032/AU.1/07/1681-1/1/III/2023 dated March
31, 2023, rendering unqualified opinion in all material respects;
3. Approved the Board of Directors’ Report and ratified the Board of Commissioners’ Supervisory for 2022, as set out
in the Company’s Annual Report;
4. Granted full release and discharge to members of the Board of Directors for their management actions and to
members of the Board of Commissioners for their supervisory actions, which they carried out during 2022, provided
that these actions are reflected in the Company’s Annual Report and Annual Financial Statements for 2022, except
for acts of fraud, embezzlement, and other criminal acts;
5. Appropriated the use of the Company’s net profit for 2022 as follows:
a. Part of it is used for covering the Company’s losses in previous financial years;
b. A total of Rp1,000,000,000 is reserved as the Company’s mandatory/general reserve fund; and
c. The remaining is reserved as retained earnings to strengthen the Company’s capital, resulting in no dividends of
2022 distributed to the Company’s Shareholders.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Mata Acara 2: Penunjukan akuntan publik lndependen untuk mengaudit Laporan Keuangan Tahunan Perseroan
tahun buku 2023.
Agenda - Item 2: To appoint an independent public accountant to audit the Company’s Annual Financial Statements for
the 2023 financial year.
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 20.048.320.068 saham / Shares 245.000 saham / Shares 0 saham / Shares
Keputusan Memberikan wewenang kepada Dewan Komisaris Perseroan untuk:
a. Berdasarkan pertimbangan Komite Audit Perseroan, menunjuk akuntan publik independen yang akan mengaudit
Laporan Posisi Keuangan, Laporan Laba Rugi dan Penghasilan Komprehensif Lain serta bagian lainnya dari Laporan
Keuangan Perseroan tahun 2023; dan
b. Menetapkan besarnya honorarium bagi akuntan publik independen serta persyaratan lainnya berkenaan dengan
penunjukan tersebut.
Resolutions Authorized the Company’s Board of Commissioners to conduct the following actions:
a. Based on the Company’s Audit Committee considerations, appointing an independent public accountant who will
audit the Statements of Financial Position, Statements of Profit and Loss and Other Comprehensive Income, and
other parts of the Company’s Financial Statements for 2023; and
b. Determining the honorarium amount for the independent public accountant and other requirements regarding the
appointment.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 145
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
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Mata Acara 3: Penetapan besarnya gaji dan tunjangan lainnya bagi anggota Direksi Perseroan serta penetapan honorarium
dan tunjangan lainnya bagi anggota Dewan Komisaris Perseroan.
Agenda - Item 3: To determine the amount of salary and other benefits for members of the Board of Directors and to
determine the honorarium and other benefits for members of the Board of Commissioners.
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Setuju / Agree Abstain Tidak Setuju / Disagree
Voting Results 20.047.516.568 saham / Shares 248.500 saham / Shares 800.000 saham / Shares
Keputusan Dengan memperhatikan rekomendasi dari Komite Remunerasi dan Nominasi sesuai dengan ketentuan Pasal 10 Ayat 3
dan Pasal 13 Ayat 4 Anggaran Dasar Perseroan menyetujui untuk:
a. Melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menentukan besarnya gaji dan tunjangan
lainnya bagi anggota Direksi Perseroan;
b. Memberikan wewenang kepada rapat Dewan Komisaris Perseroan untuk menetapkan honorarium dan tunjangan
lainnya bagi anggota Dewan Komisaris Perseroan;
c. Melimpahkan wewenang kepada rapat Dewan Komisaris Perseroan untuk menentukan pembagian gaji, honorarium
dan tunjangan lainnya diantara masing-masing anggota Direksi dan Dewan Komisaris Perseroan.
Resolutions Agreed to conduct the following actions by observing the Remuneration and Nomination Committee’s
recommendations in accordance with the provisions of Article 10 Paragraph 3 and Article 13 Paragraph 4 of the
Company’s Articles of Association:
a. Delegating authority to the Board of Commissioners to determine the amount of salary and other benefits for
members of the Board of Directors;
b. Granting authority to the Board of Commissioners’ meeting to determine the honorarium and other benefits for
members of the Board of Commissioners;
c. Delegating authority to the Board of Commissioners’ meeting to determine the distribution of salary, honorarium,
and other benefits among each member of the Board of Directors and Board of Commissioners.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
Mata Acara 4: Laporan Realisasi Penggunaan Dana dalam rangka Penambahan Modal dengan Hak Memesan Efek Terlebih
Dahulu II (PMHMETD II).
Agenda - Item 4: To report the Realization of Use of Proceeds in the framework of Capital Increase with Pre-emptive Rights II
(PMHMETD II).
Jumlah Pemegang Saham Tidak ada pertanyaan dan/atau pendapat dari Pemegang Saham yang hadir.
yang Bertanya
Total Shareholders who There are no questions and/or opinions from the Shareholders present.
Ask Questions
Hasil Pengambilan Suara Tidak dilakukan pengambilan suara, karena hanya bersifat laporan.
Voting Results Voting is not necessary due to this item only refers to a report.
Keputusan Mata acara rapat keempat hanya bersifat laporan, maka tidak dilakukan pengambilan keputusan.
Resolutions Item 4 of the meeting agenda was only a report, and thus, no resolution was adopted.
Realisasi Telah direalisasikan sepenuhnya.
Realization Has been fully realized.
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Pelaksanaan RUPS Tahun 2022 GMS Implementation in 2022
Sepanjang tahun 2022, Perseroan telah menyelenggarakan Throughout 2022, the Company held one Annual GMS on
1 kali RUPS Tahunan pada tanggal 24 Juni 2022 dan 1 kali June 24, 2022, and one Extraordinary GMS on September
RUPS Luar Biasa pada tanggal 26 September 2022. di Hotel 26, 2022, at Hotel Grand Tropic Suites, Sakura Room, Jl.
Grand Tropic Suites, Sakura Room, Jl. Letjen S. Parman Kav. 3, Letjen S. Parman Kav. 3, Jakarta Barat. The Company
Jakarta Barat. Perseroan menunjuk pihak independen appointed independent parties for the Annual GMS and
untuk RUPS Tahunan dan RUPS Luar Biasa yaitu PT Datindo Extraordinary GMS, namely PT Datindo Entrycom as the
Entrycom selaku Biro Administrasi Efek dalam melakukan Share Registrar Bureau to count votes and Notary Hannywati
perhitungan suara dan dan selanjutnya divalidasi oleh Gunawan, SH to conduct validation.
Notaris Hannywati Gunawan, SH.
Tindak Lanjut Keputusan RUPS Tahunan Follow-up of the 2022 Annual GMS and
dan RUPS Luar Biasa 2022 Extraordinary GMS Resolutions
Seluruh keputusan RUPS Tahunan dan RUPS Luar Biasa All resolutions of the 2022 Annual GMS and
2022 telah direalisasikan sepenuhnya di tahun 2023 yang Extraordinary GMS were fully realized in 2023, with
diuraikan sebagai berikut: details as follows:
Hasil Keputusan RUPS Tahunan 24 Juni 2022 Hasil Keputusan RUPS Luar Biasa 26 September 2022
Annual GMS Resolutions June 24, 2022 Annual GMS Resolutions September 26, 2022
Mata Acara 1 / Agenda - Item 1: Mata Acara 1 / Agenda - Item 1:
1. Menyetujui dan mengesahkan Laporan Keuangan Tahunan Perseroan, 1. Menyetujui penerbitan saham baru melalui PMHMETD II sebanyak-
Laporan Direksi, dan Laporan Tugas Pengawasan Dewan Komisaris Perseroan banyaknya 7.500.000.000 saham dengan nilai nominal Rp100,- per
tahun 2021 dan memberikan pembebasan tanggung jawab sepenuhnya saham sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan
kepada anggota Direksi Perseroan atas tindakan pengurusan dan kepada No. 32/POJK.04/2015 tentang Penambahan Modal Perusahaan
anggota Dewan Komisaris Perseroan atas tindakan pengawasan yang telah Terbuka Dengan Memberikan Hak Memesan Efek Terlebih Dahulu,
dijalankan selama tahun 2021; dan sebagaimana diubah dengan Peraturan Otoritas Jasa Keuangan
2. Menetapkan bahwa mengingat Perseroan masih menderita kerugian dalam No. 14/POJK.04/2019 tentang Perubahan atas Peraturan Otoritas Jasa
tahun-tahun buku sebelumnya, maka laba bersih Perseroan dalam tahun Keuangan No. 32/POJK.04/2015 tentang Penambahan Modal Perusahaan
buku 2021 yaitu sebesar Rp10.866.000.000,- akan digunakan seluruhnya Terbuka Dengan Memberikan Hak Memesan Efek Terlebih Dahulu; dan
untuk menutup kerugian tersebut, sehingga kepada Pemegang Saham tidak 2. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk:
dibagikan dividen untuk tahun 2021. a. Menetapkan jumlah saham yang ditawarkan dalam PMHMETD II;
1. Approved and ratified the Company’s Annual Financial Statements, Board b. Menetapkan harga pelaksanaan PMHMETD II;
of Directors’ Report, and the Board of Commissioners’ Supervisory Report c. Melakukan segala tindakan yang diperlukan dalam pelaksanaan
for 2021, and granted full release and discharge to members of the Board PMHMETD II dengan memperhatikan peraturan perundang-undangan
of Directors for their management actions and to members of the Board of yang berlaku; dan
Commissioners for their supervisory actions, which they carried out during 3. Melakukan peningkatan modal ditempatkan dan modal disetor setelah
2021; and pelaksanaan PMHMETD II.
2. Appropriated that considering the Company still suffered losses in the 1. Approved the issuance of new shares through PMHMETD II of a
previous financial years, the Company’s net profit for 2021 amounting to maximum of 7,500,000,000 shares with a nominal value of Rp100
Rp10,866,000,000 will be used entirely to cover these losses, and therefore, per share as referred to in Financial Services Authority Regulation
dividends are not distributed to the Shareholders for 2021. No. 32/POJK.04/2015 on Capital Increase for Public Companies by
Providing Pre-emptive Rights, as amended by Financial Services
Mata Acara 2 / Agenda - Item 2 : Authority Regulation No. 14/POJK.04/2019 on Amendments to Financial
Memberikan wewenang kepada Dewan Komisaris Perseroan untuk menunjuk Services Authority Regulation No. 32/POJK.04/2015 on Capital Increase
akuntan publik independen yang akan mengaudit Laporan Posisi Keuangan, for Public Companies by Providing Pre-emptive Rights; and
Laporan Laba Rugi dan Penghasilan Komprehensif Lain serta bagian lainnya dari 2. Granted power and authority to the Board of Directors to:
Laporan Keuangan Perseroan tahun 2022 dan menetapkan besarnya honorarium a. Determine the number of shares offered in PMHMETD II;
bagi akuntan publik independen tersebut serta persyaratan lainnya berkenaan b. Set the PMHMETD II execution price;
dengan penunjukan tersebut. c. Take all necessary actions in executing PMHMETD II with due
Authorized the Company’s Board of Commissioners to appoint an independent observance of the applicable laws and regulations; and
public accountant, who will audit the Statements of Financial Position, 3. Increased the issued and paid-up capital after the execution of
Statements of Profit or Loss and Other Comprehensive Income, and other parts PMHMETD II.
of the Company’s Financial Statements for 2022, and determined the honorarium
amount for the independent public accountant and other requirements
regarding the appointment.
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Hasil Keputusan RUPS Tahunan 24 Juni 2022 Hasil Keputusan RUPS Luar Biasa 26 September 2022
Annual GMS Resolutions June 24, 2022 Annual GMS Resolutions September 26, 2022
Mata Acara 3 / Agenda - Item 3: Mata Acara 2 / Agenda - Item 2:
Menyetujui untuk melimpahkan wewenang kepada Dewan Komisaris Perseroan 1. a. Memberhentikan dengan hormat Sugiarto Surjadi selaku
untuk menentukan besarnya gaji, honorarium, dan tunjangan lainnya bagi Direktur Perseroan, dengan tidak lupa menyampaikan terima kasih
anggota Direksi dan anggota Dewan Komisaris Perseroan yang sebesar-besarnya atas jasa jasa yang terlah diberikan kepada
Approved to delegate authority to the Board of Commissioners to determine the Perseroan selama menjabat;
amount of salary, honorarium, and other benefits for members of the Board of b. Mengangkat Suroso dan Arif Wicaksono selaku para Direktur
Directors and members of the Board of Commissioners. Perseroan; dan
c. Mengangkat Gunawan Taslim, selaku Komisaris Independen
Mata Acara 4 / Agenda - Item 4: Perseroan.
1. Dengan memperhatikan rekomendasi dari Komite Remunerasi dan Nominasi Sehingga dengan demikian, terhitung sejak diperolehnya persetujuan
serta dari Dewan Komisaris Perseroan: Otoritas Jasa Keuangan untuk perubahan susunan masing-masing
a. Memberhentikan dengan hormat Lenny Sugihat selaku Presiden Komisaris anggota Direksi dan Dewan Komisaris Perseroan yang telah
Independen Perseroan, untuk selanjutnya diangkat sebagai Presiden diputuskan dalam RUPS Tahunan Perseroan yang diselenggarakan
Direktur Perseroan; pada tanggal 24 Juni 2022 dan dalam rapat tersebut sampai dengan
b. Memberhentikan dengan hormat Marcello Theodore Taufik selaku sisa masa jabatan anggota Direksi dan Dewan Komisaris Perseroan
Komisaris Perseroan, untuk selanjutnya diangkat sebagai Presiden lainnya yang sedang menjabat yakni sampai dengan penutupan RUPS
Komisaris Perseroan; Tahunan Perseroan yang akan diselenggarakan pada tahun 2024.
c. Memberhentikan dengan hormat Sudarto selaku Wakil Presiden Komisaris 2. Memberi kuasa kepada Direksi Perseroan dangan hak substitusi, untuk
Independen Perseroan, untuk selanjutnya diangkat sebagai Komisaris menyatakan kembali keputusan yang telah diambil dalam mata acara
Independen Perseroan; rapat kedua dalam suatu akta notaris dan selanjutnya memberitahukan
d. Memberhentikan dengan hormat Lisawati selaku Presiden Direktur pada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dan
Perseroan, untuk selanjutnya diangkat sebagai Wakil Presiden Komisaris mendaftarkan pada daftar perusahaan serta untuk maksud tersebut
Perseroan; dan melakukan segala tindakan yang disyaratkan oleh peraturan perundang-
e. Mengangkat Agoes Roediyanto selaku Direktur Perseroan. undangan yang berlaku.
2. Segera setelah diperolehnya persetujuan Otoritas Jasa Keuangan untuk 1. a. Honorably dismissed Sugiarto Surjadi as the Director of the Company,
perubahan susunan masing-masing anggota Direksi dan Dewan Komisaris by expressing deepest gratitude for the services rendered to the
Perseroan, memberi kuasa kepada Direksi Perseroan dengan hak substitusi, Company during his term of office;
untuk menyatakan kembali keputusan yang telah diambil dalam mata acara b. Appointed Suroso and Arif Wicaksono as Directors of the Company; and
rapat keempat dalam suatu akta notaris dan selanjutnya memberitahukan c. Appointed Gunawan Taslim, as the Company’s Independent
pada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dan Commissioner.
mendaftarkan pada daftar perusahaan serta untuk maksud tersebut [Therefore, as of the approval from the Financial Services Authority
melakukan segala tindakan yang disyaratkan oleh peraturan perundang- for changes to the composition of the Board of Directors and Board of
undangan yang belaku. Commissioners of the Company, which was resolved at the Company’s
1. With due regard to recommendations from the Remuneration and Nomination Annual GMS held on June 24, 2022, and until the remaining term of office
Committee and from the Board of Commissioners: of other members of the Board of Directors and Board of Commissioners
a. Honourably dismissed Lenny Sugihat as Independent President of the Company who are currently serving, which is until the closing of
Commissioner, to be subsequently appointed as President Director; the Company’s Annual GMS which will be held in 2024.
b. Honourably dismissed Marcello Theodore Taufik as Commissioner, to be 2. Authorized the Board of Directors of the Company with the substitution
subsequently appointed as President Commissioner; right, to restate the resolutions adopted in the second item of the
c. Honourably dismissed Sudarto as Independent Vice President Commissioner, meeting agenda in a notarial deed, and then to notify the Minister of
to be subsequently appointed as Independent Commissioner; Law and Human Rights of the Republic of Indonesia and register in the
d. Honourably dismissed Lisawati as President Director, to be subsequently Company Register and for this purpose, to perform all actions required
appointed as Vice President Commissioner; and by the applicable laws and regulations.
e. Appointed Agoes Roediyanto as Director of the Company.
2. Authorized the Board of Directors of the Company with the substitution
right, immediately after obtaining approval from the Financial Services
Authority for changes to the composition of the Board of Directors and Board
of Commissioners of the Company, to restate the resolutions adopted in the
fourth item of the meeting agenda in a notarial deed, and then to notify the
Minister of Law and Human Rights of the Republic of Indonesia and register in
the Company Register and for this purpose, to perform all actions required by
the applicable laws and regulations.
Mata Acara 5 / Agenda - Item 5:
Laporan Realisasi Penggunaan Dana dalam rangka Penambahan Modal dengan
Hak Memesan Efek Terlebih Dahulu I (PMHMETD I).
To report the Realization of Use of Proceeds in the framework of Capital
Increase with Pre-emptive Rights I (PMHMETD I).
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Dewan Komisaris
Board of Commissioners
Sebagai organ utama Bank, Dewan Komisaris memiliki fungsi As the Bank’s main organ, the Board of Commissioners has
untuk melakukan pengawasan atas tindakan pengurusan the function of supervising management actions performed
yang dilakukan oleh Direksi dan memberikan arahan by the Board of Directors, providing direction to the Board
kepada Direksi dalam pengelolaan Bank serta memastikan of Directors in managing the Bank, and ensuring that all
terpenuhinya kepentingan seluruh pemangku kepentingan stakeholders’ interests are met based on GCG principles and
berdasarkan prinsip-prinsip GCG dan peraturan perundang- the applicable laws and regulations.
undangan yang berlaku.
Pedoman dan Tata Tertib Kerja Dewan Board of Commissioners Charter
Komisaris
Dalam menjalankan tugas dan tanggung jawabnya, Dewan In carrying out its duties and responsibilities, the Board
Komisaris berpedoman pada Pedoman dan Tata Tertib Kerja of Commissioners refers to the Board of Commissioners’
Dewan Komisaris Perseroan yang telah diperbarui pada Charter of the Company, updated on January 3, 2023,
tanggal 3 Januari 2023, sehingga setiap anggota Dewan so that each member of the Board of Commissioners
Komisaris dapat melaksanakan fungsi pengawasan yang can perform supervisory functions effectively,
efektif, efisien, akuntabel, transparan, dan independen. efficiently, accountably, transparently, and independently.
Jumlah, Komposisi, Kriteria, dan Number, Composition, Criteria, and
Independensi Dewan Komisaris Independency of the Board of Commissioners
Jumlah Number
Jumlah anggota Dewan Komisaris Perseroan pada tahun The number of the Company’s Board of Commissioners in
2023 berjumlah 4 orang. Hal ini tidak melampaui jumlah 2023 was 4 members. This does not exceed the number of
Direksi, yakni sebanyak 6 orang, sehingga telah memenuhi Board of Directors, consisting of 6 members, and thus, it
ketentuan Otoritas Jasa Keuangan. meets the provisions of the Financial Services Authority.
Komposisi Composition
Selama tahun 2023, telah terjadi beberapa kali perubahan Throughout 2023, there were several changes to the
komposisi Dewan Komisaris Perseroan yang diuraikan composition of the Company’s Board of Commissioners,
sebagai berikut: described as follows:
Periode 1 Januari 2023–14 Maret 2023 Period of January 1, 2023–March 14, 2023
Komposisi anggota Dewan Komisaris Perseroan periode The composition of the Company’s Board of Commissioners
1 Januari 2023–14 Maret 2023 sebanyak 4 orang. Adapun for the period of January 1, 2023–March 14, 2023
komposisi dan dasar hukum pengangkatan Dewan Komisaris consisted of 4 members. The composition and legal basis
dapat dilihat pada tabel berikut: for the appointment of the Board of Commissioners
can be seen in the following table:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Marcello Theodore Taufik
President Commissioner Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Wakil Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Lisawati
Vice President Commissioner Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Sudarto
Independent Commissioner Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Komisaris Independen Keputusan RUPS Luar Biasa tanggal 26 September 2022 (26 Desember 2022-14 Maret 2023).
Gunawan Taslim
Independent Commissioner Extraordinary GMS Resolutions dated September 26, 2022 (December 26, 2022-March 14, 2023).
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Periode 14 Maret 2023-Sekarang Period of March 14, 2023-Present
Berdasarkan keputusan RUPS Luar Biasa tanggal The Extraordinary GMS Resolutions dated March 14, 2023,
14 Maret 2023 menyetujui pembatalan pengangkatan approved to cancel the appointment of Gunawan Taslim as
Gunawan Taslim sebagai Komisaris Independen Perseroan Independent Commissioner and approved the appointment
serta menyetujui pengangkatan Trisna Chandra selaku of Trisna Chandra as Independent Commissioner of the
Komisaris Independen Perseroan. Namun pengangkatan Company. However, the appointment of Trisna Chandra
Trisna Chandra sebagai Komisaris Independen as Independent Commissioner is effective after obtaining
terhitung efektif setelah memperoleh persetujuan fit approval for the fit and proper test, thus, the composition
and proper test, sehingga komposisi Dewan Komisaris of the Company's Board of Commissioners for the period
Perseroan periode 1 Mei 2023–sekarang tetap berjumlah of May 1, 2023 – present remains at 4 members. The
4 orang. Adapun komposisi dan dasar hukum penunjukkan composition and legal basis for the appointment of the
Dewan Komisaris dapat dilihat pada tabel berikut: Board of Commissioners can be seen in the following table:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Marcello Theodore Taufik
President Commissioner Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Wakil Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Lisawati
Vice President Commissioner Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Sudarto
Independent Commissioner Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Komisaris Independen Akta Pernyataan Keputusan Rapat No. 133 tanggal 14 April 2023 (2023-2024).
Trisna Chandra
Independent Commissioner Deed of Meeting Resolutions No. 133 dated April 14, 2023 (2023-2024).
Kriteria Criteria
Seluruh anggota Dewan Komisaris Perseroan telah All members of the Board of Commissioners have met
memenuhi kriteria yang disyaratkan oleh Peraturan Otoritas the criteria required by the Financial Services Authority
Jasa Keuangan No. 33/POJK.04/2014 tentang Direksi dan Regulation No. 33/POJK.04/2014 on Board of Directors and
Dewan Komisaris Emiten atau Perusahaan Publik serta telah Board of Commissioners of Issuers or Public Companies,
melalui uji kemampuan dan kepatutan (fit and proper test) and have passed the fit and proper test from the Financial
dari Otoritas Jasa Keuangan. Services Authority.
Independensi Independency
Perseroan menjamin independensi seluruh anggota Dewan The Company guarantees the independency of all members
Komisaris dalam menjalankan tugas dan tanggung jawabnya. of the Board of Commissioners in performing their duties
Dewan Komisaris juga senantiasa bersikap profesional untuk and responsibilities. The Board of Commissioners behaves
memberikan kontribusi bagi kemajuan Bank. professionally to contribute to the progress of the Bank.
Penilaian Kemampuan dan Kepatutan Board of Commissioners’ Fit and
Dewan Komisaris Proper Test
Seluruh calon anggota Dewan Komisaris wajib dinyatakan lulus Candidates for members of the Board of Commissioners
dalam uji kemampuan dan kepatutan yang dilakukan oleh must be declared passing the fit and proper test conducted
Otoritas Jasa Keuangan berdasarkan Peraturan Otoritas Jasa by the Financial Services Authority based on the Financial
Keuangan No. 27/POJK.03/2016 tentang Penilaian Kemampuan Services Authority Regulation No. 27/POJK.03/2016 on
dan Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. Fit and Proper Test for Main Parties of Financial Services
Informasi pelaksanaan uji kemampuan dan kepatutan Dewan Institutions. Information on fit and proper test of the Board
Komisaris Perseroan diuraikan sebagai berikut: of Commissioners is described as follows:
Tanggal Persetujuan Otoritas
Nama Jabatan Pelaksana Hasil Jasa Keuangan
Name Position Executor Result Financial Services Authority
Approval Date
Marcello Theodore Taufik Presiden Komisaris Otoritas Jasa Keuangan Lulus 22 November 2022
President Commissioner Financial Services Authority Passed November 22, 2022
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Tanggal Persetujuan Otoritas
Nama Jabatan Pelaksana Hasil Jasa Keuangan
Name Position Executor Result Financial Services Authority
Approval Date
Lisawati Wakil Presiden Komisaris Otoritas Jasa Keuangan Lulus 22 November 2022
Vice President Commissioner Financial Services Authority Passed November 22, 2022
Sudarto Komisaris Independen Lulus 21 Agustus 2009
Bank Indonesia
Independent Commissioner Passed August 21, 2009
Trisna Chandra* Komisaris Independen Otoritas Jasa Keuangan Lulus 31 Maret 2023
Independent Commissioner Financial Services Authority Passed March 31, 2023
* Efektif menjabat sejak tanggal 1 Mei 2023. / Effectively serving since May 1, 2023.
Sertifikasi Manajemen Risiko Board of Commissioners’ Risk
Dewan Komisaris Management Certification
Sesuai dengan Peraturan Bank Indonesia No. 11/19/PBI/2009 In accordance with Bank Indonesia Regulation No. 11/19/PBI/2009
tentang Sertifikasi Manajemen Risiko bagi Pengurus dan on Risk Management Certification for Management and Officers
Pejabat Bank Umum, salah satu syarat umum dan standarisasi of Commercial Banks, one of the general requirements and
kompetensi serta keahlian manajemen Perseroan yaitu standardization of competence and expertise of the Company’s
dengan dimilikinya sertifikasi manajemen risiko. Kepemilikan management is to have risk management certification. The risk
sertifikasi manajemen risiko oleh Dewan Komisaris Perseroan management certification of the Board of Commissioners is
diuraikan sebagai berikut: described as follows:
Nama Jabatan Jenjang Masa Berlaku Penyelenggara
Name Position Level Validity Period Organizer
Presiden Komisaris Jenjang 6 2 Juli 2019-12 Desember 2023 Lembaga Sertifikasi Profesi Perbankan
Marcello Theodore Taufik
President Commissioner Level 6 July 2, 2019-December 12,2023 Banking Professional Certification Institution
Wakil Presiden Komisaris Jenjang 7 30 Maret 2022-26 April 2024 Lembaga Sertifikasi Profesi Perbankan
Lisawati
Vice President Commissioner Level 7 March 30, 2022-April 26, 2024 Banking Professional Certification Institution
Komisaris Independen Jenjang 6 13 Juli 2020-30 Juli 2023 Lembaga Sertifikasi Profesi Perbankan
Sudarto
Independent Commissioner Level 6 July 13, 2020-July 30, 2023 Banking Professional Certification Institution
Komisaris Independen Jenjang 6 12 Agustus 2022-13 Agustus 2024 Lembaga Sertifikasi Profesi Perbankan
Trisna Chandra*
Independent Commissioner Level 6 August 12, 2022-August 13, 2024 Banking Professional Certification Institution
* Efektif menjabat sejak tanggal 1 Mei 2023. / Effectively serving since May 1, 2023.
Tugas dan Tanggung Jawab Duties and Responsibilities of
Dewan Komisaris the Board of Commissioners
Dewan Komisaris memiliki tugas dan tanggung jawab yang The Board of Commissioners has duties and responsibilities,
tercantum dalam Pedoman dan Tata Tertib Kerja Dewan as stated in the Board of Commissioners' Charter, which are
Komisaris yang diuraikan sebagai berikut: described as follows:
1. Melakukan pengawasan dan bertanggung jawab atas 1. Supervising and being responsible for supervising
pengawasan terhadap kebijakan pengurusan, jalannya management policies, management course in general,
pengurusan pada umumnya, memberi nasihat kepada providing advice to the Board of Directors, and ensuring
Direksi, dan memastikan terselenggaranya prinsip- the implementation of GCG principles in every business
prinsip GCG dalam setiap kegiatan usaha Bank; activity of the Bank;
2. Menjalankan fungsi pengawasan sesuai dengan 2. Carrying out supervisory function in accordance with the
kewenangan dan tanggung jawabnya sebagaimana authority and responsibility as stipulated in the Articles
diatur dalam Anggaran Dasar, Keputusan RUPS, dan of Association, GMS Resolutions, and other applicable
ketentuan hukum lainnya yang berlaku berdasarkan legal provisions based on the principle of prudence;
prinsip kehati-hatian;
3. Mengarahkan, memantau, dan mengevaluasi pelaksanaan 3. Directing, monitoring, and evaluating the implementation
kebijakan strategis Bank; of the Bank's strategic policies;
4. Dilarang terlibat dalam pengambilan keputusan kegiatan 4. Prohibited from being involved in making decisions on
operasional Bank sebagaimana diatur dalam ketentuan the Bank’s operational activities as stipulated in the
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Bank Indonesia dan/atau Otoritas Jasa Keuangan dan provisions of Bank Indonesia and/or Financial Services
peraturan perundang-undangan yang berlaku lainnya; Authority and other applicable laws and regulations;
5. Memastikan bahwa Direksi telah menindaklanjuti 5. Ensuring that the Board of Directors has followed up on the
temuan hasil pemeriksaan Satuan Kerja Audit Intern, findings of Internal Audit Division, external auditors, the
auditor eksternal, pengawasan Otoritas Jasa Keuangan supervision results by Financial Services Authority and/or
dan/atau hasil pengawasan otoritas pemerintah lainnya; the supervision results by other government authorities;
6. Memberitahukan kepada Otoritas Jasa Keuangan paling 6. Notifying the Financial Services Authority, no later than
lambat 7 hari kerja sejak ditemukannya: 7 working days after discovering:
a. Pelanggaran peraturan perundang-undangan di a. Violation of laws and regulations in the field of
bidang keuangan dan perbankan; dan financial and banking; and
b. Keadaan yang membahayakan kelangsungan usaha b. Conditions that endanger the Bank's business
Bank; continuity;
7. Membentuk komite-komite paling kurang: 7. Establishing committees of at least:
a. Komite Audit; a. Audit Committee;
b. Komite Pemantau Risiko; dan b. Risk Monitoring Committee; and
c. Komite Remunerasi dan Nominasi c. Remuneration and Nomination Committee
Pengangkatan pihak independen anggota Komite Independent members of the Committee are appointed
dilakukan oleh Direksi berdasarkan keputusan rapat by the Board of Directors based on the Board of
Dewan Komisaris; Commissioners’ meeting decisions;
8. Memastikan bahwa Komite yang dibentuk dapat 8. Ensuring that the Committees formed can carry out their
menjalankan tugasnya secara efektif, sesuai dengan duties effectively, in accordance with the Bank's internal
regulasi dan kebijakan internal Bank; regulations and policies;
9. Memiliki pedoman dan tata tertib kerja yang bersifat 9. Having work guidelines and conduct that are binding for
mengikat bagi setiap anggota Dewan Komisaris; each member of the Board of Commissioners;
10. Memahami jenis-jenis risiko Bank dan memastikan 10. Understanding the types of Bank risks and ensuring that
bahwa Direksi telah mengambil langkah-langkah yang the Board of Directors has taken the necessary steps to
diperlukan dalam mengendalikan risiko Bank; control the Bank's risks;
11. Menyetujui kebijakan umum bidang perkreditan, 11. Approving general policies on credit, risk management,
manajemen risiko, kepatuhan, operasional, sistem compliance, operations, management information
informasi manajemen, manajemen sumber daya system, human resource management, treasury,
manusia, treasury, pengadaan barang dan jasa, anti procurement of goods and services, anti-money
pencucian uang dan pencegahan pendanaan terorisme laundering and counter-terrorist financing (AML/CFT), as
(APU/PPT), serta kebijakan-kebijakan umum lainnya. well as other general policies. Evaluation of the policy is
Evaluasi kebijakan tersebut dilakukan sekurang- carried out at least once in 3 years or a higher frequency
kurangnya 1 kali dalam 3) tahun atau frekuensi yang lebih in the event that there are changes in factors that
tinggi dalam hal terdapat perubahan faktor-faktor yang significantly influence the Bank's business activities;
memengaruhi kegiatan usaha Bank secara signifikan;
12. Mengesahkan dan mengkaji ulang secara berkala 12. Approving and periodically reviewing internal control
terhadap kebijakan sistem pengendalian intern dan system policies and overall strategy of the Bank. The
strategi bank secara menyeluruh. Dewan Komisaris Board of Commissioners ensures that the Board of
memastikan bahwa Direksi telah memantau efektivitas Directors has monitored the effectiveness of internal
pelaksanaan sistem pengendalian intern; control system implementation;
13. Dewan Komisaris yang diwakili oleh Presiden Komisaris 13. The Board of Commissioners, represented by the
wajib menandatangani laporan pengangkatan dan President Commissioner, must sign a report on the
penghentian Kepala Satuan Kerja Audit Intern ke appointment and termination of the Head of the Internal
Otoritas Jasa Keuangan paling lambat 10 hari setelah Audit Division to the Financial Services Authority no later
tanggal pengangkatan dan penghentian; than 10 days after the appointment and termination date;
14. Memastikan bahwa Laporan Pelaksanaan dan Pokok- 14. Ensuring that the Implementation Report and Main
Pokok Hasil Audit Intern termasuk informasi hasil audit Results of Internal Audit include information on
yang bersifat rahasia yang disampaikan kepada Otoritas confidential audit result which are submitted to the
Jasa Keuangan setiap semester paling lambat 1 bulan Financial Services Authority every semester no later
setelah akhir laporan; than 1 month after the end of the report;
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15. Menyetujui Rencana Strategis (Corporate Plan) dan 15. Approving the Strategic Plan (Corporate Plan) and Bank
Rencana Bisnis Bank (RBB) yang telah disusun Direksi; Business Plan (RBB) that have been prepared by the
Board of Directors;
16. Melaksanakan pengawasan terhadap pelaksanaan RBB 16. Supervising RBB implementation and submitting
dan menyampaikan Laporan Pengawasan RBB setiap a Supervision Report of RBB every semester to the
semester kepada Otoritas Jasa Keuangan paling lambat Financial Services Authority no later than 2 months after
2 bulan setelah akhir semester yang dimaksud; the end of the relevant semester;
17. Melaksanakan pengawasan terhadap pelaksanaan 17. Supervising the implementation of Payment Service
Penyedia Jasa Pembayaran dan menyampaikan Laporan Providers and submitting an annual Payment Service
Pengawasan Penyedia Jasa Pembayaran setiap tahun ke Provider Supervision Report to Bank Indonesia no later
Bank Indonesia paling lambat 4 bulan setelah tahun buku than 4 months after the end of the financial year; and
berakhir; serta
18. Menandatangani Laporan Tahunan yang telah disusun 18. Signing the Annual Report that has been prepared by
Direksi sesuai ketentuan yang berlaku, untuk diajukan the Board of Directors in accordance with applicable
dalam RUPS Tahunan. Jika tidak menandatangani regulations, to be submitted to the Annual GMS. If a
laporan tersebut, maka alasannya harus diberikan member does not sign the report, the reasons must be
secara tertulis. given in writing.
Etika Kerja Dewan Komisaris Board of Commissioners Work Ethics
Dalam melaksanakan tugas dan tanggung jawab, anggota In performing duties and responsibilities, members of the
Dewan Komisaris harus senantiasa bertindak sesuai dengan Board of Commissioners must always act in line with the
etika kerja sebagai berikut: following work ethics:
1. Dewan Komisaris dilarang memanfaatkan Bank untuk 1. The Board of Commissioners is prohibited from using the
kepentingan pribadi, keluarga, dan/atau pihak lain yang Bank for personal, family, and/or other party interests
dapat merugikan atau mengurangi keuntungan Bank; which may harm or reduce the Bank’s profit;
2. Dewan Komisaris dilarang mengambil dan/atau 2. The Board of Commissioners is prohibited from taking
menerima keuntungan pribadi dari Bank selain and/or receiving personal benefits from the Bank, other
remunerasi dan fasilitas lainnya yang ditetapkan RUPS; than remuneration and other facilities set by the GMS;
3. Dewan Komisaris wajib mengungkapkan dalam laporan 3. The Board of Commissioners must disclose the following
pelaksanaan GCG mengenai: matters in GCG implementation report:
a. Kepemilikan sahamnya, baik pada Bank maupun a. Share ownership, both in the Bank and in other
pada perusahaan lain, yang berkedudukan di dalam companies, domiciled inside and/or outside the
dan/atau di luar negeri; country;
b. Hubungan keuangan dan hubungan keluarga dengan b. Financial relationship and family relationship
anggota Dewan Komisaris lain, anggota Direksi dan/ with other members of Board of Commissioners,
atau Pemegang Saham Pengendali Perseroan; serta members of Board of Directors, and/or Controlling
Shareholders of the Company; and
c. Remunerasi dan fasilitas lain yang diterima. c. Remuneration and other facilities received.
Komisaris Independen Independent Commissioner
Komisaris Independen memiliki peranan penting dalam Independent Commissioners has an important role in
menjaga pelaksanaan pengawasan yang obyektif dan maintaining objective supervision and ensuring equality
memastikan kesetaraan dan kewajaran terhadap berbagai and fairness towards various interests, including the
kepentingan termasuk kepentingan Pemegang Saham interests of minority Shareholders. Pursuant to the
minoritas. Berdasarkan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation No. 17 of 2023 on
No. 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Bank Implementation of Governance for Commercial Banks, the
Umum, mengharuskan keberadaan komposisi Komisaris composition of Independent Commissioners is required
Independen minimal 50% dari jumlah keseluruhan anggota to at least be 50% of the total members of the Board of
Dewan Komisaris. Commissioners.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 153
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
"Per 31 Desember 2023, Bank Ganesha memiliki 2 Komisaris Independen dari
total 4 anggota Dewan Komisaris atau setara dengan 50% penempatan
Komisaris Independen dalam keanggotaan Dewan Komisaris. Dengan demikian,
Perseroan telah memenuhi ketentuan Otoritas Jasa Keuangan."
"As of December 31, 2023, Bank Ganesha has 2 Independent Commissioners from a total of
4 members of the Board of Commissioners or equivalent to 50% of Independent
Commissioners’ placement in the composition of the Board of Commissioners. Thus, the
Company has complied with the provisions of the Financial Services Authority."
Kriteria Komisaris Independen Independent Commissioner Criteria
Persyaratan diangkatnya anggota Komisaris Independen The requirements for appointing Independent
minimal sama dengan persyaratan untuk mengangkat anggota Commissioners are at least the same as those for appointing
Komisaris Non Independen ditambah dengan beberapa aturan Non-Independent Commissioners, plus several other
lain yang termaktub dalam Peraturan Otoritas Jasa Keuangan rules set out in Financial Services Authority Regulation
No. 33/POJK.04/2014 sebagaimana berikut ini: No. 33/POJK.04/2014 as follows:
Kriteria Komisaris Independen Trisna
Sudarto
Independent Commissioner Criteria Chandra*
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk merencanakan, memimpin,
mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu 6 bulan terakhir, kecuali untuk pengangkatan kembali
sebagai Komisaris Independen Perseroan pada periode berikutnya.
Not a person who works or has the authority and responsibility to plan, lead, control, or supervise the Company’s activities
within the last 6 months, except for reappointment as the Company’s Independent Commissioner in the following period.
Tidak mempunyai saham, baik langsung maupun tidak langsung pada Perseroan.
Has no shares, either directly or indirectly, in the Company.
Tidak mempunyai hubungan afiliasi dengan Perseroan, anggota Dewan Komisaris, anggota Direksi, atau Pemegang Saham
Utama Perseroan.
Has no affiliation with the Company, members of the Board of Commissioners, members of the Board of Directors, or the
Major Shareholders of the Company.
Tidak mempunyai hubungan usaha, baik langsung maupun tidak langsung yang berkaitan dengan kegiatan usaha Perseroan.
Has no business relationship, either directly or indirectly, related to the Company’s business activities.
* Efektif menjabat sejak tanggal 1 Mei 2023. / Effectively serving since May 1, 2023.
Pernyataan Independensi Komisaris Independen Statement of Independency of Independent
Commissioner
Masing-masing Komisaris Independen Bank telah membuat Each Independent Commissioner of the Bank has prepared
Surat Pernyataan Independensi sesuai dengan aspek a Statement of Independency in accordance with the
independensi yang mengacu pada ketentuan Peraturan independence aspect which refers to the provisions of
Otoritas Jasa Keuangan No. 33/POJK.04/2014 pasal 25 Financial Services Authority Regulation No. 33/POJK.04/2014
ayat 1 tentang Direksi dan Dewan Komisaris Emiten atau Article 25 paragraph 1 on Board of Directors and Board of
Perusahaan Publik. Commissioners of Issuers or Public Companies.
Rapat Dewan Komisaris Board of Commissioners’ Meeting
Kebijakan Pelaksanaan Rapat
Policy Meeting Implementation
Rapat Dewan Komisaris diatur dalam Pedoman Rapat Internal Dewan Komisaris Rapat Gabungan dengan Direksi
dan Tata Tertib Kerja Dewan Komisaris Perseroan. Board of Commissioners’ Internal Meeting Joint Meeting with Board of Directors
Board of Commissioners’ meetings are regulated Diadakan minimal 1 kali dalam 2 bulan. Diadakan minimal 1 kali dalam 4 bulan.
in the Company’s Board of Commissioners Charter. Held at least once every 2 months. Held at least once every 4 months.
PT Bank Ganesha Tbk
154 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Informasi terkait tingkat kehadiran Dewan Komisaris dalam Information on attendance level of the Board of
rapat internal, rapat gabungan dengan Direksi, dan RUPS Commissioners at internal meetings, joint meetings with
tahun 2023 diuraikan sebagai berikut: Board of Directors, and the 2023 GMS is described as follows:
Rapat Gabungan dengan Direksi
Rapat Dewan Komisaris RUPS Tahunan dan Luar Biasa
Joint Meeting with Board of
Board of Commissioners’ Meeting Annual and Extraordinary GMS
Directors
Nama dan Jabatan
Name and Position Jumlah Jumlah Jumlah
Jumlah Jumlah Jumlah
Rapat Rapat Rapat
Kehadiran Kehadiran Kehadiran
Number (%) Number (%) Number (%)
Total Total Total
of of of
Attendance Attendance Attendance
Meetings Meetings Meetings
Marcello Theodore Taufik
Presiden Komisaris 13 12 92,31 7 7 100,00 2 2 100,00
President Commissioner
Lisawati
Wakil Presiden Komisaris 13 13 100,00 7 7 100,00 2 2 100,00
Vice President Commissioner
Sudarto
Komisaris Independen 13 13 100,00 7 7 100,00 2 2 100,00
Independent Commissioner
Trisna Chandra*
Komisaris Independen 12 12 100,00 5 5 100,00 2 2 100,00
Independent Commissioner
* Efektif menjabat sejak tanggal 1 Mei 2023. / Effectively serving since May 1, 2023.
Pelaksanaan Tugas Dewan Komisaris Implementation of Board of Commissioners’
Duties
Selama tahun 2023, fokus pengawasan Dewan Komisaris In 2023, the Board of Commissioners’ supervisory focus
mencakup beberapa aspek penting, meliputi: covered several important aspects, including:
1. Mengawasi kebijakan Direksi terhadap realisasi RBB; 1. Supervising the Board of Directors' policies regarding
the realization of RBB;
2. Menunjuk kantor akuntan publik; 2. Appointing a public accounting firm;
3. Mengevaluasi tindak lanjut temuan Satuan Kerja Audit 3. Evaluating the follow-up to the findings of Internal Audit
Intern; Division;
4. Mengevaluasi laporan profil risiko; 4. Evaluating the risk profile report;
5. Mengevaluasi pelaksanaan fungsi kepatuhan; 5. Evaluating the implementation of compliance function;
6. Mengevaluasi sistem pengendalian internal; 6. Evaluating the internal control system;
7. Mengevaluasi atas tindak lanjut pemeriksaaan Otoritas 7. Evaluating the follow-up of the Financial Services
Jasa Keuangan; Authority audit;
8. Mengevaluasi dan penetapan limit risk appetite dan risk 8. Evaluating and determining risk appetite and risk
tolerance; serta tolerance limits; and
9. Memberikan persetujuan atas keputusan operasional 9. Approving operational decisions taken by the Board
yang telah diambil oleh Direksi sebagaimana diatur of Directors as stipulated in the Company's Articles of
dalam Anggaran Dasar Perseroan. Persetujuan Dewan Association. The Board of Commissioners’ approval
Komisaris dalam pengambilan keputusan operasional in making operational decisions is part of the early
dimaksud merupakan bagian dari upaya pengawasan monitoring efforts carried out by the Board of
dini yang dilakukan oleh Dewan Komisaris dan tidak Commissioners and does not negate the Board of
meniadakan tanggung jawab Direksi atas pelaksanaan Directors’ responsibility to manage the Company.
pengurusan Perseroan.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 155
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Rekomendasi, Evaluasi, dan Persetujuan Recommendation, Evaluation, and Approval
Dewan Komisaris of the Board of Commissioners
Sepanjang tahun 2023, Dewan Komisaris telah mengeluarkan Throughout 2023, the Board of Commissioners issued
rekomendasi, evaluasi, dan persetujuan sebagai upaya recommendation, evaluation, and approval as an effort to
perbaikan kinerja Perseroan, antara lain: improve the Company’s performance, among others:
1. Evaluasi terhadap Kinerja Satuan Kerja Audit Intern 1. Evaluation of the Performance of Bank Ganesha Internal
Bank Ganesha secara Triwulanan; Audit Division on a Quarterly basis;
2. Persetujuan Pemberhentian Kepala Satuan Kerja Audit 2. Approval of Dismissal of Head of Internal Audit Division;
Intern;
3. Persetujuan Pengangkatan Kepala Satuan Kerja Audit 3. Approval of the Appointment of new Head of the Internal
Intern yang baru; Audit Division;
4. Persetujuan Perubahan Keanggotaan Komite-Komite 4. Approval of Changes in Membership of Committees
dibawah Dewan Komisaris; under the Board of Commissioners;
5. Evaluasi Penggunaan Jasa Akuntan Publik dan Kantor 5. Evaluation of the Use of Services of Public Accountants
Akuntan Publik yang Melaksanakan General Audit Bank and Public Accounting Firms that Have Conducted
Ganesha Tahun 2022; General Audit of Bank Ganesha in 2022;
6. Persetujuan Penunjukan Pihak Independen untuk Kaji 6. Approval of the Appointment of Independent Party to
Ulang Fungsi Audit Intern Bank Ganesha; Review the Internal Audit Function of Bank Ganesha;
7. Evaluasi terhadap Pelaksanaan Direktur yang 7. Evaluation of the Implementation of the Director in
Membawahi Fungsi Kepatuhan; Charge of Compliance Function;
8. Persetujuan Penunjukkan Akuntan Publik dan Kantor 8. Approval of the Appointment of Public Accountant and
Akuntan Publik yang akan melakukan General Audit Public Accounting Firm that would conduct General
Bank Ganesha tahun 2023; serta Audit of Bank Ganesha in 2023; and
9. Persetujuan Perubahan Struktur Organisasi Bank 9. Approval of Changes to the Organizational Structure of
Ganesha. Bank Ganesha.
Direksi
Board of Directors
Direksi merupakan organ tata kelola yang berwenang dan The Board of Directors is a governance organ that has
bertanggung jawab penuh atas pengelolaan usaha Bank authority and is fully responsible for the Bank’s business
untuk kepentingan Bank, sesuai dengan maksud dan tujuan management in the interests of the Bank, in line with the
Bank serta mewakili Bank, baik di dalam maupun di luar Bank’s aims and objectives and representing the Bank,
pengadilan sesuai dengan ketentuan Anggaran Dasar Bank both inside and outside the court in accordance with the
dan peraturan perundang-undangan yang berlaku. provisions of the Bank’s Articles of Association and applicable
laws and regulations.
Pedoman dan Tata Tertib Kerja Direksi Board of Directors Charter
Bank telah memiliki pedoman dan tata tertib kerja Direksi The Bank already has Board of Directors Charter, which
yang mengacu pada Peraturan Otoritas Jasa Keuangan refers to the Financial Services Authority Regulation No.
No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris 33/POJK.04/2014 on Board of Directors and Board of
Emiten atau Perusahaan Publik sebagai pedoman pelaksanaan Commissioners of Issuers or Public Companies as a guideline
tugas dan tanggung jawab Direksi agar sesuai dengan aturan for implementing duties and responsibilities of the Board of
dalam penerapan tata kelola perusahaan yang baik. Directors so as they comply with the rules for implementing good
corporate governance.
PT Bank Ganesha Tbk
156 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Jumlah, Komposisi, Kriteria, dan Number, Composition, Criteria, and
Independensi Direksi Independency of the Board of Directors
Jumlah Number
Per Desember 2023, jumlah anggota Direksi Perseroan As of December 2023, the number of the Company’s Board
sebanyak 6 orang. Jumlah tersebut telah sesuai ketentuan of Directors is 6 members. This number is in accordance with
Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 the provisions of Financial Services Authority Regulation
tentang Penerapan Tata Kelola bagi Bank Umum, di mana No. 17 of 2023 on Implementation of Governance for
Bank wajib memiliki paling sedikit 3 orang Direksi. Commercial Banks, in which the Bank is required to have at
least 3 Directors.
Komposisi Composition
Selama tahun 2023, terdapat perubahan komposisi Direksi Throughout 2023, there were several changes to the
Perseroan yang diuraikan sebagai berikut: composition of the Company’s Board of Directors described
as follows:
Periode 1 Januari 2023-14 Maret 2023 Period of January 1, 2023-March 14, 2023
Komposisi anggota Direksi Perseroan periode 1 Januari The composition of the Company’s Board of Directors for the
2023-14 Maret 2023 sebanyak 5 orang. Adapun komposisi period of January 1, 2023-March 14, 2023 was 5 members.
dan dasar hukum pengangkatan Direksi dapat dilihat pada The composition and legal basis for the appointment of the
tabel berikut: Board of Directors can be seen in the following table:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Lenny Sugihat
President Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Direktur Akta Keputusan RUPS Tahunan No. 72 tanggal 19 Mei 2021 (2021-2024).
Setiawan Kumala
Director Deed of Annual GMS Resolutions No. 72 dated May 19, 2021 (2021-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Suroso
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 295 tanggal 27 Oktober 2022 (2022-2024).
Agoes Roediyanto
Director Deed of Meeting Resolutions No. 295 dated October 27, 2022 (2022-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Arif Wicaksono
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Periode 14 Maret 2023-8 Maret 2024 Period of March 14, 2023-March 8, 2024
Berdasarkan keputusan RUPS Luar Biasa tanggal The Extraordinary GMS Resolutions dated March 14, 2023
14 Maret 2023 menyetujui pengangkatan Mahesh Ajit approved to appoint Mahesh Ajit Ranade as Vice President
Ranade selaku Wakil Presiden Direktur Perseroan, namun Director of the Company, however, the appointment of
pengangkatan Mahesh Ajit Ranade sebagai Wakil Presiden Mahesh Ajit Ranade as Vice President Director is effective
Direktur terhitung efektif setelah mempeoleh persetujuan after obtaining approval for the fit and proper test and
fit and proper test dan diperolehnya IMTA/KITAS per tanggal obtaining IMTA/KITAS as of September 11, 2023, thus, the
11 September 2023, sehingga komposisi Direksi composition of the Company's Board of Directors for the
Perseroan periode 11 September 2023–8 Maret 2024 period of September 11, 2023-March 8, 2024, is 6 members.
berjumlah 6 orang. Adapun komposisi dan dasar hukum The composition and legal basis for the appointment of the
penunjukkan Direksi dapat dilihat pada tabel berikut: Board of Directors can be seen in the following table:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Lenny Sugihat Presiden Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
President Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Mahesh Ajit Ranade Wakil Presiden Direktur Akta Pernyataan keputusan Rapat No. 165 tanggal 26 Juli 2023 (2023-2024).
Vice President Director Deed of Meeting Resolutions No. 165 dated July 26, 2023 (2023-2024).
Setiawan Kumala Direktur Akta Keputusan RUPS Tahunan No. 72 tanggal 19 Mei 2021 (2021-2024).
Director Deed of Annual GMS Resolutions No. 72 dated May 19, 2021 (2021-2024).
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 157
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Suroso Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Agoes Roediyanto Direktur Akta Pernyataan Keputusan Rapat No. 295 tanggal 27 Oktober 2022 (2022-2024).
Director Deed of Meeting Resolutions No. 295 dated October 27, 2022 (2022-2024).
Arif Wicaksono Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Periode 8 Maret 2024-sekarang Period of March 8, 2024-present
Berdasarkan keputusan RUPS Luar Biasa tanggal 8 Maret Based on the Extraordinary GMS resolution dated March
2024 menyetujui pengunduran diri Mahesh Ajit Ranade 8, 2024, the resignation of Mahesh Ajit Ranade as Vice
selaku Wakil Presiden Direktur Perseroan, sehingga President Director of the Company was approved, thus,
komposisi Direksi Perseroan periode 8 Maret 2024-sekarang the composition of the Company's Board of Directors for
berjumlah 5 orang. Adapun komposisi dan dasar hukum the period of March 8, 2024-present is 5 members. The
penunjukkan Direksi dapat dilihat pada tabel berikut: composition and legal basis for the appointment of the
Board of Directors can be seen in the following table:
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan
Name Position Legal Basis for Appointment and Term of Office
Presiden Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Lenny Sugihat
President Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Direktur Akta Keputusan RUPS Tahunan No. 72 tanggal 19 Mei 2021 (2021-2024).
Setiawan Kumala
Director Deed of Annual GMS Resolutions No. 72 dated May 19, 2021 (2021-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Suroso Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 295 tanggal 27 Oktober 2022 (2022-2024).
Agoes Roediyanto Director Deed of Meeting Resolutions No. 295 dated October 27, 2022 (2022-2024).
Direktur Akta Pernyataan Keputusan Rapat No. 189 tanggal 19 Desember 2022 (2022-2024).
Arif Wicaksono
Director Deed of Meeting Resolutions No. 189 dated December 19, 2022 (2022-2024).
Kriteria Criteria
Seluruh anggota Direksi Perseroan telah memenuhi kriteria All members of the Board of Directors have met the criteria
yang disyaratkan oleh Peraturan Otoritas Jasa Keuangan required by the Financial Services Authority Regulation
No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris No. 33/POJK.04/2014 on Board of Directors and Board of
Emiten atau Perusahaan Publik serta telah melalui Commissioners of Issuers or Public Companies, and have
uji kemampuan dan kepatutan dari Otoritas Jasa Keuangan. passed a fit and proper test from the Financial Services Authority.
Independensi Independency
Seluruh anggota Direksi Perseroan menjunjung tinggi prinsip All members of the Company’s Board of Directors uphold the
independensi dalam melaksanakan tugas dan tanggung principle of independency in performing their duties and
jawabnya, serta senantiasa mengutamakan kepentingan responsibilities, and always prioritize the Bank’s interests
Bank di atas kepentingan sendiri. Direksi juga tetap menjaga above their own interests. The Board of Directors also
agar dalam pelaksanaan tugasnya tidak dapat dipengaruhi ensures that the duties’ performance cannot be influenced
oleh pihak manapun. by any party.
Penilaian Kemampuan dan Kepatutan Direksi Board of Directors’ Fit and Proper Test
Seluruh calon anggota Direksi wajib dinyatakan lulus Candidates for members of the Board of Directors must
dalam uji kemampuan dan kepatutan yang dilakukan oleh be declared passing the fit and proper test conducted by
Otoritas Jasa Keuangan berdasarkan Peraturan Otoritas the Financial Services Authority based on the Financial
Jasa Keuangan No. 27/POJK.03/2016 tentang Penilaian Services Authority Regulation No. 27/POJK.03/2016
Kemampuan dan Kepatutan bagi Pihak Utama Lembaga on Fit and Proper Test for Main Parties of Financial
Jasa Keuangan. Informasi pelaksanaan kemampuan dan Services Institutions. Information on fit and proper
kepatutan Direksi Perseroan diuraikan sebagai berikut: test of the Board of Directors is described as follows:
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Nama Jabatan Pelaksana Hasil Tanggal Persetujuan Otoritas Jasa Keuangan
Name Position Executor Result Financial Services Authority Approval Date
Presiden Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
Lenny Sugihat
President Director Financial Services Authority Passed December 14, 2022
Mahesh Ajit Wakil Presiden Direktur Otoritas Jasa Keuangan Lulus 12 Juli 2023
Ranade* Vice President Director Financial Services Authority Passed July 12, 2023
Setiawan Direktur Otoritas Jasa Keuangan Lulus 10 Februari 2016
Kumala Director Financial Services Authority Passed February 10, 2016
Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
Suroso
Director Financial Services Authority Passed December 14, 2022
Agoes Direktur Otoritas Jasa Keuangan Lulus 20 Oktober 2022
Roediyanto Director Financial Services Authority Passed October 20, 2022
Direktur Otoritas Jasa Keuangan Lulus 14 Desember 2022
Arif Wicaksono
Director Financial Services Authority Passed December 14, 2022
* Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
Sertifikasi Manajemen Risiko Direksi Board of Directors’ Risk Management
Certification
Sesuai dengan Peraturan Bank Indonesia No. 11/19/PBI/2009 In accordance with Bank Indonesia Regulation
tentang Sertifikasi Manajemen Risiko bagi Pengurus No. 11/19/PBI/2009 on Risk Management Certification for
dan Pejabat Bank Umum, salah satu syarat umum dan Management and Officers of Commercial Banks, one of the
standarisasi kompetensi serta keahlian manajemen general requirements and standardization of competence
Perseroan yaitu dengan dimilikinya sertifikasi manajemen and expertise of the Company’s management is to have
risiko. Kepemilikan sertifikasi manajemen risiko oleh Direksi risk management certification. The risk management
Perseroan diuraikan sebagai berikut: certification of the Board of Directors is described as follows:
Nama Jabatan Masa Berlaku Penyelenggara
Level
Name Position Validity Period Organizer
Presiden Direktur Jenjang 7 4 Agustus 2022-15 September 2024 Lembaga Sertifikasi Profesi Perbankan
Lenny Sugihat
President Director Level 7 August 4, 2022-September 15, 2024 Banking Professional Certification Institution
Mahesh Ajit Wakil Presiden Direktur Jenjang 6 31 Maret 2025 Badan Sertifikasi Manajemen Risiko
Ranade* Vice President Director Level 6 March 31, 2025 Risk Management Certification Agency
Setiawan Direktur Jenjang 7 16 September 2022-16 September 2024 Lembaga Sertifikasi Profesi Perbankan
Kumala Director Level 7 September 16, 2022-September 16, 2024 Banking Professional Certification Institution
Direktur Jenjang 7 12 Agustus 2022-28 November 2024 Lembaga Sertifikasi Profesi Perbankan
Suroso
Director Level 7 August 12, 2022-November 28, 2024 Banking Professional Certification Institution
Agoes Direktur Jenjang 7 2 September 2022-2 September 2024 Lembaga Sertifikasi Profesi Perbankan
Roediyanto Director Level 7 September 2, 2022-September 2, 2024 Banking Professional Certification Institution
Direktur Jenjang 7 20 Juni 2022-29 Mei 2024 Lembaga Sertifikasi Profesi Perbankan
Arif Wicaksono
Director Level 7 June 20, 2022-May 29, 2024 Banking Professional Certification Institution
* Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of the Board of
Directors
Untuk mendukung efektivitas penerapan tugas serta To support effective implementation of duties and accurate
proses pengambilan keputusan yang akurat dan cepat, and fast decision-making processes, the Company has set
Perseroan telah menetapkan tugas dan tanggung jawab out duties and responsibilities of each member of the Board
dari masing-masing anggota Direksi berdasarkan keahlian of Directors based on the expertise and experience. The
dan pengalamannya. Pembagian tugas Direksi tertuang division of duties of the Board of Directors is stated in the
dalam Surat Keputusan Direksi tanggal 26 September 2022 Board of Directors’ Decision Letter dated September 26, 2022,
tentang Pembidangan Tugas dan Tanggung Jawab Direksi on Division of Duties and Responsibilities of the Company’s
Perseroan dengan penjelasan sebagai berikut: Board of Directors with the following explanation:
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Nama dan
Bidang Tugas
Tugas dan Tanggung Jawab Duties and Responsibilities
Name and
Field of Duty
Lenny Sugihat • Melakukan seluruh tugas dan tanggung jawab yang dibebankan • Performing all duties and responsibilities assigned by
Presiden Direktur oleh Pemegang Saham, termasuk didalamnya penetapan Shareholders, including the implementation of the Bank's
President Director strategi Bank; strategy;
• Mengoordinasikan dan memonitor pencapaian RBB yang telah • Coordinating and monitoring RBB achievements that have been
disetujui oleh Dewan Komisaris; approved by the Board of Commissioners;
• Mengoordinasikan dan memonitor pelaksanaan tugas • Coordinating and monitoring the implementation of the duties
dan tanggung jawab anggota Direksi sesuai bidang tugas and responsibilities of Board of Directors’ members according to
masing-masing; their respective duties;
• Memonitor, mengarahkan, dan memastikan bahwa fungsi • Monitoring, directing, and ensuring that the supervisory and
dan kegiatan pengawasan serta pengendalian intern telah internal control functions and activities have been carried
dilaksanakan sesuai dengan sistem, prosedur, dan ketentuan out in accordance with the applicable system, procedure, and
yang berlaku, termasuk mengoordinasikan dan memonitor regulation, including coordinating and monitoring the smooth
kelancaran kegiatan operasional, baik kantor pusat maupun running of operational activities, at head office and branch
kantor cabang; offices;
• Memonitor bahwa kegiatan operasional maupun non • Monitoring that operational and non-operational activities in
operasional pada seluruh unit kerja telah dijalankan sesuai all work units have been carried out in accordance with the
dengan strategi, kebijakan, dan prosedur yang berlaku; applicable strategies, policies, and procedures;
• Memonitor dan memastikan seluruh kegiatan operasional Bank • Monitoring and ensuring that all Bank operational activities are
telah sesuai dengan peraturan atau ketentuan dan prosedur in accordance with the regulations or provisions and procedures
kegiatan transaksi operasional yang telah ditetapkan, termasuk for operational transaction activities that have been established,
merumuskan garis kebijakan mengenai wewenang limit including formulating policy lines regarding operational limit
operasional di lingkungan kantor pusat atau kantor cabang; authority within the head office or branch offices;
• Mengoordinasikan pelaksanaan tugas dan tanggung jawab • Coordinating duty and responsibility implementation of the
Satuan Kerja Audit Intern dan tindak lanjut temuan Satuan Internal Audit Division and following up on findings of the
Kerja Audit Intern, antara lain: Internal Audit Division, including:
- Audit atas pelaksanaan ketentuan intern dan ekstern pada - Audit on internal and external regulations implementation
kegiatan operasional Bank; on the Bank's operational activities;
- Audit atas kegiatan perkreditan dan operasional Bank; - Audit of the Bank's credit and operational activities;
- Evaluasi sadar risiko dan kemampuan identifikasi risiko oleh - Evaluation of risk awareness and risk identification capability
setiap unit kerja; serta by each unit; and
- Pelaksanaan fungsi strategi anti fraud dalam Bank, termasuk - Implementation of anti-fraud strategy function within the
sistem pengendalian fraud yang meliputi: pencegahan; Bank, including fraud control system: prevention; detection;
deteksi; investigasi, pelaporan dan sanksi; pemantauan, investigation, reporting, and sanctions; as well as monitoring,
evaluasi dan tindak lanjut; evaluation, and follow-up;
• Mengoordinasikan pelaksanaan tugas dan tanggung jawab • Coordinating duty and responsibility implementation of Credit
Bagian Analisa Risiko Kredit dan Bagian Legal & Remedial, Risk Analysis Department and the Legal & Remedial Department,
antara lain: including:
- Pelaksanaan proses analisa kredit telah dijalankan sesuai - The credit analysis process has been carried out in accordance
dengan ketentuan yang berlaku sebagai dasar pertimbangan with the applicable regulations as a basis for considering
keputusan kredit oleh Komite Kredit; credit decisions by the Credit Committee;
- Memonitoring tingkat kolektibilitas kredit dan usaha - Monitoring the level of credit collectibility and settlement of
penyelesaian kredit bermasalah pada kantor pusat atau non-performing loans at head office or branch offices;
kantor cabang; - Developing strategies for settlement of non-performing loans;
- Penyusunan strategi penyelesaian kredit bermasalah; • Signing securities, important Company data/documents, Board
• Menandatangani surat-surat berharga, data/dokumen penting of Directors’ decision letters, reports to authorities/regulators,
perusahaan, surat-surat keputusan Direksi, laporan kepada appointment of powers of attorney and other letters/reports/
otoritas/regulator, penunjukan kuasa dan surat/laporan/data/ data/documents in accordance with the applicable regulations;
dokumen lainnya sesuai dengan ketentuan yang berlaku;
• Membina hubungan yang baik dengan otoritas/regulator, • Establishing good relationships with authorities/regulators,
nasabah, calon nasabah, mitra bisnis dan instansi terkait untuk customers, prospective customers, business partners, and
terciptanya hubungan yang harmonis; related agencies to create harmonious relationships;
Divisi Corporate Office, antara lain terkait: The Corporate Office Division, among other things, is related to:
- Penyelenggaraan fungsi Corporate Secretary, termasuk namun - Implementation of Corporate Secretary function, including
tidak terbatas pada semua kegiatan korespondensi (surat but not limited to all correspondence activities, investor
menyurat), hubungan investor, kegiatan corporate social relations, corporate social responsibility (CSR) activities,
responsibility (CSR), persiapan/pelaksanaan RUPS Tahunan preparation/implementation of the Annual GMS or
atau RUPS Luar Biasa, paparan publik, dan aksi korporasi; Extraordinary GMS, public exposure, and corporate actions;
- Perumusan arah dan kebijaksanaan serta pola pembinaan - Formulation of direction and policies as well as patterns of
dan pengembangan sumber daya manusia dalam rangka guidance and development of human resources in creating
terciptanya sumber daya manusia yang produktif baik dan productive human resources both in terms of quantity and
sisi kuantitas maupun kualitas; quality;
- Perumusan pola dan kebijakan penilaian karyawan - Formulation of employee assessment patterns and policies
(performance appraisal) yang menjamin keadilan (fairness) (performance appraisal) that ensures fairness in reward &
dalam sistem reward & punishment. punishment system.
• Mengoordinasikan pelaksanaan tugas dan tanggung jawab; • Coordinating the implementation of duties and responsibilities;
• Merancang dan mengevaluasi sistem perencanaan karyawan • Designing and evaluating employee and carrier path planning
dan carrier path, termasuk namun tidak terbatas pada pola systems, including but not limited to employee recruitment,
rekrutmen, mutasi, promosi, dan demosi karyawan; transfer, promotion, and demotion patterns;
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Nama dan
Bidang Tugas
Tugas dan Tanggung Jawab Duties and Responsibilities
Name and
Field of Duty
• Mengoordinasikan dan memonitor kegiatan yang terkait dengan • Coordinating and monitoring activities related to Fixed Asset
Bagian Manajemen Aktiva Tetap dan Logistik, antara lain: Management and Logistics, including:
- Memastikan tersedianya sarana dan prasarana jaringan - Ensuring the availability of office network facilities and
kantor sebagai bagian dari strategi pengembangan usaha infrastructure as part of the Bank's business development
Bank, sesuai dengan kebijakan investasi dan bisnis yang strategy, in accordance with investment and business
ditetapkan oleh Bank; policies established by the Bank;
- Pengelolaan barang cetakan dan alat tulis kantor untuk - Management of printed materials and office stationery to
mendukung kegiatan operasional, administrasi kantor serta support operational activities, office administration, and
pelayanan; services;
- Kegiatan pengadaan, pemeliharaan, asuransi atas aktiva - Procurement, maintenance, insurance activities for fixed
tetap/inventaris kantor, penyediaan sarana/prasarana assets/office inventory, provision of communication
komunikasi, pembayaran atas pembelian aktiva tetap dan facilities/infrastructure, payment for purchases of fixed
inventaris, batas kapitalisasi, penyusutan, penghapusan, assets and inventory, capitalization limits, depreciation,
penomoran, serta mutasi inventaris milik Bank; deletion, numbering and transfer of inventory belonging to
the Bank;
- Pelaksanaan penunjukan rekanan/vendor dan proses - Implementation of the appointment of partner/vendor
evaluasinya untuk menunjang kegiatan operasional Bank; appointment and evaluation process to support the Bank's
serta operational activities; and
• Melaksanakan tugas-tugas lain yang diatur oleh anggaran • Performing other duties stipulated by the Articles of Association
dasar dan peraturan/ketentuan perundang-undangan yang and applicable laws and regulations/provisions, as long as they
berlaku sepanjang masih dalam ruang lingkup tugas dan fungsi are still within the scope of duties and functions of the President
Presiden Direktur. Director.
Mahesh Ajit • Memiliki tanggung jawab terhadap perumusan dan pelaksanaan • Having responsibility for the preparation and implementation of
Ranade* transformation plan; transformation plan;
Wakil Presiden • Melakukan alih pengetahuan (transfer of knowledge) hal-hal • Transferring knowledge on matters relating to the field
Direktur yang berkaitan dengan bidang teknologi informasi kepada of information technology to Bank leaders/officials/staff,
Vice President pimpinan/pejabat/staf Bank, khususnya pada unit kerja terkait; especially to related work units;
Director • Mengoordinasikan pelaksanaan kebijakan dan strategi • Coordinating the implementation of policies and strategies as
serta pengembangan di bidang teknologi informasi dalam well as developments in information technology to support
mendukung kegiatan operasional perbankan, termasuk namun banking operational activities, including but not limited to
tidak terbatas pada corebanking system, hardware, software, corebanking systems, hardware, software and other supporting
dan aplikasi pendukung lainnya; applications;
• Memonitor dan memastikan tersedianya: • Monitoring and ensuring the availability of:
- Arsitektur teknologi Bank dalam rangka transformasi - The Bank’s technology architecture for the Bank's digital
digital Bank, termasuk layanan aplikasi, infrastruktur, serta transformation, including application services, infrastructure,
keamanan teknologi informasi dan siber yang sesuai dengan and information technology, and cyber security that are in
kebutuhan bisnis serta memenuhi ketentuan peraturan yang accordance with business needs as well as complying with
berlaku; dan the applicable regulatory requirements; and
- Tata kelola manajemen teknologi informasi sesuai dengan - Information technology management governance in
peraturan serta standar keamanan teknologi; accordance with regulations and technology security standards;
• Mengawasi dan memastikan tercapainya Service Level • Supervising and ensuring the achievement of predetermined
Agreement yang telah ditentukan dalam kegiatan pengendalian, Service Level Agreement in the activities of controlling,
pemantauan, dan peningkatan lingkungan IT, serta pemecahan monitoring, and improving IT environment, as well as problem
masalah, analisis akar masalah, proposal solusi, dan solving, root cause analysis, solution proposals, and business
manajemen bisnis; management;
• Memastikan perencanaan strategis, mengembangkan dan • Ensuring strategic planning, development, and management
mengelola produk-produk digital Bank untuk memenuhi of the Bank's digital products to fulfill the Bank's Business
Rencana Bisnis Bank, baik jangka pendek maupun jangka Plan, both short and long term, while still complying with risk
panjang dengan tetap memenuhi kaidah-kaidah manajemen management principles and in accordance with the applicable
risiko serta sesuai ketentuan yang berlaku; regulations;
• Memastikan bahwa produk dan layanan digital Bank mampu • Ensuring that the Bank's digital products and services are able
meningkatkan citra Bank sebagai Bank yang memberikan layanan to improve the Bank's image as a Bank that provides services
sesuai kebutuhan nasabah secara cepat, nyaman, dan aman; according to customer needs quickly, comfortably, and safely;
• Memastikan proses pengelolaan dan operasional database • Ensuring database management and operational processes to
dalam mendukung operasional Bank berjalan dengan baik; support the Bank's operations to run properly;
• Memastikan teknologi informasi memenuhi persyaratan • Ensuring information technology meets security requirements
keamanan sesuai dengan kebijakan Bank, pedoman regulator in accordance with Bank policy, current and future regulatory
yang ada saat ini dan yang akan datang, termasuk namun tidak guidelines, including but not limited to risk identification and
terbatas pada proses identifikasi dan mitigasi risiko; mitigation processes;
• Menetapkan kerangka kerja dukungan sistem operasi dalam hal • Establishing an operating system support framework in
manajemen perubahan, manajemen ketersediaan, manajemen terms of change management, availability management,
kapasitas, manajemen aset, dan manajemen konfigurasi di capacity management, asset management, and configuration
seluruh lingkungan Bank; serta management throughout the Bank; and
• Melaksanakan tugas-tugas lainnya yang diberikan oleh Presiden • Carrying out other duties assigned by the President Director and
Direktur dan yang diatur oleh anggaran dasar sepanjang masih stipulated by the articles of associations as long as they are still within
dalam ruang lingkup tugas dan fungsi Wakil Presiden Direktur. the scope of duties and functions of the Vice President Director.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Nama dan
Bidang Tugas
Tugas dan Tanggung Jawab Duties and Responsibilities
Name and
Field of Duty
termasuk penyusunan dan monitoring road map/action plan including preparing and monitoring a road map/action plan to
pemenuhan atas gap penilaian, serta penyampaian laporan fulfill assessment gaps, as well as submitting the assessment
penilaian dimaksud ke otoritas; serta report to the authorities; and
• Melaksanakan tugas-tugas lainnya yang diberikan oleh Presiden • Carrying out other duties assigned by the President Director and
Direktur dan yang diatur oleh anggaran dasar sepanjang masih stipulated by the articles of association as long as they are still within
dalam ruang lingkup tugas dan fungsi Wakil Presiden Direktur. the scope of duties and functions of the Vice President Director.
Setiawan Kumala • Merancang dan menetapkan kebijakan yang menyangkut • Designing and establishing policies related to the areas of credit,
Direktur bidang perkreditan, pendanaan, dan fee-based income; funding, and fee-based income;
Komersial • Merumuskan strategi kredit, pendanaan, dan fee-based income • Formulating efficient and effective credit, funding and fee-based
Commercial yang efisien dan efektif, dan menyosialisasikannya kepada income strategies, and disseminating them to relevant officials/
Director pejabat/unit kerja terkait, serta melakukan evaluasi secara departments, as well as carrying out regular evaluations of the
berkala atas pelaksanaan strategi dimaksud; implementation of these strategies;
• Menyusun garis-garis kebijakan perkreditan, pendanaan dan • Developing clear credit, funding, and fee-based income policy
fee-based income yang jelas antara lain berupa: lines, including:
- Target Market; - Target Market;
- Account Management; - Account Management;
- Solicitation/Account Plan; - Solicitation/Account Plan;
- Risk Asset Monitoring; - Risk Asset Monitoring;
- Market Environment Analysis; dan - Market Environment Analysis; and
- Competitor Analysis; - Competitor Analysis;
• Merancang dan menetapkan sistem dan prosedur perkreditan, • Designing and establishing credit, funding, and fee-based
pendanaan dan fee-based income, termasuk namun tidak income system and procedures, including but not limited to
terbatas pada monitoring kredit, pencapaian target pendanaan credit monitoring, achieving funding targets, and fee-based
dan fee based income; income;
• Melakukan koordinasi seluruh kegiatan Bank yang berkaitan • Coordinating all Bank activities related to credit, funding, and
dengan perkreditan, pendanaan, dan fee-based income, baik fee-based income, both at head office and branch offices;
pada kantor pusat maupun kantor cabang;
• Memimpin dan mengarahkan kebijakan dan strategi bisnis • Leading and directing digital business policies and strategies in
digital sejalan dengan strategi bisnis Bank; line with the Bank's business strategy;
• Memonitor kebijakan dan strategi serta pengelolaan bisnis • Monitoring policies and strategies as well as digital business
digital agar sejalan dengan strategi bisnis Bank, serta memenuhi management so that they are in line with the Bank's business
kaidah-kaidah manajemen risiko yang prudent dan dengan strategy, and complying with prudent risk management
prinsip kehatian-hatian; principles and the principle of prudence;
• Memastikan kinerja tim produk, pengembangan bisnis, dan • Ensuring that performance of product, business development
pemasaran sesuai dengan sasaran bisnis masing-masing serta and marketing teams is in line with their respective business
memastikan mitigasi terhadap kinerja bisnis yang tidak sesuai targets and ensuring mitigation of business performance that is
dengan sasaran; not in line with targets;
• Merencanakan pengembangan produk bank berdasarkan • Planning Bank product development based on a feasibility
feasibility study yang mencakup cost dan benefit analysis; study that includes cost and benefit analysis;
• Memastikan perencanaan strategis, mengembangkan dan • Ensuring strategic planning, developing, and managing
mengelola mitra bisnis (ecosystem partnership) untuk fokus business partners (ecosystem partnership) to focus on providing
memberikan manfaat maksimal bagi kedua belah pihak; maximum benefits for both parties;
• Menganalisis, menegosiasikan, dan menyelesaikan kesepakatan • Analyzing, negotiating, and finalizing partnership agreements in
kemitraan sesuai dengan pedoman dan kebijakan perusahaan; accordance with Company guidelines and policies;
• Mengoordinasikan penyelenggaraan kegiatan wealth • Coordinating the implementation of wealth management
management, termasuk cross selling kepada nasabah; activities, including cross selling to customers;
• Mengevaluasi tingkat daya saing produk dan layanan Bank • Evaluating competitiveness level of the Bank's products and
terhadap produk dan jasa pesaing serta mencari peluang- services against competitors' products and services and looking
peluang untuk pengembangannya; for opportunities for development;
• Menjalin hubungan baik dengan nasabah, calon nasabah, mitra • Establishing good relationships with customers, prospective
bisnis, dan instansi atau pejabat terkait; serta customers, business partners, and related agencies or officials; and
• Melaksanakan tugas-tugas lainnya yang diberikan oleh atasan • Carrying out other duties assigned by superiors and stipulated
dan yang diatur oleh Anggaran Dasar sepanjang masih dalam by the Articles of Association as long as they are still within the
ruang lingkup tugas dan fungsi Direktur Komersial. scope of the Commercial Director’s duties and functions.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Nama dan
Bidang Tugas
Tugas dan Tanggung Jawab Duties and Responsibilities
Name and
Field of Duty
Suroso • Menetapkan langkah-langkah yang diperlukan untuk memastikan • Determining the necessary steps to ensure that the Bank has
Direktur Kepatuhan Bank telah memenuhi seluruh peraturan otoritas dan peraturan complied with all regulatory authorities and other applicable
& Risiko perundang-undangan lain yang berlaku dalam rangka laws and regulations in the context of implementing the
Risk & Compliance pelaksanaan prinsip kehati-hatian; prudential principle;
Director • Memantau dan memastikan pelaksanaan seluruh perjanjian • Monitoring and ensuring the implementation of all agreements
dan komitmen yang dibuat oleh Bank dengan otoritas/instansi and commitments made by the Bank to the relevant authorities/
terkait; agencies;
• Memastikan Direksi Bank tidak menempuh kebijakan dan/atau • Ensuring that the Bank's Board of Directors does not adopt
menetapkan keputusan yang bertentangan dengan peraturan policies and/or make decisions that conflict with regulatory
otoritas dan peraturan lain yang berlaku; authorities and other applicable regulations;
• Memiliki tanggung jawab atas penyusunan dan pengujian • Having responsibility for the preparation and testing of all forms
terhadap setiap bentuk kebijakan, sistem, prosedur dan of policies, systems, procedures, and new products/activities
produk/aktivitas baru yang diterapkan di Bank; implemented at the Bank;
• Memiliki tanggung jawab terhadap penerapan Prinsip Mengenal • Having responsibility for the implementation of Know Your
Nasabah (Know Your Customer), termasuk diantaranya Customer Principle, including the implementation of AML & CFT
penerapan APU & PPT berdasarkan konsep risk based approach based on the risk-based approach (RBA) concept, reporting of
(RBA), pelaporan laporan transaksi keuangan mencurigakan suspicious financial transaction reports (LTKM), reports of cash
(LTKM), laporan transaksi keuangan tunai (LTKT), transaksi financial transactions (LTKT), financial transactions of transfer of
keuangan transfer dana dari dan ke luar negeri (TKL) ke pusat funds from and to outside state (TKL) to the center for financial
pelaporan dan analisis transaksi keuangan (PPATK); transaction reports and analysis (PPATK);
• Memastikan penerapan GCG telah dijalankan dengan baik dan • Ensuring that the implementation of GCG has been carried out
benar di Bank; properly and correctly in the Bank;
• Memiliki tanggung jawab terhadap penerapan manajemen • Having responsibility for the implementation of risk
risiko di Bank dari mulai proses identifikasi, pengukuran, management at the Bank from the process of identifying,
pemantauan, dan pengendalian risiko; measuring, monitoring, and controlling risks;
• Mengevaluasi kebijakan manajemen risiko serta perubahannya • Evaluating risk management policies and their changes
termasuk strategi manajemen risiko dan contingency plan; including risk management strategies and contingency plans;
• Mengoordinasikan penerapan risk management sesuai dengan • Coordinating the implementation of risk management in
BASEL Accord II dan BASEL III di Bank, termasuk penyediaan accordance with BASEL Accord II and BASEL III at the Bank,
sumber daya manusia, sarana dan prasarana penunjang; including the provision of human resources, and supporting
• Memiliki tanggung jawab terhadap penyusunan risk profile dan facilities and infrastructure;
laporan kepatuhan Bank secara berkala dan melaporkan serta • Having responsibility for preparing the Bank's risk profile and
mempresentasikan ke otoritas, termasuk namun tidak terbatas compliance reports on a regular basis and reporting and presenting
pada koordinasi penilaian dan penyampaian tingkat kesehatan them to the authorities, including but not limited to coordinating
bank berdasarkan risiko (risk based bank rating); assessments and submitting the risk-based bank ratings;
• Memiliki tanggung jawab terhadap pelaksanaan fungsi • Having responsibility for the implementation of cyber security
keamanan siber (cyber security), termasuk namun tidak function, including but not limited to self-assessment process
terbatas pada proses penilaian mandiri (self assessment) tingkat for the maturity level of cyber risk;
kematangan (maturity) risiko siber (cyber risk);
• Mengkoordinasikan perhitungan kebutuhan modal sesuai • Coordinating the calculation of capital requirements according to
profil risiko, termasuk namun tidak terbatas pada penyusunan the risk profile, including but not limited to preparing the internal
pedoman internal capital adequacy assessment process (ICAAP) capital adequacy assessment process (ICAAP) guidelines and
dan perhitungan kewajiban penyediaan modal minimum (KPMM) calculating the minimum capital adequacy ratio (CAR) according
sesuai profil risiko (ICAAP) secara berkala (per semester); to the risk profile (ICAAP) periodically (per semester);
• Memberikan rekomendasi atas hal-hal yang terkait dengan • Providing recommendations on matters related to business
keputusan-keputusan bisnis yang bertentangan dengan prosedur decisions that conflict with established procedures based on
yang telah ditetapkan berdasarkan analisa profil risiko, antara risk profile analysis, including decisions to exceed business
lain keputusan pelampauan ekspansi usaha, perkreditan, expansions, credits, operations that have the potential to
operasional yang berpotensi meningkatkan eksposur risiko increase the specified risk exposure (risk appetite & risk
yang ditetapkan (risk appetite & risk tolerance), dan pendanaan tolerance), and effective and inexpensive funding; and
yang efektif dan murah; serta
• Melaksanakan tugas-tugas lainnya yang diberikan oleh Presiden • Performing other duties assigned by the President Director and
Direktur dan yang diatur oleh anggaran dasar sepanjang masih stipulated in the articles of association as long as they are within
dalam ruang lingkup tugas dan fungsi Direktur yang Membawahi the scope of duties and functions of the Director in Charge of
Fungsi Kepatuhan. Compliance Function.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Nama dan
Bidang Tugas
Tugas dan Tanggung Jawab Duties and Responsibilities
Name and
Field of Duty
Agoes Roediyanto • Mengoordinasikan dan memonitor kelancaran kegiatan • Coordinating and monitoring the smooth running of operational
Direktur operasional, baik kantor pusat maupun kantor cabang; activities, both at head office and branch offices;
Operasional & • Merumuskan garis-garis kebijakan dan strategi kegiatan • Formulating policy lines and strategies for operational activities;
Jaringan operasional;
Network & • Menetapkan kerangka kerja manajemen operasi dan layanan, • Establishing operational and service management frameworks,
Operation Director termasuk namun tidak terbatas pada kegiatan mengoordinasikan, including but not limited to coordinating, directing, developing,
mengarahkan, membina, dan mengawasi segala kegiatan/ and supervising all operational activities/transactions from
transaksi operasional dari seluruh kantor cabang yang meliputi all branch offices which include account opening, transfers,
pembukaan rekening, transfer, pengelolaan password, dan safe password management, and safe deposit boxes;
deposit box;
• Memastikan kepatuhan terhadap peraturan/ketentuan dan • Ensuring compliance with rules/regulations and procedures
prosedur kegiatan transaksi operasional yang telah ditetapkan for operational transaction activities that have been stipulated
dan bertanggung jawab atas lancarnya pelaksanaan dari and being responsible for the smooth implementation of such
prosedur tersebut; procedures;
• Memastikan ketersediaan infrastruktur dalam rangka menunjang • Ensuring the availability of infrastructure to support safe
kegiatan operasional yang aman, handal, dan memenuhi and reliable operational activities and meeting functional
persyaratan fungsional dan teknis operasional; requirements and technical operations;
• Memastikan terselenggaranya layanan operasional sesuai • Ensuring that operational services are carried out in accordance
dengan standar tingkat layanan (SLA) serta memenuhi kaidah- with service level standards (SLA) and fulfilling the rules of data
kaidah perlindungan data, perlindungan nasabah, standar protection, customer protection, compliance standards and
kepatuhan dan deteksi dini; early detection;
• Penyusunan Rencana Kerja dan Anggaran Tahunan (RKAT) agar • Preparing Annual Work Plans and Budgets (RKAT) to be in line
selaras dengan RBB, mengevaluasi dan memonitor keberhasilan with RBB, evaluating and monitoring operational success
operasional (pencapaian kinerja) kantor cabang, serta upaya- (performance achievements) of branch offices, as well as
upaya perbaikan yang diperlukan; necessary improvement efforts;
• Mengoordinasikan, mengarahkan, membina, dan mengawasi • Coordinating, directing, fostering, and supervising all foreign
segala kegiatan transaksi devisa dari kantor cabang yang exchange transaction activities from branch offices which
meliputi antara lain transfer dan perdagangan valuta asing; include transfers and foreign exchange tradings;
• Merumuskan garis kebijakan mengenai wewenang limit • Formulating policy lines regarding authority to limit financial
transaksi keuangan di lingkungan kantor cabang; transactions in branch offices;
• Memonitor dan mengevaluasi laporan pengendalian biaya • Monitoring and evaluating reports on operational cost control,
operasional, perubahan dan perkembangan pendapatan unit changes, and developments in work unit/branch income related
kerja/cabang yang terkait dengan biaya operasional; to operational costs;
• Mengoordinasikan pelaksanaan proses rekutmen pimpinan • Coordinating the implementation of recruitment process
cabang/cabang pembantu, termasuk namun tidak terbatas for branch/sub-branch leaders, including but not limited to
pada penetapan kriteria/syarat rekrutmen berkoordinasi determining recruitment criteria/requirements in coordination
dengan Direktur Komersial; with the Commercial Director;
• Memonitor dan mengevaluasi indikator keberhasilan (key • Monitoring and evaluating the success indicators (key
performance indicator) unit kerja operasional dan kantor cabang performance indicators) of operational units and branch offices
yang telah ditetapkan secara berkala; that have been determined periodically;
• Mengoordinasikan dan memonitor kegiatan administrasi • Coordinating and monitoring credit administration activities
kredit dalam mendukung kelancaran proses kredit, sesuai to support the smooth running of credit process, in accordance
dengan kebijakan, sistem dan prosedur yang telah ditetapkan, with established policies, systems, and procedures, including
termasuk namun tidak terbatas pada pelaksanaan management but not limited to the implementation of management
information system (MIS) dan pelaporan terkait kredit baik information systems (MIS) and reporting related to credit both
internal maupun kepada pihak regulator; internally and to regulators;
• Meningkatkan citra Bank sebagai Bank yang memberikan • Improving the Bank's image as a Bank that provides services
layanan sesuai kebutuhan nasabah secara cepat, nyaman, dan according to customer needs quickly, comfortably, and safely;
aman; serta and
• Melaksanakan tugas-tugas lainnya yang diberikan oleh • Carrying out other duties assigned by superiors and stipulated
atasan dan yang diatur oleh anggaran dasar sepanjang masih by the articles of association as long as they are still within the
dalam ruang lingkup tugas dan fungsi Direktur Operasional & scope of duties and functions of the Director of Operations &
Jaringan. Networks.
PT Bank Ganesha Tbk
164 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Nama dan
Bidang Tugas
Tugas dan Tanggung Jawab Duties and Responsibilities
Name and
Field of Duty
Arif Wicaksono • Mengawasi pengelolaan likuiditas Bank terutama dalam • Supervising the Bank's liquidity management, especially in
Direktur Keuangan memantau saldo Giro Wajib Minimum (GWM), baik Rupiah monitoring the Primary Statutory Reserve Requirement (GWM)
& Treasury maupun Valuta Asing, termasuk saldo GWM Sekunder agar balance, both in Rupiah and Foreign Currency, including the
Finance & Treasury selalu terjaga kecukupannya; balance of the Secondary GWM so that its adequacy is always
Director maintained;
• Memiliki tanggung jawab atas keseimbangan likuiditas, baik • Having responsibility for the liquidity balance, both Rupiah and
Rupiah maupun Valuta Asing sehubungan dengan kegiatan Foreign Currency in connection with money market activities or
pasar uang atau aktivitas hubungan bank koresponden; correspondent Bank relationship activities;
• Memiliki tanggung jawab terhadap pengelolaan dana • Having responsibility for effective, efficient, and profitable
(Asset Liability Management/ALM) yang efektif, efisien, dan asset liability management (ALM), including but not limited to
menguntungkan, termasuk namun tidak terbatas pada maintenance of primary reserves and secondary reserves as
pemeliharaan primary reserve dan secondary reserve serta well as optimizing the provision of funds;
optimalisasi penyediaan dana;
• Menyusun garis-garis kebijakan pendanaan, baik Rupiah atau • Drawing up policy lines on funding, both in Rupiah and Foreign
Valuta Asing dalam rangka: Currency in the framework of:
- Pendanaan yang efektif dan murah; - Effective and inexpensive funding;
- Keseimbangan likuiditas; - Liquidity balance;
- Profitabilitas; - Profitability;
- Pricing produk dan jasa Bank; - Pricing of Bank products and services;
- Gapping - Gapping
• Memiliki tanggung jawab dan mengoordinasikan pengelolaan • Having responsibility and coordinating the management and
serta pengaturan pemberian dan permohonan credit line (money regulation of granting and requesting reciprocal credit lines
market) secara timbal balik (resiprokal) dengan bank koresponden; (money market) with correspondent banks;
• Memiliki tanggung jawab atas penyusunan garis-garis kebijakan • Having responsibility for preparing the Company’s policy lines
perusahaan dibidang administrasi keuangan dan MIS, in the field of financial administration and MIS, monitoring and
memonitor dan mengevaluasi perkembangan pendapatan dan evaluating developments in work unit’s income and operational
biaya operasional unit kerja; costs;
• Merancang, menetapkan, serta mengevaluasi sistem akuntansi • Designing, establishing, and evaluating accounting and MIS
dan MIS dalam upaya menciptakan pelaksanaan bank system to create an effective implementation of the Bank’s
management yang efektif, reporting financial system untuk management, a reporting financial system to meet external and
memenuhi pelaporan pihak eksternal dan internal; internal party reporting;
• Memonitor dan mengelola transaksi keuangan Bank serta • Monitoring and managing the Bank's financial transactions and
memastikan kepatuhan terhadap peraturan/ketentuan dan ensuring compliance with established rules/regulations and
prosedur yang telah ditetapkan; procedures;
• Mengoordinasikan dan memonitor penyusunan financial • Coordinating and monitoring the preparation of financial
statement (neraca dan rugi laba) yang disampaikan ke regulator statements (balance sheet and profit and loss) to be submitted to
maupun yang dipublikasikan pada media cetak/elektronik; regulators as well as those published in print/electronic media;
• Merancang dan mengoordinasikan pengelolaan keuangan • Designing and coordinating financial management including
termasuk pelaporan keuangan, manajemen kinerja dan financial reporting, performance management, and ensuring
memastikan MIS dilaksanakan sesuai dengan peraturan yang MIS is implemented in accordance with applicable regulations,
berlaku, termasuk namun tidak terbatas pada standar akuntansi, including but not limited to accounting standards, Bank Indonesia,
Bank Indonesia, Otoritas Jasa Keuangan, perpajakan dan otoritas Financial Services Authority, taxation, and other authorities such
lainnya seperti Lembaga Penjamin Simpanan (LPS) dan lain-lain; as the Deposit Insurance Corporation (LPS) and others;
• Mengoordinasikan dan memonitor penyusunan RBB agar sesuai • Coordinating and monitoring the preparation of RBB to comply
dengan ketentuan, kebijakan, dan prosedur yang berlaku; with applicable regulations, policies, and procedures;
• Memonitor aktivitas audit keuangan yang dilakukan oleh kantor • Monitoring financial audit activities carried out by the appointed
akuntan publik yang ditunjuk, termasuk memonitor penyediaan public accounting firm, including monitoring the provision of
data/dokumen/informasi terkait pelaksanaan audit, memastikan data/documents/information related to the audit, ensuring
pelaksanaan audit dilaksanakan secara tepat waktu dan that the audit is carried out in a timely manner and the audit
penyampaian laporan keuangan audit ke otoritas; dan financial statements is submitted to the authorities; and
• Melaksanakan tugas-tugas lainnya yang diberikan oleh Presiden • Carrying out other duties assigned by the President Director as
Direktur yang diatur dalam Anggaran Dasar sepanjang masih dalam stipulated in the Articles of Association as long as they are within the
ruang lingkup tugas dan fungsi Direktur Keuangan & Treasury. scope of duties and functions of the Director of Finance & Treasury.
* Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 165
Page 168
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Etika Kerja Direksi Board of Directors Work Ethics
Dalam melaksanakan tugas dan tanggung jawab, anggota In performing duties and responsibilities, members of the
Direksi harus senantiasa bertindak sesuai dengan etika Board of Directors must always act in line with the following
kerja sebagai berikut: work ethics:
1. Direksi dilarang memanfaatkan Bank untuk kepentingan 1. The Board of Directors is prohibited from using the Bank
pribadi, keluarga, dan/atau pihak lain yang dapat for personal, family, and/or other party interests which
merugikan atau mengurangi keuntungan Bank; may harm or reduce the Bank’s gains;
2. Direksi dilarang mengambil dan/atau menerima 2. The Board of Directors is prohibited from taking and/or
keuntungan pribadi dari Bank selain remunerasi dan receiving personal benefits from the Bank, other than
fasilitas lainnya yang ditetapkan RUPS; remuneration and other facilities set by the GMS;
3. Direksi wajib mengungkapkan dalam laporan pelaksanaan 3. The Board of Directors must disclose the following
GCG mengenai: matters in GCG implementation report:
a. Kepemilikan sahamnya, baik pada Bank maupun a. Share ownership, both in the Bank and in other
pada perusahaan lain, yang berkedudukan di dalam companies, domiciled inside and/or outside the country;
dan/atau di luar negeri;
b. Hubungan keuangan dan hubungan keluarga dengan b. Financial relationship and family relationship with
anggota Dewan Komisaris, anggota Direksi lain dan/ other members of Board of Commissioners, members of
atau Pemegang Saham Pengendali Perseroan; serta Board of Directors, and/or Controlling Shareholders of
the Company; and
c. Remunerasi dan fasilitas lain yang diterima. c. Remuneration and other facilities received.
Rapat Direksi Board of Directors’ Meeting
Pelaksanaan Rapat
Kebijakan Meeting Implementation
Policy Rapat Internal Direksi Rapat Gabungan dengan Dewan Komisaris
Internal Meeting of Board of Directors Joint Meeting with Board of Commissioners
Rapat Dewan Direksi diatur dalam Pedoman
dan Tata Tertib Kerja Direksi Perseroan. Diadakan minimal 1 kali dalam 1 bulan. Diadakan minimal 1 kali dalam 4 bulan.
Board of Directors’ meetings are regulated in Held at least once every 1 months. Held at least once every 4 months.
the Company’s Board of Directors Charter.
Informasi terkait tingkat kehadiran Direksi dalam rapat Information on attendance level of the Board of Directors
internal, rapat gabungan dengan Dewan Komisaris, dan at internal meetings, joint meetings with Board of
RUPS tahun 2023 diuraikan sebagai berikut: Commissioners, and the 2023 GMS is described as follows:
Rapat Gabungan dengan
Rapat Direksi Dewan Komisaris RUPS Tahunan dan Luar Biasa
Board of Directors’ Meeting Joint Meeting with Annual and Extraordinary GMS
Board of Commissioners
Nama dan Jabatan
Name and Position Jumlah Jumlah Jumlah
Jumlah Jumlah Jumlah
Rapat Rapat Rapat
Kehadiran Kehadiran Kehadiran
Number (%) Number (%) Number (%)
Total Total Total
of of of
Attendance Attendance Attendance
Meetings Meetings Meetings
Lenny Sugihat
Presiden Direktur 25 24 96,00 7 7 100,00 2 2 100,00
President Director
Mahesh Ajit Ranade*
Wakil Presiden Direktur 4 2 50,00 3 3 100,00 - - -
Vice President Director
Setiawan Kumala
Direktur 25 25 100,00 7 6 85,71 2 2 100,00
Director
PT Bank Ganesha Tbk
166 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Rapat Gabungan dengan
Rapat Direksi Dewan Komisaris RUPS Tahunan dan Luar Biasa
Board of Directors’ Meeting Joint Meeting with Annual and Extraordinary GMS
Board of Commissioners
Nama dan Jabatan
Name and Position Jumlah Jumlah Jumlah
Jumlah Jumlah Jumlah
Rapat Rapat Rapat
Kehadiran Kehadiran Kehadiran
Number (%) Number (%) Number (%)
Total Total Total
of of of
Attendance Attendance Attendance
Meetings Meetings Meetings
Suroso
Direktur 25 23 92,00 7 7 100,00 2 2 100,00
Director
Agoes Roediyanto
Direktur 25 24 96,00 7 7 100,00 2 2 100,00
Director
Arif Wicaksono
Direktur 25 19 76,00 7 7 100,00 2 1 100,00
Director
* Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
Pelaksanaan Tugas Direksi Implementation of Board of Directors’ Duties
Sepanjang tahun 2023, Direksi telah melaksanakan tugas Throughout 2023, the Board of Directors carried out its
dan tanggung jawabnya melalui langkah-langkah strategis duties and responsibilities through strategic steps as
seperti diuraikan berikut: described below:
1. Melaksanakan tugas kepengurusan Bank dengan 1. Carry out Bank management duties by compiling a
menyusun Rencana Jangka Panjang yang berupa Long Term Plan in the form of a strategic plan as well
rencana strategis dan juga rencana kerja tahunan as an annual work plan which is submitted to the
yang disampaikan kepada Otoritas Jasa Keuangan. Financial Services Authority. The work plan has been
Rencana kerja tersebut mendapat persetujuan dari approved by the Board of Commissioners and has been
Dewan Komisaris dan telah dikomunikasikan kepada communicated to Shareholders and all organization
Pemegang Saham dan seluruh jenjang organisasi yang levels in the Bank;
ada pada Bank;
2. Membuat struktur organisasi Bank, lengkap dengan 2. Create an organizational structure of the Bank, complete
perincian tugas dan tanggung jawab serta menetapkan with details of duties and responsibilities, as well
surat keputusan pengangkatannya; determine the appointment letter;
3. Menyusun kebijakan dan strategi manajemen risiko dan 3. Develop risk management policies and strategies, as
bertanggung jawab atas pelaksanaannya; well as be responsible for their implementation;
4. Menindaklanjuti temuan audit dan rekomendasi dari 4. Follow up on audit findings and recommendations from
Satuan Kerja Audit Intern, auditor eksternal, dan the Internal Audit Division, external auditors, and the
hasil pengawasan Otoritas Jasa Keuangan atau hasil supervision results by the Financial Services Authority
pengawasan otoritas lain; or by other authorities;
5. Menyusun kebijakan dan prosedur yang berlaku untuk 5. Develop policies and procedures that apply to run the
menjalankan usaha Bank sesuai dengan ketentuan; Bank's business in accordance with the provisions;
6. Memiliki tanggung jawab terhadap struktur 6. Be responsible for an effective internal control structure
pengendalian internal yang efektif serta penerapan and implementation of good risk management; and
manajemen risiko yang baik; dan
7. Mempertanggung jawabkan pelaksanaan tugasnya 7. Be responsible for carrying out the duties to Shareholders
kepada Pemegang Saham melalui RUPS. through the GMS.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 167
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Rekomendasi, Evaluasi, dan Recommendation, Evaluation, and
Persetujuan Direksi Approval of the Board of Directors
Sebagai bagian dari pelaksanaan tugas dan tanggung As part of implementing its duties and responsibilities,
jawabnya, Direksi terus berupaya untuk mendorong the Board of Directors strives to encourage more effective
pelaksanaan pengelolaan Bank yang semakin efektif. implementation of Bank management. Throughout 2023,
Selama tahun 2023, Direksi telah mengeluarkan beberapa the Board of Directors issued several recommendations,
rekomendasi, evaluasi, dan persetujuan, antara lain: evaluations, and approvals, among others:
No. Perihal Subject
1. Pedoman Restrukturisasi Kreditur Selama Masa Pandemi Guidelines for Creditor Restructuring during the Pandemic
2. ALCO ALCO
3. Penunjukan WAPERD Appointment of WAPERD
4. Penunjukan Petugas Proyek ISO (IT) Appointment of ISO (IT) Project Officer
5. Perubahan Komite Audit Changes to the Audit Committee
6. Perubahan Komite Pemantau Risiko Changes to the Risk Monitoring Committee
7. Perubahan Komite Nominasi dan Remunerasi Changes to the Nomination and Remuneration Committee
Policy on Reporting of Share Ownership of Board of Directors and Board
8. Kebijakan Pelaporan Kepemilikan Saham Direksi dan Komisaris
of Commissioners
9. Pengangkatan Kepala Satuan Kerja Audit Intern Appointment of the Head of the Internal Audit Division
10. Piagam Komite Pengarah TI IT Steering Committee Charter
11. Struktur dan Keanggotaan Komite Pengarah TI IT Steering Committee Structure and Membership
12. Tim Penyusunan Corporate Plan 2024-2028 Preparation Team of Corporate Plan 2024-2028
13. Batas Wewenang Memutus Pengeluaran Biaya Limits of Authority to Decide Expenditures
14. Kebijakan Audit Intern Internal Audit Policy
15. Struktur Organisasi Organizational Structure
16. Tim Penyusunan Transformation Plan Preparation Team of Transformation Plan
17. Pembidangan Tugas dan Pedoman Kerja Direksi Division of Duties and Charter for Board of Directors
18. Direktur Pengganti Substitute Director
19. Perubahan Komite Nominasi dan Remunerasi Changes to the Nomination and Remuneration Committee
20. Parameter Risk Appetite & Risk Tolerance Tahun 2024 Risk Appetite & Risk Tolerance Parameters for 2024
21. Batas Wewenang Memutus Limits of Decision Authority
22. APU PPT & PPSPM AML CFT & CPF
23. Batas Wewenang Memutus Kredit Konsumer Limits of Authority to Decide Consumer Credit
PT Bank Ganesha Tbk
168 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Penilaian Kinerja Dewan Komisaris dan Direksi
Performance Assessment of the Board of Commissioners
and Board of Directors
Sebagai bentuk pengukuran atas pencapaian target kinerja As a form of measurement of target performance
yang telah dilaksanakan oleh Dewan Komisaris dan Direksi, achievements implemented by the Board of Commissioners
maka perlu dilakukan penilaian terhadap Dewan Komisaris and Board of Directors, assessment needs to be performed
dan Direksi secara kolektif maupun masing-masing anggota to the Board of Commissioners and Board of Directors, both
Direksi. Informasi terkait prosedur penilaian, pihak yang collectively and individually to the members. Information
melakukan penilaian, kriteria penilaian, dan hasil penilaian on assessment procedures, assessor, assessment criteria,
diuraikan sebagai berikut: and assessment results are described as follows:
Dewan Komisaris Keterangan Direksi
Board of Commissioners Description Board of Directors
Kinerja Dewan Komisaris dievaluasi oleh Pemegang Saham dalam Prosedur Penilaian sendiri (self assessment) Direksi dilakukan 2 kali dalam
RUPS berdasarkan Laporan tugas pengawasan Dewan Komisaris Penilaian dan 1 tahun dan dinilai oleh Dewan Komisaris untuk disampaikan kepada
dalam Laporan Tahunan Perseroan. Dewan Komisaris juga melakukan Pihak yang Pemegang Saham berdasarkan hasil kinerja keseluruhan dari tugas
penilaian sendiri (self assessment) baik secara kolektif kolegial Melakukan dan kewajiban Direksi secara kolegial. Hal ini menjadi salah satu
maupun individu yang dilakukan 2 kali dalam 1 tahun. Penilaian Penilaian bahan pertimbangan bagi Pemegang Saham untuk memberhentikan
tersebut menjadi dasar pertimbangan dalam pemberian remunerasi Kinerja dan/atau menunjuk kembali anggota Direksi.
Dewan komisaris.
The performance of the Board of Commissioners is evaluated by Procedures Self-assessment of the Board of Directors is conducted 2 times in
the Shareholders at the GMS based on the Board of Commissioners’ and 1 year and is assessed by the Board of Commissioners to be
supervisory report in the Company’s Annual Report. The Board of Assessor of submitted to Shareholders based on overall performance results
Commissioners also conducts self-assessment both collectively Performance of the Board of Directors’ duties and obligations collegially. This
and individually, two times a year. Such assessment is the Assessments matter is one of Shareholders’ considerations to dismiss and/or
basic considerations in providing remuneration to the Board of reappoint members of the Board of Directors.
Commissioners.
• Evaluasi kompetensi dan kapabilitas Dewan Komisaris; Kriteria • Efektivitas peran dan rapat Direksi;
• Efektivitas pelaksanaan tugas dan tanggung jawab Dewan Komisaris; Penilaian • Efektivitas penerapan GCG;
• Efektivitas rapat Dewan Komisaris; dan Kinerja • Efektivitas pelaksanaan strategi dan pengelolaan Perseroan; dan
• Efektivitas kinerja Komite-Komite di bawah Dewan Komisaris. • Efektivitas penerapan manajemen risiko dan pengendalian internal.
• Evaluation of the Board of Commissioners’ competence and Performance • Effectiveness of the Board of Directors’ roles and meetings;
capabilities; Assessment • Effectiveness of GCG implementation;
• Effectiveness of the implementation of the Board of Commissioners’ Criteria • Effectiveness of the implementation of the Company’s strategy
duties and responsibilities; and management; and
• Effectiveness of the Board of Commissioners’ meetings; and • Effectiveness of risk management and internal control implementation.
• Effectiveness of the performance of Committees under the Board of
Commissioners.
Pada tahun 2023, Dewan Komisaris telah melaksanakan program Hasil Sepanjang tahun 2023, Direksi dengan itikad baik dan penuh tanggung
kerja Dewan Komisaris dengan memperhatikan tugas, wewenang dan Penilaian jawab telah menjalankan seluruh tugas yang diamanatkan, mengelola
kewajiban dalam hal pengawasan Perseroan sesuai dengan peraturan Kinerja bisnis dan urusan Perseroan dengan tetap memperhatikan kepentingan
dan perundang-undangan yang berlaku. Atas pelaksanaan tugas Perseroan serta keseimbangan kepentingan seluruh pihak yang
pengawasan Perseroan oleh Dewan Komisaris, RUPS menyatakan berkepentingan dengan aktivitas Perseroan.
bahwa Dewan Komisaris telah melaksanakan tugasnya dengan baik.
In 2023, the Board of Commissioners implemented the Board of Performance Throughout 2023, the Board of Directors, in good faith and full
Commissioners’ work program by considering duties, authorities, Assessment responsibility, performed all mandated duties and managed
and obligations in supervising the Company in accordance with the Results the Company’s business and affairs, with due observance of
applicable laws and regulations. Regarding the Company’s supervisory the Company’s interest and the interest balance of all parties
duties’ implementation by the Board of Commissioners, the GMS with an interest in the Company’s activities.
stated that the Board of Commissioners performed its duties properly.
Penilaian kinerja Dewan Komisaris dan Direksi Bank juga Performance assessment of the Bank's Board of
dilakukan melalui metode self assessment GCG yang Commissioners and Board of Directors is also carried out
dilakukan oleh Satuan Kerja Kepatuhan dengan mengacu through GCG self-assessment method performed by the
pada Peraturan Otoritas Jasa Keuangan tentang Penerapan Compliance Unit with reference to the Financial Services
Tata Kelola bagi Bank Umum. Authority Regulations on the Implementation of Governance
for Commercial Banks.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 169
Page 172
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Penilaian Kinerja Komite di bawah Dewan Komisaris,
Komite di bawah Direksi, dan Organ Pendukung Direksi
Performance Assessment of Committees under
the Board of Commissioners, Committees under the Board of Directors,
and Supporting Organs of the Board of Directors
Informasi terkait prosedur penilaian, pihak yang Information on assessment procedures, assessors, assessment
melakukan penilaian, kriteria penilaian, dan hasil penilaian criteria, and assessment results of Committees under the Board
Komite di bawah Dewan Komisaris, Komite di bawah of Commissioners, Committees under the Board of Directors,
Direksi, dan Organ Pendukung Direksi diuraikan sebagai and Supporting Organs of the Board of Directors are described
berikut: as follows:
Komite di bawah Direksi dan Organ
Komite di bawah Dewan Komisaris Keterangan Pendukung Direksi
Committees under the Board of Commissioners Description Committees under the Board of Directors and
Supporting Organs of the Board of Directors
Prosedur penilaian kinerja Komite di bawah Dewan Komisaris Prosedur Prosedur penilaian kinerja Komite di bawah Direksi dan Organ Pendukung
dilakukan oleh Dewan Komisaris secara periodik yang dilakukan Penilaian dan Direksi dilakukan oleh Direksi secara periodik yang dilakukan 1 kali
1 kali dalam 1 tahun setiap akhir tahun buku. Pihak yang dalam 1 tahun setiap akhir tahun buku.
Melakukan
Penilaian
Kinerja
Performance assessment procedures for Committees under the Board Procedures Performance assessment procedures for Committees under the
of Commissioners are carried out by the Board of Commissioners and Board of Directors and Supporting Organs of the Board of Directors
periodically, once a year at the end of each financial year. Assessor of are carried out by the Board of Directors periodically, once
Performance a year at the end of each financial year.
Assessments
• Pelaksanaan semua tugas dan tanggung jawab pekerjaan sesuai Kriteria • Laporan berkala yang disampaikan kepada Direksi;
tata tertib kerja komite; Penilaian • Masukan dan rekomendasi atas hal-hal yang masuk ke dalam
• Pencapaian program kerja yang telah disampaikan kepada Dewan Kinerja lingkup tugas Direksi; dan
Komisaris; dan • Pelaksanaan tugas dan tanggung jawab masing-masing yang
• Pelaksanaan rapat komite dan tingkat kehadiran anggota komite. sejalan dengan strategi dan rencana bisnis Bank.
• Implementation of all duties and responsibilities according to the Performance • Periodic reports submitted to the Board of Directors;
committee’s work procedures; Assessment • Input and recommendations on matters that fall within the scope
• Achievement of the work program that has been presented to the Criteria of the Board of Directors’ duties; and
Board of Commissioners; and • Implementation of respective duties and responsibilities in line
• Implementation of committee meetings and attendance level of with the Bank’s strategy and business plan.
committee members.
Dewan Komisaris menilai bahwa selama tahun 2023, komite-komite yang Hasil Pada tahun 2023, Direksi Bank Ganesha menilai bahwa Komite di
berada di bawah Dewan Komisaris telah menjalankan tugasnya sesuai Penilaian bawah Direksi dan Organ Pendukung Direksi telah berperan efektif
dengan pedoman (charter) masing-masing komite serta membantu Kinerja dan mampu menjalankan fungsinya dengan baik dalam membantu
Dewan Komisaris dalam melakukan pengawasan Bank. pelaksanaan tugas Direksi di sepanjang tahun buku tersebut.
The Board of Commissioners assessed that throughout 2023, the Performance In 2023, the Board of Directors of Bank Ganesha assessed that
committees under the Board of Commissioners performed their Assessment the Committees under the Board of Directors and Supporting
duties in accordance with each committee charter and assisted Results Organs of the Board of Directors played an effective role and
the Board of Commissioners in supervising the Bank. carried out their functions properly in assisting the Board of
Directors’ duty implementation throughout the financial year.
PT Bank Ganesha Tbk
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Pengembangan Kompetensi Dewan Komisaris dan Direksi
Competency Development of the Board of Commissioners and Board of
Directors
Kebijakan Pengembangan Kompetensi Competency Development Policy for the Board
Dewan Komisaris dan Direksi of Commissioners and Board of Directors
Perseroan memiliki kebijakan terkait pengembangan The Company has policy on developing the competency of
kompetensi Dewan komisaris dan Direksi guna memastikan the Board of Commissioners and Board of Directors to ensure
tugas dan tanggung jawab anggota Dewan Komisaris that the members’ duties and responsibilities are carried
dan Direksi dilaksanakan secara efektif, efisien, serta out effectively, efficiently, and in line with the latest business
sejalan dengan perkembangan bisnis terkini. Anggota developments. Members of the Board of Commissioners and
Dewan Komisaris dan Direksi diberikan kesempatan untuk Board of Directors are given opportunities to improve their
meningkatkan kompetensi, dengan mengikuti program competency, by attending education/training programs,
pendidikan/pelatihan, sertifikasi, training, seminar, certification, training, seminars, workshops, e-learning,
workshop, e-learning, dan sebagainya sesuai dengan and so on, in accordance with the available budget and the
ketersediaan anggaran dan kebutuhan Perseroan. Company’s needs.
Pelaksanaan Program Implementation of the Competency
Pengembangan Kompetensi Development Program
Sepanjang tahun 2023, anggota Dewan Komisaris dan Throughout 2023, members of the Company’s Board
Direksi Perseroan telah mengikuti program pengembangan of Commissioners and Board of Directors attended the
kompetensi sebagai berikut: following competency development programs:
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Dewan Komisaris
Board of Commissioners
Marcello Theodore Refreshment Sertifikasi Manajemen Risiko Agustus Lembaga Pengembangan Perbankan
Taufik Risk Management Certification Refreshment August Indonesia
Presiden Komisaris Indonesian Banking Development
President Institute
Commissioner
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Risk Management Certification Refreshment December Risk Management
Lisawati Mengenal Lebih Jauh Pengaturan Undang-Undang Pengembangan Juni OJK Institute
Wakil Presiden dan Penguatan Sektor Keuangan (UU P2SK) dalam Rangka June
Komisaris Penguatan Sektor Perbankan
Vice President Getting to Know More about the provisions of Law on the
Commissioner Development and Strengthening the Financial Sector (UU P2SK)
in Strengthening Banking Sector
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Risk Management Certification Refreshment December Risk Management
Sudarto Refreshment Sertifikasi Manajemen Risiko Juli Efektifpro
Komisaris Risk Management Certification Refreshment July
Independen
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Independent
Risk Management Certification Refreshment December Risk Management
Commissioner
Trisna Chandra* Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Komisaris Risk Management Certification Refreshment December Risk Management
Independen
Independent
Commissioner
PT Bank Ganesha Tbk
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Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Direktur
Board of Commissioners
Lenny Sugihat Understanding the Landscape and Significance of GSS Bonds and Mei Bursa Efek Indonesia
Presiden Direktur Understanding the keys elements of GSS Bonds May Indonesia Stock Exchange
President Director
Penerapan Cloud Computing di Industri Jasa Keuangan Juni OJK Institute
Application of Cloud Computing in Financial Services Industry June
How to Manage Climate Related Risk in Banking Industry Juni OJK Institute
June
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Juni OJK Institute
Penguatan Sektor Perbankan June
Getting to Know More about Regulations on P2SK Law in
Strengthening Banking Sector
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Juli OJK Institute
Penguatan Sektor Pasar Modal July
Getting to Know More about the Regulations on P2SK Law in
Strengthening Capital Market Sector
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Agustus OJK Institute
Penguatan Industri Keuangan Non Bank (IKNB) August
Getting to Know More about the Regulations on P2SK Law in
Strengthening Non-Bank Financial Industry (IKNB)
Pengawasan Market Conduct dan Perlindungan Konsumen di November Lembaga Pengembangan Perbankan
Sektor Jasa Keuangan Pasca Penerbitan Peraturan Otoritas Jasa Indonesia
Keuangan No. 6/POJK.07/2022 dan UU P2SK Indonesian Banking Development
Market Conduct Supervision and Consumer Protection in Institute
Financial Services Sector Post Issuance of Financial Services
Authority Regulation No. 6/POJK.07/2022 and P2SK Law
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Risk Management Certification Refreshment December Risk Management
Mahesh Ajit Pembekalan Sertifikasi Manajemen Risiko Level 4 Maret Efektifpro
Ranade** Briefing of Risk Management Certification Level 4 March
Wakil Presiden
Uji Sertifikasi Manajemen Risiko Level 4 Maret Badan Sertifikasi Manajemen Risiko
Direktur
Test of Risk Management Certification Level 4 March Risk Management Certification Agency
Vice President
Director Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Risk Management Certification Refreshment December Risk Management
Setiawan Kumala Penerapan Cloud Computing di Industri Jasa Keuangan Juni OJK Institute
Direktur Application of Cloud Computing in Financial Services Industry June
Director
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Risk Management Certification Refreshment December Risk Management
Suroso The Role of Governance Risk & Compliance (GRC) in Supporting Februari OJK Institute
Direktur Financial Sector Performance February
Director
Membangun Keyakinan Nasabah Aset Digital dari Risiko Siber Mei OJK Institute
Establishing Digital Asset Customer Confidence from Cyber Risk May
Penerapan Cloud Computing di Industri Jasa Keuangan Juni OJK Institute
Application of Cloud Computing in Financial Services Industry June
Perlindungan Konsumen terhadap Kejahatan Keuangan Digital Juni Ikatan Sarjana Ekonomi Indonesia
Consumer Protection against Digital Financial Crime June Association of Indonesian Economics
Scholars
How to Manage Climate Related Risk in Banking Industry Juni OJK Institute
June
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Juni OJK Institute
Penguatan Sektor Perbankan June
Getting to Know More about Regulations on P2SK Law in
Strengthening Banking Sector
PT Bank Ganesha Tbk
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Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Masa Depan Ekonomi Indonesia di Era Teknologi Artificial Agustus Ikatan Sarjana Ekonomi Indonesia
Intelligence (AI) August Association of Indonesian Economics
The Future of Indonesian Economy in the Era of Artificial Scholars
Intelligence (AI) Technology
Enhancing Financial Performance Through Data Analytics Agustus OJK Institute
August
Pemanfaatan Internet of Things (IoT) di Industri Jasa Keuangan September OJK Institute
Utilization of the Internet of Things (IoT) in Financial Services Industry
The 7th Indonesia Risk Management Outlook (IRMO) 2024 Oktober Lembaga Pengembangan Perbankan
October Indonesia
Indonesian Banking Development
Institute
Pengawasan Market Conduct dan Perlindungan Konsumen di November Lembaga Pengembangan Perbankan
Sektor Jasa Keuangan Pasca Penerbitan Peraturan Otorita Jasa Indonesia
Keuangan No. 6/POJK.07/2022 dan UU P2SK Indonesian Banking Development
Market Conduct Supervision and Consumer Protection in Institute
Financial Services Sector Post Issuance of Financial Services
Authority Regulation No. 6/POJK.07/2022 and P2SK Law
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for Risk
Risk Management Certification Refreshment December Management
Agoes Roediyanto Penerapan Cloud Computing di Industri Jasa Keuangan Juni OJK institute
Direktur Application of Cloud Computing in Financial Services Industry June
Director
How to Manage Climate Related Risk in Banking Industry Juni OJK institute
June
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for Risk
Risk Management Certification Refreshment December Management
Sosialisasi terkait Kelengkapan Pengisian Data, Customer Due Desember Internal Bank Ganesha
Diligence (CDD), dan Fungsi Supervisory December
Dissemination of Complete Data Filling, Customer Due Diligence
(CDD), and Supervisory Functions
Arif Wicaksono Penerapan Cloud Computing di Industri Jasa Keuangan Juni OJK Institute
Direktur Application of Cloud Computing in Financial Services Industry June
Director
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Juni OJK Institute
Penguatan Sektor Perbankan June
Getting to Know More about Regulations on P2SK Law in
Strengthening Banking Sector
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Juli OJK Institute
Penguatan Sektor Pasar Modal July
Getting to Know More about the Regulations on P2SK Law in
Strengthening Capital Market Sector
Indonesia Finance Zoominar IFA-VI-2023 November Economic Review
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for Risk
Risk Management Certification Refreshment December Management
* Efektif menjabat sejak tanggal 1 Mei 2023. / Effectively serving since May 1, 2023.
** Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
PT Bank Ganesha Tbk
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Program Orientasi bagi Dewan Komisaris Orientation Program for New Board of
dan Direksi Baru Commissioners and Board of Directors
Anggota Dewan Komisaris dan Direksi yang baru diangkat Newly appointed members of the Board of Commissioners
diwajibkan untuk mengikuti program orientasi dengan and Board of Directors are required to follow an orientation
tujuan untuk memberikan pengetahuan mengenai program with the aim of providing knowledge about the
Perseroan, agar dapat memahami tugas dan tanggung Company, so as they can understand their duties and
jawabnya, proses bisnis perusahaan, serta dapat bekerja responsibilities, the Company’s business processes, and
selaras dengan organ Perseroan lainnya. Program orientasi can work in harmony with other Company organs. The
bagi Dewan Komisaris dan Direksi yang baru diangkat orientation program for newly appointed members of the
diselenggarakan oleh Sekretaris Perusahaan dengan materi Board of Commissioners and Board of Directors is held by
sekurang-kurangnya meliputi: the Corporate Secretary with material that at least includes:
1. Informasi terkait Perseroan, seperti akta-akta, struktur 1. Information related to the Company, such as deeds,
organisasi, Corporate Plan, Rencana Bisnis Bank (RBB) organizational structure, Corporate Plan, Bank Business
dan Rencana Aksi Keuangan Berkelanjutan (RAKB), Plan (RBB) and Sustainable Finance Action Plan (RAKB),
Laporan Tahunan dan Laporan Keberlanjutan, dan situs Annual Report and Sustainability Report, and the
web Bank Ganesha; dan website of Bank Ganesha; and
2. Tugas dan tanggung jawab pembidangan dari masing- 2. The division of duties and responsibilities of each new
masing anggota baru. member.
"Pada tahun 2023, Sekretaris Perusahaan telah melaksanakan program orientasi
kepada Trisna Chandra selaku Komisaris Independen Perseroan yang baru dan
Mahesh Ajit Ranade* selaku Wakil Presiden Direktur Perseroan yang baru .”
“In 2023, the Corporate Secretary carried out orientation program for Trisna Chandra as new
Independent Commissioner and Mahesh Ajit Ranade as new Vice President Director of the Company.”
* Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
PT Bank Ganesha Tbk
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Nominasi dan Remunerasi Dewan Komisaris dan Direksi
Nomination and Remuneration for the Board of Commissioners and
Board of Directors
Nominasi Dewan Komisaris dan Direksi Nomination of the Board of Commissioners
and Board of Directors
Kebijakan mengenai nominasi Dewan Komisaris dan Direksi The nomination policy for the Board of Commissioners
Perseroan bertujuan untuk menjaga kesinambungan proses and Board of Directors aims to maintain the continuity
regenerasi kepemimpinan di Perseroan dalam rangka of leadership regeneration process in the Company to
mempertahankan keberlanjutan bisnis dan tujuan jangka maintain business sustainability and the Company’s long-
panjang Perseroan. term objectives.
Adapun prosedur nominasi Dewan Komisaris dan Direksi The nomination procedure for the Board of Commissioners
diuraikan sebagai berikut: and Board of Directors are described as follows:
Komite Remunerasi dan Nominasi Dewan Komisaris atas dasar saran dari Calon yang direkomendasikan oleh
mengidentifikasi calon yang memenuhi Komite Remunerasi dan Nominasi Komite Remunerasi dan Nominasi
kriteria menyampaikan usulan calon kepada kepada Dewan Komisaris setelah
Pemegang Saham. ditelaah kemudian diusulkan kepada
Pemegang Saham untuk diangkat atau
ditetapkan dalam RUPS.
The Remuneration and Nomination The Board of Commissioners, based Candidates recommended by the
Committee identifies candidates who on suggestions from the Remuneration Remuneration and Nomination
meet the criteria. and Nomination Committee, proposes Committee to the Board of Commissioners,
candidates to the Shareholders. after reviewed, are then proposed to
the Shareholders for appointment or
confirmation at the GMS.
1 2 3
Remunerasi Dewan Komisaris dan Direksi Remuneration for the Board of
Commissioners and Board of Directors
Kebijakan dan Prosedur Remunerasi Remuneration Policy and Procedure
Bank telah memiliki kebijakan remunerasi bagi Dewan The Bank has remuneration policy for the Board of
Komisaris dan Direksi yang berpedoman pada Peraturan Commissioners and Board of Directors which refers to the
Otoritas Jasa Keuangan No. 45/POJK.02/2015 dan Surat Financial Services Authority Regulation No. 45/POJK.02/2015
Edaran Otoritas Jasa Keuangan No. 40/SEOJK.03/2016 and Financial Services Authority Circular No. 40/SEOJK.03/2016
tentang Penerapan Tata Kelola dalam Pemberian on Implementation of Governance in Providing Remuneration
Remunerasi bagi Bank Umum. Dalam hal ini, Komite for Commercial Banks. In this matter, the Remuneration and
Remunerasi dan Nominasi menyusun rekomendasi dan Nomination Committee prepares recommendations and
usulan terkait remunerasi anggota Dewan Komisaris dan proposals on the remuneration of members of the Board of
Direksi. Usulan remunerasi tersebut kemudian disampaikan Commissioners and Board of Directors. The remuneration
kepada Dewan Komisaris, untuk selanjutnya diajukan proposal is then submitted to the Board of Commissioners, and
kepada RUPS untuk dimintakan persetujuan. then submitted to the GMS for approval.
PT Bank Ganesha Tbk
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Jenis dan Indikator Penetapan Remunerasi Types of Remuneration and Indicators for
Determining Remuneration
Remunerasi Dewan Komisaris dan Direksi Bank Ganesha Remuneration for the Board of Commissioners and Board
ditetapkan dengan memperhatikan beberapa indikator of Directors of Bank Ganesha is determined by considering
berikut: the following indicators:
Skala usaha Tingkat inflasi
Business scale Inflation rate
Kondisi dan kemampuan
Kompleksitas usaha keuangan Bank
Business complexity Indikator Penetapan The condition and financial
Remunerasi capability of the Bank
Indicator for Determining
Remuneration
Tidak bertentangan dengan
peraturan perundang-undangan
Peer group yang berlaku
Not in contrary to the applicable
laws and regulations
Adapun jenis remunerasi yang diberikan kepada Dewan The types of remuneration provided to the Board of
Komisaris dan Direksi diungkapkan sebagai berikut: Commissioners and Board of Directors are disclosed as follows:
Jenis Remunerasi Penjelasan
Type of Remuneration Explanation
Remunerasi yang Bersifat Tetap Remunerasi yang diberikan dalam bentuk tunai atau dalam bentuk lain yang tidak dikaitkan dengan kinerja dan
Fixed Remuneration risiko, seperti gaji pokok, tunjangan, fasilitas, tunjangan perumahan, tunjangan kesehatan, tunjangan pendidikan,
tunjangan hari raya, dan pensiun.
Remuneration that is provided in cash or other forms is not according to performance and risk, such as basic salary,
allowance, facilities, housing allowance, health benefits, education allowance, holiday allowance, and pension allowance.
Remunerasi yang Bersifat Variabel Remunerasi yang dikaitkan dengan kinerja dan risiko, yang diberikan dalam bentuk tunai dan/atau saham atau
Variable Remuneration instrumen yang berbasis saham yang diterbitkan Bank. Pemberian remunerasi ini secara khusus mendorong prudent
risk taking serta diberikan dengan memperhatikan risiko yang paling berpengaruh dalam kegiatan usaha (risiko utama).
Remuneration that is according to performance and risk, provided in cash and/or share or share-based instrument issued by
the Bank. This provided remuneration specifically encourages prudent risk taking and considers the main risks that are most
influential in business activities.
Cakupan Kebijakan Remunerasi Scope of Remuneration Policy
dan Implementasinya and Its Implementation
Kebijakan remunerasi Bank mencakup seluruh karyawan The Bank’s remuneration policy covers all employees
baik yang berada di kantor pusat dan kantor cabang. Bank both at head office and branch offices. The Bank ensures
memastikan bahwa kebijakan remunerasi diterapkan dengan that the remuneration policy is implemented evenly,
merata, adil, dan seimbang agar setiap karyawan mendapatkan fairly, and in balance so that each employee receives
imbal jasa yang sesuai dan sepantasnya. appropriate and proper compensation.
PT Bank Ganesha Tbk
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Pelaksanaan Kaji Ulang dan Independensi Implementation of Review and Independence in
Penerapan Kebijakan Remunerasi Applying Remuneration Policy
Dalam rangka memastikan independensi pemberian To ensure independence in providing remuneration to
remunerasi terhadap seluruh karyawan termasuk karyawan all employees, including employees in the control unit,
di unit kontrol, maka Bank Ganesha secara berkala melakukan Bank Ganesha periodically reviews its remuneration
kaji ulang atas kebijakan remunerasi yang didasarkan atas policy with reference to performance, risk, fairness with
kinerja, risiko, kewajaran dengan peer group, sasaran, strategi peer groups, targets, the Bank’s long-term strategy,
jangka panjang Bank, pemenuhan cadangan sebagaimana fulfillment of reserves as regulated in laws and regulations,
diatur dalam peraturan perundang-undangan, dan potensi and the Bank’s future income potential.
pendapatan Bank di masa yang akan datang.
Remunerasi Dikaitkan dengan Risiko Remuneration Linked to Risk
Kebijakan remunerasi Bank senantiasa memperhatikan The Bank’s remuneration policy constantly considers
prinsip-prinsip kehati-hatian yang bertujuan untuk prudential principles which aim to encourage prudent risk
mendorong dilakukannya prudent risk taking dalam rangka taking to maintain the Bank’s business sustainability. In
menjaga kelangsungan usaha Bank. Dalam menetapkan risiko determining risks associated to variable remuneration,
yang dikaitkan dengan remunerasi yang bersifat variabel, the Bank considers risks that are most influential in
Bank memperhatikan risiko yang paling berpengaruh dalam business activities as the main risks referring to regulatory
kegiatan usaha sebagai risiko utama mengacu pada ketentuan provisions governing the risk management implementation
regulator yang mengatur mengenai penerapan manajemen for commercial banks.
risiko bagi bank umum.
Penyesuaian Remunerasi Dikaitkan dengan Remuneration Adjustment Linked to
Kinerja dan Risiko Performance and Risk
Penilaian kinerja yang ditentukan melalui pendekatan key Performance assessment determined through the key
performance Indicator (KPI) menjadi pertimbangan Bank performance indicator (KPI) approach is the Bank’s
dalam menentukan remunerasi Dewan Komisaris dan consideration in determining the remuneration of the Board of
Direksi. Dengan mempertimbangkan hasil KPI tersebut, Commissioners and Board of Directors. By considering the
Komite Remunerasi dan Nominasi memberikan rekomendasi KPI results, the Remuneration and Nomination Committee
kepada Dewan Komisaris terkait besaran remunerasi yang provides recommendations to the Board of Commissioners
layak diterima. Rekomendasi tersebut disampaikan Dewan regarding the appropriate remuneration amount to be
Komisaris kepada RUPS untuk menetapkan remunerasi bagi provided. Such recommendation was submitted by the Board
Dewan Komisaris dan Direksi. Selain itu, Bank juga telah of Commissioners to the GMS to determine remuneration for
menerapkan remunerasi berbasis risiko dengan adanya the Board of Commissioners and Board of Directors. Apart from
penetapan material risk takers (MRT). that, the Bank also implemented risk-based remuneration by
determining material risk takers (MRT).
Konsultan Eksternal terkait Kebijakan External Consultant regarding Remuneration
Remunerasi Policy
Bank Ganesha tidak menggunakan konsultan eksternal Bank Ganesha does not use external consultant in
dalam merumuskan kebijakan terkait remunerasi bagi formulating remuneration policies for the Board of
Dewan Komisaris, Direksi, maupun karyawan. Commissioners, Board of Directors, or employees.
Penetapan Material Risk Takers (MRT) Determination of Material Risk Takers (MRT)
Penetapan material risk takers (MRT) Bank Ganesha Determination of Bank Ganesha’s material risk takers (MRT)
dilakukan melalui 2 pendekatan berikut: is carried out through the following 2 approaches:
1. Metode kualitatif, yakni sesuai dengan porsi tanggung 1. Qualitative method, that is according to the
jawab yang berpengaruh terhadap profil risiko utama responsibility portion that influences the main risk
yang akan ditentukan berdasarkan evaluasi profil risiko profile, which will be determined based on the Bank’s
Bank; dan risk profile evaluation; and
2. Metode kuantitatif, yakni melalui perbandingan 2. Quantitative method, that is through comparing
penerimaan remunerasi yang bersifat variabel antara MRT variable remuneration provided between MRT and non-
dan non-MRT dengan tetap mempertimbangkan kinerja MRT while still considering performance and position’s
dan tingkat risiko jabatan, dengan tetap mengacu dalam risk, with reference to the provisions stipulated in HRD
ketentuan yang diatur dalam Pedoman Remunerasi HRD. Remuneration Guidelines.
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Penangguhan atau Penarikan Kembali Remunerasi Deferred or Clawbacked Remuneration
Bank dapat menunda pembayaran remunerasi yang bersifat The Bank may delay the payment of variable remuneration
variabel yang ditangguhkan (malus) atau menarik kembali (malus) or withdraw variable remuneration that has been
remunerasi yang bersifat variabel yang sudah dibayarkan paid (clawback) to parties designated as MRT, under the
(clawback) kepada pihak yang ditetapkan menjadi MRT, following conditions:
dengan kondisi sebagai berikut:
1. Bank mengalami kerugian; 1. The Bank experiences material losses;
2. Terjadinya risiko yang berdampak negatif terhadap 2. The occurrence of risks that negatively affect the Bank’s
keuangan Bank; finance;
3. Terjadinya fraud, pelanggaran hukum, perilaku tidak 3. The occurrence of fraud, legal violations, unethical
etis, dan/atau pemalsuan catatan oleh pihak yang conduct, and/or falsification of records by MRT parties
menjadi MRT yang merugikan Bank; dan which is detrimental to the Bank; and
4. Kondisi lainnya. 4. Other conditions.
Struktur dan Besaran Remunerasi Remuneration Structure and Amount
Struktur remunerasi Dewan Komisaris dan Direksi Bank The remuneration structure of the Bank’s Board of
sebagaimana ditetapkan oleh RUPS, terdiri dari: Commissioners and Board of Directors, as determined by
the GMS, consists of:
1. Remunerasi, yaitu gaji, bonus, tunjangan rutin, tantiem, 1. Remuneration, namely salary, bonus, routine allowance,
Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan tantiem, Remuneration (salary, bonus, routine allowance,
fasilitas lainnya dalam bentuk non-natura); dan tantiem, and other non-natura facilities); and
2. Fasilitas lain, yaitu fasilitas yang diterima tidak dalam 2. Other facilities, namely in-kind facilities, including
bentuk keuangan (natura), antara lain fasilitas perumahan, housing facilities, health facilities, and other facilities,
fasilitas kesehatan, dan fasilitas lainnya, yang dapat dimiliki which may or may not be owned.
maupun tidak dapat dimiliki.
Besaran remunerasi yang diterima Dewan Komisaris dan The remuneration amount received by the Bank’s Board of
Direksi Bank tahun 2023 diungkapkan sebagai berikut: Commissioners and Board of Directors in 2023 are disclosed
as follows:
Remunerasi dan Fasilitas Dewan Komisaris dan Direksi
Remuneration and Facilities for Board of Commissioners and Board of Directors
Jumlah Diterima dalam 1 tahun
Amount Received in 1 Year
Jenis Remunerasi dan Fasilitas Lain Dewan Komisaris Direksi
Type of Remuneration and Other Facilities Board of Commissioners Board of Directors
Orang Jutaan Rp Orang Jutaan Rp
People Million Rp People Million Rp
Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan fasilitas lainnya dalam bentuk
non-natura) 4 9.210 6 23.898
Remuneration (salary, bonus, routine allowance, tantiem, and other non-natura facilities)
Fasilitas lain dalam bentuk natura perumahan, fasilitas kesehatan, dan sebagainya) yang:
Other facilities in the form of in-kind housing, health facilities, and so on, which:
a. Dapat dimiliki / Can be owned 4 - 6 -
b. Tidak dapat dimiliki / Cannot be owned 4 - 6 -
Total 9.210 23.898
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Kelompok Remunerasi Dewan Komisaris dan Direksi
Remuneration Group for Board of Commissioners and Board of Directors
Jumlah Remunerasi Jumlah Dewan Komisaris Jumlah Direksi
Total Remuneration Number of Board of Commissioners Number of Board of Directors
Di atas Rp2 miliar
3 5
Above Rp2 billion
Di atas Rp1 miliar sampai dengan Rp2 miliar
- 1
Above Rp1 billion up to Rp2 billion
Di atas Rp500 juta sampai dengan Rp1 miliar
1 -
Above Rp500 million up to Rp1 billion
Rp500 juta ke bawah
- -
Rp500 million and below
Remunerasi Dewan Komisaris dan Direksi yang Bersifat Variabel
Variable Remuneration for Board of Commissioners and Board of Directors
Jumlah Diterima dalam 1 tahun
Amount Received in 1 Year
Remunerasi yang Bersifat Variabel yang Diterima Dewan Komisaris Dewan Komisaris
Variable Remuneration Received Board of Commissioners Board of Commissioners
Orang Jutaan Rp Orang Jutaan Rp
People Million Rp People Million Rp
Total - - - -
Perbandingan Rasio Gaji Tertinggi dan Terendah
Comparison of the Highest and Lowest Salary Ratio
Tahun 2023
Rasio Gaji Tertinggi dan Terendah Ratio of Highest and Lowest Salary
Year 2023
Rasio gaji pegawai tertinggi dan terendah 15:1 Ratio of the highest and lowest employee salaries
Rasio gaji Direksi tertinggi dan terendah 2,18:1 Ratio of the highest and lowest salaries of the Board of Directors
Ratio of the highest and lowest salaries of the Board of
Rasio gaji Dewan Komisaris tertinggi dan terendah 1,60:1
Commissioners
Ratio of the highest salary of the Board of Directors and
Rasio gaji Direksi tertinggi dan pegawai tertinggi 4,67:1
the highest salary of employees
Jumlah Nominal Pesangon yang Dibayarkan per Orang dalam 1 Tahun
Nominal Amount of Severance Paid per Person in 1 Year
Jumlah Nominal Pesangon yang Dibayarkan Total Pegawai Nominal Amount of Severance Paid
per Orang dalam 1 Tahun Total Employees per Person in 1 Year
Di atas Rp1 miliar 1 1 Above Rp1 billion
Di atas Rp500 juta - Rp1 miliar 1 Above Rp500 million - Rp1 billion
Di bawah Rp500 juta 19 Below Rp500 million
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Total Saham Dewan Komisaris dan Direksi
Total Shares of Board of Commissioners and Board of Directors
Opsi Saham
Stock Option
Total Saham Dimiliki
(Lembar Saham) Harga
Jabatan Diberikan Telah Dieksekusi Jangka Position
Total Shares Owned Opsi
(Lembar Saham) (Lembar Saham) Waktu
(Shares) Option
Given Executed Time
Price
(Shares) (Shares) Period
(Rp)
Direksi 1.200.000 - 1.200.000 62-68 - Board of Directors
Dewan Komisaris - - - - - Board of Commissioners
Total 1.200.000 - 1.200.000 62-68 - Total
Informasi Kuantitatif
Quantitative Information
Total Pengurangan Selama Periode Laporan
Total Deductions During the Reporting Period
Jenis Remunerasi yang Sisa yang Disebabkan Disebabkan
Bersifat Variabel Masih Penyesuaian Eksplisit Penyesuaian Implisit
Type of Variable Remuneration Total
Ditangguhkan Caused by Explicit Caused by Implicit
(A) + (B)
Remaining Adjustment Adjustment
Pending (A) (B)
Tunai (dalam jutaan Rupiah)
- - - -
Cash (in million Rupiah)
Saham/instrumen berbasis saham yang diterbitkan Bank (dalam
lembar saham dan nominasi juta Rupiah yang merupakan konversi
dari lembar saham tersebut)
- - - -
Shares/share-based instruments issued by the Bank (in shares
and nominations in million Rupiah which is the conversion of
the said shares)
Jumlah Penerima dan Jumlah Total Remunerasi Number of Beneficiaries and Total Amount of
yang Bersifat Variabel yang Dijamin Tanpa Variable Remuneration Guaranteed Unconditionally
Syarat akan Diberikan oleh Bank kepada to be Given by the Bank to Candidates for the
Calon Direksi, Calon Dewan Komisaris, dan/atau Board of Directors, Candidates for the Board of
Calon Pegawai Selama 1 Tahun Pertama Bekerja Commissioners, and/or Candidates for Employees
During the First 1 Year of Service
Selama tahun 2023, tidak terdapat penerima remunerasi yang In 2023, there were no variable remuneration beneficiaries
bersifat variabel yang dijamin tanpa syarat, karena kebijakan that were guaranteed unconditionally, because the
pemberian remunerasi bersifat variabel diberlakukan seragam variable remuneration policy is enforced uniformly without
tanpa mempertimbangkan lama periode bekerja. considering the length of working period.
Remunerasi yang Ditangguhkan Deferred or Withdrawn Remuneration
atau Ditarik Kembali
Pada tahun 2023, tidak terdapat remunerasi Dewan Komisaris In 2023, there was no deferred or clawback remuneration amount
dan Direksi yang ditangguhkan atau ditarik kembali. for the Board of Commissioners and Board of Directors.
Informasi Lain terkait Tata Kelola Remunerasi Information related to Remuneration
Governance
Pada tahun 2023, tidak terdapat perselisihan internal In 2023, there were no internal disputes in the Company
di Perseroan yang berkaitan dengan intervensi pemilik, related to owner’s intervention, internal disputes, or
perselisihan internal, atau permasalahan yang timbul problems arising as a result of remuneration policies at
sebagai dampak kebijakan remunerasi pada Bank. the Bank.
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Pengelolaan Benturan Kepentingan Dewan Komisaris
dan Direksi
Management of Conflicts of Interest for the Board of Commissioners
and Board of Directors
Seluruh anggota Dewan Komisaris dan Direksi Bank harus All members of the Bank’s Board of Commissioners and
menghindari terjadinya potensi benturan kepentingan atau Board of Directors must avoid potential conflicts of interest
selalu menempatkan diri untuk tidak berada dalam potensi or always position themselves to avoid potential conflicts
terjadinya benturan kepentingan dalam situasi apapun of interest in any situation as stated in the Bank’s Articles of
sebagaimana tercantum dalam Anggaran Dasar Bank. Bank Association. Bank Ganesha already has Conflict of Interest
Ganesha telah memiliki Pedoman Benturan Kepentingan Guideline for the Board of Commissioners and Board of
bagi Dewan Komisaris dan Direksi yang mengacu pada Directors which refers to the Financial Services Authority
Peraturan Otoritas Jasa Keuangan. Setiap anggota Dewan Regulations. Each member of the Board of Commissioners
Komisaris dan Direksi wajib mematuhi Pedoman Benturan and Board of Directors must comply with the Conflict of
Kepentingan, antara lain: Interest Guidelines, including:
1. Mengutamakan kepentingan Perseroan dan tidak 1. Prioritize the Company’s interests and not reducing the
mengurangi keuangan Perseroan dalam hal terjadi benturan Company’s finances in the event of a conflict of interest;
kepentingan;
2. Menghindarkan diri dari pengambilan keputusan dalam 2. Avoid making decisions in situations and conditions
situasi dan kondisi adanya benturan kepentingan; where there is a conflict of interest;
3. Melakukan pengungkapan hubungan kekeluargaan, 3. Disclose family, financial, management, ownership
hubungan keuangan, hubungan kepengurusan, hubungan relationships with members of the Board of
kepemilikan dengan anggota Komisaris dan/atau Commissioners and/or members of the Board of Directors
anggota Direksi dan/atau Pemegang Saham Pengendali and/or Controlling Shareholders of the Company
Perseroan dan/atau pihak lainnya dalam rangka bisnis and/or other parties in the context of the Company’s
perusahaan; dan business; and
4. Melakukan pengungkapan dalam hal pengambilan 4. Make disclosure in terms of decision making made in
keputusan yang dilakukan pada kondisi adanya benturan conditions of a conflict of interest.
kepentingan.
Komite di bawah Dewan Komisaris
Committees under the Board of Commissioners
Dalam rangka mendukung efektivitas tugas dan In order to support the effective duties and responsibilities,
tanggungjawabnya, Dewan Komisaris dibantu oleh komite- the Board of Commissioners is assisted by committees that
komite yang bertanggung jawab kepada Dewan Komisaris, are responsible to the Board of Commissioners, including
antara lain Komite Audit; Komite Pemantau Risiko; dan Audit Committee; Risk Monitoring Committee; and
Komite Remunerasi dan Nominasi. Remuneration and Nomination Committee.
Komite Audit Audit Committee
Komite Audit merupakan komite yang dibentuk untuk Audit Committee is a committee established to assist
membantu Dewan Komisaris dalam melaksanakan fungsi, the Board of Commissioners in performing effective
tugas dan tanggung jawab pengawasan secara efektif dan and independent supervisory functions, duties, and
independen di bidang pelaksanaan dan pelaporan pencatatan responsibilities in implementing and reporting financial
keuangan, kecukupan pengelolaan risiko, pengendalian statements, risk management adequacy, effective and
internal secara efektif dan independen, dan efektivitas independent internal control, and effective audit by external
pemeriksaan oleh auditor eksternal dan internal. and internal auditors.
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Pedoman Kerja Komite Audit Audit Committee Charter
Perseroan telah memiliki Piagam Komite Audit yang telah The Company has an Audit Committee Charter, which was
diperbarui pada tanggal 30 Desember 2022. Piagam ini updated on December 30, 2022. This Charter was prepared
disusun sebagai pedoman bagi anggota Komite Audit untuk as a guideline for Audit Committee members to carry
melaksanakan tugas dan tanggung jawabnya secara efisien, out the duties and responsibilities efficiently, effectively,
efektif, transparan, serta independen. transparently, and independently.
Komposisi dan Masa Jabatan Komite Audit Audit Committee’s Composition and
Term of Office
Mengacu pada Piagam Komite Audit, keanggotaan Komite Pursuant to the Audit Committee Charter, the Company’s
Audit Perseroan terdiri dari 1 orang ketua dan 2 orang Audit Committee consists of 1 chairman and 2 members.
anggota. Komisaris Independen Perseroan bertindak The Company’s Independent Commissioner acts as
sebagai Ketua Komite Audit, serta 2 orang lainnya adalah Chairperson of Audit Committee, and 2 other members
pihak independen. Masa jabatan Komite Audit tidak act as independent parties. The term of office of the Audit
diperkenankan melebihi masa jabatan Dewan Komisaris Committee is not permitted to exceed the term of office of the
dan hanya dapat diangkat kembali untuk satu kali periode Board of Commissioners and can only be reappointed for one
yang berurutan. consecutive period.
Selama tahun 2023, terdapat perubahan komposisi Komite Throughout 2023, there were several changes to the
Audit Perseroan yang diuraikan sebagai berikut: composition of the Company’s Audit Committee described
as follows:
Periode 1 Januari 2023–10 Mei 2023 Period of January 1, 2023–May 10, 2023
Dasar Hukum Pengangkatan
Nama Jabatan dan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment Remarks Expertise
and Term of Office
Ketua Komisaris Independen Bidang keuangan dan perbankan.
Sudarto
Chairperson Surat Keputusan Direksi Independent Commissioner Finance and banking sectors.
No. 012/SKDIR/XII/2022 tanggal 30 Desember 2022 Bidang keuangan, manajemen
Dede Suherman Anggota (30 Desember 2022-10 Mei 2023). Pihak Independen risiko, dan kepatuhan.
Sukandar Member Board of Directors’ Decision Letter Independent Party Finance, risk management, and
No. 012/SKDIR/12/2022 dated December 30, 2022 compliance sectors.
Pramu Hestiono Anggota (December 30, 2022-May 10, 2023). Pihak Independen Bidang hukum dan perbankan.
Utama Member Independent Party Legal and banking sectors.
Periode 10 Mei 2023–Sekarang Period of May 10, 2023–Now
Dasar Hukum Pengangkatan
Nama Jabatan dan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment Remarks Expertise
and Term of Office
Ketua Komisaris Independen Bidang keuangan dan perbankan.
Trisna Chandra
Chairperson Independent Commissioner Finance and banking sectors.
Surat Keputusan Direksi
No. 009/SKDIR/V/2023 tanggal 10 Mei 2023 Bidang keuangan, manajemen
Dede Suherman Anggota (10 Mei 2023-sekarang). Pihak Independen risiko, dan kepatuhan.
Sukandar Member Board of Directors’ Decision Letter Independent Party Finance, risk management, and
No. 009/SKDIR/V/2023 dated May 10, 2023 compliance sectors.
(May 10, 2023-now).
Pramu Hestiono Anggota Pihak Independen Bidang hukum dan perbankan.
Utama Member Independent Party Legal and banking sectors.
PT Bank Ganesha Tbk
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Profil Komite Audit Audit Committee Profile
Trisna Chandra Trisna Chandra
Ketua Chairperson
Menjabat sebagai ketua Komite Audit periode 10 Mei Serves as Chairperson of Audit Committee for the period
2023-sekarang berdasarkan Surat Keputusan Direksi of May 10, 2023-present based on the Board of Directors’
No. 009/SKDIR/V/2023 tanggal 10 Mei 2023. Profil lengkap Decision Letter No. 009/SKDIR/V/2023 dated May 10, 2023.
dapat dilihat pada bab Profil Perusahaan bagian Profil Complete profile can be seen in the Company Profile chapter,
Dewan Komisaris dalam Laporan Tahunan ini. Board of Commissioners Profile section in this Annual Report.
Dede Suherman Sukandar Dede Suherman Sukandar
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1955, berdomisili Indonesian citizen, born in 1955, domiciled in Bogor.
di Bogor. Menjabat sebagai anggota Komite Audit periode Serves as member of Audit Committee for the period
10 Mei 2023-sekarang berdasarkan Surat Keputusan of May 10, 2023-present based on the Decision Letter
No. 009/SKDIR/V/2023 tanggal 10 Mei 2023. Beliau tidak No. 009/SKDIR/V/2023 dated May 10, 2023. He has no
memiliki hubungan keuangan, kepengurusan, dan financial, management, or family relationships with
kekeluargaan dengan anggota Dewan Komisaris, Direksi, members of the Board of Commissioners, Board of Directors,
serta Pemegang Saham Utama dan Pengendali. and Major and Controlling Shareholders.
Meraih gelar Sarjana bidang Peternakan dari Universitas He holds a Bachelor’s degree in Animal Husbandry
Padjajaran dan Master of Bussiness Administration bidang from Padjadjaran University and Master of Bussiness
Pemasaran dari St. Louis University, USA. Memiliki Administration in Marketing from St. Louis University, USA.
pengalaman karier sebagai Staf Kantor Cabang Pleihari Has career experience as Staff of Pleihari Banjarmasin Branch
Banjarmasin Bank Rakyat Indonesia (1983-1985), Account Office of Bank Rakyat Indonesia (1983-1985), Account Officer
Officer Kantor Cabang Khusus Jakarta Bank Rakyat Indonesia of Jakarta Special Branch Office of Bank Rakyat Indonesia
(1990-1995), Kepala Bagian Pendanaan Kantor Pusat Bank (1990-1995), Head of Funding Section of Head Office of Bank
Rakyat Indonesia (1995-1997), Kepala Bagian Dealing Room Rakyat Indonesia (1995-1997), Head of Treasury Dealing
Treasury Kantor Pusat Bank Rakyat Indonesia (1997-2001), Room Department of Head Office of Bank Rakyat Indonesia
Direktur Kepatuhan Bank Interpacific Tbk (2001-2005), (1997-2001), Compliance Director of Bank Interpacific
Kepala Desk Kepatuhan Kantor Pusat Bank Rakyat Indonesia Tbk (2001-2005), Compliance Head Desk of Head Office of
(2005-2007), Kepala Divisi Bisnis Internasional Bank Rakyat Bank Rakyat Indonesia (2005-2007), Head of International
Indonesia (2007-2009), Kepala Divisi Treasury Bank Rakyat Business Division of Bank Rakyat Indonesia (2007-2009),
Indonesia (2009-2010), Direktur PT Puncak Lembah Hijau Head of Treasury Division of Bank Rakyat Indonesia (2009-
(2010-2012), dan Direktur Utama PT Puncak Lembah Hijau 2010), Director of PT Puncak Lembah Hijau (2010-2012),
(2012-2020). Saat ini menjabat sebagai anggota Komite and President Director of PT Puncak Lembah Hijau (2012-
Pemantau Risiko Perseroan (sejak 2019). 2020). Currently serving as member of the Company's Risk
Monitoring Committee (since 2019).
Beliau juga telah memiliki Sertifikasi bidang Manajemen He also has Banking Risk Management Certification Level 3
Risiko Perbankan Level 3 dari Lembaga Sertifikasi Profesi from Banking Professional Certification Institute (2015).
Perbankan (2015).
Pramu Hestiono Utama Pramu Hestiono Utama
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1962, berdomisili Indonesian citizen, born in 1962, domiciled in Jakarta.
di Jakarta. Menjabat sebagai anggota Komite Audit periode Serves as member of Audit Committee for the period of
10 Mei 2023-sekarang berdasarkan Surat Keputusan May 10, 2023-present based on the Decision Letter No.
No. 009/SKDIR/V/2023 tanggal 10 Mei 2023. Beliau tidak memiliki 009/SKDIR/V/2023 dated May 10, 2023. He has no financial,
hubungan keuangan, kepengurusan, dan kekeluargaan management, or family relationships with members of the
dengan anggota Dewan Komisaris, Direksi, serta Pemegang Board of Commissioners, Board of Directors, and Major and
Saham Utama dan Pengendali. Controlling Shareholders.
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Performance Highlights Management Report Company Profile ana emen on an naly
Meraih gelar Sarjana bidang Hukum dari Universitas He holds a Bachelor’s degree in Law from Jayabaya University,
Jayabaya Jakarta (1987). Memiliki pengalaman karier di Jakarta (1987). Have Has career experience in Bank Rakyat
Bank Rakyat Indonesia sebagai Supervisor Operasional Indonesia as Credit Operations Supervisor (1990-1995),
Kredit (1990-1995), Credit Administration Officer Kantor Credit Administration Officer of Tanjung Priok Jakarta
Cabang Tanjung Priok Jakarta (1995-1999), Internal Branch Office (1995-1999), Internal Controller of Jatinegara
Controller Kantor Cabang Jatinegara Jakarta (1999-2004), Jakarta Branch Office (1999-2004), Internal Controller
Internal Controller Kantor Cabang Kota Jakarta (2004-2006), of Jakarta Kota Branch Office (2004-2006), Operational
Manajer Operasional Kantor Cabang Gatot Subroto Jakarta Manager of Gatot Subroto Jakarta Branch Office (2006-2007),
(2006-2007), Pemimpin Cabang Pembantu Cikarang Bekasi Head of Cikarang Bekasi Sub-branch Office (2007-2009),
(2007-2009), Pemimpin Cabang Rantau Kalimantan Selatan Head of Rantau South Kalimantan Branch (2009-2010),
(2009-2010), Group Head Hukum Kantor Wilayah Palembang Group Head of Law of Palembang Regional Office (2010-2013),
(2010-2013), Group Head Hukum Kantor Wilayah Surabaya Group Head of Law of Surabaya Regional Office (2013),
(2013), Group Head Hukum Operasional Divisi Hukum Kantor Group Head of Operational Law of Legal Division of Head
Pusat (2013-2017), dan Wakil Pemimpin Kantor Inspeksi Office (2013-2017), and Deputy Head of Denpasar Regional
Wilayah Denpasar (2017-2018). Saat ini, menjabat sebagai Inspection Office (2017-2018). Currently, serves as a member
anggota Komite Pemantau Risiko Perseroan (sejak 2019). of the Company’s Risk Monitoring Committee (since 2019).
Beliau juga telah memiliki Sertifikasi bidang Manajemen He also has Banking Risk Management Certification
Risiko Perbankan Level 1 dari Lembaga Sertifikasi Profesi Level 1 from the Banking Professional Certification
Perbankan (2015). Institute (2015).
Pernyataan Independensi Komite Audit Audit Committee’s Independency Statement
Seluruh anggota Komite Audit telah memenuhi kriteria All members of the Audit Committee have met the
independensi yakni, tidak memiliki hubungan keuangan, independency criteria, which are having no financial,
kepengurusan, kepemilikan saham dan/atau hubungan management, share ownership, and/or family relationships
keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang with the Board of Commissioners, Board of Directors,
Saham Pengendali atau hubungan dengan Bank, yang dapat and/or Controlling Shareholders, or relationship with
mempengaruhi kemampuannya bertindak independen. the Bank, which affect their ability to act independently.
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
Komite Audit melaksanakan tugas dan tanggung jawab The Audit Committee performs its duties and responsibilities
berpedoman pada Piagam Komite Audit yang dijelaskan based on the Audit Committee Charter, which is explained
sebagai berikut: as follows:
1. Melakukan penelaahan atas informasi keuangan yang 1. Review the financial information to be published by the
akan dikeluarkan Perseroan kepada publik dan/atau Company to the public and/or authorities, among others:
pihak otoritas, antara lain:
a. Kesesuaian laporan keuangan, proyeksi, dan laporan a. Conformity of financial statements, projections,
lainnya terkait dengan informasi keuangan Perseroan and other reports related to the Company’s
sesuai dengan standar akuntasi yang berlaku; financial information in accordance with applicable
accounting standards;
b. Kesesuaian pelaksanaan audit kantor akuntan b. Conformity of the audit implementation by the public
publik dengan standar audit yang berlaku; accounting firm with the applicable auditing standards;
2. Melakukan penelaahan atas ketaatan terhadap peraturan 2. Review compliance with laws and regulations related to
perundang-undangan yang berhubungan dengan kegiatan the Company’s activities;
Perseroan;
3. Memberikan pendapat independen dalam hal terjadi 3. Provide an independent opinion in the event of a dissenting
perbedaan pendapat antara manajemen dan akuntan opinion between the management and the accountant
atas jasa yang diberikannya dan/atau terjadinya regarding the services rendered and/or the occurrence of
ketidaksesuaian pelaksanaan audit kantor akuntan discrepancies in the audit implementation by the public
publik dengan standar audit yang berlaku; accounting firm with the applicable auditing standards;
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Provide recommendations to the Board of Commissioners
mengenai penunjukan akuntan publik dan kantor akuntan regarding the appointment of public accountant and
publik dalam rangka audit atas informasi keuangan historis public accounting firm for the purpose of auditing the
tahunan Bank yang didasarkan pada independensi, ruang Bank’s annual historical financial information based on
lingkup penugasan, dan imbal jasa; independence, assignment scope, and fees;
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5. Memastikan bahwa laporan penunjukan akuntan 5. Ensure that the report on appointment of public
publik dan/atau kantor akuntan publik dalam rangka accountant and/or public accounting firm for the
audit atas informasi keuangan historis tahunan yang purpose of auditing the annual historical financial
dilaporkan Perseroan kepada Otoritas Jasa Keuangan, information is submitted by the Company to the Financial
dilakukan selambat-lambatnya 10 hari kerja setelah Services Authority no later than 10 working days after
penunjukan akuntan publik dan/atau kantor akuntan the appointment of such public accountant and/or
publik dan harus disertai dokumen rekomendasi public accounting firm and must be accompanied by the
Komite Audit atas pertimbangan yang digunakan dalam Audit Committee’s recommendation documents for the
memberikan rekomendasi; considerations used in providing recommendations;
6. Melakukan evaluasi terhadap pelaksanaan pemberian 6. Evaluate the implementation of provision of audit
jasa audit atas informasi keuangan historis tahunan oleh services on annual historical financial information by
akuntan publik dan/atau kantor akuntan publik, paling Public Accountant and/or Public Accounting Firm, at
sedikit terhadap: least on:
a. Kesesuaian pelaksanaan audit atas informasi a. Conformity of the audit of annual historical financial
keuangan historis tahunan oleh akuntan publik dan/ information conducted by public accountant and/
atau kantor akuntan publik telah sesuai dengan or public accounting firm with the applicable
standar audit yang berlaku; auditing standards;
b. Kecukupan waktu pekerjaan lapangan; b. Adequacy of field work time;
c. Pengkajian cakupan jasa yang diberikan dan c. Assessment of the scope of services provided and
kecukupan uji petik; the adequacy of sampling;
d. Rekomendasi perbaikan yang diberikan oleh d. Recommendations for improvement provided by the
akuntan publik dan/atau kantor akuntan publik; public accountant and/or public accounting firm;
e. Komite Audit wajib memastikan bahwa laporan e. The Audit Committee is required to ensure that
evaluasi Komite Audit terhadap pemberian jasa the Audit Committee’s evaluation report on the
audit atas informasi keuangan historis tahunan provision of audit services on annual historical
oleh akuntan publik dan/atau kantor akuntan financial information by public accountant and/or
publik, dilaporkan ke Otoritas Jasa Keuangan secara public accounting firm is reported to the Financial
berkala setiap tahun, paling lama 6 bulan setelah Services Authority periodically every year, no later
tahun buku berakhir. than 6 months after the end of the financial year.
7. Melakukan penelaahan atas perencanaan dan 7. Review the planning and implementation of audits by
pelaksanaan pemeriksaan oleh auditor internal yaitu internal auditor, namely the Internal Audit Division,
Satuan Kerja Audit Intern dan melakukan pemantauan and monitor the follow-up actions taken by the
atas pelaksanaan tindak lanjut oleh Direksi atas temuan Board of Directors on the findings of internal auditor,
auditor internal, kantor akuntan publik, dan hasil public accounting firm, and the supervision results by
pengawasan otoritas/regulator; authorities/regulators;
8. Menelaah pengaduan yang berkaitan dengan proses 8. Examine complaints related to the Company’s
akuntansi dan pelaporan keuangan Perseroan; accounting and financial reporting processes;
9. Melakukan pemeriksaan terhadap dugaan adanya 9. Conduct investigation into allegation of errors in the
kesalahan dalam keputusan rapat Direksi dengan Dewan Board of Directors’ and Board of Commissioners’ meeting
Komisaris atau penyimpangan dalam pelaksanaan hasil decisions or irregularities in implementing the results of
keputusan rapat Direksi dengan Dewan Komisaris. the Board of Directors’ and Board of Commissioners’
Pemeriksaan tersebut dapat dilakukan oleh Komite meeting decisions. The investigation can be carried
Audit atau pihak independen yang diusulkan oleh out by the Audit Committee or an independent party
Komite Audit dan disetujui oleh Dewan Komisaris atas proposed by the Audit Committee and approved by the
biaya Perseroan; Board of Commissioners at the expense of the Company;
10. Menelaah dan memberikan saran kepada Dewan Komisaris 10. Review and provide advice to the Board of Commissioners
terkait dengan adanya potensi benturan kepentingan regarding potential conflict of interest in the Company;
Perseroan;
11. Memberikan rekomendasi kepada Dewan Komisaris 11. Provide recommendations to the Board of Commissioners
mengenai pengangkatan dan/atau pemberhentian regarding the appointment and/or dismissal of Head of
Kepala Satuan Kerja Audit Intern, dan wajib memastikan Internal Audit Division, and must ensure that the report
bahwa laporan pengangkatan dan/atau pemberhentian on the appointment and/or dismissal of Head of Internal
Kepala Satuan Kerja Audit Intern yang ditandatangani Audit Division, that is signed by the President Director
oleh Presiden Direktur dan Presiden Komisaris and President Commissioner, is submitted by the
disampaikan oleh Perseroan kepada Otoritas Jasa Company to the Financial Services Authority at the latest
PT Bank Ganesha Tbk
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Keuangan paling lambat 10 hari kerja setelah tanggal no later than 10 working days after the date of dismissal
pemberhentian dan/atau pengangkatan Kepala Satuan and/or appointment of Head of Internal Audit Division;
Kerja Audit Intern;
12. Memberikan rekomendasi kepada Dewan Komisaris 12. Provide recommendations to the Board of Commissioners
mengenai penetapan Piagam Audit Intern (Internal Audit regarding the establishment of Internal Audit Charter.
Charter). Komite Audit wajib memastikan bahwa Piagam The Audit Committee must ensure that the Internal
Audit Intern (Internal Audit Charter) dikaji paling sedikit Audit Charter is reviewed at least once every 3 years;
sekali dalam 3 tahun;
13. Dalam pelaksanaan fungsi audit intern, Komite Audit 13. In implementing the internal audit function, the Audit
bertanggung jawab terhadap: Committee is responsible for:
a. Memastikan dan mengkaji efektifitas pelaksanaan a. Ensuring and reviewing the effectiveness of
audit intern Perseroan; implementation of the Company’s internal audit;
b. Mengevaluasi kinerja Satuan Kerja Audit Intern b. Evaluating Internal Audit Division’s performance
setiap triwulan; every quarter;
c. Memastikan Satuan Kerja Audit Intern melakukan c. Ensuring that the Internal Audit Division
komunikasi dengan Direksi, Dewan Komisaris, communicates with the Board of Directors, Board of
auditor eksternal, dan Otoritas Jasa Keuangan; Commissioners, external auditors, and the Financial
Services Authority;
d. Memastikan Satuan Kerja Audit Intern bekerja d. Ensuring that the Internal Audit Division
secara independen; works independently;
e. Memberikan rekomendasi kepada Dewan Komisaris e. Providing recommendations to the Board of
terkait penyusunan dan penetapan rencana audit, Commissioners regarding the preparation and
ruang lingkup, dan anggaran Satuan Kerja Audit Intern; determination of the audit plan, scope, and budget
of the Internal Audit Division;
f. Meninjau laporan hasil audit dan memastikan f. Reviewing audit reports and ensuring that the Board
Direksi mengambil tindakan perbaikan yang of Directors takes the necessary corrective actions
diperlukan secara cepat untuk mengantisipasi quickly to anticipate internal control weaknesses,
kelemahan pengendalian intern, fraud, masalah fraud, compliance issues with policies, laws, and
kepatuhan terhadap kebijakan, undang-undang, regulations, or other problems identified and
dan peraturan, atau masalah lain yang diidentifikasi reported by the Internal Audit Division;
dan dilaporkan oleh Satuan Kerja Audit Intern;
g. Memberikan rekomendasi kepada Dewan Komisaris g. Providing recommendations to the Board of
terkait pemberian renumerasi tahunan Satuan Commissioners regarding the provision of annual
Kerja Audit Intern secara keseluruhan serta remuneration for the Internal Audit Division as a
penghargaan kinerja; whole and performance awards;
h. Memastikan Satuan Kerja Audit Intern menjunjung h. Ensuring that the Internal Audit Division upholds
tinggi integritas dalam pelaksanaan tugas; integrity in carrying out its duties;
14. Memberikan rekomendasi kepada Dewan Komisaris 14. Provide recommendations to the Board of
mengenai penunjukan pengendalian mutu independen Commissioners regarding the appointment of
dari pihak ekstern untuk melakukan kaji ulang terhadap independent quality control from external parties to
kinerja Satuan Kerja Audit Intern. Komite Audit wajib review the Internal Audit Division’ performance. The
memastikan bahwa laporan hasil kaji ulang pihak Audit Committee must ensure that the independent
ekstern yang independen yang ditandatangani oleh external party review report, which is signed by the
Presiden Direktur dan Presiden Komisaris, disampaikan President Director and President Commissioner, is
kepada Otoritas Jasa Keuangan paling lambat 2 bulan submitted to the Financial Services Authority no later
setelah periode pengkajian berakhir; than 2 months after the review period ends;
15. Komite Audit wajib memastikan bahwa laporan khusus 15. The Audit Committee must ensure that a special report
mengenai setiap temuan audit intern yang diperkirakan regarding any internal audit findings that are predicted
dapat membahayakan kelangsungan usaha Perseroan to jeopardize the Company’s business continuity, which
yang ditandatangani oleh Presiden Direktur dan Ketua is signed by the President Director and Chairman of
Komite Audit, disampaikan kepada Otoritas Jasa Audit Committee, is submitted to the Financial Services
Keuangan paling lambat 3 hari kerja setelah ditemukan; Authority no later than 3 working days after being found;
16. Komite Audit wajib memastikan bahwa laporan pelaksanaan 16. The Audit Committee must ensure that the implementation
pokok-pokok hasil audit intern yang ditandatangani oleh report on the main results of internal audit, which is signed
Presiden Direktur dan Ketua Komite Audit, disampaikan by the President Director and the Chairman of Audit
PT Bank Ganesha Tbk
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kepada Otoritas Jasa Keuangan secara semesteran, Committee, is submitted to the Financial Services Authority
paling lambat: semi-annually, no later than:
a. Tanggal 31 Juli tahun berjalan, untuk laporan a. July 31 of the current year, for the first semester
semester kesatu; report;
b. Tanggal 31 Januari tahun berikutnya, untuk laporan b. January 31 of the following year, for the second
semester kedua; dan semester report; and
17. Menjaga kerahasiaan dokumen, data, dan informasi 17. Maintain the confidentiality of the Company’s documents,
Perseroan. data, and information.
Rapat Komite Audit Audit Committee Meeting
Kebijakan rapat Komite Audit diatur dalam Piagam Komite Audit Committee meeting policies are stipulated in the Audit
Audit. Rapat diadakan minimal 1 kali dalam 3 bulan dengan Committee Charter. Meetings are held at least once every 3
kuorum kehadiran sekurang-kurangnya 51% dari jumlah months with an attendance quorum of at least 51% of the
anggota komite. total committee members.
Pada tahun 2023, Komite Audit telah melaksanakan rapat In 2023, the Audit Committee held 11 meetings with meeting
sebanyak 11 kali dengan agenda rapat pembahasan agenda discussing the performance evaluation of the Internal
mengenai evaluasi kinerja Satuan Kerja Audit Intern, Audit Division, recommendations for the appointment of
rekomendasi penunjukan Kepala Satuan Kerja Audit Intern, Head of Internal Audit Division, recommendations for the
rekomendasi penggunaan akuntan publik/kantor akuntan use of public accountant/public accounting firm for general
publik untuk general audit, dan evaluasi penggunaan jasa audits, and evaluation of the use of services of public
akuntan publik/kantor akuntan publik. Informasi terkait accountant/public accounting firm. Information related to
tingkat kehadiran rapat masing-masing anggota Komite meeting attendance of each Audit Committee member is
Audit diuraikan sebagai berikut: described as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
(%)
Name Position Number of Meetings Total Attendance
Ketua
Sudarto* 4 4 100,00
Chairperson
Ketua
Trisna Chandra** 7 7 100,00
Chairperson
Anggota
Dede Suherman Sukandar 11 11 100,00
Member
Anggota
Pramu Hestiono Utama 11 11 100,00
Member
* Efektif berhenti menjabat sejak tanggal 10 Mei 2023. / Effectively stop serving since May 10, 2023.
** Efektif menjabat sejak tanggal 10 Mei 2023. / Effectively serving since May 10, 2023.
Laporan Pelaksanaan Kerja Komite Audit Report on the Implementation of Audit
Committee’s Work
Selama tahun 2023, Komite Audit melaksanakan tugas dan Throughout 2023, the Audit Committee carried out its duties
tanggung jawab serta memberikan beberapa rekomendasi and responsibilities and provided several recommendations,
di antaranya sebagai berikut: including the following:
1. Evaluasi per triwulan atas kinerja Satuan Kerja Audit 1. Evaluating the performance of Internal Audit Division on
Intern; a quarter basis;
2. Merekomendasikan penunjukkan akuntan publik/ 2. Recommending the appointment of public accountant/
kantor akuntan publik untuk pelaksanaan general audit public accounting firm to carry out general audit of Bank
Bank Ganesha 2023; Ganesha 2023;
3. Melakukan evaluasi atas kinerja akuntan publik/kantor 3. Evaluating the performance of public accountant/public
akuntan publik dalam pelaksanaan general audit Bank accounting firm in implementing the 2022 Bank Ganesha
Ganesha 2022, serta melaporkannya ke Otoritas Jasa general audit, and reporting it to the Financial Services
Keuangan; dan Authority; and
4. Merekomendasikan penunjukkan Kelapa Satuan Kerja 4. Recommending the appointment of new Head of Bank
Audit Intern Bank Ganesha yang baru. Ganesha's Internal Audit Division.
PT Bank Ganesha Tbk
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Pengembangan Kompetensi Komite Audit Competency Development of the Audit Committee
Sepanjang tahun 2023, Komite Audit tidak mengikuti Throughout 2023, the Audit Committee did not attend
kegiatan pengembangan kompetensi dari pihak eksternal. any competency development activities held by external
Meskipun demikian, Komite Audit telah melakukan parties. However, the Audit Committee carried out
pengembangan kompetensi mandiri melalui media buku independent competency development through books
dan/atau informasi digital. and/or digital information.
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi dibentuk untuk membantu The Remuneration and Nomination Committee was
Dewan Komisaris dalam melaksanakan pengawasan terkait established to assist the Board of Commissioners in supervising
kebijakan nominasi dan remunerasi anggota Dewan Komisaris nomination and remuneration policy for members of the Board
Direksi Perseroan. Selain itu, tujuan pembentukan komite of Commissioners and Board of Directors of the Company. In
juga untuk memastikan pelaksanaan tugas penerapan tata addition, the purpose of establishing the committee is also to
kelola Dewan Komisaris serta memenuhi persyaratan yang ensure the execution of duties in implementing the governance
ditetapkan oleh otoritas pengawas Bank. of the Board of Commissioners and fulfilling the requirements
set by the Bank’s supervisory authority.
Pedoman Kerja Komite Remunerasi dan Remuneration and Nomination Committee
Nominasi Charter
Perseroan telah memiliki Pedoman Kerja Komite Nominasi The Company has Nomination and Remuneration
dan Remunerasi yang telah diperbarui pada tanggal Committee Charter, which was updated on December 5,
5 Desember 2018. Pedoman ini disusun sebagai acuan 2018. This guideline is prepared as a reference for members
bagi anggota Komite Remunerasi dan Nominasi untuk of the Remuneration and Nomination Committee to perform
melaksanakan tugas dan tanggung jawabnya secara efisien, their duties and responsibilities efficiently, effectively,
efektif, transparan, serta independen. transparently, and independently.
Komposisi dan Masa Jabatan Komite Remunerasi Composition and Term of Office of
dan Nominasi the Remuneration and Nomination Committee
Berdasarkan Pedoman Kerja Komite Remunerasi dan Based on the Remuneration and Nomination Committee
Nominasi, keanggotaan Komite Remunerasi dan Nominasi Charter, the Company’s Remuneration and Nomination
Perseroan sekurang-kurangnya 3 orang yang terdiri dari 1 Committee shall at least consist of 3 members comprising
orang ketua yang merupakan Komisaris Independen dan 1 chairperson who is an Independent Commissioner and
anggota lainnya yang dapat berasal dari anggota Dewan other members who are from the Board of Commissioners,
Komisaris, pihak independen yang berasal dari luar Bank, independent parties from external Bank, and one Executive
dan seorang Pejabat Eksekutif yang membawahi Divisi Officer in charge of Human Resources Division. The term
Sumber Daya Manusia. Masa jabatan Komite Remunerasi of office of the Remuneration and Nomination Committee
dan Nominasi tidak diperkenankan melebihi masa jabatan is not permitted to exceed the term of office of the Board
Dewan Komisaris dan hanya dapat diangkat kembali untuk of Commissioners and can only be reappointed for one
satu kali periode yang berurutan. consecutive period.
Selama tahun 2023, terdapat perubahan komposisi Komite Throughout 2023, there were several changes to the
Remunerasi dan Nominasi Perseroan yang diuraikan sebagai composition of the Company’s Remuneration and
berikut: Nomination Committee described as follows:
Periode 1 Januari 2023–10 Mei 2023 Period of January 1, 2023–May 10, 2023
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Term of Office Remarks Expertise
Ketua Surat Keputusan Direksi
Vacant N/A N/A
Chairperson No. 014/SKDIR/XII/2022 tanggal 30 Desember 2022
(30 Desember 2022-10 Mei 2023). Bidang keuangan dan
Marcello Anggota Board of Directors’ Decision Letter Presiden Komisaris perbankan.
Theodore Taufik Member No. 014/SKDIR/XII/2022 dated December 30, 2022 President Commissioner Finance and banking
(December 30, 2022-May 10, 2023). sectors.
PT Bank Ganesha Tbk
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Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Term of Office Remarks Expertise
Bidang keuangan dan
Anggota Surat Keputusan Direksi Komisaris Independen perbankan.
Sudarto
Member No. 014/SKDIR/XII/2022 tanggal 30 Desember 2022 Independent Commissioner Finance and banking
(30 Desember 2022-10 Mei 2023). sectors.
Board of Directors’ Decision Letter Kepala Bagian Sumber Daya
Anggota No. 014/SKDIR/XII/2022 dated December 30, 2022 Manusia Bidang hukum.
Solaiman
Member (December 30, 2022-May 10, 2023). Head of Human Resources Legal sector.
Department
Periode 10 Mei 2023–16 Oktober 2023 Period of May 10, 2023–October 16, 2023
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Term of Office Remarks Expertise
Bidang keuangan dan
Ketua Komisaris Independen perbankan.
Sudarto
Chairperson Independent Commissioner Finance and banking
sectors.
Surat Keputusan Direksi No. 11/SKDIR/V/2023 Bidang keuangan dan
Marcello Anggota tanggal 10 Mei 2023 (10 Mei 2023-16 Oktober 2023). Presiden Komisaris perbankan.
Theodore Taufik Member Board of Directors’ Decision Letter No. 11/SKDIR/V/2023 President Commissioner Finance and banking
dated May 10, 2023 (May 10, 2023-October 16, 2023). sectors.
Kepala Bagian Sumber Daya
Anggota Manusia Bidang hukum.
Solaiman
Member Head of Human Resources Legal sector.
Department
Periode 16 Oktober 2023–Sekarang Period of October 16, 2023– Present
Nama Jabatan Dasar Hukum Pengangkatan dan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Term of Office Remarks Expertise
Bidang keuangan dan
Ketua Komisaris Independen perbankan
Sudarto
Chairperson Independent Commissioner Finance and banking
sectors.
Surat Keputusan Direksi No. 034/SKDIR/X/2023 tanggal 16 Bidang keuangan dan
Marcello Anggota Oktober 2023 (16 Oktober 2023-sekarang). Presiden Komisaris perbankan.
Theodore Taufik Member Board of Directors’ Decision Letter No. 034/SKDIR/X/2023 President Commissioner Finance and banking
dated October 16, 2023 (October 16, 2023-present). sectors.
Bidang keuangan dan
Anggota Kepala Divisi perbankan.
Shirley
Member Head of Division Finance and banking
sectors.
Profil Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Profile
Sudarto Sudarto
Ketua Chairperson
Menjabat sebagai ketua Komite Remunerasi dan Nominasi Serves as Chairperson of Remuneration and Nomination
periode 16 Oktober 2023-sekarang berdasarkan Surat Committee for the period of October 16, 2023-present
Keputusan Direksi No. 034/SKDIR/X/2023 tanggal based on the Board of Directors’ Decision Letter
16 Oktober 2023. Profil lengkap dapat dilihat pada bab Profil No. 034/SKDIR/X/2023 dated October 16, 2023. Complete
Perusahaan bagian Profil Dewan Komisaris dalam Laporan profile can be seen in the Company Profile chapter, Board of
Tahunan ini. Commissioners Profile section in this Annual Report.
PT Bank Ganesha Tbk
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Marcello Theodore Taufik Marcello Theodore Taufik
Anggota Member
Menjabat sebagai anggota Komite Remunerasi dan Serves as member of Remuneration and Nomination
Nominasi periode 16 Oktober 2023-sekarang berdasarkan Committee for the period October 16, 2023-present based on
Surat Keputusan Direksi No. 034/SKDIR/X/2023 tanggal the Board of Directors’ Decision Letter No. 034/SKDIR/X/2023
16 Oktober 2023. Profil lengkap dapat dilihat pada bab Profil dated October 16, 2023. Complete profile can be seen in the
Perusahaan bagian Profil Dewan Komisaris dalam Laporan Company Profile chapter, Board of Commissioners Profile
Tahunan ini. section in this Annual Report.
Shirley Shirley
Anggota Member
Warga Negara Indonesia, lahir pada tahun 1971, berdomisili di Indonesian citizen, born in 1971 domiciled in Jakarta. Serves
Jakarta. Menjabat sebagai anggota Komite Remunerasi dan as member of Remuneration and Nomination Committee
Nominasi periode 16 Oktober 2023-sekarang berdasarkan for the period October 16, 2023-present based on the
Surat Keputusan Direksi No. 034/SKDIR/X/2023 tanggal Board of Directors’ Decision Letter No. 034/SKDIR/X/2023
16 Oktober 2023. Beliau tidak memiliki hubungan keuangan, dated October 16, 2023. She does not have any financial,
kepengurusan, dan kekeluargaan dengan anggota Dewan management, and family relationship with members of
Komisaris, anggota Direksi, serta Pemegang Saham Utama Board of Commissioners, members of Board of Directors,
dan Pengendali. and Main and Controlling Shareholders.
Meraih gelar Sarjana Akuntansi dari California State Earned a Bachelor's degree in Accounting from California
University at Hayward (1993). Memiliki pengalaman karier State University at Hayward (1993). Has career experience
sebagai Credit Analyst Officer Citibank Consumer Banking as Credit Analyst Officer at Citibank Consumer Banking
(1994-1997), Head of Credit Approval Unit PT Bank Papan (1994-1997), Head of Credit Approval Unit at PT Bank Papan
Sejahtera (1997-1999), Research Analyst PT Bahana Sejahtera (1997-1999), Research Analyst at PT Bahana
Securities (1999-2000), Sales & Marketing PT Bahana Securities (1999-2000), Sales & Marketing at PT Bahana
Securities (2000-2002), Komisaris PT Lumbung Mineral Securities (2000 -2002), Commissioner at PT Lumbung
Sentosa (2009-2016), dan General Manager of Finance & Mineral Sentosa (2009-2016), and General Manager of
Administration PT Sumber Utama Kristindo (2017-2023). Finance & Administration at PT Sumber Utama Kristindo
Saat ini, beliau menjabat sebagai Kepala Divisi Corporate (2017-2023). Currently, serving as Head of Corporate Office
Office PT Bank Ganesha Tbk (sejak 2023). Division of PT Bank Ganesha Tbk (since 2023).
Pernyataan Independensi Komite Remunerasi Statement of Independency of the
dan Nominasi Remuneration and Nomination Committee
Perseroan memastikan bahwa seluruh anggota Komite The Company ensures that all members of the Remuneration
Remunerasi dan Nominasi telah memenuhi kriteria and Nomination Committee have met the independency
independensi yakni, tidak memiliki hubungan keuangan, criteria, which are having no financial, management, share
kepengurusan, kepemilikan saham dan/atau hubungan ownership, and/or family relationships with the Board of
keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang Commissioners, Board of Directors, and/or Controlling
Saham Pengendali atau hubungan dengan Bank, yang dapat Shareholders, or relationship with the Bank, which affect
mempengaruhi kemampuannya bertindak independen. their ability to act independently.
Tugas dan Tanggung Jawab Komite Remunerasi Duties and Responsibilities of the Remuneration
dan Nominasi and Nomination Committee
Komite Remunerasi dan Nominasi bertugas untuk membantu The Remuneration and Nomination Committee is in charge
Dewan Komisaris dalam melaksanakan tugas pengawasan of assisting the Board of Commissioners in performing its
terhadap hal-hal sebagai berikut: supervisory duties on the following matters:
1. Terkait dengan Fungsi Nominasi: 1. Related to the Nomination Function:
a. Mengevaluasi dan memberikan rekomendasi kepada a. Evaluate and provide recommendations to the Board
Dewan Komisaris mengenai: of Commissioners regarding:
• Sistem serta prosedur pemilihan dan/atau • System and procedures for selecting and/ or
penggantian anggota Dewan Komisaris dan replacing members of the Board of Commissioners
Direksi; and Board of Directors;
PT Bank Ganesha Tbk
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• Calon anggota Dewan Komisaris dan/atau •Candidate member of the Board of Commissioners
Direksi untuk disampaikan kepada RUPS; and/or Board of Directors to be submitted
to the GMS;
• Calon pihak independen yang akan menjadi • Candidate for independent party who will
anggota Komite Audit dan Komite Pemantau become member of the Audit Committee and
Risiko; Risk Monitoring Committee;
• Kebijakan evaluasi kinerja bagi anggota Dewan • Performance evaluation policy for members of
Komisaris dan/atau anggota Direksi; the Board of Commissioners and/or members of
the Board of Directors;
b. Menyusun kebijakan dan kriteria dalam b. Develop policies and criteria for identifying
mengidentifikasi calon Dewan Komisaris dan/atau candidates for the Board of Commissioners and/
anggota Direksi, mengkaji ulang dan menyetujui or members of the Board of Directors, review
nominasi dengan penilaian integritas, kompetensi, and approve nominations with an assessment of
dan reputasi keuangan; integrity, competence, and financial reputation;
c. Membantu Dewan Komisaris melakukan penilaian c. Assist the Board of Commissioners in evaluating
kinerja anggota Dewan komisaris dan/atau anggota the performance of members of the Board of
Direksi; Commissioners and/or members of the Board of
Directors;
d. Memberikan rekomendasi kepada Dewan Komisaris d. Provide recommendations to the Board of
mengenai program pengembangan kemampuan Commissionersregardingcapacitybuildingprograms
anggota Dewan Komisaris dan/atau anggota Direksi; for members of the Board of Commissioners and/or
members of the Board of Directors;
2. Terkait dengan Fungsi Remunerasi: 2. Related to the Remuneration Function:
a. Memberikan rekomendasi dan evaluasi kepada a. Provide recommendations and evaluations to the
Dewan Komisaris mengenai: Board of Commissioners regarding:
• Kebijakan remunerasi bagi Dewan Komisaris • Remuneration policy for the Board of
dan Direksi untuk disampaikan kepada RUPS; Commissioners and Board of Directors to be
submitted to the GMS;
• Kebijakan remunerasi bagi Pejabat Eksekutif dan • Remuneration policy for Executive Officers and
pegawai secara keseluruhan untuk disampaikan employees as a whole to be submitted to the
kepada Direksi; Board of Directors;
b. Membantu Dewan Komisaris melakukan penilaian b. Assist the Board of Commissioners in assessing the
kinerja kesesuaian remunerasi yang diterima masing- conformity of performance and remuneration received
masing anggota Dewan Komisaris dan/atau anggota by each member of the Board of Commissioners and/
Direksi; or the Board of Directors;
c. Melaksanakan prosedur remunerasi bagi anggota c. Carry out remuneration procedures for members
Dewan Komisaris dan/atau Direksi yaitu sebagai of the Board of Commissioners and/or Board of
berikut: Directors, as follows:
• Menyusun struktur remunerasi berupa gaji, • Develop a remuneration structure in the form
honorarium, insentif, dan/atau tunjangan yang of fixed and/or variable salaries, honorarium,
bersifat tetap dan/atau variabel; incentives, and/or allowances;
• Menyusun kebijakan atas struktur remunerasi; • Formulate policies on the remuneration structure;
dan and
• Menyusun besaran atas struktur remunerasi. • Arrange the amount of the remuneration structure.
Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee’s
Meeting
Kebijakan rapat Komite Remunerasi dan Nominasi diatur Policy on Remuneration and Nomination Committee
dalam Pedoman Kerja Komite Remunerasi dan Nominasi. meetings are stipulated in the Remuneration and
Rapat diadakan minimal 3 kali dalam setahun dengan Nomination Committee Charter. Meetings are held at least
kuorum kehadiran sekurang-kurangnya 25% dari jumlah 3 times a year with an attendance quorum of at least 25% of
anggota komite. the total committee members.
Pada tahun 2023, Komite Remunerasi dan Nominasi telah In 2023, the Remuneration and Nomination Committee held
melaksanakan rapat sebanyak 4 kali dengan agenda rapat 4 meetings with meeting agenda discussing candidates for
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Performance Highlights Management Report Company Profile ana emen on an naly
pembahasan mengenai calon Komisaris dan Direktur new Board of Commissioners and Board of Directors as well
baru serta remunerasi untuk karyawan. Informasi terkait as remuneration for employees. Information on meeting
tingkat kehadiran rapat masing-masing anggota Komite attendance of each member of the Remuneration and
Remunerasi dan Nominasi diuraikan sebagai berikut: Nomination Committee is described as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
(%)
Name Position Number of Meetings Total Attendance
Ketua
Sudarto 4 2 50,00
Chairperson
Anggota
Marcello Theodore Taufik 4 1 25,00
Member
Anggota
Solaiman* 4 3 75,00
Member
Anggota
Shirley** 4 1 25,00
Member
* Efektif berhenti menjabat sejak tanggal 16 Oktober 2023. / Effectively stop serving since October 16, 2023.
** Efektif menjabat sejak tanggal 16 Oktober 2023. / Effectively serving since October 16, 2023.
Laporan Pelaksanaan Kerja Komite Remunerasi Report on the Implementation of Remuneration
dan Nominasi and Nomination Committee’s Work
Selama tahun 2023, Komite Remunerasi dan Nominasi Throughout 2023, the Remuneration and Nomination
melaksanakan tugas dan tanggung jawab serta memberikan Committee carried out its duties and responsibilities and
beberapa rekomendasi di antaranya sebagai berikut: provided several recommendations, including the following:
1. Memberikan rekomendasi pencalonan Komisaris 1. Providing recommendations for the nomination of
Independen; dan Independent Commissioners;
2. Memberikan rekomendasi pencalonan anggota Direksi. 2. Providing recommendations of nominations for
members of the Board of Directors.
Pengembangan Kompetensi Komite Remunerasi Competency Development of the Remuneration
dan Nominasi and Nomination Committee
Dalam upaya untuk meningkatkan pengetahuan, memperkaya In an effort to increase knowledge, enrich information,
informasi, dan menambah jaringan yang dapat menunjang and increase networks that can support duties and
pelaksanan tugas dan tanggung jawabnya, Komite Remunerasi responsibilities’ implementation, the Company’s
dan Nominasi Perseroan telah mengikuti berbagai program Remuneration and Nomination Committee attended various
pengembangan kompetensi yang diuraikan sebagai berikut: competency development programs, described as follows:
Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Sudarto
Ketua
Chairperson
Pendidikan dan/atau pelatihan dapat dilihat pada bagian Pengembangan Kompetensi Dewan Komisaris.
Marcello Education and/or training can be seen in the Board of Commissioners’ Competency Development section.
Theodore Taufik
Anggota
Member
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Nama dan Waktu
Jabatan Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Name and Competency Development Material Time of Organizer
Position Implementation
Strategi Pengembangan Sumber Daya Manusia
Juni Binar Academy
Human Resources Development Strategy
Lembaga Pusat Kajian dan
Pemenuhan dan Kajian Strategis Undang-Undang No. 6/23 Cipta
Pengembangan Sumber Daya Indonesia
Solaiman* Kerja Juni
Indonesian Center for Resource Studies
Anggota Fulfillment and Strategic Review of Law No. 6/23 Job Creation
and Development Institute
Member
Lembaga Pengembangan Perbankan
Refreshment Sertifikasi Manajemen Risiko Indonesia
Agustus
Risk Management Certification Refreshment Indonesian Banking Development
Institute
Otoritas Jasa Keuangan
Managing ESG Risk & Opportunities Oktober
FInancial Services Authority
Shirley**
Anggota Pengaturan UU P2SK dalam Rangka Penguatan Literasi, Inklusi,
Member dan Perlindungan Konsumen Otoritas Jasa Keuangan
November
Regulation of P2SK Law in Strengthening Literacy, Inclusion, and FInancial Services Authority
Consumer Protection
* Efektif berhenti menjabat sejak tanggal 16 Oktober 2023. / Effectively stop serving since October 16, 2023.
** Efektif menjabat sejak tanggal 16 Oktober 2023. / Effectively serving since October 16, 2023.
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko merupakan komite pendukung Risk Monitoring Committee is the Board of Commissioners’
Dewan Komisaris yang menjalankan fungsi pengawasan supporting committee which performs supervisory function
untuk memberikan keyakinan bahwa penerapan to ensure that the risk management implementation has
manajemen risiko telah memenuhi ketentuan sehingga met the provisions, so that the Bank’s business activities run
kegiatan usaha Bank berjalan sesuai dengan peraturan dan in accordance with the applicable laws and regulations.
perundang-undangan yang berlaku.
Pedoman Kerja Komite Pemantau Risiko Risk Monitoring Committee Charter
Perseroan telah memiliki Pedoman Kerja Komite Pemantau The Company has Risk Monitoring Committee Charter,
Risiko yang telah diperbarui pada tanggal 5 Desember which was updated on December 5, 2018. The Charter
2018. Pedoman tersebut berfungsi sebagai pedoman bagi serves as the guidelines for the Risk Monitoring Committee
Komite Pemantau Risiko dalam melaksanakan tugas, in performing its duties, responsibilities, and authority
tanggung jawab, dan wewenangnya sehingga rekomendasi so that the recommendations given to the Board of
yang diberikan kepada Dewan Komisaris sesuai dengan Commissioners are in accordance with the Company’s
kebutuhan dan tujuan Perseroan. needs and objectives.
Komposisi dan Masa Jabatan Komite Composition and Term of Office of the Risk
Pemantau Risiko Monitoring Committee
Berdasarkan Pedoman Kerja Komite Pemantau Risiko, Based on the Risk Monitoring Committee Charter, the
komposisi Komite Pemantau Risiko sekurang-kurangnya 3 composition of the Risk Monitoring Committee is at least 3
orang yang terdiri dari 1 orang yang berasal dari Komisaris members consisting of 1 member who is an Independent
Independen dan 2 orang anggota independen yang dipilih Commissioner and 2 independent members who are
sesuai dengan keahlian dan pengalaman di bidang keuangan selected according to their expertise and experience
dan perbankan pada umumnya dan memiliki pemahaman in general finance and banking and have in-depth
yang mendalam tentang aspek manajemen risiko. understanding about risk management aspects.
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Masa jabatan anggota Komite Pemantau Risiko yang The term of office of members of the Risk Monitoring
merangkap sebagai anggota Dewan Komisaris sama dengan Committee who hold concurrent position as members of the
masa kerja penunjukan sebagai anggota Dewan Komisaris Board of Commissioners is the same as the term of office of
yang ditentukan oleh RUPS. Sedangkan untuk anggota their appointment as members of the Board of Commissioners
Komite Pemantau Risiko yang bukan merupakan anggota as determined by the GMS. Meanwhile, for members of Risk
Dewan Komisaris, masa jabatannya tidak lebih lama dari Monitoring Committee who are not members of the Board of
masa jabatan Dewan Komisaris dengan tidak mengurangi Commissioners, their term of office is no longer than the term
hak Dewan Komisaris untuk memberhentikan. of office of the Board of Commissioners, without prejudice to
the Board of Commissioners’ right to dismiss them.
Selama tahun 2023, terdapat perubahan komposisi Throughout 2023, there were several changes to the
Komite Pemantau Risiko Perseroan yang diuraikan sebagai composition of the Company’s Risk Monitoring Committee
berikut: described as follows:
Periode 1 Januari 2023–10 Mei 2023 Period of January 1, 2023–May 10, 2023
Dasar Hukum Pengangkatan
Nama Jabatan dan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment and Term Remarks Expertise
of Office
Ketua Komisaris Independen Bidang keuangan dan perbankan.
Sudarto
Chairperson Independent Commissioner Finance and banking sectors.
Anggota Wakil Presiden Komisaris Bidang perbankan.
Lisawati Surat Keputusan Direksi
Member Vice President Commissioner Finance sector.
No. 013/SKDIR/XII/2022 tanggal 30 Desember 2022
(30 Desember 2022-10 Mei 2023). Bidang keuangan, manajemen
Dede
Anggota Board of Directors’ Decision Letter Pihak Independen risiko, dan kepatuhan.
Suherman
Member No. 013/SKDIR/XII/2022 dated December 30, 2022 Independent Party Finance, risk management, and
Sukandar
(December 30, 2022-May 10, 2023). compliance sectors.
Pramu
Anggota Pihak Independen Bidang hukum dan perbankan.
Hestiono
Member Independent Party Legal and banking sectors.
Utama
Periode 10 Mei 2023– Sekarang Period of May 10, 2023–Present
Dasar Hukum Pengangkatan
Nama Jabatan dan Masa Jabatan Keterangan Keahlian
Name Position Legal Basis for Appointment Remarks Expertise
and Term of Office
Ketua Komisaris Independen Bidang keuangan dan perbankan.
Sudarto
Chairperson Independent Commissioner Finance and banking sectors.
Marcello Theodore Anggota Presiden Komisaris Bidang keuangan dan perbankan.
Taufik Member President Commissioner Finance and banking sectors.
Anggota Surat Keputusan Direksi Wakil Presiden Komisaris Bidang perbankan.
Lisawati
Member No. 010/SKDIR/V/2023 tanggal 10 Mei 2023 Vice President Commissioner Finance sector.
Anggota (10 Mei 2023-sekarang). Komisaris Independen Bidang keuangan dan perbankan.
Trisna Chandra Board of Directors’ Decision Letter
Member Independent Commissioner Finance and banking sectors.
No. 010/SKDIR/V/2023 dated May 10, 2023
(May 10, 2023-now). Bidang keuangan, manajemen
Dede Suherman Anggota Pihak Independen risiko, dan kepatuhan.
Sukandar Member Independent Party Finance, risk management, and
compliance sectors.
Pramu Hestiono Anggota Pihak Independen Bidang hukum dan perbankan.
Utama Member Independent Party Legal and banking sectors.
Profil Komite Pemantau Risiko Risk Monitoring Committee’s Profile
Profil lengkap ketua dan anggota Komite Pemantau Risiko Complete profile of the chairperson and members of the
yang menjabat sebagai Komisaris dapat dilihat pada bab Risk Monitoring Committee who serve as Commissioners
Profil Perusahaan bagian Profil Dewan Komisaris dalam can be seen in the Company Profile chapter, Board of
Laporan Tahunan ini. Sedangkan, profil lengkap Dede Commissioners Profile section in this Annual Report.
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Suherman Sukandar dan Pramu Hestiono Utama dapat Meanwhile, the complete profiles of Dede Suherman
dilihat pada sub bab Komite Audit dalam pembahasan Sukandar and Pramu Hestiono Utama can be seen in the
sebelumnya. Audit Committee sub-chapter in the previous discussion.
Pernyataan Independensi Komite Pemantau Risiko Statement of Independency of the Risk
Monitoring Committee
Perseroan memastikan bahwa seluruh anggota Komite The Company ensures that all members of the Risk
Pemantau Risiko telah memenuhi kriteria independensi Monitoring Committee have met the independency
yakni, tidak memiliki hubungan keuangan, kepengurusan, criteria, which are having no financial, management, share
kepemilikan saham dan/atau hubungan keluarga dengan ownership, and/or family relationships with the Board of
Dewan Komisaris, Direksi dan/atau Pemegang Saham Commissioners, Board of Directors, and/or Controlling
Pengendali atau hubungan dengan Bank, yang dapat Shareholders, or relationships with the Bank, which affect
mempengaruhi kemampuannya bertindak independen. their ability to act independently.
Tugas dan Tanggung Jawab Komite Risk Monitoring Committee’s Duties and
Pemantau Risiko Responsibilities
Tugas dan tanggung jawab Komite Pemantau Risiko Duties and responsibilities of the Risk Monitoring Committee
sebagaimana dijelaskan dalam Pedoman Kerja Komite as explained in the Risk Monitoring Committee Charter are
Pemantau Risiko antara lain: as follows:
1. Melakukan pemantauan kebijakan dan pelaksanaan 1. Monitor policies and implementation of risk
manajemen risiko; dan management; and
2. Melakukan pemantauan dan evaluasi pelaksanaan 2. Monitor and evaluate the implementation of duties
tugas Komite Manajemen Risiko dan Satuan Kerja of the Risk Management Committee and the Risk
Manajemen Risiko. Management Division.
Rapat Komite Pemantau Risiko Risk Monitoring Committee’s Meeting
Kebijakan rapat Komite Pemantau Risiko diatur dalam The policy of Risk Monitoring Committee meeting is stipulated
Pedoman Kerja Komite Pemantau Risiko. Rapat diadakan in the Risk Monitoring Committee Charter. Meetings are held
minimal 1 kali dalam 3 bulan dengan kuorum kehadiran at least once every 3 months with an attendance quorum of
sekurang-kurangnya 51% dari jumlah anggota komite. at least 51% of the total committee members.
Pada tahun 2023, Komite Pemantau Risiko telah In 2023, the Risk Monitoring Committee held 5 meetings
melaksanakan rapat sebanyak 5 kali dengan agenda rapat with meeting agenda regarding:
pembahasan mengenai:
1. Pembahasan Laporan Profil Risiko Triwulan IV 2022, 1. Discussion of Risk Profile Report for Quarter IV 2022,
Triwulan I 2023, Triwulan II 2023, dan Triwulan III 2023; serta Quarter I 2023, Quarter II 2023, and Quarter III 2023; and
2. Penetapan Risk Appetite/Risk Tolerance Tahun 2024. 2. Determination of Risk Appetite/Risk Tolerance in 2024.
Informasi terkait tingkat kehadiran rapat masing-masing Information related to meeting attendance of the Risk
anggota Komite Pemantau Risiko diuraikan sebagai berikut: Monitoring Committee member is described as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
(%)
Name Position Number of Meetings Total Attendance
Sudarto Ketua
5 5 100,00
Chairperson
Marcello Theodore Taufik* Anggota
5 2 40,00
Member
Lisawati Anggota
5 4 80,00
Member
Trisna Chandra* Anggota
5 4 80,00
Member
Dede Suherman Sukandar Anggota
5 5 100,00
Member
Pramu Hestiono Utama Anggota
5 4 80,00
Member
* Efektif menjabat sejak tanggal 10 Mei 2023. / * Effectively serving since May 10, 2023.
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Laporan Pelaksanaan Kerja Komite Report on the Implementation of Risk
Pemantau Risiko Monitoring Committee’s Work
Selama tahun 2023, Komite Pemantau Risiko melaksanakan Throughout 2023, the Risk Monitoring Committee carried
tugas dan tanggung jawab serta memberikan beberapa out its duties and responsibilities and provided several
rekomendasi di antaranya sebagai berikut: recommendations, including the following
1. Meminta Direksi untuk mengupayakan aset produktif 1. Requesting the Board of Directors to strive for earning
dan liabilitas memenuhi target dalam RBB tahun 2023, assets and liabilities to meet the targets in the 2023
dengan tetap memenuhi baik ketentuan internal Bank RBB, while still complying with both the Bank's internal
maupun ketentuan dan peraturan dari otoritas yang provisions and the applicable authorities’ rules and
berlaku; regulations;
2. Memberikan saran agar rasio non performing loan (NPL) 2. Providing recommendations so that the ratio of non-
terhadap total kredit, rasio 15 debitur inti terhadap performing loans (NPL) to total loans, the ratio of 15
total kredit, rasio kredit kualitas rendah (KKR) terhadap core debtors to total loans, the ratio of low quality credit
total kredit, rasio current account saving account (CASA) (KKR) to total loans, and the ratio of current account
terhadap total pendanaan dapat dikelola dengan lebih saving accounts (CASA) to total funding can be better
baik dalam rangka memenuhi target RBB, memenuhi managed to meet RBB targets, meet the risk appetite/
risk appetite/risk tolerance yang ditetepkan Bank serta risk tolerance set by the Bank, and fulfill the requests of
memenuhi permintaan semua temuan Otoritas Jasa all Financial Services Authority findings;
Keuangan;
3. Mengelola angka NPL agar Direksi dapat memenuhi 3. Managing NPL figure so that the Board of Directors can
besaran cadangan kerugian penurunan nilai (CKPN) fulfill the amount of allowance for impairment losses
sesuai dengan ketentuan; dan (CKPN) in accordance with the provisions; and
4. Memenuhi target rasio pembiayaan inklusif 4. Fulfilling macroprudential inclusive financing ratio
makroprudensial (RPIM) dalam RBB, agar Direksi tetap (RPIM) target in RBB, so that the Board of Directors
mengupayakan adanya kenaikan rasio kredit UMKM continues to strive for an increase in the ratio of MSME
terhadap total kredit. loans to total loans.
Pengembangan Kompetensi Komite Competency Development of the Risk
Pemantau Risiko Monitoring Committee
Informasi terkait pendidikan dan/atau pelatihan masing- Information on education and/or training of each
masing anggota Komite Pemantau Risiko dapat dilihat pada member of the Risk Monitoring Committee can be seen
bagian Pengembangan Kompetensi Dewan Komisaris dan in the Competency Development section for the Board of
Komite Audit. Commissioners and Audit Committee.
Komite di bawah Direksi
Committees under the Board of Directors
Bank Ganesha memiliki 10 Komite di bawah Direksi Bank Ganesha has 10 committees under the Board of Directors,
yang dibentuk untuk mendukung pelaksanaan tugas which are established to support the implementation of the
dan tanggung jawab Direksi sesuai dengan Peraturan Board of Directors’ duties and responsibilities in accordance
Otoritas Jasa Keuangan yaitu Komite Asset and Liabilities with the Financial Services Authority Regulations, namely
Management; Komite Kebijakan Kredit; Komite Kredit; Asset and Liabilities Management Committee; Credit Policy
Komite Pengarah Teknologi Informasi; Komite Manajemen Committee; Credit Committee; Information Technology
Risiko; Komite Personalia; Komite Anti Fraud; Komite Steering Committee; Risk Management Committee;
Restrukturisasi; Komite Treasury; dan Komite Pengadaan Personnel Committee; Anti-Fraud Committee; Restructuring
Barang dan Jasa. Committee; Treasury Committee; and the Goods and Services
Procurement Committee.
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Komite Asset and Liabilities Management Asset and Liabilities Management Committee
Assets and Liabilities Management (ALCO) merupakan komite Assets and Liabilities Management (ALCO) is a supporting
pendukung Direksi yang memiliki tugas untuk menganalisis committee of the Board of Directors that is in charge of analyzing
dan mengevaluasi pengelolaan aset dan liabilitas, serta and evaluating the assets’ management and liabilities, and
pengambilan keputusan yang terkait melalui perumusan making related decisions through the formulation of policies,
kebijakan, strategi, dan sasaran untuk mengelola aset dan strategies, and targets to manage the Bank’s assets and
liabilitas Bank secara terintegrasi. liabilities in an integrated manner.
Pedoman Kerja ALCO ALCO Charter
Dalam menjalankan tugas dan tanggung jawabnya, In performing its duties and responsibilities, ALCO has
ALCO telah memiliki pedoman kerja yang mengacu pada a charter that refers to the Financial Services Authority
Peraturan Otoritas Jasa Keuangan. Regulations.
Struktur dan Keanggotaan ALCO Structure and Composition of ALCO
Struktur dan keanggotaan ALCO berdasarkan Surat The structure and composition of ALCO, based on Board
Keputusan Direksi No. 037/SKDIR/X/23 tanggal 20 Oktober of Directors’ Decision Letter No. 037/SKDIR/X/23 dated
2023 tentang Komite ALCO PT Bank Ganesha Tbk diuraikan October 20, 2016 on the ALCO Committee of PT Bank
sebagai berikut: Ganesha Tbk, is described as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur President Director
Chairperson
Sekretaris
Kepala Divisi Treasury & Financial Institution Head of Treasury & Financial Institution Division
Secretary
• Direktur Operation & Network; • Director of Operations & Network;
• Wakil Presiden Direktur; • Vice President Director;
• Direktur Finance & Treasury; • Finance & Treasury Director;
• Direktur Commercial; • Commercial Director;
• Direktur Kepatuhan; • Compliance Director;
• Chief Digital Officer; • Chief Digital Officer;
• Kepala Divisi Finance & MIS; • Head of Finance & MIS Division;
Anggota Tetap • Kepala Divisi Conventional Credit; • Head of Conventional Credit Division;
Permanent Member • Kepala Divisi Consumer & Fintech Business; • Head of Consumer & Fintech Business Division;
• Kepala Divisi Digital Business; • Head of Digital Business Division;
• Kepala Bagian Credit I dan II; • Head of Credit I and II;
• Kepala Bagian Credit Risk Analysis; • Head of Credit Risk Analysis Section;
• Kepala Divisi Risk Management & System Procedure; • Head of Risk Management & System Procedure Division;
• Kepala Divisi Corporate Office; • Head of Corporate Office Division;
• Kepala Bagian Wealth Management; dan • Head of Wealth Management; and
• Kepala Bagian Assets and Liabilities Management. • Head of Assets and Liabilities Management Section.
Pernyataan Independensi ALCO Statement of Independency of ALCO
Perseroan menjamin independensi seluruh anggota ALCO The Company guarantees the independency of all members
dalam menjalankan tugas dan tanggung jawabnya. Anggota of ALCO in performing their duties and responsibilities.
ALCO senantiasa bertindak secara profesional demi kepentingan ALCO members always act professionally in the Company’s
Perseroan tanpa adanya intervensi dari pihak mana pun. interests without any intervention from any party.
Tugas dan Tanggung Jawab ALCO Duties and Responsibilities of ALCO
Dalam menjalankan fungsinya, ALCO memiliki tugas dan In performing its functions, ALCO has duties and
tanggung jawab antara lain: responsibilities as follows:
1. Membantu pelaksanaan tugas Direksi dalam memelihara 1. Assist the Board of Directors' duty implementation in
struktur neraca yang kuat secara menyeluruh yang meliputi maintaining a strong overall balance sheet structure
analisa dan perumusan kebijakan dan strategi, pengambilan which includes analysis and formulation of policies and
keputusan dan pengawasan dalam pengelolaan risiko strategies, decision making and supervision in managing
likuiditas, risiko suku bunga, risiko pasar, dan permodalan liquidity risk, interest rate risk, market risk, and capital in
sejalan dengan strategi usaha dan ketentuan otoritas; line with business strategy and authority regulations;
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2. Memberikan masukan dan rekomendasi strategi 2. Provide input and recommendations for optimal assets
pengelolaan assets and liabilities yang optimal kepada and liabilities management strategies to the Board of
Direksi untuk dapat putusan dalam rapat ALCO; Directors to obtain decisions at ALCO meetings;
3. Mengawasi agar kebijakan assets and liabilities 3. Supervise so that assets and liabilities management
management diterapkan secara konsekuen dan policies are implemented consequently and consistently,
konsisten, serta merumuskan solusi apabila terdapat and formulate solutions in case of any obstacles or
hambatan atau kendala dalam penerapan kebijakan hindrances in implementing the predetermined policies;
yang sudah diputuskan;
4. Memberikan rekomendasi kepada Direksi apabila 4. Provide recommendations to the Board of Directors in
diperlukan perubahan atau penyesuaian kebijakan case any changes or adjustments are needed to assets
assets and liabilities management; and liabilities management policies;
5. Memantau dan mengevaluasi: 5. Monitor and evaluate:
a. Pelaksanaan pengelolaan likuiditas; a. Implementation of liquidity management;
b. Pengendalian rekening Nostro; b. Control of Nostro accounts;
c. Gap pada produk assets dan liabilities Bank; c. Gap in Bank assets and liabilities products;
d. Pengelolaan posisi devisa neto (PDN) dan kajian d. Management of net foreign exchange position
data neraca serta rekening administratif; (PDN) and review of data on balance sheets and
administrative accounts;
e. Pelaksanaan pemberian suku bunga Kredit dan e. Provision of lending interest rates and third party
dana pihak ketiga; funds;
f. Pelaksanaan pengelolaan komposisi kredit dan f. Management of the composition of loans and third
dana pihak ketiga; party funds;
6. Meninjau atau mengkaji ulang kebijakan assets and 6. Study or review the established assets and liabilities
liabilities management yang telah ditetapkan agar management policies, so that they are adjusted to the
disesuaikan dengan perkembangan bisnis Bank; Bank's business developments;
7. Meninjau kembali struktur neraca dan mengkaji ulang 7. Review the balance sheet structure and review the
pengelolaan risiko eksposur (portofolio) assets and management of risk exposure (portfolio) of the Bank's
liabilities Bank; assets and liabilities;
8. Meninjau dan mengkaji prakiraan keadaan ekonomi 8. Review and study forecasts of macroeconomic
makro, suku bunga pasar, nilai tukar mata uang asing, conditions, market interest rates, foreign exchange
pendanaan, pinjaman, dan posisi valuta asing; rates, funding, loans, and foreign exchange positions;
9. Menetapkan petunjuk dan arahan mengenai 9. Establish instructions and directions regarding the
pengelolaan dan pengendalian: likuiditas Bank; assets management and control of: Bank liquidity; assets and
and liabilities gap; foreign exchange risk; dan earning & liabilities gap; foreign exchange risk; and earnings &
investment management; investment management;
10. Menetapkan dan mengkaji ulang suku bunga pinjaman 10. Set and review loan and funding interest rates, including
dan pendanaan, termasuk suku bunga dasar kredit prime lending rate (SBDK) and inter-office accounts
(SBDK) dan rekening antar kantor (RAK); (RAK);
11. Meninjau kembali kinerja dan posisi assets and liabilities 11. Review the performance and position of the Bank's
Bank guna mengevaluasi dampak keputusan rapat ALCO; assets and liabilities to evaluate the impact of ALCO
12. Mengelola dan mengevaluasi risiko suku bunga meeting decisions;
dan strategi asset and liabilities management untuk 12. Manage and evaluate interest rate risk and asset and
memastikan bahwa hasil telah konsisten dengan tujuan liabilities management strategies to ensure that results are
pengelolaan risiko suku bunga; consistent with interest rate risk management objectives;
13. Mengkaji ulang penetapan harga (pricing) assets and 13. Review pricing assets and liabilities to generate optimal
liabilities untuk menghasilkan pendapatan optimal income in investing funds with efficient funding costs, as
dalam penanaman dana dengan biaya dana yang well as maintain assets and liabilities structure;
efisien, serta memelihara struktur assets and liabilities;
14. Melakukan analisa kualitas aktiva produktif Bank 14. Analyze the quality of the Bank's earning assets,
termasuk cadangan penyisihan yang telah terbentuk including the established allowance for protection
untuk tujuan perlindungan terhadap kerugian yang against losses that may occur in the future;
mungkin terjadi di masa yang akan datang;
15. Mengelola likuiditas Bank, dengan menjaga sumber- 15. Manage the Bank's liquidity, by maintaining the liquidity
sumber likuiditas yang digunakan, termasuk struktur sources used, including the structure of interest costs
biaya bunga maupun biaya lainnya; and other costs;
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16. Mengkaji ulang deviasi antara proyeksi anggaran dan 16. Review the deviation between budget projections and
kondisi aktual yang telah digariskan pada Rencana Kerja actual conditions outlined in the Bank's Annual Work
Tahunan dan Corporate Plan Bank; Plan and Corporate Plan;
17. Menyampaikan informasi mengenai ketentuan dan 17. Deliver information regarding regulatory provisions and
peraturan regulator yang mempengaruhi strategi dan regulations that affect assets and liabilities management
kebijakan assets and liabilities management; strategies and policies;
18. Ketua ALCO bertanggung jawab memimpin pengambilan 18. The Chairperson of ALCO is accountable for leading
keputusan rapat; meeting decision making;
19. Sekretaris ALCO bertanggung jawab mengoordinasikan 19. The ALCO Secretary is responsible for coordinating
materi rapat, menyelenggarakan rapat, memandu meeting materials, organizing meetings, guiding the
jalannya rapat, dan menyusun notulen rapat; proceedings, and compiling meeting minutes;
20. Kepala Divisi Treasury & Financial Institution bertanggung 20. The Head of the Treasury & Financial Institution Division
jawab memberikan presentasi kondisi suku bunga dan is responsible for providing a presentation on the
nilai tukar saat ini dan prediksi kondisi pasar yang akan current conditions of interest rates, exchange rates, and
datang sebagai bahan pertimbangan dalam mengambil predictions of future market conditions as material for
keputusan rapat; consideration in making meeting decisions;
21. Kepala Divisi Conventional Credit bertanggung jawab 21. The Head of the Conventional Credit Division is
memberikan presentasi kondisi pencapaian target responsible for providing a presentation on the
termasuk target pipeline, kendala yang dihadapi, conditions for achieving targets including pipeline
suku bunga bank-bank pesaing, dan hal-hal lain yang targets, obstacles faced, interest rates of competing
berkaitan; banks, and other related matters;
22. Kepala Divisi Finance & MIS bertanggung jawab 22. The Head of the Finance & MIS Division is responsible
memberikan presentasi kondisi finansial Bank termasuk for providing a presentation of the Bank's financial
perbandingan antara target RBB dengan posisi periode condition including a comparison between RBB target
laporan, dan hal-hal lain yang berkaitan; serta and the position for the reporting period, and other
related matters; and
23. Anggota ALCO bertanggung jawab memberi masukan 23. ALCO members are responsible for providing input
sesuai bidang masing-masing sebagai tambahan according to their respective fields as additional
informasi dalam pengambilan keputusan rapat. information in meeting decision making.
Rapat ALCO ALCO Meeting
Kebijakan rapat ALCO diatur dalam Surat Keputusan The policy on ALCO's meeting is stipulated in the Board
Direksi tentang Asset and Liability Committee of Directors' Decision Letter on the Asset and Liability
No. 037/SKDIR/X/2023. Rapat diadakan minimal 1 kali dalam Committee No. 037/SKDIR/X/2023. Meetings are held
1 bulan dengan kuorum kehadiran sekurang-kurangnya at least once a month with an attendance quorum of
4 Direktur, Sekretaris ALCO, Kepala Divisi Finance & MIS, at least 4 Board of Directors, ALCO Secretary, Head
dan 2 Kepala Divisi dari Struktur Direktur Commercial. of Finance & MIS Division, and 2 Division Heads of
Sepanjang tahun 2023, ALCO telah melaksanakan rapat Commercial Director Structure. Throughout 2023, ALCO
sebanyak 12 kali dengan rata-rata tingkat kehadiran rapat held 12 meetings with an average meeting attendance
100,00%. Adapun agenda rapat ALCO membahas mengenai rate of 100.00%. The ALCO meeting agenda discusses
perekonomian, kondisi Bank, profil risiko suku bunga, economy, the Bank’s conditions, interest rate risk profile,
dan likuiditas. and liquidity.
Laporan Pelaksanaan Kerja ALCO Report on the Implementation of ALCO’s Work
ALCO telah merealisasikan tugas dan tanggung jawabnya ALCO realized its duties and responsibilities throughout
sepanjang tahun 2023, antara lain: 2023, including:
1. Collecting: proses pengumpulan informasi yang 1. Collecting: the process of collecting information related
berkaitan dengan A/L serta informasi lain yang terkait; to A/L and other related information;
2. Processing: proses pengelompokan informasi menjadi 2. Processing: the process of grouping information into
bagian-bagian sesuai dengan kebutuhan kelompok parts according to the needs of the information group;
informasi;
3. Analyzing: proses analisa dan kajian informasi berkaitan 3. Analyzing: the process of analyzing and reviewing
dengan data A/L dengan menggunakan berbagai information related to A/L data using various developed
pengembangan metode analisa; analytical methods;
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4. Reporting: proses penyajian informasi dalam bentuk 4. Reporting: the process of presenting information in form
laporan (executive summary) untuk mempermudah of a report (executive summary) to make it easier to
melihat permasalahan serta mencari pemecahannya locate problems and solve them (problem solving); and
(problem solving); dan
5. Recommeding: penyampaian usulan dan rekomendasi 5. Recommending: submission of proposals and
pemecahan masalah dengan disertai analisa melalui recommendations for solving problems, accompanied
berbagai skenario. by analysis through various scenarios.
Pengembangan Kompetensi ALCO Competency Development of ALCO
Program pengembangan kompetensi yang diikuti anggota The competency development programs attended by ALCO
ALCO sepanjang tahun 2023 sebagai berikut: members throughout 2023 are as follows:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Menghindari dan Mengantisipasi Tren Kejahatan Siber Perbankan di Era Digital Juli Ikatan Bankir Indonesia
Avoiding and Anticipating Banking Cybercrime Trends in Digital Era July Indonesian Bankers Association
Pembekalan Treasury Level Basic Juli
Efektifpro Knowledge Source
Briefing of Basic Level Treasury July
Pembekalan Treasury Level Intermediate Agustus
Efektifpro Knowledge Source
Briefing of Intermediate Level Treasury August
Perlindungan Konsumen dalam Era Digitalisasi, Penerapan Pengawasan Market Forum Komunikasi Direktur
Conduct, dan Dampaknya bagi Perbankan Agustus Kepatuhan Perbankan
Consumer Protection in Digitalization Era, Implementation of Market Conduct August Banking Compliance Directors
Supervision, and the Impact on Banking Communication Forum
Komite Kebijakan Perkreditan Credit Policy Committee
Sebagai komite pendukung Direksi, Komite Kebijakan As the Board of Directors’ supporting committee, the
Perkreditan memiliki tugas dan tanggung jawab dalam Credit Policy Committee has duties and responsibilities in
perumusan kebijakan, mengawasi pelaksanaan kebijakan, formulating policies, supervising policies implementation,
memantau perkembangan dan kondisi portofolio monitoring developments and conditions of the credit
perkreditan, serta memberikan rekomendasi untuk langkah- portfolio, and providing recommendations for improvement
langkah perbaikan di bidang perkreditan. steps in the credit sector.
Pedoman Kerja Komite Kebijakan Perkreditan Credit Policy Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In performing its duties and responsibilities, the Credit
Kebijakan Perkreditan telah memiliki pedoman kerja Policy Committee has charter that refers to Financial
yang mengacu pada Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 42/POJK.03/2017 on
No. 42/POJK.03/2017 tentang Kewajiban Penyusunan dan Obligation for Compilation and Implementation of Bank
Pelaksanaan Kebijakan Perkreditan atau Pembiayaan Bank Credit or Financing Policies for Commercial Banks.
bagi Bank Umum.
Struktur dan Keanggotaan Komite Duties and Responsibilities of the Credit
Kebijakan Perkreditan Policy Committee
Struktur dan keanggotaan Komite Kebijakan Perkreditan Structure and composition of the Credit Policy Committee is
berdasarkan Surat Keputusan Direksi No. 020/SKDIR/XII/2022 based on Board of Directors’ Decision Letter No. 020/SKDIR/
tanggal 30 Desember 2022 diuraikan sebagai berikut: XII/2022 dated December 30, 2022, described as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur President Director
Chairperson
Sekretaris
Kepala Bagian Sistem dan Prosedur Head of Systems and Procedures Department
Secretary
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Susunan Diisi oleh
Structure Held by
Anggota Inti • Presiden Direktur (merangkap Ketua); dan • President Director (concurrently Chairperson); and
Core Members • Direktur. • Director.
• Kepala Divisi Conventional Credit; • Head of Conventional Credit Division;
• Kepala Divisi Consumer & Fintech Channnel; • Head of Consumer & Fintech Channel Division;
• Kepala Satuan Kerja Audit Intern; • Head of Internal Audit Unit;
• Kepala Satuan Kerja Kepatuhan & APU-PPT; • Head of Compliance & AML CTF Unit;
Anggota Biasa
• Kepala Satuan Kerja Manajemen Risiko & Sistem dan Prosedur; • Head of Risk Management & System and Procedure Unit;
Common Members
• Kepala Bagian Analisa Risiko Kredit; • Head of Credit Risk Analysis Department;
• Kepala Bagian Legal & Remedial; • Head of Legal & Remedial Department;
• Kepala Bagian Sistem dan Prosedur; dan • Head of System and Procedure Department; and
• Kepala Bagian Admin Kredit. • Head of Credit Admin Department.
Pernyataan Independensi Komite Statement of Independency of Credit Policy
Kebijakan Perkreditan Committee
Perseroan menjamin independensi seluruh anggota Komite The Company guarantees the independency of all members
Kebijakan Perkreditan dalam menjalankan tugas dan of the Credit Policy Committee in performing their duties
tanggung jawabnya. Anggota Komite Kebijakan Perkreditan and responsibilities. Members of Credit Policy Committee
senantiasa bertindak secara profesional demi kepentingan always act professionally in the Company’s interests,
Perseroan tanpa adanya intervensi dari pihak mana pun. without any intervention from any party.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Credit Policy
Kebijakan Perkreditan Committee
Komite Kebijakan Perkreditan memiliki tugas dan tanggung The Credit Policy Committee has the following duties and
jawab sebagai berikut: responsibilities:
1. Memberikan masukkan kepada Direksi dalam rangka 1. Providing input to the Board of Directors in order to
menyusun kebijakan perkreditan; formulate credit policies;
2. Mengawasi dan memantau pelaksanaan kebijakan 2. Supervising and monitoring the implementation
perkreditan yang telah ditetapkan agar diterapkan of predetermined credit policies so that they are
dengan sebaik-baiknya; dan implemented as well as possible; and
3. Memberikan saran dan langkah-langkah perbaikan atas 3. Providing suggestions and measures to improve credit
kebijakan perkreditan. policies.
Rapat Komite Kebijakan Perkreditan Credit Policy Committee’s Meeting
Kebijakan rapat Komite Kebijakan Perkreditan diatur The policy on Credit Policy Committee meeting is stipulated
dalam Surat Keputusan Direksi No. 045/SKDIR/XII/18. in the Board of Directors' Decision Letter No. 045/SKDIR/
Rapat diadakan minimal 1 kali dalam setahun dengan XII/18. Meetings are held at least once a year with an
kuorum kehadiran sekurang-kurangnya 50% dari jumlah attendance quorum of at least 50% of the total Committee
anggota Komite. Sepanjang tahun 2023, Komite Kebijakan members. Throughout 2023, the Credit Policy Committee
Perkreditan telah melaksanakan rapat sebanyak 1 kali held one meeting with an average meeting attendance rate
dengan rata-rata tingkat kehadiran rapat 100,00%. Adapun of 100.00%. The agenda for the Credit Policy Committee
agenda rapat Komite Kebijakan Perkreditan membahas meeting discusses the risk acceptance criteria (RAC) and
mengenai pembahasan risk acceptance criteria (RAC) dan limits of authority to decide on consumer credit.
batas wewenang memutus kredit konsumer.
Laporan Pelaksanaan Kerja Komite Report on the Implementation of Credit
Kebijakan Perkreditan Committee’s Work
Komite Kebijakan Perkreditan telah merealisasikan tugas The Credit Committee realized its duties and responsibilities
dan tanggung jawabnya sepanjang tahun 2023, antara lain: throughout 2023, including:
1. Melakukan revisi atas pedoman-pedoman sehubungan 1. Revise the guidelines following the latest issuance of
terbitnya Peraturan Otoritas Jasa Keuangan dan Financial Services Authority Regulations and Regulations
Peraturan Anggota Dewan Gubernur Terbaru; dan of Members of Board of Governors; and
2. Penentuan risk acceptance criteria untuk credit scooring 2. Determine the risk acceptance criteria for credit scoring
atas segmentasi kredit konsumer. for consumer credit segmentation.
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Pengembangan Kompetensi Komite Competency Development of the Credit
Kebijakan Perkreditan Committee
Program pengembangan kompetensi yang diikuti anggota The competency development programs attended by
Komite Kebijakan Perkreditan sepanjang tahun 2023 sebagai Credit Committee members throughout 2023 are as
berikut: follows:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Webinar The Role of Governance Risk & Compliance (GRC) in Supporting Financial Sector Februari
OJK Institute
Performance February
Lembaga Pengembangan
Refreshment Manajemen Risiko Agustus Perbankan Indonesia
Risk Management Refreshment August Indonesian Banking
Development Institute
Peluang dan Tantangan Fintech P2P Lending di Era UU P2SK September
OJK Institute
Opportunities and Challenges of Fintech P2P Lending in the Era of P2SK Law September
Agustus
Webinar Enhancing Financial Performance Through Data Analytics OJK Institute
August
Refreshment Manajemen Risiko Desember Bankers Association for
Risk Management Refreshment December Risk Management
Komite Kredit Credit Committee
Komite Kredit dibentuk untuk membantu Direksi dalam The Information Technology Steering Committee was
pengambilan keputusan terkait kebijakan kredit yang established to assist the Board of Commissioners and
ditetapkan Bank, serta mengevaluasi dan memberikan Board of Directors in supervising activities related to
keputusan kredit agar sesuai dengan batas wewenang information technology, so as the information technology
yang ditetapkan. implementation can optimally support and provide added
value to the Bank’s business and operational activities.
Pedoman Kerja Komite Kredit Credit Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In performing its duties and responsibilities, Credit
Kredit telah memiliki pedoman kerja yang mengacu pada Committee has a charter that refers to the Financial Services
Peraturan Otoritas Jasa Keuangan. Authority Regulations.
Struktur dan Keanggotaan Komite Kredit Structure and Composition of the Credit
Committee
Struktur dan keanggotaan Komite Kredit berdasarkan Structure and composition of the Credit Committee is based
Surat Keputusan Direksi No. 039/SKDIR/XI/2023 tanggal on Board of Directors’ Decision Letter No. 039/SKDIR/XI/2023
28 November 2023 diuraikan sebagai berikut: dated November 28, 2023, described as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur (Merangkap Anggota). President Director (Concurrently Member)
Chairperson
• Direktur Komersial; • Commercial Director;
Anggota
• Kepala Divisi Kredit Konvensional; dan • Head of Conventional Credit Division; and
Members
• Kepala Bagian Analisa Risiko Kredit. • Head of Credit Risk Analysis Section.
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Pernyataan Independensi Komite Kredit Statement of Independency of Credit Committee
Perseroan menjamin independensi seluruh anggota Komite The Company guarantees the independency of all Credit
Kredit dalam menjalankan tugas dan tanggung jawabnya. Committee members in performing their duties and
Anggota Komite Kredit senantiasa bertindak secara responsibilities. Credit Committee members always act
profesional demi kepentingan Perseroan tanpa adanya professionally in the Company’s interests, without any
intervensi dari pihak mana pun. intervention from any party.
Tugas dan Tanggung Jawab Komite Kredit Duties and Responsibilities of the
Credit Committee
Dalam menjalankan fungsinya, Komite Kredit memiliki In performing its functions, the Credit Committee has duties
tugas dan tanggung jawab antara lain: and responsibilities as follows:
1. Membantu Direksi dalam mengevaluasi dan 1. Assisting the Board of Directors in evaluating and
memutuskan permohonan kredit; dan deciding credit applications; and
2. Melaksanakan tugasnya dalam pemberian keputusan 2. Carrying out its duties in making credit decisions
kredit secara profesional, jujur, objektif, cermat, dan professionally, honestly, objectively, carefully, and
seksama. thoroughly.
Rapat Komite Kredit Credit Committee’s Meeting
Komite Kredit tidak memiliki kebijakan terkait rapat komite. The Credit Committee does not have any policy on
Semua keputusan terkait kredit dilakukan secara sirkuler. committee meetings. All decisions related to credit are
made circularly.
Laporan Pelaksanaan Kerja Komite Kredit Report on the Implementation of
Credit Committee’s Work
Komite Kredit telah merealisasikan tugas dan tanggung The Credit Committee realized its duties and responsibilities
jawabnya sepanjang tahun 2023, antara lain: throughout 2023, including:
1. Membantu Direksi dalam mengevaluasi dan memutuskan 1. Assisting the Board of Directors in evaluating and
permohonan kredit; dan deciding credit applications; and
2. Melaksanakan tugasnya dalam pemberian keputusan 2. Carrying out its duties in making credit decisions
kredit secara profesional, jujur, objektif, cermat, dan professionally, honestly, objectively, carefully, and
seksama. thoroughly.
Pengembangan Kompetensi Komite Kredit Competency Development of the
Credit Committee
Sepanjang tahun 2023, anggota Komite Kredit melakukan Throughout 2023, the Credit Committee members carried
pengembangan kompetensi secara berkala, baik melalui out routine competency development, either through books
media buku dan/atau informasi digital. and/or digital information.
Komite Pengarah Teknologi Informasi Information Technology Steering Committee
Komite Pengarah Teknologi Informasi dibentuk untuk The Information Technology Steering Committee was
membantu Dewan Komisaris dan Direksi dalam mengawasi established to assist the Board of Commissioners and
kegiatan yang terkait dengan teknologi informasi, sehingga Board of Directors in supervising activities related to
penyelenggaraan teknologi informasi dapat mendukung information technology, so as the information technology
secara optimal dan memberikan nilai tambah bagi kegiatan implementation can optimally support and provide added
bisnis dan operasional Bank. value to the Bank’s business and operational activities.
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Pedoman Kerja Komite Pengarah Information Technology Steering
Teknologi Informasi Committee’s Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In performing its duties and responsibilities, the
Pengarah Teknologi Informasi telah memiliki pedoman Information Technology Steering Committee has a charter
kerja yang mengacu pada Peraturan Otoritas Jasa Keuangan that refers to Financial Services Authority Regulation
No. 11/POJK.03/2022 tentang Penyelenggaraan Teknologi No. 11/POJK.03/2022 on Implementation of Information
Informasi oleh Bank Umum dan Surat Edaran Otoritas Technology by Commercial Banks and Financial Services
Jasa Keuangan No. 21/SEOJK.03/2017 tentang Penerapan Authority Circular No. 21/SEOJK.03/2017 on Implementation
Manajemen Risiko dalam Penggunaan Teknologi Informasi of Risk Management in the Use of Information Technology
oleh Bank Umum. for Commercial Banks.
Struktur dan Keanggotaan Komite Pengarah Structure and Composition of the Information
Teknologi Informasi Technology Steering Committee
Struktur dan keanggotaan Komite Pengarah Teknologi Structure and composition of the Information Technology
Informasi berdasarkan Surat Keputusan Direksi Steering Committee is based on Board of Directors’ Decision
No. 016/SKDIR/VI/2023 tanggal 21 Juni 2023 diuraikan Letter No. 016/SKDIR/VI/2023 dated June 21, 2023, described
sebagai berikut: as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Direktur TI & Operasional (Merangkap Anggota). Director of IT & Operations (Concurrently Member).
Chairperson
Sekretaris
Kepala Divisi TI (Merangkap Anggota). Head of IT Division (Concurrently Member).
Secretary
Anggota Tetap • Direktur Kepatuhan; • Compliance Director;
Permanent Member • Direktur Keuangan & Treasury; • Finance & Treasury Director;
• Direktur Komersial; • Commercial Director;
• Kepala Satuan Kerja Manajemen Risiko & Sistem Prosedur; • Head of Risk Management & System Procedure Division;
• Kepala Divisi Operasional; • Head of Operational Division;
• Kepala Satuan Kerja Kepatuhan & APU-PPT; • Head of Compliance & AML-CFT Division;
• Kepala Divisi Consumer & Fintech Channel; • Head of Consumer & Fintech Channel Division;
• Kepala Divisi Kredit Konvensional; dan • Head of Conventional Credit Division; and
• Kepala Divisi Bisnis Digital. • Head of Digital Business Division.
Anggota Tidak Tetap • Kepala Divisi Keuangan, Akuntansi, dan MIS; • Head of Finance, Accounting, and MIS Division;
Non-Permanent Member • Kepala Divisi Treasury & Financial Institution; • Head of Treasury & Financial Institution Division;
• Kepala Divisi Satuan Kerja Audit Intern; • Head of Internal Audit Division;
• Kepala Bagian TI; • Head of IT;
• Kepala Bagian Fintech Channel; • Head of Fintech Channel;
• Kepala Bagian Consumer; dan • Head of Consumer Department; and
• Pimpinan Cabang. • Branch Leader.
Pernyataan Independensi Komite Pengarah Statement of Independency of the Information
Teknologi Informasi Technology Steering Committee
Perseroan menjamin independensi seluruh anggota Komite The Company guarantees the independency of all members
Pengarah Teknologi Informasi dalam menjalankan tugas dan of the Information Technology Steering Committee in
tanggung jawabnya. Anggota Komite Pengarah Teknologi performing their duties and responsibilities. Members of
Informasi senantiasa bertindak secara profesional demi the Information Technology Steering Committee always
kepentingan Perseroan tanpa adanya intervensi dari pihak act professionally in the Company’s interests, without any
mana pun. intervention from any party.
Tugas dan Tanggung Jawab Komite Pengarah Duties and Responsibilities of the Information
Teknologi Informasi Technology Steering Committee
Komite Pengarah Teknologi Informasi memiliki tugas dan The Information Technology Steering Committee has the
tanggung jawab memberikan rekomendasi kepada Direksi duties and responsibilities in providing recommendations
sebagai berikut: to the Board of Directors as follows:
1. Rencana strategis TI yang sejalan dengan rencana 1. IT strategic plan that is in line with the Bank's corporate
korporasi Bank; plan;
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
2. Kebijakan, standar, dan prosedur TI; 2. IT policies, standards, and procedures;
3. Kesesuaian antara rencana pengembangan TI dan 3. Conformity between IT development plans and IT
rencana strategis TI; strategic plans;
4. Kesesuaian antara pelaksanaan pengembangan TI dan 4. Conformity between the IT implementation
rencana pengembangan TI; development and the IT development plan;
5. Evaluasi atas efektivitas biaya TI terhadap pencapaian 5. Evaluation of IT cost effectiveness towards achieving
manfaat yang direncanakan; planned benefits;
6. Pemantauan atas kinerja TI dan upaya peningkatan 6. Monitoring of IT performance and efforts to improve IT
kinerja TI performance
7. Upaya penyelesaian berbagai masalah terkait TI yang 7. Efforts to resolve various IT-related issues that cannot be
tidak dapat diselesaikan oleh satuan kerja pengguna resolved by IT users and providers effectively, efficiently,
dan penyelenggara TI secara efektif, efisien, dan tepat and in a timely manner; and
waktu; dan
8. Kecukupan dan alokasi sumber daya terkait TI yang 8. The policy on adequacy and allocation of IT-related
dimiliki Bank. resources owned by the Bank.
Rapat Komite Pengarah Teknologi Informasi Information Technology Steering Committee’s
Meeting
Kebijakan rapat Komite Pengarah Teknologi Informasi diatur The policy on Information Technology Steering Committee
dalam Surat Keputusan Direksi No. 015/SKDIR/VI/2023 meeting are stipulated in the Board of Directors' Decision
tentang Piagam Komite Pengarah Teknologi dan Informasi. Letter No. 015/SKDIR/VI/2023 on the Charter of the
Rapat diadakan minimal 2 kali dalam setahun dengan Technology and Information Steering Committee. Meetings
kuorum kehadiran sekurang-kurangnya 51% dari jumlah are held at least 2 times a year with an attendance quorum
anggota komite. Sepanjang tahun 2023, Komite Pengarah of at least 51% of the total committee members. Throughout
Teknologi Informasi telah melaksanakan rapat sebanyak 2023, the Information Technology Steering Committee held
2 kali dengan rata-rata tingkat kehadiran rapat lebih dari 2 meetings with an average meeting attendance rate of more
50,00%. Adapun agenda rapat Komite Pengarah Teknologi than 50.00%. The agenda of Information Technology Steering
Informasi membahas mengenai rekomendasi: Committee meeting is to discuss the recommendations of:
1. Rencana strategis TI; 1. IT strategic plan;
2. Kebijakan, standar, dan prosedur TI; 2. IT policies, standards, and procedures;
3. Kesesuaian pengembangan TI dengan rencana strategis 3. Conformity of IT development with IT strategic plan;
TI;
4. Kesesuaian pelaksanaan pengembangan dengan 4. Conformity of development implementation with IT
rencana strategis TI; strategic plans;
5. Evaluasi atas efektivitas biaya TI dengan pencapaian 5. Evaluation of IT cost effectiveness with the achievement
manfaat yang direncanakan; of planned benefits;
6. Pemantauan dan upaya peningkatan kinerja TI; 6. Monitoring and efforts to improve IT performance;
7. Upaya penyelesaian permasalahan TI yang tidak dapat 7. Efforts to resolve IT issues that cannot be resolved; and
terselesaikan; dan
8. Kecukupan dan sumber daya TI yang dimiliki. 8. Adequacy and IT resources owned.
Laporan Pelaksanaan Kerja Komite Pengarah Report on the Implementation of Information
Teknologi Informasi Technology Steering Committee’s Work
Komite Pengarah Teknologi Informasi telah merealisasikan The Information Technology Steering Committee realized its
tugas dan tanggung jawabnya sepanjang tahun 2023, antara duties and responsibilities throughout 2023, including:
lain:
1. Menyusun laporan rencana strategis TI 2024-2025; 1. Preparation of 2024-2025 IT strategic plan report;
2. Pengkinian kebijakan, standar, dan prosedur TI (Peraturan 2. Update of IT policies, standards, and procedures (Financial
Otoritas Jasa Keuangan No. 11/POJK.03/2022); Services Authority Regulation No. 11/POJK.03/2022);
3. Sertifikasi ISO 27001 – 2022 Sistem Manajemen 3. Certification of ISO 27001 – 2022 Information Security
Keamanan Informasi; Management System;
4. Penilaian ketahanan dan keamanan siber; 4. Assessment of cyber resilience and security;
5. Laporan rencana pengembangan TI; dan 5. Report of IT development plan; and
6. Penilaian tingkat digital maturitas Bank (Assessment 6. Assessment of the Bank's digital maturity level
Rancangan Surat Edaran Otoritas Jasa Keuangan (Assessment of Draft Financial Services Authority
No. 24/SEOJK.03/2023). Circular Letter No. 24/SEOJK.03/2023).
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Pengembangan Kompetensi Komite Pengarah Competency Development of the Information
Teknologi Informasi Technology Steering Committee
Program pengembangan kompetensi yang diikuti anggota The competency development programs attended by
Komite Pengarah Teknologi Informasi sepanjang tahun 2023 Information Technology Steering Committee members
sebagai berikut: throughout 2023 are as follows:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Pelatihan Awareness ISO/IEC 27001-2022 Januari
Hope Training & Consulting
ISO/IEC 27001-2022 Awareness Training January
User Training dan Sosialisasi Simulasi Go Live Temenos T24 Januari
Bank Ganesha
User Training and Dissemination of Go Live Temenos T24 Simulation January
Sosialisasi Program dan Modul Kerja Tahun 2023 Januari
Bank Ganesha
Dissemination of Programs and Work Modules in 2023 January
Februari
Workshop Module Retail Bonds System Praisindo
February
Sosialisasi Anti Money Laundering (AML) Counter Financing of Terrorism (CFT), Good
Corporate Governance (GCG), Kode Etik, dan Sumber Daya Manusia Februari
Bank Ganesha
Dissemination of Anti Money Laundering (AML), Counter-Terrorist Financing (CFT), Good February
Corporate Governance (GCG), Code of Conduct, and Human Resources
Efektifpro dan Badan Sertifikasi
Refreshment Manajemen Risiko Maret Manajemen Risiko
Risk Management Refreshment March Efektifpro and Risk Management
Certification Agency
Training Sertifikasi ISO 27001:2022 Maret
Hope Training & Consulting
ISO 27001:2022 Certification Training March
Pelaksanaan Rekonsiliasi Data Migrasi (DM4) April
Internal Bank Ganesha
Reconciliation Implementation of Migration Data (DM4) April
Pengelolaan Manajemen Risiko Teknologi berdasarkan Peraturan Otoritas Jasa Keuangan
No. 11/POJK.03/2022 Mei
Triniti Solusi Kreatifindo
Management of Technology Risk Management based on Financial Services Authority May
Regulation No. 11/POJK.03/2022
Mei
AWS General Overview AWS Indonesia
May
Juni
Financial Integrity Rating on Money Laundering and Terrorism Financing (FIR on ML/TF) Andara Sarana
June
Sosialisasi Penggunaan Menu Aplikasi Data Ware House Laporan Juni
Fortress Data Service (FDS)
Dissemination of the Use of Application Menu Data Ware House Report June
Pelatihan Rekonsiliasi Data Migrasi 5 Juni
Fortress Data Service (FDS)
Reconciliation Training of Migration Data 5 June
Sosialisasi (Induction) Anti Money Laundering (AML) Counter Financing of Terrorism (CFT),
SQM, Sumber Daya Manusia, Satuan Kerja Manajemen Risiko (SKMR) dan Digital Bisnis Juni
Internal Bank Ganesha
Dissemination (Induction) Anti Money Laundering (AML) Counter Financing of Terrorism June
(CFT), SQM, Human Resources, Risk Management Work Unit (SKMR) and Digital Business
Pelatihan Pelaksanaan Rekonsiliasi Data Migrasi 5 T24 Juni
Internal Bank Ganesha
Training on Implementation of Migration Data Reconciliation 5 T24 June
Sosialisasi Ketahanan dan Keamanan dalam Menghadapi Risiko Siber Juni
Internal Bank Ganesha
Dissemination of Resilience and Security in Facing Cyber Risks June
Sosialisasi Penggunaan Aplikasi Temenos dan Anti Money Laundering (AML) Juli
Internal Bank Ganesha
Dissemination of the Use of the Temenos Application and Anti Money Laundering (AML) July
Juli
AWS Technical Essentials AWS Indonesia
July
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Rekonsiliasi Data Migrasi Go Live Temenos Juli
Fortress Data Service (FDS)
Reconciliation of Go Live Temenos Migration Data July
Juli
AWS Security Essentials AWS Indonesia
July
Agustus
Architecting on AWS AWS Indonesia
August
Internal Bank Ganesha -
Sosialisasi Penggunaan Portal Ketentuan dan Portal Report Reminder Agustus Kepatuhan
Dissemination on the Use of Provisions Portal and Report Reminder Portal August Ganesha Bank Internal -
Compliance
September
System Operations on AWS AWS Indonesia
September
September
Data Ware House (DWH) Temenos (T24) Fortress Data Service (FDS)
September
Training Aplikasi Fraud Detection System PT Fortress Data Service September
Fortress Data Service (FDS)
Application Training of Fraud Detection System of PT Fortress Data Service September
Oktober
DevOps Engineering on AWS AWS Indonesia
October
Sosialisasi Nomor Pokok Wajib Pajak (NPWP) 16 Digit dan Nomor Identitas Tempat
Kegiatan Usaha (NITKU) 22 Digit Oktober KPP Madya Jakarta Barat
Dissemination of 16-digit Taxpayer Identification Number (NPWP) and 22-digit Business October Medium Tax Office West Jakarta
Activity Place Identification Number (NITKU)
November
Enterprise Architecture: TOGAF 9 Foundation with International Exam Preparation Andalan Teknologi Informasi
November
November
Developing on AWS AWS Indonesia
November
November
Jenkins, From Zero to Zero: Become a DevOps Jenkins Master Udemy
November
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko dibentuk untuk memastikan The Risk Management Committee was established
kerangka kerja manajemen risiko telah memberikan to ensure the risk management framework provides
perlindungan yang memadai terhadap seluruh risiko Bank. adequate protection for all Bank risks. In addition, the Risk
Selain itu, Komite Manajemen Risiko juga menyusun kebijakan, Management Committee also prepares policies, strategies,
strategi dan pedoman penerapan manajemen risiko, serta and guidelines for implementing risk management, and
menyempurnakan penerapan manajemen risiko. improving the risk management implementation.
Pedoman Kerja Komite Manajemen Risiko Risk Management Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, In performing its duties and responsibilities, the Risk
Komite Manajemen Risiko telah memiliki pedoman kerja Management Committee has a charter that refers
yang mengacu pada Peraturan Otoritas Jasa Keuangan to Financial Services Authority Regulation No. 18/
No. 18/POJK.03/2016 tanggal 22 Maret 2016 tentang POJK.03/2016 dated March 22, 2016, on Risk Management
Penerapan Manajemen Risiko bagi Bank Umum dan Surat Implementation for Commercial Banks, and Financial
Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/2016 Services Authority Circular No. 34/SEOJK.03/2016 dated
tanggal 1 September 2016 tentang Penerapan Manajemen September 1, 2016, on Risk Management Implementation
Risiko bagi Bank Umum. for Commercial Banks.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Struktur dan Keanggotaan Komite Structure and Composition of the Risk
Manajemen Risiko Management Committee
Struktur dan keanggotaan Komite Manajemen Risiko Structure and composition of the Risk Management
berdasarkan Surat Keputusan Direksi No. 003/SKDIR/I/2019 Committee is based on Board of Directors’ Decision Letter
tanggal 28 Januari 2019 diuraikan sebagai berikut: No. 003/SKDIR/I/2019 dated January 28, 2019, described as
follows:
Susunan Diisi oleh
Structure Held by
Ketua
Direktur yang Membawahi Fungsi Kepatuhan Director in Charge of Compliance Function
Chairperson
Sekretaris
Kepala Satuan Kerja Manajemen Risiko & Sistem dan Prosedur Head of Risk Management & System and Procedure Division
Secretary
Anggota Tetap
Direksi Board of Directors
Permanent Member
Anggota Tidak Tetap • Kepala Divisi; dan • Head of Divisions; and
Non-Permanent Member • Kepala Bagian yang Berkepentingan Diundang. • Head of Relevant Departments are Invited.
Pernyataan Independensi Komite Statement of Independency of the Risk
Manajemen Risiko Management Committee
Perseroan menjamin independensi seluruh anggota Komite The Company guarantees the independency of all members
Manajemen Risiko dalam menjalankan tugas dan tanggung of the Risk Management Committee in performing their
jawabnya. Anggota Komite Manajemen Risiko senantiasa duties and responsibilities. Members of Risk Management
bertindak secara profesional demi kepentingan Perseroan Committee always act professionally in the Company’s
tanpa adanya intervensi dari pihak mana pun. interests, without any intervention from any party.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Risk
Manajemen Risiko Management Committee
Dalam menjalankan fungsinya, Komite Manajemen Risiko In performing its functions, the Risk Management Committee
memiliki tugas dan tanggung jawab antara lain: has duties and responsibilities, among others:
1. Memberikan masukkan kepada Direksi dalam rangka 1. Providing input to the Board of Directors in the context
penyusunan kebijakan manajemen risiko terutama yang of formulating risk management policies, especially
berkaitan dengan pengelolaan risiko; those related to risk management;
2. Mengawasi agar kebijakan manajemen risiko diterapkan 2. Supervising that the risk management policies are
dengan sebaik-baiknya; dan implemented as well as possible; and
3. Mengevaluasi dan melakukan kajian secara berkala 3. Evaluating and conducting periodic reviews of risk
terhadap kebijakan manajemen risiko dan memberi management policies and providing suggestions if
saran apabila perlu dilakukan perubahan. changes are needed.
Rapat Komite Manajemen Risiko Risk Management Committee’s Meeting
Kebijakan rapat Komite Manajemen Risiko diatur dalam The policy on Risk Management Committee meeting is
Surat Keputusan Direksi No. 003/SKDIR/I/19 tentang stipulated in the Board of Directors' Decision Letter No.
Komite Manajemen Risiko PT Bank Ganesha Tbk. Rapat 003/SKDIR/I/19 on the Risk Management Committee of PT
diadakan minimal 1 kali dalam 3 bulan dengan kuorum Bank Ganesha Tbk. Meetings are held at least once every
kehadiran sekurang-kurangnya 50% dari jumlah anggota 3 months with an attendance quorum of at least 50% of
Komite. Sepanjang tahun 2023, Komite Manajemen Risiko the total Committee members. Throughout 2023, the Risk
telah melaksanakan rapat sebanyak 4 kali dengan rata-rata Management Committee held 4 meetings with an average
tingkat kehadiran rapat 100,00%. Adapun agenda rapat meeting attendance rate of 100.00%. The agenda for the
Komite Manajemen Risiko membahas dan menyetujui Risk Management Committee meeting is to discuss and
mengenai hasil penilaian profil risiko posisi triwulan IV 2022, approve the risk profile assessment results for quarter IV
triwulan I 2023, triwulan II 2023, dan triwulan III 2023. 2022, quarter I 2023, quarter II 2023, and quarter III 2023.
PT Bank Ganesha Tbk
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Page 211
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Laporan Pelaksanaan Kerja Komite Report on the Implementation of Risk
Manajemen Risiko Management Committee’s Work
Komite Manajemen Risiko telah merealisasikan tugas dan The Risk Management Committee realized its duties and
tanggung jawabnya sepanjang tahun 2023, antara lain: responsibilities throughout 2023, including:
1. Menyetujui hasil penilaian profil risiko posisi triwulan IV 1. Approve the risk profile assessment results for quarter
2022, triwulan I 2023, triwulan II 2023, dan triwulan III IV 2022, quarter I 2023, quarter II 2023, and quarter III
2023; 2023;
2. Menetapkan risk appetite dan risk tolerance Bank tahun 2. Determine the Bank's risk appetite and risk tolerance in
2024; dan 2024; and
3. Melakukan sosialisasi budaya risiko kepada seluruh 3. Disseminate risk culture to all levels of management and
jajaran manajemen dan karyawan. employees.
Pengembangan Kompetensi Komite Competency Development of the Risk
Manajemen Risiko Management Committee
Program pengembangan kompetensi yang diikuti anggota The competency development programs attended by the
Komite Manajemen Risiko sepanjang tahun 2023 sebagai Risk Management Committee members throughout 2023
berikut: are as follows:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Ikatan Sarjana Ekonomi
Perlindungan Konsumen terhadap Kejahatan Keuangan Digital Juni Indonesia
Consumer Protection against Digital Financial Crime June Association of Indonesian
Economics Scholars
Juni
How to Manage Climate Related Risk in Banking Industry OJK Institute
June
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Penguatan Sektor Perbankan Juli
OJK Institute
Getting to Know More about Regulations on P2SK Law in Strengthening Banking Sector June
Lembaga Pengembangan
Oktober Perbankan Indonesia
The 7th Indonesia Risk Management Outlook (IRMO) 2024
October Indonesian Banking
Development Institute
Pengawasan Market Conduct dan Perlindungan Konsumen di Sektor Jasa Keuangan Pasca Lembaga Pengembangan
Penerbitan Peraturan Otoritas Jasa Keuangan No. 6/POJK.07/2022 dan UU P2SK November Perbankan Indonesia
Market Conduct Supervision and Consumer Protection in Financial Services Sector Post November Indonesian Banking
Issuance of Financial Services Authority Regulation No. 6/POJK.07/2022 and P2SK Law Development Institute
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Risk Management Certification Refreshment December Risk Management
Komite Personalia Personnel Committee
Sebagai komite pendukung Direksi, Komite Personalia As a supporting committee for the Board of Directors,
berfungsi untuk membantu Direksi dalam merumuskan the Personnel Committee functions to assist the
kebijakan, mengawasi pelaksanaan kebijakan, memantau Board of Directors in formulating policies, supervising
perkembangan dan kondisi ketenagakerjaan, serta policy implementation, monitoring developments and
memberikan saran-saran dan langkah perbaikan yang employment conditions, as well as providing suggestions
sesuai dengan peraturan ketenagakerjaan di perbankan dan and corrective steps in accordance with labor regulations in
Undang-undang Ketenagakerjaan yang berlaku di lndonesia. banking and the Labor Law applicable in Indonesia.
Pedoman Kerja Komite Personalia Personnel Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, In carrying out the duties and responsibilities, the
Komite Personalia telah memiliki pedoman kerja yang Personnel Committee has the charter that refers to the
mengacu pada perundang-undangan yang berlaku tentang applicable laws on Manpower and its implementing
Ketenagakerjaan dan peraturan pelaksanaannya. regulations.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 209
Page 212
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Struktur dan Keanggotaan Komite Personalia Structure and Composition of the Personnel
Committee
Struktur dan keanggotaan Komite Personalia berdasarkan Structure and composition of the Personnel Committee is based
Surat Keputusan Direksi No. 016/SK/DIR/III/16 tanggal on Board of Directors’ Decision Letter No. 016/SK/DIR/III/16
1 Maret 2016 diuraikan sebagai berikut: dated March 1, 2016, described as follows:
Susunan Diisi oleh
Structure Held by
Ketua Presiden Direktur President Director
Chairperson
Sekretaris Kepala Bagian Sumber Daya Manusia Head of Human Resources Department
Secretary
Anggota • Direktur; dan • Director; and
Member • Kepala Bagian Sumber Daya Manusia. • Head of Human Resources Department.
Pernyataan Independensi Komite Personalia Statement of Independency of Personnel
Committee
Perseroan menjamin independensi seluruh anggota The Company guarantees the independency of all Personnel
Komite Personalia dalam menjalankan tugas dan tanggung Committee members in performing their duties and
jawabnya. Anggota Komite Personalia senantiasa bertindak responsibilities. Personnel Committee members always
secara profesional demi kepentingan Perseroan tanpa act professionally in the Company’s interests, without any
adanya intervensi dari pihak mana pun. intervention from any party.
Tugas dan Tanggung Jawab Komite Personalia Duties and Responsibilities of the Personnel
Committee
Komite Personalia memiliki tugas dan tanggung jawab The Personnel Committee has the following duties and
sebagai berikut: responsibilities:
1. Merumuskan kebijakan ketenagakerjaan; dan 1. Formulating employment policies; and
2. Memantau kebijakan ketenagakerjaan yang telah 2. Monitoring that the employment policies that have been
diterapkan sesuai dengan ketentuan dengan implemented are in accordance with the provisions, by
memperhatikan kondisi keuangan dan kewajaran dari observing the financial condition and fairness of peer
peer group dan perkembangan strategis perusahaan. group and strategic development of the Company.
Rapat Komite Personalia Personnel Committee’s Meeting
Kebijakan rapat Komite Personalia diatur dalam Surat The policy on Personnel Committee meeting is stipulated in
Keputusan Direksi No. 016/SK/DIR/III/2016 tanggal 1 Maret the Board of Directors' Decision Letter No. 016/SK/DIR/III/2016
2016. Rapat dilaksanakan untuk memantau perkembangan dated March 1, 2016. Meetings are held to monitor
dan kondisi ketenagakerjaan, memberikan saran/langkah developments and employment conditions, provide
perbaikan, serta memenuhi peraturan ketenagakerjaan Bank suggestions/improvement steps, and comply with the Bank
dan Undang-Undang Ketenagakerjaan. Sepanjang tahun employment regulations and Labor Law. Throughout 2023, the
2023, Komite Personalia tidak melaksanakan rapat komite. Personnel Committee did not hold any committee meetings.
Laporan Pelaksanaan Kerja Komite Personalia Report on the Implementation of Personnel
Committee’s Work
Komite Personalia telah merealisasikan tugas dan tanggung The Personnel Committee realized its duties and
jawabnya sepanjang tahun 2023, antara lain: responsibilities throughout 2023, including:
1. Memberikan solusi atau jalan keluar masalah 1. Providing solutions or settlement to employment issues;
ketenagakerjaan;
2. Melakukan promosi, mutasi, dan rotasi karyawan; serta 2. Carrying out promotion, transfer, and employee rotation;
and
3. Memberikan sanksi/hukuman berupa surat peringatan 3. Imposing sanction/punishment in form of warning
kepada karyawan yang melakukan pelanggaran letters to employee who commits employment
ketenagakerjaan. violation.
PT Bank Ganesha Tbk
210 Laporan Tahunan 2023 / 2023 Annual Report
Page 213
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Pengembangan Kompetensi Komite Personalia Competency Development of the Personnel
Committee
Program pengembangan kompetensi yang diikuti anggota The competency development programs attended by
Komite Personalia sepanjang tahun 2023 sebagai berikut: Personnel Committee members throughout 2023 are as
follows:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Februari
The Role of Governance Risk & Compliance (GRC) in Supporting Financial Sector Performance OJK Insitute
February
Membangun Keyakinan Nasabah Aset Digital dari Risiko Siber Mei
OJK Institute
Establishing Digital Asset Customer Confidence from Cyber Risk May
Penerapan Cloud Computing di Industri Jasa Keuangan Juni
OJK Institute
Application of Cloud Computing in Financial Services Industry June
Ikatan Sarjana Ekonomi
Perlindungan Konsumen terhadap Kejahatan Keuangan Digital Juni Indonesia
Consumer Protection against Digital Financial Crime June Association of Indonesian
Economics Scholars
Strategi Pengembangan SDM untuk Dorong Pemenuhan Kebutuhan Talenta Digital Industri
Jasa Keuangan Juni
Binar Academy
HR Development Strategy to Promote Fulfillment of Digital Talent Needs in Financial June
Services Industry
Juni
How to Manage Climate Related Risk in Banking Industry OJK Institute
June
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Penguatan Sektor Perbankan Juni
OJK Institute
Getting to Know More about Regulations on P2SK Law in Strengthening Banking Sector June
Lembaga Pusat Kajian dan
Pengembangan Sumber
Pemahaman dan Kajian Strategis Undang-Undang No. 6 Tahun 2023 Cipta Kerja Juni Daya Indonesia
Understanding and Strategic Study of Law No. 6 of 2023 on Job Creation June Indonesian Center for Resource
Studies and Development
Institute
Lembaga Pengembangan
Refreshment Manajemen Risiko Agustus Perbankan Indonesia
Risk Management Refreshment August Indonesian Banking
Development Institute
Ikatan Sarjana Ekonomi
Masa Depan Ekonomi Indonesia di Era Teknologi Artificial Intelligence (AI) Agustus Indonesia
The Future of Indonesian Economy in the Era of Artificial Intelligence (AI) Technology August Association of Indonesian
Economics Scholars
Agustus
Enhancing Financial Performance Through Data Analytics OJK Institute
August
Pemanfaatan Internet of Things (IoT) di Industri Jasa Keuangan September
OJK Institute
Utilization of the Internet of Things (IoT) in Financial Services Industry September
Lembaga Pengembangan
Oktober Perbankan Indonesia
The 7th Indonesia Risk Management Outlook (IRMO) 2024
October Indonesian Banking
Development Institute
Pengawasan Market Conduct dan Perlindungan Konsumen di Sektor Jasa Keuangan Pasca Lembaga Pengembangan
Penerbitan Peraturan Otoritas Jasa Keuangan No. 6/POJK.07/2022 dan UU P2SK November Perbankan Indonesia
Market Conduct Supervision and Consumer Protection in Financial Services Sector Post November Indonesian Banking
Issuance of Financial Services Authority Regulation No. 6/POJK.07/2022 and P2SK Law Development Institute
November
Indonesia Finance Zoominar IFA-VI-2023 Economic Review
November
Refreshment Sertifikasi Manajemen Risiko Desember Bankers Association for
Risk Management Certification Refreshment December Risk Management
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Performance Highlights Management Report Company Profile ana emen on an naly
Komite Anti Fraud Anti Fraud Committee
Komite Anti Fraud merupakan komite pendukung Direksi The Anti-Fraud Committee is a supporting committee
yang dibentuk untuk mengawasi penerapan strategi anti of the Board of Directors established to supervise the
fraud dan memastikan penanganan permasalahan fraud implementation of anti-fraud strategies and ensure
secara tepat. appropriate handling of fraud issues.
Pedoman Kerja Komite Anti Fraud Anti Fraud Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Anti-Fraud
Anti Fraud telah memiliki pedoman kerja yang mengacu Committee already has a Charter that refers to the Financial
pada Peraturan Otoritas Jasa Keuangan. Services Authority Regulations.
Struktur dan Keanggotaan Komite Anti Fraud Structure and Composition of the Anti Fraud
Committee
Struktur dan keanggotaan Komite Anti Fraud berdasarkan Structure and composition of the Anti-Fraud Committee
Surat Keputusan Direksi No. 006/SKDIR/III/2020 tanggal is based on Board of Directors’ Decision Letter
17 Maret 2020 diuraikan sebagai berikut: No. 006/SKDIR/III/2020 dated March 17, 2020 described
as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur President Director
Chairperson
Sekretaris
Kepala Satuan Kerja Audit Intern Head of Internal Audit Unit
Secretary
• Kepala Satuan Kerja Kepatuhan & APU PPT;
• Head of Compliance & AML CFT Division;
• Kepala Satuan Kerja Manajemen Risiko & Sistem
Anggota Tetap • Head of Risk Management & System Procedure Division;
Prosedur;
Permanent Member • Head of Human Resources Department; and
• Kepala Bagian Sumber Daya Manusia; dan
• Head of Legal & Remedial Department.
• Kepala Bagian Legal & Remedial.
Anggota Tidak Tetap
Kepala Divisi/Kepala Bagian yang berkepentingan/diundang Heads of relevant Divisions/Departments are invited
Non-Permanent Member
Pernyataan Independensi Komite Anti Fraud Statement of Independency of the Anti-Fraud
Committee
Perseroan menjamin independensi seluruh anggota The Company guarantees the independency of all members
Komite Anti Fraud dalam menjalankan tugas dan tanggung of the Anti-Fraud Committee in performing their duties and
jawabnya. Anggota Komite Anti Fraud senantiasa bertindak responsibilities. Members of Anti-Fraud Committee always
secara profesional demi kepentingan Perseroan tanpa act professionally in the Company’s interests, without any
adanya intervensi dari pihak mana pun. intervention from any party.
Tugas dan Tanggung Jawab Komite Anti Fraud Duties and Responsibilities of the Anti Fraud
Committee
Dalam menjalankan fungsinya, Komite Anti Fraud memiliki In performing its functions, the Anti-Fraud Committee has
tugas dan tanggung jawab antara lain: duties and responsibilities, among others:
1. Memiliki tanggung jawab kepada Presiden Direktur, 1. Having responsibility to the President Director, as well as
serta hubungan komunikasi dengan pelaporan secara communication relations with reporting directly to the
langsung kepada Dewan Komisaris dan Komite Audit; Board of Commissioners and Audit Committee;
2. Menangani penerapan strategi anti fraud yang 2. Managing the implementation of effective anti fraud
efektif dalam organisasi Bank dalam bentuk sistem strategies within the Bank organization in form of fraud
pengendalian fraud dengan berkoordinasi dengan unit control system by coordinating with related divisions/
kerja/bagian/pejabat terkait dalam rangka memperkuat departments/officials to strengthen the internal control
sistem pengendalian internal; system;
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3. Komite Anti Fraud bertugas untuk: 3. The Anti Fraud Committee is in charge of:
a. Pengembangan budaya dan kepedulian terhadap a. Developing culture and awareness of anti fraud at all
anti fraud pada seluruh jenjang organisasi, antara levels of the organization, including declaring anti
lain meliputi deklarasi anti fraud statement dan fraud statement and adequate communication to
komunikasi yang memadai kepada seluruh jenjang all levels of the organization regarding conducts that
organisasi tentang perilaku yang termasuk tindakan fall into fraud act;
fraud;
b. Penyusunan dan pengawasan penerapan Kode b. Preparing and supervising the implementation of
Etik terkait dengan pencegahan fraud bagi seluruh Code of Conduct related to fraud prevention for all
jenjang organisasi; levels of the organization;
c. Penyusunan kebijakan dan pengawasan penerapan c. Preparing policies and monitoring the implementation
strategi anti fraud secara menyeluruh; of comprehensive anti fraud strategies;
d. Pengembangan kualitas SDM, khususnya yang d. Developing the quality of human resources,
terkait dengan peningkatan awareness dan particularly those related to increasing awareness
pengendalian fraud; and controlling fraud;
e. Pemantauan dan evaluasi atas kejadian-kejadian e. Monitoring and evaluating fraud incidents and
fraud serta penetapan tindak lanjutnya; determining follow-up actions;
f. Pengembangan saluran komunikasi yang efektif di f. Developing effective communication channels
internal Bank agar seluruh pejabat/karyawan Bank within the Bank so that all Bank officials/employees
memahami dan mematuhi kebijakan dan prosedur understand and comply with applicable policies and
yang berlaku, termasuk kebijakan dalam rangka procedures, including policies for controlling fraud;
pengendalian fraud; serta and
g. Mengevaluasi dan memutuskan apakah sebuah g. Evaluating and deciding whether an incident is an act of
kejadian merupakan tindakan fraud atau bukan. fraud or not.
Rapat Komite Anti Fraud Anti-Fraud Committee Meeting
Kebijakan rapat Komite Anti Fraud diatur dalam Surat The policy on Anti Fraud Committee meeting is stipulated
Keputusan Direksi No. 006/SKDIR/III/2020 tentang Perubahan in the Board of Directors' Decision Letter No. 006/SKDIR/
Susunan Keanggotaan Tugas dan Tanggung Jawab Komite III/2020 on Changes in the Composition of Duties and
Anti Fraud. Rapat dapat diadakan minimal 1 kali setiap Responsibilities of Anti Fraud Committee. Meetings can be
semester. held at least once every semester.
Sepanjang tahun 2023, Komite Anti Fraud telah melaksanakan Throughout 2023, the Anti Fraud Committee held meetings
rapat sebanyak 1 kali setiap semester dengan agenda rapat once every semester with the meeting agenda discussing:
membahas mengenai:
1. Peningkatan kualitas penerapan strategi anti fraud 1. Improving the quality of anti-fraud strategy
dengan melakukan sosialisasi penerapan strategi anti implementation by regularly disseminating the anti-
fraud secara berkala kepada pejabat maupun karyawan fraud strategy to officials and employees of head office
kantor pusat dan kantor cabang; and branch offices;
2. Media penyampaian pelaporan dugaan pelanggaran 2. Reporting channel for alleged violations (whistleblowing)
(whistleblowing) dan melakukan sosialisasi kepada and disseminating it to both internal and external
pihak intern maupun ekstern melalui poster-poster/ parties through posters/TV screens placed at all Bank
screen TV yang ditempatkan pada seluruh kantor Ganesha offices, websites, social media (Facebook and
Bank Ganesha, situs web, media sosial (Facebook dan Instagram), and ATM screens; and
Instagram) serta screen ATM; dan
3. Cakupan dalam program audit intern serta meninjau 3. Reviewing scope in internal audit program and reviewing
hasil audit untuk mengetahui temuan-temuan yang audit results to find out findings that potentially indicate
berpotensi terjadi fraud. fraud.
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Laporan Pelaksanaan Kerja Komite Anti Fraud Report on the Implementation of Anti-Fraud
Committee’s Work
Komite Anti Fraud telah merealisasikan tugas dan tanggung The Anti-Fraud Committee realized its duties and
jawabnya sepanjang tahun 2023, melalui: responsibilities throughout 2023, through:
1. Laporan bulanan fraud dalam kegiatan transfer dana; 1. Monthly report of fraud in fund transfer activities; and
dan
2. Laporan semesteran strategi anti fraud. 2. Semi-annual report of anti-fraud strategy.
Pengembangan Kompetensi Komite Anti Fraud Competency Development of the Anti-Fraud
Committee
Pada tahun 2023, anggota Komite Anti Fraud telah mengikuti In 2023, members of Anti Fraud Committee attended
program pengembangan kompetensi dengan materi competency development program with Certified Anti-
Certified Anti-Fraud Manager yang diselenggarakan oleh Fraud Manager material organized by Asia Anti Fraud
Asia Anti Fraud Manajemen. Management.
Komite Restrukturisasi Restructuring Committee
Komite Restrukturisasi dibentuk untuk membantu Direksi The Restructuring Committee was formed to assist the
dalam menganalisa dan memutuskan permohonan Board of Directors in analyzing and deciding on requests for
restrukturisasi atau penyelesaian kredit sesuai dengan credit restructuring or settlement in accordance with the
kewenangan yang ditetapkan. stipulated authorities.
Pedoman Kerja Komite Restrukturisasi Restructuring Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the
Restrukturisasi telah memiliki pedoman kerja yang mengacu Restructuring Committee has a Charter that refers to the
pada Peraturan Otoritas Jasa Keuangan. Financial Services Authority Regulations.
Struktur dan Keanggotaan Komite Restrukturisasi Structure and Composition of the Restructuring
Committee
Struktur dan keanggotaan Komite Restrukturisasi Structure and composition of the Restructuring
berdasarkan Surat Keputusan Direksi No. 039/SKDIR/XI/2023 Committee is based on Board of Directors’ Decision Letter
tanggal 28 November 2023 diuraikan sebagai berikut: No. 039/SKDIR/XI/2023 dated November 28, 2023, described
as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur (Merangkap Anggota). President Director (Concurrently Member).
Chairperson
• Wakil Presiden Direktur; • Vice President Director;
Anggota • Direktur Komersial; • Commercial Director;
Member • Kepala Bagian Legal dan Remedial; dan • Head of Legal and Remedial Department; and
• Kepala Bagian Analisa Risiko Kredit. • Head of Credit Risk Analysis Department.
Pernyataan Independensi Komite Restrukturisasi Statement of Independency of the Restructuring
Committee
Perseroan menjamin independensi seluruh anggota Komite The Company guarantees the independency of all
Restrukturisasi dalam menjalankan tugas dan tanggung Restructuring Committee members in performing their
jawabnya. Anggota Komite Restrukturisasi senantiasa duties and responsibilities. Restructuring Committee
bertindak secara profesional demi kepentingan Perseroan members always act professionally in the Company’s
tanpa adanya intervensi dari pihak mana pun. interests, without any intervention from any party.
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Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Restructuring
Restrukturisasi Committee
Komite Restrukturisasi memiliki tugas dan tanggung jawab The Restructuring Committee has the following duties and
sebagai berikut: responsibilities:
1. Memberikan persetujuan atau penolakan usulan 1. Providing approval or rejection of credit restructuring/
restrukturisasi/penyelesaian kredit sesuai dengan settlement proposals in accordance with the limits
batas wewenang; of authority;
2. Melaksanakan tugasnya dalam pemberian keputusan 2. Carrying out duties in making credit restructuring/
restrukturisasi/penyelesaian kredit secara profesional, settlement decisions professionally, honestly,
jujur, obyektif, cermat, dan seksama; objectively, carefully, and thoroughly;
3. Menolak permintaan dan/atau pengaruh pihak-pihak 3. Refusing requests and/or influence from parties who
yang berkepentingan dengan permohonan atau usulan have an interest in related requests or proposals to give
terkait untuk memberikan persetujuan yang hanya approval that is only a formality; and
bersifat formalitas; dan
4. Mendahulukan kepentingan Perseroan di atas kepentingan 4. Prioritizing the Company’s interests above personal or
pribadi atau keluarga, maupun pihak lainnya. family interests, as well as of other parties.
Rapat Komite Restrukturisasi Restructuring Committee Meeting
Komite Restrukturisasi tidak memiliki kebijakan terkait rapat The Restructuring Committee does not have any policy on
komite. Semua keputusan terkait restrukturisasi dilakukan committee meetings. All decisions related to restructuring
secara sirkuler dengan kuorum persetujuan anggota komite are carried out circularly with a quorum of 100.00% approval
100,00%. from committee members.
Laporan Pelaksanaan Kerja Komite Report on the Implementation of Restructuring
Restrukturisasi Committee’s Work
Komite Restrukturisasi telah merealisasikan tugas dan The Restructuring Committee realized its duties and
tanggung jawabnya sepanjang tahun 2023, yaitu dengan responsibilities throughout 2023, by providing approval for
memberikan persetujuan atas usulan restrukturisasi proposed credit restructuring, credit settlement, write-off,
kredit, penyelesaian kredit, hapus buku, hapus tagih, dan haircut, and sale of foreclosed assets.
penjualan aset yang diambil alih.
Pengembangan Kompetensi Komite Competency Development of the Restructuring
Restrukturisasi Committee
Sepanjang tahun 2023, Komite Restrukturisasi tidak Throughout 2023, the Restructuring Committee did not
mengikuti kegiatan pengembangan kompetensi dari pihak attend any competency development activities held by
eksternal. Meskipun demikian, Komite telah melakukan external parties. However, the Committee carried out
pengembangan kompetensi mandiri melalui media buku independent competency development through books and/
dan/atau informasi digital. or digital information.
Komite Treasury Treasury Committee
Komite Treasury berfungsi untuk membantu Direksi dalam The Treasury Committee functions to assist the Board of
mengevaluasi dan/atau memutuskan permohonan terkait Directors in evaluating and/or deciding on requests related
bisnis treasury. to the treasury business.
Pedoman Kerja Komite Treasury Treasury Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Treasury
Treasury telah memiliki pedoman kerja yang mengacu pada Committee has a Charter that refers to the Financial Services
Peraturan Otoritas Jasa Keuangan. Authority Regulations.
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Struktur dan Keanggotaan Komite Treasury Duties and Responsibilities of the Treasury
Committee
Struktur dan keanggotaan Komite Treasury berdasarkan Structure and composition of the Treasury Committee
Surat Keputusan Direksi No. 039/SKDIR/XI/2023 tanggal is based on Board of Directors’ Decision Letter
28 November 2023 diuraikan sebagai berikut: No. 039/SKDIR/XI/2023 dated November 28, 2023, described
as follows:
Susunan Diisi oleh
Structure Held by
Ketua
Presiden Direktur (Merangkap Anggota). President Director (Concurrently Member).
Chairperson
• Direktur Keuangan & Treasury; • Finance & Treasury Director;
Anggota Lainnya
• Kepala Divisi Treasury dan Financial Institution; dan • Head of Treasury and Financial Institution Division; and
Other Members
• Kepala Bagian Analisa Risiko Kredit. • Head of Credit Risk Analysis Department.
Pernyataan Independensi Komite Treasury Statement of Independency of the Treasury
Committee
Perseroan menjamin independensi seluruh anggota Komite The Company guarantees the independency of all Treasury
Treasury dalam menjalankan tugas dan tanggung jawabnya. Committee members in performing their duties and
Anggota Komite Treasury senantiasa bertindak secara responsibilities. Treasury Committee members always
profesional demi kepentingan Perseroan tanpa adanya act professionally in the Company’s interests, without any
intervensi dari pihak mana pun. intervention from any party.
Tugas dan Tanggung Jawab Komite Treasury Duties and Responsibilities of the Treasury
Committee
Dalam menjalankan fungsinya, Komite Treasury memiliki In carrying out its functions, the Treasury Committee has
tugas dan tanggung jawab antara lain: duties and responsibilities, including:
1. Memberikan keputusan atas usulan terkait bisnis treasury 1. Making decisions on proposals related to the treasury
sesuai dengan batas wewenang dan jenis produk; business in accordance with the limits of authority and
types of products;
2. Melaksanakan tugasnya dalam pemberian keputusan 2. Carrying out duties in making decisions related to the
terkait bisnis treasury secara profesional, jujur, objektif, treasury business professionally, honestly, objectively,
cermat, dan seksama; carefully, and thoroughly.
3. Menolak permintaan dan/atau pengaruh pihak-pihak 3. Refusing requests and/or influence from parties who
yang berkepentingan dengan permohonan terkait untuk have an interest in related requests to provide decision
memberikan keputusan yang hanya bersifat formalitas; that is only a formality; and
serta
4. Mendahulukan kepentingan ekonomis Perseroan di atas 4. Prioritizing the Company's economic interests above
kepentingan ekonomis pribadi atau keluarga, maupun economic interests of personal or family, or of other
pihak lainnya. parties.
Rapat Komite Treasury Treasury Committee Meeting
Kebijakan rapat Komite Treasury diatur dalam Surat The policy on Treasury Committee meeting is stipulated
Keputusan Direksi No. 039/SKDIR/XI/2023. Keputusan in the Board of Directors' Decision Letter No. 039/SKDIR/
terkait bisnis treasury dapat dilakukan secara sirkuler XI/2023. Decisions related to treasury business can be made
maupun melalui rapat. Sepanjang tahun 2023, pengambilan circularly or through meetings. Throughout 2023, decisions
keputusan terkait bisnis treasury dilakukan secara sirkuler. on treasury business were made in a circular manner.
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Laporan Pelaksanaan Kerja Komite Treasury Report on the Implementation of Treasury
Committee’s Work
Komite Treasury telah merealisasikan tugas dan The Treasury Committee realized its duties and
tanggung jawabnya sepanjang tahun 2023, antara lain responsibilities throughout 2023, including in making
terkait pemberian keputusan dan persetujuan atas limit decision and giving approval on limit of counterparties, and
counterparties, serta pemberian keputusan dan persetujuan making decision and giving approval on the purchase of
atas pembelian surat berharga korporasi. corporate securities.
Pengembangan Kompetensi Komite Treasury Competency Development of the Treasury
Committee
Program pengembangan kompetensi yang diikuti anggota The competency development programs, attended by Treasury
Komite Treasury sepanjang tahun 2023 sebagai berikut: Committee members throughout 2023, are as follows:
Nama dan Jabatan Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Name and Position Competency Development Material Time of Implementation Organizer
Lenny Sugihat
Ketua
Chairperson Pendidikan dan/atau pelatihan dapat dilihat pada bagian Pengembangan Kompetensi Direksi
Arif Wicaksono Education and/or training can be seen in the Board of Directors’ Competency Development section
Anggota
Member
Oktober
Lucie Desiantari End to End Treasury Transaction Process Triniti
October
Anggota
Member Refreshment Sertifikasi Manajemen Risiko Jenjang 5 Desember Bankers Association for Risk
Refreshment of Risk Management Certification Level 5 December Management
Februari
Commercial Loan to Small Business: Analysis & Decision Making Banking Strategic Learning
February
Efektifpro – Badan Sertifikasi
Novica
Refreshment Sertifikasi Manajemen Risiko Level 3 April Manajemen Risiko
Anggota
Refreshment of Risk Management Certification Level 3 April Efektifpro – Risk Management
Member
Certification Agency
Refreshment Sertifikasi Manajemen Risiko Jenjang 5 Desember Bankers Association for Risk
Refreshment of Risk Management Certification Level 5 December Management
Komite Pengadaan Barang dan Jasa Goods and Services Procurement Committee
Komite Pengadaan Barang dan Jasa dibentuk guna The Goods and Services Procurement Committee was
membantu Direksi dalam pengelolaan kegiatan pengadaan established to assist the Board of Directors in managing goods
barang dan jasa, memastikan efektivitas atas aktivitas and services procurement activities, ensuring the effectiveness
kegiatan pengadaan barang dan jasa, serta memastikan of goods and services procurement activities, and ensuring the
pelaksanaan kegiatan pengadaan barang dan jasa implementation of goods and services procurement activities
sesuai dengan kebijakan dan prosedur yang berlaku di in accordance with the policies and procedures that apply in
Perseroan. the Company.
Pedoman Kerja Komite Pengadaan Barang Goods and Services Procurement
dan Jasa Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Goods and
Pengadaan Barang dan Jasa telah memiliki pedoman kerja Services Procurement Committee has a Charter that refers
yang mengacu pada Peraturan Otoritas Jasa Keuangan. to the Financial Services Authority Regulations.
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Struktur dan Keanggotaan Komite Pengadaan Structure and Composition of the Goods and
Barang dan Jasa Services Procurement Committee
Struktur dan keanggotaan Komite Pengadaan Barang Structure and composition of the Goods and Services
dan Jasa berdasarkan Surat Keputusan Direksi Procurement Committee is based on Board of Directors’
No. 010/SKDIR/II/16 tanggal 26 Februari 2016 diuraikan Decision Letter No. 010/SKDIR/II/16 dated February 26, 2016,
sebagai berikut: described as follows:
Susunan Diisi oleh
Structure Held by
Ketua Kepala Divisi Finance Accounting & Management Head of Finance Accounting & Management Information
Chairperson Information System System Division
Sekretaris Kepala Bagian Logistik dan General Service Head of Logistics and General Service Department
Secretary
Anggota Kepala Divisi/Kepala Bagian sesuai dengan kebutuhan Heads of Divisions/Departments related to the needs of
Member pengadaan barang dan jasa procurement of goods and services
Pernyataan Independensi Komite Pengadaan Statement of Independency of the Goods and
Barang dan Jasa Services Procurement Committee
Perseroan menjamin independensi seluruh anggota Komite The Company guarantees the independency of all members
Pengadaan Barang dan Jasa dalam menjalankan tugas dan of the Goods and Services Procurement Committee in
tanggung jawabnya. Anggota Komite Pengadaan Barang performing their duties and responsibilities. Members of
dan Jasa senantiasa bertindak secara profesional demi Goods and Services Procurement Committee always act
kepentingan Perseroan tanpa adanya intervensi dari pihak professionally in the Company’s interests, without any
mana pun. intervention from any party.
Tugas dan Tanggung Jawab Komite Pengadaan Duties and Responsibilities of the Goods and
Barang dan Jasa Services Procurement Committee
Komite Pengadaan Barang dan Jasa memiliki tugas dan The Goods and Services Procurement Committee has the
tanggung jawab sebagai berikut: following duties and responsibilities.
1. Memiliki tanggung jawab atas pengadaan dan penjualan 1. Having responsibility for procurement and sale of goods
barang dan jasa yang dilakukan; and services;
2. Memiliki tanggung jawab atas spesifikasi dan mutu 2. Having responsibility for specifications and quality of
barang yang dibeli; purchased goods;
3. Memastikan setiap pengadaan barang dan jasa mengacu 3. Ensuring that every procurement of goods and services
pada anggaran yang telah ditetapkan; refers to the established budget;
4. Melakukan negosiasi harga untuk memperoleh harga 4. Negotiating prices to obtain optimal price; and
yang optimal; serta
5. Melaksanakan pengadaan dan penjualan sesuai 5. Carrying out procurement and sale according to
ketentuan. provisions.
Rapat Komite Pengadaan Barang dan Jasa Goods and Services Procurement Committee
Meeting
Komite Pengadaan Barang dan Jasa tidak memiliki kebijakan The Goods and Services Procurement Committee does not
terkait rapat komite. Semua keputusan terkait pengadaan have any policy on committee meetings. All decisions on the
barang dan jasa dilakukan secara sirkuler. procurement of goods and services are made circularly.
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Laporan Pelaksanaan Kerja Komite Pengadaan Report on the Implementation of the Goods and
Barang dan Jasa Services Procurement Committee’s Work
Komite Pengadaan Barang dan Jasa telah merealisasikan The Goods and Services Procurement Committee
tugas dan tanggung jawabnya sepanjang tahun 2023, antara realized its duties and responsibilities throughout 2023,
lain: including:
1. Menyusun rencana pengadaan barang dan jasa sesuai 1. Preparing a plan for procurement of goods and services
dengan RBB; in accordance with RBB;
2. Melakukan evaluasi terhadap penawaran yang diajukan 2. Evaluating the bids submitted by vendors regarding
vendor terkait dengan harga, spesifikasi, kualitas prices, specifications, quality of goods, and services
barang, dan jasa yang ditawarkan; offered;
3. Memutuskan penetapan atau penunjukkan vendor 3. Deciding on the designation or appointment of vendors
pengadaan barang dan jasa; serta for procurement of goods and services; and
4. Memonitor dan mengevaluasi realisasi pengadaan 4. Monitoring and evaluating the realization of procurement
barang dan jasa. of goods and services.
Pengembangan Kompetensi Komite Pengadaan Competency Development of the Goods and
Barang dan Jasa Services Procurement Committee
Sepanjang tahun 2023, Komite Pengadaan Barang dan Throughout 2023, the Goods and Services Procurement
Jasa tidak mengikuti kegiatan pengembangan kompetensi Committee did not attend any competency development
dari pihak eksternal. Meskipun demikian, Komite telah activities held by external parties. However, the Committee
melakukan pengembangan kompetensi mandiri melalui carried out independent competency development through
media buku dan/atau informasi digital. books and/or digital information.
Organ Pendukung Direksi
Board of Directors’ Supporting Organs
Dalam menjalankan tugasnya, Direksi dibantu oleh unit-unit In carrying out its duties, the Board of Directors is assisted
yang berada di bawah Direksi yaitu Sekretaris Perusahaan by units under the Board of Directors, namely Corporate
dan Satuan Kerja Audit Intern yang bertugas untuk Secretary and Internal Audit Division whose duties are to
memberikan saran dan rekomendasi yang berhubungan provide advice and recommendations regarding policies
dengan kebijakan-kebijakan dan arahan-arahan Direksi. and directions on the Board of Directors.
Sekretaris Perusahaan Corporate Secretary
Sekretaris Perusahaan berperan penting dalam menjaga The Corporate Secretary plays an important role in
hubungan antara Perseroan dengan pemangku kepentingan maintaining relations between the Company and its
melalui publikasi aktivitas perusahaan, serta memelihara stakeholders through publication of Company activities,
kewajaran, konsistensi, dan transparansi mengenai hal- and maintaining fairness, consistency, and transparency
hal terkait tata kelola perusahaan dan tindakan korporasi. regarding matters related to corporate governance and
Selain itu, Sekretaris Perusahaan berperan dalam corporate actions. Moreover, the Corporate Secretary plays
memonitor kepatuhan Perseroan terhadap peraturan a role in monitoring the Company’s compliance with laws
perundang-undangan di bidang pasar modal. and regulations in capital market.
Pedoman Kerja Sekretaris Perusahaan Corporate Secretary Charter
Sekretaris Perusahaan menjalankan tugas dan tanggung The Corporate Secretary carries out its duties and
jawabnya dengan berpedoman pada Peraturan Otoritas responsibilities with reference to the Financial Services
Jasa Keuangan No. 35/POJK.04/2014 mengenai Sekretaris Authority Regulation No. 35/POJK.04/2014 on Corporate
Perusahaan. Secretary.
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Struktur Organisasi Sekretaris Perusahaan Corporate Secretary’s Organizational Structure
Secara struktur organisasi, Sekretaris Perusahaan berada In terms of organizational structure, Corporate Secretary is
langsung di bawah Direksi, sehingga setiap bentuk pelaksanaan directly under the Board of Directors, and therefore, every
tugasnya dipertanggungjawabkan secara langsung kepada form of its duty implementation is directly accountable to the
Presiden Direktur. Pada tahun 2023, Sekretaris Perusahaan President Director. In 2023, the Corporate Secretary was held
dijabat oleh Febrina K Savitri berdasarkan Surat Keputusan by Febrina K Savitri based on Board of Directors’ Decision
Direksi No. 339/SKDIR-SDM/XII/17 tanggal 4 Desember 2017. Letter No. 339/SKDIR-SDM/XII/17 dated December 4, 2017.
Profil Sekretaris Perusahaan Profile of Corporate Secretary
Febrina K Savitri
Sekretaris Perusahaan / Corporate Secretary
Warga Negara Indonesia, lahir pada tahun 1973, berdomisili Indonesian citizen, born in 1973, domiciled in Jakarta.
di Jakarta. Menjabat sebagai Sekretaris Perusahaan periode Serves as Company Secretary for the 2017-present
2017-sekarang berdasarkan Surat Keputusan Direksi period based on Board of Directors’ Decision Letter
No. 339/SKDIR-SDM/XII/17 tanggal 4 Desember 2017. No. 339/SKDIR-SDM/XII/17 dated December 4, 2017.
Meraih gelar Sarjana Manajemen Informatika dari Universitas Obtained Bachelor degree in Informatics Management
Gunadarma. Sebelumnya beliau pernah menjabat sebagai from Gunadarma University. Previously, she served as
Account Officer di Bank Artha Graha (1999-2007), Branch Account Officer at Bank Artha Graha (1999-2007), Branch
Manager Bank MNC International (2007-2016), dan Branch Manager at Bank MNC International (2007-2016), and Branch
Manager Bank Ganesha (2016-2017). Saat ini, beliau tidak Manager at Bank Ganesha (2016-2017). Currently, he has no
memiliki rangkap jabatan di perusahaan lainnya. Beliau concurrent positions in other companies. She does not have
tidak memiliki hubungan keuangan, kepengurusan, dan any financial, management, and family relationship with
kekeluargaan dengan anggota Dewan Komisaris, anggota members of Board of Commissioners, members of Board of
Direksi, serta Pemegang Saham Utama dan Pengendali. Directors, and Main and Controlling Shareholders.
Tugas dan Tanggung Jawab Sekretaris Duties and Responsibilities of the Corporate
Perusahaan Secretary
Berdasarkan Pedoman Kerja Sekretaris Perusahaan, tugas Based on the Corporate Secretary Charter, the duties and
dan tanggung jawab Sekretaris Perusahaan sebagai berikut: responsibilities of Corporate Secretary are as follows:
1. Mengikuti perkembangan pasar modal, khususnya 1. Updating the capital market developments, particularly
peraturan perundang-undangan yang berlaku di bidang the prevailing laws and regulations in the capital
pasar modal; market sector;
2. Memberikan masukkan kepada Dewan Komisaris dan 2. Providing input to the Board of Commissioners and
Direksi dalam rangka mematuhi ketentuan peraturan Board of Directors in order to comply with the provisions
perundangan-undangan di bidang pasar modal; of laws and regulations in the capital market sector;
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
3. Membantu Dewan Komisaris dan Direksi dalam 3. Assisting the Board of Commissioners and Board of
pelaksanaan GCG yang meliputi: Directors in implementing GCG, which includes:
a. Keterbukaan informasi kepada masyarakat a. Information disclosure to the public, including
termasuk ketersediaan informasi pada situs web the availability of information on the Company’s
Perseroan; website;
b. Penyampaian laporan kepada regulator secara tepat b. Timely submission of reports to regulators;
waktu;
c. Penyelenggaraan dan dokumentasi RUPS; dan c. Organizing and documenting the GMS; and
d. Penyelenggaraan dan dokumentasi rapat Dewan d. Organizing and documenting the Board of Directors’
Komisaris dan atau rapat Direksi; and/or Board of Commissioners’ meetings;
4. Menjadi penghubung antara Perseroan dengan Pemegang 4. Becoming a liaison between the Company and
Saham, Otoritas Jasa Keuangan, dan pemangku Shareholders, the Financial Services Authority, and
kepentingan lainnya; other stakeholders;
5. Mengoordinasikan penyusunan, penerbitan, dan 5. Coordinating the preparation, publication, and
pendistribusian laporan tahunan dan laporan distribution of the Company’s annual report;
keberlanjutan Perseroan;
6. Menyusun strategi komunikasi kepada publik dan media 6. Developing a communication strategy to the public
sesuai sasaran, sehingga dapat memberikan kontribusi and media according to the target, so that it can
bagi peningkatan citra dan menjaga reputasi Perseroan; contribute to improving the image and maintaining
the Company’s reputation;
7. Melaksanakan kegiatan tanggung jawab sosial perusahaan 7. Carrying out social responsibility activities in accordance
sesuai dengan sasaran yang telah direncanakan; dan with the planned goals; and
8. Menjaga kerahasiaan, kecuali dalam rangka memenuhi 8. Maintaining confidentiality, except in complying with
kewajiban sesuai dengan peraturan perundang- the applicable laws and regulations.
undangan yang berlaku.
Laporan Pelaksanaan Kerja Sekretaris Report on the Implementation of Corporate
Perusahaan Secretary’s Work
Sepanjang tahun 2023, Sekretaris Perusahaan telah Throughout 2023, the Corporate Secretary carried out a
melaksanakan sejumlah kegiatan sehubungan dengan number of activities related to duties and responsibilities’
pelaksanaan tugas dan tanggung jawabnya, antara lain: implementation, including:
Program Kerja Realisasi Tahun 2023
Work Program 2023 Realization
Aktivitas Bank Sebagai Perusahaan Terbuka • Menyelenggarakan RUPS Luar Biasa pada tanggal 14 Maret 2023;
• Menyelenggarakan RUPS Tahunan pada tanggal 26 Mei 2023; dan
• Menyelenggarakan Paparan Publik Tahunan pada tanggal 26 Mei 2023.
Bank Activities as a Public Company • Organized the Extraordinary GMS on March 14, 2023;
• Organized the Annual GMS on May 26, 2023; and
• Organized the Annual Public Expose on May 26, 2023.
Aktivitas Komunikasi Korporasi Komunikasi korporasi disampaikan melalui situs web Perseroan dan keterbukaan informasi pada situs
web Bursa Efek Indonesia.
Corporate Communication Activities Corporate communications were delivered through the Company's website, and information disclosure
was through the Indonesian Stock Exchange’s website.
Aktivitas Kesekretariatan Mengatur dan mendokumentasikan dokumen surat-menyurat.
Secretarial Activities Organized and documented correspondence documents.
Aktivitas Tanggung Jawab Sosial Perusahaan • Memberikan bantuan sumbangan kepada fakir miskin dalam rangka bulan Ramadhan 1444 H;
• Memberikan bantuan sumbangan Turnamen Golf Amal PIISEI 2023;
• Memberikan bantuan berupa pembelian hewan kurban Hari Raya Iduladha 1444 H sebanyak 2 ekor
kambing; dan
• Melakukan penanaman bibit bohon.
Social Responsibility Activities • Donated to the needy in Ramadan month 1444 H;
• Donated to the 2023 PIISEI Charity Golf Tournament;
• Provided assistance in purchase of 2 goats for sacrifice for Eid al-Adha 1444 H; and
• Planted tree seeds.
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Pengembangan Kompetensi Sekretaris Competency Development of the Corporate
Perusahaan Secretary
Sepanjang tahun 2023, Sekretaris Perusahaan Bank Ganesha Throughout 2023, the Corporate Secretary of Bank
telah mengikuti berbagai pelatihan dan/atau pendidikan Ganesha attended various training and/or education,
antara lain: including:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Pendalaman Peraturan Otoritas Jasa Keuangan No. 14/POJK.04/2022 tentang Penyampaian
Laporan Keuangan Emiten atau Perusahaan Publik Januari Indonesia Corporate Secretary
Intensification of Financial Services Regulation No. 14/POJK.04/2022 on Submission of January Association
Financial Statements of Issuers or Public Companies
Dengar Pendapat Konsep Peraturan Bursa No. I-E Pemecahan dan Penggabungan Saham
oleh Perusahaan Tercatat yang Menerbitkan Efek Bersifat Ekuitas Februari Bursa Efek Indonesia
Hearing on Concept of Exchange Regulation No. I-E Stock Split and Reverse Stock by Listed February Indonesia Stock Exchange
Companies that Issue Equity Securities
Mengenal ASEAN Corporate Governance Scorecard: Peran Lingkupnya dalam Tata Kelola
Perusahaan Maret Indonesia Corporate Secretary
Getting to know the ASEAN Corporate Governance Scorecard: The Role of Scope in March Association
Corporate Governance
Seminar UU P2SK Sebagai Penguatan Sektor Keuangan bagi Konsumen dan Industri
Indonesia Corporate Secretary
Keuangan April
Association dan / and
Seminar on P2SK Law as Reinforcement to Financial Sector for Consumers and Financial April
Hukum Online
Industry
Mei Indonesia Corporate Secretary
Talk Show Strategic Communications during Crisis
May Association
Sosialisasi Easy.KSEI Batch 8 Mei Kustodian Sentral Efek
Dissemination of Easy.KSEI Batch 8 May Indonesia
Seminar Bursa Efek Indonesia dan Global Reporting Initiative (GRI): The Future of
Sustainability Reporting: An Exclusive Forum for Regulators and Listed Company in Indonesia
Juni Bursa Efek Indonesia
Indonesian Stock Exchange and Global Reporting Initiative (GRI) Seminar: The Future
June Indonesia Stock Exchange
of Sustainability Reporting: An Exclusive Forum for Regulators and Listed Company in
Indonesia
Sosialisasi Peraturan Bursa No. I-L, I-X, II-X Juni Bursa Efek Indonesia
Dissemination of Exchange Regulation No. I-L, I-X, II-X June Indonesia Stock Exchange
Sosialisasi Sistem Perizinan dan Registrasi Terintegrasi (SPRINT) Modul Penilaian
Kemampuan dan Kepatutan (PKK) Bank Konvensional dan Kantor Perwakilan dari Bank
yang Berkedudukan di Luar Negeri Juli Otoritas Jasa Keuangan
Dissemination of Integrated Licensing and Registration System (SPRINT) Capability and July Financial Services Authority
Conformity Assessment Module (PKK) for Conventional Banks and Representative Offices
of Banks Domiciled Abroad
Webinar Strategi Ketahanan Perlindungan Data pada Pengusaha Agustus Indonesia Corporate Secretary
Webinar of Data Protection Resilience Strategy for Entrepreneurs August Association
Sosialisasi Perubahan Peraturan Ketentuan Khusus Pencatatan Saham dan Efek bersifat
Ekuitas Selain Saham yang Diterbitkan Emiten di Papan Akselerasi Agustus Bursa Efek Indonesia
Dissemination of Changes to Regulations on Special Provisions for Listing of Shares and August Indonesia Stock Exchange
Equity Securities Other than Shares Issued by Issuers on Acceleration Board
Pendalaman Surat Edaran Otoritas Jasa Keuangan No. 33 tentang Pedoman Pelaksanaan
Penawaran Efek yang Bukan Merupakan Penawaran Umum Agustus Indonesia Corporate Secretary
Intensification of Financial Services Authority Circular No. 33 on Guidelines for Implementing August Association
Securities Offering that are Not Public Offering
Peluang dan Tantangan Fintech P2P Lending di Era UU P2SK September
OJK Institute
Opportunities and Challenges of Fintech P2P Lending in the Era of P2SK Law September
Oktober Indonesia Corporate Secretary
Listed Companies Compliance Refreshment
October Association
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
November Indonesia Corporate Secretary
ASEAN Corporate Governance Scorecard Revised October 2023
November Association
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 9 Tahun 2023 tentang Penggunaan jasa
Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan November Otoritas Jasa Keuangan
Dissemination of Financial Services Authority Regulation No. 9 of 2023 on the Use of November Financial Services Authority
Services of Public Accountant and Public Accounting Firms in Financial Services Activities
Sosialisasi Otoritas Jasa Keuangan Ketentuan Bank Umum Desember Otoritas Jasa Keuangan
Dissemination of Financial Services Authority Regulations for Commercial Banks December Financial Services Authority
Economic Outlook 2024: Penguatan Ekonomi Indonesia Desember Indonesia Corporate Secretary
Economic Outlook 2024: Strengthening the Indonesian Economy December Association
Refreshment Manajemen Risiko Jenjang/Kualifikasi 5 Desember Maisa Edukasi
Risk Management Refreshment Level/Qualification 5 December Maisa Education
Satuan Kerja Audit Intern Internal Audit Division
Satuan Kerja Audit Intern sebagai third line of defense The Internal Audit Division as the third line of defense has
memiliki tugas dan tanggung jawab menjalankan fungsi duties and responsibilities of performing internal audit
audit intern di Perseroan. Satuan Kerja Audit Intern function within the Company. The Internal Audit Division
dibentuk dengan tujuan memberikan pendapat profesional, was formed with the aim of providing professional,
independen, dan objektif kepada Presiden Direktur terhadap independent, and objective opinions to the President
aktivitas operasional Perseroan dengan meningkatkan Director regarding the Company’s operational activities
fungsi pengendalian yang terintegrasi guna memastikan by improving integrated control functions to ensure that
bahwa kegiatan operasional sudah berjalan dengan baik operational activities run properly so as to increase added
sehingga dapat meningkatkan nilai tambah bagi Perseroan. value for the Company.
Piagam Audit Intern Internal Audit Charter
Untuk menjamin terselenggaranya fungsi Audit Intern, To guarantee the implementation of Internal Audit function,
maka terdapat landasan dan arahan yang dituangkan foundations and directions are outlined in the Internal
dalam Piagam Audit Intern. Piagam Audit Intern merupakan Audit Charter. The Internal Audit Charter is a guideline for
pedoman pelaksanaan fungsi Audit Intern atas pelaksanaan implementing Internal Audit function for conducting audits,
audit, inisiasi komunikasi dengan auditee pada Bank, initiating communication with auditees at the Bank, examining
pemeriksaan aktivitas Bank, kewenangan untuk mengakses Bank activities, authority to access records, documents, data,
catatan, dokumen, data dan fisik aset Bank, termasuk sistem and physical assets of the Bank, including the information
manajemen informasi dan risalah pertemuan manajemen. management system and minutes of management meetings.
Piagam Audit Intern yang telah ditetapkan oleh Presiden The Internal Audit Charter, established by the President
Direktur dan mendapatkan persetujuan dari Dewan Director and approved by the Board of Commissioners by
Komisaris melalui pertimbangan rekomendasi dari Komite considering the Audit Committe’s recommendations, is the
Audit, merupakan landasan dan menjadi acuan bagi Satuan foundation and reference for the Internal Audit Division in
Kerja Audit Intern dalam melaksanakan tugas dan tanggung performing its duties and responsibilities. This Internal Audit
jawabnya. Piagam Audit Intern ini disusun berdasarkan Charter is prepared based on Financial Services Authority
Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 Regulation No. 1/POJK.03/2019 on Implementation of
tentang Penerapan Fungsi Audit Intern pada Bank Umum Internal Audit Function in Commercial Banks and Financial
dan Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 Services Authority Regulation No. 56/POJK.04/2015
tanggal 23 Desember 2015 tentang Pembentukan dan dated December 23, 2015, on Establishment and
Pedoman Penyusunan Piagam unit Audit Intern. Preparation Guidelines of Internal Audit Unit Charter.
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Visi dan Misi Satuan Kerja Audit Intern Vision and Mission of the Internal Audit Division
Visi
Vision
Menjadi mitra strategis yang profesional bagi manajemen dalam rangka To become a strategic professional partner for management in implementing
penerapan pengendalian intern, prinsip-prinsip corporate governance, dan internal control, corporate governance principles, and risk management to
manajemen risiko untuk mendukung visi Bank. support the Bank’s vision.
Misi
Mission
1. Memberikan kontribusi positif yang independen dan objektif untuk 1. Provide positive, independent, and objective contributions to drive the
mendorong pencapaian visi dan misi Bank dalam rangka pengembangan achievement of the Bank’s vision and mission for the purpose of developing
produk dan layanan perbankan digital; digital banking products and services;
2. Terwujudnya kondisi Bank yang sehat dan mampu berkembang secara 2. The realization of a sound Bank and capable of developing fairly and
wajar dan baik; properly;
3. Meyakinkan terciptanya sistem informasi yang handal bagi Bank; dan 3. Ensuring the creation of a reliable information system for the Bank; and
4. Membantu semua tingkatan manajemen dalam mengamankan kegiatan 4. Assist all management levels in safeguarding the Bank’s operational
operasional Bank dengan cara pendekatan sistematis serta rekomendasi activities by way of a systematic approach and recommendations on areas
pada area yang dikaji. being studied.
Kriteria Satuan Kerja Audit Intern Internal Audit Division Criteria
Kriteria anggota Satuan Kerja Audit Intern Perseroan The criteria for members of the Company’s Internal Audit
diuraikan sebagai berikut: Division are described as follows:
1. Memiliki integritas dan perilaku yang independen, 1. Have integrity and independent, objective behavior, and
objektif, serta memiliki kompetensi dan profesionalisme have competence and professionalism in carrying out
di dalam pelaksanaan tugasnya; their duties;
2. Memiliki pengetahuan dan pengalaman mengenai 2. Have knowledge and experience regarding technical
teknis audit dan disiplin ilmu lain yang relevan dengan audit and other disciplines relevant to the field of work;
bidang tugasnya;
3. Memiliki pengetahuan tentang peraturan perundang- 3. Have knowledge of the laws and regulations in the
undangan di bidang pasar modal dan peraturan capital market and other related laws and regulations;
perundang-undangan terkait lainnya;
4. Memiliki kecakapan untuk berinteraksi dan berkomunikasi, 4. Have the ability to interact and communicate, both
baik lisan maupun tertulis, secara efektif; verbally and in writing, effectively;
5. Mematuhi standar profesi yang dikeluarkan oleh asosiasi 5. Comply with professional standards issued by the
Satuan Kerja Audit Intern; Internal Audit association;
6. Mematuhi kode etik Audit Intern; 6. Comply with the Internal Audit Division’s code of conducts;
7. Menjaga kerahasiaan informasi dan/atau data perusahaan 7. Maintain the confidentiality of company information
terkait dengan pelaksanaan tugas dan tanggung jawab and/or data related to the implementation of Internal
Satuan Kerja Audit Intern, kecuali diwajibkan berdasarkan Audit’ duties and responsibilities, unless required to
peraturan perundang-undangan atau penetapan atau comply with laws and regulations or court rulings or
putusan pengadilan; decisions;
8. Memahami prinsip GCG yang baik dan manajemen 8. Understand the GCG principles and risk management;
risiko; dan and
9. Bersedia meningkatkan pengetahuan, keahlian, dan 9. Be willing to continuously increase professional knowledge,
kemampuan profesionalismenya secara terus menerus. skill, and capacity.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kedudukan dan Struktur Organisasi Satuan Kerja Position and Organizational Structure of the
Audit Intern Internal Audit Division
Satuan Kerja Audit Intern dibentuk untuk memberikan The Internal Audit Division is established to provide risk-based
assurance berbasis risiko, serta berperan sebagai mitra assurance and act as a strategic partner to the management.
strategis manajemen. Pelaksanaan fungsi Satuan Kerja The implementation of Internal Audit Division's functions
Audit Intern berpedoman pada Peraturan Otoritas Jasa is guided by the Financial Services Authority Regulation
Keuangan No. 1/POJK.03/2019 tanggal 28 Januari 2019 No. 1/POJK.03/2019 dated January 28, 2019, on
tentang Penerapan Fungsi Audit Intern pada Bank Umum. Implementation of Internal Audit Function in Commercial
Satuan Kerja Audit Intern dipimpin oleh Kepala Satuan Kerja Banks. The Internal Audit Division is chaired by the Head of
Audit Intern yang pengangkatan dan pemberhentiannya the Internal Audit Division, whose appointment and dismissal
dilakukan oleh Presiden Direktur dengan persetujuan is carried out by the President Director with the approval of
Dewan Komisaris yang mempertimbangkan rekomendasi the Board of Commissioners with due observance of the Audit
Komite Audit. Secara struktural dan kedudukan, Satuan Committe’s recommendations. Structurally and positionally,
Kerja Audit Intern bertanggung jawab langsung kepada the Internal Audit Division is directly responsible to the
Presiden Direktur dan dapat berkomunikasi dengan Dewan President Director and is able to communicate with the Board
Komisaris. of Commissioners.
Informasi terkait Struktur Organisasi Satuan Kerja Information on Organizational Structure of the Internal Audit
Audit Intern berdasarkan Surat Keputusan Direksi Division, based on the Board of Directors' Decision Letter
No. 022/SKDIR/IX/2023 tentang Struktur Organisasi PT Bank No. 022/SKDIR/IX/2023 on the Organizational Structure of
Ganesha Tbk diuraikan sebagai berikut: PT Bank Ganesha Tbk, is described as follows:
Dewan Komisaris Komite Audit
Board of Commissioners Audit Committee
Presiden Direktur
President Director
Satuan Kerja Audit Intern
Internal Audit Division
Bagian Audit Kredit, Operasional, Bagian Audit Teknologi
dan Kantor Pusat Informasi Bagian Internal Kontrol
Credit, Operations, and Head Office Information Technology Audit Internal Control Department
Audit Department Department
Keterangan / Notes: Melapor/tanggung jawab langsung / Direct report/responsibility
Komunikasi tidak langsung / Undirect communication
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Pihak yang Mengangkat dan Memberhentikan Party Appointing and Dismissing the Head of
Kepala Satuan Kerja Audit Intern Internal Audit Division
Satuan Kerja Audit Intern dipimpin oleh seorang Kepala The Internal Audit Division is led by a Head of Internal
Satuan Kerja Audit Intern yang diangkat dan diberhentikan Audit Division who is appointed and dismissed by the
oleh Presiden Direktur setelah mendapat persetujuan dari President Director after obtaining approval from the Board
Dewan Komisaris dengan mempertimbangkan rekomendasi of Commissioners by considering recommendations from
dari Komite Audit dan dilaporkan kepada Otoritas Jasa the Audit Committee and reporting to the Financial Services
Keuangan. Authority.
Profil Kepala Satuan Kerja Audit Intern Profile of the Head of Internal Audit Division
Resky Irianawati
Kepala Satuan Kerja Audit Intern / Head of Internal Audit Division
Warga Negara Indonesia, lahir pada tahun 1964. Menjabat Indonesian citizen, born in 1964. Serving as Head of Internal
sebagai Kepala Satuan Kerja Audit Intern berdasarkan Surat Audit Division based on Decision Letter No. 014/SK DIR-SDM/
Keputusan No. 014/SK DIR-SDM/VI/23 tanggal 19 Juni 2023. VI/23 dated June 19, 2023.
Meraih gelar Sarjana Hukum dan Magister Manajemen Obtained Bachelor of Laws and Master in Management from
dari Universitas Diponegoro. Memiliki pengalaman karier Diponegoro University. Having career experience as Officer
sebagai Officer Development Program Staff di Bank Badan Development Program Staff at a State-Owned Bank and
Usaha Milik Negara dan pernah menduduki beberapa held several positions including Trade Finance Relationship
jabatan antara lain sebagai Relationship Manager Trade Manager, Operational Branch Manager, International
Finance, Manager Operational Branch, Vice President Business Vice President, Investment Services Vice President,
International Business, Vice President Investment Services, Regional Internal Audit Vice President, and also held position
Vice President Audit Intern Wilayah, dan juga menjabat as Vice President of Internal Audit Head Office.
sebagai Vice President Audit Intern Head Office.
Beliau tidak memiliki hubungan keuangan, kepengurusan, She does not have any financial, management, and family
dan kekeluargaan dengan anggota Dewan Komisaris, anggota relationship with members of Board of Commissioners,
Direksi, serta Pemegang Saham Utama dan Pengendali. Beliau members of Board of Directors, and Main and Controlling
juga tidak memiliki saham baik secara langsung maupun tidak Shareholders. She also does not own shares either directly
langsung di Bank Ganesha. or indirectly in Bank Ganesha.
PT Bank Ganesha Tbk
226 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Jumlah Personel dan Sertifikasi Pegawai Satuan Number of Personnel and Employee Certification
Kerja Audit Intern of the Internal Audit Division
Dalam menjalankan fungsinya, Satuan Kerja Audit Intern In performing its functions, the Internal Audit Division is
didukung oleh sumber daya manusia yang kompeten dan supported by competent and adequate human resources.
memadai. Berikut komposisi Satuan Kerja Audit Intern per The following is the composition of the Internal Audit
31 Desember 2023. Division as of December 31, 2023.
15% 45%
Bagian Internal Kontrol
Internal Control Department
Bagian Kredit, Operasional,
dan Kantor Pusat
Credit, Operations, and
Head Office Audit Department
Bagian Teknologi
Informasi
Information Technology
Department
40%
Satuan Kerja Audit Intern telah mengikuti berbagai program The Internal Audit Division attended various certification
sertifikasi dengan jumlah sertifikasi yang dimiliki hingga per programs with the number of certifications held as of
31 Desember 2023 sebagai berikut: December 31, 2023, as follows:
Jabatan Sertifikasi Penyelenggara
Position Certification Organizer
Qualified Internal Audit (QIA) Qualified Internal Audit
Badan Nasional Sertifikasi Profesi
Certification Audit Manager
National Professional Certification Agency
Lembaga Sertifikasi Profesi Yayasan Pendidikan Internal Auditor
Certified Practitioner of Internal Audit Professional Certification Institute for Internal Auditor Education
Foundation
Badan Nasional Sertifikasi Profesi
Certification Assessor Audit
National Professional Certification Agency
Kepala Satuan Kerja Audit Intern
Head of Internal Audit Division Certified Secure Computer User EC Council
Sertifikasi Manajemen Risiko Level 3 Lembaga Sertifikasi Profesi Perbankan
Risk Management Certification Level 3 Banking Professional Certification Institute
Badan Nasional Sertifikasi Profesi
Certificate of Competence General Banking 3
National Professional Certification Agency
Badan Nasional Sertifikasi Profesi
Certification Assesor of Competence
National Professional Certification Agency
Assesor Certification for Bridge Assessment FED Insight Indonesia
Internal Auditor Bank Lembaga Sertifikasi Profesi Perbankan
Bank Internal Auditor Banking Professional Certification Institute
Bagian Audit Kredit, Operasional, dan
Kantor Pusat Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Credit, Operations, and Head Office Risk Management Certification Banking Professional Certification Institute
Audit Department Certified Anti-Fraud Manager Asia Anti Fraud Manajemen
Certified Secure Computer User EC Council
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 227
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Jabatan Sertifikasi Penyelenggara
Position Certification Organizer
Internal Auditor Bank Lembaga Sertifikasi Profesi Perbankan
Bank Internal Auditor Banking Professional Certification Institute
Bagian Audit Teknologi Informasi
Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Information Technology Audit Department
Risk Management Certification Banking Professional Certification Institute
Certified Secure Computer User EC Council
Internal Auditor Bank Lembaga Sertifikasi Profesi Perbankan
Bank Internal Auditor Banking Professional Certification Institute
Bagian Internal Control
Sertifikasi Manajemen Risiko Lembaga Sertifikasi Profesi Perbankan
Internal Control Department
Risk Management Certification Banking Professional Certification Institute
Certified Secure Computer User EC Council
Tugas dan Tanggung Jawab Satuan Kerja Duties and Responsibilities of the Internal
Audit Intern Audit Division
Sebagaimana tercantum dalam Piagam Audit Intern, Satuan As stated in the Internal Audit Division Charter, the Internal
Kerja Audit Intern memiliki tugas dan tanggung jawab Audit Division has the following duties and responsibilities:
sebagai berikut:
1. Menyusun dan melaksanakan rencana Satuan Kerja Audit 1. Preparing and implementing the annual Internal Audit
Intern tahunan yang harus disetujui oleh Presiden Direktur Division plan, which must be approved by the President
dan Dewan Komisaris dengan mempertimbangkan Director and Board of Commissioners, by considering
rekomendasi Komite Audit; the Audit Committee’ recommendations;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Testing and evaluating the implementation of internal
internal dan sistem manajemen risiko sesuai dengan control and risk management systems in accordance
kebijakan Bank; with the Bank’s policies;
3. Melakukan pemeriksaan dan penilaian atas efisiensi dan 3. Examining and evaluating efficiency and effectiveness
efektivitas di bidang keuangan, akuntansi, operasional, in finance, accounting, operations, human resources,
sumber daya manusia, pemasaran, teknologi informasi, marketing, information technology, and other activities;
dan kegiatan lainnya;
4. Memberikan saran perbaikan dan informasi yang 4. Providing suggestions for improvement and objective
obyektif tentang kegiatan yang diperiksa pada semua information about the activities examined at all levels
tingkat manajemen; of management;
5. Membuat laporan hasil audit dan menyampaikan 5. Preparing audit reports and submitting the reports to
laporan tersebut kepada Presiden Direktur, Dewan the President Director, Board of Commissioners with a
Komisaris dengan tembusan kepada Komite Audit dan copy to the Audit Committee and Director in charge of
Direktur yang membawahi Fungsi Kepatuhan; Compliance Function;
6. Berkoordinasi dengan Komite Audit di dalam kegiatan 6. Coordinating with the Audit Committee in internal
audit intern; audit activities;
7. Menyusun program untuk mengevaluasi mutu kegiatan 7. Developing a program to evaluate the quality of the
audit intern yang dilakukan; internal audit activities carried out;
8. Melakukan pemeriksaan khusus apabila diperlukan: 8. Conducting special audit when required:
a. Terhadap kasus atau masalah pada setiap aspek a. On cases or problems in every aspect and element
dan unsur kegiatan yang terindikasi fraud dan of activity indicating fraud and violations of the code
pelanggaran code of conduct; of conduct;
b. Bertujuan untuk mengungkap modus operandi, b. Aiming to reveal the modus operandi, causes,
penyebab, potensi kerugian, pelaku, dan keterlibatan potential losses, perpetrators, and involvement of
pihak lain; other parties;
c. Melaporkan hasil pemeriksaan khusus kepada c. Reporting the special audit results to the President
Presiden Direktur, Dewan Komisaris dengan Director, Board of Commissioners with a copy to
tembusan kepada Komite Audit dan Direktur yang the Audit Committee and Director in charge of
membawahi fungsi kepatuhan; compliance function;
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
9. Memantau, menganalisis, dan melaporkan pelaksanaan 9. Monitoring, analyzing, and reporting on the implementation
tindak lanjut perbaikan yang telah disarankan; of follow-up improvements that have been suggested;
10. Menyiapkan laporan pelaksanaan dan pokok-pokok hasil 10. Preparing an implementation report and main audit
audit yang ditandatangani oleh Presiden Direktur dan results signed by the President Director and Independent
Komisaris Independen yang menjadi Ketua Komite Audit Commissioner who is the Head of the Audit Committee
untuk disampaikan kepada Otoritas Jasa Keuangan; to be submitted to the Financial Services Authority;
11. Menyiapkan laporan penerapan anti fraud setiap semester 11. Preparing reports on the implementation of anti-fraud
untuk disampaikan kepada Otoritas Jasa Keuangan every semester to be submitted to the Financial Services
dan laporan transfer dana terkait dengan fraud setiap Authority and monthly reports of fund transfers related
bulannya untuk disampaikan kepada Bank Indonesia; to fraud to be submitted to Bank Indonesia;
12. Menguji terhadap penyelenggaraan teknologi informasi, 12. Testing the implementation of information technology,
guna meningkatkan efisiensi serta memastikan sistem in order to increase efficiency and ensure that the
yang dibangun mematuhi pada rencana, kebijakan, system built complies with plans, policies, procedures,
prosedur, Undang-undang dan regulasi; laws, and regulations;
13. Memelihara profesionalisme Satuan Kerja Audit Intern 13. Maintaining Internal Audit Division’s professionalism
dengan menambah pengetahuan dan keterampilan by increasing knowledge and skills through
melalui pendidikan yang berkesinambungan; continuous education;
14. Mengalokasikan semua sumber daya, menyusun jadwal 14. Allocating all resources, arranging audit schedules,
audit, memilih objek yang akan diaudit, menetapkan selecting objects to be audited, determining the range
rentang atau ruang lingkup pekerjaan audit, serta or scope of audit work, and applying all techniques
mengaplikasikan semua teknik yang dibutuhkan untuk required to meet audit objectives; and
memenuhi tujuan audit; dan
15. Melakukan koordinasi dengan unit kerja yang melakukan 15. Coordinating with divisions that perform other
fungsi pengendalian lain. control functions.
Ruang Lingkup Satuan Kerja Audit Intern Scope of Work of the Internal Audit Division
Ruang lingkup Satuan Kerja Audit Intern mencakup seluruh The scope of work of the Internal Audit Division
aspek operasional Bank yang secara langsung maupun covers all operational aspects of the Bank which
tidak langsung mempengaruhi pencapaian tujuan Bank directly or indirectly influence the Bank objectives’
dan untuk menjaga segenap pemangku kepentingan, yang achievement and to safeguard all stakeholders, which
meliputi: includes:
1. Menilai kepatuhan terhadap regulator dan efektivitas 1. Assessing compliance with regulators and the effectiveness
penerapan sistem pengendalian Intern; of implementing the internal control system;
2. Menerapkan prinsip GCG dan pengelolaan risiko pada 2. Applying GCG principles and risk management in the
bidang operasional, perkreditan serta teknologi informasi operational, credit, and information technology fields at
di kantor pusat, kantor cabang, kantor cabang pembantu, the head office, branch offices, sub-branch offices, and
dan kantor kas dalam rangka membantu perusahaan cash offices in order to help the Company achieve its
mencapai tujuannya; goals;
3. Memberikan assurance kepada para pemangku 3. Providing assurance to stakeholders and regulators;
kepentingan maupun regulator;
4. Melakukan perluasan terhadap objek audit lainnya 4. Expanding other audit objects and fraud cases that
maupun kasus-kasus fraud yang mungkin terjadi ataupun may occur or providing assistance to the fraud case
melakukan pendampingan terhadap proses investigasi investigation process;
kasus fraud;
5. Melakukan on-site audit dan off-site audit dengan 5. Conducting on-site and off-site audits by increasing
meningkatkan pemanfaatan teknologi informasi yang the utilization of information technology, the results of
hasilnya akan dilaporkan kepada Presiden Direktur dengan which will be reported to the President Director with a
tembusan kepada Dewan Komisaris, Komite Audit, dan copy to the Board of Commissioners, Audit Committee,
Direktur yang membawahkan Fungsi Kepatuhan; dan and Director in charge of Compliance Function; and
6. Melaporkan pencapaian rencana kerja tahunan 6. Reporting the achievement of annual work plan
kepada Presiden Direktur dengan tembusan kepada to the President Director with a copy to the Board
Dewan Komisaris. of Commissioners.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 229
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Rapat Satuan Kerja Audit Intern Internal Audit Division’s Meeting
Satuan Kerja Audit Intern melakukan rapat secara The Internal Audit Division holds regular meetings with
berkala dengan Komite Audit minimal 4 kali dalam satu the Audit Committee at least 4 times in one period. In
periode. Dalam setiap rapat tersebut, Satuan Kerja Audit each meeting, the Internal Audit Division submits report
Intern menyampaikan laporan Realisasi Rencana Kerja on the Realization of Internal Audit Division's Annual Work
Tahunan Satuan Kerja Audit Intern, Laporan Tindak Lanjut Plan, Follow-up Report on Audit of Internal Audit Division,
Pemeriksaan Satuan Kerja Audit Intern, dan Laporan Hasil and Report on Audit Results of Internal Audit Division.
Audit Satuan Kerja Audit Intern. Sepanjang tahun 2023, Throughout 2023, the Internal Audit Division held meetings
Satuan Kerja Audit Intern telah melaksanakan rapat dengan with attendance level as follows:
tingkat kehadiran sebagai berikut:
Uraian Jumlah Rapat Jumlah Kehadiran
(%)
Description Total Meeting Total Attendance
Pembahasan dengan Komite Audit
10 10 100,00
Discussion with Audit Committee
Pembahasan dengan Direksi
4 4 100,00
Discussion with Board of Directors
Pembahasan dengan Otoritas Jasa Keuangan
1 1 100,00
Discussion with the Financial Services Authority
Pembahasan dengan Kantor Akuntan Publik
1 1 100,00
Discussion with Public Accounting Firm
Rencana dan Realisasi Pelaksanaan Kerja Satuan Plans and Realization of Work Implementation
Kerja Audit Intern of the Internal Audit Division
Satuan Kerja Audit Intern setiap tahun menyusun rencana The Internal Audit Division annually prepares a work plan
kerja sebagai panduan dalam melaksanakan kegiatan as a guide in carrying out annual audit activities effectively.
pemeriksaan tahunan secara efektif. Adapun jumlah The number of plans and actual audits by the Internal Audit
rencana dan realisasi pemeriksaan oleh Satuan Kerja Audit Division in 2023 are as follows:
Intern di tahun 2023 sebagai berikut:
Pencapaian
Program Kerja Rencana Audit Realisasi Audit
Achievement
Work Program Audit Plan Audit Realization
(%)
Audit Operasional dan perkreditan di Kantor Pusat, Kantor Cabang, Kantor
Cabang Pembantu dan Kantor Kas
20 20 100,00
Operational and credit audits at the Head Office, Branch Offices, Sub-Branch
Offices, and Cash Offices
Audit Teknologi Informasi
5 5 100,00
Information Technology Audit
Audit Penerapan Strategi Anti Fraud
4 4 100,00
Anti-Fraud Strategy Implementation Audits
Bank juga telah melakukan kaji ulang secara berkala atas The Bank also conducts periodic reviews of the
pelaksanaan kerja Audit Intern dan kepatuhannya terhadap implementation of Internal Audit’s work and its compliance
Standar Pelaksanaan Fungsi Audit Intern Bank oleh pihak with the Standards for Implementation of the Bank's Internal
eksternal setiap 3 tahun. Kaji ulang terhadap kinerja Satuan Audit Function by external parties every 3 years. The review
Kerja Audit Intern atas periode 1 Juli 2020 sampai dengan of Internal Audit Division’s performance for the period of July
30 Juni 2023 telah dinilai oleh pengendali mutu independen 1, 2020, to June 30, 2023, was assessed by an independent
dari pihak ekstern yaitu Kantor Akuntan Publik Kanaka quality controller from an external party, namely Kanaka
Puradiredja, Suhartono dengan laporan No. RO-031/BGTG- Puradiredja, Suhartono Public Accounting Firm, with report
KPS/HS01/VIII/2023 tanggal 8 Agustus 2023, dengan hasil No. RO-031/BGTG-KPS/HS01/VIII/2023 dated August 8, 2023,
secara umum pelaksanaan fungsi Satuan Kerja Audit Intern with general results that the implementation of the Bank's
Bank telah memenuhi Standar Profesional Audit Intern dan Internal Audit Division functions met the Professional
PT Bank Ganesha Tbk
230 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Standar Pelaksanaan Fungsi Audit Intern Bank. Laporan Standards for Internal Audit and the Implementation
hasil kaji ulang tersebut juga telah disampaikan kepada Standards for the Bank's Internal Audit Function. The review
Otoritas Jasa Keuangan. report was also submitted to Financial Services Authority.
Pengembangan Kompetensi Satuan Kerja Competency Development of the Internal Audit
Audit Intern Division
Satuan Kerja Audit Intern melakukan pengembangan The Internal Audit Division carries out continuous
kompetensi secara berkesinambungan untuk menambah competency development to increase insight into
wawasan mengenai perkembangan bisnis perbankan, developments in banking business, information technology,
teknologi informasi, dan teknik audit. Satuan Kerja Audit and audit techniques. The Internal Audit Division also
Intern juga mengikutsertakan auditor dalam perhimpunan includes auditors in audit-related professional associations,
profesi terkait audit, antara lain Institute of Internal Auditor including the Institute of Internal Auditors (IIA) and the
(IIA) dan Ikatan Auditor Intern Bank (IAIB). Association of Bank Internal Auditors (IAIB).
Program pengembangan kompetensi Satuan Kerja Audit The Internal Audit Division competency development
Intern yang telah diikutsertakan per 31 Desember 2023 program, that was attended as of December 31, 2023, is as
sebagai berikut: follows:
Waktu
Materi Pengembangan Kompetensi Pelaksanaan Penyelenggara
Competency Development Material Time of Organizer
Implementation
Pelatihan Sertifikasi ISO 27001:2022 Maret
HOPE
Certification Training of ISO 27001:2022 March
Refreshment Manajemen Risiko Maret Badan Sertifikasi Manajemen Risiko
Risk Management Refreshment March Risk Management Certification Agency
Mei
Certified Secure Computer User EC Council
May
Mei
Effective Presentation Skill Pasar Trainer
May
Pelatihan Sertifikasi Audit ISO 9001:2015 Juni TCL Sertifikasi Indonesia
Audit Certification Training of ISO 9001:2015 June Indonesian Certification TCL
Financial Integrity Rating on Money Laundering and Terrorism Juni
Andara Sarana
Financing June
Lembaga Pengembangan Perbankan Indonesia, Bankers
Refreshment Manajemen Risiko Agustus, Desember Association for Risk Management, dan Maisa Edukasi
Risk Management Refreshment August, December Indonesian Banking Development Institute, Bankers
Association for Risk Management, and Maisa Edukasi
Refreshment Sertifikasi Auditor Agustus
Afektif Pro
Auditor Certification Refreshment August
Agustus Yayasan Pendidikan Internal Audit
Certified Practitioner of Internal Audit
August Internal Audit Education Foundation
Identifikasi Dokumen (Fisik dan Digital) September
Andara Sarana
Document Identification (Physical and Digital) September
Oktober
End To End Treasury Transaction Process Triniti Solusi Kreatifindo
October
Oktober
Remittance & Trade Finance Management Triniti Solusi Kreatifindo
October
Perencanaan Audit Berbasis Risiko dalam Kerangka Committee of
Sponsoring Organizations of the Treadway Commission Oktober Lembaga Pengembangan Perbankan Indonesia
Risk-Based Audit Planning within the Framework of Committee of October Indonesian Banking Development Institute
Sponsoring Organizations of Treadway Commission
Oktober
IT Audit Fundamental Institute of Internal Auditors
October
November
Continuous Audit dan Data Analytic Institute of Internal Auditors
November
Perencanaan, Pelaksanaan Audit Lapangan, dan Monitoring Desember Lembaga Pengembangan Perbankan Indonesia
Planning, Implementing Field Audits, and Monitoring December Indonesian Banking Development Institute
Desember
Cybersecurity Audit Fundamental Institute of Internal Auditors
December
Desember
Self Leadership Excellence GNV Consulting Learning Center
December
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Akuntan Publik
Public Accountant
Penerapan Fungsi Audit Ekstern Implementation of External Audit Function
Fungsi pengawasan independen terhadap aspek keuangan Public Accounting Firm (KAP) conducts external audit to
Bank dilakukan dengan melaksanakan pemeriksaan examine the Bank’s financial aspects as an independent
akuntan publik yang dilakukan oleh kantor akuntan publik monitoring function. This is conducted to comply with the
(KAP). Hal tersebut dalam rangka pemenuhan terhadap Financial Services Authority Regulation No. 37/POJK.03/2019
Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 on Transparency and Publication of Bank Reports. Public
tentang Transparansi dan Publikasi Laporan Bank. Akuntan accountant is required to provide accountable, independent,
publik dituntut untuk mampu memberikan informasi dan and fair information and data, especially regarding financial
data yang akuntabel, independen, dan wajar khususnya aspect, operational, and compliance with the applicable
atas aspek keuangan, operasional, dan kepatuhan terhadap regulations.
peraturan yang berlaku.
Mekanisme Penunjukan Kantor Mechanism for Appointing Public
Akuntan Publik Accounting Firm
Penunjukan akuntan publik yang akan memberikan jasa The appointment of public accountant who will provide audit
audit atas informasi keuangan historis tahunan wajib services for annual historical financial information shall be
diputuskan oleh RUPS dengan mempertimbangkan usulan determined by the GMS with due observance of the Board of
Dewan Komisaris dan Komite Audit. Berdasarkan RUPS tahun Commissioners and Audit Committee suggestions. Based on
2023, Perseroan telah menunjuk Kantor Akuntan Publik the 2023 GMS, the Company appointed Public Accounting
Purwantoro, Sungkoro & Surja (jaringan Ernst & Young) Firm Purwantoro, Sungkoro & Surja (Ernst & Young network)
untuk melakukan audit atas laporan keuangan Perseroan per to conduct an audit of the Company’s financial statements
31 Desember 2023, serta menetapkan jumlah honorarium as of December 31, 2023, and determine the honorarium
dan persyaratan lain sehubungan dengan penunjukan amount and other requirements related to the appointment
akuntan publik dan kantor akuntan publik tersebut dengan of public accountant and public accounting firm by
memperhatikan rekomendasi dari Komite Audit. considering the Audit Committee’s recommendations.
Kantor Akuntan Publik, Nama Akuntan Public Accounting Firm, Name of
dan Fee Periode 5 Tahun Terakhir Accountant, and Fee for the Last 5 Years
Pembatasan penggunaan jasa audit atas informasi historis The use of audit services for annual historical information
tahunan dari akuntan publik yang sama paling lama from the same public accountant is restricted with a
untuk 3 tahun buku berturut-turut, hal ini sesuai dengan maximum of 3 consecutive financial years. This is in
Peraturan Otoritas Jasa Keuangan No. 9 Tahun 2023 tentang accordance with Financial Services Authority Regulation
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan No. 9 of 2023 on the Use of Public Accountant and Public
Publik dalam Kegiatan Jasa Keuangan. Atas dasar tersebut, Accounting Firm Services in Financial Services Activities. On
Perseroan mengungkapkan daftar kantor akuntan publik, this basis, the Company discloses a list of public accounting
akuntan publik, dan nilai imbalan jasa (honorarium) untuk firms, public accountants, and honorarium given in regard
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
mengaudit Laporan Keuangan Konsolidasian Perseroan of auditing the Company’s Financial Statements for the last
selama 5 tahun terakhir sebagai berikut: 5 years in the following table:
Tahun Buku
Uraian Fiscal Year
Description
2023 2022 2021 2020 2019
Kantor Akuntan Publik Kantor Akuntan Publik Kantor Akuntan Publik Kantor Akuntan Publik Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan
Purwantoro, Sungkoro Purwantoro, Sungkoro (Jaringan Crowe)
& Surja (Jaringan Ernst & Surja (Jaringan Ernst
& Young) & Young)
Public Accounting Firm Purwantoro, Sungkoro Purwantoro, Sungkoro Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan Public Accounting Firm
& Surja Public & Surja Public (Crowe Network)
Accounting Firm (Ernst Accounting Firm (Ernst
& Young Network) & Young Network)
Akuntan Publik Christophorus Alvin Christophorus Alvin
Tjiong Eng Pin
Public Accountant Kossim Kossim
Biaya (Rp) Audit: Audit: Audit: Audit: Audit:
Fee (Rp) Rp1.400.000.000,- Rp1.250.000.000,- Rp315.000.000,- Rp415.000.000,- Rp415.000.000,-
Non-Audit: Non-Audit: Non-Audit: Non-Audit: Non-Audit:
- - - - -
Jasa Lain yang Diberikan Akuntan Other Services Provided by Accountants
Selain melakukan pekerjaan audit atas Laporan Keuangan, Apart from conducting audit on Financial Statements,
Kantor Akuntan Publik Purwantoro, Sungkoro & Surja Purwantoro, Sungkoro & Surja Public Accounting Firm (Ernst
(Jaringan Ernst & Young) tidak memberikan jasa lainnya. & Young Network) did not provide other services.
Koordinasi Akuntan Publik dengan Auditor Coordination of Public Accountant with
Internal dan Komite Audit Internal Auditor and Audit Committee
Bank selalu berupaya meningkatkan komunikasi antara The Bank always tries to improve communication between
akuntan publik, auditor internal, dan Komite Audit untuk public accountant, internal auditor, and Audit Committee to
dapat meminimalisir kendala-kendala yang terjadi selama minimize issues during the audit process. This coordination
proses audit berlangsung. Hal ini agar proses audit sesuai ensures that the audit process is in accordance with the
dengan standar profesional akuntan serta perjanjian kerja accountant’s professional standards as well as work
dan ruang lingkup audit yang telah ditetapkan dan selesai agreements and audit scope that has been determined
sesuai dengan target waktu yang telah ditetapkan, secara and completed according to a predetermined time
rutin dilakukan pertemuan-pertemuan guna membahas target. Meetings are regularly held to discuss some of the
beberapa permasalahan yang dihadapi jika terjadi perbedaan problems encountered in the event of dissenting opinion
pendapat antara akuntan publik dengan auditor internal. between the public accountant and the internal auditor.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Sistem Manajemen Risiko
Risk Management System
Sebagai lembaga jasa keuangan, Bank Ganesha As a financial service institution, Bank Ganesha
berkewajiban menerapkan manajemen risiko secara must continuously and sustainably implement risk
berkesinambungan dan berkelanjutan agar bank tetap sehat management so as the Bank stays sound and the
dan bisnis bank dijalankan dalam koridor risiko yang tetap Bank’s business is run within a controlled risk corridor,
terkendali sesuai risk appetite dan risk tolerance yang telah in line with the predetermined risk appetite and risk
ditetapkan serta meningkatkan nilai Pemegang Saham. tolerance, and increases Shareholders’ value. On this
Atas dasar tersebut, Bank Ganesha menerapkan kerangka basis, Bank Ganesha implements risk management
manajemen risiko yang mencakup strategi, organisasi, framework that includes strategy, organization, policy
kebijakan dan prosedur, serta metodologi manajemen risiko and procedures, and risk management methodology to
dengan tujuan memastikan seluruh risiko yang dihadapi ensure that all risks faced by the Bank can be identified,
Bank dapat dikenali, diukur, dipantau, dikendalikan dan measured, monitored, controlled, and communicated
disampaikan secara tepat. Bank juga melakukan risk appropriately. The Bank also conducts risk awareness,
awareness, antara lain melalui sosialisasi,program pelatihan among others through dissemination, training, and
dan sertifikasi. certification programs.
Dasar Penerapan Sistem Manajemen Risiko Basis of Implementation of Risk Management
System
Dalam penerapan manajemen risiko, Bank Ganesha senantiasa In implementing risk management, Bank Ganesha constantly
patuh dan taat terhadap regulasi dan perundang-undangan adheres to and complies with the regulations and laws
yang berlaku di Indonesia dengan mengacu pada: applied in Indonesia with reference to:
1. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 1. Financial Services Authority Regulation No. 18/POJK.03/2016
tentang Penerapan Manajemen Risiko bagi Bank Umum; on Implementation of Risk Management for Commercial
Banks;
2. Surat Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/2016 2. Financial Services Authority Circular No. 34/SEOJK.03/2016
tentang Penerapan Manajemen Risiko bagi Bank Umum; on Implementation of Risk Management for Commercial
Banks;
3. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2016 3. Financial Services Authority Regulation No. 11/POJK.03/2016
tentang Kewajiban Penyediaan Modal Minimum on Minimum Capital Adequacy Requirement for
Bank Umum; Commercial Banks;
4. Surat Edaran Otoritas Jasa Keuangan No. 26/SEOJK.03/2016 4. Financial Services Authority Circular No. 26/SEOJK.03/2016
tentang Kewajiban Penyediaan Modal Minimum sesuai on Minimum Capital Adequacy Requirement according
Profil Risiko dan Pemenuhan Capital Equivalency to Risk Profile and Fulfillment of Capital Equivalency
Maintenaned Assets; Maintained Assets;
5. Manajemen Risiko bagi Produk dan Aktivitas Bank 5. Risk Management for Commercial Bank Products and
Umum, antara lain: Activities, among others:
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 39/POJK.04/2014 tanggal 29 Desember 2014 No. 39/POJK.04/2014 dated December 29, 2014, on
tentang Agen Penjual Efek Reksa Dana; Mutual Funds Selling Agent;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 8/POJK.03/2016 tanggal 26 Januari 2016 tentang No. 8/POJK.03/2016 dated January 26, 2016,
Prinsip Kehati-hatian dalam Melaksanakan Aktivitas on Prudential Principles in Carrying out Agency
Keagenan Produk Keuangan Luar Negeri oleh Bank Activities for Foreign Financial Products by
Umum; Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan c. Financial Services Authority Regulation
No. 9/POJK.03/2016 tanggal 26 Januari 2016 No. 9/POJK.03/2016 dated January 26, 2016,
tentang Prinsip Kehati-hatian bagi Bank Umum on Prudential Principles for Commercial Banks
yang Melakukan Penyerahan Sebagian Pelaksanaan that Outsource Part of the Work Implementation
Pekerjaan kepada Pihak Lain; to Other Parties;
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d. Peraturan Otoritas Jasa Keuangan d. Financial Services Authority Regulation
No. 57/POJK.03/2016 tanggal 7 Desember 2016 No. 57/POJK.03/2016 dated December 7, 2016, on
tentang Penerapan Manajemen Risiko pada Bank Implementation of Risk Management in Commercial
Umum yang Melakukan Layanan Nasabah Prima; Banks Performing Prime Customer Services;
e. Peraturan Otoritas Jasa Keuangan No. 8 Tahun e. Financial Services Authority Regulation No. 8 of 2023
2023 tanggal 14 Juni 2023 tentang Penerapan dated June 14, 2023, on Implementation of Anti-Money
Anti Pencucian Uang dan Pencegahan Pendanaan Laundering and Counter-Terrorist Financing, and
Terorisme, dan Pencegahan Pendanaan Proliferasi Counter-Proliferation Financing of Weapons of Mass
Senjata Pemusnah Massal di Sektor Jasa Keuangan; Destruction Program in the Financial Services Sector;
f. Peraturan Otoritas Jasa Keuangan f. Financial Services Authority Regulation
No. 6/POJK.03/2018 tanggal 19 April 2018 tentang No. 6/POJK.03/2018 dated April 19, 2018, on
Perubahan atas Peraturan Otoritas Jasa Keuangan Amendments to Financial Services Authority Regulation
No. 7/POJK.03/2016 tanggal 26 Januari 2016 tentang No. 7/POJK.03/2016 dated January 26, 2016, on
Prinsip Kehati-hatian dalam Melaksanakan Kegiatan Prudential Principles in Carrying out Structured
Structured Product bagi Bank Umum; Product Activities for Commercial Banks;
g. Peraturan Otoritas Jasa Keuangan No. 21 Tahun g. Financial Services Authority Regulation No. 21 of
2023 tanggal 19 Desember 2023 tentang Layanan 2023 dated December 19, 2023, on Digital Services
Digital oleh Bank Umum; by Commercial Banks;
h. Peraturan Otoritas Jasa Keuangan h. Financial Services Authority Regulation
No. 39/POJK.03/2019 tanggal 19 Desember 2019 No. 39/POJK.03/2019 dated December 19, 2019,
tentang Penerapan Strategi Anti Fraud bagi Bank on Implementation of Anti-Fraud Strategy for
Umum; Commercial Banks;
i. Peraturan Otoritas Jasa Keuangan i. Financial Services Authority Regulation
No. 11/POJK.03/2022 tanggal 7 Juli 2022 tentang No. 11/POJK.03/2022 dated July 7, 2022, on
Penyelenggaraan Teknologi Informasi oleh Bank Implementation of Information Technology by
Umum; Commercial Banks;
j. Peraturan Otoritas Jasa Keuangan j. Financial Services Authority Regulation
No. 13/POJK.03/2021 tanggal 30 Juli 2021 tentang No. 13/POJK.03/2021 dated July 30, 2021, on
Penyelenggaraan Produk Bank Umum; Implementation of Commercial Bank Products;
k. Surat Edaran Otoritas Jasa Keuangan k. Financial Services Authority Circular
No. 33/SEOJK.03/2016 tanggal 1 September 2016 No. 33/SEOJK.03/2016 dated September 1, 2016,
tentang Penerapan Manajemen Risiko pada Bank on Implementation of Risk Management in Banks
yang Melakukan Aktivitas Kerja Sama Pemasaran Conducting Marketing Cooperation Activities with
dengan Perusahaan Asuransi (Bancassurance); Insurance Companies (Bancassurance);
l. Surat Edaran Otoritas Jasa Keuangan l. Financial Services Authority Circular
No. 4/SEOJK.03/2017 tanggal 16 Januari 2017 tentang No. 4/SEOJK.03/2017 dated January 16, 2017 on
Penerapan Manajemen Risiko pada Bank yang Implementation of Risk Management in Banks
Melakukan Aktivitas Berkaitan dengan Reksa Dana; Conducting Activities Related to Mutual Funds;
m. Surat Edaran Otoritas Jasa Keuangan m. Financial Services Authority Circular
No. 11/SEOJK.03/2017 tanggal 17 Maret 2017 No. 11/SEOJK.03/2017 dated March 17, 2017,
tentang Prinsip Kehati-Hatian bagi Bank Umum on Prudential Principles for Commercial Banks
yang Melakukan Penyerahan Sebagian Pelaksanaan that Outsource Part of the Work Implementation
Pekerjaan kepada Pihak Lain; to Other Parties;
n. Surat Edaran Otoritas Jasa Keuangan n. Financial Services Authority Circular
No. 21/SEOJK.03/2017 tanggal 6 Juni 2017 tentang No. 21/SEOJK.03/2017 dated June 6, 2017, on
Penerapan Manajemen Risiko dalam Penggunaan Implementation of Risk Management in the Use of
Teknologi Informasi oleh Bank Umum; Information Technology by Commercial Banks;
o. Surat Edaran Otoritas Jasa Keuangan o. Financial Services Authority Circular
No. 32/SEOJK.03/2017 tanggal 22 Juli 2017 tentang No. 32/SEOJK.03/2017 dated July 22, 2017, on
Program Anti Pencucian Uang dan Pencegahan Anti- Money Laundering and Counter-Terrorism
Pendanaan Terorisme di Sektor Jasa Keuangan; Financing Programs in the Financial Services Sector;
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p. Peraturan Bank Indonesia No. 23/6/PBI/2021 tanggal p. Bank Indonesia Regulation No. 23/6/PBI/2021 dated
1 Juli 2021 tentang Penyedia Jasa Pembayaran; July 1, 2021, on Payment Service Providers;
q. Peraturan Bank Indonesia No. 23/7/PBI/2021 tanggal q. Bank Indonesia Regulation No. 23/7/PBI/2021
1 Juli 2021 tentang Penyelenggara Infrastruktur dated July 1, 2021 on Payment Infrastructure
Pembayaran; Providers;
6. Sistem Pengendalian Intern 6. Internal Control System
a. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 a. Financial Services Authority Regulation No. 17
tentang Penerapan Tata Kelola bagi Bank Umum; of 2023 on Implementation of Governance for
Commercial Banks;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 46/POJK.03/2017, tanggal 12 Juli 2017 tentang No. 46/POJK.03/2017, dated July 12, 2017, on
Pelaksanaan Fungsi Kepatuhan Bank Umum; Implementation of Compliance Function for
Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan c. Financial Services Authority Regulation
No. 1/POJK.03/2019 tanggal 29 Januari 2019 tentang No. 1/POJK.03/2019 dated January 29, 2019, on
Penerapan Fungsi Audit Intern pada Bank Umum; Implementation of Internal Audit Function at
Commercial Banks;
d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 13/SEOJK.03/2017 tanggal 17 Maret 2017 tentang No. 13/SEOJK.03/2017 dated March 17, 2017 on
Penerapan Tata Kelola bagi Bank Umum; Implementation of Governance for Commercial
Banks;
e. Surat Edaran Otoritas Jasa Keuangan e. Financial Services Authority Circular
No. 35/SEOJK.03/2017 tanggal 7 Juli 2017 tentang No. 35/SEOJK.03/2017 dated July 7, 2017, on
Pedoman Standar Sistem Pengendalian Intern bagi Standard Guidelines for Internal Control System for
Bank Umum; Commercial Banks;
7. Penilaian Tingkat Kesehatan Bank (TKB) 7. Assessment of Bank Soundness Level (TKB)
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 4/POJK.03/2016 tanggal 26 Januari 2016 tentang No. 4/POJK.03/2016 dated January 26, 2016, on
Penilaian Tingkat Kesehatan Bank Umum; Soundness Level of Commercial Banks;
b. Surat Edaran Otoritas Jasa Keuangan b. Financial Services Authority Circular
No. 14/SEOJK.03/2017 tanggal 17 Maret 2017 tentang No. 14/SEOJK.03/2017 dated March 17, 2017, on
Penilaian Tingkat Kesehatan Bank Umum; Assessment of Soundness Level of Commercial
Banks;
8. Permodalan 8. Capital
a. Peraturan Bank Indonesia No. 17/22/PBI/2015 a. Bank Indonesia Regulation No. 17/22/PBI/2015
tanggal 23 Desember 2015 tentang Kewajiban dated December 23, 2015, on the Obligation to Form
Pembentukan Countercyclical Buffer; a Countercyclical Buffer;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 34/POJK.03/2016 tanggal 22 September 2016 No. 34/POJK.03/2016 dated September 22, 2016,
tentang Perubahan atas Peraturan Otoritas Jasa on Amendments to Financial Services Authority
Keuangan No. 11/POJK.03/2016 tentang Kewajiban Regulation No. 11/POJK.03/2016 on Minimum
Penyediaan Modal Minimum Bank Umum; Capital Requirement for Commercial Banks;
c. Peraturan Otoritas Jasa Keuangan c. Financial Services Authority Regulation
No. 36/POJK.03/2017 tanggal 12 Juli 2017 tentang No. 36/POJK.03/2017 dated July 12, 2017, on
Prinsip Kehati-hatian dalam Kegiatan Penyertaan Prudential Principles in Equity Participation
Modal; Activities;
d. Peraturan Otoritas Jasa Keuangan d. Financial Services Authority Regulation
No. 2/POJK.03/2018 tanggal 26 Maret 2018 tentang No. 2/POJK.03/2018 dated March 26, 2018, on
Penetapan Bank Sistemik dan Capital Surcharge; Determination of Systemic Bank and Capital Surcharge;
e. Peraturan Otoritas Jasa Keuangan e. Financial Services Authority Regulation
No. 31/POJK.03/2019 tanggal 2 Desember 2019 No. 31/POJK.03/2019 dated December 2, 2019,
tentang Kewajiban Pemenuhan Rasio Pengungkit on the Requirement to Fulfill Leverage Ratios for
Bagi Bank Umum; Commercial Banks;
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f. Surat Edaran Otoritas Jasa Keuangan f. Financial Services Authority Circular
No. 26/SEOJK.03/2016 tanggal 14 Juli 2016 tentang No. 26/SEOJK.03/2016 dated July 14, 2016, on
Kewajiban Penyediaan Modal Minimum Bank the Minimum Capital Adequavy Requirement for
Umum sesuai Profil Risiko dan Pemenuhan Capital Commercial Banks in accordance with the Risk Profile
Equivalency Maintained Assets; and Fulfillment of Capital Equivalency Maintained
Assets;
g. Surat Edaran Otoritas Jasa Keuangan g. Financial Services Authority Circular
No. 20/SEOJK.03/2016 tanggal 2 Juni 2016 tentang No. 20/SEOJK.03/2016 dated June 2, 2016, on
Fitur Konversi Menjadi Saham Biasa atau Write Conversion Features into Ordinary Shares or Write
Down terhadap Instrumen Modal Inti Tambahan dan Down of Additional Core Capital Instruments and
Modal Pelengkap; Supplementary Capital;
h. Surat Edaran Otoritas Jasa Keuangan h. Financial Services Authority Circular
No. 6/SEOJK.03/2020 tanggal 29 April 2020 tentang No. 6/SEOJK.03/2020 dated April 29, 2020, on
Perhitungan Aset Tertimbang Menurut Risiko Calculation of Risk-Weighted Assets for Operational
untuk Risiko Operasional dengan Menggunakan Risk Using the Basic Indicator Approach for
Pendekatan Indikator Dasar Bagi Bank Umum; Commercial Banks;
i. Surat Edaran Otoritas Jasa Keuangan i. Financial Services Authority Circular
No. 11/SEOJK.03/2018 tanggal 15 Agustus 2018 tentang No. 11/SEOJK.03/2018 dated August 15, 2018,
perubahan Surat Edaran Otoritas Jasa Keuangan on Amendments to Financial Services Authority
No. 42/SEOJK.03/2016 tentang Pedoman Perhitungan Circular No. 42/SEOJK.03/2016 on Guidelines for
Aset Tertimbang Menurut Risiko untuk Risiko Kredit Calculation of Risk-Weighted Assets for Credit Risk
dengan Menggunakan Pendekatan Standar; Using a Standard Approach;
j. Surat Edaran Otoritas Jasa Keuangan j. Financial Services Authority Circular
No. 6/SEOJK.03/2020 tanggal 29 April 2020 tentang No. 6/SEOJK.03/2020 dated April 29, 2020, on
Perhitungan Aset Tertimbang Menurut Risiko Calculation of Risk-Weighted Assets for Operational
untuk Risiko Operasional dengan Menggunakan Risk Using the Standard Approach for Commercial
Pendekatan Standar bagi Bank Umum; Banks;
k. Surat Edaran Otoritas Jasa Keuangan k. Financial Services Authority Circular
No. 24/SEOJK.03/2021 tanggal 7 Oktober 2021 No. 24/SEOJK.03/2021 dated October 7, 2021, on
tentang Perhitungan Aset Tertimbang Menurut Calculation of Risk-Weighted Assets for Credit Risk
Risiko untuk Risiko Kredit dengan Menggunakan Using a Standard Approach for Commercial Banks;
Pendekatan Standar bagi Bank Umum;
9. Manajemen Kelangsungan Usaha 9. Business Continuity Management
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 14/POJK.03/2017 tanggal 04 April 2017 tentang No. 14/POJK.03/2017 dated April 4, 2017, on Action
Rencana Aksi (Recovery Plan) bagi Bank Sistemik; Plan (Recovery Plan) for Systemic Banks;
b. Peraturan Lembaga Penjamin Simpanan (LPS) No. b. Deposit Insurance Corporation Regulation (LPS) No.
1/2021 tanggal 29 Maret 2021 tentang Rencana 1/2021 dated March 29, 2021, on the Resolution Plan
Resolusi bagi Bank Umum; for Commercial Banks;
10. Transparansi dan Publikasi Laporan Bank 10. Transparency and Publication of Bank Reports
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 63/POJK.03/2020 tanggal 22 Desember 2020 No. 63/POJK.03/2020 dated December 22, 2020,
tentang Pelaporan Bank Umum melalui Sistem on Commercial Bank Reporting through Financial
Pelaporan Otoritas Jasa Keuangan; Services Authority Reporting System;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 36/POJK.03/2019 tanggal 18 Desember 2019 No. 36/POJK.03/2019 dated December 18, 2019,
tentang Penyampaian Laporan melalui Portal on Submission of Reports through the Integrated
Pelaporan Terintegrasi; Reporting Portal;
c. Peraturan Otoritas Jasa Keuangan c. Financial Services Authority Regulation
No. 37/POJK.03/2019 tanggal 19 Desember 2019 No. 37/POJK.03/2019 dated December 19, 2019, on
tentang Transparansi dan Publikasi Laporan Bank; Transparency and Publication of Bank Reports;
d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 9/SEOJK.03/2020 tanggal 30 Juni 2020 No. 9/SEOJK.03/2020 dated June 30, 2020, on
tentang Transparansi dan Publikasi Laporan Bank Transparency and Publication of Conventional
Umum Konvensional; Commercial Bank Reports;
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11. Perlindungan Nasabah 11. Customer Protection
a. Peraturan Otoritas Jasa Keuangan a. Financial Services Authority Regulation
No. 6/POJK.07/2022 tanggal 14 April 2022 tentang No. 6/POJK.07/2022 dated April 14, 2022, on
Perlindungan Konsumen dan Masyarakat di Sektor Consumer and Community Protection in the
Jasa Keuangan; Financial Services Sector;
b. Peraturan Otoritas Jasa Keuangan b. Financial Services Authority Regulation
No. 18/POJK.07/2018 tanggal 10 September 2018 No. 18/POJK.07/2018 dated September 10, 2018,
tentang Layanan Pengaduan Konsumen di Sektor on Consumer Complaint Services in the Financial
Jasa Keuangan; Services Sector;
c. Peraturan Bank Indonesia No. 3 Tahun 2023 tanggal c. Bank Indonesia Regulation No. 3 of 2023 dated June
27 Juni 2023 tentang Perlindungan Konsumen Bank 27, 2023, on Bank Indonesia Consumer Protection;
Indonesia;
d. Surat Edaran Otoritas Jasa Keuangan d. Financial Services Authority Circular
No. 17/SEOJK.07/2018 tanggal 6 Desember 2018 No. 17/SEOJK.07/2018 dated December 6, 2018, on
tentang Pedoman Pelaksanaan Layanan Pengaduan Guidelines for Implementing Consumer Complaint
Konsumen di Sektor Jasa Keuangan; dan Services in the Financial Services Sector; and
12. Perlindungan Data 12. Data Protection
Undang-undang Republik Indonesia No. 27 Tahun 2022 Law of the Republic of Indonesia No. 27 of 2022
tanggal 17 Oktober 2022 tentang Perlindungan Data dated October 17, 2022, on Protection of Personal
Pribadi. Data.
Proses Penerapan Sistem Manajemen Risiko Risk Management System Implementation
Process
Dalam penerapan manajemen risiko, Bank berpedoman In implementing risk management, the Bank refers to the
pada Peraturan Otoritas Jasa Keuangan No. 18/ Financial Services Authority Regulation No. 18/POJK.03/2016
POJK.03/2016 tentang Penerapan Manajemen Risiko bagi on Implementation of Risk Management for Commercial
Bank Umum, di mana Bank menerapkan manajemen risiko Banks, in which the Bank effectively implements risk
secara efektif melalui 4 pilar yang terdiri dari: management through 4 pillars consisting of:
Proses Manajemen Risiko
Pengawasan Aktif
dan Sistem Informasi
Dewan Komisaris dan Direksi
Manajemen Risiko
Active Supervision of
4
Risk Management Process
the Board of Commissioners
and Risk Management
and Board of Directors
Information System
Pilar Penerapan Manajemen
Risiko
Pillars of Risk Management
Implementation
Kecukupan Kebijakan,
Prosedur, dan Penetapan Limit Sistem Pengendalian Internal
Adequacy of Policies, Procedures, Internal Control System
and Determination of Limits
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Pengawasan Aktif Dewan Komisaris dan Direksi Active Supervision of the Board
of Commissioners and Board of Directors
Dewan Komisaris dan Direksi memiliki tanggung jawab The Board of Commissioners and Board of Directors are
atas efektivitas penerapan manajemen risiko, pemahaman responsible for the effectiveness of risk management
yang kuat mengenai risiko yang dihadapi, serta memegang implementation, a strong understanding of the risks faced,
peranan penting dalam mendukung dan mengawasi and play an important role in supporting and overseeing
keberhasilan penerapan manajemen risiko di seluruh unit the successful implementation of risk management in all
kerja Perseroan. divisions of the Company.
Dewan Komisaris melalui Komite Pemantau Risiko The Board of Commissioners, through the Risk Monitoring
memastikan efektivitas pengelolaan aktivitas dan Committee, ensures the effectiveness of activity management
manajemen risiko oleh Direksi serta melakukan evaluasi and risk management by the Board of Directors and evaluates
terhadap kebijakan dan implementasi manajemen risiko the policies and implementation of risk management carried
yang dilaksanakan oleh Direksi. out by the Board of Directors.
Direksi dibantu Komite Manajemen Risiko menentukan arah The Board of Directors is assisted by the Risk Management
kebijakan, strategi manajemen risiko, dan implementasinya Committee to determine the direction of policies, risk
secara komprehensif; memastikan seluruh risiko management strategies and their implementation in a
yang material dan dampaknya telah dimitigasi dan comprehensive manner; ensure that all material risks and
ditindaklanjuti; melaksanakan langkah-langkah perbaikan their impacts have been mitigated and followed up; carry
atas permasalahan atau penyimpangan dalam kegiatan out remedial measures for problems or irregularities in
usaha; dan memastikan telah berjalannya budaya business activities; and ensuring that a risk management
manajemen risiko termasuk kesadaran risiko pada seluruh culture has been implemented including risk awareness at
jenjang organisasi. all levels of the organization.
Kecukupan Kebijakan, Prosedur, dan Adequacy of Policies, Procedures, and
Penetapan Limit Determination of Limits
Kebijakan manajemen risiko menjelaskan dasar-dasar The risk management policy explains the basics of risk
kebijakan manajemen risiko dan merupakan ketentuan management policy and is the highest regulation in the
tertinggi bidang manajemen risiko di Perseroan, serta field of risk management in the Company, as well as a
menjadi acuan bagi prosedur, serta pedoman di bidang reference for procedures and guidelines in the field of
manajemen risiko. risk management.
Penetapan pedoman dan prosedur didasarkan pada The guidelines and procedures are established based on
kegiatan Perseroan, antara lain perkreditan, treasury, the Company’s activities, among others, credit, treasury,
operasional, manajemen teknologi informasi, sumber daya operations, information technology management, human
manusia, dan aktivitas lainnya. Prosedur pengelolaan dan resources, and other activities. Procedures to manage and
penetapan limit untuk setiap jenis risiko yang wajib dikelola determine limits for each type of risk that must be managed
dalam seluruh produk dan kegiatan usaha Perseroan in all of the Company’s products and business activities
disesuaikan dengan tingkat risiko yang akan diambil, are adjusted to the level of risk to be taken, by considering
dengan memperhatikan pengalaman yang dimiliki dalam the experience in managing such risk. The limit is reviewed
mengelola risiko dimaksud. Limit ditinjau secara berkala periodically in order to adjust to changes in conditions
guna menyesuaikan perubahan kondisi yang terjadi. that occur.
Direksi memiliki wewenang dalam penetapan limit risiko, The Board of Directors has the authority to determine the
tingkat toleransi bagi setiap jenis risiko, dan eksposur risk limits, tolerance levels for each type of risk, and risk
risiko, dengan memperhatikan pengalaman, kemampuan exposure, by observing experience, capital capability, risk
permodalan, kemampuan sistem dan perangkat manajemen management system and tool capabilities, resources, and
risiko, sumber daya yang dimiliki, serta ketentuan. regulations.
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Proses Manajemen Risiko dan Sistem Informasi Risk Management Process and Risk Management
Manajemen Risiko Information System
Proses manajemen risiko, terdiri dari: The risk management process consists of:
1. Identifikasi 1. Identification
Dilakukan dengan menganalisis seluruh jenis dan This is done by analyzing all types and characteristics
karakteristik risiko yang terdapat pada setiap kegiatan of the risks involved in each of the Company’s business
usaha, produk, dan jasa Perseroan. Identifikasi risiko activities, products, and services. Risk identification
bersifat proaktif dan mencakup seluruh aktivitas is proactive in nature and covers all of the Company’s
bisnis Perseroan, termasuk sumber dan kemungkinan business activities, including sources and possible risks,
timbulnya risiko, serta dampaknya. as well as their impacts.
2. Pengukuran 2. Measurement
Pengukuran risiko dilakukan dengan maksud untuk Risk measurement is conducted for the purpose
mengetahui besarnya eksposur risiko dalam rangka of knowing the magnitude of risk exposure in the
pengendalian risiko dan kecukupan Kewajiban Penyediaan context of risk control and adequacy of Capital
Modal Minimum. Adequacy Ratio.
Pengukuran risiko dilakukan secara berkala, baik untuk Risk measurement is carried out periodically, both
produk dan portofolio maupun seluruh aktivitas bisnis for products and portfolios as well as for all of the
Perseroan yang bertujuan untuk mengukur eksposur Company’s business activities which aim to measure the
risiko Perseroan sebagai acuan di dalam pengendalian Company’s risk exposure as a reference in risk control.
risiko. Pendekatan dan metodologi pengukuran dapat Measurement approaches and methodologies can be
bersifat kuantitatif, kualitatif, atau merupakan kombinasi quantitative, qualitative, or a combination of both,
keduanya baik yang ditetapkan oleh regulator maupun either established by regulators or as best practices.
secara best practice.
3. Pemantauan 3. Monitoring
Dilakukan dalam rangka untuk memastikan bahwa This is done in order to ensure that all risks have been
seluruh risiko telah dikelola dengan baik, baik terhadap properly managed, either regarding the established risk
limit risiko maupun kecukupan mitigasi risiko yang limits or the adequacy of risk mitigation. Such monitoring
telah ditetapkan. Pemantauan dimaksud mencakup includes monitoring of risk exposures contained in the
pemantauan terhadap eksposur risiko yang terdapat entire product portfolio and business activities of the
dalam seluruh portofolio produk dan kegiatan usaha Company, risk appetite and risk tolerance, compliance
Perseroan, risk appetite dan toleransi risiko, kepatuhan with limits, and implementation of the established
terhadap limit, serta pelaksanaan terhadap kebijakan policies and procedures.
dan prosedur yang telah ditetapkan.
4. Pengendalian 4. Control
Dilakukan untuk mengelola risiko yang dapat mengganggu This is done to manage risks that may disrupt
keberlangsungan aktivitas usaha Perseroan. Salah satu the Company’s business continuity. One form of
bentuk pengendalian dilakukan melalui penetapan limit control is conducted by setting risk appetite and risk
risk appetite dan risk tolerance dalam rangka menjaga tolerance limits in order to maintain capital stability.
stabilitas permodalan.
Sistem Pengendalian Internal Internal Control System
Pengendalian internal secara menyeluruh dengan The overall internal control uses the three lines of defense
menggunakan konsep three lines of defence dan telah concept and has been implemented through:
diimplementasikan melalui:
1. Pemisahan fungsi yang jelas antara unit kerja operasional 1. Clear separation of functions between operational
(risk taking unit) dengan unit kerja yang melaksanakan divisions (risk taking unit) with divisions that carry out
fungsi pengendalian risiko (risk management unit) di the risk control function (risk management unit) in
dalam penetapan struktur organisasi; determining the organizational structure;
2. Penetapan risk management unit sebagai unit kerja 2. Establishment of risk management unit as an independent
independen (second line of defence) yang membuat division (second line of defence) that formulates risk
kebijakan manajemen risiko, metodologi pengukuran management policies, risk measurement methodologies,
risiko, evaluasi limit risiko, dan melakukan validasi data; evaluates risk limits, and performs data validation;
3 . Satuan Kerja Audit Intern secara berkala melakukan 3. The Internal Audit Division regularly conducts audits
pemeriksaan (third line of defence) untuk menilai (third line of defence) to assess the implementation of
pelaksanaan proses dan sistem manajemen risiko pada risk management processes and systems in functional
aktivitas fungsional yang memiliki eksposur risiko; dan activities that have risk exposure; and
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4. Menerapkan sistem pengawasan melekat melalui 4. Implementation of an inherent monitoring system
pemisahan fungsi secara jelas dan tegas dengan through a clear and firm separation of functions, by
menerapkan konsep maker, checker, dan approval pada applying the concept of maker, checker, and approval to
seluruh kegiatan/aktivitas operasional. all operational activities.
Strukur Organisasi Sistem Manajemen Risiko Organizational Structure of the Risk
Management System
Bank telah memiliki beberapa unit kerja pada struktur xThe Bank has several divisions in the risk management
organisasi sistem manajemen risiko yang dibentuk system organizational structure, which were established
berdasarkan Peraturan Otoritas Jasa Keuangan No. 18/ based on the Financial Services Authority Regulation No. 18/
POJK.03/2016 tentang Penerapan Manajemen Risiko bagi POJK.03/2016 on Implementation of Risk Management for
Bank Umum untuk pengelolaan berbagai jenis risiko yang Commercial Banks, to manage various risk types inherent
melekat pada Bank sesuai dengan kompleksitas kegiatan in Bank in accordance with the complexity of business
usahanya. Informasi terkait organisasi manajemen risiko activities. Information on risk management organizations is
diuraikan sebagai berikut: described as follows:
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko merupakan komite di bawah The Risk Monitoring Committee is a committee under the
Dewan Komisaris yang bertugas memantau dan Board of Commissioners that is in charge of monitoring
mengevaluasi pelaksanaan tugas Komite Manajemen and evaluating implementation of duties of the Risk
Risiko dan Satuan Kerja Manajemen Risiko serta melakukan Management Committee and Risk Management Division
evaluasi kesesuaian kebijakan manajemen risiko dengan as well as evaluating the conformity of risk management
pelaksanaannya. Uraian terkait Komite Pemantau Risiko policies with their implementation. Description regarding
dapat dilihat pada bab Tata Kelola Perusahaan dalam the Risk Monitoring Committee can be seen in the Corporate
Laporan Tahunan ini. Governance chapter in this Annual Report.
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko merupakan komite eksekutif di The Risk Management Committee is an executive committee
bawah Direks yang bertugas melakukan evaluasi atas proses under the Board of Directors that is in charge of evaluating
manajemen risiko di Perseroan dan bertanggung jawab atas risk management process in the Company and is responsible
penerapan kerangka manajemen risiko secara keseluruhan. for implementing the overall risk management framework.
Uraian terkait Komite Manajemen Risiko dapat dilihat pada Description regarding the Risk Management Committee can be
bab Tata Kelola Perusahaan dalam Laporan Tahunan ini. seen in the Corporate Governance chapter in this Annual Report.
Satuan Kerja Manajemen Risiko Risk Management Division
Satuan Kerja Manajemen Risiko merupakan satuan kerja The Risk Management Division is an independent
independen yang melaksanakan fungsi koordinasi dan division that carries out the function of coordinating and
sosialisasi seluruh proses manajemen risiko Perseroan untuk disseminating the Company’s entire risk management
meminimalkan potensi dan dampak risiko yang dihadapi processes to minimize the potential and impact of risks
oleh Perseroan. Satuan Kerja Manajemen Risiko membangun faced by the Company. The Risk Management Division
proses yang komprehensif dalam mengidentifikasi, develops a comprehensive process for identifying,
mengukur, memantau, dan mengendalikan risiko serta measuring, monitoring, and controlling risks, as well
menyampaikan laporan atas tingkat risiko dan membangun as submitting reports on risk levels and building
sistem pengendalian internal yang andal. a reliable internal control system.
Pedoman Satuan Kerja Manajemen Risiko Risk Management Division Charter
Dalam menjalankan tugas dan tanggung jawabnya, Satuan In performing its duties and responsibilities, the Risk
Kerja Manajemen Risiko telah memiliki pedoman kerja yang Management Division has a charter that refers to the
mengacu pada Peraturan Otoritas Jasa Keuangan. Financial Services Authority Regulations.
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Profil Kepala Satuan Kerja Manajemen Risiko Profile of Head of Risk Management Division
Ahadi Ahadi
Kepala Satuan Kerja Manajemen Risiko Dan Sistem & Head of Risk Management and System & Procedure
Prosedur Division
Warga Negara Indonesia, berusia 54 tahun, berdomisili di Indonesian citizen, 54 years old, domiciled in Jakarta.
Jakarta. Menjabat sebagai Kepala Satuan Kerja Manajemen Serves as Head of Risk Management and System &
Risiko dan Sistem & Prosedur periode 2020-sekarang Procedure Unit for the 2020-present period based on the
berdasarkan Surat Keputusan Direksi No. 032/SDM/SPB/IV/20 Board of Directors’ Decision Letter No. 032/SDM/SPB/IV/20
tanggal 6 April 2020. dated April 6, 2020.
Meraih gelar Sarjana dari Indonesia Banking SchooI Obtained a Bachelor’s degree from Indonesia Banking
(2022) dan memiliki kompetensi manajemen risiko level School (2022). Has risk management competence level
4 yang dikeluarkan oleh Badan Sertifikasi Manajemen 4 issued by the Risk Management Certification Agency
Risiko (2017) dan Lembaga Sertifikasi Profesi Perbankan (2017) and the Banking Professional Certification Institute
(2021), serta telah memiliki sertifikasi Kepatuhan dan Anti (2021), and already Level 2 Compliance and Anti-Money
Money Laundring Level 2 oleh Lembaga Sertifikasi Profesi Laundering certification held by the Banking Professional
Perbankan dan Forum Komunikasi Direktur Kepatuhan Certification Institute and Banking Compliance Director
Perbankan (2017). Memiliki pengalaman karier sebagai Communication Forum (2017). Had career experience as
Kepala Divisi Manajemen Risiko di PT Bank Nusantara Head of Risk Management Division at PT Bank Nusantara
Parahyangan Tbk MUFG Group (2010-2019) dan Credit Risk Parahyangan Tbk MUFG Group (2010-2019) and Credit Risk
Monitoring di PT Bank Commonwealth (2006-2010). Monitoring at PT Bank Commonwealth (2006-2010).
Saat ini beliau sedang tidak merangkap jabatan di Currently, he has no concurrent positions in any company.
perusahaan mana pun. Beliau tidak memiliki hubungan He does not have any financial, management, and family
keuangan, kepengurusan, dan kekeluargaan dengan relationship with members of Board of Commissioners,
anggota Dewan Komisaris, anggota Direksi, serta Pemegang members of Board of Directors, and Main and Controlling
Saham Utama dan Pengendali. Shareholders.
Komposisi dan Sertifikasi Manajemen Risiko Composition and Risk Management Certification
Bank telah mengikutsertakan jajaran manajemen untuk The Bank enlisted the management to participate in the
berpartisipasi dalam program sertifikasi manajemen risiko risk management certification program and provided
serta memberikan pelatihan penyegaran (refreshment refreshment training for parties who have passed the risk
training) terhadap pihak yang telah lulus program sertifikasi management certification program. Information regarding
manajemen risiko. Informasi terkait sertifikasi manajemen risk management certification in 2023 is as follows:
risiko di tahun 2023, sebagai berikut:
Dewan Komisaris
Jenjang Direksi Pejabat Eksekutif Lain-Lain
Board of Total
Level oard of Directors Executive Officers Others
Commissioners
Jenjang / Level 4 - - 1 131 132
Jenjang / Level 5 - - 14 59 73
Jenjang / Level 6 3 1 1 1 6
Jenjang / Level 7 1 5 - - 6
Total 4 6 16 191 217
Tugas dan Tanggung Jawab Satuan Kerja Duties and Responsibilities of the Risk
Manajemen Risiko Management Division
Satuan Kerja Manajemen Risiko memiliki tugas dan tanggung The Risk Management Division has duties and responsibilities
jawab yang meliputi: which include:
1. Bertanggungjawab terhadap pelaksanaan/penerapan 1. Be responsible for the implementation of Risk
manajemen risiko di Bank dari mulai proses identifikasi, Management in the Bank starting from the process of
pengukuran, pemantauan, dan pengendalian risiko; identifying, measuring, monitoring, and controlling risks;
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2. Mengevaluasi kebijakan, kerangka, dan strategi 2. Evaluate Risk Management policies, frameworks, and
Manajemen Risiko di Bank serta perubahannya termasuk strategies at the Bank and their changes including
strategi manajemen risiko dan contingency plan apabila risk management strategies and contingency plans if
kondisi eksternal tidak normal; external conditions are not normal;
3. Mengoordinasikan penerapan risk management 3. Coordinate the implementation of risk management in
sesuai dengan BASEL Accord II, BASEL III, dan BASEL accordance with BASEL Accord II, BASEL III, and BASEL
III Reforms di Bank; III Reforms at the Bank;
4. Bertanggung jawab terhadap penyusunan risk profile Bank 4. Be responsible for preparing the Bank’s risk profile on a
secara berkala dan melaporkan serta mempresentasikan regular basis and report and present it to the Authority,
ke Otoritas, termasuk namun tidak terbatas pada including but not limited to coordinate assessments and
koordinasi penilaian dan penyusunan tingkat kesehatan compile a risk-based bank rating;
bank berdasarkan risiko (risk based bank rating);
5. Mengoordinasikan perhitungan kebutuhan modal 5. Coordinate the calculation of capital requirements
sesuai profil risiko, termasuk namun tidak terbatas according to the risk profile, including but not limited to
pada penyusunan pedoman Internal Capital Adequacy preparing guidelines for the Internal Capital Adequacy
Assessment Process dan perhitungan kewajiban Assessment Process and calculating the minimum
penyediaan modal minimum sesuai profil risiko capital adequacy requirement according to the risk
secara berkala (per semester); profile periodically (per semester);
6. Memberikan rekomendasi atas hal-hal yang terkait 6. Provide recommendations on matters related to
dengan keputusan-keputusan bisnis yang berbeda business decisions that are different from normal
dari prosedur normal berdasarkan analisa profil risiko, procedures based on risk profile analysis, including
antara lain keputusan pelampauan ekspansi usaha yang decisions to exceed business expansions that are
signifikan dibandingkan dengan rencana bisnis Bank atau significant compared to the Bank’s business plan
pengambilan posisi/eksposur risiko yang melampaui or take positions/risk exposures that exceed the
limit yang ditetapkan (risk appetite & risk tolerance); established limits (risk appetite & risk tolerance);
7. Mengevaluasi dan menyempurnakan prosedur dan 7. Evaluate and improve the procedures and facilities/
sarana/perangkat untuk proses identifikasi, pengukuran, tools for the process of identifying, measuring,
pemantauan, dan pengendalian risiko, termasuk namun monitoring, and controlling risks, including but not
tidak terbatas pada parameter perhitungan inherent risk limited to the inherent risk calculation parameters
dan kualitas penerapan manajemen risiko pada masing- and the quality of risk management implementation
masing risiko; for each risk;
8. Memantau dan menganalisa portofolio (eksposur) 8. Monitor and analyze the risk portfolio (exposure) both
risiko baik secara keseluruhan maupun per jenis as a whole and per type of risk including but not limited
risiko termasuk namun tidak terbatas pada analisa to portfolio analysis and its impact on risk tolerance and
portofolio dan dampaknya terhadap toleransi risiko dan the established limits;
limit yang ditetapkan;
9. Melakukan stress test baik berkala maupun insidentil 9. Conduct stress tests both periodically and incidentally
untuk mengetahui dan sekaligus upaya mitigasi atas to identify and at the same time mitigate the impact
dampak dari implementasi kebijakan dan strategi of the implementation of risk management policies
manajemen risiko terhadap portofolio atau kinerja Bank and strategies on the Bank’s portfolio or performance
secara keseluruhan; as a whole;
10. Melakukan analisa risiko (risk assessment) terhadap 10. Conduct a risk analysis (risk assessment) of the
pedoman yang diusulkan oleh Unit Bisnis atau guidelines proposed by the Business or Operational Unit
Operasional (risk taking unit); (risk taking unit);
11. Mengkaji usulan aktivitas dan/atau produk baru yang 11. Review proposed new activities and/or products
dikembangkan oleh suatu unit tertentu Bank. Pengkajian developed by a particular unit of the Bank. The
difokuskan terutama pada aspek kemampuan Bank assessment is focused primarily on aspects of the
untuk mengelola aktivitas dan/atau produk baru Bank’s ability to manage new activities and/or products
termasuk kelengkapan sistem dan prosedur yang including the completeness of the systems and
digunakan serta dampaknya terhadap eksposur risiko procedures used and their impact on the overall risk
Bank secara keseluruhan; exposure of the Bank;
12. Mengevaluasi akurasi dan validitas data yang 12. Evaluate the accuracy and validity of the data used by
digunakan Bank untuk mengukur risiko bagi Bank yang the Bank to measure risk for Banks using models for
menggunakan model untuk keperluan intern; internal purposes;
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13. Melaksanakan kaji ulang secara berkala dengan 13. Carry out regular reviews with a frequency adjusted
frekuensi yang disesuaikan kebutuhan Bank untuk to the needs of the Bank to ensure: adequacy of risk
memastikan: kecukupan kerangka manajemen risiko, management framework, accuracy of risk assessment
keakuratan metodologi penilaian risiko, dan kecukupan methodology, and adequacy of risk management
sistem informasi manajemen risiko; information system;
14. Menyusun dan mengevaluasi business impact analysis 14. Prepare and evaluate business impact analysis and risk
dan risk assessment terkait dengan perencanaan assessment related to business continuity planning;
business continuity planning;
15. Menumbuhkembangkan dan sekaligus memastikan 15. Develop and at the same time ensure risk culture (risk
budaya risiko (risk awareness) telah terinternalisasi dengan awareness) is properly internalized to all employees,
baik kepada seluruh karyawan, termasuk berkoordinasi including coordinating with the Internal Audit Division
dengan Satuan Kerja Audit Intern terkait root cause analysis regarding root cause analysis of the Internal Audit
atas temuan pemeriksaan Satuan Kerja Audit Intern; dan Division audit findings; and
16. Bertindak sebagai narahubung (liaison officer) untuk 16. Act as a liaison officer for the Bank’s risk management
permasalahan risk management Bank bagi pihak issues for both internal and external parties.
internal maupun eksternal.
Laporan Pelaksanaan Kerja Satuan Kerja Report on the Implementation of Risk
Manajemen Risiko Management Division’s Work
Satuan Kerja Manajemen Risiko telah melaksanakan beberapa The Risk Management Division carried out several activities
kegiatan yang menjadi tugas dan tanggung jawabnya di which were its duties and responsibilities throughout 2023,
sepanjang tahun 2023, sebagai berikut: as follows:
1. Menetapkan rencana strategis pengelolaan risiko 1. Establishing a strategic risk management plan related to
berkaitan dengan RBB; RBB;
2. Melakukan evaluasi dan pengajuan penetapan untuk 2. Evaluating and submitting decisions for approval by
disetujui oleh Direksi atas limit risk appetite dan risk the Board of Directors regarding risk appetite and risk
tolerance sesuai dengan kebijakan strategis yang tolerance limits in accordance with strategic policies
dituangkan dalam RBB; outlined in RBB;
3. Melakukan tinjauan ulang dan mengajukan penetapan 3. Reviewing and proposing determination of parameters
parameter penilaian profil risiko dan tingkat kesehatan for assessing the Bank's risk profile and soundness level
Bank untuk kemudian disetujui Direksi; for approval by the Board of Directors;
4. Melakukan penilaian mandiri atas profil risiko dan 4. Carrying out periodic independent assessment of risk
tingkat kesehatan Bank secara periodik; profile and soundness level of the Bank;
5. Melakukan penilaian dan pelaporan kecukupan 5. Assessing and reporting the Bank's capital adequacy
penyediaan modal minimum Bank berdasarkan risiko based on risk and internal capital adequacy assessment
dan internal capital adequacy assessment process; process;
6. Melakukan perhitungan dan pelaporan aset tertimbang 6. Calculating and reporting risk-weighted assets (RWA) for
menurut risiko (ATMR) untuk risiko operasional, kredit operational, credit, and market risks in accordance with
dan pasar sesuai Basel III Reforms; Basel III Reforms;
7. Melakukan perhitungan penerapan liquidity coverage 7. Calculating the application of liquidity coverage ratio
ratio (LCR) dan net stable funding ratio (NSFR) sebagai (LCR) and net stable funding ratio (NSFR) as a process of
proses identifikasi dan pengukuran kecukupan risiko identifying and measuring the adequacy of liquidity risk;
likuiditas;
8. Membuat stress test, baik secara periodik 6 bulanan 8. Conducting stress test, either periodically every 6
maupun secara khusus sesuai kebutuhan atau months, specifically as required, or based on the
berdasarkan permintaan regulator; regulator’s request;
9. Mengembangkan tolls, formula, dan model stress test 9. Developing tolls, formulas, and stress test models for
untuk risiko kredit, pasar (risiko nilai tukar dan suku credit, market risks (exchange rate and interest rate
bunga), dan likuiditas; risks), and liquidity;
10. Melakukan pengembangan proses penilaian dan 10. Developing assessment and reporting process for
pelaporan untuk risiko operasional yang implementasinya operational risks of which their implementations are
dituangkan kedalam sistem informasi manajemen risiko outlined in risk management information system
(SIMaRi) modul operasional risk self assessment (ORSA) (SIMaRi), operational risk self assessment (ORSA)
dan loss event database (LED); module, and loss event database (LED);
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11. Melakukan tinjauan, kajian, dan validasi penggunaan 11. Reviewing, studying, and validating the use of models in
model dalam rangka implementasi PSAK 71; the context of implementing PSAK 71;
12. Melakukan cyber risk assessment dalam rangka 12. Carrying out cyber risks assessment to establish
membangun ketahanan dan pengelolaan risiko siber resilience and manage cyber risks in accordance with
sesuai dengan regulasi; regulations;
13. Melakukan koordinasi dengan Unit Kerja IT dalam 13. Coordinating with IT Division in preparing the digital
mempersiapkan digital maturity assessment; maturity assessment;
14. Melakukan evaluasi dan review business impact analysis 14. Conducting evaluation and review of business impact
(BIA) dan risk assessment (RA) terkait dengan business analysis (BIA) and risk assessment (RA) related to
continuity planning; business continuity planning;
15. Memperkuat sumber daya manusia diinternal Satuan Kerja 15. Strengthening internal human resources in Risk
Manajemen Risiko termasuk melakukan upaya rekrutmen Management Division, including making efforts to
karyawan yang kompeten dibidang IT Risk untuk recruit competent employees in IT Risk to support digital
menunjang layanan/bisnis digital (proses identifikasi, services/business (risk identification, measurement,
pengukuran, pemantauan, dan pengendalian risiko); monitoring, and control processes);
16. Melakukan sosialisasi dalam rangka meningkatkan 16. Carrying out periodic dissemination to increase risk
budaya sadar risiko dalam organisasi yang dilakukan awareness culture in the organization; and
secara periodik; dan
17. Melakukan sertifikasi manajemen risiko untuk seluruh 17. Carrying out risk management certification for all
pegawai sesuai dengan regulasi. employees in accordance with regulations.
Pengembangan Kompetensi Satuan Kerja Competency Development of the Risk
Manajemen Risiko Management Division
Dalam rangka mendukung kinerja dan menambah wawasan To support performance and increase insight of the risk
pengelola manajemen risiko, Perseroan mengikutsertakan management managers, the Company involves Risk
personel Satuan Kerja Manajemen Risiko dalam berbagai Management Division personnel in various training,
pelatihan, workshop dan seminar. Program pengembangan workshops, and seminars. The competency development
kompetensi yang diikuti Satuan Kerja Manajemen Risiko programs, attended by Risk Management Division throughout
Jasa sepanjang tahun 2023 sebagai berikut: 2023, are as follows:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Ketentuan Bank Umum mengenai Kewajiban Penyediaan Modal Minimum (KPMM) dan
Aktiva Tertimbang Menurut Risiko (ATMR) untuk Risiko Pasar Basel III Reforms Februari Otoritas Jasa Keuangan
Commercial Bank Provisions regarding Capital Adequacy Ratio (KPMM) and Risk Weighted February Financial Services Authority
Assets (ATMR) for Market Risk Basel III Reforms
Surat Edaran Otoritas Jasa Keuangan tentang Sertifikasi Manajemen Risiko Februari Otoritas Jasa Keuangan
Financial Services Authority Circular on Risk Management Certification February Financial Services Authority
Surat Edaran Otoritas Jasa Keuangan tentang Keamanan Siber Februari Otoritas Jasa Keuangan
Financial Services Authority Circular on Cyber Security February Financial Services Authority
Training Internal Audit ISO 27001 Maret Internal (vendor/konsultan)
Internal Audit Training of ISO 27001 March Internal (vendor/consultant)
Pengelolaan Manajemen Risiko Teknologi berdasarkan Peraturan Otoritas Jasa Keuangan
No. 11/POJK.03/2022 Mei Otoritas Jasa Keuangan
Management of Technology Risk Management based on Financial Services Authority May Financial Services Authority
Regulation No. 11/POJK.03/2022
Membangun Keyakinan Nasabah Aset Digital dari Risiko Siber Mei
OJK Institute
Establishing Digital Asset Customer Confidence from Cyber Risk May
Cloud Day Indonesia: Akselerasi Transformasi Digital Mei
AWS Core Service Training
Cloud Day Indonesia: Accelerating Digital Transformation May
Dampak Penerapan Cloud Computing di Industri Jasa Keuangan Juni
OJK Institute
Impact of Applying Cloud Computing in Financial Services Industry June
Ikatan Sarjana Ekonomi
Perlindungan Konsumen terhadap Kejahatan Keuangan Digital Juni Indonesia
Consumer Protection against Digital Financial Crime June Association of Indonesian
Economics Scholars
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Penguatan Sektor Perbankan Juni
OJK Institute
Getting to Know More about Regulations on P2SK Law in Strengthening Banking Sector June
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Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Rancangan Surat Edaran Otoritas Jasa Keuangan tentang Perhitungan Permodalan untuk
Eksposur Bank terhadap Lembaga Central Counterparty dan Rancangan Surat Edaran
Otoritas Jasa Keuangan tentang Persyaratan Margin untuk Transaksi Derivatif yang tidak
Dikliringkan melalui Lembaga Central Counterparty Juni Otoritas Jasa Keuangan
Draft of Financial Services Authority Circular on Capital Calculations for Bank Exposure June Financial Services Authority
to Central Counterparty Institution and Draft of Financial Services Authority Circular on
Margin Requirements for Derivative Transactions that are not Cleared through Central
Counterparty Institution
Peluang Perdagangan Karbon dalam Upaya Dekarbonisasi Juli
OJK Institute
Opportunities of Carbon Trading in Decarbonization July
Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Penguatan Industri Keuangan
NonBank (IKNB) Agustus
OJK Institute
Getting to Know More about the Regulations on P2SK Law in Strengthening Non-Bank August
Financial Industry (IKNB)
Agustus
Webinar Leadership in Changing Atmosphere OJK Institute
August
Pemanfaatan Internet of Things (IOT) di Industri Perbankan September
OJK Institute
Utilization of the Internet of Things (IOT) in Banking Industry September
Peluang dan Tantangan Fintech P2P Lending di Era Undang-Undang P2SK September
OJK Institute
Opportunities and Challenges of Fintech P2P Lending in the Era of P2SK Law September
Save the Planet: The Role of Financial Sector to Support Carbon Reduction and Electric September
OJK Institute
Vehicles Development September
Securing The Future of Digital Ecosystem Navigating Regulation of Approval Application and September
Bank Indonesia
Cyber Resilience in Payment System September
Membedah Individual Risk Assessment & Risk Enterprise terkait Program Anti Pencucian
Uang dan Pencegahan Pendanaan Terorisme (APU PPT) dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal (PPPSPM) Oktober
Genesis (vendor)
In-Depth Review of Individual Risk Assessment & Enterprise Risk related to Anti-Money October
Laundering and Counter-Terrorist Financing (AML CFT) and Counter-Proliferation Financing
of Weapons of Mass Destruction (CPF) Program
Oktober
End to End Treasury Transaction Process Vendor
October
Penilaian Profil Risiko Risk Profile Assessment
Sesuai dengan Peraturan Otoritas Jasa Keuangan tentang In accordance with the Financial Services Authority
Penerapan Manajemen Risiko bagi Bank Umum, tingkat Regulation on the Implementation of Risk Management
kesehatan Bank, dan peraturan-peraturan pelaksanaannya, for Commercial Banks, the Bank’s soundness level, and its
Perseroan melakukan penilaian profil risiko. Hasil penilaian implementing regulations, the Company conducts a risk
profil risiko Bank per Desember 2023 mempunyai peringkat profile assessment. The Bank’s risk profile assessment
Profil Risiko Peringkat Komposit 2 (PK2) yang ditunjukkan results as of December 2023 indicated a Risk Profile rating of
sebagai berikut: Composite 2 (PK2), which is shown as follows:
Penilaian Desember 2023
December 2023 Assessment
Jenis Risiko Kualitas Penerapan
Type of Risk Risiko Inheren Manajemen Risiko Tingkat Risiko
Inherent Risk Quality of Risk Management Level of Risk
Implementation
Kredit
Low to Moderate Satisfactory PK 2
Credit
Likuiditas
Low Satisfactory PK 2
Liquidity
Pasar
Low to Moderate Satisfactory PK 2
Market
Operasional
Moderate Satisfactory PK 2
Operational
Hukum
Low Satisfactory PK 2
Law
PT Bank Ganesha Tbk
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Penilaian Desember 2023
December 2023 Assessment
Jenis Risiko Kualitas Penerapan
Type of Risk Risiko Inheren Manajemen Risiko Tingkat Risiko
Inherent Risk Quality of Risk Management Level of Risk
Implementation
Reputasi
Low to Moderate Satisfactory PK 2
Reputation
Stratejik
Low to Moderate Satisfactory PK 2
Strategic
Kepatuhan
Low to Moderate Satisfactory PK 2
Compliance
Peringkat Profil Risiko
Low to Moderate Satisfactory PK 2
Risk Profile Rating
Upaya Peningkatan Budaya Risiko Efforts to Improve Risk Culture
Perseroan senantiasa menerapkan budaya sadar risiko The Company constantly implements risk awareness
dalam seluruh kegiatan operasional dan bisnis untuk culture in all operational and business activities to mitigate
memitigasi risiko-risiko yang berpotensi untuk mengganggu risks that potentially disrupt the Company’s sustainability.
keberlanjutan Perseroan. Budaya sadar risiko diterapkan The risk awareness culture is applied at all levels, from the
di seluruh lapisan, baik pada lapisan tertinggi organisasi highest organization levels to all employees. Bank Ganesha’s
hingga seluruh karyawan. Adapun upaya Bank Ganesha efforts to increase the risk awareness culture are performed
untuk meningkatkan budaya sadar risiko dilakukan melalui: through:
1. Induksi untuk karyawan baru mengenai risk awareness; 1. Induction for new employees regarding risk awareness;
2. Sosialisasi secara inhouse untuk kepala divisi/bagian/ 2. In-house dissemination for division/section/branch
cabang mengenai ketahanan dan keamanan dalam heads regarding resilience and security in facing cyber
menghadapi risiko siber; serta risks; and
3. Sosialisasi melalui email Satuan Kerja Manajemen Risiko 3. Dissemination through email from the Risk Management
mengenai beberapa bahasan, antara lain minimalisasi Division regarding several topics, including minimizing
denda otoritas, memastikan keamanan password, bijak authority fine, ensuring password security, using
menggunakan corporate email, mencegah ransomware, corporate email wisely, preventing ransomware,
infected email, dan dual control/four eyes’ principles infected email, and dual control/four eyes' principles
concept dan budaya digital. concept and digital culture.
PT Bank Ganesha Tbk
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Pengungkapan Permodalan
Disclosure of Capital
Bank Ganesha memiliki kecukupan modal dan struktur Bank Ganesha has capital adequacy and strong capital
permodalan yang kuat sebagai penopang pengembangan structure to support the development of the Bank’s
ekspansi usaha Bank, baik saat ini maupun di masa business expansion, both now and in the future. The
mendatang. Pemenuhan Bank terhadap berbagai ketentuan Bank’s compliance with various regulatory provisions
regulator terkait permodalan dilakukan untuk memastikan regarding capital is conducted to ensure that the Bank’s
agar struktur permodalan Bank telah comply dan efisien. capital structure is compliant and efficient. Pursuant to the
Sesuai dengan Peraturan Otoritas Jasa Keuangan No. 27 Financial Services Authority Regulation No. 27 of 2022 dated
Tahun 2022 tanggal 26 Desember 2022 tentang Perubahan December 26, 2022, on Second Amendment to Financial
Kedua atas Peraturan Otoritas Jasa Keuangan No. 11/ Services Authority Regulation No. 11/POJK.03/2016 on
POJK.03/2016 Kewajiban Penyediaan Modal Minimum Bank Minimum Capital Adequacy Requirement for Commercial
Umum, struktur permodalan Bank Ganesha terdiri dari: Banks, Bank Ganesha’s capital structure consists of:
1. Modal inti (tier 1), yang meliputi: 1. Core capital (tier 1), which includes:
a. Modal inti utama (common equity tier 1); a. Prime core capital (common equity tier 1);
b. Modal inti tambahan (additional tier 1); dan b. Additional core capital (additional tier 1); and
2. Modal pelengkap (tier 2). 2. Supplementary capital (tier 2).
Profil permodalan Bank Ganesha dalam 2 tahun terakhir Bank Ganesha’s capital profile in the last 2 years is described
diuraikan sebagai berikut: as follows:
(dalam jutaan Rupiah / in millions of Rupiah)
Jenis Modal 2023 2022 Type of Capital
Modal Inti 3.103.747 3.068.532 Core Capital
Modal Pelengkap 37.662 31.389 Supplementary Capital
Jumlah Modal 3.141.409 3.099.921 Total Capital
Dengan struktur permodalan tersebut, rasio Kewajiban With such capital structure, the individual Minimum
Penyediaan Modal Minimum (KPMM) pada tanggal Capital Adequacy Ratio (CAR) on December 31, 2023
31 Desember 2023 secara individual menjadi sebesar was 94.38% compared to that of previous year of
94,38% dibandingkan tahun sebelumnya sebesar 106,10%. 106.10%.
PT Bank Ganesha Tbk
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Pengungkapan Eksposur Risiko
Disclosure of Risk Exposure
Sesuai dengan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
No. 18/POJK.03/2016 tentang Penerapan Manajemen Risiko No. 18/POJK.03/2016 on Implementation of Risk Management
bagi Bank Umum, Bank menyampaikan laporan profil risiko for Commercial Banks, the Bank submits quarterly risk
ke Otoritas Jasa Keuangan per triwulan yang memuat profile reports to the Financial Services Authority, containing
tentang eksposur risiko kredit, likuiditas, pasar, operasional, credit, liquidity, market, operational, legal, strategic,
hukum, stratejik, reputasi, dan kepatuhan. reputation, and compliance risk exposures.
Risiko Kredit Credit Risk
Risiko Kredit - Pengungkapan Kualitatif Umum Credit Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Risiko Kredit adalah risiko kerugian keuangan yang timbul Credit Risk is the risk of financial loss arising from debtors
akibat debitur dan/atau pihak lain gagal memenuhi kewajiban and/or other parties failing to fulfill their contractual
kontraktualnya kepada Bank. obligations to the Bank.
Implementasi Risiko Kredit Credit Risk Implementation
Penerapan manajemen risiko pelaksanaan kegiatan The Company’s credit risk management is implemented
pengelolaan risiko kredit Perseroan dilakukan berdasarkan based on the provisions of Financial Services Authority
pada ketentuan Otoritas Jasa Keuangan, yaitu Peraturan Regulation No. 18/POJK.03/2016 and Financial Services
Otoritas Jasa Keuangan No. 18/POJK.03/2016 dan Surat Authority Circular No. 34/SEOJK.03/2016 on Implementation
Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/2016 of Risk Management for Commercial Banks.
tentang Penerapan Manajemen Risiko bagi Bank Umum.
Manajemen Risiko Kredit meliputi proses end to end dan Credit Risk Management includes end-to-end processes and
kriteria penyaluran kredit, organisasi dan persetujuan, lending criteria, organization and approval, margin setting,
penetapan margin, pemantauan, proses manajemen monitoring, non-performing loan management process,
kredit bermasalah, dan manajemen portofolio. Strategi and portfolio management. The credit risk management
manajemen risiko kredit harus dapat mencakup seluruh strategy must be able to cover all activities that have
aktivitas yang memiliki eksposur risiko kredit yang signifikan significant credit risk exposure and be in line with the Bank’s
dan sejalan dengan tujuan Bank. objectives.
Perseroan mengelola risiko kredit pada level transaksional The Company manages credit risk at the transactional
dan portofolio, aktivitas ini meliputi proses identifikasi, and portfolio level. This activity includes the process of
pengukuran, pemantauan, dan kontrol terhadap risiko identifying, measuring, monitoring, and controlling credit
kredit, sehingga model bisnis Perseroan tercermin pada risk, so that the Company’s business model is reflected in
profil Risiko Kredit. the Credit Risk profile.
Kriteria dan pendekatan dalam menetapkan kebijakan Criteria and approaches in establishing credit risk
manajemen risiko kredit dan limit risiko kredit, meliputi: management policies and credit risk limits, include:
1. Proses identifikasi risiko kredit dilakukan baik secara 1. The process of identifying credit risk is carried out
individual maupun secara portofolio untuk dapat both individually and in a portofolio in order to be
dilakukan pemetaan risiko dan faktor-faktor yang able to map risks and factors that have the potential to
berpotensi dapat meningkatkan risiko kredit. Identifikasi increase credit risk. Best practice individual credit risk
risiko kredit individual secara best practice dilakukan identification is carried out using the screening method
dengan metode screening atau pun risk acceptance criteria or risk acceptance criteria which include the economic/
yang memuat sektor ekonomi/industri, calon debitur, industrial sector, prospective debtors, collateral, and
agunan, dan kinerja usaha yang dapat dibiayai selanjutnya business performance that can be financed for further
untuk dilakukan analisa menggunakan pendekatan 5C; analysis using the 5C approach;
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2. Pengukuran risiko kredit baik secara individual maupun 2. Measurement of credit risk both individually and in
portofolio dilakukan dengan tujuan untuk mengetahui a portfolio is carried out with the aim of knowing the
potensi default calon debitur maupun portofolio, yang default potential of prospective debtors and portfolios,
selanjutnya atas eksposur risiko tersebut dikendalikan which in turn controls risk exposure through setting
melalui penetapan limit risiko (sektor ekonomi dan risk limits (economic and industrial sectors, products,
industri, produk, kewenangan persetujuan, konsentrasi approval authority, portfolio concentration, LAR, NPL,
portofolio, LAR, NPL, dll) sejalan dengan sasaran dan etc.) in line with the overall goals and business strategy
strategi bisnis Perseroan secara keseluruhan; of the Company;
3. Melakukan pemantauan risiko kredit secara harian 3. Monitoring credit risk on a daily basis in an effort to
dalam upaya memberikan informasi perkembangan provide information on developments in loan quality
kualitas kredit dan sensitivity analysis terhadap potensi and sensitivity analysis on the potential credit risk that
risiko kredit yang akan dihadapi Bank, yang disampaikan will be faced by the Bank, which is submitted to the
kepada Direksi dan Unit kerja terkait; Board of Directors and related divisions;
4. Melakukan stress testing secara berkala terhadap potensi 4. Conducting periodic stress testing of potential decline
penurunan kualitas kredit khususnya untuk debitur in credit quality, especially for debtors restructuring due
restrukturisasi dampak COVID-19 untuk mengetahui to the impact of COVID-19 to determine the adequacy
kecukupan CKPN, dampak terhadap kinerja profit dan of CKPN, the impact on profit performance and bank
modal bank; dan capital; and
5. Meningkatkan fungsi pengendalian internal melalui 5. Improving the internal control function through risk
opini risiko dari Satuan Kerja Manajemen Risiko dan opinion from the Risk Management Division and
opini kepatuhan dari Satuan Kerja Kepatuhan terkait compliance opinion from the Compliance Division
dengan proposal kredit sesuai dengan limit tertentu. related to credit proposals according to certain limits.
Perseroan telah memiliki kebijakan pengelolaan risiko The Company already has a credit concentration risk
konsentrasi kredit dalam bentuk pedoman penetapan management policy in the form of guidelines for determining
limit risiko kredit. Pedoman tersebut ditujukan untuk credit risk limits. The guidelines are intended to set credit
menetapkan limit risiko kredit pada level portofolio atau risk limits at the portfolio level or the Bank level in overall,
level Bank secara keseluruhan yang dilaksanakan untuk which are implemented for all of the Company’s credit risk
seluruh produk dan aktivitas Perseroan yang berisiko kredit, products and activities, by considering the ability of capital
dengan tetap memperhatikan kemampuan modal untuk to absorb risks or losses that arise, and the level of exposure.
menyerap risiko atau kerugian yang timbul, dan tinggi Determination of credit risk limits aims to reduce risks
rendahnya eksposur. Penetapan limit risiko kredit bertujuan arising from the concentration of loan disbursement.
untuk mengurangi risiko yang ditimbulkan karena adanya
konsentrasi penyaluran pinjaman.
Penerapan manajemen risiko kredit di Bank Ganesha Bank Ganesha‘s credit risk management is implemented
dilakukan melalui desain struktur organisasi yang through the design of an organizational structure that
menggambarkan keterlibatan seluruh pihak yang terkait describes the involvement of all parties related to credit risk
manajemen risiko kredit (Dewan Komisaris, Direksi, Komite management (Board of Commissioners, Board of Directors,
Kredit, Satuan Kerja Kepatuhan, Satuan Kerja Manajemen Credit Committee, Compliance Division, Risk Management
Risiko, dan Satuan Kerja Audit Intern). Division, and Internal Audit Division).
1. Komisaris bertanggung jawab dalam melakukan 1. The Board of Commissioners is responsible for periodic
persetujuan dan peninjauan berkala atau sekurangnya or at least annual approval and review of the credit
secara tahunan mengenai strategi kebijakan risiko kredit. risk policies and strategies. These strategies and
Strategi dan kebijakan tersebut harus mencerminkan batas policies must reflect the Bank’s tolerance limits for risk
toleransi Bank terhadap risiko dan merupakan pendekatan and constitute a sustainable approach by observing
yang berkesinambungan dengan memperhatikan kondisi economic conditions and other components that affect
perekonomian dan komponen lain yang memengaruhi the composition and credit portfolio; and
komposisi serta portofolio kredit; dan
2. Direksi memiliki tanggung jawab atas implementasi
strategi dan kebijakan risiko kredit serta 2. The Board of Directors is responsible for implementing
mengembangkan prosedur identifikasi, pengukuran, credit risk strategies and policies and developing credit
pemantauan, dan pengendalian risiko kredit, yang risk identification, measurement, monitoring, and
mencakup penerapan standar pemberian kredit yang control procedures, including implementing sound credit
sehat, memantau, serta mengendalikan risiko kredit, provision standards, monitoring and controlling credit
identifikasi, dan penanganan kredit bermasalah. risk, identifying, and handling non-performing loans.
PT Bank Ganesha Tbk
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Dalam rangka mengelola risiko kredit, Perseroan telah In order to manage credit risk, the Company has established
menetapkan beberapa prinsip prudential banking yang several prudential banking principles which are reflected
tercermin dalam kebijakan perkreditan, tata cara penilaian in credit policies, procedures for assessing credit quality,
kualitas kredit, pengelolaan, dan proses putusan kredit, management, and credit decision process, including the
antara lain berupa pemisahan fungsi pejabat kredit separation of functions of credit officers between credit
antara pemrakarsa dan pemutus kredit, penerapan initiators and credit decision-makers, implementation of the
four eyes principle, penerapan credit scoring system four eyes principle, implementation of a credit scoring system
untuk kredit konsumsi, dan pemisahan pengelolaan kredit for consumer credit, and separation of non- performing loans
bermasalah. management.
Pengendalian Risiko Kredit dilakukan melalui berbagai Credit Risk Control is carried out through various risk
kontrol risiko yang telah tertuang dalam prosedur pemberian controls that have been contained in credit granting
kredit yang diatur sejak proses permohonan kredit, procedures that are regulated from the credit application
pemantauan, restrukturisasi, sampai dengan penyelesaian process, monitoring, restructuring, to the settlement of non-
kredit bermasalah. Sistem informasi manajemen risiko performing loans. The credit risk management information
kredit memberikan informasi kepada Komisaris, Direksi, dan system provides information to Commissioners, Directors,
seluruh tingkatan manajemen dalam melaksanakan tugas and all levels of management in carrying out their duties
dan tanggung jawabnya, termasuk memantau eksposur and responsibilities, including monitoring actual exposures
aktual terhadap limit yang ditetapkan telah mendekati atau to the established limits that are approaching or exceeding
melebihi limit yang perlu mendapat perhatian Direksi. limits that require the attention of the Board of Directors.
Perseroan memiliki data seluruh eksposur kredit debitur The Company has data on all debtors’ credit exposure
secara grup dan individual serta melaporkannya kepada as a group and individually and reports it to the Board
Direksi. Sistem informasi yang digunakan menjadi media bagi of Directors. The information system used is a medium
Direksi untuk melakukan identifikasi terhadap konsentrasi for the Board of Directors to identify the concentration
portofolio kredit, serta dikaji secara berkala guna memastikan of loan portfolio, and is reviewed periodically to ensure
kesesuaiannya dengan kompleksitas usaha Bank. compliance with the Bank’s business complexities.
Risiko Likuiditas Liquidity Risk
Pengelolaan risiko likuiditas bertujuan untuk meminimalkan Liquidity risk management aims to minimize the possibility of
kemungkinan ketidakmampuan Perseroan dalam memperoleh the Company’s inability to obtain cash flow funding sources
sumber pendanaan arus kas dan membangun kekuatan and build the structural liquidity strength of the Bank’s
liukuiditas struktural neraca Bank untuk mendukung balance sheet to support long-term and sustainable growth.
pertumbuhan secara jangka panjang dan berkesinambungan.
Manajemen Risiko Likuiditas (LIQA) Bank secara Liquidity Risk Management (LIQA) of the Bank,
Individu Individually
Risiko likuiditas adalah risiko akibat ketidakmampuan Liquidity risk is the risk due to the inability to meet due
untuk memenuhi kewajiban yang jatuh tempo dari sumber obligations from cash flow funding sources and/or from high
pendanaan arus kas dan/atau dari aset berlikuiditas tinggi liquidity assets that can be pledged, without interfering with
yang dapat diagunkan, tanpa menggangggu aktivitas dan the Bank’s activities and financial conditions.
kondisi keuangan Bank.
Implementasi Rasio Likuiditas Liquidity Ratio Implementation
Perseroan mengelola risiko likuiditas agar dapat memenuhi The Company manages liquidity risk in order to fulfill every
setiap kewajiban finansial sesuai perjanjian secara tepat financial obligation according to the agreement in a timely
waktu, serta dapat memelihara tingkat likuiditas yang manner, and to maintain an adequate and optimal liquidity
memadai dan optimal. Untuk mendukung pengelolaan level. To support liquidity management, the Company
likuiditas, Perseroan menetapkan kebijakan dan pedoman establishes liquidity policies and guidelines which include
likuiditas yang mencakup manajemen likuiditas, liquidity management, optimal maintenance of liquidity
pemeliharaan cadangan likuiditas yang optimal, penetapan reserves, establishment of funding strategies, early warning
strategi pendanaan, sistem peringatan dini, proyeksi arus systems, cash flow projections, maturity profiles, determination
kas, profil maturitas, penetapan limit likuiditas, dan rencana of liquidity limits, and contingency funding plan.
pendanaan darurat (contingency funding plan).
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Kebijakan ini bertujuan untuk memastikan kecukupan dana This policy aims to ensure sufficient daily funds to meet
harian dalam memenuhi kewajiban pada kondisi normal obligations under normal conditions and crisis conditions
maupun kondisi krisis secara tepat waktu dari berbagai sumber in a timely manner from various available funding sources,
dana yang tersedia, termasuk memastikan ketersediaan aset including ensuring the availability of high-quality liquid
likuid berkualitas tinggi. Strategi pendanaan diutamakan assets. The priority funding strategy comes from collecting
berasal dari penghimpunan dana pihak ketiga yang memiliki third-party funds that have a sound, stable, and sustainable
struktur yang sehat, stabil, dan sustainable. structure.
Untuk memperoleh gambaran mengenai kondisi likuiditas To obtain an overview of actual liquidity conditions, the
yang aktual, hasil pengukuran menggunakan rasio likuiditas measurement results using liquidity ratios are analyzed in
dianalisis lebih mendalam dan dikaitkan dengan informasi more depth and linked with the latest qualitative information,
kualitatif terkini, sehingga menghasilkan kesimpulan yang resulting in reasonable and comprehensive conclusions.
wajar dan komprehensif. Alat pengukur risiko likuiditas yang Liquidity risk measurement tools used are cash flow
digunakan adalah proyeksi arus kas, profil maturitas, rasio projections, maturity profiles, liquidity ratios, and liquidity risk
likuiditas, dan stress test risiko likuiditas. stress tests.
Upaya meningkatkan ketahanan likuditas jangka pendek Efforts to increase short-term and long-term liquidity
dan jangka panjang. Perseroan melakukan uji ketahanan resilience. The Company conducts liquidity resilience tests
likuiditas terhadap potensi maximum cashoutflow pattern on the potential maximum cashoutflow pattern to meet
untuk memenuhi kebutuhan likuiditas selama periode liquidity needs for the next 30 days in a stress test scenario
30 hari ke depan dalam skenario stress test dengan tetap while maintaining optimal liquidity reserves and stability of
memelihara liquidity reserves dan stabilitas dana pihak third-party funds.
ketiga secara optimal.
Risiko Pasar Market Risk
Risiko Pasar - Pengungkapan Kualitatif Umum Market Risk - General Qualitative Disclosures of
Bank secara Individu the Bank, Individually
Risiko pasar merupakan risiko kerugian pada posisi Market risk is the risk of loss on balance sheet and off-
neraca dan rekening administratif serta transaksi derivatif balance sheet positions as well as derivative transactions
akibat perubahan secara keseluruhan kondisi pasar. due to changes in overall market conditions. Market
Variabel pasar yang dikelola oleh Bank terdiri risiko suku variables managed by the Bank consist of interest rate risk
bunga dan risiko nilai tukar. and exchange rate risk.
Divisi Treasury sebagai risk taking unit dalam melakukan The Treasury Division acts as a risk-taking unit in conducting
aktivitas transaksi treasury dengan tetap memperhatikan treasury transaction activities while adhering to the principle
prinsip kehati-hatian dan berpegang pada pedoman internal of prudence, internal guidelines, and external regulations.
dan peraturan eksternal. Perseroan telah memiliki Kebijakan The Company already has a Market Risk Management Policy
Manajemen Risiko Pasar serta Kebijakan dan Pedoman and Treasury Transaction Policies and Guidelines. As market
Transaksi treasury. Sebagai pengendalian risiko pasar risk control in the Treasury Division, the Company has set
pada Divisi Treasury, Perseroan telah menetapkan limit risk risk appetite and risk tolerance limits proposed by the Risk
appetite dan risk tolerance yang diusulkan oleh Satuan Kerja Management Division.
Manajemen Risiko.
Proses implemetasi risiko pasar dilakukan melalui proses The market risk process is carried out through a process of
identifikasi, pengukuran, pemantauan, dan pengendalian identifying, measuring, monitoring, and controlling market
risiko pasar dilakukan oleh unit yang independen dari unit risk, conducted by a unit that is independent from the
bisnis. Identifikasi risiko pasar dilakukan pada seluruh business unit. Market risk is identified on all new activities
aktivitas dan produk baru. Dalam proses pengukuran and products. In measuring market risk, the Company uses
risiko pasar Perseroan menggunakan metode standar standard methods and internal methods. The standard
dan metode internal. Metode standar digunakan untuk method is used for calculating the capital adequacy ratio for
menghitung kewajiban penyediaan modal minimum risiko market risk, while interest rate risk is measured to determine
pasar, sementara pengukuran risiko suku bunga untuk the impact of changes in interest rates on net interest income
mengetahui dampak perubahan suku bunga terhadap net and economic value using Interest Rate Risk in The Banking
interest income dan economic value menggunakan Interest Book (IRRBB) and exchange rate risk to determine potential
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Rate Risk in The Banking Book (IRRBB) dan risiko nilai tukar loss due to exchange rate movements using variance
untuk mengetahui potensi kerugian yang disebabkan covariance method.
karena adanya pergerakan nilai tukar menggunakan metode
variance covariance.
Satuan Kerja Manajemen Risiko melakukan monitoring The Risk Management Division monitors the Net Open
terhadap Posisi Devisa Neto. Perseroan telah menggunakan Position. The Company has used the e-treasury system
sistem e-treasury untuk mendukung aktivitas transaksi to support treasury transaction activities and provide
treasury serta menyediakan informasi portofolio treasury treasury portfolio information in facilitating the market
dalam memudahkan proses pemantauan risiko pasar risk monitoring process to be more efficient and effective.
menjadi lebih efisien dan efektif. Satuan Kerja Audit The Internal Audit Division conducts internal audits at the
Intern melakukan internal audit di Divisi Treasury untuk Treasury Division to ensure that internal control over market
memastikan pengendalian internal risiko pasar telah sesuai risk complies with the established policies and guidelines.
dengan kebijakan dan pedoman yang telah ditetapkan.
Risiko Operasional Operational Risk
Kejadian risiko operasional merupakan kejadian risiko yang Operational risk events are risk events inherent in every
melekat pada setiap aktivitas proses bisnis operasional bank operational business process carried out by the Bank
bank yang dijalankan Bank yang dapat berpotensi memicu which can potentially trigger reputation risk, legal risk,
risiko reputasi, risiko hukum, risiko kepatuhan, serta risiko compliance risk, and other risks if not managed properly.
lainnya apabila hal tersebut tidak dikelola dengan baik.
Identifikasi risiko operasional yang dilakukan Perseroan Operational risk is identified by the Company by using
menggunakan aplikasi Operational Risk Self Assessment the Operational Risk Self Assessment and Loss Event
dan aplikasi Loss Event Database untuk pengendalian risiko Database applications for operational risk control. While the
operasional. Sedangkan pengukuran risiko operasional measurement of operational risk in calculating minimum
dalam menghitung kecukupan penyediaan modal capital adequacy is carried out using the Basic Indicator
minimum dilakukan dengan menggunakan metode Basic Approach method.
Indicator Approach.
Risiko Operasional - Pengungkapan Kualitatif Operational Risk - General Qualitative
Umum Bank secara Individu Disclosures of the Bank, Individually
Risiko operasional adalah risiko terjadinya kerugian Operational risk is the risk of loss caused by inadequate and/
yang disebabkan oleh ketidakcukupan dan/atau tidak or non-functioning internal processes, human error, system
berfungsinya proses internal, kesalahan manusia, kegagalan failure, or external events.
sistem, atau adanya kejadian-kejadian eksternal.
Implementasi Risiko Operasional Operational Risk Implementation
Penerapan manajemen risiko operasional ditujukan untuk The implementation of operational risk management is
mengelola eksposur risiko operasional yang berpotensi aimed at managing operational risk exposures that have
menimbulkan kerugian keuangan maupun non-keuangan the potential to cause financial and non-financial losses
bagi Perseroan. to the Company.
Penerapan manajemen risiko operasional di antaranya Implementation of operational risk management,
dilaksanakan dan dipantau melalui perangkat manajemen among others, is carried out and monitored through
risiko operasional berupa Operational Risk Self Assessment, operational risk management tools in the form of
Loss Event Database, dan Implementasi Business Continuity Operational Risk Self Assessment, Loss Event Database,
Management. Upaya peningkatan pemahaman atas and Business Continuity Management. Efforts to increase
manajemen risiko difokuskan pada peningkatan budaya understanding of risk management are focused on
sadar risiko, fraud awareness, dan sosialisasi/pelatihan increasing risk awareness culture, fraud awareness, and
manajemen risiko yang terus dilakukan kepada seluruh ongoing risk management dissemination/training for all
karyawan, serta peningkatan kualitas pengendalian risiko employees, as well as improving the quality of risk control
pada setiap aktivitas operasional Perseroan. in each of the Company’s operational activity.
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Dalam rangka perhitungan beban modal dan aktiva In order to calculate the capital expense and operational
tertimbang menurut risiko operasional, saat ini Perseroan risk weighted assets, the Company currently uses the
menggunakan metode Basic Indicator Approach sesuai Basic Indicator Approach method according to the
dengan ketentuan Otoritas Jasa Keuangan, yaitu Surat Edaran Financial Services Authority requirement, which is
Otoritas Jasa Keuangan No. 24/SEOJK.3/2016 tanggal 14 Juli Financial Services Authority Circular No. 24/SEOJK.3/2016
2016 perihal Perhitungan Aktiva Tertimbang Menurut Risiko dated July 14, 2016, on Calculation of Weighted Assets
Operasional untuk Risiko Operasional dengan menggunakan According to Operational Risk for Operational Risk using
Pendekatan Indikator Dasar. the Basic Indicator Approach.
Risiko Hukum Legal Risk
Risiko Hukum - Pengungkapan Kualitatif Umum Legal Risk - General Qualitative Disclosures
Bank secara Individu of the Bank, Individually
Risiko hukum adalah risiko akibat tuntutan hukum dan/atau Legal risk is the risk due to lawsuits and/or weaknesses in
kelemahan aspek yuridis. juridical aspects.
Implementasi Risiko Hukum Legal Risk Implementation
Pengelolaan manajemen risiko hukum dilakukan oleh Bagian Legal risk management is carried out by the Legal and
Legal dan Remedial melalui beberapa cara, mencakup: Remedial Department in several ways, including:
1. Melakukan kajian terhadap peraturan perundang- 1. Conduct a review of laws and regulations, both new
undangan, baik yang baru maupun yang sudah berlaku and existing ones and actual legal events that occur in
dan peristiwa hukum aktual yang terjadi di lapangan the field to ensure that the Bank’s internal regulations
untuk memastikan bahwa ketentuan internal Bank tidak do not deviate from the applicable laws and regulations;
menyimpang dari ketentuan perundangan yang berlaku;
2. Memberikan advis/opini hukum atas perjanjian kerja 2. Provide legal advice/opinion on cooperation agreements
sama/agreement antara Bank dengan pihak lain, between the Bank and other parties, to protect the
untuk melindungi kepentingan hukum Bank sebelum Bank’s legal interests before the agreement is signed by
perjanjian/agreement ditandatangani oleh pejabat an authorized Bank official; and
Bank yang berwenang; dan
3. Setiap transaksi perbankan Perseroan yang meliputi 3. Each of the Company’s banking transactions covering
operasional, perkreditan, dan hubungan ketenagakerjaan operations, credit, and employment relations have
telah dilakukan sesuai dengan ketentuan perundang- been carried out in accordance with applicable
undangan yang berlaku dan didukung oleh dokumen laws and regulations and supported by adequate
hukum yang memadai. legal documents.
Terhadap gugatan-gugatan yang muncul dilakukan upaya- The following efforts were made against the lawsuits that
upaya sebagai berikut: arose:
1. Berkoordinasi dengan unit kerja terkait; 1. Coordinate with related divisions;
2. Memberikan pendampingan hukum sesuai dengan 2. Provide legal assistance in accordance with the authority
kewenangannya apabila terjadi kasus hukum dan in the event of a legal case and provide consultation
memberikan konsultasi mengenai permasalahan hukum regarding technical legal issues;
yang bersifat teknis;
3. Melakukan penanganan perkara di pengadilan; 3. Handle cases in court;
4. Dalam hal adanya tuntutan hukum yang memiliki potensi 4. In the event that there is a lawsuit that has the potential
kerugian sangat signifikan bagi Bank dan/atau adanya of high significant losses for the Bank and/or there is
tuntutan hukum yang secara signifikan bisa berdampak a lawsuit that can significantly have negative impact
negatif pada reputasi Bank, maka sebagai contingency on the Bank’s reputation, then as contingency plan,
plan harus dilakukan tindakan untuk mengurangi risiko particular actions must be taken to minimize legal risk,
hukum, antara lain melalui penggunaan jasa pengacara among others, through the use of lawyers and progress
dan melaporkan perkembangannya kepada Direksi; must be reported to the Board of Directors;
5. Berkoordinasi dengan pihak-pihak terkait, antara 5. Coordinate with third parties, among others: police,
lain: kepolisian, pengadilan negeri, kejaksaan, Badan district courts, prosecutors, National Land Agency,
Pertanahan Nasional, pengacara, dan lain-lain dalam lawyers, and others in the context of handling legal
rangka penanganan permasalahan hukum. issues.
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Sebagai bagian dalam proses penilaian risiko hukum, As part of legal risk assessment process, the Legal
Bagian Legal dan Remedial berkoordinasi dengan Satuan and Remedial Department coordinates with the Risk
Kerja Manajemen Risiko terkait dengan pelaporan profil Management Division regarding legal risk profile reporting
risiko hukum kepada Direksi. to the Board of Directors.
Risiko Reputasi Reputation Risk
Risiko Reputasi - Pengungkapan Kualitatif Umum Reputation Risk - General Qualitative
Bank secara Individu Disclosures of the Bank, Individually
Risiko reputasi adalah risiko akibat menurunnya tingkat Reputation risk is the risk due to a decrease in the level of
kepercayaan pemangku kepentingan yang bersumber dari stakeholder trust stemming from a negative perception of
persepsi negatif terhadap Bank. the Bank.
Implementasi Risiko Reputasi Reputation Risk Implementation
Proses identifikasi risiko reputasi dilakukan melalui The reputation risk is identified through several sources
beberapa sumber data atau informasi terkait dengan of data or information related to mass media coverage,
pemberitaan media massa, situs Perseroan pada jejaring the Company’s website on social networks, customer
sosial, pengaduan/komplain nasabah melalui layanan yang complaints/grievances through services provided by
disediakan Perseroan, seluruh informasi tersebut dicatat dan the Company, all of this information is recorded and
ditatausahakan, diolah, dan diklasifikasikan berdasarkan administered, processed, and classified based on frequency
frekuensi dan dampak serta tingkat materialitas secara and impact as well as level of materiality neatly and
rapih dan disajikan secara informatif. presented in an informative manner.
Fungsi pengelolaan risiko reputasi dilakukan oleh The reputation risk management function is carried out by
bagian Service Quality Management & Call Center dan the Service Quality Management & Call Center and Corporate
Corporate Secretary. Bagian Service Quality Management Secretary. Department. The Service Quality Management
mengelola risiko reputasi atas seluruh keluhan nasabah Department manages reputation risk for all customer
sedangkan Bagian Corporate Secretary mengelola seluruh complaints, while the Corporate Secretary Department
potensi pemberitaan negatif pada media massa, situs manages all potential negative coverage in the mass
jejaring sosial, situs web, dan lain-lain serta melaporkan media, social networking sites, websites, etc. and reports
aktivitas pemantauan termasuk tindak lanjut risiko monitoring activities including follow-up on reputation risk
reputasi setiap bulannya kepada Direksi. every month to the Board of Directors.
Perseroan telah memiliki sistem serta prosedur pengaduan The Company already has a system and procedure for
nasabah dan dapat segera menindaklanjuti dan mengatasi customer complaints and can immediately follow up
adanya keluhan nasabah dan gugatan hukum yang dapat and resolve customer complaints and lawsuits that can
meningkatkan eksposur risiko reputasi dan melakukan increase reputation risk exposure and continuously develop
pengembangan mekanisme secara terus menerus dalam mechanisms for carrying out effective reputation risk control
melakukan tindakan pengendalian risiko reputasi yang measures. The intended control is to always take preventive
efektif. Pengendalian dimaksud adalah selalu berusaha action on all potentials that can cause reputation risk and
melakukan tindakan preventif atas seluruh potensi yang carry out handling and recovery quickly and effectively
dapat menimbulkan risiko reputasi serta melakukan when and in the midst of a reputation risk event.
penanganan dan pemulihan secara cepat dan efektif saat
dan tengah terjadi peristiwa risiko reputasi.
Pengelolaan risiko reputasi pada saat krisis diatur Management of reputation risk during a crisis is regulated
dalam kebijakan manajemen kelangsungan usaha yang in a business continuity management policy that aims to
bertujuan untuk meminimalkan dampak risiko reputasi minimize the impact of reputation risk in the event of a
pada saat terjadi situasi gangguan atau bencana. Dalam disruption or disaster. In this case, the Company has a Crisis
hal ini, Perseroan memiliki Tim Manajemen Krisis yang Management Team that plays an important role in the event of
berperan penting saat terjadi gangguan atau bencana dan a disruption or disaster and is responsible for taking measures
bertanggung jawab melakukan langkah-langkah yang that need to be taken, including managing reputational risk.
perlu diambil termasuk pengelolaan risiko reputasi. Tim The Crisis Management Team is formed from the head office
Manajemen Krisis dibentuk mulai dari kantor pusat hingga to the branch offices. The aspect that must be considered
ke kantor cabang. Aspek yang harus diperhatikan dalam in managing reputation risk during a crisis is maintaining
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pengelolaan risiko reputasi saat krisis adalah menjaga the trust of customers, shareholders, and the surrounding
kepercayaan nasabah, Pemegang Saham, dan masyarakat community in the Company’s good name.
sekitar terhadap nama baik Perseroan.
Langkah yang dilakukan Perseroan dalam manajemen risiko Measures taken by the Company in reputation risk
reputasi antara lain melalui komunikasi yang konsisten, management include consistent communication,
dengan menjaga keterbukaan informasi dan transparansi maintaining information disclosure and transparency to all
kepada seluruh pemangku kepentingan, serta menjalin stakeholders, and establishing harmonious relationships
hubungan yang harmonis dengan pihak media. Kedua with the media. Both of these are done in order to minimize
hal tersebut dilakukan dalam rangka meminimalkan dan and handle complaints from stakeholders, which can result
menangani keluhan dari pemangku kepentingan yang dapat in negative publications against the Bank.
mengakibatkan timbulnya publikasi negatif terhadap Bank.
Risiko Stratejik Strategic Risk
Risiko Stratejik - Pengungkapan Kualitatif Umum Strategic Risk - General Qualitative Disclosures
Bank secara Individu of the Bank, Individually
Risiko stratejik adalah risiko akibat ketidaktepatan dalam Strategic risk is the risk due to inaccuracy in making and/or
pengambilan dan/atau pelaksanaan suatu keputusan implementing a strategic decision and failure to anticipate
stratejik serta kegagalan dalam mengantisipasi perubahan changes in the business environment.
lingkungan bisnis.
Implementasi Manajemen Risiko Stratejik Strategic Risk Management Implementation
Penerapan manajemen risiko stratejik mengacu pada The implementation of strategic risk management refers
Pedoman Penerapan Manajemen Risiko Stratejik serta to the Guidelines for Implementation of Strategic Risk
kebijakan dan prosedur, antara lain Pedoman Penyusunan Management and policies and procedures, among others,
Produk dan Aktivitas Baru. Manajemen risiko stratejik the Guidelines for Developing New Products and Activities.
dilakukan oleh bagian Corporate Secretary di bawah Strategic risk management is carried out by the Corporate
pengawasan Direktur Utama. Secretary, under the supervision of the President Director.
Pengelolaan risiko stratejik dilakukan melalui serangkaian Strategic risk management is carried out through a
proses perencanaan strategis berupa planning dan budgeting series of strategic planning processes in the form of
yang mencakup penyelarasan strategi perusahaan sesuai planning and budgeting, which includes the alignment
dengan visi dan misi Perseroan yang dijadikan acuan sebagai of corporate strategy in accordance with the Company’s
dasar penyusunan rencana bisnis Perseroan. vision and mission, and is used as a reference and the basis
for preparing the Company’s business plan.
Direksi membuat rencana kerja tahunan yang disetujui The Board of Directors prepares an annual work plan that is
oleh Dewan Komisaris dan melakukan sosialisasi kepada approved by the Board of Commissioners and disseminates
seluruh karyawan. Rencana stratejik dibuat menggunakan it to all employees. Strategic plans are made using Strengths,
analisa Strengths, Weaknesses, Opportunities, and Threats Weaknesses, Opportunities, and Threats (SWOT) analysis,
(SWOT), faktor eksternal, dan tingkat risiko. Pengawasan external factors, and level of risk. Active supervision is
aktif dilakukan melalui monitoring realisasi dengan carried out through monitoring the realization of annual
rencana kerja tahunan. Pemantauan risiko oleh Dewan work plan. Risk monitoring by the Board of Commissioners
Komisaris dilakukan melalui Komite Pemantau Risiko. is carried out through the Risk Monitoring Committee.
Dalam tata kelola manajemen risiko stratejik di Perseroan, In the Company’s strategic risk management governance,
evaluasi risiko stratejik dilakukan Direksi secara berkala strategic risk is evaluated by the Board of Directors
melalui forum yang membahas tentang strategi dan kebijakan periodically through forums that discuss strategic risk
risiko stratejik. Forum tersebut antara lain rapat Direksi, strategies and policies. These forums include Board of
rapat Komite Manajemen Risiko, dan branch performance Directors’ meetings, Risk Management Committee’s
review meeting yang digunakan untuk menyelaraskan meetings, and branch performance review meeting, which
strategi antar unit kerja. is used for aligning strategies among divisions.
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Bank juga telah memiliki perencanaan bisnis yang disusun The Bank also has a business plan compiled into long-
dalam rencana jangka panjang (corporate plan) dan rencana term corporate plans and bank business plans. The Bank’s
bisnis bank. Rencana bisnis bank dikaji kembali setiap tahun business plan is reviewed annually to adapt to changes in
untuk disesuaikan dengan perubahan lingkungan usaha the business environment and company plans. Meanwhile,
dan rencana perusahaan. Sementara itu, rencana jangka the long-term plan serves as a guideline for planning every
panjang menjadi pedoman dalam melakukan perencanaan year and can be reviewed if there are significant changes to
setiap tahun dan dapat dikaji apabila terjadi perubahan- the business environment and Company resources.
perubahan yang signifikan terhadap lingkungan bisnis dan
sumber daya perusahaan.
Penetapan strategi yang tepat dalam pengembangan dan Determining the proper strategy in developing and
pemeliharaan teknologi informasi, pengelolaan sumber maintaining information technology, human resource
daya manusia, pengembangan produk baru, pengembangan management, new product development, service
layanan, perluasan jaringan, dan penetrasi pasar sasaran, development, network expansion, and target market
bertujuan agar Perseroan dapat mempertahankan daya penetration, aims to enable the Company to maintain
saing, sehingga kelangsungan usaha tetap terjaga. Budaya competitiveness and to maintain business continuity.
manajemen risiko stratejik tercermin dan terdokumentasi The strategic risk management culture is reflected and
di antaranya melalui profil risiko. Pengukuran risiko documented, among others, through a risk profile.
stratejik antara lain dilakukan dengan menganalisis Strategic risk measurement is carried out by analyzing
dan membandingkan eksposur risiko dengan limit yang and comparing risk exposure with established limits,
ditetapkan, antara lain pencapaian aset, ekspansi pinjaman, including asset achievement, loan expansion, third
dana pihak ketiga, dan efisiensi biaya. Penyusunan dan party funds, and cost efficiency. Preparation and
pelaksanaan tindak lanjut atau eksposur risiko yang implementation of follow-up on significant risk exposures
signifikan, didokumentasikan dalam profil risiko dan are documented in the risk profile and presented
disajikan dalam rapat Komite Manajemen Risiko. in the Risk Management Committee’s meeting.
Risiko Kepatuhan Compliance Risk
Bank secara berkesinambungan meningkatkan budaya The Bank continuously improves the compliance risk
manajemen risiko kepatuhan kepada seluruh level organisasi management culture at all levels of the organization,
antara lain dengan sosisalisasi dan coaching, meningkatkan among others by dissemination and coaching, improving
pemantauan untuk memastikan kebenaran laporan dan monitoring to ensure correctness of reports and
ketepatan waktu pengiriman laporan kepada regulator, timeliness of sending reports to regulators, the fulfilling
pelaksanaan pemenuhan terhadap ketentuan internal internal and external provisions, and always trying to
dan eksternal, serta senantiasa berusaha meminimalkan minimize the amount of risk appetite and risk tolerance set.
pelampauan risk appetite dan risk tolerance yang ditetapkan.
Bank telah memiliki unit kerja yang independen, yaitu The Bank already has an independent division, namely a
Satuan Kerja Kepatuhan yang bertanggung jawab langsung Compliance Division, which is directly responsible to the
kepada Direktur Kepatuhan yang berfungsi memastikan Compliance Director whose function is to ensure that the
bahwa Perseroan telah mematuhi atau melaksanakan Company complies with or implements the applicable laws,
peraturan, perundang-undangan dan ketentuan yang regulations, and provisions. Compliance risk management
berlaku. Pengelolaan risiko kepatuhan dilakukan is carried out through consistent implementation of an
melalui penerapan sistem pengendalian internal secara internal control system. For this purpose, the Internal Audit
konsisten, untuk itu Satuan Kerja Audit Intern melakukan Division conducts internal audits to ensure internal control
audit internal untuk memastikan pengendalian internal over compliance risk.
terhadap risiko kepatuhan.
Risiko Kepatuhan - Pengungkapan Kualitatif Compliance Risk - General Qualitative
Umum Bank secara Individu Disclosures of the Bank, Individually
Risiko kepatuhan adalah risiko akibat Perseroan tidak Compliance risk is the risk due to the Company not
mematuhi dan/atau tidak melaksanakan peraturan complying with and/or not implementing the applicable
perundang-undangan dan ketentuan yang berlaku. laws and regulations.
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Implementasi Risiko Kepatuhan Compliance Risk Implementation
Perbankan merupakan suatu industri yang highly regulated, Banking is an industry that is highly regulated, and therefore,
sehingga Bank senantiasa melakukan pemantauan atas the Bank continuously monitors compliance with the
kepatuhan terhadap ketentuan yang diterbitkan oleh regulator provisions issued by regulators and other authorized agencies.
maupun instansi berwenang lainnya. Sanksi regulator terhadap Regulatory sanctions for violations of these provisions vary
pelanggaran ketentuan-ketentuan dimaksud bervariasi dari from warnings, sanctions/fines/penalties, to revocation of
bentuk teguran, sanksi/denda/penalti, hingga pencabutan licenses. Compliance risk management is carried out in all
lisensi. Pengelolaan risiko kepatuhan dilakukan pada operational activities of the Bank.
seluruh aktivitas operasional Bank.
Direktur yang membawahi Fungsi Kepatuhan, melalui The Director in charge of Compliance Function, through the
Satuan Kerja Kepatuhan merupakan koordinator risiko Compliance Division, is the compliance risk coordinator
kepatuhan yang mengelola risiko kepatuhan di Bank. Selain who manages compliance risk in the Bank. In addition,
itu, terdapat peran serta dari Satuan Kerja Manajemen the Risk Management Division and the division heads also
Risiko, pemimpin unit kerja dalam memupuk budaya sadar participate in fostering risk awareness culture in all divisions.
risiko di seluruh unit kerja. Dalam memantau eksposur In monitoring compliance risk exposure, the Compliance
risiko kepatuhan, Satuan Kerja Kepatuhan berkoordinasi Division coordinates with the Risk Management Division in
dengan Satuan Kerja Manajemen Risiko dalam menyusun preparing and reporting the compliance risk profile to the
laporan profil risiko kepatuhan melalui laporan profil risiko Board of Directors.
kepada Direksi.
Penerapan program Anti Pencucian Uang dan Pencegahan The Anti-Money Laundering and Countering the
Pendanaan Terorisme telah dijalankan sesuai ketentuan Financing Terrorism programs have been carried out in
yang berlaku. Untuk mendukung hal tersebut, dilakukan accordance with applicable regulations. To support the
sosialisasi pelaksanaan Customer Due Diligence secara programs, the Customer Due Diligence is disseminated
berkala. Hal tersebut ditujukan untuk meningkatkan periodically. This is intended to improve awareness
awareness dan kepatuhan unit kerja operasional Perseroan and compliance of the Company’s operational division
terhadap prosedur ini. with this procedure.
Di samping itu, Perseroan juga telah memiliki kebijakan Furthermore, the Company has policies and standard
dan standar operasional prosedur terkait Anti Pencucian operating procedures related to Anti-Money Laundering
Uang dan Pencegahan Pendanaan Terorisme untuk and Countering the Financing Terrorism to protect the Bank
melindungi Bank dari sasaran tindak pidana pencucian from being the target of money laundering and terrorism.
uang dan terorisme. Hal ini juga didukung dengan telah This is also supported by the anti-money laundering
diimplementasikannya sistem anti pencucian uang untuk system to monitor suspicious transactions through
memantau transaksi yang mencurigakan, melalui laporan Cash Transaction Report and Suspicious Transaction Report.
Cash Transaction Report dan Suspicious Transaction Report.
Selain itu, Satuan Kerja Kepatuhan terlibat dalam In addition, the Compliance Division is involved in monitoring
pemantauan kepatuhan untuk hal-hal terkait pemenuhan compliance for matters related to fulfilling commitments
komitmen kepada regulator, penyesuaian kebijakan to regulators, adjusting new policies following changes in
baru mengikuti perubahan ketentuan eksternal, external regulations, or matters required by regulators, such
ataupun hal- hal yang disyaratkan oleh regulator, seperti as planning, implementing, and reporting new activities.
perencanaan, pelaksanaan, dan pelaporan aktivitas baru.
Pengelolaan Risiko terkait Keuangan Risk Management related to Sustainable
Berkelanjutan Finance
Bank menerapkan prinsip kehati-hatian dalam mengukur The Bank applies the prudential principle in measuring
risiko sosial dan lingkungan hidup dari aktivitas penghimpunan the social and environmental risks of fundraising
dan penyaluran dana. Aktivitas tersebut termasuk identifikasi, and channeling activities. These activities include
pengukuran, mitigasi, pengawasan, dan pemantauan. Risiko identification, measurement, mitigation, supervision,
sosial dan lingkungan hidup dalam aktivitas Bank mencakup and monitoring. Social and environmental risks in Bank
dampak sosial dan lingkungan hidup yang bersifat negatif activities include negative social and environmental
dari proyek atau kegiatan yang dibiayai. impacts of projects or activities financed.
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Evaluasi Penerapan Sistem Manajemen Evaluation of Risk Management System
Risiko Implementation
Salah satu cara untuk mengetahui pengelolaan risiko suatu To find out either a company’s risk management has
perusahaan telah dilakukan dengan baik sesuai dengan been carried out properly or not in accordance with
standarnya adalah dengan mengevaluasi implementasi its standards, an evaluation of risk management
manajemen risiko tersebut melalui penilaian profil risiko implementation is performed by assessing the Bank’s risk
Bank. Penilaian profil risiko Bank dilakukan secara self profile. The Bank’s risk profile is assessed through self-
assessment dengan mengacu pada metode penilaian yang assessment with reference to the appropriate assessment
tepat. Pada tahun 2023, hasil penilaian profil risiko Bank methods. In 2023, the Bank’s risk profile assessment result
memperoleh Peringkat Komposit 2 atau “PK2”. Dengan obtained a Composite Rating 2 or “PK2”. Thus, the Bank’s
demikian, pelaksaanaan penerapan sistem manajemen risk management system in 2023 was carried out properly.
risiko Bank pada tahun 2023 telah berjalan dengan baik.
Pengembangan Sumber Daya Manusia di Human Resources Development related
Bidang Sistem Manajemen Risiko to Risk Management System
Dalam penerapan manajemen risiko yang berkualitas In implementing quality risk management, competent
dibutuhkan sumber daya manusia yang kompeten sesuai human resources are needed according to their
bidang tugasnya masing-masing dengan mengedepankan respective fields of work by prioritizing a risk culture and
budaya risiko dan pelaksanaan manajemen risiko dalam implementing risk management in their daily operational
aktivitas operasionalnya sehari-hari. Untuk memenuhi activities. In order to fulfill the need for reliable human
kebutuhan sumber daya manusia yang andal dalam bidang resources in the field of risk management as well as
manajemen risiko sekaligus memenuhi ketentuan regulator to comply with regulatory requirements regarding the
tentang penerapan manajemen risiko bagi bank umum, application of risk management for commercial banks, the
maka Perseroan melaksanakan edukasi manajemen risiko Company carries out risk management education, among
antara lain melalui: others, through:
1. Sertifikasi manajemen risiko dan refreshment; 1. Risk management certification and refreshment;
2. Sosialisasi mengenai budaya manajemen risiko serta 2. Dissemination of risk management culture and risk
perangkat manajemen risiko yang digunakan Perseroan management tools used by the Company related to the
terkait aktivitas operasional Bank; dan Bank’s operational activities; and
3. Pembelajaran/pelatihan bagi karyawan Perseroan 3. Learning/training for the Company’s employees
melalui seminar dan pelatihan yang diselenggarakan through seminars and training organized by external
pihak eksternal. parties.
Kecukupan atas Sistem dan Infrastruktur Adequacy of Risk Management System and
Sistem Manajemen Risiko Infrastructure
Untuk mengelola risiko yang efektif dan komprehensif, In order to manage risk effectively and comprehensively,
diperlukan infrastruktur manajemen risiko yang memadai adequate risk management infrastructure is needed, which
dan secara terus menerus dikembangkan sesuai dengan is continuously developed following developments in the
perkembangan arah strategis bisnis bank. Infrastruktur tersebut strategic direction of the Bank’s business. The infrastructure
mencakup tata kelola dan organisasi (termasuk sumber includes governance and organization (including human
daya manusia), kebijakan dan prosedur, proses manajemen resources), policies and procedures, risk management
risiko, perangkat dan metode pengukuran, dan didukung processes, measurement tools and methods, and is
oleh teknologi informasi serta secara berkesinambungan supported by information technology, as well as continuously
meningkatkan budaya risiko. Dewan Komisaris dan Komite enhances risk culture. The Board of Commissioners and Audit
Audit menganggap bahwa sistem manajemen risiko Bank Committee consider that Bank Ganesha’s risk management
Ganesha telah mencukupi kebutuhan Bank. system is adequate for the Bank’s needs.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 259
Page 262
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 1 Ukuran Utama – Bank Secara Individu
Table 1 Key Metrics - Bank Individually
31 Desember 2023
No. Keterangan
December 31, 2023
Modal yang Tersedia (Nilai)
1 Modal Inti Utama (CET1) 3.154.103
2 Modal Inti (Tier 1) 3.154.103
3 Total Modal 3.192.766
Aset Tertimbang Menurut Risiko (Nilai)
4 Total Aset Tertimbang Menurut Risiko (ATMR) 3.408.694
Rasio Modal Berbasis Risiko dalam Bentuk Persentase dari ATMR
5 Rasio CET1 (%) 8,10%
6 Raso Tier 1 (%) 92,53%
7 Rasio Total Modal (%) 93,67%
Tambahan CET1 yang Berfungsi Sebagai Buffer dalam Bentuk Persentase dari ATMR
8 Capital Conservation Buffer (2,5% dari ATMR) (%) 0,00%
9 Countercyclical Buffer (0 - 2,5% dari ATMR) (%) 0,00%
10 Capital Surcharge untuk Bank Sistematik (1% - 2,5%) (%) 0,00%
11 Total CET1 Sebagai Buffer (Baris 8 + Baris 9 + Baris 10) 0,00%
12 Komponen CET1 untuk Buffer 84,44%
Rasio Pengungkit Sesuai Basel III
13 Total Eksposur 10.467.725
Nilai Rasio Pengungkit, Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14 30,13%
Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada) (%)
Nilai Rasio Pengungkit, Tidak Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14b N/A
Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada) (%)
Nilai Rasio Pengungkit, Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14c Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada), yang Telah 29,63%
Memasukkan Nilai Rata-rata dari Tercatat Aset Securities Financing Transactions (SFT) Secara Gross (%)
Nilai Rasio Pengungkit, Tidak Termasuk Dampak dari Penyesuaian terhadap Pengecualian Sementara atas
14d Penempatan Giro pada Bank Indonesia dalam Rangka Memenuhi Ketentuan GWM (Jika Ada), yang Telah N/A
Memasukkan Nilai Rata-rata dari Nilai Tercatat Aset SFT Secara Gross (%)
Rasio Kecukupan Likuiditas (LCR)
15 Total Aset Likuid Berkualitas Tinggi (HQLA) 2.761.817
16 Total Arus Kas Keluar Bersih (Net Cash Outflow) 1.146.965
17 LCR (%) 240,79%
Rasio Pendanaan Stabil Bersih (NSFR)
18 Total Pendanaan Stabil yang Tersedia (ASF) 6.158.214
19 Total Pendanaan Stabil yang Diperlukan (RSF) 3.587.548
20 NSFR (%) 171,66%
PT Bank Ganesha Tbk
260 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022
Description
December 31, 2022
Available Capital
3,076,854 Prime Core Capital (CET1)
3,076,854 Core Capital (Tier 1)
3,108,338 Total Capital
Risk Weighted Assets (Value)
2,929,232 Total Risk Weighted Assets (RWA)
Risk Based Capital Ratio as Percentage of RWA
8.16% Ratio CET1 (%)
105.04% Ratio Tier 1 (%)
106.11% Total Capital Ratio (%)
Additional CET 1 Functions as Buffer in the Form of Percentage of RWA
0.00% Capital Conservation Buffer (2.5% from RWA) (%)
0.00% Countercyclical Buffer (0 - 2.5% from RWA) (%)
0.00% Capital Surcharge for Systemic Bank (1% - 2.5%) (%)
0.00% Total CET 1 as Buffer (Line 8 + Line 9 + Line 10)
96.88% CET 1 Components for Buffer
Leverage Ratio according to Basel III
9,618,781 Total Exposures
Leverage Ratio, Including the Impact of Adjustments to the Temporary Exemption on Current Account Placements
31.99%
with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any) (%)
Leverage Ratio, Excluding the Impact of Adjustments to the Temporary Exemption on Current Account Placements
N/A
with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any) (%)
Leverage Ratio, Including the Impact of Adjustments to the Temporary Exemption on Current Account Placements
30.45% with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any), which Includes the Average
Carrying Value of Securities Financing Transactions (SFT) on a Gross (%)
Leverage Ratio, Excluding the Impact of Adjustments to the Temporary Exemption on Current Account Placements
N/A with Bank Indonesia in Order to Comply with the Statutory Reserve Requirement (If Any), which Includes the Average
Carrying Value of Securities Financing Transactions (SFT) on a Gross (%)
Liquidity Adequacy Ratio (LCR)
N/A Total High Quality Liquid Assets (HQLA)
N/A Total Net Cash Outflow
N/A LCR %
Net Stable Funding Ratio (NSFR)
N/A Total Available Stable Funding (ASF)
N/A Total Required Stable Funding (RSF)
N/A NSFR (%)
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 261
Page 264
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 2 Risiko Kredit - Pengungkapan Kualitas Kredit atas Aset (CR1)
Bank Secara Individu
Tabel 2 Disclosure of Credit Quality of Assets (CR1)
Bank Individually
Nilai Tercatat Secara Bruto
Gross Carrying Amount
CKPN
No. Keterangan Tagihan yang Telah Jatuh Tempo Tagihan yang Belum Jatuh Tempo
Due Receivables Not Due Receivables
a b c
31 Desember 2023
December 31, 2023
1 Kredit 48.501 4.287.270 211.072
2 Surat Berharga - 1.483.655 -
3 Transaksi Rekening Administratif - 286.847 234
4 Total 48.501 6.057.772 211.306
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
1 Kredit 4.588 2.908.205 60.146
2 Surat Berharga - 1.651.080 -
3 Transaksi Rekening Administratif - 319.016 291
4 Total 4.588 4.878.301 60.437
Tabel 3 Risiko Kredit - Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh Tempo (CR2)
Bank Secara Individu
Table 3 Credit Risk - Disclosure of Changes in Due Loans and Securities (CR2)
Bank Individually
31 Desember 2023
No. Keterangan
December 31, 2023
1 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada Periode Pelaporan Terakhir 1.225
2 Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak Periode Pelaporan Terakhir 3.048
3 Kredit dan Surat Berharga yang Kembali Menjadi Tagihan yang Belum Jatuh Tempo -
4 Nilai Hapus Buku 5
5 Perubahan Lain -
6 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada Periode Pelaporan Terakhir (1+2-3-4+5) 4.268
PT Bank Ganesha Tbk
262 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
CKPN CKPN
Nilai Bersih (a+b-c)
(Pendekatan IRB)
Stage 2 dan 3 Net Value (a+b-c) Description
Stage 1 (IRB Approach)
Stage 2 and 3
d e f g
31 Desember 2023
December 31, 2023
71.025 140.048 - 4.124.699 Loans
- - 1.483.655 Securities
- 234 - 286.613 Administrative Account Transactions
71.025 140.282 - 5.894.967 Total
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
39.196 20.950 - 2.852.647 Loans
- - - 1.651.080 Securities
- 291 - 318.725 Administrative Account Transactions
39.196 21.241 - 4.822.452 Total
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022
Description
December 31, 2022
1.817 Due Loans and Securities on Last Reporting Period
1.810 Due Loans and Securities since Last Reporting Period
- Not Due Loans and Securities that Return to Receivables
122.098 Write-Off Value
- Other Changes
(118.471) Due Loans and Securities on Last Reporting Period (1+2-3-4+5)
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 263
Page 266
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 4 Risiko Kredit - Pengungkapan Tagihan Bersih berdasarkan Wilayah
Bank Secara Individu
Table 4 Credit Risk - Disclosure of Net Receivables by Area
Bank Individually
31 Desember 2023
December 31, 2023
Tagihan Bersih berdasarkan Wilayah
No. Kategori Portofolio Net Receivables by Region
Dst
Wilayah 1 Wilayah 2 Wilayah 3
And Total
Zone 1 Zone 2 Zone 3
Others
1 Tagihan kepada Pemerintah 2.342.192 - - - 2.342.192
2 Tagihan kepada Entitas Sektor Publik - - - - -
Tagihan kepada Bank Pembangunan Multilateral dan Lembaga
3 - - - - -
Internasional
4 Tagihan kepada Bank 1.291.054 - - - 1.291.054
5 Tagihan Berupa Covered Bond - - - - -
6 Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya 283.811 - - - 283.811
Tagihan Berupa Surat Berharga Subordinasi, Ekuitas, dan Instrumen
7 - - - - -
Modal Lainnya
8 Kredit Beragun Rumah Tinggal 134.984 - - - 134.984
9 Kredit Beragun Properti Komersial 381.763 500 38.588 - 420.851
10 Kredit untuk Pengadaan Tanah - - - - -
11 Kredit Pegawai atau Pensiunan - - - - -
12 Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel 448.456 296.122 273.336 - 1.017.914
13 Tagihan kepada Korporasi 1.825.581 20.525 716.246 - 2.562.352
14 Tagihan yang Telah Jatuh Tempo 172 626 427 - 1.225
15 Aset Lainnya 198.512 - - - 198.512
Total 6.906.525 317.773 1.028.597 - 8.252.895
PT Bank Ganesha Tbk
264 Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Tagihan Bersih berdasarkan Wilayah
Portfolio Category
Net Receivables by Region
Dst
Wilayah 1 Wilayah 2 Wilayah 3
And Total
Zone 1 Zone 2 Zone 3
Others
3.537.443 - - - 3.537.443 Receivables from Government
- - - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and International
- - - - -
Institutions
1.395.264 - - - 1.395.264 Receivables from Banks
- Receivables in the form of Covered Bond
365.387 - - - 365.387 Receivables from Securities Companies and Other Financial Services Institutions
Receivables in the form of Subordinated Securities, Equity and Other Capital
- - - - -
Instruments
186.917 1.599 - - 188.516 Residential Property Collateralized Loans
429.151 22.941 44.090 - 496.182 Commercial Property Collateralized Loans
- - - - - Loan by Land Acquisition
- - - - - Employee or Retirement Loans
261.882 237.057 156.364 - 655.303 Receivables from Microbusiness, Small Business, and Retail Portfolio
733.324 7.116 430.305 - 1.170.745 Receivables from Corporations
15.911 163 10.696 - 26.770 Due Receivables
238.827 - - - 238.827 Other Assets
7.164.106 268.876 641.455 - 8.074.437 Total
PT Bank Ganesha Tbk
Laporan Tahunan dan Laporan Keberlanjutan 2023 / 2023 Annual Report and Sustainability Report 265
Page 268
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 5 Risiko Kredit - Pengungkapan Tagihan Bersih berdasarkan Sektor Ekonomi
Bank Secara Individu
Table 5 Credit Risk - Disclosure of Net Receivables by Economic Sector
Bank Individually
Tagihan Tagihan
kepada Berupa Surat
Tagihan
Perusahaan Berharga/
kepada Bank
Efek dan Piutang
Tagihan Pembangunan
Tagihan Lembaga Subordinasi,
kepada Multilateral
Tagihan Berupa Jasa Ekuitas, dan
Entitas dan Lembaga Tagihan
kepada Covered Keuangan Instrumen
Sektor Internasional kepada
Pemerintah Bond Lainnya Modal
No. Sektor Ekonomi Publik Receivables Bank
Receivables Receivables Receivables Receivables
Receivables from Receivables
from in the form from in the form of
from Public Multilateral from Banks
Government of Covered Securities Subordinated
Sector Development
Bond Companies Securities/
Entities Banks and
and Other Receivables,
International
Financial Equity and
Institutions
Services Capital
Institutions Instruments
31 Desember 2023
December 31, 2023
Pertanian, Kehutanan, dan
1 - - - - - - -
Perikanan
2 Pertambangan dan Penggalian - - - - - - -
3 Industri Pengolahan - - - - - - -
Pengadaan Listrik, Gas, Uap/Air
4 Panas, dan - - - - - - -
Udara Dingin
Pengelolaan Air, Pengelolaan Air
5 Limbah, Pengelolaan dan Daur - - - - - - -
Ulang Sampah
6 Konstruksi - - - - - - -
Perdagangan Besar dan Eceran,
7 Reparasi dan Perawatan Mobil - - - - - - -
dan Sepeda Motor
8 Pengangkutan dan Pergudangan - - - - - - -
Penyediaan Akomodasi dan
9 Penyediaan - - - - - - -
Makan Minum
10 Informasi dan Komunikasi - - - - - - -
11 Aktivitas Keuangan dan Asuransi - - - 1.291.054 - 283.811 -
12 Real Estat - - - - - - -
Aktivitas Profesi, Ilmiah, dan
13 - - - - - - -
Teknis
Aktivitas Penyewaan dan
Sewa Guna Usaha tanpa
14 Hak Opsi, Ketenagakerjaan, - - - - - - -
Agen Perjalanan, dan Penunjang
Usaha Lainnya
Administrasi Pemerintahan,
15 Pertahanan, dan Jaminan Sosial - - - - - - -
Wajib
16 Pendidikan - - - - - - -
Aktivitas Kesehatan Manusia dan
17 Aktivitas - - - - - - -
Sosial
18 Kesenian, Hiburan, dan Rekreasi - - - - - - -
19 Aktivitas Jasa Lainnya - - - - - - -
Aktivitas Rumah Tangga Sebagai
20 - - - - - - -
Pemberi Kerja
Aktivitas Badan Internasional
21 dan Badan Ekstra Internasional - - - - - - -
Lainnya
22 Rumah Tangga - - - - - - -
23 Bukan Lapangan Usaha - - - - - - -
24 Lainnya 2.342.192 - - - - - -
Total 2.342.192 - - 1.291.054 - 283.811 -
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
Tagihan kepada
Kredit Kredit Usaha Mikro,
Beragun Beragun Kredit Usaha Kecil, dan Tagihan
Tagihan yang
Rumah Properti Pegawai/ Portofolio Ritel kepada Aset
Telah Jatuh
Tinggal Komersial Pensiunan Receivables Korporasi Lainnya
Tempo Economy Sector
Residential Commercial Employee/ from Receivables Other
Due
Property Property Retirement Microbusiness, from Assets
Receivables
Collateralized Collateralized Loans Small Business, Corporations
Loans Loans and Retail
Portfolio
31 Desember 2023
December 31, 2023
3.364 - - 146.658 21.243 296 - Agriculture, Forestry, and Fishery
- - - 8.318 595.679 - - Mining and Extractive Industries
150 88.166 - 41.586 1.367.301 58 - Processing Industry
Procurement of Electricity, Gas,
- - - - - - -
Steam/Hot Water, and Cold Air
Water Management, Waste Water
- - - 321 - - - Management, Waste Management
and Recycle
9.569 1.800 - 2.400 281.944 - - Construction
Wholesale and Retail Trade,
17.748 59.803 - 304.890 62.298 797 - Car and Motorcycle Repair
and Maintenance
24.541 - - 45.904 82.501 - - Transportation and Warehousing
Provision of Accommodation and
850 63.959 - 6.673 15.580 - -
Foods & Beverages
- 5.376 - 25.313 - - - Information and Communication
- 174 - 447 60.941 - - Financial and Insurance Activities
- 199.568 - 4 72.311 - - Real Estate
Professional, Scientific, and
- - - 44 - - -
Technical Activities
Rental and Leasing Activities
Without Option Rights,
25.496 1.191 - 15.131 - 7 -
Employment, Travel Agencies, and
Other Business Supports
Government Administration,
- - - - - - - Land Business, and Mandatory
Social Service
- - - 45 - - - Education
Human Health Activities and
- - - 1.273 - - -
Social Activities
Arts, Entertainment, and
- - - - - - -
Recreation
- - - 22.140 2.555 25 - Other Service Activities
- - - 2.803 - - - Household Activities as Employer
International Organizations
- - - - - - - and Other Extra International
Organizations Activities
53.266 814 - 381.958 - 42 - Household
- - - 12.006 - - - Non-Business
- - - - - - 198.512 Others
134.984 420.851 - 1.017.914 2.562.353 1.225 198.512 Total
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tagihan Tagihan
kepada Berupa Surat
Tagihan
Perusahaan Berharga/
kepada Bank
Efek dan Piutang
Tagihan Pembangunan
Tagihan Lembaga Subordinasi,
kepada Multilateral
Tagihan Berupa Jasa Ekuitas, dan
Entitas dan Lembaga Tagihan
kepada Covered Keuangan Instrumen
Sektor Internasional kepada
Pemerintah Bond Lainnya Modal
No. Sektor Ekonomi Publik Receivables Bank
Receivables Receivables Receivables Receivables
Receivables from Receivables
from in the form from in the form of
from Public Multilateral from Banks
Government of Covered Securities Subordinated
Sector Development
Bond Companies Securities/
Entities Banks and
and Other Receivables,
International
Financial Equity and
Institutions
Services Capital
Institutions Instruments
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Pertanian, Kehutanan, dan
1 - - - - - - -
Perikanan
2 Pertambangan dan Penggalian - - - - - - -
3 Industri Pengolahan - - - - - - -
Pengadaan Listrik, Gas, Uap/Air
4 Panas, dan - - - - - - -
Udara Dingin
Pengelolaan Air, Pengelolaan Air
5 Limbah, Pengelolaan dan Daur - - - - - - -
Ulang Sampah
6 Konstruksi - - - - - - -
Perdagangan Besar dan Eceran,
7 Reparasi dan Perawatan Mobil - - - - - - -
dan Sepeda Motor
8 Pengangkutan dan Pergudangan - - - - - - -
Penyediaan Akomodasi dan
9 Penyediaan - - - - - - -
Makan Minum
10 Informasi dan Komunikasi - - - - - - -
11 Aktivitas Keuangan dan Asuransi - - - - - 365.387 -
12 Real Estat - - - - - - -
Aktivitas Profesi, Ilmiah, dan
13 - - - - - - -
Teknis
Aktivitas Penyewaan dan
Sewa Guna Usaha tanpa
14 Hak Opsi, Ketenagakerjaan, - - - - - - -
Agen Perjalanan, dan Penunjang
Usaha Lainnya
Administrasi Pemerintahan,
15 Pertahanan, dan Jaminan Sosial - - - - - - -
Wajib
16 Pendidikan - - - - - - -
Aktivitas Kesehatan Manusia dan
17 Aktivitas - - - - - - -
Sosial
18 Kesenian, Hiburan, dan Rekreasi - - - - - - -
19 Aktivitas Jasa Lainnya - - - - - - -
Aktivitas Rumah Tangga Sebagai
20 - - - - - - -
Pemberi Kerja
Aktivitas Badan Internasional
21 dan Badan Ekstra Internasional - - - - - - -
Lainnya
22 Rumah Tangga - - - - - - -
23 Bukan Lapangan Usaha - - - - - - -
24 Lainnya 3.537.443 - - 1.395.264 - - -
Total 3.537.443 - - 1.395.264 - 365.387 -
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
Tagihan kepada
Kredit Kredit Usaha Mikro,
Beragun Beragun Kredit Usaha Kecil, dan Tagihan
Tagihan yang
Rumah Properti Pegawai/ Portofolio Ritel kepada Aset
Telah Jatuh
Tinggal Komersial Pensiunan Receivables Korporasi Lainnya
Tempo Economy Sector
Residential Commercial Employee/ from Receivables Other
Due
Property Property Retirement Microbusiness, from Assets
Receivables
Collateralized Collateralized Loans Small Business, Corporations
Loans Loans and Retail
Portfolio
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
1.004 - - 104.527 21.866 470 - Agriculture, Forestry. and Fishery
- - - 2.630 365.700 - - Mining and Extractive Industries
515 170.136 - 25.130 467.157 346 - Processing Industry
Procurement of Electricity, Gas,
- - - 134 - - -
Steam/Hot Water, and Cold Air
Water Management, Waste Water
- - - - - - - Management, Waste Management
and Recycle
6.805 6.748 - 71 331 - - Construction
Wholesale and Retail Trade,
19.061 75.787 - 298.801 77.419 2.301 - Car and Motorcycle Repair
and Maintenance
- 22.689 - 4.152 10.856 - - Transportation and Warehousing
Provision of Accommodation and
1.189 83.752 - 823 14.642 - -
Foods & Beverages
- 1.599 - 41 - - - Information and Communication
- 274 - 6.835 24.983 - - Financial and Insurance Activities
67.870 131.314 - 18 99.633 23.535 - Real Estate
Professional, Scientific, and
23.182 1.168 - 1.046 76.797 15 -
Technical Activities
Rental and Leasing Activities
Without Option Rights,
1.599 - - 1.665 2.107 14 -
Employment, Travel Agencies, and
Other Business Supports
Government Administration,
- - - 840 - - - Land Business, and Mandatory
Social Service
- - - 520 - - - Education
Human Health Activities and
- - - 3.365 5.744 - -
Social Activities
Arts, Entertainment, and
- 1.817 - 12.767 2.140 68 -
Recreation
- - - - - - - Other Service Activities
- - - 118 - - - Household Activities as Employer
International Organizations
- - - - - - - and Other Extra International
Organizations Activities
67.292 896 - - - - - Household
- - - 191.819 1.371 20 - Non-Business
- - - - - - 238.827 Others
188.517 496.180 - 655.302 1.170.746 26.769 238.827 Total
PT Bank Ganesha Tbk
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Page 272
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 6 Risiko Kredit - Pengungkapan Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontak
Bank Secara Individu
Table 6 Credit Risk - Disclosure of Net Receivables by Remaining Contact Period
Bank Individually
31 Desember 2023
December 31, 2023
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Contract Period
No. Kategori Portofolio
>1-3 >3-5 Non
≤ 1 Tahun Tahun Tahun > 5 Tahun Kontraktual
Total
≤ 1 Year >1-3 >3-5 > 5 Years Non-
Years Years Contractual
1 Tagihan kepada Pemerintah 1.063.255 853.995 291.705 133.236 - 2.342.191
2 Tagihan kepada Entitas Sektor Publik - - - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - - - - -
Lembaga Internasional
4 Tagihan kepada Bank 1.291.054 - - - - 1.291.054
5 Tagihan Berupa Covered Bond - - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
6 186.325 74.250 23.236 - - 283.811
Keuangan Lainnya
Tagihan Berupa Surat Berharga/Piutang Subordinasi,
7 - - - - - -
Ekuitas, dan Instrumen Modal Lainnya
8 Kredit Beragun Rumah Tinggal 79.002 10.984 9.974 35.024 - 134.984
9 Kredit Beragun Properti Komersial 213.162 72.882 114.146 20.661 - 420.851
10 Kredit Pegawai/ Pensiunan - - - - - -
Tagihan kepada Usaha Mikro, Usaha Kecil dan
11 622.155 246.755 147.910 1.094 - 1.017.914
Portofolio Ritel
12 Tagihan kepada Korporasi 1.284.428 738.366 383.959 155.598 - 2.562.351
13 Tagihan yang Telah Jatuh Tempo 1.205 19 - - - 1.224
14 Aset Lainnya 198.512 - - - - 198.512
Total 4.939.098 1.997.251 970.930 345.613 - 8.252.892
Tabel 7 Risiko Kredit - Pengungkapan Tagihan dan Pencadangan berdasarkan Wilayah
Bank Secara Individu
Table 7 Credit Risk - Disclosure of Receivables and Allowances by Area
Bank Individually
31 Desember 2023
December 31, 2023
No. Keterangan Dan
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
Tagihan 6.906.525 317.772 1.028.597 - 8.252.894
1 Tagihan yang Mengalami Peningkatan dan Pemburukan Risiko
Kredit (Stage 2 dan Stage 3)
a. Belum Jatuh Tempo 10.559 6.469 1.833 - 18.861
2
b. Telah Jatuh Tempo 187 1.275 386 - 1.848
3 CKPN - Stage 1 96.242 371 43.435 - 140.048
4 CKPN - Stage 2 1.405 379 165 - 1.949
5 CKPN - Stage 3 48.706 2.064 18.305 - 69.075
6 Tagihan yang Dihapus Buku 5 - - - 5
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Contract Period
Portfolio Category
>1-3 >3-5 Non
≤ 1 Tahun Tahun Tahun > 5 Tahun Kontraktual
Total
≤ 1 Year >1-3 >3-5 > 5 Years Non-
Years Years Contractual
1.992.626 876.599 530.086 138.130 - 3.537.441 Receivables from Government
- - - - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and
- - - - - -
International Institutions
1.395.264 - - - - 1.395.264 Receivables from Banks
- - - - - - Receivables in the form of Covered Bond
Receivables from Securities Companies and Other Financial
194.331 135.129 35.928 - - 365.388
Services Institutions
Receivables in the form of Subordinated Securities/
- - - - - -
Receivables, Equity and Other Capital Instruments
28.635 82.248 17.365 60.268 - 188.516 Residential Property Collateralized Loans
180.185 29.860 261.163 24.973 - 496.181 Commercial Property Collateralized Loans
- - - - - - Employee/ Retirement Loans
Receivables from Microbusiness, Small Business, and Retail
465.623 141.784 47.331 565 - 655.303
Portfolio
465.608 425.443 155.877 123.816 - 1.170.744 Receivables from Corporations
3.222 23.546 1 - - 26.769 Due Receivables
238.827 - - - - 238.827 Other Assets
4.964.321 1.714.609 1.047.751 347.752 - 8.074.433 Total
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Dan Description
Wilayah 1 Wilayah 2 Wilayah 3
Seterusnya Total
Zone 1 Zone 2 Zone 3
And Others
7.104.144 268.875 701.414 - 8.074.433 Receivables
Claims with Increased and Worsening Credit Risk (Stage 2 and Stage 3)
23 147 93 - 263 a. Not Due
2.915 16 21 - 2.952 b. Due
1.089 176 19.685 - 20.950 CKPN - Stage 1
29.930 16 388 - 30.334 CKPN - Stage 2
8.773 52 36 - 8.861 CKPN - Stage 3
122.098 - - - 122.098 Receivables Written Off
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 8 Risiko Kredit - Pengungkapan Tagihan dan Pencadangan berdasarkan Sektor Ekonomi
Bank Secara Individu
Table 8 Credit Risk - Disclosure of Receivables and Allowances by Economic Sector
Bank Individually
31 Desember 2023
December 31, 2023
Tagihan yang Cadangan Kerugian
Mengalami Penurunan Penurunan Nilai (CKPN) Tagihan
Nilai Allowance for yang
No. Sektor Ekonomi
Tagihan Impaired Receivables Impairment Losses (CKPN) Dihapus
Receivables Belum Telah Buku
Jatuh Jatuh Receivables
Stage 1 Stage 2 Stage 3 Written Off
Tempo Tempo
Not Due Due
1 Pertanian, Kehutanan dan Perikanan 171.561 1.787 354 283 75 5.411 -
2 Pertambangan dan Penggalian 603.997 7 - 1.349 - - -
3 Industri Pengolahan 1.497.261 5.985 63 75.375 787 3.259 -
Pengadaan Listrik, Gas, Uap/Air Panas
4 - - - - - - -
dan Udara Dingin
Pengelolaan Air, Pengelolaan Air
5 Limbah, Pengelolaan dan Daur Ulang 321 24 16 4 - 25 -
Sampah
6 Konstruksi 295.712 - - 652 - - -
Perdagangan Besar dan Eceran;
7 Reparasi dan Perawatan Mobil dan 445.535 2.895 960 724 56 28.099 -
Sepeda Motor
8 Pengangkutan dan Pergudangan 152.946 539 - 386 72 - -
Penyediaan Akomodasi dan
9 87.063 - - 158 - - -
Penyediaan Makan Minum
10 Informasi dan Komunikasi 30.689 - - 22 - - -
11 Aktivitas Keuangan dan Asuransi 1.636.426 - - 606 - - -
12 Real Estat 271.883 - - 41.905 - 17.565 -
13 Aktivitas Profesi, Ilmiah dan Teknis 44 - - - - - -
Aktivitas Penyewaan dan Sewa
Guna Usaha tanpa Hak Opsi,
14 41.825 21 7 18.394 - 135 -
Ketenagakerjaan, Agen Perjalanan,
dan Penunjang Usaha Lainnya
Administrasi Pemerintahan,
15 - - - 1 - - -
Pertahanan, dan Jaminan Sosial Wajib
16 Pendidikan 45 - - - - - -
Aktivitas Kesehatan Manusia dan
17 1.273 - - 1 - - -
Aktivitas Sosial
18 Kesenian, Hiburan, dan Rekreasi - - - - - - -
19 Aktivitas Jasa Lainnya 24.720 91 40 38 2 609 -
Aktivitas Rumah Tangga sebagai
20 2.803 - - 3 - - -
Pemberi Kerja
Aktivitas Badan Internasional dan
21 - - - - - - -
Badan Ekstra Internasional Lainnya
22 Rumah Tangga 436.080 6.760 408 140 835 13.973 5
23 Bukan Lapangan Usaha 12.006 753 - 6 123 - -
24 Lainnya 2.540.704 - - - - - -
Total 8.252.894 18.862 1.848 140.047 1.950 69.076 5
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Tagihan yang Cadangan Kerugian
Mengalami Penurunan Penurunan Nilai (CKPN) Tagihan
Nilai Allowance for yang Economic Sector
Tagihan Impaired Receivables Impairment Losses (CKPN) Dihapus
Receivables Belum Telah Buku
Jatuh Jatuh Receivables
Stage 1 Stage 2 Stage 3 Written Off
Tempo Tempo
Not Due Due
127.867 24 446 87 4 151 430 Agriculture, Forestry, and Fishery
368.330 - - 245 - - - Mining and Extractive Industries
663.283 13 334 377 29.869 111 40.137 Processing Industry
Procurement of Electricity, Gas, Steam/Hot
134 - - - - - -
Water, and Cold Air
Water Management, Waste Water
- - - - - - - Management, Waste Management and
Recycle
13.956 - - 9 - - - Construction
Wholesale and Retail Trade; Car and
473.369 204 2.095 293 412 8.536 1.470
Motorcycle Repair and Maintenance
37.697 - - 23 29 - - Transportation and Warehousing
Provision of Accommodation and Foods &
100.406 - - 73 - - -
Beverages
1.640 - - 1 - - 80.000 Information and Communication
397.481 - - 264 - - - Financial and Insurance Activities
322.370 - - 19.440 - - 17 Real Estate
Professional, Scientific, and Technical
102.206 - 15 67 0 5 -
Activities
Leasing and Leasing Activities without
5.385 - 14 4 0 5 - Option Rights, Employment, Travel agencies,
and Other Business Supports
Government Administration, Land Business,
840 - - 1 - - -
and Mandatory Social Service
520 - - - - - - Education
9.109 - - 6 - - 44 Human Health Activities and Social Activities
16.793 20 48 11 1 22 - Arts, Entertainment, and Recreation
- - - - - - - Other Service Activities
118 - - - - - - Household Activities as Employer
International Organizations and Other
- - - - - - -
Extra International Organizations Activities
- - - - - - - Household
- - - - - - - Non-Business
5.432.931 2 - 49 20 33 - Others
8.074.435 263 2.952 20.950 30.334 8.863 122.098 Total
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 9 Risiko Kredit - Pengungkapan Tagihan berdasarkan Hari Tunggakan
Bank Secara Individu
Table 9 Credit Risk - Disclosure of Receivables by Due Date
Bank Individually
31 Desember 2023
December 31, 2023
Tagihan berdasarkan Hari Tunggakan
Receivables by Due Date
No Jenis Eksposur
> 90 Hari sampai > 120 Hari sampai
dengan 120 Hari dengan 180 Hari > 180 Hari
Total
> 90 Days until > 120 Days until > 180 Days
120 Days 180 Days
Kredit yang Termasuk dalam Tagihan
1 477 566 182 1.225
yang Telah Jatuh Tempo
Surat Berharga yang Termasuk dalam
2 - - - -
Tagihan yang Telah Jatuh Tempo
Total 477 566 182 1.225
Tabel 10 Risiko Kredit - Pengungkapan Tambahan terkait Perlakuan terhadap Aset Bermasalah (CRB-A)
Bank Secara Individu
Table 10 Credit Risk - Additional Disclosures regarding Treatment of Non-Performing Assets (CRB-A)
Bank Individually
Pengungkapan Aset Performing dan Non Performing
Disclosure of Performing and Non-Performing Assets
Performing (Kualitas L dan DPK) Tagihan yang Mengalami Penurunan Nilai
Performing (Quality of L and DPK) Impaired Receivables
No. Keterangan
Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2023
December 31, 2023
1 Surat Berharga 1.482.867 - - -
Kredit 4.265.722 142.248 29.913 12.309
2 a. Korporasi 2.705.159 76.940 - -
b. Ritel 1.560.563 65.308 29.913 12.309
3 Transaksi Rekening Administratif 286.847 234 - -
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
1 Surat Berharga 1.651.080 - - -
Kredit 2.877.161 38.331 4.249 1.035
2 a. Korporasi 2.150.083 37.913 - -
b. Ritel 727.077 418 4.249 1.035
3 Transaksi Rekening Administratif 319.016 291 - -
PT Bank Ganesha Tbk
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Page 277
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Tagihan berdasarkan Hari Tunggakan
Receivables by Due Date
Exposure Type
> 90 Hari sampai > 120 Hari sampai
dengan 120 Hari dengan 180 Hari > 180 Hari
Total
> 90 Days until > 120 Days until > 180 Days
120 Days 180 Days
25.105 1.658 6 26.769 Loan included in Due Receivables
- - - - Securities Included in Due Receivables
25.105 1.658 6 26.769 Total
(dalam jutaan Rupiah / in million Rupiah)
Non Performing Loan (Kualitas KL, D, M)
Non Performing Loan (Quality of KL, D, M)
Tagihan yang Tidak Mengalami Penurunan Nilai
Non Impaired Receivables
Memiliki Tunggakan > 90 Hari Memiliki Tunggakan < 90 Hari Description
Have Arrears > 90 Days Have Arrears < 90 Days
Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2023
December 31, 2023
- - - - Securities
70.050 68.825 - - Loans
- - - - a. Corporate
70.050 68.825 - - b. Retail
- - - - Administrative Account Transactions
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
- - - - Securities
31.383 20.781 - - Loans
7.798 7.798 - - a. Corporate
23.585 12.982 - - b. Retail
- - - - Administrative Account Transactions
PT Bank Ganesha Tbk
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Page 278
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Pengungkapan Aset Restrukturisasi Performing dan Non-Performing
Disclosure of Performing and Non-Performing Restructuring Assets
Performing (Kualitas L dan DPK) Non Performing Loan (Kualitas KL, D, M)
Performing (Quality of L and DPK) Non Performing Loan (Quality of KL, D, M)
No. Keterangan Nilai Tercatat Bruto Nilai Tercatat Bruto
Gross Carrying CKPN Gross Carrying CKPN
Amount Amount
31 Desember 2023
December 31, 2023
1 Surat Berharga - - - -
Kredit 356.783 43.315 34.865 22.731
2 a. Korporasi 235.376 486 - -
b. Ritel 121.407 42.829 34.865 22.731
3 Transaksi Rekening Administratif - - - -
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
1 Surat Berharga - - - -
Kredit 566.713 6.707 35.185 21.687
2 a. Korporasi 520.912 6.662 7.798 7.798
b. Ritel 45.801 45 27.387 13.889
3 Transaksi Rekening Administratif - - - -
Tabel 11 Risiko Kredit - Pengungkapan Kuantitatif terkait Teknik MRK (CR3)
Bank Secara Individu
Table 11 Credit Risk - Quantitative Disclosures related to MRK Techniques (CR3)
Bank Individually
Tagihan yang Tidak Dijamin Tagihan yang Dijamin
dengan Teknik MRK dengan Teknik MRK
No. Keterangan
Not Guaranteed Receivables Guaranteed Receivables
using MRK Techniques using MRK Techniques
31 Desember 2023
December 31, 2023
1 Kredit 3.330.756 806.570
2 Surat Berharga 1.467.661 -
3 Total 4.798.417 806.570
4 Kredit dan Surat Berharga yang Telah Jatuh Tempo 1.225 -
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
1 Kredit 2.201.569 689.117
2 Surat Berharga 1.650.787 -
3 Total 3.852.356 689.117
4 Kredit dan Surat Berharga yang Telah Jatuh Tempo 26.769 -
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
Stage 1 Stage 2 Stage 3
Nilai Nilai Nilai
Tercatat Tercatat Tercatat Description
Bruto Bruto Bruto
CKPN CKPN CKPN
Gross Gross Gross
Carrying Carrying Carrying
Amount Amount Amount
31 Desember 2023
December 31, 2023
- - - - - - Securities
356.227 43.152 - - 35.420 22.894 Loans
235.376 486 - - - - a. Corporate
120.851 42.666 - - 35.420 22.894 b. Retail
- - - - - - Administrative Account Transactions
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
- - - - - - Securities
585.206 19.612 5.045 47 11.648 8.734 Loans
517.517 6.632 3.395 29 7.798 7.798 a. Corporate
67.689 12.980 1.650 18 3.850 936 b. Retail
- - - - - - Administrative Account Transactions
(dalam jutaan Rupiah / in million Rupiah)
Tagihan yang
Dijamin dengan
Tagihan yang Garansi, Penjaminan Tagihan yang
Dijamin dengan dan/atau Asuransi Dijamin dengan
Agunan Kredit Derivatif Kredit
Description
Guaranteed Guaranteed Receivables
Receivables by Receivables by Secured by Credit
Collateral Guarantee, Security, Derivatives
and/or Credit
Insurance
31 Desember 2023
December 31, 2023
898.029 23.523 - Loans
- - - Securities
898.029 23.523 - Total
- - - Due Loans and Securities
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
653.299 35.818 - Loans
- - - Securities
653.299 35.818 - Total
- - - Due Loans and Securities
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 12 Risiko Kredit - Pengungkapan Eksposur Risiko Kredit dan Dampak Teknik MRK
Bank Secara Individu
Table 12 Credit Risk - Disclosure of Credit Risk Exposure and Impact of MRK Techniques
Bank Individually
31 Desember 2023
December 31, 2023
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
Net Receivables Before Net Receivables After
Implementation of FKK and MRK Implementation of FKK and MRK
No. Kategori Portofolio
Techniques Techniques
Laporan Posisi Laporan Posisi
Keuangan Keuangan
Statement TRA Statement TRA
of Financial of Financial
Position Position
1 Tagihan kepada Pemerintah 2.342.192 - 2.342.192 -
2 Tagihan kepada Entitas Sektor Publik - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - - -
Lembaga Internasional
4 Tagihan kepada Bank 1.291.054 - 1.032.843 -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
- - - -
Keuangan Lain1)
5 Tagihan Berupa Covered Bond - - - -
6 Tagihan kepada Korporasi - Eksposur Korporasi Umum 2) 2.562.352 28.402 384.353 4.260
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
283.811 2.520 170.287 1.512
Keuangan Lainnya
Eksposur Pembiayaan Khusus4) - - - -
Tagihan Berupa Surat Berharga/Piutang Subordinasi,
7 - - - -
Ekuitas, dan Instrumen Modal Lainnya
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio
8 1.017.914 16 254.478 4
Ritel
9 Kredit Beragun Properti - - - -
Kredit Beragun Properti Rumah Tinggal yang Pembayarannya
134.984 1.558 96.995 979
Tidak Bergantung Secara Material pada Arus Kas Properti
Kredit Beragun Properti Rumah Tinggal yang Pembayarannya
- - - -
Bergantung Secara Material pada Arus Kas Properti
Kredit Beragun Properti Komersial yang Pembayarannya
420.851 11.349 142.325 4.307
Tidak Bergantung Secara Material pada Arus Kas Properti
Kredit Beragun Properti Komersial yang Pembayarannya
- - - -
Bergantung Secara Material pada Arus Kas Properti
Kredit Pengadaan Tanah, Pengolahan Tanah, dan Konstruksi - - - -
10 Tagihan yang Telah Jatuh Tempo 1.225 - 611 -
11 Aset Lainnya 198.512 - 198.512 -
Total 8.252.895 43.845 4.622.596 11.062
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik MRK Penerapan FKK dan Teknik MRK
Net Receivables Before Net Receivables After
Implementation of FKK and MRK Implementation of FKK and MRK
Portfolio Category
Techniques Techniques
Laporan Posisi Laporan Posisi
Keuangan Keuangan
Statement TRA Statement TRA
of Financial of Financial
Position Position
3.537.443 - 3.537.443 - Receivables from Government
- - - - Receivables from Public Sector Entities
Receivables from Multilateral Development Banks and International
- - - -
Institutions
1.395.264 - 1.116.211 - Receivables from Banks
Receivables from Securities Companies and Other Financial Services
- - - -
Institutions1)
- - - - Receivables in the form of Covered Bond
1.170.745 30.831 175.612 4.625 Receivables from Corporations - General Corporate Exposure 2)
Receivables from Securities Companies and Other Financial Services
365.385 - 219.232 -
Institutions
- - - - Special Financing Exposure4)
Receivables in the form of Subordinated Securities/Receivables,
- - - -
Equity and Other Capital Instruments
655.303 141 163.826 35 Receivables from Microbusiness, Small Business, and Retail Portfolio
- - - - Property Collateralized Loans
Residential Property Collateralized Loans which the Payments Are
188.516 2.753 144.139 2.197
Not Materially Dependent on Property Cash Flow
Residential Property Collateralized Loans which the Payments Are
- - - -
Materially Dependent on Property Cash Flow
Commercial Property Collateralized Loans which the Payments Are
496.184 13.397 168.017 5.338
Not Materially Dependent on Property Cash Flow
Commercial Property Collateralized Loans which the Payments Are
- - - -
Materially Dependent on Property Cash Flow
- - - - Land Acquisition, Land Processing, and Construction Loans
26.769 - 9 - Due Receivables
238.827 - 238.826 - Other Assets
8.074.436 47.122 5.763.315 12.195 Total
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 13 Risiko Kredit - Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko (CR5)
Bank Secara Individu
Table 13 Credit Risk - Exposure Disclosure by Asset Class and Risk Weight (CR5)
Bank Individually
31 Desember 2023
December 31, 2023
No. Kategori Portofolio 0% 20% 50%
1 Tagihan Kepada Pemerintah 2.342.192 - -
No. Kategori Portofolio 20% 50%
2 Tagihan Kepada Entitas Sektor Publik - -
No. Kategori Portofolio 0% 20% 30% 50%
3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - - - -
No. Kategori Portofolio 20% 30% 40% 50%
4 Tagihan Kepada Bank 1,291,054 - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lain1) - - 283,811 -
No. Kategori Portofolio 10% 15% 20% 25%
5 Tagihan berupa Covered Bond - - - -
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Government
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Public Sector Entities
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Multilateral Development Banks and
- - - -
International Institutions
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
75% 100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - 258,211 Receivables from Banks
Receivables from Securities Companies and Other
- - - - 113,525
Financial Services Institutions1)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
35% 50% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - - Receivables in the form of Covered Bond
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Kategori Portofolio 20% 50% 65% 75% 80%
6 Tagihan kepada Korporasi Umum - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya - - - - -
Eksposur Pembiayaan Khusus4) - - - - -
No. Kategori Portofolio 100% 150%
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan Instrumen
7 - -
Modal Lainnya
No. Kategori Portofolio 45% 75%
8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel - 1,017,914
No. Kategori Portofolio 50% 100%
9 Tagihan yang Telah Jatuh Tempo 1,222 2
No. Kategori Portofolio 0% 20%
10 Aset Lainnya - -
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
85% 100% 130% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
2,562,352 - - - - 2,177,999 Receivables from General Corporations
Receivables from Securities Companies and
- - - - - -
Other Financial Services Institutions
- - - - - - Special Financing Exposure4)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
250% 400% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables in the form of Subordinated Securities/
- - - -
Receivables, Equity and Other Capital Instruments
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
85% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Microbusiness, Small Business, and
- - - 763,435
Retail Portfolio
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - 614 Due Receivables
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
198,512 - - 198,512 Other Assets
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Kategori Portofolio 0% 20% 25% 30% 35% 40% 45% 50% 60%
11 Kredit Beragun Properti - 38.507 36.644 34.447 - 19.004 - 6.383 316.791
Kredit Beragun Properti Rumah
Tinggal yang Pembayarannya Tidak
- 48.501 36.644 4.287.270 211.072 71.025
Bergantung Secara Material pada
Arus Kas Properti
tanpa pendekatan pembagian
- - - 1.483.655 - - - - -
kredit5)
dengan menggunakan
pendekatan pembagian kredit - 286.847 234
(dijamin)5)
dengan menggunakan
pendekatan pembagian kredit - 48.501 6.057.772 - -
(dijamin)5)
Kredit Beragun Properti Rumah
Tinggal yang Pembayarannya
- - - -
Bergantung Secara Material
pada Arus Kas Properti
Kredit Beragun Properti Komersial
yang Pembayarannya Tidak
- - - - - 316.791
Bergantung Secara Material
pada Arus Kas Properti
tanpa pendekatan pembagian
- - - - - -
kredit5)
dengan menggunakan
pendekatan pembagian kredit -
(dijamin)5)
dengan menggunakan
pendekatan pembagian kredit - - - - -
(dijamin)5)
Kredit Beragun Properti Komersial
yang Pembayarannya Bergantung
Secara Material pada Arus Kas
Properti
Kredit Pengadaan Tanah,
Pengolahan Tanah, dan Konstruksi
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Tagihan
Bersih
Setelah FKK
dan Teknik
Lainnya MRK
65% 70% 75% 85% 90% 100% 105% 110% 150% Portfolio Category
Others Net
Receivables
After FKK
and MRK
Techniques
- - - 104.060 - - - - - - 316.515 Property Collateralized Loans
Residential Property
Collateralized Loans which
140.048 - - - - - - 37.989 the Payments Are Not
Materially Dependent on
Property Cash Flow
without loan sharing
- - - - - - - - - - -
approach5)
using a loan sharing
234 - -
approach (guaranteed)5)
using a loan sharing
- - - - - - -
approach (guaranteed)5)
Residential Property
Collateralized Loans which
- - - - - - - - the Payments Are Materially
Dependent on Property
Cash Flow
Commercial Property
Collateralized Loans which
- - 104.060 - - - 278.525 the Payments Are Not
Materially Dependent on
Property Cash Flow
without loan sharing
- -
approach5)
using a loan sharing
- - - - - - - - - - -
approach (guaranteed)5)
using a loan sharing
- - - - - - -
approach (guaranteed)5)
Commercial Property
Collateralized Loans which
- - - - - - the Payments Are Materially
Dependent on Property
Cash Flow
Land Acquisition,
- - - - Land Processing, and
Construction Loans
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
No. Kategori Portofolio 0% 20% 50%
1 Tagihan Kepada Pemerintah 3.537.443 - -
No. Kategori Portofolio 20% 50%
2 Tagihan Kepada Entitas Sektor Publik - -
No. Kategori Portofolio 0% 20% 30% 50%
3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - - - -
No. Kategori Portofolio 20% 30% 40% 50%
4 Tagihan Kepada Bank 1,395,264 - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lain1) - - 365,387 -
No. Kategori Portofolio 10% 15% 20% 25%
5 Tagihan berupa Covered Bond - - - -
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Government
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - Receivables from Public Sector Entities
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Multilateral Development Banks and
- - - -
International Institutions
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
75% 100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - 279,053 Receivables from Banks
Receivables from Securities Companies and Other
- - - - 146,155
Financial Services Institutions1)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
35% 50% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
- - - - - Receivables in the form of Covered Bond
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Kategori Portofolio 10% 15% 20% 25% 35%
6 Tagihan kepada Korporasi Umum - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lainnya - - - - -
Eksposur Pembiayaan Khusus4) - - - - -
No. Kategori Portofolio 100% 150%
Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan Instrumen
7 - -
Modal Lainnya
No. Kategori Portofolio 100% 150%
8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel - 655,303
No. Kategori Portofolio 50% 100%
9 Tagihan yang Telah Jatuh Tempo 20 26,747
No. Kategori Portofolio 0% 20%
10 Aset Lainnya - -
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
50% 50% 100% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
1,170,744 - - - - 995,132 Receivables from General Corporations
Receivables from Securities Companies and
- - - - - -
Other Financial Services Institutions
- - - - - - Special Financing Exposure4)
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
250% 400% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables in the form of Subordinated Securities/
- - - -
Receivables, Equity and Other Capital Instruments
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
250% 400% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
Receivables from Microbusiness, Small Business, and
- - - 491,477
Retail Portfolio
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
2 - 26,760 Due Receivables
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
100% 150% Portfolio Category
Others Net Receivables
After FKK and MRK
Techniques
238,826 - - 238,826 Other Assets
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Kategori Portofolio 0% 20% 25% 30% 35% 40% 45% 50% 60%
11 Kredit Beragun Properti - 115.515 31.705 33.030 - 6.906 - 1.332 373.441
Kredit Beragun Properti Rumah
Tinggal yang Pembayarannya Tidak
- 115.515 31.705 33.030 6.906 - 1.332
Bergantung Secara Material pada
Arus Kas Properti
tanpa pendekatan pembagian
- - - - - - - - -
kredit5)
dengan menggunakan
pendekatan pembagian kredit -
(dijamin)5)
dengan menggunakan
pendekatan pembagian kredit - - - - -
(dijamin)5)
Kredit Beragun Properti Rumah
Tinggal yang Pembayarannya
- - - -
BergantungSecara Material
pada Arus Kas Properti
Kredit Beragun Properti Komersial
yang Pembayarannya Tidak
- - - - - 373.441
Bergantung Secara Material
pada Arus Kas Properti
tanpa pendekatan pembagian
- - - - - -
kredit5)
dengan menggunakan
pendekatan pembagian kredit -
(dijamin)5)
dengan menggunakan
pendekatan pembagian kredit - - - - -
(dijamin)5)
Kredit Beragun Properti Komersial
yang Pembayarannya Bergantung
Secara Material pada Arus Kas
Properti
Kredit Pengadaan Tanah,
Pengolahan Tanah, dan Konstruksi
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Tagihan
Bersih
Setelah FKK
dan Teknik
Lainnya MRK
65% 70% 75% 85% 90% 100% 105% 110% 150% Portfolio Category
Others Net
Receivables
After FKK
and MRK
Techniques
2.284 119.619 371.820 Property Collateralized Loans
Residential Property
Collateralized Loans which
44.367 the Payments Are Not
Materially Dependent on
Property Cash Flow
without loan sharing
- - - - - - - - - - -
approach5)
using a loan sharing
- -
approach (guaranteed)5)
using a loan sharing
- - - - - - -
approach (guaranteed)5)
Residential Property
Collateralized Loans which
- - - - - - - - the Payments Are Materially
Dependent on Property
Cash Flow
Commercial Property
Collateralized Loans which
- 2.284 119.619 - - - 327.454 the Payments Are Not
Materially Dependent on
Property Cash Flow
without loan sharing
- - - - -
approach5)
using a loan sharing
- - - - - - - - - - -
approach (guaranteed)5)
using a loan sharing
- - - - - - -
approach (guaranteed)5)
Commercial Property
Collateralized Loans which
- - - - - - the Payments Are Materially
Dependent on Property
Cash Flow
Land Acquisition,
- - - - Land Processing, and
Construction Loans
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 13 Risiko Kredit - Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko (CR5)
Bank Secara Individu
Table 13 Credit Risk - Exposure Disclosure by Asset Class and Risk Weight (CR5)
Bank Individually
31 Desember 2023
December 31, 2023
Tagihan Bersih
Tagihan Bersih Tagihan Bersih TRA
(Setelah pengenaan
No Bobot Risiko Laporan Posisi (sebelum pengenaan
FKK dan Teknik MRK)
Keuangan FKK) Rata-Rata FKK
Net Receivables
Net Receivables Net Receivables FKK Average
(After imposition
Statement of TRA (before FKK
of FKK and MRK
Financial Position imposition)
Techniques)
1 < 40% 3.742.843 255.034 3.712.469 285.407
2 40%-70% 627.211 31.814 380.606 278.420
3 75% 1.017.914 - 276.430 741.484
4 85% 2.864.924 - 1.259.179 1.605.745
5 90%-100% 2 - - 2
6 105%-130% - - -
7 150% - - -
8 250% - - -
9 400% - - -
10 1250% - - -
Total Tagihan Bersih 8.252.894 286.848 5.628.684 2.911.058
Tabel 14 Risiko Pasar - Pengungkapan Risiko Pasar dengan Menggunakan Metode Standar
Bank Secara Individu
Table 14 Market Risk - Disclosure of Market Risk Using Standardized Method
Bank Individually
31 Desember 2023
December 31, 2023
Konsolidasi
No Kategori Portofolio Bank
Consolidated
Beban Modal ATMR Beban Modal ATMR
Capital Expenses RWA Capital Expenses RWA
Risiko Suku Bunga
1 a. Risiko Spesifik 241 - -
b. Risiko Umum 70 - -
2 Risiko Nilai Tukar 497 10.102 - -
3 Risiko Ekuitas *) - -
4 Risiko Komoditas - - - -
5 Risiko Option - - - -
Total 808 10.102 - -
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022 (disesuaikan Basel III Reforms)
December 31, 2022 (adjusted to Basel III Reforms)
Tagihan Bersih
Tagihan Bersih Tagihan Bersih TRA
(Setelah pengenaan
Laporan Posisi (sebelum pengenaan Risk Weight
FKK dan Teknik MRK)
Keuangan FKK) Rata-Rata FKK
Net Receivables
Net Receivables Net Receivables FKK Average
(After imposition
Statement of TRA (before FKK
of FKK and MRK
Financial Position imposition)
Techniques)
5.112.959 287.756 5.080.936 319.778 < 40%
747.112 30.969 440.922 337.159 40%-70%
657.593 - 211.658 445.935 75%
1.530.023 - 649.861 880.162 85%
26.747 - - 26.747 90%-100%
- - - - 105%-130%
2 - - 3 150%
- - - - 250%
- - - - 400%
- - - - 1250%
8.074.436 318.725 6.383.377 2.009.784 Total Net Receivables
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2022
December 31, 2022
Konsolidasi
Bank Portfolio Category
Consolidated
Beban Modal ATMR Beban Modal ATMR
Capital Expenses RWA Capital Expenses RWA
Interest Rate Risk
- - - a. Specific Risk
4 - - - b. General Risk
673 8.463 - - Exchange Rate Risk
- - Equity Risk *)
- - - - Commodity Risk
- - - - Option Risk
677 8.463 - - Total
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 15 Risiko Likuiditas – Kewajiban Pemenuhan Rasio Kecukupan Likuditas (Liquidity Coverage Ratio)
Bank Secara Individu
Table 15 Liquidity Risk – Liquidity Coverage Ratio
Bank Individually
31 Desember 2023
December 31, 2023
Nilai Outstanding Kewajiban dan
No. Komponen Komitmen/Nilai Tagihan Kontraktual
Outstanding Value of Liabilities and
Commitments/Contractual
Receivables Value
1 Jumlah Data Poin yang Digunakan dalam Perhitungan LCR
High Quality Liquid Asset (HQLA)
2 Total High Quality Liquid Asset (HQLA)
Arus Kas Keluar (Cash OutFlows)
Simpanan Nasabah Perorangan dan Pendanaan yang Berasal dari Nasabah Usaha Mikro
3 -
dan Usaha Kecil, terdiri dari:
a. Simpanan/Pendanaan Stabil 73.973
b. Simpanan/Pendanaan Kurang Stabil 907.232
4 Pendanaan yang Berasal dari Nasabah Korporasi, Terdiri dari: -
a. Simpanan Operasional 1.142.425
b. Simpanan Non-Operasional dan/atau Kewajiban Lainnya yang Bersifat Non- Operasional 2.895.627
c. Surat Berharga Berupa Surat Utang yang Diterbitkan oleh Bank -
5 Pendanaan dengan Agunan (Secured Funding)
6 Arus Kas Keluar Lainnya (Additional Requirement), terdiri dari: -
a. Arus Kas Keluar atas Transaksi Derivatif -
b. Arus Kas Keluar atas Peningkatan Kebutuhan Likuiditas -
c. Arus Kas Keluar atas Kehilangan Pendanaan -
d. Arus Kas Keluar atas Penarikan Komitmen Fasilitas Kredit dan Fasilitas Likuiditas -
e. Arus Kas Keluar atas Kewajiban Kontraktual Lainnya Terkait Penyaluran Dana 151.289
f. Arus Kas Keluar atas Kewajiban Kontijensi Pendanaan Lainnya 285.861
g. Arus Kas Keluar Kontraktual Lainnya 5.453
7 Total Arus Kas Keluar (Cash OutFlows)
Arus Kas Masuk (Cash InFlows)
8 Arus Kas Keluar Lainnya (Additional Requirement), Terdiri dari: 1.125.774
9 Pinjaman dengan Agunan Secured Lending 1.107.453
10 Arus Kas Masuk Lainnya 5.126
11 Total Arus Kas Masuk (Cash InFlows) -
TOTAL ADJUSTED VALUE1
12 Total HQLA
13 Total Arus Kas Keluar Bersih (Net Cash OutFlows)
14 LCR (%)
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Nilai HQLA Setelah Pengurangan Nilai
(Haircut), Outstanding Kewajiban dan
Komitmen Dikalikan Tingkat Penarikan
(Run-Offrate) atau Nilai Tagihan Kontraktual Component
Dikalikan Tingkat Penerimaan (Inflow Rate)
HQLA Value Less Haircut, Outstanding
Liabilities and Commitments Multiplied by
Run-Offrate or Contractual Receivables
Value Multiplied by Inflow Rate
3 hari / days Number of Data Points Used in the LCR Calculation
High Quality Liquid Asset (HQLA)
2.761.817 Total High Quality Liquid Asset (HQLA)
Cash Outflows
Savings from Individual Customers and Funding Derived from Micro and Small Business
-
Customers, Consisting of:
3.699 Savings/Funding is Stable
90.723 Savings/Funding is Less Stable
- Funding Derived from Corporate Customers, Consists of:
283.414 Operational Savings
1.121.267 Non-Operational Deposits and/or Other Non-Operational Liabilities
- Securities in the Form of Debt Securities Issued by Banks
- Funding with Collateral (Secured Funding)
- Other Cash Outflows (Additional Requirements), Consisting of:
- Cash Outflows from Derivative Transactions
- Cash Outflows from Increased Liquidity Needs
- Cash Outflows for Loss of Funding
- Cash Outflows for Withdrawal of Committed Credit Facilities and Liquidity Facilities
151.289 Cash Outflows on Other Contractual Liabilities related to Distribution of Funds
2.358 Cash Outflows from Other Funding Contingent Liabilities
5.453 Other Contractual Cash Outflows
1.658.203 Total Cash Outflows
Cash Inflows
60.084 Other Cash Outflows (Additional Requirements), Consisting of:
448.591 Loans with Collateral Secured Lending
2.563 Other Cash Inflows
511.238 Total Cash Inflows
TOTAL ADJUSTED VALUE1
2.761.817 Total HQLA
1.146.965 Total Net Cash Outflows
240,79% LCR (%)
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
Tabel 16 Risiko Likuiditas - Net Stable Funding Ratio Bank
Bank Secara Individu
Table 16 Liquidity Risk - Net Stable Funding Ratio
Bank Individually
31 Desember 2023
December 31, 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Komponen ASF
Carrying Value Based on Remaining Period
Tanpa Jangka Waktu < 6 Bulan
Without a Period Time < 6 Months
Modal: 3.258.337 -
Modal Sesuai POJK KPMM 3.258.337 211.072
Instrumen Modal Lainnya - -
Simpanan yang Berasal dari Nasabah Perorangan dan Pendanaan yang Berasal dari
485.562 234
Nasabah Usaha Mikro dan Usaha Kecil:
Simpanan dan Pendanaan Stabil 84.241 3.991
Simpanan dan Pendanaan Kurang Stabil 401.321 616.951
Pendanaan yang Berasal dari Nasabah Korporasi: 1.998.953 2.834.498
SimpananOperasional 1.174.738 1.610.083
Pendanaan Lainnya yang Berasal dari Nasabah Korporasi 824.215 1.224.415
Liabilitas yang Memiliki Pasangan Aset yang Saling Bergantung - -
Liabilitas dan Ekuitas Lainnya: 1.503 103.546
NSFR Liabilitas Derivatif -
Ekuitas dan Liabilitas Lainnya yang Tidak Masuk dalam Kategori Diatas 1.503 103.546
Total ASF
31 Desember 2023
December 31, 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Komponen RSF
Carrying Value Based on Remaining Period
Tanpa Jangka Waktu < 6 Bulan
Without a Period Time < 6 Months
Total HQLA dalam Rangka Perhitungan NSFR
Simpanan pada Lembaga Keuangan Lain untuk Tujuan Operasional 743.654 211.072
Pinjaman dengan Kategori Lancar dan dalam Perhatian Khusus (performing) - 2.764.275
Kepada Lembaga Keuangan yang Dijamin dengan HQLA Level 1 - 234
Kepada Lembaga Keuangan yang Dijamin Bukan dengan HQLA Level 1 dan Pinjaman
- 589.597
kepada Lembaga Keuangan Tanpa Jaminan
Kepada Korporasi Non-Keuangan, Nasabah Retail dan Nasabah Usaha Mikro dan Kecil,
Pemerintah Pusat, Pemerintah Negara Lain, Bank Indonesia, Bank Sentral Negara Lain - 899.798
dan Entitas Sektor Publik, yang Diantaranya:
Memenuhi Kualifikasi untuk Mendapat Bobot Risiko 35% atau Kurang, Sesuai SEOJK
- -
ATMR untuk Risiko Kredit
Kredit Beragun Rumah Tinggal yang Tidak Sedang Dijaminkan, yang Diantaranya: - 9.466
Memenuhi Kualifikasi Untuk Mendapat Bobot Risiko 35% atau Kurang, Sesuai SEOJK
- 29.842
ATMR untuk Risiko Kredit
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
ASF Component
Carrying Value Based on Remaining Period Total Nilai Tertimbang
≥ 6 Bulan - < 1 Tahun ≥ 1 Tahun Total Weighted Value
≥ 6 Months - < 1 Year ≥ 1 Year
- - 3.258.337 Capital:
- 71.025 3.258.337 Capital according to CAR POJK
- - - Other Capital Instruments
Deposits Originating from Individual Customers and
2.648 10 1.002.675
Funding from Micro and Small Business Customers:
347 - 84.150 Stable Savings and Funding
2.301 10 918.525 Less Stable Savings and Funding
26.665 25.000 1.897.202 Funding Derived from Corporate Customers:
25.000 25.000 1.429.911 Operational Savings
1.665 - 467.291 Other Funding Derived from Corporate Customers
- - - Liabilities that Have Interdependent Asset Pairs
- - - Liabilities and Other Equity:
- - NSFR Derivative Liability
Equity and Other Liabilities Not Included in the Above
- - -
Categories
6.158.214 Total ASF
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
RSF Component
Carrying Value Based on Remaining Period Total Nilai Tertimbang
≥ 6 Bulan - < 1 Tahun ≥ 1 Tahun Total Weighted Value
≥ 6 Months - < 1 Year ≥ 1 Year
67.208 Total HQLA for the NSFR Calculation
Deposits on Other Financial Institutions for Operational
- 71.025 371.827
Purposes
Loans in Current and Special Mention Category
1.322.049 1.873.285 2.959.748
(performing)
- - 120.055 To Financial Institutions Guaranteed with HQLA Level 1
To a Guaranteed Financial Institution Not with
18.793 137.504 235.340 HQLA Level 1 and a Loan to an Unsecured Financial
Institution
To Non-Financial Corporations, Retail Customers
and Micro and Small Business Customers, Central
1.231.830 1.630.345 2.451.607 Government, Governments of Other Countries, Bank
Indonesia, Central Banks of Other Countries and
Public Sector Entities, including:
Qualify for a Weighted Risk of 35% or Less, In
- - -
Accordance With SEOJK RWA for Credit Risk
Unsecured Residential Property Collateralized Loans,
8.726 6.963 15.015
Which Include:
Qualify for a Weighted Risk of 35% or Less, In
7.946 48.759 50.587
Accordance With SEOJK RWA for Credit Risk
PT Bank Ganesha Tbk
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
31 Desember 2023
December 31, 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Komponen RSF
Carrying Value Based on Remaining Period
Tanpa Jangka Waktu < 6 Bulan
Without a Period Time < 6 Months
Surat Berharga dengan Kategori Lancar dan Kurang Lancar (Performing) yang Tidak
Sedang Dijaminkan, Tidak Gagal Bayar , dan Tidak Masuk Sebagai HQLA, Termasuk - 35.017
Saham yang Diperdagangkan di Bursa
Aset yang Memiliki Pasangan Liabilitas yang Saling Bergantung - 234
Aset Lainnya: 120.968 134.236
Komoditas Fisik yang yang Diperdagangkan, Termasuk Emas -
Kas, Surat Berharga dan Aset Lainnya yang Dicatat sebagai Initial Margin untuk Kontrak
Derivatif dan Kas atau Aset Lain yang Diserahkan Sebagai Default Fund pada Central -
Counterparty (CCP)
NSFR Aset Derivatif -
NSFR Liabilitas Derivatif Sebelum Dikurangi dengan Variation Margin -
Seluruh Aset Lainnya yang Tidak Masuk dalam Kategori di Atas 120.968 134.236
Rekening Administratif 305.750
Total RSF
Rasio Pendanaan Stabil Bersih ( Net Stable Funding Ratio (%)
Tabel 17 Risiko Operasional – ATMR Risiko Operasional
Bank Secara Individu
Table 17 Operational Risk – RWA Operational Risk
Bank Individually
Laporan Data Kerugian Historis
Historical Loss Data Report
No. Indikator Bisnis (IB) dan Komponen IB T T-1 T-2 T-3 T-4 T-5
31 Desember 2023
December 31, 2023
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional (Loss Event) Sebesar Rp300.000.000 (Tiga Ratus Juta Rupiah) atau Lebih
Minimum Limit of an Operating Loss Event of Rp300,000,000 (Three Hundred Million Rupiah) or More
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
1 - - - - - -
Pemulihan (Tanpa Pengecualian)
2 Jumlah Terjadinya Kerugian Risiko Operasional 6,00 8,00 9,00 9,00 6,00 5,00
3 Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - - -
4 Jumlah Terjadinya Kerugian Risiko Operasional - - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
5 - - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
Batasan Minimum untuk Suatu Kejadian Kerugian Operasional (Loss Event) Sebesar Rp1.500.000.000 (Satu Miliar Lima Ratus Juta Rupiah) atau Lebih
Minimum Limit of an Operational Loss Event of Rp1,500,000,000 (One Billion Five Hundred Million Rupiah) or More
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
6 - - - - - -
Pemulihan (Tanpa Pengecualian)
7 Jumlah Terjadinya Kerugian Risiko Operasional - - - - - -
8 Jumlah Kerugian Risiko Operasional yang Dikecualikan - - - - - -
9 Jumlah Terjadinya Kerugian Risiko Operasional yang Dikecualikan - - - - - -
Jumlah Kerugian Operasional Bersih Setelah Memperhitungkan Nilai
10 - - - - - -
Pemulihan dan Kerugian Risiko Operasional yang Dikecualikan
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
(dalam jutaan Rupiah / in million Rupiah)
31 Desember 2023
December 31, 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
RSF Component
Carrying Value Based on Remaining Period Total Nilai Tertimbang
≥ 6 Bulan - < 1 Tahun ≥ 1 Tahun Total Weighted Value
≥ 6 Months - < 1 Year ≥ 1 Year
Securities with Current and Undercurrent
(Performing) Categories that are Not Being Pledged
54.754 49.715 87.143
Collateral, Do Not Default, and Are Not Included as
HQLA, Including Exchange-Traded Shares
- - - Assets that Have Interdependent Liability Pairs
3 9.085 185.423 Other Assets:
- Physical Commodities Traded, Including Gold
Cash, Securities and Other Assets Recorded as Initial
Margin for Derivative Contracts and Cash or Other
- - -
Assets Deposited as Default Funds to the Central
Counterparty (CCP)
- - - NSFR Derivative Assets
NSFR Derivative Liability Before Deduction of
- - -
Variation Margin
3 9.085 185.423 All Other Assets Not Included in the Categories Above
305.750 305.750 3.342 Administrative Account
3.587.548 Total RSF
2 Net Stable Funding Ratio (%)
Rata-Rata 10 Tahun
T-6 T-7 T-8 T-9 Business Indicator (IB) and IB Component
Average 10 Years
31 Desember 2023
December 31, 2023
Total Net Operating Loss After Calculating the Recovery Value
- - - - -
(Without Exception)
4,00 - - - 4,70 Total Occurrence of Operational Risk Loss
- - - - - Total Excluded Operational Risk Loss
- - - - - Total Occurrence of Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value and
- - - - -
Excluded Operational Risk Losses
Total Net Operating Loss After Calculating the Recovery Value
- - - - -
(Without Exception)
- - - - - Total Occurrence of Operational Risk Loss
- - - - - Total Excluded Operational Risk Loss
- - - - - Total Occurrence of Excluded Operational Risk Loss
Total Net Operating Loss After Calculating the Recovery Value and
- - - - -
Excluded Operational Risk Losses
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Performance Highlights Management Report Company Profile Management Discussion and Analysis
No. Indikator Bisnis (IB) dan Komponen IB T T-1 T-2 T-3 T-4 T-5
31 Desember 2023
December 31, 2023
Rincian Perhitungan Modal untuk Risiko Operasional
Details of Capital Calculation for Operational Risks
11 Apakah Kerugian Digunakan dalam Perhitungan FPKI? (Ya/Tidak)
Dalam Hal Baris 11 Diisi Tidak, Apakah Tidak Digunakannya Data
12 Kerugian Intern Tersebut Disebabkan Ketidaksesuaian Standar
Minimum untuk Data Kerugian? (Ya/Tidak)
Treshold yang Digunakan dalam Perhitungan Modal untuk Risiko
13
Operasional (dalam Satuan Rupiah Penuh)
14 Keterangan Tambahan (Jika Ada)
Laporan Rincian Indikator Bisnis
Business Indicator Detailed Report
31 Desember 2023
No. Indikator Bisnis (IB) dan Komponen IB December 31, 2023 Business Indicator (IB) and IB Component
T T-1 T-2
1 Komponen Bunga, Sewa, dan Dividen (KBSD) 166.694 Interest, Rent and Dividend Components (KBSD)
1a Pendapatan Bunga 433.413 317.228 354.870 Interest Income
1b Beban Bunga 111.692 135.705 183.947 Interest Expenses
1c Aset Produktif 8.710.177 8.367.593 5.148.058 Earning Assets
1d Pendapatan Dividen - - - Dividend Income
2 Komponen Jasa 19.435 Services Components
2a Pendapatan Jasa dan Komisi 26.336 19.231 12.426 Fees and Commission Income
2b Beban Jasa dan Komisi 5.485 3.282 3.641 Fees and Commission Expenses
2c Pendapatan Operasional Lainnya - - - Other Operating Income
2d Beban Operasional Lainnya 233 21 57 Other Operating Expenses
3 Komponen Keuangan 17.551 Financial Components
3a Laba Rugi Bersih Trading Book 4 1.306 547 Net Profit Loss Trading Book
3b Laba Rugi Bersih Banking Book 10.307 12.262 28.226 Net Profit Loss Banking Book
4 IB 203.679 IB
5 Komponen Indikator Bisnis 24.441 Business Indicator Components
Pengungkapan IB IB Disclosure
6a IB Total Termasuk Aktivitas yang Didivestasi 203.679 Total IB including Divested Activities
6b Pengurangan IB Dikarenakan Pengecualian atas - IB Reduction due to Exclusion of Divested Activities
Opsional
7 Keterangan Tambahan Additional information
Optional
Laporan Perhitungan ATMR Risiko Operasional dengan Menggunakan Pendekatan Standar
RWA Calculation Report for Operational Risk using Standard Approach
31 Desember 2023
No. Rincian December 31, 2023 Details
T
1 Komponen Indikator Bisnis (KIB) 24.441 Business Indicator Components (KIB)
2 Faktor Pengali Kerugian Internal (FPKI) 1,00 Internal Loss Multiplier Factor (FPKI)
3 Modal Minimum Risiko Operasional (MMRO) 24.441 Operational Risk Minimum Capital (MMRO)
4 ATMR untuk Risiko Operasional 305.519 RWA for Operational Risk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Rata-Rata 10 Tahun
T-6 T-7 T-8 T-9 Business Indicator (IB) and IB Component
Average 10 Years
31 Desember 2023
December 31, 2023
Tidak Are Losses Used in Calculating FPKI? (Yes/No)
If Line 11 answer is ‘No’, Is the Internal Loss Data Not Use Due to a
Ya
Discrepancy of the Minimum Standards for Loss Data? (Yes/No)
Threshold Used in Capital Calculation for Operational Risks (in Full
300.000.000
Rupiah Amount)
Optional Additional Information (If Any)
Sistem Pengendalian Internal
Internal Control System
Sistem pengendalian internal merupakan aspek penting The internal control system is an important aspect in
dalam manajemen perusahaan yang sehat dan aman. a sound and safe Company management. An effective
Sistem pengendalian internal yang efektif dapat membantu internal control system helps the Company maintains its
Perseroan menjaga aset yang dimiliki, menjamin tersedianya assets, guarantees the availability of accurate financial
pelaporan keuangan yang akurat, meningkatkan kepatuhan reporting, increases the Company’s compliance with
Perseroan terhadap peraturan yang berlaku, serta the applicable regulations, and reduces the risk of loss,
mengurangi risiko terjadinya kerugian, penyimpangan irregularities, and violations of Company regulations or
dan pelanggaran terhadap peraturan perusahaan ataupun laws and regulations.
peraturan perundang-undangan.
Penerapan sistem pengendalian internal Perseroan The Company’s internal control system is carried out
dilakukan melalui pendekatan pertahanan berlapis (three through a layered defense approach (three lines of defense),
lines of defense), dengan masing-masing lini yang bekerja with each line working independently, as follows:
secara independen. Hal ini diuraikan sebagai berikut:
1. Lini Pertama 1. First Line
Peran dari pada pemilik risiko sebagai first line of The role of the risk owner as the first line of defense in
defense dalam fungsinya mengelola aspek internal its function of managing internal control aspects in its
kontrol di unit kerjanya; division;
2. Lini Kedua 2. Second Line
Satuan Kerja Manajemen Risiko bersama Satuan Kerja The Risk Management Division, in cooperation with the
Kepatuhan melakukan pendefinisian, pernyempurnaan, Compliance Division, defines, refines, and maintains the
dan pemeliharaan metodologi pengelolaan risiko, risk management methodology, ensures the adequacy
memastikan kecukupan mitigasi risiko, kebijakan dan of risk mitigation, policies, and procedures, as well
prosedur, serta melakukan koordinasi dari aktivitas as coordinates overall operational risk management
pengelolaan risiko operasional secara menyeluruh; dan activities; and
3. Lini Ketiga 3. Third Line
Satuan Kerja Audit Intern memastikan secara independen The Internal Audit Division independently ensures that
bahwa seluruh risiko residual telah dikelola sesuai dengan all residual risk has been managed in accordance with
toleransi risiko yang telah disetujui. the approved risk tolerance.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Pengendalian Keuangan, Operasional, Financial, Operational, and Compliance
dan Kepatuhan Control
Pelaksanaan Sistem Pengendalian Internal di Perseroan Internal Control System implementation in the Company
mencakup pengendalian keuangan, operasional, dan includes financial, operational, and compliance control, as
kepatuhan yang diuraikan sebagai berikut: described below:
Pengendalian Keuangan
Financial Control
Pengendalian keuangan diterapkan Perseroan melalui penyusunan Rencana Bisnis Bank
(RBB) yang memuat target Bank dalam jangka pendek dan menengah serta strategi Bank
untuk pencapaiannya. Bank juga melakukan pemantauan realisasi dibandingkan target
RBB dalam laporan yang dibuat secara berkala dan disampaikan dalam rapat Direksi. Hal
ini dilakukan agar pengelolaan keuangan Perseroan berjalan secara efektif, efisien, dan ekonomis.
Financial control is applied by the Company through the preparation of Bank Business Plan (RBB) which
contains the Bank's targets in short and medium-term and the Bank's strategy for achieving them. The
Bank also monitors the realization compared to RBB targets in periodic reports which are submitted at
the Board of Directors’ meetings. This is conducted so as the Company's financial management
runs effectively, efficiently, and economically.
Pengendalian Operasional
Operational Control
Pengendalian operasional dilakukan melalui penerapan standar operasional prosedur yang
bertujuan untuk memastikan kesesuaian antara implementasi kegiatan yang dilakukan oleh
karyawan terhadap prosedur atau kebijakan internal yang berlaku. Sehingga hal tersebut
dapat mencegah risiko-risiko bisnis yang dapat memberikan dampak negatif terhadap Perseroan.
Operational control is applied through the implementation of standard operating
procedures aiming to ensure conformity between activities carried out by employees and
the applicable internal procedures or policies. Therefore, this can prevent business risks that
could have a negative impact on the Company.
Pengendalian Kepatuhan
Compliance Control
Perseroan memastikan semua aktvitas perbankan yang dijalankan sehari-hari sudah memenuhi
ketentuan perundang-undangan yang berlaku khususnya di bidang jasa keuangan dan pasar
modal. Untuk menghindari terjadinya risiko ketidakpatuhan terhadap regulasi yang berlaku, Bank
berpartisipasi aktif mengikuti berbagai kegiatan sosialiasi peraturan dan perundang-undangan
yang diselenggarakan oleh pihak regulator.
The Company ensures that all banking activities carried out on a daily basis comply with
the applicable laws and regulations, particularly in financial services and capital market.
To avoid the risk of non-compliance with the applicable regulations, the Bank actively
participates in various laws and regulations dissemination activities organized by the regulator.
PT Bank Ganesha Tbk
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kesesuaian Sistem Pengendalian Conformity of the Internal Control
Internal dengan Kerangka Committee System with the Committee of Sponsoring
of Sponsoring Organizations of the Organizations of Treadway Commission
Treadway Commission Framework
Bank menjalankan Sistem Pengendalian Internal dengan The Bank runs an Internal Control System by referring to the
mengacu pada Control Integrated Framework yang Control Integrated Framework developed by the Committee
dikembangkan oleh Committee of Sponsoring Organization of Sponsoring Organization of the Treadway Commission
of the Treadway Commission (COSO), di mana terdapat 5 (COSO). There are 5 internal control components, namely:
komponen pengendalian internal, yakni:
Komponen
Pengendalian Internal Implementasi di Perseroan
Component of Internal Implementation in the Company
Control
Lingkungan Pengendalian Menyediakan arahan bagi Perseroan dan memengaruhi kesadaran pengendalian dari orang-orang yang ada di dalam
Perseroan tersebut. Beberapa faktor yang berpengaruh di dalam lingkungan pengendalian antara lain integritas dan
Kode Etik, serta komitmen terhadap kompetensi.
Control Environment Provide direction for the Company and influence the control awareness of the people in the Company. Several factors that
influence the control environment include integrity and the Code of Conducts, as well as commitment to competence.
Penaksiran Risiko Mengidentifikasi risiko melalui analisis yang relevan dan dijadikan dasar untuk perencanaan pengelolaan risiko.
Risk Assessment Identify risks through relevant analysis and serve as the basis for risk management planning.
Aktivitas Pengendalian Melakukan kaji ulang terhadap kinerja, pengelolaan informasi, dan pemisahan tugas agar menjamin bahwa arahan
manajemen dilaksanakan. Aktivitas tersebut membantu memastikan bahwa tindakan yang diperlukan untuk menanggulangi
risiko dalam pencapaian tujuan.
Control Activities Conduct performance reviews, information management, and duties segregation to ensure that management directives
are carried out. These activities help ensure the actions necessary to mitigate risks in achieving objectives.
Informasi dan Komunikasi Sistem informasi yang relevan dalam pelaporan keuangan merupakan sistem akuntansi yang berisi metode untuk
mengidentifikasikan, menggabungkan, menganalisis, mengklasifikasi, mencatat, dan melaporkan transaksi, serta
menjaga akuntabilitas aset dan kewajiban. Komunikasi meliputi penyediaan deskripsi tugas individu dan tanggung
jawab berkaitan dengan struktur pengendalian internal dalam pelaporan keuangan.
Information and Communication The relevant information systems in financial reporting are accounting systems that contain methods for identifying,
combining, analyzing, classifying, recording, and reporting transactions, as well as maintaining accountability of assets
and liabilities. Communication includes providing descriptions of individual duties and responsibilities relating to the
internal control structure in financial reporting.
Pemantauan Melakukan pemantauan yang bertujuan mewujudkan hal-hal sebagai berikut:
a. Mendapatkan kepastian dipatuhinya seluruh peraturan dan perundang-undangan yang berlaku dalam seluruh
kegiatan operasional;
b. Memastikan tersedianya informasi keuangan dan non-keuangan yang akurat, lengkap, dan tepat waktu bagi pihak
internal dan eksternal;
c. Mendapatkan efisiensi dan efektivitas dari kegiatan usaha Perseroan; dan
d. Mencegah penyimpangan termasuk kecurangan.
Monitoring Carry out monitoring with the aims to realize the following:
a. Obtain assurance that all applicable laws and regulations are complied with in all operational activities;
b. Ensure the availability of accurate, complete, and timely financial and non-financial information for internal and external
parties;
c. Obtain the efficiency and effectiveness of the Company’s business activities; and
d. Prevent irregularities, including fraud.
Tinjauan atas Efektivitas Sistem Review of the Effectiveness of Internal
Pengendalian Internal 2023 Control System in 2023
Perseroan menyadari bahwa tinjauan terhadap efektivitas The Company realizes that reviewing the effectiveness of
sistem pengendalian internal merupakan komponen yang the internal control system is a very important component
sangat penting dalam keseluruhan sistem pengendalian in the Company’s overall internal control system. Monitoring
internal Perseroan. Pemantauan dilakukan secara teratur is carried out regularly to identify weaknesses in systems
agar dapat mengetahui kelemahan sistem dan prosedur and procedures in order to reach more effective and
dalam rangka memperbaiki proses bisnis menjadi lebih efficient business processes, so as to provide added value
efektif dan efisien sehingga memberikan nilai tambah for the Company to improve system procedures, refine
bagi Perseroan untuk memperbaiki sistem prosedur, business models, and increase performance. In 2023,
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
penyempurnaan bisnis model, dan peningkatan kinerja. Di the Company assessed that the internal controls were
tahun 2023, Perseroan menilai bahwa pengendalian internal implemented quite good, in accordance with the objectives
yang dijalankan sudah cukup baik, sesuai dengan tujuan of the Company’s internal control system.
dari sistem pengendalian internal Perseroan.
Pernyataan Dewan Komisaris dan Direksi Statement of the Board of Commissioners
atas Kecukupan Sistem Pengendalian and Board of Directors on the Adequacy
Internal of the Internal Control System
Pada tahun 2023, Dewan Komisaris dan Direksi memandang In 2023, the Board of Commissioners and Board of
bahwa penerapan sistem pengendalian internal pada tahun Directors considered that the internal control system in
2023 cukup efektif dalam mengawasi aktivitas operasional, 2023 was implemented quite effectively in monitoring
keuangan, dan tata kelola yang sesuai dengan peraturan operational, financial, and governance activities in line
perundang-undangan. Hasil penilaian tersebut kemudian with the laws and regulations. The assessment results are
dijadikan tolok ukur untuk meningkatkan penerapan sistem then used as a benchmark to improve the implementation
pengendalian internal Bank di periode berikutnya yang of the Bank’s internal control system in the following
disesuaikan dengan perkembangan bisnis perbankan. period, adjusted to development in banking business.
Fungsi Kepatuhan
Compliance Function
Perseroan senantiasa secara konsisten melaksanakan The Company consistently carries out Compliance Function,
Fungsi Kepatuhan yang merupakan serangkaian tindakan which is a series of preventive (ex-ante) actions or steps,
atau langkah-langkah yang bersifat preventif (ex-ante) to realize the implementation of compliance culture, at all
guna mewujudkan terlaksananya budaya kepatuhan pada levels of the Company’s organization and business activities,
seluruh tingkatan organisasi dan kegiatan usaha Perseroan, manage Compliance Risk, and ensure the Company’s
mengelola Risiko Kepatuhan, serta memastikan kepatuhan compliance with the Financial Services Authority and/or
Perseroan kepada Otoritas Jasa Keuangan dan/atau otoritas other competent supervisory authority.
pengawas lain yang berwenang.
Pedoman Fungsi Kepatuhan Compliance Function Charter
Dalam menjalankan fungsinya, Fungsi Kepatuhan In carrying out its functions, the Compliance Function
berpedoman pada Peraturan Otoritas Jasa Keuangan is guided by the Financial Services Authority Regulation
No. 46/POJK.03/2017 tentang Fungsi Kepatuhan Bank No. 46/POJK.03/2017 on Implementation of Compliance
Umum. Function for Commercial Banks.
Penanggung Jawab Fungsi Kepatuhan Person in Charge of Compliance Function
Perseroan memiliki Satuan Kerja Kepatuhan yang terdiri dari The Company has a Compliance Division consisting of
Direktur Kepatuhan dan Satuan Kerja Kepatuhan. Jajaran the Compliance Director and the Compliance Division.
kepatuhan bersifat Independen dan terpisah dari fungsi The compliance team is independent and separate from
bisnis, operasional, maupun fungsi penunjang lainnya. business, operational, and other support functions.
PT Bank Ganesha Tbk
304 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Berikut tugas dan tanggung jawab masing-masing pihak Following are the duties and responsibilities of each of these
tersebut dalam menjalankan Fungsi Kepatuhan: parties in carrying out the Compliance Function:
1. Direktur Kepatuhan 1. Compliance Director
a. Merumuskan strategi guna mendorong terciptanya a. Formulating strategies to encourage the creation of
budaya kepatuhan Perseroan; the Company’s compliance culture;
b. Mengusulkan kebijakan kepatuhan atau prinsip- b. Proposing compliance policies or compliance
prinsip kepatuhan yang akan ditetapkan oleh Direksi; principles to be determined by the Board of Directors;
c. Menetapkan sistem dan prosedur kepatuhan yang c. Establishing compliance systems and procedures
akan digunakan untuk menyusun ketentuan dan that will be used to develop the Company’s internal
pedoman internal Perseroan; provisions and guidelines;
d. Memastikan bahwa seluruh kebijakan, ketentuan, d. Ensuring that all policies, provisions, systems, and
sistem dan prosedur, serta kegiatan usaha yang procedures, as well as business activities carried
dilakukan Perseroan telah sesuai dengan ketentuan out by the Company are in accordance with the
Otoritas Jasa Keuangan dan ketentuan peraturan provisions of the Financial Services Authority and
perundang-undangan; the provisions of laws and regulations;
e. Meminimalkan risiko kepatuhan Perseroan; e. Minimizing the Company’s compliance risk;
f. Melakukan tindakan pencegahan agar kebijakan dan/ f. Taking preventive measures so the policies and/or
atau keputusan yang diambil Direksi Perseroan tidak decisions taken by the Company’s Board of Directors
menyimpang dari ketentuan Otoritas Jasa Keuangan do not deviate from the provisions of the Financial
dan ketentuan peraturan perundang- undangan; dan Services Authority and laws and regulations; and
g. Melakukan tugas-tugas lainnya yang terkait dengan g. Perform other duties related to the Compliance
Fungsi Kepatuhan. Function.
2. Satuan Kerja Kepatuhan 2. Compliance Division
a. Membuat langkah-langkah dalam rangka mendukung a. Taking measures in order to support the creation of a
terciptanya budaya kepatuhan pada seluruh kegiatan compliance culture in all of the Company’s business
usaha Perseroan pada setiap jenjang organisasi; activities at every level of the organization;
b. Melakukan identifikasi, pengukuran, pemantauan, b. Performing identification, measurement,
dan pengendalian terhadap risiko kepatuhan monitoring, and control of compliance risk with
dengan mengacu pada ketentuan Peraturan Otoritas reference to the provisions of the Financial Services
Jasa Keuangan mengenai Penerapan Manajemen Authority Regulation on Implementation of Risk
Risiko bagi Bank Umum; Management for Commercial Banks;
c. Menilai dan mengevaluasi efektivitas, kecukupan, c. Assessing and evaluating the effectiveness,
dan kesesuaian kebijakan, ketentuan, sistem, adequacy, and suitability of policies, provisions,
maupun prosedur yang dimiliki oleh Perseroan systems, and procedures owned by the Company
dengan peraturan perundang-undangan; with laws and regulations;
d. Melakukan kaji ulang dan/atau merekomendasikan d. Reviewing and/or recommending updates and
pengkinian dan penyempurnaan kebijakan, improvements of policies, regulations, systems, and
ketentuan, sistem, maupun prosedur yang dimiliki procedures owned by the Company so that they
oleh Perseroan agar sesuai dengan ketentuan comply with the provisions of Bank Indonesia or
Bank Indonesia atau Otoritas Jasa Keuangan dan Financial Services Authority and laws and regulations;
peraturan perundang-undangan;
e. Melakukan upaya-upaya untuk memastikan bahwa e. Making efforts to ensure that the policies, provisions,
kebijakan, ketentuan, sistem, dan prosedur, serta systems, and procedures, as well as the Company’s
kegiatan usaha Perseroan telah sesuai dengan business activities, comply with the provisions of the
ketentuan Otoritas Jasa Keuangan dan peraturan Financial Services Authority and applicable laws and
perundang-undangan yang berlaku; dan regulations; and
f. Melakukan tugas-tugas lainnya yang terkait dengan f. Performing other duties related to the Compliance
Fungsi Kepatuhan. Function.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 305
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Laporan Pelaksanaan Kerja Fungsi Report on the Implementation of
Kepatuhan Compliance Function’s Work
Dalam rangka mendukung terciptanya budaya kepatuhan To support the creation of a compliance culture in all Bank
pada seluruh kegiatan usaha Bank, Fungsi Kepatuhan telah business activities, the Compliance Function carried out its
melaksanakan tugas dan tanggung jawabnya disepanjang duties and responsibilities throughout 2023, including:
tahun 2023, antara lain:
1. Melakukan langkah-langkah untuk mendorong 1. Took measures to encourage the realization of a
terwujudnya budaya kepatuhan pada semua tingkatan compliance culture at all levels of the Bank's organization
organisasi dan kegiatan usaha Bank melalui kegiatan and business activities through risk awareness activities
risk awareness kepada seluruh karyawan, antara lain: for all employees, including:
• Melakukan sosialisasi atau diseminasi ketentuan • Conducted outreach or dissemination of new
baru kepada pejabat dan pihak yang terkait; provisions to officials and related parties;
• Melaksanakan fungsi konsultatif terkait penerapan • Conducted a consultative function related to the
ketentuan yang berlaku dari unit kerja terkait; implementation of applicable provisions to the
• Menatausahakan dan mengkinikan database relevant division;
peraturan perbankan di portal internal Perseroan; • Administered and updated banking regulations
dan database on the Company's internal portal; and
• Melakukan compliance test terhadap ketentuan • Carried out compliance test against applicable
yang berlaku; regulations;
2. Mengelola risiko kepatuhan dan memastikan agar 2. Managed compliance risk and ensured that policies,
kebijakan, ketentuan, sistem, prosedur, serta kegiatan provisions, systems, procedures, as well as business
usaha yang dilakukan oleh Bank telah sesuai dengan activities carried out by the Bank complied with
ketentuan yang berlaku, antara lain: applicable regulations, including:
• Melakukan penyesuaian manual, kebijakan, dan • Made adjustment to internal manuals, policies, and
prosedur internal; procedures;
• Melakukan tinjauan dan memberikan pendapat • Conducted a survey and provided opinions on plans
atas rencana produk dan aktivitas baru, untuk for new products and activities, to ensure that the
memastikan bahwa produk yang akan dibuat dan products to be made and new activities to be carried
aktivitas baru yang akan dilakukan telah sesuai out comply with the applicable regulations;
dengan ketentuan yang berlaku;
• Melakukan tinjauan atas rancangan ketentuan • Conducted a survey on the draft of internal
internal yang akan diterbitkan untuk memastikan provisions to be issued to ensure that the internal
ketentuan internal telah sesuai dengan ketentuan provisions were in accordance with the applicable
yang berlaku; provisions;
• Melakukan pemantauan terhadap tingkat kepatuhan • Monitored the level of compliance with the applicable
atas ketentuan yang berlaku terkait prinsip prudential provisions related to prudential banking principles,
banking, seperti kewajiban penyediaan modal such as capital adequacy ratio, minimum statutory
minimum, giro wajib minimum, batas maksimum reserves, legal lending limits, non-performing loans,
pemberian kredit, non-performing loan dan posisi and net foreign exchange position. Throughout
devisa neto. Sepanjang tahun 2023, secara keseluruhan 2023, overall, there were no violations of provisions
tidak terdapat pelanggaran terhadap ketentuan related to prudential banking principles; and
terkait prinsip prudential banking; dan
• Memantau kepatuhan terhadap kewajiban • Monitored compliance with the obligation to submit
penyampaian laporan kepada regulator melalui reports to the regulator through the report reminder
report reminder system; system;
3. Memastikan kepatuhan Bank terhadap komitmen yang 3. Ensured the Bank's compliance with the commitments
dibuat kepada regulator, antara lain: made to the regulator, among others:
• Melakukan pemantauan komitmen Bank kepada • Monitored the Bank's commitment to the Financial
Otoritas Jasa Keuangan, Bank Indonesia, dan Services Authority, Bank Indonesia, and other
regulator lainnya; serta regulators; and
• Memantau dan menindaklanjuti permintaan • Monitored and followed up on requests for
informasi/data oleh otoritas dalam rangka information/data by authorities in the context of
pengawasan Bank. Bank supervision.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kebijakan Kepatuhan telah tertuang dalam Pedoman The Compliance Policy has been stated in Internal
Internal, di mana setiap rencana kebijakan dan/atau Guidelines, in which every policy plan and/or high-risk
keputusan transaksi investasi berisiko tinggi yang berkaitan investment transaction decision related to prudential
dengan ketentuan kehati-hatian yang akan dilaksanakan provisions shall be carried out by the relevant divisions and
oleh unit kerja terkait wajib diajukan terlebih dahulu kepada must be submitted in advance to the Director/Particular
Direktur/Satuan Kerja Khusus untuk dilakukan pengujian. Division for testing.
Beberapa hal pokok terkait dengan pelaksanaan Fungsi Some of the foundations related to the Compliance Function
Kepatuhan yang telah dilakukan selama tahun 2023, antara implementation carried out in 2023, among others:
lain:
1. Pengkajian rancangan kebijakan/keputusan; 1. Study of policy draft/decisions;
2. Sosialisasi keputusan/kebijakan dan ketentuan yang 2. Dissemination of decisions/policies and applicable
berlaku; provisions;
3. Monitoring keputusan/kebijakan; 3. Monitoring of decisions/policies;
4. Opini kepatuhan kredit diberikan; 4. Compliance opinion of provided loans;
5. Pemantauan surat berharga; 5. Monitoring of securities;
6. Pengkajian rencana produk dan/atau aktivitas baru; 6. Study of new product and/or activity plans;
7. Pemantauan laporan berkala/insidentil ke otoritas; 7. Monitoring of periodic/incidental reports to the authority;
8. Pelaksanaan prinsip kehati-hatian; 8. Implementation of the prudential principle;
9. Pemantauan realisasi RBB; dan 9. Monitoring of the RBB realization; and
10. Pemenuhan perjanjian dan komitmen Bank. 10. Fulfillment of agreements and commitments of the Bank.
Pengembangan Kompetensi Fungsi Competency Development of the
Kepatuhan Compliance Function
Dalam rangka menjadikan Fungsi Kepatuhan sebagai To put Compliance Function as a strategic partner for every
strategic partner bagi setiap lini organisasi, maka Fungsi organization line, the Compliance Function also continues
Kepatuhan juga terus ditingkatkan kompetensinya dengan to improve its competency by attending certification/
mengikutsertakan dalam pelaksanaan sertifikasi/seminar/ seminars/ workshops/ training, such as:
workshop/pelatihan, seperti:
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Pelatihan Awareness ISO/IEC 27001:2022 Januari Bank Ganesha via Hope
Awareness Training of ISO/IEC 27001:2022 January Training & Consulting
Webinar Outlook Industri Jasa Keuangan 2023 Januari Otoritas Jasa Keuangan
Webinar on Financial Services Industry Outlook 2023 January Financial Services Authority
Pembahasan Penyempuranaan Format Laporan Publikasi Bank Januari Otoritas Jasa Keuangan
Discussion on Improving Format of Bank Publication Reports January Financial Services Authority
Pendalaman Peraturan Otoritas Jasa Keuangan No. 14/04/2022 tentang Laporan Keuangan
Berkala Emiten Januari Otoritas Jasa Keuangan
Intensification of Financial Services Regulation No. 14/04/2022 on Periodic Financial January Financial Services Authority
Statements of Issuers
Lembaga Pengembangan
Webinar Urgensi Perpanjangan Kebijakan Restrukturisasi Kredit Januari Perbankan Indonesia
Webinar on Implementation of Artificial Intelligence in Financial Services Industry January Indonesian Banking
Development Institute
Webinar Implementasi Artificial Intelligence di Industri Jasa Keuangan Februari
OJK Institute
Webinar on Implementation of Artificial Intelligence in Financial Services Industry February
Februari
Webinar Idea Talk Volume 3 – Scalling Up SMEs Through Digitalization and Social Function OJK Institute
February
Sosialisasi Laporan Profesi Keuangan Akuntan Publik/Kantor Akuntan Publik melalui
Aplikasi Pelaporan Online Otoritas Jasa Keuangan (APOLO) Februari Otoritas Jasa Keuangan
Dissemination of Financial Profession Reports of Public Accountant/Public Accounting February Financial Services Authority
Firm through Financial Services Authority (APOLO) Online Reporting Application
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Sosialisasi Ketentuan Bank Umum:
• Peraturan Otoritas Jasa Keuangan tentang Kewajiban Penyediaan Modal Minimum
Bank Umum;
• Peraturan Otoritas Jasa Keuangan tentang Aset Tertimbang Menurut Risiko Pasar Bagi
Bank Umum;
• Surat Edaran Otoritas Jasa Keuangan tentang Sertifikasi Manajemen Risiko bagi Sumber
Daya Manusia Bank Umum;
• Surat Edaran Otoritas Jasa Keuangan tentang Ketahanan dan Keamanan Siber Bagi
Bank Umum. Februari Otoritas Jasa Keuangan
Dissemination of Commercial Bank Regulations: February Financial Services Authority
• Financial Services Authority Regulation on Capital Adequacy Ratio for Commercial
Banks;
• Financial Services Authority Regulation on Assets Weighted According to Market Risk for
Commercial Banks;
• Financial Services Authority Circular on Risk Management Certification for Human
Resources of Commercial Banks;
• Financial Services Authority Circular on Cyber Resilience and Security for Commercial
Banks.
Sosialisasi Penggunaan Nomor Induk Kependudukan (NIK) Pengganti Nomor Pokok Wajib
Pajak (NPWP) dan Pelaporan Faktur Pajak Pertambahan Nilai (PPN) atas Jasa Perbankan
yang Dibebaskan Pajak Pertambahan Nilai Februari Otoritas Jasa Keuangan
Dissemination of the Use of Population Identification Numbers (NIK) as a Replacement for February Financial Services Authority
Taxpayer Identification Numbers (NPWP) and Reporting Value Added Tax (VAT) Invoices for
Banking Services Exempted from Value Added Tax
Sosialisasi Market Code of Conduct (Brown Book) Edisi 4 Maret
Bank Indonesia
Dissemination of Market Code of Conduct (Brown Book) 4th Edition March
Pelatihan Refreshment Sertifkasi Kepatuhan “Identifikasi Transaksi Keuangan Mencurigakan Forum Komunikasi Direktur
dan Penentuan Tindak Pidana Asal” Maret Kepatuhan Perbankan
Training on Compliance Certification Refreshment "Identification of Suspicious Financial March Banking Compliance Directors
Transactions and Determination of Predicate Crimes" Communication Forum
Sosialisasi Enhancement APOLO Modul Keuangan Berkelanjutan Maret Otoritas Jasa Keuangan
Dissemination of APOLO Enhancement Sustainable Finance Module March Financial Services Authority
Webinar Pemanfaatan Analisis Big Data dalam Meningkatkan Kinerja Industri Jasa
Keuangan Maret
OJK Institute
Webinar on the Use of Big Data Analysis in Improving the Performance of Financial Services March
Industry
Focus Group Discussion: Implementasi Kekayaan Intelektual Sebagai Agunan Kredit
dalam Rangka Mendukung Peraturan Pemerintah No. 24 Tahun 2022 tentang Peraturan
Pelaksanaan Undang-Undang No. 24 Tahun 2019 tentang Ekonomi Kreatif April Otoritas Jasa Keuangan
Focus Group Discussion: Implementation of Intellectual Property as Credit Collateral in April Financial Services Authority
Support of Government Regulation No. 24 of 2022 on Implementing Regulation of Law
No. 24 of 2019 on Creative Economy
Training In-House Refreshment Manajemen Risiko - Badan Sertifikasi Manajemen Risiko April
EfektifPro Knowledge Source
In-House Refreshment Training of Risk Management - Risk Management Certification Agency April
Webinar Mengatasi Tantangan dan Menghadapi Perubahan dalam Sektor Jasa Keuangan April
OJK Institute
Webinar on Overcoming Challenges and Facing Changes in the Financial Services Sector April
Pelatihan Pengelolaan Manajemen Risiko Teknologi berdasarkan Peraturan Otoritas Jasa
Keuangan No. 11/POJK.03/2022 Mei
Triniti Solusi Kreatifindo
Training on Management of Technology Risk Management based on Financial Services May
Authority Regulation No. 11/POJK.03/2022
Mei
Webinar Fundamental of Wealth Management OJK Institute
May
Pusat Pelaporan dan Analisis
Pertemuan Koordinasi Tim Kerja Analisis Kolaboratif terkait Pemilihan Umum dan
Transaksi Keuangan
Pemilihan Kepala Daerah Mei
Indonesian Financial
Coordination Meeting of Collaborative Analysis Working Team on General Elections and May
Transaction Reports and
Regional Head Elections
Analysis Center
Webinar Membangun Transaksi Keuangan Digital yang Aman dan Berintergritas Tinggi Mei
OJK Institute
Webinar on Establishing Safe and High-Integrity Digital Financial Transactions May
Webinar Dampak Penerapan Cloud Computing di Industri Jasa Keuangan Juni
OJK Institute
Webinar on Impact of Applying Cloud Computing in Financial Services Industry June
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Webinar Bursa Efek Indonesia dan Global Reporting Initiative (GRI): The Future of Sustainability
Reporting: An Exclusive Forum for Regulators and Listed Companies in Indonesia Juni Bursa Efek Indonesia
Indonesian Stock Exchange and Global Reporting Initiative (GRI) Webinar: The Future of June Indonesia Stock Exchange
Sustainability Reporting: An Exclusive Forum for Regulators and Listed Companies in Indonesia
National Talks on Trade and Finance: Membangun Ketahanan Perekonomian Nasional
melalui Digitalisasi Trande Finance Juni
Bank Indonesia
National Talks on Trade and Finance: Building National Economic Resilience through June
Digitalizing Trade Finance
Webinar Mengenal Lebih Jauh Pengaturan UU P2SK dalam Rangka Penguatan Sektor
Perbankan Juni
OJK Institute
Webinar on Getting to Know More about Regulations on P2SK Law in Strengthening June
Banking Sector
Rapat Dengar Pendapat atas Rancangan Surat Edaran Otoritas Jasa Keuangan tentang
Perhitungan Permodalan untuk Eksposur Bank terhadap Lembaga Central Counterparty
Otoritas Jasa Keuangan -
dan Rancangan Surat Edaran Otoritas Jasa Keuangan tentang Persyaratan Margin untuk
Departemen Pengaturan dan
Transaksi Derivatif yang Tidak Dikliringkan melalui Lembaga Central Counterparty, Berikut
Pengembangan Perbankan
Disposisi Direksi Juni
Financial Services
Hearning Meeting regarding Draft of Financial Services Authority Circular on Capital June
Authority - Department of
Calculations for Bank Exposure to Central Counterparty Institution and Draft of Financial
Banking Regulation and
Services Authority Circular on Margin Requirements for Derivative Transactions that
Development
are not Cleared through Central Counterparty Institution, along with Disposition of
the Board of Directors
Rapat Dengar Pendapat atas Rancangan Peraturan Otoritas Jasa Keuangan tentang
Layanan Digital oleh Bank Umum Juli Otoritas Jasa Keuangan
Hearing Meeting on the Draft of Financial Services Authority Regulation on Digital Services July Financial Services Authority
by Commercial Banks
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 8 Tahun 2023 tentang Penerapan Program
Anti Pencucian Uang Pencegahan Pendanaan Terorisme (APU PPT) dan Pencegahan
Pendanaan Proliferasi Senjata Pemusnah Massal (PPPSPM) Sektor Jasa Keuangan Juli Otoritas Jasa Keuangan
Dissemination of Financial Services Authority Regulation No. 8 of 2023 on Implementation July Financial Services Authority
of Anti-Money Laundering, Counter-Terrorist Financing (AML CFT), and Counter-Proliferation
Financing of Weapons of Mass Destruction (CPF) Program in the Financial Services Sector
Pusat Pelaporan dan Analisis
Launching Financial Integrity Rating on Money Laundering and Terrorism Financing (FIR on
Transaksi Keuangan
ML/TF) Tahun 2023 Juli
Indonesian Financial
Launching Financial Integrity Rating on Money Laundering and Terrorism Financing (FIR July
Transaction Reports and
on ML/TF) in 2023
Analysis Center
Komite Profesi Akuntan Publik
Juli
Webinar Cybersecurity: Risk and Opportunities for Entities and Auditors Committee on Public
July
Accountant Profession
Sosialisasi Sistem Perizinan dan Registrasi Terintegrasi (SPRINT) Modul Penilaian
Kemampuan dan Kepatutan (PKK) Bank Umum Konvensional dan Kantor Perwakilan dari
Bank yang Berkedudukan di Luar Negeri Juli Otoritas Jasa Keuangan
Dissemination of Integrated Licensing and Registration System (SPRINT) Capability July Financial Services Authority
and Conformity Assessment Module (PKK) for Conventional Commercial Banks and
Representative Offices of Banks Domiciled Abroad
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 9 Tahun 2023 tentang Penggunaan Jasa
Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan Agustus Otoritas Jasa Keuangan
Dissemination of Financial Services Authority Regulation No. 9 of 2023 on the Use of August Financial Services Authority
Services of Public Accountant and Public Accounting Firms in Financial Services Activities
Rapat Dengar Pendapat Rancangan Surat Edaran Otoritas Jasa Keuangan Penilaian
Tingkat Maturitas Digital Bank Umum Agustus Otoritas Jasa Keuangan
Hearing Meeting on the Draft of Financial Services Authority Circular on Assessment of August Financial Services Authority
Digital Maturity Level for Commercial Banks
Sosialisasi Perubahan Peraturan No. I-V tentang Ketentuan Khusus Pencatatan Saham dan
Efek Bersifat Ekuitas Selain Saham yang Diterbitkan oleh Perusahaan Tercatat di Papan
Agustus Bursa Efek Indonesia
Akselerasi
August Indonesia Stock Exchange
Dissemination of Amendments to Regulation No. I-V on Special Provisions for Listing of Shares
and Equity Securities Other than Shares Issued by Companies Listed on Acceleration Board
Sosialisasi Peraturan Bank Indonesia Perlindungan Konsumen Agustus
Bank Indonesia
Dissemination of Bank Indonesia Consumer Protection Regulations August
Webinar Compliance Refreshment Emiten dan Perusahaan Publik Agustus Otoritas Jasa Keuangan
Webinar on Compliance Refreshment for Issuers and Public Companies August Financial Services Authority
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Webinar Leadership in Changing Atmosphere Agustus
OJK Institute
Webinar on Leadership in Changing Atmosphere August
Sosialisasi Penerapan Program APU PPT dan PPPSPM dan Pengembangan SIGAP
Agustus Otoritas Jasa Keuangan
Dissemination of the Implementation of the AML CFT and CPF Program and SIGAP
August Financial Services Authority
Development
Webinar Efektivitas Digital Maturity Assessment dalam Mengukur Kematangan Transformasi Forum Komunikasi Direktur
Digital Perbankan Agustus Kepatuhan Perbankan
Webinar on the Effectiveness of Digital Maturity Assessment in Measuring the Maturity of August Banking Compliance Directors
Banking Digital Transformation Communication Forum
Pusat Pelaporan dan Analisis
Diseminasi dan Pelatihan Program Pencegahan Pendanaan Terorisme dan Pendanaan
Transaksi Keuangan
Proliferasi Senjata Pemusnah Massal Tahun 2023 Agustus
Indonesian Financial
Dissemination and Training Program for Counter-Terrorist Financing and Counter- August
Transaction Reports and
Proliferation Financing of Weapons of Mass Destruction in 2023
Analysis Center
Sosialisasi Rencana Penguatan Aspek Kepesertaan Term Deposit Valas Devisa Hasil Ekspor
(TD Valas DHE) Agustus
Bank Indonesia
Dissemination of Plan to Strengthen Participation Aspects of Foreign Exchange Deposit August
Terms for Export Proceeds (DHE Forex TD)
Pelatihan Identifikasi Dokumen (Fisik dan Digital) dan Pemeriksaan Keaslian Mata Uang
Kertas (Rupiah dan Valas) September
Andara Sarana
Training on Document Identification (Physical and Digital) and Checking the Authenticity September
of Paper Currency (Rupiah and Forex)
Webinar Pemanfaatan Internet of Things (IoT) di Industri Jasa Keuangan September
OJK Institute
Webinar on the Utilization of Internet of Things (IoT) in Financial Services Industry September
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tentang Penerapan Tata
Kelola Bagi Bank Umum September Otoritas Jasa Keuangan
Dissemination of Financial Services Authority Regulation No. 17 of 2023 on Implementation September Financial Services Authority
of Governance for Commercial Banks
Sosialisasi Dampak Perubahan Perubahan Format NPWP 16 Digit dan Nomor Identitas
Tempat Kegiatan Usaha (NITKU) 22 Digit kepada Instansi, Lembaga, Asosiasi, dan Pihak Kementerian Keuangan
Lain (ILAP) September Republik Indonesia
Dissemination of the Impact of Changes in the 16-Digit NPWP Format and 22-Digit Business September Ministry of Finance of the
Activity Place Identification Number (NITKU) to Agencies, Institutions, Associations, and Republic of Indonesia
Other Parties (ILAP)
Webinar Peluang dan Tantangan Fintech P2P Lending di Era UU P2SK September
OJK Institute
Webinar on Opportunities and Challenges of Fintech P2P Lending in the Era of P2SK Law September
Securing the Future of Digital Ecosystem: Navigating Regulations of Approval Application
and Cyber Resilience In Payment System September
Bank Indonesia
Securing the Future of Digital Ecosystem: Navigating Regulations of Approval Application September
and Cyber Resilience in Payment Systems
Oktober Bank Ganesha via Dr. Ila Nurul
End to End Treasury Transaction Process
October Haidah, SE, MM
Membedah Individual Risk Asessment dan Risk Enterprise Terkait Program APU PPT dan
PPPSPM Oktober
Genesis Inti Utama
In-Depth Review of Individual Risk Assessment and Enterprise Risk Related to the AML CFT October
and CPF Program
Oktober
Webinar Managing Environmental, Social, and Governance Risk and Opportunities OJK Institute
October
Sosialisasi Dampak Perubahan Perubahan Format NPWP 16 Digit dan NITKU 22 Digit Oktober Kantor Pelayanan Pajak Madya
Dissemination of the Impact of Changes in 16-Digit NPWP and 22-Digit NITKU Formats October Medium Tax Office
Focus Group Discussion: Persamaan Persepsi Perizinan Kelembagaan, Pengurus, dan
Kepemilikan Bank Umum Konvensional Oktober Otoritas Jasa Keuangan
Focus Group Discussion: Similarities in Perception of Institutional Licensing, Management, October Financial Services Authority
and Ownership of Conventional Commercial Banks
Lembaga Penjamin Simpanan
Sosialisasi Penyusunan Resolution Plan oleh Bank Umum November
Indonesia Deposit Insurance
Dissemination of Resolution Plan Preparation by Commercial Banks November
Corporation
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Materi Pengembangan Kompetensi Waktu Pelaksanaan Penyelenggara
Competency Development Material Time of Implementation Organizer
Sosialisasi Refreshment Laporan Hasil Penilaian Kepatuhan (LHPK) Sistem Pembayaran
dan Financial Market Infrastructure Bank Indonesia serta Kantor Pengelola Daftar Hitam
Nasional (KPDHN) Tahun 2023 November
Bank Indonesia
Dissemination of Refreshment on Results Report on Compliance Assessment (LHPK) of November
Bank Indonesia's Payment System and Financial Market Infrastructure and the National
Black List Management Office (KPDHN) in 2023
Pengawasan Market Conduct dan Perlindungan Konsumen di Sektor Jasa Keuangan Pasca Lembaga Pengembangan
Penerbitan UU P2SK November Perbankan Indonesia
Market Conduct Supervision and Consumer Protection in Financial Services Sector After November Indonesian Banking
the Issuance of P2SK Law Development Institute
Webinar: Mengenal Lebih Jauh Pengaturan P2SK dalam Rangka Penguatan Literasi, Inklusi,
dan Pelindungan Konsumen November
OJK Institute
Webinar: Getting to know more about P2SK regulations in strengthening literacy, inclusion, November
and consumer protection
Konvensi Nasional Rancangan Kerangka Kualifikasi Nasional Indonesia (RKKNI) Bidang
General Banking November Otoritas Jasa Keuangan
National Convention on the Draft of Indonesian National Qualification Framework (RKKNI) November Financial Services Authority
for General Banking
Kajian Panduan Ketahanan Digital (Digital Resilience) November Otoritas Jasa Keuangan
Study of Digital Resilience Guide November Financial Services Authority
Sosialisasi Peraturan Otoritas Jasa Keuangan No. 9 Tahun 2023 tentang Penggunaan
Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan November Otoritas Jasa Keuangan
Dissemination of Financial Services Authority Regulation No. 9 of 2023 on the Use of Public November Financial Services Authority
Accountant and Public Accounting Firm in Financial Services Activities
Refreshment Sertifikasi Manajemen Risiko Jenjang 5 Desember Banker Association for
Refreshment of Risk Management Certification Level 5 December Risk Management
Sosialisasi Ketentuan Bank Umum:
1. Peraturan Otoritas Jasa Keuangan tentang Layanan Digital Bank Umum;
2. Surat Edaran Otoritas Jasa Keuangan tentang Penilaian Tingkat Maturitas Digital Bank
Umum;
3. Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.03/2023 tentang Perhitungan
Permodalan untuk Eksposur Bank Terhadap Lembaga Central Counterparty;
4. Surat Edaran Otoritas Jasa Keuangan No. 17/SEOJK.03/2023 tentang Persyaratan
Margin untuk Transaksi Derivatif yang Tidak Dikliringkan melalui Lembaga Central
Counterparty; dan
5. Surat Edaran Otoritas Jasa Keuangan No. 18/SEOJK13/2023 tentang Tata Cara
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa
Keuangan.
Desember Otoritas Jasa Keuangan
Dissemination of Commercial Bank Regulations:
December Financial Services Authority
1. Financial Services Authority Regulation on Digital Services for Commercial Banks;
2. Financial Services Authority Circular on Assessment of Digital Maturity Level for
Commercial Banks;
3. Financial Services Authority Circular No. Financial Services Authority Circular
No. 16/SEOJK.03/2023 on Capital Calculations for Bank Exposure to Central
Counterparty Institution;
4. Financial Services Authority Circular No. Financial Services Authority Circular
No. 17/SEOJK.03/2023 on Margin Requirements for Derivative Transactions that are Not
Cleared through Central Counterparty Institution; and
5. Financial Services Authority Circular No. 18/SEOJK13/2023 on Procedures for Using
the Services of Public Accountant and Public Accounting Firm in Financial Services
Activities.
Sosialisasi Enhancement Aplikasi SiPINA 3.0 Desember Otoritas Jasa Keuangan
Dissemination of SiPINA 3.0 Application Enhancement December Financial Services Authority
Refreshment Sertifikasi Manajemen Risiko Jenjang 4 Desember Maisa Edukasi
Refreshment of Risk Management Certification Level 4 December Maisa Education
Refreshment Sertifikasi Manajemen Risiko Jenjang 5 Desember Maisa Edukasi
Refreshment of Risk Management Certification Level 5 December Maisa Education
Sosialisasi Kriteria dan Penilaian ASEAN Corporate Governance Scorecard (ACGS) 2024
Desember Otoritas Jasa Keuangan
Dissemination of Criteria and Assessment of the 2024 ASEAN Corporate Governance
December Financial Services Authority
Scorecard (ACGS)
Webinar Menyambut Aset Kripto Dalam Penguatan Ekosistem Keuangan Digital di Indonesia Desember
OJK Institute
Webinar on Welcoming Crypto Assets in Strengthening Digital Financial Ecosystem in Indonesia December
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Tinjauan atas Efektivitas Fungsi Kepatuhan Review of the Effectiveness of Compliance
Function
Secara umum, Fungsi Kepatuhan sepanjang tahun 2023 In 2023, the Compliance Function was generally running
telah berjalan baik karena kebijakan kepatuhan sudah well because the compliance policy had been thoroughly
secara menyeluruh diterapkan dalam setiap unit meskipun implemented in each unit, although it still needed
masih perlu pemantauan yang efektif. Beberapa Indikator effective monitoring. Several indicators that reflect the
yang mencerminkan pelaksanaan fungsi kepatuhan di Bank, implementation of compliance function in the Bank among
antara lain: others:
1. Pelaksanaan Capital Adequacy Ratio dengan 1. Capital Adequacy Ratio Implementation by considering
memperhitungkan risiko kredit, risiko pasar, dan risiko credit, market, and operational risks of 94.38% above
operasional sebesar 94,38% di atas ketentuan yang berlaku, the applicable provisions, namely 9.00% to <10.00%
yaitu 9,00% s.d <10,00% (Kewajiban Penyediaan Modal (Minimum Capital Adequacy Requirement based on the
Minimum berdasarkan profil risiko Bank yaitu peringkat 2); Bank’s risk profile, namely rating 2);
2. Pemenuhan modal inti minimun per 31 Desember 2023 2. Fulfillment of the minimum core capital as of December
sebesar Rp3,10 triliun; 31, 2023, of Rp3.10 trillion;
3. Pemenuhan Posisi Devisa Neto selama tahun 2023 tidak 3. Fulfillment of the Net Open Position throughout with
terdapat pelanggaran; no violations;
4. Pemenuhan rasio Non-Performing Loan gross sebesar 4. Fulfillment of gross Non-Performing Loan ratio of 1.62%
1,62% dan rasio Non-Performing Loan net sebesar 0,20% and net Non-Performing Loan ratio of 0.20% which were
masih berada jauh dari batas maksimal sebesar 5,00% still far from the maximum limit of 5.00% (net) according
(net) sesuai ketentuan yang berlaku; to the applicable provisions;
5. Tidak ada pelampauan maupun pelanggaran terhadap 5. There was no exceedance or violation of the Legal Lending
Batas Maksimum Pemberian Kredit, baik kepada pihak Limit, either to related parties or to business groups;
terkait, maupun kepada kelompok usaha;
6. Giro Wajib Minimum dalam Rupiah dan Valuta Asing 6. The Minimum Statutory Reserves in Rupiah and Foreign
serta Penyangga Likuiditas Makroprudensial selama Currency, as well as the Macroprudential Liquidity Buffer
tahun 2023 telah sesuai dengan ketentuan; dan for 2023 were in accordance with the provisions; and
7. Komitmen terhadap Otoritas Jasa Keuangan telah 7. The commitment to the Financial Services Authority has
dipenuhi dengan baik. been well fulfilled.
Berdasarkan indikator sebelumnya, dapat disampaikan Based on the previous indicators, it can be said that the
bahwa selama tahun 2023 tingkat kepatuhan Bank adalah Bank’s compliance level in 2023 was “Good”, and the Bank’s
“Baik”, dan peringkat Tingkat Kesehatan Bank berdasarkan Soundness Level rating based on risk (Risk-Based Bank Rating)
risiko (Risk-Based Bank Rating) adalah Sehat, sehingga was Healthy, and therefore, it was considered capable of facing
dinilai mampu menghadapi pengaruh negatif yang signifikan significant negative influences from changes in business
dari perubahan kondisi bisnis dan faktor eksternal lainnya, conditions and other external factors, including those related
termasuk terkait pemenuhan terhadap prinsip prudential to compliance with prudential banking principles (Minimum
banking (Kewajiban Penyediaan Modal Minimum, Giro Capital Adequacy Ratio, Minimum Statutory Reserves, Legal
Wajib Minimum, Batas Maksimum Pemberian Kredit, Non- Lending Limit, Non- Performing Loan) and implementation of
Performing Loan) dan penerapan program APU PPT. the AML CFT program.
Pemenuhan kepatuhan Bank tersebut merupakan cerminan The fulfillment of the Bank’s compliance is a reflection of the
dari terwujudnya pelaksanaan Budaya Kepatuhan pada realization of the Compliance Culture implementation at all
semua tingkatan organisasi dan kegiatan usaha Bank. Hal levels of the organization and the Bank’s business activities.
tersebut dikarenakan tanggung jawab kepatuhan merupakan This is because compliance is a shared responsibility
tanggung jawab bersama, melekat pada seluruh jenjang attached to all levels of the organization according to their
organisasi sesuai peran dan tanggung jawab masing-masing. respective roles and responsibilities.
Fungsi kepatuhan yang telah berjalan dengan baik selama ini, The compliance function that has been running well so
secara berkesinambungan akan terus dikembangkan melalui far will continue to be developed through improving the
peningkatan pelaksanaan budaya kepatuhan, meningkatkan implementation of a compliance culture, increasing the
kualitas pemahaman terhadap ketentuan yang berlaku, quality of understanding of applicable regulations, and
serta meningkatkan pemantauan dan pengujian terhadap increasing monitoring and testing of planned decisions and/
rencana keputusan dan/atau kebijakan manajemen. or management policies.
PT Bank Ganesha Tbk
312 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Program Anti Pencucian Uang, Pencegahan Pendanaan
Terorisme dan Pencegahan Pendanaan Proliferasi
Senjata Pemusnah Massal
Anti-Money Laundering, Countering the Financing Terrorism and
Counter-Proliferation Financing of Weapons of Mass Destruction Program
Perseroan berkomitmen untuk menerapkan Program Anti The Company is committed to implementing the Anti-Money
Pencucian Uang, Pencegahan Pendanaan Terorisme dan Laundering, Counter-Terrorist Financing, and Counter-
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Proliferation Financing of Weapons of Mass Destruction
Massal sesuai dengan ketentuan dan perundang- Program in accordance with the applicable laws and
undangan yang berlaku, dan mengambil tindakan yang regulations, and taking necessary actions to prevent, detect,
diperlukan untuk mencegah, mendeteksi dan melaporkan and report it to the competent authorities.
kepada pihak yang berwenang.
Penerapan Program Anti Pencucian Uang dan Pencegahan The Anti-Money Laundering and Countering the
Pendanaan Terorisme merupakan program yang wajib Financing Terrorism Program is a program that must be
diterapkan oleh Bank guna mencegah dan melindungi Bank implemented by the Bank to prevent and protect the
agar tidak digunakan sebagai sarana kejahatan pencucian Bank from being used as a means of money laundering
uang (Money Laundering) dan pendanaan terorisme and terrorism financing, including funding weapon’s
termasuk pendanaan proliferasi senjata pemusnah massal proliferation of mass destruction performed directly
yang dilakukan secara langsung maupun tidak langsung or indirectly by criminals.
oleh para pelaku kejahatan.
Pedoman dan Tata Tertib Kerja Guidelines and Work Procedures for
Program Anti Pencucian Uang, the Anti-Money Laundering, Countering
Pencegahan Pendanaan Terorisme the Financing Terrorism and
dan Pencegahan Pendanaan Proliferasi Counter-Proliferation Financing of Weapons
Senjata Pemusnah Massal of Mass Destruction Program
Perseroan telah memiliki pedoman terkait tata kerja yang The Company already has guidelines regarding work
tertuang dalam Pedoman Program Anti Pencucian Uang, procedures set out in the Guidelines of Anti-Money Laundering,
Pencegahan Pendanaan Terorisme dan Pencegahan Counter-Terrorist Financing and Counter-Proliferation
Pendanaan Proliferasi Senjata Pemusnah Massal, yang Financing of Weapons of Mass Destruction Programs, which
mengacu pada Peraturan Otoritas Jasa Keuangan. refer to the Financial Services Authority Regulations.
Dalam pelaksanaan program Anti Pencucian Uang, Pencegahan In implementing the Anti-Money Laundering, Counter-
Pendanaan Terorisme dan Pencegahan Pendanaan Proliferasi Terrorist Financing, and Counter-Proliferation Financing
Senjata Pemusnah Massal, Bank Ganesha mematuhi peraturan- of Weapons of Mass Destruction Program, Bank Ganesha
peraturan berikut: complies with the following regulations:
1. Undang-Undang Republik Indonesia No. 8 Tahun 2010 1. Law of the Republic of Indonesia No. 8 of 2010 dated
tanggal 22 Oktober 2010 tentang Pencegahan dan October 22, 2010, on Prevention and Eradication of the
Pemberantasan Tindak Pidana Pencucian Uang; Criminal Action of Money Laundering;
2. Undang-Undang Republik Indonesia No. 9 Tahun 2. Law of the Republic of Indonesia No. 9 of 2013 dated
2013 tanggal 13 Maret 2013 tentang Pencegahan dan March 13, 2013, on Prevention and Eradication of
Pemberantasan Tindak Pidana Pendanaan Terorisme; Terrorist Financing Crime;
3. Peraturan Otoritas Jasa Keuangan No. 8 Tahun 2023 3. Financial Services Authority Regulation No. 8 of 2023
tanggal 14 Juni 2023 tentang Penerapan Program Anti dated June 14, 2023, on Implementation of Anti-Money
Pencucian Uang dan Pencegahan Pendanaan Terorisme; Laundering and Counter-Terrorist Financing Program;
4. Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.03/2017 4. Financial Services Authority Circular No. 32/
tanggal 22 Juni 2017 tentang Penerapan Program Anti SEOJK.03/2017 dated June 22, 2017, on Implementation
Pencucian Uang dan Pencegahan Pendanaan Terorisme of Anti-Money Laundering and Counter-Terrorist
di Sektor Perbankan; serta Financing Program in Banking Sector; and
5. Peraturan dan Ketentuan yang dikeluarkan oleh Pusat 5. Rules and Regulations issued by the Indonesian
Pelaporan dan Analisis Transaksi Keuangan. Financial Transaction Reports and Analysis Center.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Laporan Pelaksanaan Kerja Program Report on the Work Implementation
Anti Pencucian Uang, of Anti-Money Laundering,
Pencegahan Pendanaan Terorisme dan Countering the Financing Terrorism and
Pencegahan Pendanaan Proliferasi Senjata Counter-Proliferation Financing of Weapons
Pemusnah Massal of Mass Destruction Program
Berkaitan dengan penerapan Program Anti Pencucian In connection with the Anti-Money Laundering, Countering
Uang, Pencegahan Pendanaan Terorisme dan Pencegahan the Financing Terrorism and Counter-Proliferation Financing
Pendanaan Proliferasi Senjata Pemusnah Massal, program of Weapons of Mass Destruction Program implementation,
kerja yang telah dilakukan Perseroan sebagai berikut: the work programs carried out by the Company are as follows:
1. Meningkatkan budaya kepatuhan terhadap penerapan 1. Improving the compliance culture with the implementation
APU PPT melalui pelatihan dan sosialisasi kepada of AML CFT through training and dissemination to all
seluruh karyawan. Khusus karyawan front office dan yang employees. Particularly for front office employees and
terlibat langsung dengan nasabah dilakukan program those directly involved with customers, a refresher
penyegaran. Pelaksanaan pelatihan dilakukan melalui program is carried out. The training is carried out through
in house training melalui media zoom, sedangkan, in-house training via zoom media, meanwhile, for officials/
untuk pejabat/karyawan yang menangani APU PPT, employees who handle AML CFT, they are involved in
diikutsertakan pada pelatihan yang diselenggarakan training programs organized by external parties, such
pihak eksternal seperti Otoritas Jasa Keuangan, Forum as the Financial Services Authority, Banking Compliance
Komunikasi Direktur Kepatuhan Perbankan, atau Pusat Director Communication Forum, or Indonesian Financial
Pelaporan dan Analisis Transaksi Keuangan; Transaction Reports and Analysis Center;
2. Memenuhi kewajiban pelaporan kepada Pusat Pelaporan 2. Fulfilling reporting obligations to the Indonesian Financial
dan Analisis Transaksi Keuangan yaitu Laporan Transaction Reports and Analysis Center, namely Reports
Transaksi Keuangan Tunai, Laporan Transaksi Keuangan on Cash Financial Transactions, Suspicious Financial
Mencurigakan, Laporan Transfer Dana dari dan ke Luar Transactions, Transfers of Funds from and to Abroad, as
Negeri, serta Laporan Sistem Informasi Pengguna Jasa; well as Service User Information Systems;
3. Melakukan pemantauan atas pengkinian data nasabah 3. Monitoring the update of customer data, in which the
dan pencapaian realisasi pengkinian data nasabah achievement of customer data update is reported
dilaporkan setiap tahun kepada Otoritas Jasa Keuangan; annually to the Financial Services Authority;
4. Memastikan dan meneliti kemiripan dan kesamaan nama 4. Ensuring and examining the similarity and likeness
dengan nama yang tercantum dalam daftar teroris dan of names to those listed in the terrorist list and the
daftar proliferasi. Bank melakukan pengkinian daftar proliferation list. The Bank updates the terrorist list and
teroris dan daftar proliferasi pada sistem core banking proliferation list in the core banking system in accordance
sesuai dengan data yang disampaikan dari otoritas; with the data submitted from the authorities;
5. Untuk pemantauan nasabah yang tergolong high risk, 5. For monitoring high risk customers, the Bank also has
Bank juga telah memiliki Daftar Politically Exposed Person Politically Exposed Person (PEP) List and Business Email
(PEP) dan Daftar Business Email Compromise (BEC); Compromise (BEC) List;
6. Mengembangkan sistem informasi yang mendukung 6. Developing an information system that supports the
pelaksanaan program APU PPT baik untuk pelaporan implementation of AML CFT program for both reporting
maupun pemantauan; and monitoring;
7. Melakukan penyesuaian Pedoman APU PPT dengan 7. Making adjustments to AML CFT Guidelines with the
ketentuan yang berlaku dan menerbitkan petunjuk applicable regulations and issuing technical guidelines
teknis pelaksanaan program APU PPT; for the implementation of AML CFT program;
8. Dalam rangka implementasi Financial Integrity Rating on 8. In implementing the Financial Integrity Rating on
Money Laundering and Terrorist Financing (FIR on ML/TF) Money Laundering and Terrorist Financing (FIR on ML/
yang dilakukan Pusat Pelaporan dan Analisis Transaksi TF) carried out by the Indonesian Financial Transaction
Keuangan, Bank Ganesha melakukan penilaian sendiri Reports and Analysis Center, Bank Ganesha conducts
atas efektivitas Program APU PPT yang terfokus pada its own assessment of the effectiveness of AML CFT
kinerja pelaporan APU PPT; Program that focus on reporting AML CFT performance;
9. Dalam rangka pembaruan National Risk Assessment on 9. In updating the National Risk Assessment on Money
Money Laundering/Terrorist Financing yang dilakukan Laundering/Terrorist Financing carried out by the
Pusat Pelaporan dan Analisis Transaksi Keuangan, Bank Indonesian Financial Transaction Reports and Analysis
Ganesha juga menyampaikan Kuesioner National Risk Center, Bank Ganesha also submitted the 2023 National
Assessment (NRA) Tahun 2023 yang merupakan basis Risk Assessment (NRA) Questionnaire, which is the
data dalam pembaharuan NRA on ML/TF; dan database for updating the NRA on ML/TF; and
10. Dalam rangka Pemilihan Umum dan Pemilihan Kepala 10. In the General Election and Regional Head Election, Bank
Daerah, Bank Ganesha berpartisipasi sebagai angota Ganesha participated as a member of the Collaborative
Tim Kerja Analisis Kolaboratif terkait pemilihan umum Analysis Working Team related to general election and
dan pemilihan kepala daerah. regional head election.
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Perkara Hukum
Legal Cases
Permasalahan hukum yang dihadapi oleh Perseroan serta The legal issues faced by the Company and the serving
anggota Dewan Komisaris dan Direksi yang menjabat, baik members of the Board of Commissioners and Board of
terkait hukum perdata maupun pidana, sepanjang kurun Directors, both related to civil and criminal law, throughout
waktu tahun 2023 diuraikan sebagai berikut: 2023 are described as follows:
Total
Permasalahan Hukum Perdata Pidana Legal Issues
Civil Criminal
Telah selesai (telah mempunyai kekuatan hukum yang tetap) - - Settled (final and binding)
Dalam proses penyelesaian 1 - In settlement process
Total 1 - Total
Perkara Perdata Perlawanan No. 974/Pdt.Bth/2023/PN.Jkt.Sel
Civil Case Appeal No. 974/Pdt.Bth/2023/PN.Jkt.Sel
Bank Ganesha menjadi turut terlawan I dari gugatan pelawan yang mengaku sebagai penyewa dari objek jaminan
debitur PT Belmax Bintang Semesta yang sudah laku terjual melalui lelang tanggal 7 Maret 2023. Gugatan dilayangkan
Pokok Perkara karena pelawan merasa masih memiliki hak sewa atas objek tersebut dan tidak bersedia mengosongkan lokasi.
Case Profile Bank Ganesha is co-defendant in plaintiff lawsuit claiming to be the lessee of collateral object of the debtor PT Belmax
Bintang Semesta which was sold at auction on March 7, 2023. The lawsuit was filed due to the plaintiff felt she still had
rental rights to the object and was unwilling to vacate the location.
Nilai Perkara Nihil
Case Value Nil
Dalam proses pemeriksaan perkara di Pengadilan Negeri Jakarta Selatan dan Bank akan menghadapi proses pemeriksaan
Status Perkara perkara hingga tuntas.
Case Status On case examination process at South Jakarta District Court and the Bank will face the case examination process until
settled.
Risiko yang Dihadapi
Low Risk
Risks Faced
Pengaruh terhadap Kinerja Bank Tidak berpengaruh terhadap kinerja Bank.
Impact on Bank Performance Has no impact on Bank performance.
Sanksi Administratif Nihil
Administrative Sanctions Nil
Sanksi Administratif
Administrative Sanctions
Pada tahun 2023, tidak terdapat sanksi administratif In 2023, there were no material administrative sanctions
material yang memengaruhi kelangsungan usaha that affected the Company’s business continuity and
Perseroan dan tidak terdapat sanksi administratif yang there were no administrative sanctions imposed on
dikenakan kepada anggota Direksi maupun anggota Dewan members of the Bank's Board of Directors or Board of
Komisaris Bank. Commissioners.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 315
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Kode Etik
Code of Conduct
Perseroan telah memiliki Kode Etik sebagai wujud komitmen The Company has a Code of Conduct as a manifestation
Perseroan untuk melaksanakan praktik bisnis yang sehat of the Company’s commitment to implementing sound
berbasis prinsip-prinsip tata kelola perusahaan yang business practices based on good corporate governance
baik. Kode Etik merupakan pedoman tata perilaku yang principles. The Code of Conduct is a guideline for behavior
berlaku di lingkungan Perseroan sebagai salah satu standar that applies within the Company as one standard that directs
yang mengarahkan cara karyawan Bank berperilaku dan the way Bank employees behave and make decisions in
mengambil keputusan dalam aktivitas bisnis sehari-hari, daily business activities, which is in line with the Company’s
yang sejalan dengan Visi, Misi, dan Nilai-nilai Perusahaan. Vision, Mission, and Values.
Pokok–Pokok Kode Etik Principles of the Code of Conduct
Pokok-pokok Kode Etik Perseroan terdiri dari: The main principles of the Company’s Code of Conduct are:;
1. Pengertian umum; 1. General understanding;
2. Visi, misi, pilar-pilar strategi, dan nilai-nilai perusahaan; 2. Vision, mission, strategic pillars, and corporate values;
3. Kode etik bankir Indonesia; 3. Indonesian banker’s code of conduct;
4. Unsur-unsur kode etik meliputi: 4. The code of conduct elements include:
a. Kepatuhan terhadap hukum dan kebijakan bank; a. Compliance with laws and bank policies;
b. Hubungan dengan nasabah eksternal; b. Relationship with external customers;
c. Hubungan dengan komunitas setempat; c. Relationship with local communities;
d. Hubungan perusahaan dengan karyawan; d. Company relations with employees;
e. Kerahasiaan bank; e. Bank secrecy;
f. Akurasi pembukuan bank; f. Bank bookkeeping accuracy;
g. Pemberian dan penerimaan hadiah dan gratifikasi; g. Giving and receiving gifts and gratuities;
h. Pengadaan barang dan jasa; h. Procurement of goods and services;
i. Kegiatan usaha di luar bank; i. Business activities outside the bank;
j. Suap; j. Bribery;
k. Kontribusi dan aktivitas politik; k. Political contributions and activities;
l. Pemberian kredit; l. Granting of credit;
m. Penanganan dan pengungkapan benturan m. Handling and disclosure of conflicts of interest; and
kepentingan; dan
5. Sanksi dan pernyataan kepatuhan atas kode etik. 5. Sanctions and statements of compliance with
the code of conduct.
Pernyataan bahwa Kode Etik Perusahaan Statement that the Company’s Code
Berlaku untuk Semua Jenjang Organisasi of Conducts Applies to All Levels
of the Organization
Kode Etik Perseroan bersifat mengikat bagi seluruh The Company’s Code of Conduct is binding all employees,
karyawan baik karyawan kontrak maupun tetap, serta both contract and permanent, and applies to all
berlaku untuk seluruh jajaran manajemen, Direksi hingga management levels, Board of Directors, up to the Board of
Dewan Komisaris. Penerapan Kode Etik merupakan Commissioners. The implementation of Code of Conduct
komitmen bersama dalam mewujudkan lingkungan kerja is a joint commitment to creating a work environment with
berstandar etika tinggi dan bertanggung jawab. high ethical standards and responsibility.
PT Bank Ganesha Tbk
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Bentuk Sosialisasi dan Upaya Penegakan Dissemination and Efforts to Enforce the
Kode Etik Code of Conducts
Bank senantiasa melakukan sosialisasi terhadap penerapan The Bank continues to disseminate Code of Conduct
Kode Etik kepada top management sampai dengan implementation to top management up to the operational
level operasional melalui berbagai media yang dimiliki level through various media owned by the Company,
Perseroan, termasuk pemanfaatan melalui media teknologi including the use of information technology media, which is
informasi yang dapat diakses oleh semua karyawan dengan easily accessible to all employees at any time. The Company
mudah setiap saat. Perseroan juga menyediakan poster dan also provides posters and banners containing information
banner yang berisikan informasi Kode Etik Perseroan yang on the Company’s Code of Conduct placed in rooms and
ditempatkan di dalam ruangan dan tempat-tempat strategis strategic places at the head office and branches.
pada kantor pusat dan cabang.
Selain itu, sebagai bentuk upaya penegakan Kode Etik, In addition, as an effort to enforce the Code of Conduct, all
seluruh insan Perseroan diwajibkan untuk melaporkan Company personnel are required to report every violation
setiap tindakan pelanggaran yang dilakukan oleh karyawan committed by another employee or co-worker, accompanied
lain atau rekan kerja disertai fakta pelanggaran tersebut, di by the violation fact, in which each violation complaint
mana setiap pengaduan pelanggaran akan diinvestigasi oleh will be investigated by Internal Audit Division. In the event
Satuan Kerja Audit Intern. Apabila laporan tersebut terbukti that the report is proven violating the Code of Conduct,
terjadi pelanggaran Kode Etik, maka terdapat sanksi yang then there will be strict sanctions imposed to the violator
tegas bagi pelanggar sesuai dengan mekanisme sanksi yang in accordance with the sanction mechanism regulated
diatur oleh Perseroan. by the Company.
Sanksi Pelanggaran Kode Etik Sanctions for Violation of the Code of Conduct
Perseroan menetapkan jenis sanksi untuk setiap pelanggaran The Company determines the type of sanctions for each
Kode Etik sesuai dengan Perjanjian Kerja Bersama atau violation of the Code of Conduct in accordance with
peraturan perundang-undangan yang berlaku. the Collective Labor Agreement or applicable laws and
regulations.
Jumlah Pelanggaran Kode Etik Number of Violations of the Code of Conducts
Tidak terdapat pelanggaran Kode Etik yang melibatkan There were no violations of Code of Conduct involving the
Dewan Komisaris, Direksi, Pejabat Eksekutif, maupun Company's Board of Commissioners, Board of Directors,
karyawan Perseroan sepanjang tahun 2023. Executive Officers, or employees throughout 2023.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 317
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Performance Highlights Management Report Company Profile ana emen on an naly
Kebijakan Pemberian Kompensasi Jangka Panjang
Berbasis Kinerja kepada Manajemen dan/atau Karyawan
Policy of Providing Performance-Based Long-Term Compensation to
Management and/or Employees
Perseroan tidak memiliki kebijakan pemberian kompensasi The Company does not have any policy of providing
jangka panjang kepada manajemen dan/atau karyawan, long-term compensation to management and/or
antara lain berupa program kepemilikan saham oleh employees, including in the form of share ownership
manajemen dan/atau program kepemilikan saham oleh program by management and/or a share ownership
karyawan. Pemberian kompensasi dan manfaat dilakukan program by employees. The Company provides
Perseroan secara adil dan setara disesuaikan dengan compensation and benefits fairly and equally according
golongan dan/atau jabatan masing-masing sesuai dengan to each classification and/or position in accordance
peraturan perundang-undangan yang berlaku. with the applicable laws and regulations.
Kebijakan Pengungkapan Informasi
Information Disclosure Policy
Mengacu pada Peraturan Otoritas Jasa Keuangan Referring to the Financial Services Authority Regulation
No. 11/POJK.04/2017 tentang Laporan Kepemilikan atau No. 11/POJK.04/2017 on Reports of Ownership or Any
Setiap Perubahan Kepemilikan Perusahaan Terbuka, Changes in Ownership of Public Companies, the Company
Perseroan mewajibkan anggota Dewan Komisaris requires members of the Board of Commissioners and
dan Direksi untuk menyampaikan informasi kepada Board of Directors to submit information to the Company
Perseroan mengenai kepemilikan dan setiap perubahan regarding ownership and any changes of ownership of the
kepemilikannya atas saham Perseroan. Informasi tersebut Company’s shares. Such information is submitted through
disampaikan melalui Sekretaris Perusahaan paling lambat the Corporate Secretary no later than 3 days after ownership
3 hari kerja setelah terjadinya kepemilikan atau setiap or any change occurs in ownership of the Company’s shares.
perubahan kepemilikan atas saham Perseroan. Selanjutnya Furthermore, members of the Board of Commissioners and
anggota Dewan Komisaris dan Direksi wajib melaporkan Board of Directors are required to report to the Financial
kepada Otoritas Jasa Keuangan selambat-lambatnya 10 hari Services Authority no later than 10 days after ownership or
sejak terjadinya kepemilikan atau perubahan kepemilikan any change occurs in ownership of the Company’s shares.
atas saham Perseroan tersebut.
Pengungkapan Kepemilikan Saham Dewan Share Ownership Disclosure of Board of
Komisaris dan Direksi Commissioners and Board of Directors
Informasi terkait pengungkapan kepemilikan saham Dewan Information related to share ownership disclosure of the
Komisaris dan Direksi yang mencapai 5% atau lebih baik pada Board of Commissioners and Board of Directors who own 5%
Perseroan maupun perusahaan lain yang berkududukan di or more shares both in the Company and other companies,
dalam dan di luar negeri diuraikan sebagai berikut: domiciled at home and abroad, is described as follows:
PT Bank Ganesha Tbk
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Kepemilikan Saham (Lembar Saham)
Shareholding (Share)
Nama Jabatan Bank Lembaga Keuangan Perusahaan
Name Position Bank Lain Non-Bank Lain
Ganesha Other Non-Bank Financial Other
Banks Institution Companies
Dewan Komisaris / Board of Commissioners
Marcello Theodore
Presiden Komisaris / President Commissioner - - - -
Taufik
Lisawati Wakil Presiden Komisaris / Vice President Commissioner - - - -
Sudarto Komisaris Independen / Independent Commissioner - - - -
Trisna Chandra* Komisaris Independen / Independent Commissioner - - - -
Direksi / Board of Directors
Lenny Sugihat Presiden Direktur / President Director - - - -
1.200.000
lembar
Mahesh Ajit
Wakil Presiden Direktur / Vice President Director saham / - - -
Ranade**
shares
(0,005%)
Setiawan Kumala Direktur / Director - - - -
Agoes Roediyanto Direktur / Director - - - -
Suroso Direktur / Director - - - -
Arif Wicaksono Direktur / Director - - - -
* Efektif menjabat sejak tanggal 1 Mei 2023. / Effectively serving since May 1, 2023.
** Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
Transaksi Kepemilikan Saham Dewan Transaction of Share Ownership of the
Komisaris dan Direksi Board of Commissioners and Board of
Directors
Informasi terkait transaksi kepemilikan saham Dewan Information related to share ownership transactions of the
Komisaris dan Direksi selama tahun 2023 diuraikan sebagai Board of Commissioners and Board of Directors in 2023 is
berikut: described as follows:
Jumlah Saham dan Presentase Kepemilikan Saham Jumlah Harga
Number of Shares and Percentage of Share Ownership Saham Pembelian
Status
Tanggal yang per Saham
Sebelum transaksi Setelah transaksi Kepemilikan
Transaksi Dibeli Purchase
Before transaction After transaction Ownership
Transaction Date Number Price per
Status
Lembar Saham Lembar Saham of Shares Share
(%) (%) Purchased (Rp)
Shares Shares
Mahesh Ajit Ranade*
Direksi / Directors
17 Maret / March 2023 0 0,00 10.000 0,000 10.000 64 Langsung / Direct
20 Maret / March 2023 10.000 0,000 20.000 0,000 10.000 65 Langsung / Direct
21 Maret / March 2023 20.000 0,000 145.000 0,000 125.000 66 Langsung / Direct
24 Maret / March 2023 145.000 0,000 345.000 0,001 200.000 67 Langsung / Direct
27 Maret / March 2023 345.000 0,001 550.000 0,002 205.000 68 Langsung / Direct
3 April 2023 550.000 0,002 750.000 0,003 200.000 69 Langsung / Direct
4 April 2023 750.000 0,003 900.000 0,004 150.000 70 Langsung / Direct
10 April 2023 900.000 0,004 1.000.000 0,004 100.000 67 Langsung / Direct
10 April 2023 1.000.000 0,004 1.100.000 0,004 100.000 68 Langsung / Direct
30 Mei / May 2023 1.100.000 0,004 1.200.000 0,005 100.000 62 Langsung / Direct
* Efektif menjabat sejak tanggal 11 September 2023 dan efektif mengundurkan diri tanggal 15 Februari 2024. / Effectively serving since September 11, 2023, and
effectively resigning on February 15, 2024.
PT Bank Ganesha Tbk
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Sistem Pelaporan Pelanggaran
Whistleblowing System
Sebagai bagian dari pelaksanaan tata kelola perusahaan, As part of corporate governance implementation, the Bank
Bank telah menerapkan sistem pelaporan pelanggaran/ has implemented a whistleblowing system (WBS) within
whistleblowing system (WBS) di lingkungan Bank. Sistem the Bank. The whistleblowing system is a communication
pelaporan pelanggaran menjadi saluran komunikasi bagi channel for internal and external parties to report action/
pihak internal Bank dan eksternal untuk melaporkan behavior/event related to fraud, violations of the law,
perbuatan/perilaku/kejadian yang berhubungan dengan Collective Labor Agreement, Code of Conduct, other internal
tindakan fraud, pelanggaran terhadap hukum, Perjanjian Bank policies, and/or conflicts of interest committed by
Kerja Bersama, Kode Etik, kebijakan internal Bank perpetrators within the Bank.
lainnya, dan/atau benturan kepentingan yang dilakukan
oleh pelaku di internal Bank.
Cara Penyampaian Pelaporan Pelanggaran Procedures of Submission of Violation
dan Pihak yang Mengelola Pelanggaran Reports and Parties Managing Violations
Setiap insan Perseroan yang menemukan tindak Every Company employee who finds violation or fraud is
pelanggaran atau kecurangan didorong untuk mampu dan encouraged to be able and be brave to file complaints.
berani menyampaikan keluhan. Pelapor harus menyertakan The whistleblower must include complete information as
informasi lengkap sebagai dasar pengambilan keputusan a basis for making an appropriate decision, which includes
yang tepat, yang mencakup indikasi, fakta pelanggaran, indications, facts of the violation, name of the reported
nama terlapor, cara melakukan pelanggaran, serta waktu person, method of committing the violation, as well as time
dan tempat terjadinya pelanggaran. Hal ini dilakukan and place of the violation. This is done to ensure that the
untuk memastikan bahwa laporan dilakukan dengan report is carried out in good faith and is accountable.
iktikad baik dan dapat dipertanggungjawabkan.
Semua pihak baik dari internal maupun eksternal dapat All parties, both internal and external, can report violations
melakukan pelaporan pelanggaran kepada Perseroan to the Company through the link on the Company’s website
melalui link yang ada di situs web Perseroan atau dapat or through the following channels:
melalui sarana sebagai berikut:
SMS/WA E-MAIL
081288885169 whistleblowing@bankganesha.co.id
Perlindungan bagi Pelapor Protection for Whistleblowers
Perseroan mempunyai komitmen memberikan perlindungan The Company is committed to providing protection to
kepada pelapor. Perlindungan pelapor diberikan untuk whistleblowers. Whistleblower protection is provided to
menumbuhkan rasa aman dan mendorong pelapor untuk foster a sense of security and encourage whistleblowers
berani melaporkan pelanggaran. Perlindungan kepada pelapor to have the courage to report violations. Protection to the
diberikan dalam bentuk perlindungan kerahasiaan identitas whistleblowers is provided by protecting the confidentiality
pelapor termasuk informasi yang dapat digunakan untuk of their identity including information that can be used
menghubungi pelapor serta perlindungan atas tindakan balasan to contact them and protection against retaliation from
dari terlapor atau pihak lain yang mempunyai kepentingan. the whistleblowers or other parties who have an interest.
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Penanganan Pengaduan Report Handling
Setiap pengaduan pelanggaran yang masuk akan dikelola Any incoming violation complaint will be managed by the
oleh Komite Anti Fraud untuk selanjutnya dilakukan investigasi Anti-Fraud Committee to further be investigated for its
atas kebenaran laporan yang diterima. Jika diketahui bahwa truth. In the event that the report is proven to be true, it will
laporan terbukti kebenarannya, maka akan disampaikan be submitted to the Board of Commissioners and Board of
kepada Dewan Komisaris dan Direksi untuk menentukan Directors to determine the type of sanction to be imposed.
jenis sanksi yang akan diberikan. Demikian pula, sanksi dapat Likewise, sanctions may also be imposed in the event that the
diberikan apabila laporan mengarah pada tindak pencemaran report leads to defamation act or other irresponsible acts.
nama baik atau perbuatan tidak bertanggung jawab lainnya.
Sosialisasi dan Upaya Peningkatan Kualitas Dissemination and Efforts to Improve
Sistem Pelaporan Pelanggaran the Quality of the Whistleblowing System
Perseroan secara berkesinambungan terus meningkatkan The Company continuously improves the quality of Anti-
kualitas penerapan strategi anti fraud dengan melakukan Fraud strategy implementation by regularly disseminating
sosialisasi penerapan strategi anti fraud secara berkala the Anti-Fraud strategy to employees. In an effort to prevent
kepada karyawan. Dalam upaya pencegahan fraud, fraud, the Company has added a reporting channl for
Perseroan menambahkan media penyampaian pelaporan alleged violations and has disseminated it to both internal
dugaan pelanggaran dan disosialisasikan kepada pihak and external parties through posters placed throughout the
internal maupun eksternal melalui poster-poster yang Company’s offices.
ditempatkan di seluruh kantor Perseroan.
Laporan Pengaduan Pelanggaran 2023 Whistleblowing Reports 2023
Tidak terdapat pengaduan pelanggaran yang terjadi di There were no reports of violations that occurred within
lingkungan Perseroan sepanjang tahun 2023. the Company throughout 2023.
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Kebijakan Anti Korupsi dan Anti Fraud
Anti-Corruption and Anti-Fraud Policies
Bank Ganesha berkomitmen untuk menciptakan lingkungan Bank Ganesha is committed to creating a clean and healthy
kerja yang bersih dan sehat, serta terbebas dari segala work environment, and free from all corruption acts. This is
tindakan korupsi. Hal tersebut dibuktikan dengan proven by the ratification of Bank Ganesha’s Anti-Corruption
disahkannya Kebijakan Anti Korupsi Bank Ganesha yang Policies which must be complied with by all levels of the
harus dipatuhi oleh seluruh jenjang organisasi. Selain itu, organization. In addition, the Bank also implements anti-fraud
Bank juga menerapkan kebijakan dan strategi anti fraud policies and strategies, which are one of the Company’s strong
yang menjadi salah satu komitmen kuat Perseroan dalam commitments to upholding responsible GCG practices.
menegakkan praktik GCG yang bertanggung jawab.
Sosialisasi Kebijakan Anti Korupsi dan Dissemination of Anti-Corruption and
Anti Fraud Anti- Fraud Policies
Bank secara berkesinambungan terus meningkatkan The Bank continuously improves the quality of anti-fraud
kualitas penerapan strategi anti fraud dengan melakukan strategy implementation by regularly disseminating
sosialisasi penerapan strategi anti fraud secara berkala the anti-fraud strategy implementation to officials and
kepada pejabat maupun karyawan di Kantor Pusat dan employees at Head Office and Branch Offices. The Bank
Kantor Cabang. Bank telah memiliki media penyampaian already has a reporting channel for alleged violations
pelaporan dugaan pelanggaran (whistleblowing) dan (whistleblowing) and disseminates it to both internal
melakukan sosialisasi kepada pihak intern maupun ekstern and external parties through posters/TV screens placed
melalui poster-poster/screen TV yang ditempatkan pada at all Bank Ganesha offices, websites, social media
seluruh Kantor Bank Ganesha, situs web, media sosial (Facebook and Instagram), as well as ATM screens.
(Facebook dan Instagram), serta screen ATM.
Pengendalian Gratifikasi
Gratification Control
Pengendalian gratifikasi merupakan aspek penting bagi Gratification control is an important aspect for the Company
Perseroan dalam menjaga proses kegiatan usaha berjalan to ensure that business activity processes run in line with
sesuai dengan etika bisnis yang menjunjung tinggi nilai business ethics that uphold integrity value. In line with such
integritas. Sejalan dengan maksud tersebut, Perseroan aim, the Company implements a culture of not accepting
menerapkan budaya untuk tidak menerima pemberian gifts or rewards from customers, debtors, vendors,
atau imbalan dari nasabah, debitur, vendor, rekanan, mitra partners, work partners, and other third parties for services
kerja dan pihak ketiga lainnya atas jasa yang diberikan provided by the Company employees in performing their
oleh karyawan Perseroan dalam menjalankan tugasnya. duties. Policy related to gratification control is regulated
Kebijakan terkait pengendalian gratifikasi tersebut telah in the Company’s Code of Conduct.
diatur dalam Kode Etik Perseroan.
Pengelolaan Pengendalian Gratifikasi Gratification Control Management
Pengelolaan pengendalian gratifikasi Perseroan dilakukan The Company’s gratification control management is
melalui penerapan kewajiban pelaporan gratifikasi/parsel carried out through the implementation of obligation
dalam bentuk apapun. Apabila Dewan Komisaris, Direksi, to report gratuities/parcels in any form. If the Board of
Pejabat Eksekutif, Pimpinan Kantor, karyawan Perseroan, Commissioners, Board of Directors, Executive Officers,
serta anggota keluarganya mendapatkan gratifikasi/parsel Head of Office, employees of the Company, and their
dalam bentuk apapun, maka pihak tersebut wajib mengisi family members receive gratuities/parcels in any form,
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formulir penerimaan gratifikasi/parsel dan diserahkan those parties must fill out the gratuity/parcel receipt form
kepada Sekretaris Perusahaan untuk ditindaklanjuti. and submit it to Corporate Secretary for follow up.
Sosialisasi Kebijakan Pengendalian Dissemination of Gratification
Gratifikasi Control Policies
Perseroan melakukan sosialisasi atas pengendalian gratifikasi The Company disseminates gratification control intensively
secara intensif dan konsisten ke seluruh karyawan melalui and consistently to all employees through the Company’s
media komunikasi internal Perseroan maupun media sosialisasi internal communication media and other dissemination
lainnya. Sosialisasi tersebut bertujuan untuk menumbuhkan media. This dissemination aims to raise awareness and
kesadaran dan pemahaman bagi karyawan maupun pemangku understanding for employees and stakeholders that
kepentingan bahwa pengendalian gratifikasi merupakan salah gratification control is one important aspect pursued by
satu aspek penting yang diupayakan oleh Perseroan dalam the Company in building and developing a clean work
membangun dan menumbuhkembangkan lingkungan kerja environment that has integrity.
yang bersih dan berintegritas.
Laporan Gratifikasi Tahun 2023 Gratification Report in 2023
Selama periode tahun 2023, tidak terdapat laporan gratifikasi In the 2023 period, there were no reports of gratification
yang masuk dari kantor pusat maupun kantor cabang. received from head office nor branch offices.
Pakta Integritas
Integrity Pact
Perseroan berkomitmen untuk menerapkan GCG secara The Company is committed to implementing GCG in a
berkelanjutan yang tercermin melalui Pakta Integritas antara sustainable manner which is reflected in the Integrity Pact
Perseroan dengan karyawan, bahwa kedua belah pihak akan between the Company and its employees, that both parties will
menjalankan tugas dan pekerjaan secara profesinal dan carry out their duties and work professionally and carefully,
hati-hati, serta memberikan pelayanan kepada masyarakat and provide services to the community by devoting all their
dengan mencurahkan segenap kemampuan dan keahlian abilities and expertise. The Integrity Pact is expected to create
yang dimiliki. Pakta Integritas tersebut diharapkan dapat employee performance that is clean, honest, disciplined,
mampu menciptakan kinerja karyawan yang bersih, jujur, and has high loyalty, so that GCG can be realized and
disiplin, dan mempunyai loyalitas yang tinggi, sehingga GCG implemented properly so as to avoid conflicts of interest.
dapat terwujud serta terlaksana dengan baik dan terhindar
dari adanya benturan kepentingan (conflict of interest).
Rencana Strategis Bank
Bank Strategic Plan
Dalam mengantisipasi dinamika perubahan lingkungan In anticipating the dynamics of changes in external
eksternal, Bank senantiasa mengkaji strategi baik untuk environment, the Bank constantly reviews strategies
jangka pendek, menengah maupun jangka panjang for the short, medium, and long-term as outlined in the
yang dituangkan dalam Rencana Strategis Bank berupa Bank’s Strategic Plan in the form of the Bank Business
Rencana Bisnis Bank (RBB). Penyusunan Rencana Strategis Plan (RBB). The preparation of the Bank’s Strategic Plan
Bank mengacu kepada Peraturan Otoritas Jasa Keuangan refers to the Financial Services Authority Regulation
No. 5/POJK.03/2016 tentang Rencana Bisnis Bank. No. 5/POJK.03/2016 on Bank Business Plans.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 323
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Performance Highlights Management Report Company Profile ana emen on an naly
Rencana Jangka Menengah dan Panjang Medium and Long-Term Plans
Dalam rangka mewujudkan visi dan misi Bank, Perseroan In order to realize the Bank’s vision and mission, the
telah menetapkan strategi-strategi yang ingin dicapai dalam Company has determined strategies to be achieved within
kurun waktu 2 hingga 3 tahun mendatang, sebagai berikut: the next 2 to 3 years, as follows:
1. Melanjutkan pengembangan aplikasi mobile banking 1. Continue the development of BANGGA mobile banking
BANGGA menjadi Super apps; to be Super apps;
2. Pengembangan pinjaman berbasis layanan digital 2. Development of digital service-based loans (supply
(supply chain financing); chain financing);
3. Digitalisasi proses bisnis; 3. Digitalization of business processes;
4. Kerja sama dengan mitra strategis dalam rangka 4. Cooperation with strategic partners in order to build a
membangun ekosistem digital; digital ecosystem;
5. Memperluas kemitraan bisnis digital; 5. Expand digital business partnerships;
6. Diversifikasi produk-produk simpanan dan pinjaman; 6. Diversification of savings and loan products;
7. Meningkatkan sistem keamanan transaksi dan 7. Improve transaction security systems and customer
perlindungan nasabah (sistem deteksi penipuan dan protection (fraud detection systems, credit risk scoring);
credit risk scoring); serta and
8. Memperluas ekosistem digital. 8. Expand the digital ecosystem.
Rencana Jangka Pendek Short-Term Plan
Bank menetapkan target jangka pendek yang ingin dicapai The Bank determines short-term targets to be achieved in
dalam setahun ke depan yang diuraikan sebagai berikut: the next year, which are described as follows:
1. Mengimplementasikan pengembangan aplikasi mobile 1. Developing NEW BANGGA mobile banking application
banking NEW BANGGA dengan penambahan berbagai with the addition of various transaction features;
fitur transaksi;
2. Mengembangkan digitalisasi transaksi nasabah; 2. Develop digitization of customer transactions;
3. Menganalisa potensi bisnis dengan mitra strategis dalam 3. Analyze business potential with strategic partners in
membangun ekosistem digital; serta building a digital ecosystem; and
4. Membangun kemampuan digital (organisasi, SDM, TI, 4. Build digital capabilities (organization, HR, IT, and cyber
dan cyber security). security).
Transparansi Kondisi Keuangan dan Non-Keuangan
Transparency of Financial and Non-Financial Conditions
Transparansi atas kondisi keuangan dan non keuangan Bank Transparency on the Bank’s financial and non-financial
selama tahun 2023 telah dilakukan sesuai dengan ketentuan conditions in 2023 was carried out in accordance with the
yang berlaku, dan disampaikan serta dipublikasikan melalui applicable regulations, and was conveyed and published
media cetak maupun situs web Bank diuraikan sebagai through print media and the Bank’s website as described as
berikut: follows:
Jenis Laporan Tujuan Periode Laporan Jumlah
Report Type Objective Report Period Total
Laporan Tahunan Otoritas Jasa Keuangan dan Bursa Efek Indonesia Tahunan
1
Annual Report Financial Services Authority and Indonesia Stock Exchange Yearly
Laporan Keuangan Otoritas Jasa Keuangan Triwulanan
4
Financial Statements Financial Services Authority Quarterly
Laporan Registrasi Pemegang Saham Otoritas Jasa Keuangan Bulanan
12
Shareholder Registration Report Financial Services Authority Monthly
Laporan Pihak Terkait Otoritas Jasa Keuangan dan Bursa Efek Indonesia Semesteran
2
Related Party Report Financial Services Authority and Indonesia Stock Exchange Semester
Laporan Transaksi Afiliasi Otoritas Jasa Keuangan Triwulanan
4
Affiliate Transaction Report Financial Services Authority Quarterly
PT Bank Ganesha Tbk
324 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Konglomerasi Keuangan
Financial Conglomeration
Sesuai dengan Peraturan Otoritas Jasa Keuangan Pursuant to the Financial Services Authority Regulation
No. 18/POJK.03/2014 tentang Penerapan Tata Kelola Bagi No. 18/POJK.03/2014 on Implementation of Governance
Konglomerasi Keuangan Tata Kelola Terintegrasi serta for Financial Conglomeration with Integrated Governance
Peraturan Otoritas Jasa Keuangan Republik Indonesia and the Financial Services Authority Regulation of the
No. 45/POJK.03/2020 tentang Konglomerasi Keuangan, Republic of Indonesia No. 45/POJK.03/2020 on Financial
Bank Ganesha bukan termasuk lembaga keuangan yang Conglomeration, Bank Ganesha does not fall into a financial
memiliki kewajiban penerapan tata kelola terintegrasi. Hal institution that has an obligation to implement integrated
tersebut dikarenakan tidak terdapatnya kepemilikan saham governance. That is because Bank Ganesha does not have
pada Lembaga Jasa Keuangan oleh Bank Ganesha. any share ownership in Financial Services Institutions.
Pembelian Kembali Saham dan/atau Obligasi
Share and/or Bond Buyback
Selama tahun 2023, tidak terdapat transaksi pembelian In 2023, there were no share buyback transactions
kembali saham (buy back shares) yang dilakukan oleh Bank. conducted by the Bank.
Pemberian Dana Kegiatan Politik
Provision of Funds for Political Activities
Kebijakan internal Bank melarang keterlibatan Bank termasuk The Bank’s internal policy prohibits the Bank’s involvement,
pekerja dalam kegiatan politik, termasuk memberikan dana including employees, in political activities, nor providing
untuk kepentingan politik. Kebijakan ini diterapkan guna funds for political purposes. This policy is implemented to
menjaga independensi dan profesionalisme Bank dan maintain the independency and professionalism of the Bank
pekerja. Atas kebijakan tersebut, sepanjang tahun 2023, Bank and its employees. Based on such policy, throughout 2023,
Ganesha tidak memberikan bantuan baik berupa fasilitas Bank Ganesha did not provide any assistance in facilities
maupun dana ke partai politik, politisi, atau calon pejabat or funds to any political party, politician, or candidate for
manapun. office.
PT Bank Ganesha Tbk
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Penyediaan Dana kepada
Pihak Terkait dan Penyediaan Dana Besar
Provision of Funds to Related Parties and Provision of Large Exposure
Kebijakan Bank dalam mengatur penyediaan dana kepada The Bank’s policy in regulating the provision of funds to
pihak terkait dan penyediaan dana besar didasarkan pada related parties and provision of large exposure is based on
Peraturan Otoritas Jasa Keuangan yang mengatur tentang the Financial Services Authority Regulation which regulates
Batas Maksimum Pemberian Kredit (BMPK). Penyediaan the Legal Lending Limit (LLL). Provision of funds to related
dana kepada pihak terkait dan penyediaan dana besar parties and provision of large exposure are decided by
diputuskan oleh Komite Kredit secara independen dan the Credit Committee independently with reference to
mengacu pada ketentuan berlaku. Jumlah penyediaan dana the applicable regulations. The total funds provided to
kepada pihak dan debitur inti per 31 Desember 2023 sebagai parties and core debtors as of December 31, 2023, were as
berikut: follows:
Jumlah
Amount
Penyediaan Dana Provision of Funds
Debitur Nominal (jutaan Rupiah)
Debtor Nominal (million Rupiah)
Kepada Pihak Terkait 4 34.443 To Related Parties
Kepada Debitur Inti To Core Debtors
a. Individu 15 2.379.070 a. Individual
b. Grup 14 2.687.694 b. Group
Penyimpangan (Internal Fraud)
Irregularities (Internal Fraud)
Bank berupaya melakukan berbagai pencegahan terhadap The Bank seeks to take various precautions against the
kemungkinan terjadinya internal fraud yang dilakukan possibility of internal fraud committed by all Company
oleh seluruh insan Perseroan. Langkah ini ditempuh guna personnel. This step is taken to reduce internal fraud
mengurangi penyimpangan internal (internal fraud) yang committed by members of the Board of Commissioners
dilakukan oleh anggota Dewan Komisaris dan Direksi, and Board of Directors, permanent employees, non-
pegawai tetap, pegawai tidak tetap dan tenaga kerja alih permanent employees, and outsourced employees that
daya (outsourcing) yang berpotensi memengaruhi kondisi have the potential to affect the Company’s performance
kinerja perusahaan. Sepanjang tahun 2023, tidak terdapat conditions. Throughout 2023, there were no irregularities
penyimpangan atau kecurangan proses kerja dan kegiatan or fraud in the Bank's work processes and operational
operasional Bank, baik yang dilakukan oleh Dewan activities, either carried out by the Board of Commissioners,
Komisaris, Direksi, maupun karyawan Bank. Board of Directors, or Bank employees.
PT Bank Ganesha Tbk
326 Laporan Tahunan 2023 / 2023 Annual Report
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Penerapan Pedoman Tata Kelola Perusahaan Terbuka
Implementation of Public Company Governance Guidelines
Sebagai perusahaan terbuka, Perseroan senantiasa As a public company, the Company is always guided
berpedoman pada Peraturan Otoritas Jasa Keuangan by the Financial Services Authority Regulation
No. 21/POJK.04/2015 tentang Penerapan Pedoman Tata No. 21/POJK.04/2015 on Implementation of Governance
Kelola Perusahaan Terbuka dan Surat Edaran Otoritas Guidelines for Public Companies and Financial Services
Jasa Keuangan No. 32/SEOJK.04/2015 tentang Pedoman Authority Circular No. 32/SEOJK.04/2015 on Governance
Tata Kelola Perusahaan Terbuka. Rekomendasi tata Guidelines for Public Companies. The recommendations of
kelola perusahaan terbuka yang diterapkan Perseroan public company governance implemented by the Company
diuraikan sebagai berikut: are described as follows:
Aspek/Prinsip/Rekomendasi Pemenuhan Keterangan
No.
Aspects/Principles/Recommendations Fulfillment Description
I. Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
Relationship between the Public Company and Shareholders in Guaranteeing Shareholders’ Rights
1. Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS).
Increasing the Value of Convening General Meeting of Shareholders (GMS).
a. Perusahaan terbuka memiliki cara atau prosedur teknis Terpenuhi Perseroan sebagai perusahaan terbuka telah memiliki prosedur
pengumpulan suara (voting), baik secara terbuka teknis pengumpulan suara yang mengedepankan independensi
maupun tertutup yang mengedepankan independensi, dan dan kepentingan Pemegang Saham. Prosedur ini tertuang dalam
kepentingan Pemegang Saham. berita acara RUPS.
The Public Company has technical voting methods or Complied The Company as a public company has technical voting
procedures, either open or close, prioritizing independence procedures that prioritize Shareholders’ independence and
and interest of Shareholders. interests. This procedure is stated in the GMS minutes.
b. Seluruh anggota Direksi dan anggota Dewan Komisaris Terpenuhi RUPS Tahunan 2023 telah dihadiri oleh seluruh Dewan Komisaris
perusahaan terbuka hadir dalam RUPS Tahunan. dan Direksi Perseroan.
All members of Board of Directors and members of Board of Complied The 2023 Annual GMS was attended by all members of the Board
Commissioners of the Public Company attend the Annual GMS. of Commissioners and Board of Directors of the Company.
c. Ringkasan risalah RUPS tersedia dalam situs web perusahaan Terpenuhi Ringkasan risalah RUPS telah tersedia dalam situs web Perseroan
terbuka paling sedikit selama 1 tahun. (www.bankganesha.co.id) lebih dari 1 tahun.
Summary of GMS Minutes is available on the Public Company’s Complied Summary of GMS minutes is available on the Company’s website
website for at least 1 year. (www.bankganesha.co.id) for more than 1 year.
2. Meningkatkan Kualitas Komunikasi Perusahaan terbuka dengan Pemegang Saham atau Investor.
Increasing the Communication Quality between the Public Company and Shareholders or Investors.
a Perusahaan terbuka memiliki suatu kebijakan komunikasi Terpenuhi Perseroan telah memiliki kebijakan komunikasi dengan
dengan Pemegang Saham atau investor. Pemegang Saham atau investor. Kebijakan ini terdapat dalam
Pedoman Corporate Secretary.
The Public Company has communication policy with the Complied The Company already has a communication policy with
Shareholders or Investors. Shareholders or investors. This policy is contained in the
Corporate Secretary Guidelines.
b. Perusahaan terbuka mengungkapkan kebijakan komunikasi Terpenuhi Kebijakan komunikasi telah diungkapkan dalam situs web
perusahaan terbuka dengan Pemegang Saham atau investor Perseroan (www.bankganesha.co.id).
dalam situs web.
The Public Company discloses its policy on communication Complied The communication policy has been disclosed on the Company’s
with Shareholders or investors on the website. website (www.bankganesha.co.id).
PT Bank Ganesha Tbk
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Aspek/Prinsip/Rekomendasi Pemenuhan Keterangan
No.
Aspects/Principles/Recommendations Fulfillment Description
II. Fungsi dan Peran Dewan Komisaris
Functions and Roles of the Board of Commissioners
3. Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
Strengthening the Board of Commissioners’ Membership and Composition.
a. Penentuan jumlah anggota Dewan Komisaris mempertimbangkan Terpenuhi Perseroan telah memiliki jumlah anggota Dewan Komisaris
kondisi perusahaan terbuka. sesuai dengan ketentuan dan mempertimbangkan Perseroan
telah memiliki jumlah anggota Dewan Komisaris sesuai dengan
ketentuan dan mempertimbangkan kebutuhan, kondisi, serta
kemampuan Bank.
The determination of number of Board of Commissioners’ Complied The Company already has the number of members of the Board of
members considers the Public Company’s condition. Commissioners in accordance with the provisions and considers
the needs, conditions, and capabilities of the Bank.
b. Penentuan komposisi anggota Dewan Komisaris memperhatikan Terpenuhi Komposisi anggota Dewan Komisaris telah memperhatikan
keberagaman keahlian, pengetahuan, dan pengalaman yang keberagaman keahlian, pengetahuan, dan pengalaman
dibutuhkan. yang dibutuhkan untuk mendukung perkembangan bisnis
Bank Ganesha.
The determination of Board of Commissioners’ composition Complied The composition of members of the Board of Commissioners
considers the range of expertise, knowledge, and experience has observed the diversity of skills, knowledge, and experience
required. required to support Bank Ganesha's business development.
4. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Increasing the Quality of Implementation of Board of Commissioners’ Duties and Responsibilities.
a. Dewan Komisaris mempunyai kebijakan penilaian sendiri (self Terpenuhi Dewan Komisaris telah mempunyai Kebijakan Penilaian Sendiri
assessment) untuk menilai kinerja Dewan Komisaris. (self assessment) untuk menilai kinerja Dewan Komisaris.
The Board of Commissioners has self-assessment policy to Complied The Board of Commissioners has self-assessment Policy to assess
assess the Board of Commissioners’ performance. the Board of Commissioners’ performance.
b. Kebijakan penilaian sendiri (self assessment) untuk menilai Terpenuhi Kebijakan penilaian sendiri Dewan Komisaris diungkapkan dalam
kinerja Dewan Komisaris, diungkapkan melalui Laporan Tahunan Laporan Tahunan beserta dengan hasil penilaiannya.
perusahaan terbuka.
The self-assessment policy to assess the Board of Commissioners’ Complied The Board of Commissioners’ self-assessment policy is disclosed
performance is disclosed in the Public Company’s Annual Report. in the Annual Report along with the assessment results.
c. Dewan Komisaris mempunyai kebijakan terkait pengunduran Terpenuhi Dewan Komisaris mempunyai kebijakan terkait pengunduran
diri anggota Dewan Komisaris apabila terlibat dalam kejahatan diri anggota Dewan Komisaris apabila terlibat dalam kejahatan
keuangan. keuangan yang tertuang dalam Anggaran Dasar dan Sistem
dan Prosedur Pemilihan dan/atau Penggantian anggota Direksi,
Dewan Komisaris, dan anggota Komite di bawah Komisaris.
The Board of Commissioners has policy related to resignation Complied The Board of Commissioners has a policy regarding resignation
of the Board of Commissioners’ members if involved in financial of a member of Board of Commissioners if involved in a financial
crime. crime which is stipulated in the Articles of Association and the
System and Procedure for Selection and/or Replacement of
members of the Board of Directors, Board of Commissioners, and
members of Committees under the Board of Commissioners.
d. Dewan Komisaris atau Komite yang menjalankan fungsi Nominasi Terpenuhi Dewan Komisaris yang menjabat sebagai Komite Remunerasi
dan Remunerasi menyusun kebijakan suksesi dalam proses dan Nominasi telah menyusun kebijakan suksesi dalam proses
nominasi anggota Direksi. nominasi anggota Direksi yaitu Sistem dan Prosedur Pemilihan
dan/atau Penggantian anggota Direksi, Dewan Komisaris, dan
anggota Komite di bawah Komisaris.
The Board of Commissioners or Committee performing Complied The Board of Commissioners who serves as the Remuneration and
remuneration and nomination functions prepares the succession Nomination Committee has developed a succession policy in the
policy for the nomination process of the Board of Directors’ process of nominating members of the Board of Directors, namely
members. the System and Procedure for Selection and/ or Replacement of
members of the Board of Directors, Board of Commissioners, and
members of Committees under the Board of Commissioners.
PT Bank Ganesha Tbk
328 Laporan Tahunan 2023 / 2023 Annual Report
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Aspek/Prinsip/Rekomendasi Pemenuhan Keterangan
No.
Aspects/Principles/Recommendations Fulfillment Description
III. Fungsi dan Peran Direksi
Functions and Roles of the Board of Directors
5. Memperkuat Keanggotaan dan Komposisi Direksi.
Strengthening the Board of Directors’ Membership and Composition.
a. Penentuan jumlah anggota Direksi mempertimbangkan kondisi Terpenuhi Perseroan menentukan jumlah anggota Direksi sesuai dengan
perusahaan terbuka, serta efektivitas dalam pengambilan ketentuan dan mempertimbangkan kondisi perusahaan serta
keputusan. efektifitas dalam pengambilan keputusan.
The determination of number of Board of Directors’ members Complied The Company determines the number of members of the Board
considers the public company’s condition and effectiveness in of Directors in accordance with the provisions and considers the
decision-making. Company condition and effectiveness in decision making.
b. Penentuan komposisi anggota Direksi memperhatikan Terpenuhi Komposisi anggota Direksi telah memperhatikan keragaman
keberagaman keahlian, pengetahuan, dan pengalaman yang keahlian, pengetahuan, dan pengalaman yang dibutuhkan
dibutuhkan. sesuai dengan kebutuhan, ukuran, dan kompleksitas usaha
Bank.
The determination of Board of Directors’ composition Complied The composition of members of Board of Directors has considered
considers the range of expertise, knowledge, and experience the diversity of skills, knowledge, and experience required in
required. accordance with the needs, size, and complexity of the Bank's
business.
c. Anggota Direksi yang membawahi bidang akuntansi atau Terpenuhi Anggota Direksi yang membawahi bidang akuntasi dan
keuangan memiliki keahlian dan/atau pengetahuan di bidang keuangan memiliki keahlian dan/atau pengetahuan di bidang
akuntansi. akuntansi.
The Board of Directors’ member in charge of accounting or Complied Members of the Board of Directors in charge of accounting and
finance has the expertise and/or knowledge in accounting. finance have expertise and/or knowledge in accounting.
6. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Increasing the Quality of Implementation of Board of Directors’ Duties and Responsibilities.
a. Direksi mempunyai kebijakan penilaian sendiri (self Terpenuhi Direksi telah mempunyai Kebijakan Penilaian Sendiri untuk
assessment) untuk menilai kinerja Direksi. menilai kinerja Direksi.
The Board of Directors has self-assessment policy to assess the Complied The Board of Directors has self-assessment Policy for assessing
Board of Directors’ performance. the Board of Directors' performance.
b. Kebijakan penilaian sendiri (self assessment) untuk menilai Terpenuhi Kebijakan Penilaian Sendiri diungkapkan dalam Laporan
kinerja Direksi diungkapkan melalui laporan tahunan perusahaan Tahunan beserta dengan hasil penilaiannya.
terbuka.
The self-assessment policy to assess the Board of Directors’ Complied The Self-Assessment Policy is disclosed in the Annual Report
performance is disclosed in the Public Company’s Annual along with the assessment results.
Report.
c. Direksi mempunyai kebijakan terkait pengunduran diri anggota Terpenuhi Direksi mempunyai kebijakan terkait pengunduran diri anggota
Direksi apabila terlibat dalam kejahatan keuangan. Dewan Komisaris apabila terlibat dalam kejahatan keuangan yang
tertuang dalam Anggaran Dasar, Sistem dan Prosedur Pemilihan
dan/atau penggantian anggota Direksi, Dewan komisaris, dan
anggota Komite di bawah Komisaris
The Board of Directors has policy related to resignation of the Complied The Board of Directors has policy related to resignation of the
Board of Directors’ members if involved in financial crime. Board of Commissioners’ members if involved in financial crime
as stated in the Articles of Association, as well as System and
Procedures for Selection and/or replacement of members of the
Board of Directors, Board of Commissioners, and members of
Committees under the Board of Commissioners
PT Bank Ganesha Tbk
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Aspek/Prinsip/Rekomendasi Pemenuhan Keterangan
No.
Aspects/Principles/Recommendations Fulfillment Description
IV. Partisipasi Pemangku Kepentingan
Stakeholders Participation
7. Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Increasing the Corporate Governance Aspect through Stakeholders Participation.
a. Perusahaan terbuka memiliki kebijakan untuk mencegah Terpenuhi Perseroan telah memiliki kebijakan untuk mencegah terjadinya
terjadinya insider trading. insider trading melalui Kebijakan Pencegahan Insider Trading.
The Public Company has a policy to prevent the occurrence of Complied The Company already has a policy to prevent insider trading
insider trading. through the Insider Trading Prevention Policy.
b. Perusahaan terbuka memiliki kebijakan anti korupsi dan Terpenuhi Perseroan telah memiliki kebijakan anti korupsi dan anti
anti fraud. fraud dalam Kebijakan Anti Korupsi dan Pedoman Penerapan
Strategi Anti Fraud yang mengacu pada Peraturan Otoritas Jasa
The Public Company has anti-corruption and anti-fraud policy. Complied Keuangan.
The Company already has anti-corruption and anti-fraud policies in
the Anti-Corruption Policy and Guidelines for Implementing Anti-
Fraud Strategies, which refer to the Financial Services Authority
Regulations.
c. Perusahaan terbuka memiliki kebijakan tentang seleksi dan Terpenuhi Perseroan telah memiliki kebijakan tentang seleksi dan
peningkatan kemampuan pemasok atau vendor. peningkatan kemampuan pemasok atau vendor yang diatur
dalam Pedoman tentang Pengadaan Barang dan Jasa.
The Public Company has a policy on selection and improvement Complied The Company already has a policy regarding the selection and
of supplier’s or vendor’s capabilities. capacity building of suppliers or vendor regulated in Guideline on
Procurement of Goods and Services.
d. Perusahaan terbuka memiliki kebijakan tentang pemenuhan Terpenuhi Perseroan telah memiliki kebijakan tentang pemenuhan hak-
hak-hak kreditur. hak kreditur yang diatur dalam Pedoman tentang Perlindungan
Konsumen.
The Public Company has a policy on the fulfillment of creditor’s Complied The Company already has a policy regarding fulfillment of
rights. creditor rights as regulated in Guideline on Consumer Protection.
e. Perusahaan terbuka memiliki kebijakan sistem whistleblowing. Terpenuhi Perseroan telah memiliki Kebijakan Sistem Whistleblowing, yang
diatur dalam Pedoman tentang Penerapan Strategi Anti Fraud.
The Public Company has a policy on whistleblowing system. Complied The Company has Whistleblowing System Policy, stipulated in the
Guidelines on the Implementation of Anti-Fraud Strategy.
f. Perusahaan terbuka memiliki kebijakan pemberian insentif Terpenuhi Perseroan telah memiliki kebijakan pemberian insentif jangka
jangka panjang kepada Direksi dan karyawan. panjang kepada Direksi dan karyawan. Kebijakan ini diatur dalam
Pedoman tentang Remunerasi.
The Public Company has a policy on provision of long-term Complied The Company already has a policy of providing long-term
incentive for the Board of Directors and employees. incentives to Board of Directors and employees. This policy is
regulated in Guideline on Remuneration.
V. Keterbukaan Informasi
Information Disclosure
8. Meningkatkan Pelaksanaan Keterbukaan Informasi.
Increasing the Implementation of Information Disclosure.
a. Perusahaan terbuka memanfaatkan penggunaan teknologi Terpenuhi Perseroan telah memanfaatkan penggunaan teknologi informasi
informasi secara lebih luas selain situs web sebagai media sebagai keterbukaan informasi melalui situs web dan media sosial.
keterbukaan informasi.
The Public Company utilizes information technology more Complied The Company has utilized information technology as information
broadly, in addition to the website, as a media for information disclosure through its website and social media.
disclosure.
b. Laporan Tahunan perusahaan terbuka mengungkapkan Terpenuhi Dalam laporan tahunan telah diungkapkan kepemilikan saham
pemilik manfaat akhir dalam kepemilikan saham perusahaan paling sedikit 5%.
terbuka paling sedikit 5%, selain pengungkapan pemilik
manfaat akhir dalam kepemilikan saham perusahaan terbuka
melalui Pemegang Saham Utama dan Pengendali.
The Public Company’s Annual Report discloses the ultimate Complied The Annual Report has disclosed share ownership of at least
beneficial owner of the Public Company’s share ownership of 5%.
at least 5%, in addition to the disclosure of ultimate beneficial
owner in the share ownership of Public Company through
Main and Controlling Shareholders.
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Transparansi Praktik Bad Corporate Governance
Transparency of Bad Corporate Governance Practices
Bank menyadari bahwa praktik-praktik bad corporate The Bank realizes that bad corporate governance practices
governance akan mengganggu sistem tata kelola yang baik will disrupt the good governance system that has been built.
yang telah dibangun, sebagai bentuk transparansi Bank, As a form of Bank transparency, all actions that are contrary
segala tindakan yang bertentangan dengan aturan serta to the rules and policies related to GCG are shown as follows:
kebijakan terkait GCG ditunjukkan sebagai berikut:
Praktik
Keterangan Description
Practices
Terdapat laporan atas kegiatan perusahaan yang mencemari Nihil There are reports of company activities that pollute the
lingkungan. Nil environment.
Kelalaian dalam pemenuhan kewajiban perpajakan. Nihil
Negligence in fulfilling tax obligations.
Nil
Ketidaksesuaian penyajian laporan tahunan dan laporan Discrepancies in the presentation of annual reports and financial
Nihil
keuangan dengan peraturan yang berlaku dan standar statements with applicable regulations and financial accounting
Nil
akuntansi keuangan. standards.
Terdapat kasus terkait buruh dan karyawan. Nihil
There are cases related to workers and employees.
Nil
Tidak mengungkapkan segmen operasi perusahaan. Nihil
Does not disclose the company’s operating segments.
Nil
Ketidaksesuaian format berkas laporan tahunan dengan regulasi. Nihil
Discrepancies in the annual report file format with regulations.
Nil
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Keberlanjutan
Sustainability Report
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Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
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Performance Highlights Management Report Company Profile ana emen on an naly
Strategi Keberlanjutan
Sustainability Strategy
Bank Ganesha, sebagai lembaga jasa keuangan, berperan Bank Ganesha, as a financial service institution, plays
dalam mendorong pertumbuhan ekonomi melalui a role in driving economic growth through increasing
peningkatan portofolio produk dan jasa keuangan yang the portfolio of financial products and services with
memperhatikan aspek sosial dan lingkungan hidup serta due observance to social and environmental aspects as
pengelolaan risiko yang terkait di dalamnya. Untuk mencapai well as risk management involved therein. To achieve
tujuan tersebut, pengelolaan usaha berdasarkan prinsip- such objectives, the business management based on
prinsip keuangan berkelanjutan senantiasa disempurnakan, sustainable finance principles is constantly being refined,
hingga mencakup seluruh wilayah operasi dan unit bisnis. so that it covers all operational areas and business units.
Bank Ganesha berkomitmen untuk menerapkan praktik- Bank Ganesha is committed to implementing good banking
praktik perbankan yang baik dengan mengacu kepada practices by referring to the sustainability principles. In
prinsip keberlanjutan. Dalam pelaksanaannya, Bank hadir practice, the Bank is present as a strategic partner to help the
sebagai mitra strategis untuk membantu pertumbuhan growth of micro, small, and medium enterprises (MSMEs)
sektor usaha mikro, kecil, dan menengah (UMKM) sebagai sector as the main contributor to Indonesia’s domestic
kontributor utama dalam pendapatan domestik Indonesia. income.
Strategi keberlanjutan dilengkapi dengan target sehingga The sustainability strategy is equipped with targets to
penerapannya terukur dan terarah. Strategi yang dimiliki Bank ensure measurable and directed implementation. The
dituangkan dalam Rencana Aksi Keuangan Berkelanjutan Bank’s strategy is outlined in the Sustainable Finance
untuk periode tahun 2021-2025. Penyusunan Rencana Aksi Action Plan for the 2021-2025 period. The Sustainable
Keuangan Berkelanjutan difokuskan terhadap bisnis yang Finance Action Plan focuses on sustainable business
dapat tumbuh berkelanjutan dengan struktur bisnis yang with strong and sound business structure and focuses on
kuat dan sehat melalui fokus pada sektor UMKM. MSME.
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Rencana Aksi Keuangan Berkelanjutan Sustainable Finance Action Plan
Langkah-langkah yang Bank lakukan dalam mencapai tujuan The steps taken by the Bank to achieve the objectives of the
dari Rencana Aksi Keuangan Berkelanjutan yaitu: Sustainable Finance Action Plan include:
01 02 03 04 05
Pelaksanaan
Upaya dalam Peningkatan Bekerja sama
pedoman dan standar
organisasi internal pertumbuhan dan bersinergi dengan
Pembentukan tim operasional prosedur
yang mendukung portofolio penyaluran mitra strategis untuk
penerapan keuangan penerapan keuangan
penerapan keuangan dana kepada penerapan keuangan
berkelanjutan. berkelanjutan.
berkelanjutan. sektor UMKM. berkelanjutan.
Formation of a Implementation
Efforts within the Increase Cooperate and
sustainable finance of guidelines and
internal organization the growth of synergize with
implementation standard operating
that support the the distribution of strategic partners for
team. procedures for
implementation of funds portfolio to the implementation of
implementing
sustainable finance. the MSME sector. sustainable finance.
sustainable finance.
Tahapan Implementasi Rencana Aksi Stages of Implementation
Keuangan Berkelanjutan of the Sustainable Finance Action Plan
Rencana Aksi Keuangan Berkelanjutan yang telah disusun The Sustainable Finance Action Plan that has been
Bank Ganesha terbagi menjadi 3 tahap. Adapun program prepared by Bank Ganesha is divided into 3 stages. The
perencanaan keuangan berkelanjutan diuraikan sebagai sustainable finance planning program is described as
berikut: follows:
• Tim penerapan keuangan berkelanjutan;
• Pelaksanaan edukasi internal;
• Pelaksanaan pedoman dan standar operasional prosedur penerapan keuangan berkelanjutan;
• Pelaksanaan kegiatan di internal yang mendukung penerapan keuangan berkelanjutan;
2020 • Implementasi dan alokasi dana tanggung jawab sosial dan perusahaan dan lingkungan hidup; dan
Tahap Penyesuaian • Kerja sama dengan mitra strategis untuk penerapan keuangan berkelanjutan.
dan Implementasi Awal
Initial Adjustment • Sustainable finance implementation team;
and Implementation Stage • Implementation of internal education;
• Implementation of guidelines and standard operating procedures for implementing sustainable finance;
• Implementation of internal activities that support the implementation of sustainable finance;
• Implementation and allocation of social and environmental responsibility funds; and
• Collaboration with strategic partners for the implementation of sustainable finance.
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• Pengembangan kompetensi sumber daya manusia yang mengelola fungsi keuangan berkelanjutan;
• Pengembangan sistem informasi teknologi keuangan berkelanjutan;
• Pelaksanaan inklusi dan edukasi eksternal;
• Pembiayaan atau penyaluran kredit kepada UMKM; dan
2021-2022 • Pembiayaan kredit yang mendukung kegiatan usaha berkelanjutan.
Tahap Implementasi Lanjutan
Advanced Implementation Stage • Development of human resource competencies that manage the sustainable finance function;
• Development of a sustainable finance technology information system;
• Implementation of inclusion and external education;
• Financing or lending to MSMEs; and
• Credit financing that supports sustainable business activities.
• Pengembangan kompetensi sumber daya manusia lanjutan;
• Pelaksanaan inklusi dan edukasi eksternal terkait produk dan/atau jasa keuangan berkelanjutan;
2023-2024 • Penyusunan sistem pengawasan dan pelaporan penerapan keuangan berkelanjutan; dan
Tahap Implementasi • Penerapan keuangan berkelanjutan yang dapat mendukung pertumbuhan UMKM secara berkesinambungan.
Akhir dan Berkelanjutan
Final and Sustainable • Advanced human resource competency development;
Implementation Stage • Implementation of external inclusion and education regarding sustainable finance products and/or services;
• Compilation of a monitoring and reporting system for the implementation of sustainable finance; and
• The application of sustainable finance that can support the growth of MSMEs on an ongoing basis.
Implementasi Rencana Aksi Keuangan Implementation of the Sustainable Finance
Berkelanjutan Action Plan
Pada tahun 2023, Bank Ganesha berfokus pada implementasi In 2023, Bank Ganesha focused on advanced implementation
lanjutan keuangan berkelanjutan. Dalam hal ini, Bank telah of sustainable finance. In this matter, the Bank set priority
menetapkan target kegiatan prioritas, indikator keberhasilan, activity targets, indicators of success, and the realization of
serta realisasi dari hal tersebut yang diuraikan sebagai which described as follows:
berikut:
Target Kegiatan Prioritas Indikator Keberhasilan Realisasi Tahun 2023
Priority Activity Targets Indicator of Success Realization in 2023
Pengembangan kompetensi sumber daya manusia • Peningkatan kompetensi dan pelatihan kepada Mengikuti berbagai sosialisasi, webinar, workshop,
yang mengelola fungsi keuangan berkelanjutan dengan tim penerapan keuangan berkelanjutan dengan dan/atau pelatihan yang berhubungan dengan
mengadopsi perkembangan teknologi digital. mengadopsi perkembangan teknologi digital; penerapan keuangan berkelanjutan, yang diadakan
dan oleh pihak eksternal maupun regulator.
• Pelatihan kepada bagian/unit lain.
Development of human resource competencies • Increasing competency and training for the Participating in various disseminations, webinars,
that manage the sustainable finance function sustainable finance implementation team by workshops, and/or training related to sustainable
by adopting digital technology developments. adopting digital technology developments; finance implementation, held by external parties
and and regulators.
• Training for other departments/units.
Pelaksanaan inklusi dan edukasi eksternal terkait • Pembuatan media (brosur, flyer, dan iklan di Melakukan sosialisasi dan kampanye yang
produk dan/atau jasa keuangan berkelanjutan yang situs web dan media sosial) untuk sarana inklusi berhubungan dengan penghematan energi,
dilakukan melalui media sosial dan situs web. dan edukasi; dan kelestarian lingkungan, dan/atau penerapan
• Pelaksanaan talk show tentang literasi digital, keuangan berkelanjutan lainnya melalui media
financial planning, dan UMKM. situs web dan sosial media Bank.
Implementation of external inclusion and education • Media production (brochures, flyers, and Carrying out dissemination and campaigns related
related to sustainable finance products and/or advertisements on websites and social media) to energy savings, environmental sustainability,
services through social media and websites on an for inclusion and education; and and/or other sustainable finance applications
ongoing basis. • Carrying out talk show about digital literacy, through the Bank's website and social media.
financial planning, and MSMEs.
Peningkatan pembiayaan atau penyaluran kredit ke • Penambahan kerja sama perusahaan teknologi Melakukan penambahan kerja sama dengan mitra
sektor UMKM melalui kerja sama dengan perusahaan finansial untuk penyaluran kredit UMKM; dan perusahaan teknologi finansial untuk penyaluran
teknologi finansial. • Peningkatan penyaluran kredit kepada sektor kredit channeling dan joint finance.
UMKM.
Increasing financing or lending to the MSME sector • Additional cooperation with financial technology Carrying out additional cooperation with financial
through collaboration with financial technology companies for MSME loan distribution; and technology company partners for lending and joint
companies. • Increasing lending to MSME sector. finance.
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Dukungan terhadap SDGs
Support for SDGs
Komitmen Bank Ganesha untuk menerapkan rencana Bank Ganesha’s commitment to implementing sustainable
aksi keuangan berkelanjutan juga ditujukan untuk finance action plan is also aimed at contributing to the
dapat memberikan kontribusi pada pencapaian Tujuan achievement of Sustainable Development Goals (SDGs) in
Pembangunan Berkelanjutan (Sustainable Development Indonesia. The relationship between plans and strategies
Goals/SDGs) di Indonesia. Keterkaitan antara rencana dan implemented by the Bank and the government’s SDGs
strategi yang Bank terapkan dengan target SDGs pemerintah targets is shown as follows:
ditunjukkan sebagai berikut:
Target SDGs Strategi Bank Ganesha Target yang Diharapkan
SDGs Target Bank Ganesha Strategy Expected Targets
Aspek Ekonomi
Economic Aspects
Meningkatkan keunggulan bisnis yang berpengaruh positif • Meningkatkan pendapatan dan distribusi nilai manfaat bagi
terhadap kestabilan kegiatan operasional dan distribusi nilai pemangku kepentingan;
manfaat bagi pemangku kepentingan dengan menghasilkan • Memperluas pangsa pasar; dan
produk dan layanan inovatif. • Meningkatkan kualitas produk dan layanan yang dapat
memberikan pengaruh positif bagi nasabah.
Improving business excellence that has a positive effect on the • Increasing revenue and distribution of value benefits for
stability of operational activities and the distribution of value stakeholders.
benefits for stakeholders by producing innovative products and • Expanding market share. and
services. • Improving the quality of products and services that can have
a positive impact on customers.
Aspek Sosial
Social Aspects
Menciptakan lingkungan kerja yang layak dan aman serta • Meningkatkan peserta pelatihan serta program pengembangan
memenuhi hak-hak karyawan. kompetensi karyawan;
• Mencapai nihil kecelakaan fatal (zero fatalities) dan nihil
kehilangan hari kerja (zero lost time injury); dan
• Menjaga remunerasi karyawan di atas tingkat Upah Minimum
Regional (UMR).
Creating a decent and safe work environment and fulfilling • Increasing training participants and employee competency
employee rights. development programs;
• Achieving zero fatal accidents (zero fatalities) and zero lost
workdays (zero lost time injury); and
• Maintaining employee remuneration above the Regional
Minimum Wage (UMR) level.
Aspek Lingkungan Hidup
Environmental Aspects
Meningkatkan efektivitas pengelolaan lingkungan hidup. • Meningkatkan efisiensi energi;
• Mengurangi jumlah pemakaian kertas dan air;
• Meningkatkan daur ulang sampah dari limbah yang dihasilkan;
dan
• Meningkatkan gaya hidup yang lebih ramah lingkungan.
Improving the effectiveness of environmental management. • Increasing energy efficiency;
• Reducing the amount of paper and water usage;
• Increasing waste recycling of waste generated; and
• Promoting a more environmentally friendly lifestyle.
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Ikhtisar Keberlanjutan
Sustainability Highlights
Kinerja Ekonomi Economic Performance
Satuan
Uraian 2023 2022 2021* Description
Unit
Kinerja Operasional Operational Performance
unit rekening
Jumlah Rekening Produk Simpanan 35.380 35.629 36.363 Number of Deposit Product Accounts
account unit
jutaan Rupiah
Jumlah Dana Produk Simpanan 5.992.039 5.622.951 6.317.788 Amount of Deposit Product Funds
million Rupiah
jutaan Rupiah
Jumlah Pinjaman yang Diberikan 4.335.772 2.912.793 2.527.795 Amount of Loans Granted
million Rupiah
Kinerja Keuangan Financial Performance
jutaan Rupiah
Pendapatan Bunga 592.752 433.413 317.228 Interest Income
million Rupiah
jutaan Rupiah
Laba Bersih Tahun Berjalan 103.965 46.043 10.866 Net Income for the Year
million Rupiah
Produk Ramah Lingkungan Environmentally Friendly Products
Kredit kepada Sektor Hijau atau Credit to the Green Sector or Criteria
jutaan Rupiah
Kriteria Kegiatan Usaha Berwawasan 671.731 502.384 123.960 for Environmentally Friendly Business
million Rupiah
Lingkungan Activities
Persentase Total Kredit/Pembiayaan Percentage of Total Credit/Financing
kepada Sektor Hijau atau Kriteria to the Green Sector or Criteria
Kegiatan Usaha Berwawasan % 15,49 17,25 4,90 for Environmentally Friendly
Lingkungan terhadap Total Business Activities to Total
Kredit/Pembiayaan Bank Bank Credit/Financing
Pelibatan Pihak Lokal Local Party Engagement
Bank telah bekerja sama dengan lebih dari 40 perusahaan untuk menjangkau pasar yang lebih luas dan menjangkau nasabah dari sektor UMKM.
The Bank has collaborated with more than 40 companies to reach a wider market and reach customers from the MSME sector.
* Setelah reklasifikasi / After reclassification
Kinerja Sosial Social Performance
Satuan
Uraian 2023 2022 2021 Description
Unit
Pengelolaan Tenaga Kerja Manpower Management
orang
Jumlah Karyawan 319 302 290 Total Employees
people
orang
Karyawan Wanita 116 111 112 Female Employee
people
jutaan Rupiah
Biaya Pengembangan Kompetensi 3.337 1.583 672 Competency Development Costs
million Rupiah
Pengembangan dan Pemberdayaan Community Development and
Masyarakat Empowerment
Jenis Kegiatan program 4 9 12 Type of Activity
jutaan Rupiah
Biaya Kegiatan 55 101 83 Activity Costs
million Rupiah
Kepuasan Nasabah Customer Satisfaction
angka
Indeks Kepuasan Nasabah +7,9 +9,8 +9,6 Customer Satisfaction Index
number
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Kinerja Lingkungan Hidup Environmental Performance
Uraian Satuan
2023 2022 2021 Description
Description Unit
Penggunaan Energi kWh 740.323 688.737 732.271 Energy Usage
Penggunaan Air m 3
9.827 9.089 8.085 Water Usage
Emisi yang Dihasilkan TonCO2eq 718,04 677,20 704,75 Generated Emissions
Upaya Mengurangi Limbah Pelestarian Keanekaragaman Hayati
Efforts to Reduce Waste Biodiversity Preservation
Sebagai perusahaan yang berkomitmen pada kelestarian lingkungan, Bank Bank mendukung program ruang terbuka hijau di lingkungan operasional
Ganesha berupaya maksimal dalam mengurangi produksi limbah dengan dengan menempatkan pot tanaman di sekitar kantor yang bekerja sama
menerapkan prinsip 3R, yaitu reduce, reuse, dan recycle. dengan pengelola gedung.
As a company committed to environmental sustainability, Bank Ganesha The Bank supports green open space program in the operational
makes utmost efforts to reduce waste production by implementing the 3R environment by placing plant pots around the offices in cooperation with the
principles, namely reduce, reuse, and recycle. building managers.
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Tata Kelola Keberlanjutan
Sustainability Governance
Visi dan Misi Keberlanjutan Sustainability Vision and Mission
Visi Vision
Menjadi Bank yang terpercaya. Becoming the Most Trusted Bank.
Misi Mission
Menjalankan usaha perbankan yang sehat dengan Running a healthy bankingbusiness by providing reliable
menyediakan produk yang handal dan inovatif melalui and innovative products through excellent service.
pelayanan prima.
Penanggung Jawab Penerapan Person in Charge of Implementing
Keuangan Berkelanjutan Sustainable Finance
Bank Ganesha telah memiliki penanggung jawab penerapan Bank Ganesha has a person in charge of implementing
keberlanjutan dengan tugas dan tanggung jawab yang sustainability with the duties and responsibilities outlined
diuraikan sebagai berikut: as follows:
Divisi Peran Tugas dan Tanggung Jawab
Division Role Duties and Responsibilities
Sekretaris Perusahaan Koordinator Mengoordinir dan mengawasi keseluruhan pelaksanaan penerapan keuangan berkelanjutan,
sekaligus serta melaporkan hasil penerapan keuangan berkelanjutan kepada Direksi.
Perencana Teknis
Corporate Secretary Coordinator and Coordinate and supervise the overall sustainable finance implementation, and report the
Technical Planner results of implementing sustainable finance to the Board of Directors.
• Satuan Kerja Manajemen Risiko & Sistem Pengawas Melakukan pengawasan terhadap keseluruhan penerapan keuangan berkelanjutan dan
Prosedur; Supervisor jika ditemukan penyimpangan segera mengambil tindakan sesuai ketentuan yang berlaku.
• Satuan Kerja Kepatuhan & APU PPT; dan
• Satuan Kerja Audit Intern.
• Risk Management & System Procedure Supervise the overall sustainable finance implementation and if irregularities are found,
Division; immediately take action in accordance with the applicable provisions.
• Compliance & AML CFT Division; and
• Internal Audit Division.
Finance Accounting & Management Perencana Teknis • Menyusun kerangka dan rencana kerja penerapan keuangan berkelanjutan;
Information System • Membuat rincian biaya pekerjaan yang dicantumkan dalam rencana anggaran;
• Melakukan koordinasi dengan Tim Pelaksana untuk memastikan kegiatan penerapan
keuangan berkelanjutan sesuai rencana; dan
• Membuat pelaporan rencana aksi keuangan berkelanjutan dan laporan keberlanjutan.
Finance Accounting & Management Technical Planner • Develop a framework and work plan for implementing sustainable finance;
Information System • Make details of work costs included in the budget plan;
• Coordinate with the Implementation Team to ensure the implementation of sustainable
finance activities according to plan; and
• Prepare reports on sustainable finance action plans and sustainability reports.
Analisis Bisnis, Konsumer, dan Operasional Pelaksana yang • Mendukung dan memfasilitasi pelaksanaan penerapan keuangan berkelanjutan;
Berhubungan • Melaksanakan penerapan keuangan berkelanjutan sesuai dengan tugas, peranan,
dengan Eksternal serta fungsinya masing-masing; dan
• Mempersiapkan standar yang berkaitan dengan survei dan pemetaan.
Business, Consumer, and Operational Analysis Executors Related • Support and facilitate sustainable finance implementation;
to External • Implement sustainable finance in accordance with the respective duties, roles, and
functions; and
• Prepare standards related to surveying and mapping.
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Pengembangan Kompetensi terkait Competency Development related to
Keuangan Berkelanjutan Sustainable Finance
Pada tahun 2023, Bank Ganesha mendukung pengembangan In 2023, Bank Ganesha supported competency development
kompetensi terkait aspek keberlanjutan. Informasi mengenai related to sustainability aspects. Information regarding the
penanggung jawab penerapan keuangan keberlanjutan competency development programs related to sustainability
yang telah mengikuti program pengembangan kompetensi aspects, which were attended by the person in charge of
terkait aspek keberlanjutan sebagai berikut: implementing sustainable finance, is as follows:
Materi Penyelenggara Waktu Tempat
Material Organizer Time Place
Bursa Efek Indonesia Juni
Seminar IDX-GRI: The Future of Sustainability Reporting Online Zoom
Indonesia Stock Exchange June
OJK International Research Forum: The Role of Financial Otoritas Jasa Keuangan September
Online Zoom
Sector to Support Carbon Reduction & EV Development Financial Services Authority September
Perhimpunan Bank Nasional November
Sharing Knowledge Sustainability Online Zoom
National Bank Association November
Penilaian Risiko atas Penerapan Risk Assessment of the Implementation
Keuangan Berkelanjutan of Sustainable Finance
Sepanjang tahun 2023, Bank Ganesha telah melakukan Throughout 2023, Bank Ganesha identified, measured,
identifikasi, pengukuran, pemantauan, dan pengendalian monitored, and controlled sustainability risks relevant to
terhadap risiko keberlanjutan yang relevan dengan aktivitas Bank Ganesha’s business activities which were grouped as
usaha Bank Ganesha yang dikelompokkan sebagai berikut: follows:
Jenis Risiko Indikasi Mitigasi Risiko
Type of Risk Indication Risk Mitigation
Kegagalan penerapan prinsip keuangan Rendahnya pemahaman terkait keuangan Mengikutsertakan karyawan dalam kegiatan pelatihan terkait
berkelanjutan di internal Bank berkelanjutan yang dimiliki oleh karyawan keuangan berkelanjutan, baik yang diselenggarakan oleh internal
dan (calon) debitur Bank. maupun eksternal Bank.
Failure to apply sustainable finance principles Low understanding regarding sustainable Participate employees in training activities related to sustainable
within the Bank finance owned by Bank employees and finance both internally and externally held by the Bank.
(prospective) debtors.
Pembiayaan terhadap kegiatan usaha yang Pembiayaan terhadap kegiatan usaha yang • Menetapkan syarat minimum terhadap penyaluran kredit pada
tidak bertanggung jawab tidak bertanggung jawab dapat merusak kegiatan usaha yang terkait langsung dengan lingkungan hidup,
reputasi Bank dan keberlanjutan ekosistem seperti kelengkapan dokumen Analisis Dampak Lingkungan
lingkungan hidup. serta Sertifikasi Pengelolaan Lingkungan; dan
• Tidak memberikan pembiayaan kredit untuk bisnis yang
merusak lingkungan hidup.
Financing of irresponsible business activities Financing irresponsible business activities • Establish minimum requirements for lending to business
can damage the reputation of the Bank activities that are directly related to the environment, such as
and the sustainability of the environmental the completeness of the Environmental Impact Analysis and
ecosystem. Environmental Management Certification documents; and
• Do not provide credit financing for businesses that damage the
environment.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 341
Page 344
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Membangun Budaya Keberlanjutan Building a Sustainability Culture
Bank Ganesha berupaya untuk menanamkan prinsip Bank Ganesha strives to embed sustainability principles
keberlanjutan dalam setiap aktivitas bisnis yang dijalankan. in each of its business activity. This commitment is proven
Komitmen tersebut dibuktikan dengan kontribusi Bank dalam by the Bank’s contribution in implementing corporate
pelaksanaan program tanggung jawab sosial perusahaan dan social and environmental responsibility programs. In
lingkungan hidup. Dalam pelaksanaan program tersebut, implementing such program, the Bank has carried out
Bank telah menjalankan berbagai inisiatif untuk membangun various initiatives to build a sustainability culture within the
budaya keberlanjutan di internal Bank, yaitu: Bank, which are:
1. Membentuk Tim Penerapan Keuangan Berkelanjutan; 1. Establishing a Sustainable Finance Implementation Team;
2. Merumuskan kebijakan kredit yang mempertimbangkan 2. Formulating loan policies by considering environmental
faktor lingkungan hidup dan tata kelola; and governance factors;
3. Mengintegrasikan prinsip keberlanjutan dalam 3. Integrating sustainability principles into policies and
kebijakan dan standar operasional prosedur; standard operating procedures;
4. Menyediakan pelatihan untuk meningkatkan kesadaran 4. Providing training to increase employee awareness on
karyawan terkait keberlanjutan; dan sustainability; and
5. Melakukan pemetaan terhadap portofolio kredit yang 5. Mapping out loan portfolios that have a high impact on
memiliki dampak tinggi pada lingkungan hidup. the environment.
Hubungan dengan Pemangku Kepentingan Relations with Stakeholders
Bank Ganesha memiliki pemangku kepentingan yang Bank Ganesha’s stakeholders are individuals or groups who
merupakan individu atau kelompok yang memberi atau affect or are affected by the course of business activities. The
mendapat pengaruh dari kegiatan usaha yang dijalankan. Bank believes that stakeholders involvement has its own
Bank meyakini bahwa keterlibatan pemangku kepentingan role in the success of Company management and pursued
memiliki perannya tersendiri terhadap keberhasilan strategy implementation. Stakeholders involvement can
pengelolaan perusahaan dan penerapan strategi yang also provide another perspective when managing important
ditempuh. Pelibatan pemangku kepentingan juga dapat issues relevant to the business activities.
memberikan sudut pandang lain terhadap pengelolaan isu-
isu penting yang relevan dengan kegiatan usaha.
Bank Ganesha telah mengidentifikasi berbagai kelompok Bank Ganesha has identified various main stakeholder
pemangku kepentingan utama beserta kebutuhannya, dan groups along with their needs, and formulated responses to
merumuskan respons untuk memenuhinya, sebagaimana meet them, as outlined below:
diuraikan berikut:
Upaya Penyesuaian Bank
Pemangku Bank Adjustment Efforts
Isu Penting
Kepentingan
Important Issues Respons terhadap Isu Penting Metode Pelibatan Frekuensi
Stakeholders
Response to Important Issues Engagement Method Frequency
Pemegang Saham • Kinerja keuangan • Menyusun Rencana Bisnis Bank • Pelaksanaan Rapat Umum Setiap tahun,
dan non-keuangan; (RBB) dan Rencana Aksi Keuangan Pemegang Saham (RUPS); sesuai waktu yang
• Keberlanjutan usaha; Berkelanjutan (RAKB); • Penyampaian Laporan Tahunan ditentukan, atau
dan • Menjaga kinerja Bank tetap dan Laporan Keberlanjutan; sesuai kebutuhan.
• Informasi yang jelas optimal dan sesuai target, dengan • Pelaksanaan paparan kinerja
dan terkini terkait arah memperhatikan aspek ekonomi, Bank; dan
strategis Bank. sosial, serta lingkungan hidup; dan • Akses informasi dalam situs web
• Menyampaikan informasi mutakhir Bank.
secara transparan.
Shareholder • Financial and • Prepare a Bank Business Plan (RBB) • Implementation of the General Annually, at a set
non-financial and a Sustainable Finance Action Plan Meeting of Shareholders (GMS); time, or as needed.
performance; (RAKB); • Submission of Annual Report
• Business continuity; and • Keep the Bank’s performance optimal and Sustainability Report;
• Clear and up-to-date and on target, take into account • Implementation of Bank
information regarding economic, social, and environmental performance exposure; and
the Bank’s strategic aspects; and • Access to information on the
direction. • Transmit the latest information in a Bank’s website.
transparent manner.
PT Bank Ganesha Tbk
342 Laporan Tahunan 2023 / 2023 Annual Report
Page 345
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Upaya Penyesuaian Bank
Pemangku Bank Adjustment Efforts
Isu Penting
Kepentingan
Important Issues Respons terhadap Isu Penting Metode Pelibatan Frekuensi
Stakeholders
Response to Important Issues Engagement Method Frequency
Pemerintah dan • Kepatuhan terhadap • Memastikan pemenuhan seluruh • Penyampaian Laporan Tahunan, Setiap tahun,
Regulator peraturan yang berlaku; peraturan yang berlaku bagi Bank; Laporan Keberlanjutan, Laporan sesuai waktu yang
dan • Meningkatkan kualitas pelaksanaan GCG, serta laporan lainnya; dan ditentukan, atau
• Pemenuhan kewajiban GCG; dan • Pembayaran dan pelaporan sesuai kebutuhan.
perpajakan. • Membayar Pajak dan Penerimaan pajak dan PNBP.
Negara Bukan (PNBP) Pajak sesuai
aturan dan tepat waktu.
Government and • Compliance with • Ensure compliance with all • Submission of Annual Report, Annually, at a set
Regulators applicable regulations; applicable regulations for the Bank; Sustainability Report, GCG time, or as needed.
and • Improve the quality of Report, and other reports; and
• Fulfillment of tax GCG implementation; and • Payment and reporting of
obligations. • Pay Tax and Non-Tax State Revenue taxes and PNBP.
(PNBP) according to regulations
and on time.
Karyawan • Pemenuhan hak • Memenuhi kontrak kerja dan • Penyediaan sistem pelaporan Sepanjang tahun
ketenagakerjaan; perjanjian kerja bersama; pelanggaran untuk melaporkan atau sesuai rencana
• Pemenuhan aspek • Memastikan kecukupan sarana dan pelanggaran praktik pelaksanaan
kesehatan dan prasarana K3; ketenagakerjaan di lingkungan program.
keselamatan kerja (K3); • Melaksanakan pengembangan Bank;
• Pengembangan kompetensi, penilaian kinerja, dan • Penyusunan perjanjian kerja
kompetensi serta karier; pengembangan karier; bersama;
dan • Menyampaikan kebijakan terbaru • Pelaksanaan berbagai kegiatan
• Kepuasan kerja. Bank kepada seluruh karyawan; pendidikan dan pelatihan, serta
dan promosi atau mutasi; dan
• Menyelenggarakan program beasiswa • Pelaksanaan survei kepuasan
untuk anak karyawan. karyawan.
Employee • Fulfillment of • Comply with work contracts and • Provision of a whistleblowing Throughout the
labor rights; joint work agreements; system to report violations of year or according
• Fulfillment of • Ensure the adequacy of OHS facilities labor practices within the Bank; to the program
occupational health and and infrastructure; • Drafting of joint work implementation
safety (OHS) aspects; • Carry out competency development, agreements; plan.
• Competency and career performance appraisal, and career • Implementation of various
development; and development; education and training activities,
• Job satisfaction. • Convey the latest Bank policies to all as well as promotions or
employees; and transfers; and
• Organize scholarship programs for • Implementation of employee
employees’ children. satisfaction surveys.
Mitra Usaha • Pemenuhan kontrak • Melakukan kerja sama yang adil dan • Perumusan dan pemenuhan Sepanjang tahun
kerja; dan transparan sesuai dengan peraturan kontrak kerja sama; atau sesuai
• Kepuasan kerja sama. serta kontrak kerja yang berlaku; dan • Seleksi; dan kebutuhan.
• Membangun hubungan kerja • Pelaksanaan pertemuan berkala.
yang harmonis dengan mitra kerja.
• Carry out fair and transparent
Business Partner • Fulfillment of work cooperation in accordance with • Formulation and fulfillment of All year round or
contracts; and applicable regulations and work cooperation contracts; as needed.
• Cooperation satisfaction. contracts; and • Selection; and
• Build a harmonious working • Conducting periodic meetings.
relationship with work partners.
Nasabah • Produk dan layanan • Mengembangkan produk dan layanan • Penyediaan layanan call center; Sepanjang tahun
perbankan yang andal Bank; dan atau sesuai
dan kompetitif; • Menyediakan informasi yang lengkap • Pelaksanaan survei kepuasan kebutuhan.
• Keamanan transaksi dan akurat pada situs web; nasabah.
perbankan; • Meningkatkan keandalan teknologi
• Informasi yang jelas serta informasi; dan
transparan; dan • Mengadakan program berhadiah bagi
• Penghargaan bagi nasabah.
nasabah.
Customer • Reliable and competitive • Develop Bank products and services; • Provision of call center service; All year round or
banking products and • Provide complete and accurate and as needed.
services; information on the website; • Implementation of customer
• Banking transaction • Increase the reliability of information satisfaction surveys.
security; technology; and
• Clear and transparent • Organize reward programs for
information; and customers.
• Awards for customers.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 343
Page 346
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Upaya Penyesuaian Bank
Pemangku Bank Adjustment Efforts
Isu Penting
Kepentingan
Important Issues Respons terhadap Isu Penting Metode Pelibatan Frekuensi
Stakeholders
Response to Important Issues Engagement Method Frequency
Masyarakat • Informasi aktivitas Bank; • Menyampaikan informasi mutakhir • Pelaksanaan program kemitraan Sesuai rencana
dan dalam situs web Bank; dan pengembangan pelaksanaan
• Peningkatan • Melibatkan masyarakat dalam program masyarakat; program atau
kesejahteraan kemitraan dan kesempatan kerja; • Pelaksanaan kegiatan literasi sesuai kebutuhan.
masyarakat. • Melaksanakan program literasi serta serta inklusi keuangan; dan
inklusi keuangan; dan • Penyediaan sistem
• Melaksanakan kegiatan tanggung pelaporan pelanggaran
jawab sosial. untuk menerima pengaduan
masyarakat.
Public • Bank activity information; • Deliver up-to-date information on the • Implementation of partnership According to
and Bank’s website; and community development the program
• Improvement • Involve the community in partnership programs; implementation
of community programs and employment • Implementation of financial plan or as needed.
welfare. opportunities; literacy and inclusion activities;
• Implement financial literacy and and
inclusion programs; and • Provision of a whistleblowing
• Carry out social responsibility activities. system to receive public
complaints.
Media • Kinerja keuangan serta Menyediakan informasi yang relevan Pelaksanaan konferensi pers. Sesuai kebutuhan.
non-keuangan Bank; dan dan transparan.
• Informasi terkait
perkembangan Bank.
Media • Bank’s financial Provide relevant and transparent Conducting press conferences. According to the
and nonfinancial information. needs.
performance; and
• Information related to
the Bank’s development.
Permasalahan terhadap Penerapan Keuangan Berkelanjutan
Problems with the Implementation of Sustainable Finance
Berbagai upaya penerapan keuangan berkelanjutan yang Various efforts made by Bank Ganesha to implement
dilakukan Bank Ganesha tetap terdapat permasalahan yang sustainable finance face arising problems, both from the
muncul, baik dari lingkungan internal maupun eksternal. internal and external environment. Problems from the
Permasalahan dari sisi internal muncul akibat penyesuaian internal side arise due to adjustments to standard operating
standar operasional prosedur keuangan berkelanjutan procedures for sustainable finance and identification of
serta indentifikasi pembiayaan untuk usaha mikro, kecil, financing for micro, small, and medium enterprises (MSMEs),
dan menengah (UMKM) yang termasuk kegiatan usaha which include business activities with an environmental
berwawasan lingkungan hidup dan sosial. Untuk itu, Bank and social perspectives. As such, Bank Ganesha develops
Ganesha telah menyusun kebijakan dan standar operasional and continues to review policies and standard operating
prosedur keuangan berkelanjutan secara bertahap procedures for sustainable finance in stages and records data
serta mendata UMKM yang teridentifikasi berwawasan on MSMEs that are identified as having an environmental
lingkungan hidup. Tantangan lainnya yaitu masih terbatasnya perspective. Another challenge is the limited understanding
pemahaman dan pengetahuan tentang penerapan and knowledge regarding the implementation of sustainable
keuangan berkelanjutan oleh pihak Bank. finance by the Bank.
Dari sisi eksternal, tantangan yang muncul adalah masih From the external side, challenges arise as there are still
banyak UMKM yang belum tergolong dalam kegiatan usaha many MSMEs that are not yet classified as socially and
berwawasan sosial dan lingkungan hidup. Selain itu dengan environmentally sound business activities. In addition,
kapasitas penyaluran kredit Bank ke sektor usaha berkelanjutan with the Bank's lending capacity to sustainable business
yang masih terbatas, maka Bank lebih cenderung fokus sector that is still limited, the Bank is more likely to focus on
kepada penyaluran kredit kepada sektor UMKM. lending to MSME sector.
PT Bank Ganesha Tbk
344 Laporan Tahunan 2023 / 2023 Annual Report
Page 347
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Perubahan yang Bersifat Signifikan Significant Changes
Sepanjang tahun 2023, Bank tidak memiliki perubahan yang Throughout 2023, the Bank did not have any significant
bersifat signifikan, hanya terdapat penambahan komposisi changes, only additions to the management composition
manajemen untuk menunjang pertumbuhan bisnis Bank to support the Bank's business growth and fulfill good
dan pemenuhan tata kelola perusahaan yang baik, di corporate governance, including the appointment of
antaranya dengan bergabungnya Mahesh Ajit Renade Mahesh Ajit Renade as Vice President Director and Trisna
sebagai Wakil Presiden Direktur dan Trisna Chandra sebagai Chandra as Independent Commissioner. Then, on February
Komisaris Independen. Kemudian, pada tanggal 15 Februari 15, 2024, Mahesh Ajit Renade as Vice President Director
2024, Mahesh Ajit Renade sebagai Wakil Presiden Direktur effectively resigned from his position.
telah efektif mengundurkan diri dari jabatannya.
Keberlanjutan Aspek Ekonomi
Economic Aspect Sustainability
Perbandingan Target yang Sejalan Comparison of Targets in Line
dengan Keuangan Berkelanjutan with Sustainable Finance
pada Instrumen Keuangan in Financial Instruments
Dalam menjalankan usaha, Bank berkomitmen untuk turut In running its business, the Bank is committed to participating
mendukung kegiatan usaha berwawasan lingkungan, yang in supporting environmentally sound business activities,
fokus pada sektor UMKM. Upaya ini dilakukan Bank karena which focus on MSME sector. This effort was made by the Bank
sektor UMKM merupakan penyumbang terbesar dalam because MSME sector is the largest contributor to the national
perekonomian nasional. Uraian lebih lanjut terkait realisasi economy. Further description regarding the realization of
kredit/pembiayaan kegiatan usaha berkelanjutan yang credit/financing for Sustainable Business Activities carried
dijalankan Bank dalam 3 tahun terakhir sebagai berikut: out by the Bank in the last 3 years is as follows:
Jumlah Produk yang Memenuhi Kriteria Kegiatan Usaha Berkelanjutan
Number of Products that Meet the Criteria for Sustainable Business Activities
Uraian 2023 2022 2021* Description
Penghimpunan Dana - - - Funding
Penyaluran Dana 671.731 502.384 123.960 Lending
* Setelah reklasifikasi / After reclassification
Jumlah Aset Produktif Kegiatan Usaha Berkelanjutan
Total Earning Assets of Sustainable Business Activities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2023 2022 2021* Description
Total Kredit/Pembiayaan Bank 4.335.772 2.912.793 2.527.795 Total Bank Credit/Financing
Total Kredit/Pembiayaan kepada Sektor Total Credit/Financing to the Green Sector
Hijau atau Kriteria Kegiatan Usaha Berwawasan 671.731 502.384 123.960 or Criteria for Environmentally Friendly Business
Lingkungan Activities
Total Non-Kredit/Pembiayaan Non-Kegiatan Total Non-Credit/Financing for Non-Sustainable
3.664.041 2.410.409 2.403.835
Usaha Berkelanjutan Business Activities
Persentase Total Kredit/Pembiayaan Percentage of Total Credit/Financing to
kepada Sektor Hijau atau Kriteria Kegiatan Usaha the Green Sector or Criteria for Environmentally
15,49 17,25 4,90
Berwawasan Lingkungan terhadap Total Kredit/ Friendly Business Activities to Total Bank Credit/
Pembiayaan Bank (%) Financing (%)
* Setelah reklasifikasi / After reclassification
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 345
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Jumlah dan Kualitas Kredit/Pembiayaan berdasarkan Kategori Kegiatan Usaha Berkelanjutan
Amount and Quality of Credit/Financing by Category of Sustainable Business Activities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
2023 2022 2021*
Uraian Realisasi Realisasi Realisasi Description
Target
Realization Realization Realization
Energi Terbarukan - - - - Renewable Energy
Efisiensi Energi - - - - Energy Efficiency
Pencegahan dan Pengendalian Polusi - - - - Pollution Prevention and Control
Pengelolaan Sumber Daya Alam Hayati
Management of Biodiversity and
dan Penggunaan Lahan yang - 41.086 - -
Sustainable Land Use
Berkelanjutan
Konservasi Keanekaragaman Hayati Darat Conservation of Land and Water
- - - -
dan Air Biodiversity
Transportasi Ramah Lingkungan - 150 - - Environmentally Friendly Transportation
Pengelolaan Air dan Limbah yang Sustainable Water and Waste
- - - -
Berkelanjutan Management
Adaptasi Perubahan Iklim - - - - Climate Change Adaptation
Produk yang dapat Mengurangi
Products that can Reduce
Penggunaan Sumber Daya dan
- - - - Resource Usage and Generate Less
Menghasilkan Lebih Sedikit Polusi
Pollution(Eco-Efficient)
(Eco-Efficient)
Bangunan Berwawasan Lingkungan yang Environmentally Friendly Buildings
Memenuhi Standar atau Sertifikasi yang that Meet Standards or Certifications
- - - -
diakui secara Nasional, Regional, atau that are recognized Nationally, Regionally,
Internasional or Internationally
Kegiatan Usaha dan/atau Kegiatan Other Environmentally Friendly
- 40.291 - -
Lain yang Berwawasan Lingkungan Lainnya Business Activities and/or Activities
Kegiatan Usaha Mikro, Kecil, dan Micro, Small, and Medium Enterprises
750.672 590.204 502.384 123.960
Menengah Activities
Total 750.672 671.731 502.384 123.960 Total
* Setelah reklasifikasi / After reclassification
Keberlanjutan Aspek Sosial
Social Aspect Sustainability
Kepuasan Nasabah Merupakan Prioritas Customer Satisfaction is Bank Ganesha’s
Bank Ganesha Priority
Komitmen untuk Memberikan Layanan atas Commitment to Providing Equal Services to
Produk dan/atau Jasa yang Setara kepada Customers on Products and/or Services
Nasabah
Bank Ganesha berkomitmen untuk menjadi salah satu Bank Ganesha is committed to becoming one trusted
perusahaan perbankan tepercaya di Indonesia yang banking company in Indonesia that provides equal services
memberikan layanan atas produk dan/atau jasa yang to customers on products and/or services. This is done
setara kepada nasabah. Hal ini dilakukan melalui edukasi through education and regular delivery of information to
dan penyampaian informasi secara berkala kepada customers through call centers, websites, social media,
nasabah melalui call center, situs web, media sosial, brochures, press conferences, and other activities that can
brosur, konferensi pers, serta kegiatan lainnya yang dapat be accessed by all customers.
diakses oleh seluruh nasabah.
PT Bank Ganesha Tbk
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Inovasi dan Pengembangan Produk/Jasa Innovation and Development of Sustainable
Keuangan Berkelanjutan Finance Products/Services
Bank Ganesha terus berupaya untuk memberikan pelayanan Bank Ganesha strives to provide the best service, various
terbaik, berbagai program inovasi dan pengembangan untuk innovation and development programs for customers,
nasabah, antara lain meningkatkan layanan perbankan including improving technology-based banking services
berbasis teknologi (layanan digital) dengan meluncurkan (digital services) by launching digital payment services using
layanan pembayaran secara digital menggunakan Quick the Quick Response Code Indonesian Standard (QRIS). The
Response Code Indonesian Standard (QRIS). Bank juga juga Bank has also prepared and completed the development
telah menyiapkan dan menyelesaikan pengembangan layanan of cardless withdrawal transaction services through
transaksi tarik tunai tanpa kartu (cardless withdrawal) melalui Mobile Banking, BANGGA, which is currently available
Mobile Banking yaitu BANGGA yang saat ini sudah dapat for customers to use.
digunakan oleh nasabah.
Selain itu, untuk meningkatkan kualitas pelayanan, Bank Furthermore, to improve service quality, the Bank has
telah menyediakan layanan digital banking, seperti Aplikasi provided digital banking services, such as Bank Ganesha
Mobile Banking Bank Ganesha (BANGGA), Online Banking Mobile Banking Application (BANGGA), Online Banking
(G-online), G-corporate, dan G-money. (G-online), G-corporate, and G-money.
Produk/Jasa yang Sudah Dievaluasi Products/Services that Have been Evaluated for
Keamanannya bagi Nasabah Safety for Customers
Guna menjaga kualitas produk dan layanan dalam perspektif To maintain the quality of products and services from a
keberlanjutan, Bank Ganesha mengevaluasi dampak positif sustainability perspective, Bank Ganesha evaluates the
dan negatif dari produk dan/atau jasa sebelum diluncurkan. positive and negative impacts of products and/or services
Salah satu tujuan evaluasi dampak produk adalah untuk prior to the launch. One of the objectives of product
memitigasi risiko yang timbul, seperti risiko kejahatan impact evaluation is to mitigate risks that arise, such
keuangan, risiko keamanan siber, serta risiko yang terkait as financial crime risks, cyber security risks, and risks
dengan aspek sosial dan lingkungan hidup. related to social and environmental aspects.
Selain itu, rencana peluncuran produk baru atau Furthermore, plans to launch new products or further
pengembangan lanjutan dari produk dan/atau layanan development of existing products and/or services are
yang sudah ada disampaikan secara komprehensif kepada conveyed comprehensively to Bank Indonesia in the
Bank Indonesia dalam rencana bisnis perusahaan. Bank Company’s business plan. The Bank ensures that the
memastikan bahwa produk dan/atau layanan yang diberikan provided products and/or services are in accordance with
telah sesuai dengan peraturan yang berlaku, sebagaimana the applicable regulations, as periodically evaluated by
telah dievaluasi secara berkala oleh pihak internal Bank Bank Ganesha internal parties. If there are deficiencies or
Ganesha. Apabila pada tahapan pengujian internal potential risks that could harm customers at the internal
ditemukan adanya kekurangan atau potensi terjadinya risiko testing stage, Bank Ganesha and related work units will
yang dapat merugikan nasabah, maka Bank Ganesha dan unit continue to refine the product and/or service until its
kerja terkait akan terus menyempurnakan produk dan/atau safety is truly guaranteed and its use is accountable.
layanan tersebut hingga benar-benar terjamin keamanannya
dan dapat dipertanggungjawabkan penggunaannya.
Dampak Produk dan/atau Jasa Impact of Products and/or Services
Bank Ganesha secara aktif menyosialisasikan keunggulan Bank Ganesha actively disseminates its products’
produk-produk yang dimiliki serta memberikan edukasi advantages and provides education to customers and
kepada nasabah dan masyarakat mengenai pentingnya community regarding the importance of managing
mengelola keuangan sejak dini. Hal ini dilakukan sebagai finances since an early age. This is done as a form of
bentuk dukungan terhadap program pemerintah untuk support for government programs to improve the quality
meningkatkan kualitas literasi keuangan di Indonesia of financial literacy in Indonesia, which is still quite low.
yang masih cukup rendah. Bank Ganesha meyakini Bank Ganesha believes that all products managed can
seluruh produk yang dikelola dapat memberikan manfaat provide optimal and sustainable economic benefits,
ekonomi yang optimal dan berkelanjutan, secara khusus specifically for customers and generally for Indonesia’s
bagi para nasabah dan secara umum bagi pembangunan economic development.
ekonomi Indonesia.
PT Bank Ganesha Tbk
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Produk dan/atau Jasa yang Ditarik Kembali Recall Products and/or Services
Untuk memastikan keamanan dan terus didapatkannya To ensure security and continue to gain customer trust,
kepercayaan nasabah, Bank Ganesha telah melakukan Bank Ganesha has withdrawn products and/or services
penarikan atas produk dan/atau jasa dari peredaran. Dalam from circulation. In the last 3 years, none of the Company's
3 tahun terakhir, produk dan/atau jasa Perseroan tidak ada products and/or services were withdrawn from circulation.
yang ditarik kembali dari peredaran.
Kerahasiaan Data Nasabah Confidentiality of Customer Data
Perkembangan teknologi informasi dan digitalisasi yang The rapid development of information technology
pesat menggeser preferensi nasabah Bank Ganesha and digitalization is shifting Bank Ganesha customers’
ke aplikasi perbankan digital. Namun, hal ini juga preferences to digital banking applications. Such matter
memunculkan risiko penyalahgunaan data dan cybercrime also raises the increasing risk of data misuse and cybercrime.
yang semakin meningkat. Bank Ganesha bertekad untuk Bank Ganesha is determined to provide excellent service and
memberikan pelayanan unggul dan perlindungan kepada customer protection in accordance with Financial Services
nasabah sesuai dengan Peraturan Otoritas Jasa Keuangan Authority Regulation No. 1/POJK.07/2013 on Consumer
No. 1/POJK.07/2013 tentang Perlindungan Konsumen Protection in the Financial Services Sector, and Law No. 10
Sektor Jasa Keuangan, serta Undang-Undang No. 10 Tahun of 1998 on Banking.
1998 tentang Perbankan.
Upaya Bank Ganesha untuk menjaga keamanan informasi Bank Ganesha’s efforts to maintain customer information
nasabah dan meningkatkan keamanan siber dilakukan melalui: security and improve cyber security are carried out through:
1. Pemberian edukasi terus menerus kepada nasabah/ 1. Providing continuous education to banking customers/
mitra perbankan, dan karyawan bank untuk menjaga partners, and Bank employees to maintain the security
keamanan data-data kredensial, seperti password, PIN, of credential data, such as passwords, PINs, and birth
serta nama ibu kandung; dan mother’s name; and
2. Pemberian sosialisasi bahwa pihak Bank Ganesha tidak 2. Providing dissemination that Bank Ganesha never asks
pernah meminta nasabah data-data kredensial, seperti customers for credential data, such as passwords, PINs,
password, PIN, dan kode OTP token. and token OTP codes.
Survei Kepuasan Nasabah Customer Satisfaction Survey
Salah satu upaya untuk meningkatkan kualitas produk dan One effort to improve the quality of products and services
layanan yaitu dengan melakukan survei kepuasan nasabah. is by conducting customer satisfaction survey. Survey also
Survei juga menjadi media bagi nasabah untuk memberikan becomes a medium for customers to provide input and
masukan dan umpan balik. Pelaksanaan survei tersebut feedback. The survey implementation is the responsibility
menjadi tanggung jawab Service Quality Management dan of Service Quality Management and Call Center, and the
Call Center serta metode yang digunakan dalam survei method used in survey is by telephone. The satisfaction
yaitu melalui telepon. Survei kepuasan terdiri dari beberapa survey consists of several categories, which are branch
kategori, yaitu kantor cabang, mesin ATM, call center, mobile offices, ATM machines, call centers, mobile banking, and
banking, dan produk. Berikut hasil survei kepuasan nasabah products. Bank Ganesha’s customer satisfaction survey
Bank Ganesha dalam 3 tahun terakhir: results in the last 3 years are as follows:
Indikator 2023 2022 2021 Indicator
Detractors (%) 20,8 19,8 20,1 Detractors (%)
Neutrals (%) 50,5 50,6 50,3 Neutrals (%)
Promoters (%) 28,7 29,6 29,6 Promoters (%)
Net Promoter Score (angka) +7,9 +9,8 +9,6 Net Promoter Score (number)
Sarana Pengaduan Nasabah Customer Complaint Channel
Bank Ganesha telah menyediakan sarana pengaduan Bank Ganesha has provided a complaint facility for
bagi nasabah yang ingin menyampaikan keluhan maupun customers who wish to submit grievances or complaints
pengaduan mengenai produk dan pelayanan Bank. regarding the Bank’s products and services.
PT Bank Ganesha Tbk
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Setiap laporan yang disampaikan kepada Bank akan Each report submitted to the Bank will be processed in
diproses sesuai dengan ketentuan yang berlaku dan accordance with applicable regulations and used as an
dijadikan evaluasi ke depannya. Penyampaian keluhan evaluation in the future. Submission of complaints related
terkait kualitas produk dan pelayanan Bank Ganesha dapat to the quality of products and services of Bank Ganesha can
dilakukan melalui: be done through:
Call Ganesha 1500 169 1500 169
E-mail customercare@bankganesha.co.id customercare@bankganesha.co.id
Contact Center www.bankganesha.co.id/message www.bankganesha.co.id/message
• Layanan Internet atau Mobile Banking BANGGA • Internet Service or Mobile Banking BANGGA
G-livechat
• Situs Web Bank www.bankganesha.co.id/livechat • Bank Website www.bankganesha.co.id/livechat
Kunjungan Langsung
Kantor Cabang dan Kantor Cabang Pembantu Branch Offices and Sub-Branch Offices
Direct Visit
G-online Message Layanan Internet atau Mobile Banking BANGGA Internet service or Mobile Banking BANGGA
Setiap keluhan yang diterima akan direspons secara cepat Each complaint received will be responded quickly and
dan tepat dengan menggunakan mekanisme sebagai berikut: precisely with the following mechanism:
Bank Ganesha Menerima Pengaduan dengan Melakukan Verifikasi Data Nasabah
Bank Ganesha Receives Complaints by Verifying Customer Data
Bank Ganesha Melakukan Proses Analisa dan Investigasi
Bank Ganesha Carries Out an Analysis and Investigation Process
Pengaduan Diselesaikan melalui Saluran Pengaduan
Complaints are Resolved through the Complaint Channel
Jika Terselesaikan Jika Tidak Terselesaikan
If Resolved If Not Resolved
Nasabah akan mendapatkan bukti penerimaan pengaduan dan
Nasabah akan Mendapatkan Solusi dan Bukti Penyelesaian informasi waktu penyelesaian pengaduan
The Customer will Get a Solution and Proof of Settlement The customer will receive proof of receipt of the complaint and
information on the time to resolve the complaint
Pengaduan akan ditindaklanjuti oleh bagian/unit kerja yang terkait
dengan pengaduan nasabah
Complaints will be followed up by the department/work unit related
to customer complaints
Menginformasikan tanggapan atas penyelesaian pengaduan kepada
nasabah dapat berupa lisan/tertulis/e-mail
Informing responses to the settlement of complaints to customers can
be in the form of verbal/written/e-mail
Selesai
Settled
PT Bank Ganesha Tbk
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Berikut informasi mengenai pengaduan nasabah yang The following is information on customer complaints
diterima Bank dalam 3 tahun terakhir: received by the Bank in the last 3 years:
2023 2022 2021
Sedang
Jumlah Jumlah Jumlah
Uraian Ditindak- Description
Keluhan Selesai Keluhan Selesai Keluhan Selesai
lanjuti
Number of Settled Number of Settled Number of Settled
On Follow
Complaints Complaints Complaints
Up
Kartu ATM/Debit/Mesin ATM/Debit Card/ATM
2.043 2.043 - 1.597 1.597 1.543 1.543
ATM Machine
Electronic Banking 761 761 - 747 747 591 591 Electronic Banking
Kredit Tanpa Agunan 352 352 - 270 270 291 291 Unsecured Loans
Tabungan 7 7 - 12 12 18 18 Savings
Kredit/Pembiayaan Home/Apartment
Pemilikan Rumah/ 71 71 - 13 13 11 11 Ownership Credit/
Apartemen Financing
Pembiayaan Modal Kerja 0 0 - - - - - Working Capital Financing
Standing Instruction 1 1 - - - 1 1 Standing Instruction
Kliring (Transfer)/ Clearing (Transfer)/
2 2 - 5 5 1 1
Remittance Remittance
Total 3.237 3.237 - 2.644 2.644 2.456 2.456 Total
Ketenagakerjaan Employment
Kesetaraan Kesempatan Bekerja Equal Employment Opportunity
Bank Ganesha melakukan rekrutmen tanpa adanya diskriminasi Bank Ganesha carries out recruitment regardless of ethnicity,
suku, gender, agama, dan status sosial. Proses rekrutmen gender, religion, and social status. The recruitment process
berlangsung secara objektif dengan mengakomodasi takes place objectively by accommodating employee
penerimaan karyawan berdasarkan kompetensi dan acceptance based on competency and capacity, according
kapasitas yang dimiliki, sesuai kebutuhan keorganisasian to the organizational needs and business dynamics being
serta dinamika usaha yang dihadapi. Pada tahun 2023, Bank faced. In 2023, Bank Ganesha carried out recruitment
Ganesha telah melakukan rekrutmen berdasarkan gender based on gender shown as follows:
yang ditunjukkan sebagai berikut:
Pria Wanita
Posisi Position
Male Female
Staff 26 8 Staff
Teller 2 2 Teller
Marketing (Account Officer & Relationship Manager) - 2 Marketing (Account Officer & Relationship Manager)
Pimpinan Cabang - 1 Branch Manager
Total 28 13 Total
Tenaga Kerja Anak dan Kerja Paksa Child Labor and Forced Labor
Bank Ganesha senantiasa memperhatikan batas usia Bank Ganesha always pays attention to the minimum age
minimal karyawan yang bekerja. Hal ini untuk memastikan limit for working employees. This is to ensure that there is no
bahwa tidak ada tenaga kerja anak di lingkungan Bank. child labor within the Bank. The Bank also implements policy
Selain itu, Bank juga menerapkan kebijakan yang melarang that forbids forced labor practices. All labor obligations and
praktik kerja paksa. Seluruh kewajiban dan hak tenaga rights are carried out in accordance with policies developed
kerja dilakukan sesuai kebijakan yang dikembangkan Bank by the Bank based on the applicable labor regulations in
dengan berdasarkan pada peraturan ketenagakerjaan Indonesia and company regulations. By implementing such
yang berlaku di Indonesia dan peraturan perusahaan. policy, during the reporting year, there were no child labor
Dengan menerapkan kebijakan tersebut, maka selama and forced labor cases recorded at the Bank.
tahun pelaporan, tidak tercatat temuan kasus tenaga
kerja anak dan tenaga kerja paksa di Bank.
PT Bank Ganesha Tbk
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Kebersamaan Hari Kemerdekaan Republik Indonesia
Indonesia Independence Day Celebration
Komposisi Karyawan Employee Composition
Pada tahun 2023, Bank Ganesha memiliki 319 karyawan. In 2023, Bank Ganesha had 319 employees. This number
Jumlah tersebut mengalami peningkatan dibandingkan increased compared to that of 2022 of 302 employees. The
jumlah karyawan di tahun 2022 sebanyak 302 karyawan. increase in the number of employees was due to the need for
Peningkatan jumlah karyawan tersebut karena kebutuhan employees in several departments, along with the growth of
karyawan di beberapa bagian, seiring dengan pertumbuhan the Bank's business scale.
skala bisnis Bank.
2023 2022
Uraian Pria Wanita Pria Wanita Description
Total Total
Male Female Male Female
Komposisi Karyawan Employee Composition
berdasarkan Status based on Employment
Kepegawaian Status
Komisaris 3 1 4 2 1 3 Commissioner
Direksi 5 1 6 4 1 5 Director
Komite 2 - 2 2 - 2 Committee
Tetap 170 96 266 164 99 263 Permanent
Kontrak dan Percobaan 23 18 41 19 10 29 Contracts and Probation
Total 203 116 319 191 111 302 Total
Komposisi Karyawan Employee Composition
berdasarkan Rentang Usia based on Age Range
>60 tahun 5 2 7 6 2 8 >60 years old
50-59 tahun 47 27 74 42 24 66 50-59 years old
40-49 tahun 50 17 67 56 18 74 40-49 years old
30-39 tahun 61 36 97 58 33 91 30-39 years old
<29 tahun 40 34 74 29 34 63 <29 years old
Total 203 116 319 191 111 302 Total
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Kebersamaan Hari Raya Imlek
Chinese New Year Celebration
2023 2022
Uraian Pria Wanita Pria Wanita Description
Total Total
Male Female Male Female
Komposisi Karyawan
Employee Composition
berdasarkan Tingkat
based on Education Level
Pendidikan
Pascasarjana 18 7 25 18 8 26 Postgraduate
Sarjana 129 78 207 118 74 192 Bachelor
Diploma dan Setara 25 18 43 25 18 43 Diploma and Equivalent
SLTA dan Sederajat 30 13 43 29 11 40 High School and Equivalent
Junior High School and
SLTP dan Sederajat 1 - 1 1 - 1
Equivalent
Total 203 116 319 191 111 302 Total
Komposisi Karyawan Employee Composition
berdasarkan Level based on Organizational
Organisasi Level
Komisaris 3 1 4 2 1 3 Commissioner
Direksi 5 1 6 4 1 5 Director
Komite 2 - 2 2 - 2 Committee
Kepala Divisi 8 3 11 9 1 10 Division Head
Kepala Bagian 21 11 32 17 10 27 Department Head
Pimpinan Cabang 2 4 6 2 4 6 Branch Manager
Pimpinan Cabang Pembantu - 2 2 1 1 2 Sub-Branch Manager
Staf 162 94 256 154 93 247 Staff
Total 203 116 319 191 111 302 Total
Komposisi Karyawan yang Composition of Resigning
Mengundurkan Diri Employees
Karyawan Pensiun 6 2 8 5 3 8 Retired Employee
Karyawan Mengundurkan
14 11 25 14 10 24 Employee Resigns/Lay Off
Diri/PHK
Total 20 13 33 19 13 32 Total
Pada tahun 2023, terdapat 12 pria dan 12 wanita yang In 2023, there were 12 males and 12 females serving at
menduduki jajaran Level Senior Manajemen. Senior Management Levels.
PT Bank Ganesha Tbk
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Kebersamaan Bulan Ramadhan
Ramadan Month Celebration
Strategi Pengembangan SDM 2023 HR Development Strategy in 2023
Upaya yang dilakukan Bank Ganesha untuk mengembangkan SDM Efforts made by Bank Ganesha to develop its human
yang dimiliki di tahun 2023 meliputi: resources in 2023 include:
1. Mengembangkan man power planning (MPP) yang 1. Developing manpower planning (MPP), which includes
meliputi rekrutmen, jenjang karier, grading, sistem recruitment, career path, grading, performance
penilaian kinerja, pemberian penghargaan dan assessment system, giving reward and punishment,
hukuman, serta perencanaan dan pengembangan SDM and HR planning and development to develop HR
dalam rangka pengembangan kompetensi SDM sesuai competencies according to business needs;
kebutuhan bisnis;
2. Meningkatkan kompetensi SDM sesuai dengan tuntutan 2. Improving HR competence in accordance with the
tugas dan tanggung jawab melalui pelatihan dan demands of duties and responsibilities, through
pendidikan yang berkesinambungan; continuous training and education;
3. Mengembangkan SDM yang mampu beradaptasi 3. Developing human resources who are able to adapt to
terhadap berbagai perubahan, khususnya perubahan various changes, particularly changes towards banking
ke arah digitalisasi perbankan, antara lain melalui digitalization, among others by recruiting new talents
rekrutmen talenta baru yang memiliki kapabilitas di with capabilities in digital field; and
bidang digital; dan
4. Mengembangkan digitalisasi proses dan infrastruktur 4. Developing digitalization of processes and infrastructure
yang mampu mendukung manajemen SDM. capable of supporting HR management.
Penilaian Kinerja dan Pengembangan Karier Performance Assessment and Career Development
Sebagai upaya Bank Ganesha untuk mengetahui kualitas As part of Bank Ganesha’s efforts to determine employee
kinerja karyawan dan memotivasi karyawan agar lebih performance quality and motivate employees to be more
produktif dalam bekerja, Bank melakukan penilaian kinerja productive at work, the Bank conducts regular performance
secara berkala setiap awal tahun buku dengan menggunakan assessments at the beginning of each financial year by using
sistem Key Performance Indicator (KPI). Hasil penilaian the Key Performance Indicators (KPI) system. The performance
kinerja ini akan menjadi dasar bagi Bank untuk mengambil assessment results will serves as the basis for the Bank to make
keputusan terkait pengembangan karier karyawan. decisions regarding employee career development.
Selain itu, Bank Ganesha juga melaksanakan program Furthermore, Bank Ganesha also implements a
pengembangan karier yang secara terbuka dan objektif career development program that transparently and
memberikan kesempatan bagi karyawan untuk memperoleh objectively provides opportunities for employees to
peningkatan jabatan. Program pengembangan karier obtain promotion. Career development programs are
dilaksanakan dengan mengacu pada kebutuhan keorganisasian implemented by referring to the Bank’s organizational
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Bank serta arah pengembangan usaha. Informasi terkait needs and business development directions. Information
promosi dan rotasi/mutasi di tahun 2023 diuraikan on promotions and rotations/transfers in 2023 is described
sebagai berikut: as follows:
Pria Wanita
Posisi Position
Male Female
Promosi 10 1 Promotion
Rotasi/Mutasi 9 2 Rotation/Transfer
Upah Minimum Regional Regional Minimum Wage
Kebijakan remunerasi yang dilaksanakan oleh Bank Ganesha The remuneration policy implemented by Bank Ganesha
menjamin terpenuhinya pemberian nominal upah yang layak guarantees the fulfillment of provision of a decent and
dan kompetitif, sesuai ketentuan dan standar penerapan competitive nominal wage, in accordance with applicable
yang berlaku. Penetapan tingkat upah bagi karyawan provisions and implementation standards. Determination
disesuaikan dengan posisi dalam struktur organisasi, of wage levels for employees is adjusted to the position in
tanpa membedakan gender. Pada tahun 2023, Bank telah the organizational structure, without distinguishing gender.
mematuhi ketentuan yang berlaku dalam pemberian upah In 2023, the Bank complied with the applicable provisions
minimum kepada para karyawan yang tercermin dari in providing minimum wages to employees which is
pemberian upah minimum yang lebih tinggi dari upah reflected in the provision of a minimum wage that is higher
minimum yang ditetapkan pemerintah daerah setempat. than the minimum wage set by the local government.
Fasilitas Penunjang Kesejahteraan Karyawan Employee Welfare Supporting Facilities
Selain remunerasi, Bank Ganesha juga menyediakan berbagai In addition to remuneration, Bank Ganesha also provides
fasilitas penunjang untuk meningkatkan kesejahteraan various supporting facilities to improve employee welfare in
karyawan dengan proporsi yang sama berdasarkan posisinya the same proportion, based on position in the organizational
dalam struktur organisasi yang diberikan kepada semua structure, which is given to all employees regardless of
karyawan tanpa membedakan gender, yaitu: gender, as follows:
1. BPJS Kesehatan; 1. BPJS Health;
2. BPJS Ketenagakerjaan, meliputi jaminan kecelakaan 2. BPJS Employment, including occupational accident
kerja, jaminan kematian, jaminan hari tua, dan jaminan insurance, death security, old age insurance, and pension
pensiun; insurance;
3. Asuransi kesehatan, meliputi rawat inap, rawat jalan, 3. Health insurance, including inpatient, outpatient, dental
rawat gigi, dan kacamata. care, and glasses.
Kesehatan dan Keselamatan Kerja Occupational Health and Safety
Lingkungan Bekerja yang Layak dan Aman Decent and Safe Work Environment
Bank Ganesha senantiasa berkomitmen untuk menyediakan Bank Ganesha is always committed to providing a
tempat kerja yang layak dan aman bagi karyawan agar dapat decent and safe workplace for employees so they can
bekerja dengan produktif, serta terhindar dari berbagai work productively, and avoid various possibilities
kemungkinan terjangkit penyakit ataupun kecelakaan kerja. of contracting illnesses or occupational accidents.
Secara berkala, Bank melakukan penilaian risiko di tempat Periodically, the Bank carries out risk assessments in the
kerja dan memberikan pelatihan keselamatan kepada workplace and provides safety training to employees,
karyawan, termasuk pelatihan untuk petugas pemadam including training for firefighters and first aid workers.
kebakaran dan pertolongan pertama. Bank juga menjalankan The Bank also runs a health insurance program through
program jaminan kesehatan melalui layanan asuransi dan insurance services and regular health checks for all
pengecekan kesehatan bagi seluruh karyawan secara rutin. employees.
Pendidikan dan/atau Pelatihan Education and/or Training
Bank Ganesha mengembangkan kompetensi karyawan Bank Ganesha develops employee competencies to
untuk mendukung pemenuhan tugas dan tanggung jawab support the fulfillment of duties and responsibilities.
kerjanya. Pengembangan kompetensi dilakukan dalam Competency development is carried out in the form of
bentuk penyertaan karyawan dalam kegiatan pelatihan soft employee participation in soft skills and technical skills
PT Bank Ganesha Tbk
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skill dan technical skill, baik yang dilaksanakan oleh internal training prgorams, held internally or externally. Employee
maupun eksternal. Keikutsertaan karyawan tersebut dengan participation is considered based on training materials that
mempertimbangkan materi pelatihan yang sesuai dengan suit each position’s needs. The following is information
kebutuhan masing-masing jabatan. Berikut informasi of education and/or training attended by employees
pendidikan dan/atau pelatihan yang diikuti karyawan selama in 2023:
tahun 2023:
Jumlah Karyawan yang
Jabatan Jumlah Kegiatan Mengikuti Pelatihan
Position Number of Activities Number of Employees
Participating in Training
Soft Skill
President Directorate 19 24
Vice President Directorate 8 8
Commercial Directorate 19 31
Compliance & Risk Directorate 8 8
Finance & Treasury Directorate 11 11
Operation & Network Directorate 28 42
Technical Skill
President Directorate 214 461
Vice President Directorate 120 265
Commercial Directorate 106 258
Compliance & Risk Directorate 77 99
Finance & Treasury Directorate 85 113
Operation & Network Directorate 388 873
Total 1.083 2.193
Biaya / Cost Rp3.336.638.759,-
Rata-Rata Waktu Pelatihan (Jam) / Average Training Time (Hours) 16,76
Keterangan / Remark:
Setiap karyawan dapat mengikuti lebih dari satu program pengembangan kompetensi, termasuk karyawan yang baru bergabung dan/atau telah selesai kontrak. /
Each employee can take part in more than one competency development program, including employees who have just joined and/or have completed their contracts.
Tingkat Kecelakaan Kerja Occupational Accident Rate
Selama 3 tahun terakhir, tidak terdapat kasus kecelakaan In the last 3 years, there were no occupational accident
kerja yang terjadi di Bank Ganesha. Hal tersebut merupakan cases that occurred at Bank Ganesha. This is the impact of
dampak dari komitmen Bank dalam menyediakan lingkungan the Bank’s commitment to providing a decent and safe work
kerja yang layak dan aman. environment.
Tingkat Perputaran Karyawan Employee Turnover Rate
Demi menjaga keterikatan karyawan dan mengurangi tingkat To maintain employee engagement and reduce employee
perputaran karyawan, Bank Ganesha mengelola karyawan turnover rates, Bank Ganesha manages employees in a well
dengan baik agar tidak mengganggu produktivitas kerja manner so as not to disrupt overall work productivity. In
secara menyeluruh. Pada tahun 2023, tingkat perputaran 2023, employee turnover rate was 10.66%, lower than that
karyawan sebesar 10,66% lebih rendah dibandingkan tahun of the previous year at 11.00%.
sebelumnya sebesar 11,00%.
Sarana Pengaduan Karyawan Employee Complaint Channel
Laporan masalah atau konflik ketenagakerjaan dapat Reports of employment problems or conflicts can be submitted
disampaikan ke bagian Sumber Daya Manusia. Setiap to the Human Resources department. Every report received will
laporan yang diterima akan diproses dan ditindaklanjuti be processed and followed up properly and professionally. In
dengan baik dan profesional. Dalam 3 tahun terakhir, Bank the last 3 years, Bank Ganesha did not receive any complaints
Ganesha tidak mendapatkan laporan pengaduan terkait on employment issues.
masalah ketenagakerjaan.
PT Bank Ganesha Tbk
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Kebersamaan Hari Pelanggan Nasional
National Customer Day Celebration
Rencana Strategi Pengembangan SDM Tahun 2024 HR Development Strategy Plan for 2024
Untuk mendukung pertumbuhan bisnis di tahun 2024, To support business growth in 2024, HR development
adapun strategi pengembangan SDM yang akan dilakukan strategies to be implemented are as follows:
yaitu sebagai berikut:
1. Mengembangkan man power planning (MPP) yang 1. Developing manpower planning (MPP), which includes
meliputi rekrutmen, jenjang karier, grading, sistem recruitment, career path, grading, performance
penilaian kinerja, reward & punishment, serta perencanaan assessment system, reward & punishment, and HR
dan pengembangan SDM, dalam rangka pengembangan planning and development, in order to develop HR
kompetensi SDM sesuai kebutuhan bisnis; competency according to business needs;
2. Meningkatkan kompetensi SDM sesuai dengan tuntutan 2. Improving HR competence in accordance with the
tugas dan tanggung jawab, melalui pelatihan dan demands of duties and responsibilities, through
pendidikan yang berkesinambungan; continuous training and education;
3. Mengembangkan SDM yang mampu beradaptasi 3. Developing human resources who are able to adapt to
terhadap berbagai perubahan khususnya perubahan various changes, particularly changes towards banking
ke arah digitalisasi perbankan, antara lain dengan digitalization, among others by recruiting new talents
melakukan rekrutmen talenta baru yang memiliki with capabilities in digital field; and
kapabilitas di bidang digital; dan
4. Mengembangkan digitalisasi proses dan infrastruktur 4. Developing digitalization of processes and infrastructure
yang mampu mendukung HR management. capable of supporting HR management.
Kontribusi terhadap Masyarakat Contribution to Society
Dampak Operasi terhadap Masyarakat Sekitar Impact of Operations on Local Communities
Secara umum, pengelolaan usaha Bank tidak menimbulkan In general, the management of the Bank’s business does not
dampak negatif kepada masyarakat. Namun, kehadiran have a negative impact on society. However, the presence of
produk Bank dan kegiatan tanggung jawab sosial the Bank’s products and social responsibility activities have
perusahaan memberikan dampak positif serta manfaat bagi a positive impact on and benefits for the general public. The
masyarakat umum. Dampak positif yang dapat dirasakan positive impact that can be felt by the community around
masyarakat di sekitar Bank adalah terbukanya lapangan the Bank is the opening of employment opportunities by
kerja dengan mengikuti proses rekrutmen Bank Ganesha. participating in Bank Ganesha’s recruitment process.
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Kebersamaan Hari Batik
Batik Day Celebration
Selain itu, keberadaan Bank juga membuka peluang bagi Furthermore, the Bank’s existence also opens opportunities
pelaku usaha lokal untuk menjadi pemasok barang dan for local business actors to become suppliers of goods and
jasa yang dibutuhkan Bank. Dengan adanya dampak services needed by the Bank. Such positive impact will open
positif tersebut, maka akan membuka peluang terjadinya opportunities for an increase in the living standard and
peningkatan taraf hidup dan perekonomian masyarakat economy of the local community. In addition to opening
setempat. Selain membuka lapangan kerja dan membuka employment opportunities and opportunities for local
peluang para pengusaha lokal menjadi pemasok, manfaat entrepreneurs to become suppliers, the benefits of Bank
atas keberadaan Bank Ganesha juga dirasakan masyarakat Ganesha’s existence are also felt by the community through
melalui penerapan berbagai program kegiatan sebagai the implementation of various activity programs as the
implementasi tanggung jawab sosial perusahaan. implementation of corporate social responsibility.
Penggunaan Tenaga Kerja Lokal Use of Local Labor
Bank Ganesha mendukung penggunaan masyarakat yang Bank Ganesha supports to recruit communities around
berada di wilayah operasional untuk menjadi karyawan, the operational areas as employees, in accordance with
sesuai kompetensi yang dibutuhkan dan sesuai dengan the required competencies and the applicable laws and
peraturan perundang-undangan yang berlaku. Kebijakan regulations. This policy is the Bank’s manifestation to help
ini menjadi bentuk tindakan Bank untuk turut mendorong encourage economic growth and improvement in local
pertumbuhan dan perbaikan ekonomi masyarakat lokal. communities. As the number of Bank employees increases
Seiring dengan meningkatnya jumlah karyawan Bank every year, the proportion of local labors continues to
setiap tahun, maka proporsi tenaga kerja lokal pun terus increase.
bertambah.
Program Pengembangan dan Pemberdayaan Community Development and Empowerment
Masyarakat Program
Bank Ganesha menyelenggarakan program tanggung jawab Bank Ganesha organizes a corporate social responsibility
sosial perusahaan yang bertujuan untuk mengembangkan dan program aimed at developing and empowering the
memberdayakan masyarakat sekitar. Program ini mencakup surrounding communities. This program includes activities
kegiatan seperti edukasi keuangan, pelibatan masyarakat di such as financial education, community involvement
Bank, pemberian sumbangan, dan berbagai inisiatif lainnya in the Bank, donations, and various other initiatives
yang dijelaskan sebagai berikut: which are explained as follows:
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Tanggal Kegiatan Pengembangan dan Pemberdayaan Masyarakat Penyelenggara
Date Community Development and Empowerment Activity Organizer
2023
15 April 2023 Sumbangan kepada fakir miskin dalam rangka bulan Ramadhan 1444 H Masjid Jami' Batu Ceper dan Masjid Taman Firdaus
April 15, 2023 Donation to the poor in Ramadan month 1444 H Batu Ceper Jami' Mosque and Taman Firdaus Mosque
Sumbangan Turnamen Golf Amal PIISEI 2023: Sehat Jiwa Raga dan Peduli
Persatuan Isteri Ikatan Sarjana Ekonomi Indonesia
11 Juni 2023 kepada Sesama
Association of Wives of Indonesian Economics
June 11, 2023 Donation to PIISEI Charity Golf Tournament 2023: Healthy Body and Soul and
Scholars Association
Caring for Others
29 Juni 2023 Pembelian hewan kurban Hari Raya Iduladha 1444 H sebanyak 2 ekor kambing Masjid Jami' Batu Ceper
June 29, 2023 Purchase of 2 goats for sacrifice for Eid al-Adha 1444 H Batu Ceper Jami' Mosque
Bergerak Bersama dalam Satu Visi (dirangkaikan dengan kegiatan CSR
21 dan 23 Juli 2023 Penanaman Bibit Pohon)
MNC Guna Usaha
July 21 and 23, 2023 Moving Together in One Vision (coupled with CSR activity of Planting Tree
Seedlings)
Total Kegiatan 4 kegiatan
Total Activities 4 activities
Total Biaya Kegiatan
Rp55.491.500,-
Total Activity Costs
2022
Total Kegiatan 9 kegiatan
Total Activities 9 activities
Total Biaya Kegiatan
Rp100.952.000,-
Total Activity Costs
2021
Total Kegiatan 12 kegiatan
Total Activities 12 activities
Total Biaya Kegiatan
Rp83.160.000,-
Total Activity Costs
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Literasi dan Inklusi Keuangan Financial Literacy and Inclusion
Bank menyadari bahwa pemahaman masyarakat terhadap The Bank realizes that public understanding of
layanan perbankan masih perlu ditingkatkan. Oleh karena banking services still needs to be improved. As such,
itu, Bank berkomitmen untuk mendukung upaya pemerintah the Bank is committed to supporting the government’s
dalam meningkatkan literasi dan inklusi keuangan initiative to increase public financial literacy and
masyarakat sesuai dengan Peraturan Otoritas Jasa Keuangan inclusion pursuant to Financial Services Authority
No. 3 Tahun 2023 tentang Peningkatan Literasi dan Inklusi Regulation No. 3 of 2023 on Enhancing Financial Literacy
Keuangan di Sektor Jasa Keuangan bagi Konsumen dan and Inclusion in the Financial Services Sector for
Masyarakat. Tujuan dari program ini adalah agar masyarakat Consumers and Communities. The aim of this program
dapat memahami lebih baik tentang produk dan jasa is to help people understand better about banking
perbankan serta manfaatnya. products, services, and their benefits.
Selain itu, Bank Ganesha juga menerapkan peraturan Furthermore, Bank Ganesha also applies regulations of
Undang-Undang No. 4 Tahun 2023 tentang Pengembangan Law No. 4 of 2023 on Financial Sector Development and
dan Penguatan Sektor Keuangan. Peraturan ini dimaksudkan Strengthening. This regulation is intended to encourage
untuk mendorong kontribusi sektor keuangan bagi financial sector contribution to inclusive, sustainable, and
pertumbuhan ekonomi yang inklusif, berkelanjutan, dan equitable economic growth in order to improve people’s
berkeadilan guna meningkatkan taraf hidup masyarakat, living standards, reduce economic inequality, and create a
mengurangi ketimpangan ekonomi, dan mewujudkan prosperous, advanced, and dignified Indonesia.
Indonesia yang sejahtera, maju, dan bermartabat.
Kaleidoskop Literasi dan Inklusi Keuangan Financial Literacy and Inclusion Kaleidoscope
Maret / March
8-27
Literasi Keuangan untuk Perempuan
Financial Literacy for Women
Bank Ganesha memberikan literasi keuangan yang dikhususkan kepada gender perempuan, dengan
berbagai profesi.
Bank Ganesha provides financial literacy specifically for women, in various professions.
Juni / June
19-30
Literasi Keuangan untuk Gen Z
Financial Literacy for Gen Z
Bank Ganesha menyampaikan literasi keuangan yang dikhususkan kepada kaum Gen Z, yakni Siklus
Kehidupan Keuangan, mulai dari mengumpulkan kekayaan sampai dengan mendistribusikan kekayaan.
Bank Ganesha delivers financial literacy, specifically for Gen Z, namely the Financial Life Cycle, starting
from accumulating wealth to distributing wealth.
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September / September
14-19
Literasi Keuangan untuk Peserta Pelaku UMKM
Financial Literacy for MSME Participants
Bank Ganesha melaksanakan edukasi produk/layanan keuangan yang disosialisaikan dalam webinar
yang diadakan oleh SMESCO.
Bank Ganesha held financial product/service education programs, disseminated in webinar held by
SMESCO.
Oktober / October
1-31
Bulan Inklusi Keuangan
Financial Inclusion Month
Bank Ganesha mendukung inklusi keuangan dengan promo menarik untuk meningkatkan minat
masyarakat terhadap produk/layanan keuangan, serta terus mengadakan kerja sama strategis untuk
memperluas akses keuangan untuk masyarakat.
Bank Ganesha supported financial inclusion by organizing attractive promotions to increase community
interest in financial products/services, and constantly holding strategic cooperation to expand financial
access for the community.
5-15
Quiz Keuangan dalam Rangka Bulan Inklusi Keuangan
Financial Quiz in the Commemoration of Financial Inclusion Month
Bank Ganesha melaksanakan edukasi produk/perencanaan layanan keuangan dalam event SMESCO
Indonesia Digital Meetup.
Bank Ganesha carried out product education/financial service planning at SMESCO Indonesia Digital
Meetup.
Selain itu, pada tahun 2023, Bank juga mengadakan kegiatan Furthermore, in 2023, the Bank also held Bank Goes to
Bank Goes to School di beberapa sekolah yaitu, SMA Citra School events in several schools, namely, Citra Kasih High
Kasih, SMPK Rahmani II, SMPK Ketapang I, SMAK Bintang School, SMPK Rahmani II, SMPK Ketapang I, SMAK Bintang
Kejora, SMPK Gloria 2, dan SMK Karmel. Dalam kegiatan Kejora, SMPK Gloria 2, and Karmel Vocational School. In
tersebut, Bank Ganesha memberikan edukasi keuangan such activities, Bank Ganesha provided financial education
tentang manfaat dan pentingnya budaya menabung sejak about the benefits and importance of a culture of saving
dini untuk para pelajar. from the students’ early age.
Sarana Pengaduan Masyarakat Community Complaint Channel
Bank Ganesha saat ini belum secara spesifik menyediakan Currently, Bank Ganesha has not specifically provided a
sarana pengaduan bagi pemangku kepentingan, khususnya complaint channel for stakeholders, particularly for the
masyarakat sekitar untuk menyampaikan laporan pengaduan surrounding community, to file complaints on social activities
terkait kegiatan sosial kemasyarakatan yang bertentangan that are contrary to values, norms, and laws and regulations.
dengan nilai, norma, dan peraturan perundang-undangan. In 2023, the Bank did not receive grievances or complaints
Pada tahun 2023, Bank tidak menerima pengaduan atau from the community regarding the implementation
keluhan dari masyarakat terkait pelaksanaan program of social programs.
sosial kemasyarakatan.
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Pengelolaan Hubungan dengan Relationship Management with
Mitra Usaha Business Partners
Hubungan dengan Pemasok Relationship with Suppliers
Bank Ganesha berupaya membangun hubungan kerja Bank Ganesha strives to build transparent and profitable
sama yang transparan dan menguntungkan dengan mitra cooperative relationships with business partners pursuant
usaha sesuai dengan kontrak kerja sama yang disepakati. to the agreed cooperation contracts. In establishing
Dalam menjalin kerja sama, Bank Ganesha memperhatikan cooperation, Bank Ganesha pays attention to several
beberapa hal penting, yakni: important matters as follows:
1. Melaksanakan proses seleksi mitra usaha secara adil, 1. Carry out a fair business partner selection process, free
bebas dari unsur korupsi, kolusi, dan nepotisme; from elements of corruption, collusion, and nepotism;
2. Melaksanakan ketentuan yang telah disepakati bersama; 2. Implement the provisions mutually agreed upon;
3. Melakukan evaluasi kinerja bersama; dan 3. Conduct joint performance evaluations; and
4. Menjaga kesehatan dan keselamatan kerja pemasok di 4. Maintain the occupational health and safety of suppliers
wilayah operasional Bank. in the Bank’s operational areas.
Bank Ganesha juga berupaya untuk melibatkan mitra kerja Bank Ganesha also seeks to involve local partners as a form of
lokal sebagai bentuk dukungan Bank terhadap pertumbuhan Bank’s support for the community’s economic growth. The Bank
perekonomian masyarakat. Bank mendefinisikan mitra defines local work partners as partners with same domicile
kerja lokal sebagai mitra yang memiliki kesamaan domisili as the Bank’s business location.
dengan lokasi usaha Bank.
Mewujudkan Kepedulian terhadap Lingkungan Hidup
Realizing Concern for the Environment
Pembiayaan dengan Pertimbangan Aspek Financing with Environmental
Lingkungan Hidup Aspect Consideration
Produk kegiatan usaha berkelanjutan merupakan salah satu Sustainable business activity products are one of the
inisiatif berkaitan dengan lingkungan hidup yang dilakukan initiatives related to the environment carried out by the
oleh Bank. Melalui produk ini, Bank memberikan kredit Bank. Through such product, the Bank provides consumer
kepada nasabah dengan memperhatikan pengelolaan loans by paying attention to environmental management.
lingkungannya. Khusus bagi debitur dan calon debitur yang Especially for debtors and prospective debtors with business
memiliki kegiatan usaha yang bersinggungan langsung activities that are in direct contact with environment
dengan lingkungan atau sifatnya mengurangi sumber daya or reduce natural resources, they are required to have
alam, maka wajib memiliki dan melaporkan salinan dokumen and report a copy of the environmental impact analysis
analisis mengenai dampak lingkungan (AMDAL) sebagai (AMDAL) document as a condition for the loans application
syarat disetujuinya pengajuan kredit. Berikut informasi approval. The following is information on bank loans
penyaluran kredit Bank dengan mempertimbangkan aspek distribution with due observance of the environmental
lingkungan hidup dan sosial: and social aspects:
(dalam jutaan Rupiah / in million Rupiah)
2023 2022 2021*
Sektor Lapangan Usaha Business Sector
Rp Rp Rp
Usaha Mikro, Kecil, dan Menengah (UMKM) 590.204 502.384 123.960 Micro, Small, and Medium Enterprises (MSMEs)
Pengelolaan Sumber Daya Alam Hayati dan
41.086 - - Management of Biodiversity and Sustainable Land Use
Penggunaan Lahan yang Berkelanjutan
Transportasi Ramah Lingkungan 150 - - Environmentally Friendly Transportation
Kegiatan Usaha dan/atau Kegiatan Lain yang Business Activities and/or Other Environmentally
40.291 - -
Berwawasan Lingkungan Lainnya Friendly Activities
* Setelah reklasifikasi / After reclassification
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Penggunaan Material yang Ramah Lingkungan Use of Environmentally Friendly Materials
Kegiatan operasional Bank Ganesha tidak banyak Bank Ganesha’s operational activities do not use many
menggunakan bahan baku, selain untuk keperluan administrasi raw materials, other than for administrative and office
dan perkantoran. Meskipun demikian, Bank tetap menaruh purposes. However, the Bank continues to pay attention
pertimbangan pada penggunaan material yang ramah to the use of environmentally friendly materials for office
lingkungan dari peralatan dan perlengkapan kantor. Bank pun equipment and supplies. The Bank also encourages all
mendorong seluruh karyawan untuk mengurangi penggunaan employees to reduce the use of single-use materials,
material sekali pakai yang tidak dapat didaur ulang sebagai unable to be recycled, as an effort to reduce the waste
salah satu upaya untuk mengurangi volume timbunan sampah volume piled up in landfills. To support this campaign,
di tempat pembuangan akhir. Untuk mendukung kampanye the Bank carries out the following programs:
ini, Bank melakukan program-program:
Program Penerapan
Program Implementation
Penghematan atau pengurangan penggunaan sampah Mengganti penyediaan air minum kemasan dengan menyediakan gelas/tumbler, pemakaian kertas
plastik dan/atau kertas bekas sesuai kebutuhan, dan memaksimalkan penyimpanan dokumen dalam bentuk soft copy.
Saving or reducing the use of plastic and/or paper waste Replacing bottled drinking water with glasses/tumblers, using used paper as needed, and maximizing
document storage in soft copy form.
Penggunaan kantong/goodie bag ramah lingkungan Menggunakan program kantong/goodie bag ramah lingkungan dalam berbagai kegiatan acara
Using eco-friendly goodie bags maupun sebagai merchandise/barang promosi ke nasabah.
Using environmentally friendly goodie bag programs in various events and as merchandise/
promotional items to customers.
Pembuatan kampanye melalui poster/e-mail terkait Melakukan kampanye secara rutin.
dengan upaya pelestarian lingkungan Carrying out regular campaigns.
Creating campaigns through posters/e-mail related to
environmental conservation efforts
Penerapan budaya Ringkas, Rapi, Resik, Rawat, Rajin (5R) Menerapkan budaya 5R dalam lingkungan kerja, meliputi:
Implementation of Concise, Neat, Clean, Caring, Diligent • Ringkas (memilah antara barang yang diperlukan dengan yang tidak diperlukan);
(5R) culture • Rapi (menata barang yang diperlukan pada tempat yang memudahkan untuk segera mengambil
barang tersebut);
• Resik (menjaga lingkungan kerja dan seluruh barang dalam keadaan baik dan bersih);
• Rawat (memelihara lingkungan yang sudah bersih dan rapi sepanjang waktu); dan
• Rajin (membuat ringkas, rapi, resik, rawat sebelumnya di atas menjadi suatu kebiasaan untuk
pengembangan yang berkelanjutan).
Implementings a 5R culture in the work environment, including:
• Concise (sort between necessary and unnecessary items);
• Neat (organize the items needed in a place that makes it easy to immediately pick up the item);
• Clean (keep the work environment and all items in a good and clean condition);
• Caring (maintain a clean and tidy environment at all times); and
• Diligent (make concise, neat, clean, caring above a habit for sustainable development).
Penggunaan Energi Energy Use
Energi yang digunakan oleh Bank Ganesha untuk mendukung Energy used by Bank Ganesha to support its operations
operasionalnya terdiri dari listrik dan bahan bakar minyak. Listrik consists of electricity and fuel oil. Electricity is used for
digunakan untuk peralatan elektronik, pendingin ruangan, electronic equipment, air conditioning, lighting, and
penerangan, dan kebutuhan lift. Sementara itu, bahan bakar elevator needs. Meanwhile, fuel oil is used for operational
minyak digunakan untuk kendaraan operasional. Beberapa vehicles. Some efforts carried out to save energy include:
upaya penghematan energi yang dilakukan antara lain:
1. Mematikan lampu dan peralatan elektronik yang sedang 1. Turn off lights and electronic equipment when not in use;
tidak digunakan;
2. Menggunakan lampu light emitting diode (LED) yang 2. Use light emitting diode (LED) lamps which are more
lebih hemat energi; energy efficient;
3. Melakukan pencatatan atas pembelian bahan bakar minyak 3. Make a record of the purchase of fuel for each car so
setiap mobil agar dapat diketahui dan dibandingkan that it can be identified and compared with other routes
dengan rute yang ditempuh; dan taken; and
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4. Mengurangi rapat secara tatap muka dan mengganti 4. Reduce face-to-face meetings and replace them with online
dengan rapat online untuk mengurangi penggunaan bahan meetings to reduce the use of fuel for transportation.
bakar alat transportasi.
Jumlah dan Intensitas Energi yang Digunakan Amount and Intensity of Energy Used
Informasi penggunaan energi listrik Bank Ganesha selama Information on electrical energy use at Bank Ganesha in the
3 tahun terakhir ditunjukkan sebagai berikut: last 3 years is shown as follows:
Satuan
Uraian 2023 2022 2021 Description
Unit
kWh 740.323 688.737 732.271
Listrik Electricity
gigajoule 2.665,16 2.479,45 2.636,18
liter 8.312 11.054 6.093
Bahan Bakar Minyak Fuel Oil
gigajoule 334,13 444,34 244,92
Total Penggunaan Energi gigajoule 2.999,29 2.923,80 2.881,10 Total Energy Use
jutaan Rupiah
Pendapatan Bunga 592.752 433.413 317.228 Interest Income
million Rupiah
Intensitas Penggunaan Energi gigajoule/jutaan Rupiah Energy Use Intensity to
0,00506 0,00675 0,00908
terhadap Pendapatan Bunga gigajoule/million Rupiah Interest Income
Efisiensi Penggunaan Energi gigajoule/jutaan Rupiah Energy Use Efficiency to
0,00169 0,00234 (0,00092)
terhadap Pendapatan Bunga gigajoule/million Rupiah Interest Income
Pengendalian Emisi Emission Control
Bank Ganesha menghasilkan emisi dari penggunaan energi. Bank Ganesha generates emissions from the energy use. To
Untuk mengevaluasi dampaknya pada lingkungan, Bank evaluate its impact on environment, the Bank periodically
secara berkala melakukan pengukuran, sehingga dapat carries out measurements, so as to consider efforts to
mempertimbangkan upaya untuk mengurangi emisi. reduce emissions. In efforts to reduce emissions, the Bank
Beberapa upaya mengurangi emisi, Bank melakukan has carried out various initiatives by:
berbagai inisiatif dengan cara:
1. Melakukan penanaman pohon serta tanaman hias di 1. Planting trees and ornamental plants in various areas of
berbagai area Bank guna meningkatkan jumlah oksigen the Bank to increase the amount of oxygen produced,
yang dihasilkan, penyerapan terhadap debu, dan absorb dust, and minimize noise;
meminimalisir kebisingan;
2. Mengimbau karyawan untuk menggunakan transportasi 2. Encouraging employees to use public transportation,
umum, seperti bus atau angkutan umum lainnya; dan such as buses or other public transportation; and
3. Memaksimalkan efektivitas penggunaan kendaraan, 3. Maximizing the effectiveness of vehicle use, including for
termasuk bagi karyawan yang akan melakukan employees who will be on business trips out of town.
perjalanan dinas ke luar kota.
Jumlah dan Intensitas Emisi yang Dihasilkan Amount and Intensity of Generated Emissions
Informasi emisi yang dihasilkan Bank Ganesha selama 3 tahun Information on emissions generated by Bank Ganesha in the
terakhir ditunjukkan sebagai berikut: last 3 years is shown as follows:
Satuan
Uraian 2023 2022 2021 Description
Unit
Listrik TonCO2eq 695,90 647,41 688,33 Electricity
Bahan Bakar Minyak TonCO2eq 22,14 29,79 16,42 Fuel Oil
Total Emisi TonCO2eq 718,04 677,20 704,75 Total Emissions
jutaan Rupiah
Pendapatan Bunga 592.752 433.413 317.228 Interest Income
million Rupiah
Intensitas Emisi terhadap TonCO2eq/jutaan Rupiah Emission Intensity to
0,00121 0,00156 0,00222
Pendapatan Bunga TonCO2eq/million Rupiah Interest Income
Efisiensi Emisi terhadap TonCO2eq/jutaan Rupiah Emission Efficiency to
0,00035 0,00066 (0,00020)
Pendapatan Bunga TonCO2eq/million Rupiah Interest Income
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Penggunaan Air Water Usage
Bank Ganesha menggunakan air untuk kepentingan kantor Bank Ganesha uses water for office purpose such as
seperti kebutuhan sanitasi dan rumah tangga kantor. Air sanitation needs and office household. The water used by
yang digunakan Bank bersumber dari air dari Perusahaan the Bank comes from water from the Regional Drinking
Daerah Air Minum (PDAM). Beberapa upaya penghematan Water Company (PDAM). Some efforts carried out to save
air yang dilakukan antara lain: water include:
1. Menggunakan sensor keran otomatis untuk penggunaan 1. Using automatic faucet sensor for efficient use of water;
air secara efisien;
2. Meningkatkan kesadaran seluruh karyawan akan 2. Increasing awareness of all employees on the importance
pentingnya bijak dalam penggunaan air melalui brosur of being wise in the use of water through brochures or
atau imbauan yang telah dibuat di beberapa titik sumber appeals that have been made at several points of water
air (keran air); sources (water taps);
3. Melakukan pengecekan secara berkala terhadap kondisi 3. Regularly checking the condition of taps, showers,
keran, shower, toilet, dan meteran air, sehingga apabila toilets, and water meters, so that if there is damage,
ada kerusakan, dapat dihindari terjadinya kebocoran leaks which can waste water can be avoided.
yang dapat membuang-buang air.
Informasi terkait penggunaan air dalam 3 tahun terakhir Information on water usage in the last 3 years is disclosed
diungkapkan sebagai berikut: as follows:
Satuan
Uraian 2023 2022 2021 Description
Unit
Air m3 9.827 9.089 8.085 Water
jutaan Rupiah
Pendapatan Bunga 592.752 433.413 317.228 Interest Income
million Rupiah
Intensitas Penggunaan Air terhadap m3/jutaan Rupiah Intensity of Water Use on Interest
0,01658 0,02097 0,02549
Pendapatan Bunga m3/million Rupiah Income
Efisiensi Penggunaan Air terhadap m3/jutaan Rupiah Efficiency of Water Use on Interest
0,00439 0,00452 (0.00065)
Pendapatan Bunga m3/million Rupiah Income
Keanekaragaman Hayati Biodiversity
Bank Ganesha mendukung program ruang terbuka hijau di Bank Ganesha supports green open space program in the
lingkungan operasional, seperti melakukan penempatan operational environment, such as placing plant pots around
pot tanaman di sekitar kantor dan bekerja sama dengan the office and cooperating with building managers. To
pengelola gedung. Untuk mendukung keanekaragaman support biodiversity, planting and maintenance of plants is
hayati, dilakukan penanaman dan pemeliharaan tanaman carried out in a sustainable manner. In addition, the Bank
secara berkelanjutan. Selain itu, Bank tidak memiliki does not have offices or carry out operational activities
perkantoran ataupun melakukan kegiatan operasional di in locations that are of protected areas or areas with high
lokasi yang termasuk kawasan lindung atau kawasan dengan biodiversity outside the protected forest areas. Thus, there
keanekaragaman hayati tinggi di luar kawasan hutan lindung. is no significant impact from the Bank’s operation on
Dengan demikian, tidak terdapat dampak signifikan dari biodiversity, and protected types of animals and plants.
pengoperasian kegiatan usaha Bank terhadap keanekaragaman
hayati, jenis-jenis hewan dan tumbuhan yang dillindungi.
Pengelolaan Limbah Waste Management
Sebagai perusahaan yang berkomitmen pada kelestarian As a company committed to environmental sustainability,
lingkungan, Bank berupaya maksimal dalam mengurangi the Bank makes its utmost efforts to reduce waste
produksi limbah dengan menerapkan prinsip 3R, yaitu reduce, production by implementing 3R principles, namely
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reuse, dan recycle. Limbah yang dihasilkan Bank merupakan reduce, reuse and recycle. The waste generated by the
limbah domestik, yang sebagian besar di antaranya berupa Bank is domestic waste, most of which is paper waste. In
limbah kertas. Selain itu, Bank tidak menghasilkan limbah addition, the Bank does not produce waste which includes
yang termasuk bahan berbahaya dan beracun (B3). Bank hazardous and toxic waste (B3). The waste processing
juga tidak melakukan pengolahan limbah secara mandiri, is also not carried out by the Bank independently, but
melainkan dilakukan oleh pihak pengelola gedung. Oleh rather carried out by the building management. Therefore,
sebab itu, Bank tidak mencantumkan jumlah limbah dan the Bank does not include the amount of waste and
mekanisme pengelolaan dalam laporan ini. its management mechanisms in this report.
Namun demikian, secara umum limbah yang dihasilkan Bank However, in general, 21.43% of the waste generated by the
sebesar 21,43% telah didaur ulang oleh pihak pengelola Bank has been recycled by the building management.
gedung.
Tumpahan yang Terjadi Spills Occurring
Selama tahun 2023, tidak terdapat tumpahan limbah yang In 2023, there were no waste spills caused by the Bank
terjadi yang disebabkan oleh aktivitas Bank. activities.
Kampanye terkait Kepedulian Lingkungan Campaign related to Environmental
Hidup Concern
Selama tahun 2023, Bank Ganesha telah menggelar kampanye In 2023, Bank Ganesha held environmental care campaigns
peduli lingkungan hidup dengan kegiatan-kegiatan sebagai as follows:
berikut:
PT Bank Ganesha Tbk
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Januari Pakai tumbler untuk mendukung green lifestyle
January Use tumblers to support green lifestyle
Februari Makan tanpa sisa untuk mendukung zero waste lifestyle
February Eat without waste to support zero waste lifestyle
Maret Pakai air seperlunya
March Use water as necessary
April Pakai listrik seperlunya
April Use electricity as necessary
Mei Hemat kertas dengan memanfaatkan teknologi
May Save paper by utilizing technology
Juni Sortir sampah sesuai jenisnya
June Sort waste according to its type
Juli Mengurangi emisi dengan transportasi umum, kendaraan listrik, dan bike to work
July Reduce emissions with public transportation, electric vehicles, and bike to work
Agustus Pakai tissue seperlunya
August Use tissue as necessary
September Tips menghemat penggunaan kertas
September Tips for saving paper use
Oktober Pakai lunchbox untuk mengurangi pemakaian kemasan sekali pakai
October Use lunchboxes to reduce the use of single-use packaging
November Ayo tanam pohon di rumah
November Let's plant a tree at home
Desember Melestarikan gaya hidup ramah lingkungan dengan memakai reusable bag dan tumbler
December Maintain an environmentally friendly lifestyle by using reusable bags and tumblers
Sarana Pengaduan Masalah Lingkungan Complaint Channel for Environmental
Hidup Problem
Hingga saat ini, Bank belum memiliki saluran pengaduan Until now, the Bank does not have a specific complaint
khusus masalah lingkungan hidup, mengingat kegiatan channel for environmental issues, considering that the
usaha yang dijalankan tidak memiliki dampak langsung business activities carried out do not have a direct impact
pada keberlangsungan lingkungan hidup. Dalam 3 tahun on environmental sustainability. In the last 3 years,
terakhir, Bank juga tidak menerima laporan ataupun sanksi the Bank also did not receive any reports or sanctions
pelanggaran terkait masalah lingkungan hidup dari pihak for violations related to environmental issues from
yang berwenang. the authorities.
Biaya Lingkungan Hidup Environmental Costs
Bank belum secara spesifik melakukan pembiayaan untuk The Bank has not specifically financed environmental
kegiatan pengelolaan lingkungan hidup. Biaya pengelolaan management activities. The Bank’s environmental
lingkungan hidup Bank merupakan bagian yang tidak management costs are an integral part of the Bank’s
terpisahkan dari biaya operasional Bank. operational costs.
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Verifikasi Tertulis dari Pihak Independen
Written Verification from Independent Party
Laporan Keberlanjutan ini tidak diverifikasi oleh penyedia This Sustainability Report has not been verified by
jasa assurance eksternal. Meskipun demikian, Bank Ganesha an external assurance service provider. Nevertheless,
memastikan bahwa seluruh informasi yang disajikan dalam Bank Ganesha ensures that all information presented
Laporan Keberlanjutan ini bersifat akurat, faktual, dan benar. in this Sustainability Report is accurate, factual, and correct.
Tanggapan terhadap Umpan Balik
Laporan Keberlanjutan Tahun Sebelumnya
Response to Feedback from Previous Year’s Sustainability Report
Bank Ganesha tidak menerima tanggapan dan umpan Bank Ganesha did not receive any responses and
balik terhadap Laporan Keberlanjutan Tahun 2022. Namun feedback to the 2022 Sustainability Report. Nevertheless,
demikian, Bank Ganesha berupaya untuk menyempurnakan Bank Ganesha strives to refine the contents of the
isi Laporan Keberlanjutan Tahun 2023 sesuai dengan kinerja 2023 Sustainability Report pursuant to sustainability
keberlanjutan selama tahun pelaporan. performance during the reporting year.
PT Bank Ganesha Tbk
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Page 371
Tanggung Jawab Laporan Tahunan dan Laporan Keberlanjutan
Annual Report and Sustainability Report Responsibility
SURAT PERNYATAAN ANGGOTA DIREKSI DAN ANGGOTA DEWAN KOMISARIS TENTANG TANGGUNG JAWAB
ATAS LAPORAN TAHUNAN DAN LAPORAN KEBERLANJUTAN 2023 PT BANK GANESHA TBK
Statement of Members of the Board of Directors and the Board of Commissioners on the Responsibility
for the 2023 Annual Report and Sustainability Report of PT Bank Ganesha Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan We, the undersigned, hereby declare that all information
bahwa semua informasi dalam Laporan Tahunan dan in the Annual Report and Sustainability Report of
Laporan Keberlanjutan PT Bank Ganesha Tbk tahun 2023 PT Bank Ganesha Tbk for year 2023 has been fully contained
telah dimuat secara lengkap dan bertanggung jawab and we shall be fully responsible to the correctness of
penuh atas kebenaran isi Laporan Tahunan dan Laporan contents in the Annual Report and Sustainability Report of
Keberlanjutan ini. the Company.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, April 2024
Dewan Komisaris
Board of Commissioners
Marcello Theodore Taufik Lisawati
Presiden Komisaris Wakil Presiden Komisaris
President Commissioner Vice President Commissioner
Sudarto Trisna Chandra
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Direksi
Board of Directors
Lenny Sugihat
Presiden Direktur
President Director
Setiawan Kumala Agoes Roediyanto Suroso Arif Wicaksono
Direktur Direktur Direktur Direktur
Director Director Director Director
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Kriteria Penyampaian Laporan Tahunan Berdasarkan SEOJK
No. 16/SEOJK.04/2021
Criteria For Annual Report Submission Based on SEOJK
No. 16/SEOJK.04/2021
Kriteria Penjelasan Halaman
Criteria Explanation Page
KETENTUAN UMUM
GENERAL PROVISIONS
Laporan Tahunan disajikan dalam bentuk dokumen cetak dan dokumen elektronik. √
The Annual Report is presented in the form of printed documents and electronic documents.
Laporan Tahunan yang disajikan dalam bentuk dokumen cetak, dicetak pada kertas yang berwarna terang, berkualitas baik, berukuran A4, dijilid, √
dan dapat diperbanyak dengan kualitas yang baik.
The Annual Report is presented in hardcopy format, printed on bright colored paper, of good quality, A4 size, bound, and can be reproduced in good quality.
Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik, tabel, dan/atau diagram dengan mencantumkan judul dan/atau keterangan √
yang jelas, sehingga mudah dibaca dan dipahami.
The Annual Report can present information in the form of pictures, graphs, tables, and/or diagrams by including clear titles and/or descriptions,
so that they are easy to read and understand.
Laporan Tahunan yang disajikan dalam bentuk dokumen elektronik merupakan Laporan Tahunan yang dikonversi dalam portable document format (PDF). √
The Annual Report presented in the form of an electronic document is an Annual Report that is converted in portable document format (PDF).
ISI LAPORAN TAHUNAN
ANNUAL REPORT CONTENTS
Kilas Kinerja
Performance Highlights
Ikhtisar data keuangan penting memuat Informasi memuat antara lain: 8
informasi keuangan yang disajikan 1. Pendapatan/penjualan;
dalam bentuk perbandingan selama 2. Laba bruto;
3 (tiga) tahun buku atau sejak memulai 3. Laba (rugi);
usahanya jika Emiten atau Perusahaan 4. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non
Publik tersebut menjalankan kegiatan pengendali;
usahanya kurang dari 3 (tiga) tahun. 5. Total laba (rugi) komprehensif;
6. Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan
kepentingan non-pengendali;
7. Laba (rugi) per saham;
8. Jumlah aset;
9. Jumlah liabilitas;
10. Jumlah ekuitas;
11. Rasio laba (rugi) terhadap jumlah aset;
12. Rasio laba (rugi) terhadap ekuitas;
13. Rasio laba (rugi) terhadap pendapatan;
14. Rasio lancar;
15. Rasio liabilitas terhadap ekuitas;
16. Rasio liabilitas terhadap jumlah aset; dan
17. Informasi dan rasio keuangan lainnya yang relevan dengan perusahaan dan jenis industrinya.
Summary of important financial data Information includes, among others:
contains financial information presented 1. Revenue/sales;
in comparative form for 3 (three) financial 2. Gross profit;
years or since the business starts if the 3. Profit (loss);
Issuer or Public Company started its 4. Total profit (loss) attributable to owners of the parent entity and non-controlling interests;
business in less than 3 (three) years ago. 5. Total comprehensive profit (loss);
6. Total comprehensive profit (loss) attributable to owners of the parent entity and non-controlling
interests;
7. Earnings (loss) per share;
8. Total assets;
9. Total liabilities;
10. Total equity;
11. Profit (loss) to total assets ratio;
12. Profit (loss) to equity ratio;
13. Profit (loss) to revenue ratio;
14. Current ratio;
15. Liabilities to equity ratio;
16. Liabilities to total assets ratio; and
17. Information and other financial ratios that are relevant to the company and the type of industry.
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Kriteria Penjelasan Halaman
Criteria Explanation Page
Informasi Saham Informasi saham bagi Perusahaan Terbuka paling sedikit memuat: 12
1. Saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk
perbandingan selama 2 (dua) tahun buku terakhir, paling sedikit memuat:
a. Jumlah saham yang beredar;
b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan;
c. Harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat
saham dicatatkan; dan
d. Volume perdagangan pada bursa efek tempat saham dicatatkan.
Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan jika sahamnya tercatat di
bursa efek;
2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan pada saham, seperti
pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham
bonus, perubahan nilai nominal saham, penerbitan efek konversi, serta penambahan dan
pengurangan modal, informasi saham sebagaimana dimaksud pada angka 1) ditambahkan
penjelasan paling sedikit mengenai:
a. Tanggal pelaksanaan aksi korporasi;
b. Rasio pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham,
saham bonus, jumlah efek konversi yang diterbitkan, dan perubahan nilai nominal saham;
c. Jumlah saham beredar sebelum dan sesudah aksi korporasi;
d. Jumlah efek konversi yang dilaksanakan (jika ada); dan
e. Harga saham sebelum dan sesudah aksi korporasi;
3. Dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau pembatalan
pencatatan saham (delisting) dalam tahun buku, dijelaskan alas an penghentian sementara
perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting) tersebut; dan
4. Dalam hal penghentian sementara perdagangan saham (suspension) sebagaimana dimaksud
pada angka 3) dan/atau proses pembatalan pencatatan saham (delisting) masih berlangsung
hingga akhir periode laporan tahunan, dijelaskan tindakan yang dilakukan untuk menyelesaikan
penghentian sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan
saham (delisting) tersebut.
Share Information Information on shares for Public Companies at least contains:
1. Shares that have been issued for each quarter, presented in comparative form for the last 2 (two)
financial years, at least contain:
a. Number of outstanding shares;
b. Market capitalization based on the price on the stock exchange where the shares are listed;
c. The highest, lowest, and closing share prices based on the price on the stock exchange where
the shares are listed; and
d. Trading volume on the stock exchange where the shares are listed.
Information in letter b), letter c) and letter d) is only disclosed if the shares are listed on the stock
exchange;
2. In the event of a corporate action causing a change in shares, such as stock split, reverse stock,
share dividends, bonus shares, changes in the nominal value of shares, issuance of convertible
securities, as well as capital increase and decrease, share information as referred to in number 1)
shall be added with an explanation of at least:
a. The corporate action execution date;
b. Ratio of stock split, reverse stock, stock dividends, bonus shares, number of convertible
securities issued, and changes in share par value;
c. The number of outstanding shares before and after the corporate action;
d. The number of convertible securities executed (if any); and
e. Share prices before and after corporate actions;
3. In the event of temporary suspension of share trading and/or delisting of share in the financial
year, the reasons for the temporary suspension of share trading and/or delisting of share must be
explained; and
4. In the event of temporary suspension of share trading as referred to in number 3) and/or the process
of delisting of shares is still ongoing at the end of the annual report period, the actions taken to
resolve the temporary suspension of share trading and/or delisting of share must be explained.
PT Bank Ganesha Tbk
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Kriteria Penjelasan Halaman
Criteria Explanation Page
Laporan Direksi dan Dewan Komisaris
Report of the Board of Directors and Board of Commissioners
Laporan Direksi Laporan Direksi paling sedikit memuat uraian singkat mengenai: 32
1. Kinerja Emiten atau Perusahaan Publik, paling sedikit memuat:
a. Strategi dan kebijakan strategis Emiten atau Perusahaan Publik;
b. Peranan Direksi dalam perumusan strategi dan kebijakan strategis Emiten atau Perusahaan Publik;
c. Proses yang dilakukan Direksi untuk memastikan implementasi strategi Emiten atau Perusahaan
Publik;
d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan Emiten atau Perusahaan
Publik; dan
e. Kendala yang dihadapi Emiten atau Perusahaan Publik;
2. Gambaran tentang prospek usaha Emiten atau Perusahaan Publik; dan
3. Penerapan tata kelola Emiten atau Perusahaan Publik.
Board of Directors’ Report The Board of Directors’ report contains at least a brief description of:
1. Performance of Issuers or Public Companies, at least includes:
a. Issuer’s or Public Company’s strategy and strategic policies;
b. The role of the Board of Directors in formulating the strategy and strategic policies of the Issuer
or Public Company;
c. The process carried out by the Board of Directors to ensure the implementation of the Issuer’s
or Public Company’s strategy;
d. Comparison between the results achieved and those targeted by the Issuer or Public Company; and
e. Obstacles faced by Issuers or Public Companies;
2. An overview of the business prospects of the Issuer or Public Company; and
3. Implementation of Issuer or Public Company governance.
Laporan Dewan Komisaris Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai: 24
1. Penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten atau Perusahaan Publik,
termasuk pengawasan Dewan Komisaris dalam perumusan dan implementasi strategi Emiten atau
Perusahaan Publik yang dilakukan oleh Direksi;
2. Pandangan atas prospek usaha Emiten atau Perusahaan Publik yang disusun oleh Direksi; dan
3. Pandangan atas penerapan tata kelola Emiten atau Perusahaan Publik.
Board of Commissioners’ Report The Board of Commissioners’ report contains at least a brief description of:
1. Assessment of the Board of Directors’ performance regarding the management of the Issuer
or Public Company, including the Board of Commissioners’ oversight in the formulation and
implementation of the Issuer’s or Public Company’s strategy carried out by the Board of Directors;
2. Views on the business prospects of the Issuer or Public Company prepared by the Board of
Directors; and
3. Views on the implementation of governance of the Issuer or Public Company.
Profil Perusahaan
Company Profile
1. Nama Emiten atau Perusahaan Publik termasuk apabila terdapat perubahan nama, alasan perubahan, dan tanggal efektif perubahan nama 42
pada tahun buku.
1. Name of Issuer or Public Company including if there is a name change, reasons for the change, and the effective date of the name change in the
financial year.
2. Akses terhadap Emiten atau a. Alamat; 42
Perusahaan Publik termasuk kantor b. Nomor telepon;
cabang atau kantor perwakilan yang c. Alamat surat elektronik; dan
memungkinkan masyarakat dapat d. Alamat situs web.
memperoleh informasi mengenai
Emiten atau Perusahaan Publik.
2. Access to Issuers or Public Companies a. Address;
including branch offices or b. Phone number;
representative offices that enable the c. Electronic mail address; and
public to obtain information about d. Website address.
Issuers or Public Companies.
3. Riwayat singkat Emiten atau Perusahaan Publik. 43
3. Brief history of Issuer or Public Company.
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Kriteria Penjelasan Halaman
Criteria Explanation Page
4. Visi dan misi Emiten atau Perusahaan Publik serta budaya perusahaan (corporate culture) atau nilai-nilai perusahaan. 46
4. Issuer’s or Public Company’s vision and mission and corporate culture or corporate values.
5. Kegiatan usaha menurut anggaran dasar terakhir, kegiatan usaha yang dijalankan pada tahun buku, serta jenis barang dan/atau jasa yang 50
dihasilkan.
5. Business activities according to the latest articles of association, business activities carried out in the financial year, and types of goods and/or services
produced.
6. Wilayah operasional Emiten atau Perusahaan Publik; wilayah operasional merupakan wilayah atau daerah pelaksanaan kegiatan operasional 62
atau jangkauan dari kegiatan operasional perusahaan.
6. The operational area of the Issuer or Public Company; operational area is the area or region where the operational activities take place or the
coverage area of the company’s operational activities.
7. Struktur organisasi Emiten atau Perusahaan Publik dalam bentuk bagan, paling sedikit sampai dengan struktur 1 (satu) tingkat di bawah 64
Direksi termasuk komite di bawah Direksi (jika ada) dan komite di bawah Dewan Komisaris, disertai dengan nama dan jabatan.
7. The organizational structure of the Issuer or Public Company in the form of a chart, at least up to 1 (one) level below the Board of Directors including
committees under the Board of Directors (if any) and committees under the Board of Commissioners, accompanied by names and positions.
8. Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang berkaitan dengan penerapan keuangan berkelanjutan. 66
8. List of industry association memberships both on a national and international scale related to the implementation of sustainable finance.
9. Profil Direksi. a. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab; 71
b. Foto terbaru;
c. Usia;
d. Kewarganegaraan;
e. Riwayat pendidikan dan/atau sertifikasi;
f. Riwayat jabatan, meliputi informasi:
1) Dasar hukum pengangkatan sebagai anggota Direksi pada Emiten atau Perusahaan Publik
yang bersangkutan;
2) Rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Komisaris, dan/atau anggota
komite serta jabatan lainnya baik di dalam maupun di luar Emiten atau Perusahaan Publik.
Dalam hal anggota Direksi tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal
tersebut; dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik;
g. Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, pemegang saham
utama, dan pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu,
meliputi nama pihak yang terafiliasi. Dalam hal anggota Direksi tidak memiliki hubungan afiliasi,
maka Emiten atau Perusahaan Publik mengungkapkan hal tersebut; dan
h. Perubahan komposisi anggota Direksi dan alasan perubahannya. Dalam hal tidak terdapat
perubahan komposisi anggota Direksi, maka diungkapkan mengenai hal tersebut.
9. Board of Directors’ Profile. a. Name and position according to duties and responsibilities;
b. Latest photos;
c. Age;
d. Citizenship;
e. Educational history and/or certification;
f. Position history, including information on:
1) The legal basis of appointment as a member of the Board of Directors of the Issuer or Public
Company concerned;
2) Concurrent positions, as members of the Board of Directors, members of the Board of
Commissioners, and/or committee members as well as other positions inside and outside the
Issuer or Public Company. In the event that members of the Board of Directors do not have
concurrent positions, then this shall be disclosed; and
3) Work experience and time period inside and outside the Issuer or Public Company;
g. Affiliation with other members of the Board of Directors, members of the Board of Commissioners,
major and controlling shareholders, either directly or indirectly up to individual owners, including
names of affiliated parties. In the event that members of the Board of Directors have no affiliation,
then the Issuer or Public Company shall disclose this matter; and
h. Changes in the composition of members of the Board of Directors and reasons for the changes. In
the event that there is no change in the composition of the members of the Board of Directors, this
shall be disclosed.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Kriteria Penjelasan Halaman
Criteria Explanation Page
10. Profil Dewan Komisaris. a. Nama dan jabatan; 67
b. Foto terbaru;
c. Usia;
d. Kewarganegaraan;
e. Riwayat pendidikan dan/atau sertifikasi;
f. Riwayat jabatan, meliputi informasi:
1) Dasar hukum pengangkatan sebagai anggota dewan komisaris;
2) Dasar hukum pengangkatan pertama kali sebagai anggota dewan komisaris yang merupakan
komisaris independen pada emiten atau perusahaan publik yang bersangkutan;
3) Rangkap jabatan, baik sebagai anggota dewan komisaris, anggota direksi, dan/atau anggota
komite serta jabatan lainnya baik di dalam maupun di luar emiten atau perusahaan Publik.
Dalam hal anggota Dewan Komisaris tidak memiliki rangkap jabatan, maka diungkapkan
mengenai hal tersebut; dan
4) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau
Perusahaan Publik;
g. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, pemegang saham utama, dan
pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi
nama pihak yang terafiliasi; Dalam hal anggota Dewan Komisaris tidak memiliki hubungan
afiliasi, maka Emiten atau Perusahaan Publik mengungkapkan hal tersebut;
h. Pernyataan independensi komisaris independen dalam hal komisaris independen telah menjabat
lebih dari 2 (dua) periode; dan
i. Perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak
terdapat perubahan komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal
tersebut.
10. Board of Commissioners’ Profile. a. Name and position;
b. Latest photos;
c. Age;
d. Citizenship;
e. Educational history and/or certification;
f. Position history, including information on:
1) Legal basis of appointment as a member of the board of commissioners;
2) The legal basis for the first appointment as a member of the board of commissioners who is an
independent commissioner at the issuer or public company concerned;
3) Concurrent positions, as members of the board of commissioners, members of the board of
directors, and/or committee members as well as other positions inside and outside the issuer
or public company. In the event that members of the Board of Commissioners do not have
concurrent positions, then this shall be disclosed; and
4) Work experience and time period inside and outside the Issuer or Public Company;
g. Affiliation with other members of the Board of Commissioners, major and controlling
shareholders, either directly or indirectly up to individual owners, including names of affiliated
parties; In the event that members of the Board of Commissioners have no affiliation, the Issuer
or Public Company shall disclose this matter;
h. Statement of independency of the independent commissioner in the event that the independent
commissioner has served more than 2 (two) periods; and
i. Changes in the composition of members of the Board of Commissioners and reasons for changes. In
the event that there is no change in the composition of the members of the Board of Commissioners,
this shall be disclosed.
11. Dalam hal terdapat perubahan susunan anggota Direksi dan/atau anggota Dewan Komisaris yang terjadi setelah tahun buku berakhir sampai 77
dengan batas waktu penyampaian Laporan Tahunan, susunan yang dicantumkan dalam Laporan Tahunan adalah susunan anggota Direksi
dan/atau anggota Dewan Komisaris yang terakhir dan sebelumnya.
11. In the event that there is a change in the composition of members of the Board of Directors and/or members of the Board of Commissioners
that occurs after the end of the financial year until the deadline for submitting the Annual Report, the composition included in the Annual
Report is the last and previous composition of members of the Board of Directors and/or members of the Board of Commissioners.
12. Jumlah karyawan menurut jenis Pengungkapan informasi dapat disajikan dalam bentuk tabel. 351
kelamin, jabatan, usia, tingkat
pendidikan, dan status ketenagakerjaan
(tetap/kontrak) dalam tahun buku.
12. Number of employees by gender, Disclosure of information can be presented in tabular form.
position, age, educational level, and
employment status (permanent/
contract) in the financial year.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kriteria Penjelasan Halaman
Criteria Explanation Page
13. Nama pemegang saham dan a. Pemegang saham yang memiliki 5% (lima persen) atau lebih saham Emiten atau Perusahaan 80
persentase kepemilikan pada awal dan Publik;
akhir tahun buku. b. Anggota Direksi dan anggota Dewan Komisaris yang memiliki saham Emiten atau Perusahaan
Publik. Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak
memiliki saham, maka diungkapkan mengenai hal tersebut; dan
c. Kelompok pemegang saham masyarakat, yaitu kelompok pemegang saham yang masing-
masing memiliki kurang dari 5% (lima persen) saham Emiten atau Perusahaan Publik.
Informasi di atas dapat disajikan dalam bentuk tabel.
13. Name of shareholder and ownership a. Shareholders who own 5% (five percent) or more shares of the Issuer or Public Company;
percentage at the beginning and end b. Members of the Board of Directors and members of the Board of Commissioners who own shares
of the financial year. of Issuers or Public Companies. In the event that all members of the Board of Directors and/or all
members of the Board of Commissioners do not own shares, this shall be disclosed; and
c. Group of public shareholders, namely groups of shareholders who each own less than 5% (five
percent) of the shares of the Issuer or Public Company.
The above information can be presented in tabular form.
14. Persentase kepemilikan tidak Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki 81
langsung atas saham Emiten atau kepemilikan tidak langsung atas saham Emiten atau Perusahaan Publik, maka diungkapkan
Perusahaan Publik oleh anggota mengenai hal tersebut.
Direksi dan anggota Dewan
Komisaris pada awal dan akhir tahun
buku, termasuk informasi mengenai
pemegang saham yang terdaftar
dalam daftar pemegang saham
untuk kepentingan kepemilikan
tidak langsung anggota Direksi dan
anggota Dewan Komisaris.
14. Percentage of indirect ownership of In the event that all members of the Board of Directors and/or all members of the Board of
Issuer or Public Company shares by Commissioners do not have indirect ownership of shares of Issuer or Public Company, then this
members of the Board of Directors matter shall be disclosed.
and members of the Board of
Commissioners at the beginning and
end of the financial year, including
information regarding shareholders
who are registered in the
shareholders register for the benefit
of indirect ownership by members of
the Board of Directors and members
of the Board of Commissioners.
15. Jumlah pemegang saham dan a. Kepemilikan institusi lokal; 80
persentase kepemilikan per akhir tahun b. Kepemilikan institusi asing;
buku berdasarkan klasifikasi: c. Kepemilikan individu lokal; dan
d. Kepemilikan individu asing.
15. Number of shareholders and ownership a. Ownership of local institutions;
percentage at the end of the financial b. Ownership of foreign institutions;
year based on classification: c. Ownership of local individuals; and
d. Ownership of foreign individuals.
16. Informasi mengenai pemegang saham utama dan pengendali Emiten atau Perusahaan Publik, baik langsung maupun tidak langsung, sampai 81
kepada pemilik individu, yang disajikan dalam bentuk skema atau bagan.
16. Information regarding major and controlling shareholders of Issuers or Public Companies, either directly or indirectly, up to individual
owners, presented in the form of a schematic or chart.
17. Nama entitas anak, perusahaan Untuk entitas anak, ditambahkan informasi mengenai alamat entitas anak tersebut. 82
asosiasi, perusahaan ventura bersama
di mana Emiten atau Perusahaan
Publik memiliki pengendalian
bersama entitas (jika ada), beserta
persentase kepemilikan saham,
bidang usaha, total aset, dan status
operasi entitas anak, perusahaan
asosiasi, perusahaan ventura bersama.
17. Names of subsidiaries, associated For subsidiaries, information regarding the address of subsidiary is added.
companies, joint venture companies
where the Issuer or Public Company has
joint control of an entity (if any), along
with share ownership percentage, line
of business, total assets, and operating
status of subsidiaries, associated
companies, joint venture companies.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Kriteria Penjelasan Halaman
Criteria Explanation Page
18. Kronologis pencatatan saham, jumlah saham, nilai nominal, dan harga penawaran dari awal pencatatan hingga akhir tahun buku serta nama 82
bursa efek di mana saham Emiten atau Perusahaan Publik dicatatkan, termasuk pemecahan saham (stock split), penggabungan saham
(reverse stock), dividen saham, saham bonus, dan perubahan nilai nominal saham, pelaksanaan efek konversi, pelaksanaan penambahan
dan pengurangan modal (jika ada).
18. Chronology of share listing, number of shares, nominal value, and offering price from the beginning of listing to the end of the financial year
as well as the name of the stock exchange where the Issuer’s or Public Company’s shares are listed, including stock split, reverse stock, share
dividends, bonus shares, and changes in the nominal value of shares, exercise of convertible securities, capital increase and decrease (if any).
19. Informasi pencatatan efek lainnya selain efek sebagaimana dimaksud pada angka 18), yang belum jatuh tempo pada tahun buku paling sedikit 83
memuat nama efek, tahun penerbitan, tingkat suku bunga/imbal hasil, tanggal jatuh tempo, nilai penawaran, dan peringkat efek (jika ada).
19. Information on the listing of other securities besides the securities referred to in number 18), which have not yet matured in the financial year,
at least contains the name of the securities, year of issuance, interest/yield rate, maturity date, offering price, and securities rating (if any).
20. Informasi penggunaan jasa akuntan a. Nama dan alamat; 83
publik (AP) dan kantor akuntan publik b. Periode penugasan;
(KAP) beserta jaringan/asosiasi/ c. Informasi jasa audit dan/atau non audit yang diberikan;
aliansinya. d. Biaya jasa (fee) audit dan/atau non audit untuk masing-masing penugasan yang diberikan selama
tahun buku; dan
e. Dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk tidak memberikan jasa
non audit, maka diungkapkan mengenai informasi tersebut.
Pengungkapan informasi penggunaan jasa AP dan KAP beserta jaringan/asosiasi/aliansinya dapat
disajikan dalam bentuk tabel.
20. Information on the use of services a. Name and address;
from public accounting (AP) and b. Assignment period;
public accounting firm (KAP) and their c. Information on audit and/or non-audit services provided;
networks/associations/alliances. d. Audit and/or non-audit service fees for each assignment given during the financial year; and
e. In the event that the designated AP and KAP and their network/association/alliance do not
provide non-audit services, the information shall be disclosed.
Disclosure of information on the use of AP and KAP services and their networks/associations/
alliances can be presented in tabular form.
21. Nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP. 83
21. Names and addresses of capital market supporting institutions and/or professions other than AP and KAP.
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat analisis dan pembahasan mengenai laporan keuangan dan informasi penting lainnya dengan penekanan pada
perubahan material yang terjadi dalam tahun buku.
Management discussion and analysis contains discussion and analysis of financial statements and other important information with an emphasis on material
changes that occurred during the financial year.
1. Tinjauan operasi per segmen usaha a. Produksi, yang meliputi proses, kapasitas, dan perkembangannya; 98
sesuai dengan jenis industri Emiten b. Pendapatan/penjualan; dan
atau Perusahaan Publik. c. Profitabilitas.
1. Overview of operations per business a. Production, which includes process, capacity, and development;
segment according to the type of b. Revenue/sales; and
industry of the Issuer or Public Company. c. Profitability.
2. Kinerja keuangan komprehensif yang a. Aset lancar, aset tidak lancar, dan total aset; 100
mencakup perbandingan kinerja b. Liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas;
keuangan dalam 2 (dua) tahun c. Ekuitas;
buku terakhir, penjelasan tentang d. Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi)
penyebab adanya perubahan dan komprehensif; dan
dampak perubahan tersebut. e. Arus kas.
2. Comprehensive financial performance a. Current assets, non-current assets, and total assets;
which includes a comparison of financial b. Current liabilities, non-current liabilities, and total liabilities;
performance in the last 2 (two) financial c. Equity;
years, with explanation of causes of d. Revenue/sales, expenses, profit (loss), other comprehensive income, and total comprehensive
changes and impact of changes. profit (loss); and
e. Cash flows.
3. Kemampuan membayar utang atau kewajiban dengan menyajikan perhitungan rasio yang relevan. 110
3. Debt or liabilities service ability by presenting the calculation of relevant ratio.
4. Tingkat kolektibilitas piutang Emiten atau Perusahaan Publik dengan menyajikan perhitungan rasio yang relevan. 111
4. Receivables turnover ratio of the Issuer or Public Company by presenting calculation of relevant ratio.
5. Struktur modal (capital structure) dan kebijakan manajemen atas struktur modal (capital structure) tersebut disertai dasar penentuan 111
kebijakan dimaksud.
5. Capital structure and management policy on capital structure accompanied by the basis for determining the said policy.
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Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kriteria Penjelasan Halaman
Criteria Explanation Page
6. Bahasan mengenai ikatan yang material a. Tujuan dari ikatan tersebut; 114
untuk investasi barang modal. b. Sumber dana yang diharapkan untuk memenuhi ikatan tersebut;
c. Mata uang yang menjadi denominasi; dan
d. Langkah yang direncanakan Emiten atau Perusahaan Publik untuk melindungi risiko dari posisi
mata uang asing yang terkait.
6. Discussion on material commitments a. The purpose of the commitment;
for capital goods investment. b. The source of funds expected to fulfill the said commitment;
c. The currency; and
d. Steps planned by the Issuer or Public Company to protect against risks from related foreign
currency positions.
7. Bahasan mengenai investasi barang a. Jenis investasi barang modal; 114
modal yang direalisasikan dalam b. Tujuan investasi barang modal; dan
tahun buku terakhir. c. Nilai investasi barang modal yang dikeluarkan.
7. Discussion on capital goods investment a. Type of capital goods investment;
realized in the last financial year. b. The purpose of capital goods investment; and
c. The value of capital goods investment.
8. Informasi dan fakta material yang terjadi setelah tanggal laporan akuntan (jika ada). 117
8. Information and material facts that occurred after the date of the accountant’s report (if any).
9. Prospek usaha dari Emiten atau Perusahaan Publik dikaitkan dengan kondisi industri, ekonomi secara umum dan pasar internasional disertai 121
data pendukung kuantitatif dari sumber data yang layak dipercaya.
9. The business prospects of Issuers or Public Companies connected to industry conditions, the general economy and international markets
accompanied by quantitative supporting data from reliable data sources.
10. Perbandingan antara target/proyeksi a. Pendapatan/penjualan; 115
pada awal tahun buku dengan hasil b. Laba (rugi);
yang dicapai (realisasi). c. Struktur modal (capital structure); atau
d. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik.
10. Profile. Comparison between targets/ a. Revenue/sales;
projections at the beginning of b. Profit (loss);
financial year and the results achieved c. Capital structure; or
(realization). d. Other matters deemed important by the Issuer or Public Company.
11. Target/proyeksi yang ingin dicapai a. Pendapatan/penjualan; 116
Emiten atau Perusahaan Publik untuk b. Laba (rugi);
1 (satu) tahun mendatang. c. Struktur modal (capital structure);
d. Kebijakan dividen; atau
e. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik.
11. Targets/projections to be achieved by a. Revenue/sales;
the Issuer or Public Company for the b. Profit (loss);
next 1 (one) year. c. Capital structure;
d. Dividend policy; or
e. Other matters deemed important by the Issuer or Public Company.
12. Aspek pemasaran atas barang dan/atau jasa Emiten atau Perusahaan Publik, paling sedikit mengenai strategi pemasaran dan pangsa pasar. 92
12. Marketing aspects of the Issuer’s or Public Company’s goods and/or services, at least regarding marketing strategy and market share.
13. Uraian mengenai dividen selama a. Kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan terhadap 117
2 (dua) tahun buku terakhir. laba bersih;
b. Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non kas;
c. Jumlah dividen per saham (kas dan/atau non kas); dan
d. Jumlah dividen per tahun yang dibayar.
Pengungkapan informasi dapat disajikan dalam bentuk tabel. Dalam hal Emiten atau Perusahaan Publik
tidak membagikan dividen dalam 2 (dua) tahun terakhir, maka diungkapkan mengenai hal tersebut.
13. Description of dividends for the last a. Dividend policy, including information on the percentage of the amount of dividends distributed
2 (two) financial years. to net profit;
b. Cash dividend payment date and/or non-cash dividend distribution date;
c. Total dividend per share (cash and/or non-cash); and
d. The amount of dividends per year paid.
Disclosure of information can be presented in tabular form. In the event that the Issuer or Public
Company has not distributed dividends in the last 2 (two) years, this shall be disclosed.
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Kriteria Penjelasan Halaman
Criteria Explanation Page
14. Realisasi penggunaan dana hasil a. Dalam hal selama tahun buku, Emiten memiliki kewajiban menyampaikan laporan realisasi 118
penawaran umum. penggunaan dana, maka diungkapkan realisasi penggunaan dana hasil penawaran umum secara
kumulatif sampai dengan akhir tahun buku; dan
b. Dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan Otoritas
Jasa Keuangan mengenai laporan realisasi penggunaan dana hasil penawaran umum, maka
Emiten menjelaskan perubahan tersebut.
14. Realization of the use of proceeds a. In the event that during the financial year, the Issuer has an obligation to submit a report on the
from the public offering. realization of use of proceeds, then the cumulative realization of the use of proceeds from the
public offering until the end of the financial year shall be disclosed; and
b. In the event that there is a change in the use of proceeds as stipulated in the Financial Services
Authority Regulation regarding the report on realization of use of proceeds from a public offering,
the Issuer shall explain such change.
15. Informasi material (jika ada), antara lain a. Tanggal, nilai, dan objek transaksi; 116
mengenai investasi, ekspansi, divestasi, b. Nama pihak yang melakukan transaksi;
penggabungan/peleburan usaha, c. Sifat hubungan afiliasi (jika ada);
akuisisi, restrukturisasi utang/modal, d. Penjelasan mengenai kewajaran transaksi;
transaksi material, transaksi afiliasi, e. Pemenuhan ketentuan terkait; dan
dan transaksi benturan kepentingan, f. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana dimaksud dalam
yang terjadi pada tahun buku. huruf a) sampai dengan huruf e), emiten atau perusahaan publik juga mengungkapkan informasi:
1) Pernyataan direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk memastikan
bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara
lain dilakukan dengan memenuhi prinsip transaksi yang wajar (armslength principle); dan
2) Peran dewan komisaris dan komite audit dalam melakukan prosedur yang memadai untuk
memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku
umum antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar (armslength principle);
g. Untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang dijalankan
dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau
berkelanjutan, ditambahkan penjelasan bahwa transaksi afiliasi atau transaksi material tersebut
merupakan kegiatan usaha yang dijalankan dalam rangka menghasilkan pendapatan usaha dan
dijalankan secara rutin, berulang, dan/atau berkelanjutan;
Dalam hal transaksi afiliasi atau transaksi material dimaksud telah diungkapkan dalam laporan
keuangan tahunan, ditambahkan informasi mengenai rujukan pengungkapan dalam laporan
keuangan tahunan tersebut;
h. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang merupakan
hasil pelaksanaan transaksi afiliasi dan/atau transaksi benturan kepentingan yang telah disetujui
pemegang saham independen, ditambahkan informasi mengenai tanggal pelaksanaan RUPS
yang menyetujui transaksi afiliasi dan/atau transaksi benturan kepentingan tersebut; dan
i. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka
diungkapkan mengenai hal tersebut.
15. Material information (if any), a. Transaction date, value, and object;
including investment, expansion, b. The name of the party making the transaction;
divestment, business merger/ c. Nature of affiliate relationship (if any);
consolidation, acquisition, debt/ d. Explanation of the fairness of transaction;
capital restructuring, material e. Fulfillment of related provisions; and
transactions, affiliate transactions, and f. In the event that there is an affiliation relationship, apart from disclosing the information referred
conflict of interest transactions, which to in letter a) through letter e), the issuer or public company shall also disclose information on:
occurred in the financial year. 1) The statement of the board of directors that the affiliated transactions have gone through
adequate procedures to ensure that the affiliated transactions are carried out in accordance
with the generally accepted business practices, among others, conducted according to fair
transaction principles (arm’s length principle); and
2) The role of the board of commissioners and audit committee in carrying out adequate
procedures to ensure that the affiliated transactions are carried out in accordance with the
generally accepted business practices, among others, conducted according to fair transaction
principles (arm’s length principle);
g. For affiliate transactions or material transactions which are business activities carried out in order to
generate business income and are carried out routinely, repeatedly, and/or continuously, an explanation
is added that the affiliated transactions or material transactions are business activities carried out in
order to generate business income and are carried out routinely, repeatedly, and/or continuously;
In the event that the affiliated transactions or material transactions referred to have been disclosed
in the annual financial statements, information is added regarding references to disclosure in the
said annual financial statements;
h. For disclosure of affiliated transactions and/or conflict of interest transactions which are the
result of executing affiliated transactions and/or conflict of interest transactions that have been
approved by independent shareholders, information is added regarding the date of the GMS that
approves the said affiliated transactions and/or conflict of interest transactions; and
i. In the event that there are no affiliated transactions and/or conflict of interest transactions, this
shall be disclosed.
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Criteria Explanation Page
16. Perubahan ketentuan peraturan perundang-undangan yang berpengaruh signifikan terhadap Emiten atau Perusahaan Publik dan 117
dampaknya terhadap laporan keuangan (jika ada).
16. Amendments to provisions of laws and regulations that have a significant impact on the Issuer or Public Company and the impact on the
financial statements (if any).
17. Perubahan kebijakan akuntansi, alasan dan dampaknya terhadap laporan keuangan (jika ada). 120
17. Changes to accounting policies, reasons, and their impact on financial statements (if any).
Tata Kelola Emiten atau Perusahaan Publik
Governance of Issuers or Public Companies
1. Rapat Umum Pemegang Saham (RUPS) a. Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku 141
meliputi:
1) keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang direalisasikan
pada tahun buku; dan
2) keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang belum
direalisasikan beserta alasan belum direalisasikan;
b. Dalam hal Emiten atau Perusahaan Publik menggunakan pihak independen dalam pelaksanaan
RUPS untuk melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut.
1. General Meeting of Shareholders (GMS) a. Information regarding GMS resolutions in the financial year and 1 (one) year before the financial
year that includes:
1) GMS resolutions in the financial year and 1 (one) year prior to the financial year realized in the
financial year; and
2) GMS resolutions in the financial year and 1 (one) year prior to the financial year which have not
been realized and the reasons for not being realized;
b. In the event that an Issuer or Public Company uses an independent party in the implementation
of the GMS to count the votes, this matter shall be disclosed.
2. Direksi a. Tugas dan tanggung jawab masing-masing anggota Direksi; 156
Informasi mengenai tugas dan tanggung jawab masing-masing anggota Direksi diuraikan dan
dapat disajikan dalam bentuk tabel;
b. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi;
c. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris,
dan tingkat kehadiran anggota Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS;
Informasi tingkat kehadiran anggota Direksi dalam rapat Direksi, rapat Direksi bersama Dewan
Komisaris, atau RUPS dapat disajikan dalam bentuk tabel.
d. Pelatihan dan/atau peningkatan kompetensi anggota Direksi:
1) Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program
orientasi bagi anggota Direksi yang baru diangkat (jika ada); dan
2) Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku
(jika ada);
e. Penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada
tahun buku paling sedikit memuat:
1) Prosedur penilaian kinerja; dan
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat; dan
f. Dalam hal Emiten atau Perusahaan Publik tidak memiliki komite yang mendukung pelaksanaan
tugas Direksi, maka diungkapkan mengenai hal tersebut.
2. Board of Directors a. Duties and responsibilities of each member of the Board of Directors;
Information regarding the duties and responsibilities of each member of the Board of Directors is
described and can be presented in tabular form;
b. Statement that the Board of Directors has Board of Directors guidelines or charter;
c. Policy and frequency of Board of Directors’ meetings, Board of Directors’ joint meetings with
the Board of Commissioners, and the attendance level of Board of Directors’ members at these
meetings including attendance at the GMS; Information on the attendance level of Board of
Directors’ members at Board of Directors’ meetings, Board of Directors’ joint meetings with the
Board of Commissioners, or the GMS can be presented in tabular form.
d. Training and/or competency development for Board of Directors’ members:
1) Policy on training and/or competency development for Board of Directors’ members, including
an orientation program for newly appointed members of the Board of Directors (if any); and
2) Training and/or competency development programs attended by the Board of Directors’
members in the financial year (if any);
e. The Board of Directors’ assessment of the performance of committees that support the
implementation of Board of Directors’ duties in the financial year that contains at least:
1) Performance assessment procedures; and
2) The criteria used such as performance achievements during the financial year, competence,
and attendance at meetings; and
f. In the event that the Issuer or Public Company does not have a committee that supports the
implementation of Board of Directors’ duties, this shall be disclosed.
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3. Dewan Komisaris a. Tugas dan tanggung jawab Dewan Komisaris; 149
b. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan Komisaris;
c. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama
Direksi dan tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut termasuk kehadiran
dalam RUPS;
Informasi tingkat kehadiran anggota Dewan Komisaris dalam rapat Dewan Komisaris, rapat
Dewan Komisaris bersama Direksi, atau RUPS dapat disajikan dalam bentuk tabel.
d. Pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris:
1) Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk
program orientasi bagi anggota Dewan Komisaris yang baru diangkat (jika ada); dan
2) Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam
tahun buku (jika ada);
e. Penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing anggota Direksi dan anggota
Dewan Komisaris, paling sedikit memuat:
1) Prosedur pelaksanaan penilaian kinerja;
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat; dan
3) Pihak yang melakukan penilaian; dan
f. Penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung pelaksanaan tugas Dewan
Komisaris pada tahun buku meliputi:
1) Prosedur penilaian kinerja; dan
2) Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran
dalam rapat.
3. Board of Commissioners a. Duties and responsibilities of the Board of Commissioners;
b. Statement that the Board of Commissioners has Board of Commissioners guidelines or charter;
c. Policy and frequency of Board of Commissioners’ meetings, Board of Commissioners’ joint
meetings with the Board of Directors, and the attendance level of Board of Commissioners’
members at these meetings including attendance at the GMS;
Information on the attendance level of Board of Commissioners’ members at Board of Commissioners’
meetings, meetings between the Board of Commissioners and the Board of Directors, or the GMS
can be presented in tabular form.
d. Training and/or competency development for Board of Commissioners’ members:
1) Policy on training and/or competency development for Board of Commissioners’ members,
including an orientation program for newly appointed members of the Board of Commissioners
(if any); and
2) Training and/or competency development programs attended by the Board of Commissioners’
members in the financial year (if any);
e. Assessment of the Board of Directors’ performance and the Board of Commissioners as well as of
each member of the Board of Directors and the Board of Commissioners, that contains at least:
1) Performance assessment procedures
2) The criteria used such as performance achievements during the financial year, competence,
and attendance at meetings; and
3) The assessor; and
f. The Board of Commissioners’ assessment of the performance of Committees that support the
implementation of Board of Commissioners’ duties in the financial year that contains at least:
1) Performance assessment procedures; and
2) The criteria used such as performance achievements during the financial year, competence,
and attendance at meetings.
4. Remunerasi dan nominasi Direksi dan a. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota 175
Dewan Komisaris. Direksi dan/atau anggota Dewan Komisaris; dan
b. Prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain:
1) Prosedur penetapan remunerasi Direksi dan Dewan Komisaris;
2) Struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji, tunjangan, tantiem/bonus dan
lainnya; dan
3) Besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris;
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
4. Remuneration and nomination of a. Nomination procedures, including a brief description of the policies and nomination process for
the Board of Directors and Board of members of the Board of Directors and/or members of the Board of Commissioners; and
Commissioners. b. Procedures and implementation of remuneration for the Board of Directors and Board of
Commissioners, including:
1) Procedures for determining remuneration for the Board of Directors and Board of
Commissioners;
2) Remuneration structure for the Board of Directors and Board of Commissioners such as
salaries, allowances, tantiem/bonuses, and others; and
3) Remuneration amount for each member of the Board of Directors and members of the Board of
Commissioners;
Disclosure of information can be presented in tabular form.
PT Bank Ganesha Tbk
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5. Dewan pengawas syariah, bagi a. Nama; N/A
Emiten atau Perusahaan Publik b. Dasar hukum pengangkatan dewan pengawas syariah;
yang menjalankan kegiatan usaha c. Periode penugasan dewan pengawas syariah;
berdasarkan prinsip syariah d. Tugas dan tanggung jawab dewan pengawas syariah; dan
sebagaimana tertuang dalam anggaran e. Frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip syariah
Dasar. di pasar modal terhadap emiten atau perusahaan publik.
5. Sharia supervisory board, for Issuers a. Name;
or Public Companies that carry out b. The legal basis of appointment of the sharia supervisory board;
business activities based on sharia c. The assignment period of the sharia supervisory board;
principles as stated in the articles of d. The duties and responsibilities of the sharia supervisory board; and
association. e. Frequency and method of providing advice and suggestions as well as supervising compliance
with sharia principles in the capital market applicable to issuers or public companies.
6. Komite Audit a. Nama dan jabatannya dalam keanggotaan komite; 181
b. Usia;
c. Kewarganegaraan;
d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota dewan komisaris, anggota direksi, dan/atau anggota
komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
f. Periode dan masa jabatan anggota komite audit;
g. Pernyataan independensi komite audit;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada);
i. Kebijakan dan pelaksanaan frekuensi rapat komite audit dan tingkat kehadiran anggota komite
audit dalam rapat tersebut; dan
j. Pelaksanaan kegiatan komite audit pada tahun buku sesuai dengan yang dicantumkan dalam
pedoman atau piagam (charter) komite audit.
6. Audit Committee a. Name and position in committee;
b. Age;
c. Citizenship;
d. Educational history;
e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the board of commissioners, members of the board of
directors, and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
f. Period and term of audit committee members;
g. Audit committee independency statement;
h. Training and/or competency development programs attended in the financial year (if any);
i. Policy and frequency of audit committee’s meetings and the attendance level of audit committee’s
members in these meetings; and
j. Implementation of audit committee activities in the financial year according to what is stated in
the audit committee guidelines or charter.
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Criteria Explanation Page
7. Komite atau fungsi remunerasi dan a. Nama dan jabatannya dalam keanggotaan komite; 188
nominasi Emiten atau Perusahaan Publik. b. Usia;
c. Kewarganegaraan;
d. Riwayat pendidikan;
e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota dewan komisaris, anggota direksi, dan/atau anggota
komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
f. Periode dan masa jabatan anggota komite;
g. Pernyataan independensi komite;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada);
i. Uraian tugas dan tanggung jawab;
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter);
k. Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut;
l. Uraian singkat pelaksanaan kegiatan pada tahun buku; dan
m. Dalam hal tidak dibentuk komite remunerasi dan nominasi, emiten atau perusahaan publik
cukup mengungkapkan informasi sebagaimana dimaksud dalam huruf i) sampai dengan huruf l)
dan mengungkapkan:
1) Alasan tidak dibentuknya komite; dan
2) Pihak yang melaksanakan fungsi remunerasi dan nominasi.
7. Remuneration and nomination committee a. Name and position in committee;
or function of Issuer or Public Company. b. Age;
c. Citizenship;
d. Educational history;
e. Position history, including information on:
1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the board of commissioners, members of the board of
directors, and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
f. Period and term of committee members;
g. Committee independency statement;
h. Training and/or competency development programs attended in the financial year (if any);
i. Description of duties and responsibilities;
j. Statement that the committee already has a guideline or charter;
k. Policy and frequency of meetings and the attendance level of members at the meetings;
l. A brief description of the implementation of activities in the financial year; and
m. In the event that a remuneration and nomination committee is not formed, it is sufficient for the
issuer or public company to disclose the information referred to in letter i) to letter l) and disclose:
1) The reasons for not forming the committee; and
2) Party carrying out remuneration and nomination functions.
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8. Komite lain yang dimiliki Emiten atau a. Nama dan jabatannya dalam keanggotaan komite; 196
Perusahaan Publik dalam rangka b. Usia;
mendukung fungsi dan tugas Direksi (jika c. Kewarganegaraan;
ada) dan/atau komite yang mendukung d. Riwayat pendidikan;
fungsi dan tugas Dewan Komisaris. e. Riwayat jabatan, meliputi informasi:
1) Dasar hukum penunjukan sebagai anggota komite;
2) Rangkap jabatan, baik sebagai anggota dewan komisaris, anggota direksi, dan/atau anggota
komite serta jabatan lainnya (jika ada); dan
3) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
f. Periode dan masa jabatan anggota komite;
g. Pernyataan independensi komite;
h. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada); dan
i. Uraian tugas dan tanggung jawab;
j. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) komite;
k. Kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat kehadiran anggota komite dalam
rapat tersebut; dan
l. Uraian singkat pelaksanaan kegiatan komite pada tahun buku.
8. Other committees established by a. Name and position in committee;
Issuers or Public Companies in order b. Age;
to support the Board of Directors’ c. Citizenship;
functions and duties (if any) and/or d. Educational history;
committees that support the Board of e. Position history, including information on:
Commissioners’ functions and duties. 1) Legal basis of appointment as committee member;
2) Concurrent positions, as members of the board of commissioners, members of the board of
directors, and/or committee members and other positions (if any); and
3) Work experience and time period inside and outside the issuer or public company;
f. Period and term of committee members;
g. Committee independency statement;
h. Training and/or competency development programs attended in the financial year (if any); and
i. Description of duties and responsibilities;
j. Statement that the committee already has a guideline or charter;
k. Policy and frequency of committee’s meetings and the attendance level of committee members at
meetings; and
l. A brief description of the implementation of committee’s activities in the financial year.
9. Sekretaris Perusahaan a. Nama; 219
b. Domisili;
c. Riwayat jabatan, meliputi:
1) Dasar hukum penunjukan sebagai sekretaris perusahaan; dan
2) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
d. Riwayat pendidikan;
e. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; dan
f. Uraian singkat pelaksanaan tugas sekretaris perusahaan pada tahun buku.
9. Corporate Secretary a. Name;
b. Domicile;
c. Position history, including:
1) Legal basis of appointment as corporate secretary; and
2) Work experience and time period inside and outside the issuer or public company;
d. Educational history;
e. Training and/or competency development programs attended in the financial year; and
f. Brief description of the implementation of corporate secretary’s duties in the financial year.
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10. Unit Audit Internal a. Nama kepala unit audit internal; 223
b. Riwayat jabatan, meliputi:
1) Dasar hukum penunjukan sebagai kepala unit audit internal; dan
2) Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau
perusahaan publik;
c. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada);
d. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku;
e. Struktur dan kedudukan unit audit internal;
f. Uraian tugas dan tanggung jawab;
g. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) unit audit internal; dan
h. Uraian singkat pelaksanaan tugas unit audit internal pada tahun buku termasuk kebijakan dan
pelaksanaan frekuensi rapat dengan direksi, dewan komisaris, dan/atau komite audit.
10. Internal Audit Unit a. Name of the head of internal audit unit;
b. Position history, including:
1) Legal basis of appointment as head of internal audit unit; and
2) Work experience and time period inside and outside the issuer or public company;
c. Qualification or certification for internal audit profession (if any);
d. Training and/or competency development programs attended in the financial year;
e. The structure and position of the internal audit unit;
f. Description of duties and responsibilities;
g. Statement that the internal audit unit already has a guideline or charter; and
h. A brief description of the implementation of internal audit unit’s duties in the financial year including
the policies and frequency of meetings with the board of directors, board of commissioners, and/
or audit committee.
11. Uraian mengenai sistem pengendalian a. Pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-undangan 301
internal (internal control) yang lainnya;
diterapkan oleh Emiten atau Perusahaan b. Tinjauan atas efektivitas sistem pengendalian internal; dan
Publik. c. Pernyataan direksi dan/atau dewan komisaris atas kecukupan sistem pengendalian internal.
11. Description of internal control system a. Financial and operational control, as well as compliance with other laws and regulations;
implemented by Issuers or Public b. Review of the effectiveness of internal control system; and
Companies. c. Statement of the board of directors and/or board of commissioners on the adequacy of the
internal control system.
12. Sistem manajemen risiko yang a. Gambaran umum mengenai sistem manajemen risiko Emiten atau Perusahaan Publik; 234
diterapkan oleh Emiten atau Perusahaan b. Jenis risiko dan cara pengelolaannya;
Publik. c. Tinjauan atas efektivitas sistem manajemen risiko Emiten atau Perusahaan Publik; dan
d. Pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas kecukupan sistem manajemen
risiko.
12. Risk management system implemented a. General description of the Issuer’s or Public Company’s risk management system;
by Issuers or Public Companies. b. Types of risks and how to manage them;
c. Review of the effectiveness of the Issuer’s or Public Company’s risk management system; and
d. Statement of the Board of Directors and/or Board of Commissioners or the audit committee on the
adequacy of the risk management system.
13. Perkara hukum yang berdampak a. Pokok perkara/gugatan; 315
material yang dihadapi oleh Emiten b. Status penyelesaian perkara/gugatan; dan
atau Perusahaan Publik, entitas anak, c. Pengaruhnya terhadap kondisi emiten atau perusahaan Publik.
anggota Direksi dan anggota Dewan
Komisaris (jika ada).
13. Legal cases with material impacts a. Case profile/lawsuit;
faced by Issuers or Public Companies, b. The settlement status of the case/lawsuit; and
subsidiaries, members of the Board of c. The impact on the issuers or public companies’ condition.
Directors, and members of the Board
of Commissioners (if any).
14. Informasi tentang sanksi administratif/sanksi yang dikenakan kepada Emiten atau Perusahaan Publik, anggota Dewan Komisaris dan 315
anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada tahun buku (jika ada).
14. Information on administrative sanctions/sanctions imposed on Issuers or Public Companies, members of the Board of Commissioners. and
members of the Board of Directors, by the Financial Services Authority and other authorities in the financial year (if any).
15. Informasi mengenai kode etik Emiten a. Pokok-pokok kode etik; 316
atau Perusahaan Publik. b. Bentuk sosialisasi kode etik dan upaya penegakannya; dan
c. Pernyataan bahwa kode etik berlaku bagi anggota direksi, anggota Dewan Komisaris, dan
karyawan Emiten atau Perusahaan Publik.
15. Information regarding the code of a. The principles of the code of conduct;
conduct of Issuers or Public Companies. b. The form of dissemination of the code of conduct and efforts to enforce it; and
c. A statement that the code of conduct applies to members of the board of directors, members of
the board of commissioners, and employees of Issuers or Public Companies.
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Criteria Explanation Page
16. Uraian singkat mengenai kebijakan Dalam hal pemberian kompensasi berupa program kepemilikan saham oleh manajemen (management 318
pemberian kompensasi jangka stock ownership program/MSOP) dan/atau program kepemilikan saham oleh karyawan (employee
panjang berbasis kinerja kepada stock ownership program/ESOP), informasi yang diungkapkan paling sedikit memuat:
manajemen dan/atau karyawan yang a. Jumlah saham dan/atau opsi;
dimiliki oleh Emiten atau Perusahaan b. Jangka waktu pelaksanaan;
Publik (jika ada), antara lain berupa c. Persyaratan karyawan dan/atau manajemen yang berhak; dan
program kepemilikan saham oleh d. Harga pelaksanaan atau penentuan harga pelaksanaan.
manajemen (management stock
ownership program/MSOP) dan/atau
program kepemilikan saham oleh
karyawan (employee stock ownership
program/ESOP).
16. A brief description of the policy of In terms of providing compensation in the form of management stock ownership program (MSOP)
providing performance-based long- and/or employee stock ownership program (ESOP), the information disclosed shall contain at least:
term compensation to management a. Number of shares and/or options;
and/or employees owned by Issuers b. Implementation period;
or Public Companies (if any), including c. Requirements for eligible employee and/or management; and
but not limited to management d. Execution price or determination of execution price.
stock ownership program (MSOP)
and/or employee stock ownership
program (ESOP).
17. Uraian singkat mengenai kebijakan a. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 (tiga) hari 318
pengungkapan informasi. kerja setelah terjadinya kepemilikan atau setiap perubahan kepemilikan atas saham Perusahaan
Terbuka; dan
b. Pelaksanaan atas kebijakan dimaksud.
17. A brief description of the information a. Share ownership of members of the Board of Directors and members of the Board of Commissioners
disclosure policy. no later than 3 (three) working days after the ownership or any change in ownership of the Public
Company’s shares; and
b. Implementation of the said policy.
18. Uraian mengenai sistem pelaporan a. Cara penyampaian laporan pelanggaran; 320
pelanggaran (whistleblowing system) b. Perlindungan bagi pelapor;
di Emiten atau Perusahaan Publik. c. Penanganan pengaduan;
d. Pihak yang mengelola pengaduan; dan
e. Hasil dari penanganan pengaduan, paling sedikit:
1) Jumlah pengaduan yang masuk dan diproses dalam tahun buku; dan
2) Tindak lanjut pengaduan.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki sistem pelaporan pelanggaran (whistleblowing
system), maka diungkapkan mengenai hal tersebut.
18. Description of the violation reporting a. Method of submission of violation reports;
system (whistleblowing system) in b. Protection for reporters;
Issuers or Public Companies. c. How to handle the complaints;
d. Parties who manage complaints; and
e. The results of handling complaints, at least:
1) Number of complaints received and processed in the financial year; and
2) The complaint follow-up.
In the event that the Issuer or Public Company does not have a violation reporting system (whistleblowing
system), then this matter shall be disclosed.
19. Uraian mengenai kebijakan anti korupsi a. Program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, balas jasa (kickbacks), 322
Emiten atau Perusahaan Publik. fraud, suap dan/atau gratifikasi dalam Emiten atau Perusahaan Publik; dan
b. Pelatihan/sosialisasi anti korupsi kepada karyawan Emiten atau Perusahaan Publik.
Dalam hal Emiten atau Perusahaan Publik tidak memiliki kebijakan anti korupsi, maka dijelaskan
alasan tidak dimilikinya kebijakan dimaksud.
19. Description of the Issuer’s or Public a. Programs and procedures carried out in overcoming corrupt practices, remuneration (kickbacks),
Company’s anti-corruption policy. fraud, bribes, and/or gratuities in Issuers or Public Companies; and
b. Anti-corruption training/dissemination for employees of Issuers or Public Companies.
If the Issuer or Public Company does not have an anti-corruption policy, the reasons for not having
such a policy shall be explained.
20. Penerapan atas pedoman tata kelola a. Pernyataan mengenai rekomendasi yang telah dilaksanakan; dan/atau 327
Perusahaan Terbuka bagi Emiten yang b. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif pelaksanaannya
menerbitkan efek bersifat ekuitas atau (jika ada).
Perusahaan Publik. Pengungkapan informasi dapat disajikan dalam bentuk tabel.
20. Implementation of Public Company a. Statement regarding recommendations that have been implemented; and/or
governance guidelines for Issuers b. Explanation of recommendations that have not been implemented, accompanied by reasons and
that issue equity securities or alternatives for implementation (if any).
Public Companies. Disclosure of information can be presented in tabular form.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 385
Page 388
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Kriteria Penjelasan Halaman
Criteria Explanation Page
Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik
Social and Environmental Responsibility of Issuers or Public Companies
1. Informasi yang diungkapkan dalam bagian a. Penjelasan strategi keberlanjutan; √
tanggung jawab sosial dan lingkungan b. Ikhtisar aspek keberlanjutan (ekonomi, sosial, dan lingkungan hidup);
merupakan Laporan Keberlanjutan c. Profil singkat emiten atau perusahaan publik;
(Sustainability Report) sebagaimana d. Penjelasan direksi;
dimaksud dalam Peraturan Otoritas Jasa e. Tata kelola keberlanjutan;
Keuangan No. 51/POJK.03/2017 tentang f. Kinerja keberlanjutan;
Penerapan Keuangan Berkelanjutan bagi g. Verifikasi tertulis dari pihak independen, jika ada;
Lembaga Jasa Keuangan, Emiten, dan h. Lembar umpan balik (feedback) untuk pembaca, jika ada; dan
Perusahaan Publik. i. Tanggapan emiten atau perusahaan publik terhadap umpan balik laporan tahun sebelumnya.
1. The information disclosed in the social a. Explanation of sustainability strategy;
and environmental responsibility b. An overview of sustainability aspects (economic, social, and environmental);
section is a Sustainability Report c. Brief profile of the issuer or public company;
as referred to in the Financial d. Explanation from the board of directors;
Services Authority Regulation e. Sustainability governance;
No. 51/POJK.03/2017 on Implementation f. Sustainability performance;
of Sustainable Finance for Financial g. Written verification from an independent party, if any;
Services Institutions, Issuers, and h. Feedback form for readers, if any; and
Public Companies. i. The issuer or public company’s response to the previous year’s report feedback.
2. Laporan Keberlanjutan sebagaimana dimaksud pada angka 1), harus disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan √
(Sustainability Report) Bagi Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan bagian tidak
terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
2. The Sustainability Report as referred to in number 1), must be prepared in accordance with the Technical Guidelines for Preparing Sustainability
Reports For Issuers and Public Companies as listed in Appendix II which is an integral part of this Financial Services Authority Circular.
3. Informasi Laporan Keberlanjutan a. Diungkapkan pada bagian lain yang relevan di luar bagian tanggung jawab sosial dan lingkungan, √
(Sustainability Report) pada angka 1) seperti penjelasan Direksi terkait Laporan Keberlanjutan diungkapkan dalam bagian terkait Laporan
dapat: Direksi; dan/atau
b. Merujuk pada bagian lain di luar bagian tanggung jawab sosial dan lingkungan dengan tetap
mengacu pada Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi
Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan
bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini, seperti profil Emiten atau
Perusahaan Publik.
3. Sustainability Report information in a. Be disclosed in other relevant sections outside the social and environmental responsibility section,
number 1) can: such as the Board of Directors’ explanation regarding the Sustainability Report is disclosed in the
related section of the Board of Directors’ Report; and/or
b. Refer to other sections outside the social and environmental responsibility section while still
referring to the Technical Guidelines for Preparing Sustainability Report For Issuers and Public
Companies as listed in Appendix II which is an integral part of this Financial Services Authority
Circular, such as the profile of the Issuer or Public Company.
4. Laporan Keberlanjutan (Sustainability Report) sebagaimana dimaksud pada angka 1) merupakan bagian yang tidak terpisahkan dari Laporan √
Tahunan namun dapat disajikan secara terpisah dengan Laporan Tahunan.
4. Sustainability Report as referred to in number 1) is an integral part of the Annual Report but can be presented separately from the Annual Report.
5. Dalam hal Laporan Keberlanjutan a. Memuat seluruh informasi sebagaimana dimaksud pada angka 1); dan √
disajikan secara terpisah dengan Laporan b. Disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi
Tahunan, informasi yang diungkapkan Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan
dalam Laporan Keberlanjutan dimaksud bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
harus:
5. In the event that the Sustainability a. Contain all the information referred to in number 1); and
Report is presented separately from b. Be prepared according to Technical Guidelines for Preparing Sustainability Report for Issuers
the Annual Report, the information and Public Companies as listed in Appendix II which is an integral part of this Financial Services
disclosed in the Sustainability Report Authority Circular.
must:
6. Dalam hal Laporan Keberlanjutan disajikan secara terpisah dengan Laporan Tahunan, maka dalam bagian tanggung jawab sosial dan lingkungan √
memuat informasi bahwa informasi mengenai tanggung jawab sosial dan lingkungan telah diungkapkan dalam Laporan Keberlanjutan yang
disajikan secara terpisah dari Laporan Tahunan.
6. In the event that the Sustainability Report is presented separately from the Annual Report, then the social and environmental responsibility
section contains information that information regarding social and environmental responsibility has been disclosed in the Sustainability
Report which is presented separately from the Annual Report.
7. Penyampaian Laporan Keberlanjutan (Sustainability Report) yang disajikan secara terpisah dengan Laporan Tahunan harus disampaikan √
bersamaan dengan penyampaian Laporan Tahunan.
7. Submission of Sustainability Report presented separately from the Annual Report must be submitted together with the submission of the
Annual Report.
PT Bank Ganesha Tbk
386 Laporan Tahunan 2023 / 2023 Annual Report
Page 389
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
Kriteria Penjelasan Halaman
Criteria Explanation Page
Laporan Keuangan Tahunan yang Telah Diaudit
Audited Annual Financial Statements
Laporan keuangan tahunan yang dimuat dalam Laporan Tahunan disusun sesuai dengan standar akuntansi keuangan di Indonesia dan telah √
diaudit oleh akuntan publik yang terdaftar di Otoritas Jasa Keuangan. Laporan keuangan tahunan dimaksud memuat pernyataan mengenai
pertanggungjawaban atas laporan keuangan sebagaimana diatur dalam Peraturan Otoritas Jasa Keuangan mengenai tanggung jawab Direksi
atas laporan keuangan atau peraturan perundang-undangan di sektor pasar modal yang mengatur mengenai laporan berkala perusahaan efek
dalam hal Emiten merupakan perusahaan efek.
The annual financial statements included in the Annual Report are prepared in accordance with Indonesian financial accounting standards and
have been audited by a public accountant registered with the Financial Services Authority. The annual financial statements contain a statement
regarding accountability for financial statements as stipulated in the Financial Services Authority Regulation regarding the responsibility of the
Board of Directors for financial statements or laws and regulations in the capital market sector which regulate periodic reports of securities
companies in the event that the Issuer is a securities company.
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan
Statement of Members of the Board of Directors and Members of the Board of Commissioners regarding Responsibility for the Annual Report
Surat pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas Laporan Tahunan disusun sesuai dengan format √
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan sebagaimana tercantum dalam
Lampiran I yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
Statements of members of the Board of Directors and members of the Board of Commissioners regarding responsibility for the Annual Report
are prepared in accordance with the format of Statement Letters of Members of the Board of Directors and Board of Commissioners regarding
Responsibility for Annual Reports as listed in Appendix I which is an integral part of this Financial Services Authority Circular.
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 387
Page 390
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile ana emen on an naly
Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa
Keuangan No. 51/POJK.03/2017
List of Disclosures According to the Financial Services Authority
Regulation No. 51/POJK.03/2017
No.
Halaman
Indeks Nama Indeks Index Name
Page
Index No.
A.1 Penjelasan Strategi Keberlanjutan Explanation of Sustainability Strategy 334
Ikhtisar Kinerja Aspek Keberlanjutan Performance Highlights of Sustainability Aspects
B.1 Ikhtisar Kinerja Ekonomi Economy Performance Highlights 338
B.2 Ikhtisar Kinerja Lingkungan Hidup Environmental Performance Highlights 339
B.3 Ikhtisar Kinerja Sosial Social Performance Highlights 338
Profil Perusahaan Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan Vision, Mission, and Sustainability Values 340
C.2 Alamat Perusahaan Company Address 42
62, 80,
C.3 Skala Perusahaan Company Scale 100-102,
351-352
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan Products, Services, and Business Activities 50-61
C.5 Keanggotaan pada Asosiasi Membership in Association 66
C.6 Perubahan Emiten dan Perusahaan Publik yang bersifat Signifikan Significant Changes in Issuers and Public Companies 345
Penjelasan Direksi Explanation from the Board of Director
D.1 Penjelasan Direksi Explanation from the Board of Directors 32-38
Tata Kelola Keberlanjutan Sustainability Governance
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan Person in Charge of Sustainable Finance Implementation 340
E.2 Pengembangan Kompetensi terkait Keuangan Berkelanjutan Competence Development related to Sustainable Finance 341
E.3 Penilaian Risiko atas Penerapan Keuangan Berkelanjutan Risk Assessment of Sustainable Finance Implementation 341
E.4 Hubungan dengan Pemangku Kepentingan Relations with the Stakeholders 342
E.5 Permasalahan terhadap Penerapan Keuangan Berkelanjutan Problems in Sustainable Finance Implementation 344
Kinerja Keberlanjutan Sustainability Performance
F.1 Kegiatan Membangun Budaya Keberlanjutan Building a Sustainability Culture 342
Kinerja Ekonomi Economy Performance
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Comparison of Targets and Performance of Production, Portfolios,
F.2 345
Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi Financing Targets, or Investments, Income and Profit and Loss
Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, Comparison of Targets and Performance of Portfolio, Financing
F.3 atau Investasi pada Instrumen Keuangan atau Proyek yang Targets, or Investments on Financial Instruments or Projects ini 345
Sejalan dengan Keuangan Berkelanjutan Line with Sustainable Finance
Kinerja Lingkungan Environmental Performance
Umum General
F.4 Biaya Lingkungan Hidup Environmental Costs 366
Aspek Material Material Aspect
F.5 Penggunaan Material yang Ramah Lingkungan Use of Environmentally Friendly Material 362
Aspek Energi Energy Aspect
F.6 Jumlah dan Intensitas Energi yang Digunakan Amount and Intensity of Energy Consumed 363
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Efforts and Achievement of Energy Efficiency and Renewable
F.7 362-363
Energi Terbarukan Energy Consumed
Aspek Air Water Aspect
F.8 Penggunaan Air Water Consumption 364
PT Bank Ganesha Tbk
388 Laporan Tahunan 2023 / 2023 Annual Report
Page 391
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
No.
Halaman
Indeks Nama Indeks Index Name
Page
Index No.
Aspek Keanekaragaman Hayati Biodiversity Aspect
Dampak dari Wilayah Operasional yang Dekat atau Berada di Impact of Operational Areas Adjacent to or in Conservation
F.9 364
Daerah Konservasi atau Memiliki Keanekaragaman Hayati Areas or Areas with Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati Biodiversity Conservation Effort 364
Aspek Emisi Emission Aspect
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan berdasarkan Jenis Amount and Intensity of Emissions Generated by Type 363
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan Efforts and Achievements of Emission Reduction Implemented 363
Aspek Limbah dan Efluen Waste and Effluent Aspect
F.13 Jumlah Limbah dan Efluen yang Dihasilkan berdasarkan Jenis Amount of Waste and Effluent Generated by Type 364-365
F.14 Mekanisme Pengelolaan Limbah dan Efluen Waste and Effluent Management Mechanisms 364-365
F.15 Tumpahan yang Terjadi (jika ada) Spills (if any) 365
Aspek Pengaduan Terkait Lingkungan Hidup Aspect of Complaints Related to the Environment
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima Number and Material of Environmental Complaints Received
F.16 366
dan Diselesaikan and Resolved
Kinerja Sosial Social Performance
Komitmen untuk Memberikan Layanan atas Produk dan/atau Commitment to Providing Equal Products and/or Services to
F.17 346
Jasa yang Setara kepada Pelanggan Consumers
Aspek Ketenagakerjaan Employment Aspect
F.18 Kesetaraan Kesempatan Bekerja Equal Employment Opportunity 350
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa Child Labor and Forced Labor 350
F.20 Upah Minimum Regional Regional Minimum Wage 354
F.21 Lingkungan Bekerja yang Layak dan Aman Decent and Safe Work Environment 354
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai Employee Training and Development 354-355
Aspek Masyarakat Community Aspect
F.23 Dampak Operasi terhadap Masyarakat Sekitar Impact of Operations on Surrounding Community 356
F.24 Pengaduan Masyarakat Community Complaints 360
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) Environmental Social Responsibility Activities 358
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan Responsibility for Sustainable Product/Service Development
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan Sustainable Financial Product/Service Innovation and Development 347
F.27 Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan Products/Services with Evaluated Customer Safety 347
F.28 Dampak Produk/Jasa Impacts of Product/Services 347
F.29 Jumlah Produk yang Ditarik Kembali Number of Products Recalled 348
Survei Kepuasan Pelanggan terhadap Produk dan/atau Jasa Customer Satisfaction Survey on Sustainable Financial Products
F.30 348
Keuangan Berkelanjutan and/or Services
Lain-lain Others
G.1 Verifikasi Tertulis dari Pihak Independen (jika ada) Written Verification from Independent Party (if any) 367
G.2 Lembar Umpan Balik Feedback Form 391
G.3 Tanggapan terhadap Umpan Balik Laporan Tahun Sebelumnya Responses to Previous Year’s Report Feedback 367
Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan List of Disclosures According to Financial Services Authority
G.4 388
No. 51/POJK.03/2017 Regulation No. 51/POJK.03/2017
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 389
Page 392
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
Performance Highlights Management Report Company Profile Management Discussion and Analysis
Laporan Keuangan
Financial Statement
PT Bank Ganesha Tbk
390 Laporan Tahunan 2023 / 2023 Annual Report
Page 393
Aspek Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan
Supporting Business Aspects Good Corporate Governance Sustainability Report Financial Statement
PT Bank Ganesha Tbk
Laporan Tahunan 2023 / 2023 Annual Report 391
Page 394
Halaman ini sengaja dikosongkan. This page is intentionally left blank.
Page 395
PT Bank Ganesha Tbk Laporan keuangan tanggal 31 Desember 2023 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2023 and for the year then ended with independent auditor’s report
Page 396
Page 397
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2023 AS OF DECEMBER 31, 2023
DAN UNTUK TAHUN AND FOR THE YEAR
YANG BERAKHIR PADA TANGGAL TERSEBUT THEN ENDED
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITOR’S REPORT
Daftar Isi Table of Contents
Halaman/
Page
Laporan Auditor Independen i-x Independent Auditor’s Report
Laporan Posisi Keuangan.............................................. 1-3 .................................. Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss
Komprehensif Lain ..................................................... 4-5 ..........................and Other Comprehensive Income
Laporan Perubahan Ekuitas .......................................... 6 ................................. Statement of Changes in Equity
Laporan Arus Kas ......................................................... 7-8 ........................................... Statement of Cash Flows
Catatan Atas Laporan Keuangan ................................... 9-146 .............................. Notes to the Financial Statements
************************
Page 398
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 2/ 1/ III/ 2024
Pemegang Saham, Dewan Komisaris, dan The Shareholders and t he Boards of
Dir eksi PT Bank Ganesha Tbk Commissioners and Direct ors
PT Bank Ganesha Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT Bank Ganesha Tbk. (“ Bank” ) terlampir, yang statements of PT Bank Ganesha Tbk. (the “ Bank” ),
terdiri dari laporan posisi keuangan tanggal which comprise the statement of financial position
31 Desember 2023, serta laporan laba rugi as of December 31, 2023, and the statement of
dan penghasilan komprehensif lain, laporan profit or loss and other comprehensive income,
perubahan ekuitas, dan laporan arus kas untuk statement of changes in equity, and statement of
tahun yang berakhir pada tanggal tersebut, serta cash flows for the year then ended, and notes to
catatan atas laporan keuangan, termasuk the financial statements, including material
informasi kebijakan akuntansi material. accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respects,
material, posisi keuangan Bank tanggal the financial position of the Bank as of
31 Desember 2023, serta kinerja keuangan dan December 31, 2023, and it s financial performance
arus kas nya untuk tahun yang berakhir pada and cash flows for the year then ended, in
tanggal tersebut, sesuai dengan Standar accordance with Indonesian Financial Accounting
Akuntansi Keuangan di Indonesia. Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“ IAPI” ). Tanggung Indonesian Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan (“ IICPA” ). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan Responsibilities for the Audit of the Financial
pada laporan kami. Kami independen terhadap Statement s paragraph of our report. We are
Bank berdasarkan ketentuan etika yang relevan independent of the Bank in accordance with the
dalam audit kami atas laporan keuangan di ethical requirements relevant to our audit of the
Indonesia, dan kami telah memenuhi tanggung financial statements in Indonesia, and we have
jawab etika lainnya berdasarkan ketentuan fulfilled our other ethical responsibilities in
tersebut. Kami yakin bahwa bukti audit yang telah accordance with such requirements. We believe
kami peroleh adalah cukup dan tepat untuk that the audit evidence we have obtained is
menyediakan suatu basis bagi opini kami. sufficient and appropriate to provide a basis for our
opinion.
i
Page 399
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 (lanjutan) 2/ 1/ III/ 2024 (continued)
Hal audit ut ama Key audit mat t ers
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance in
yang paling signifikan dalam audit kami atas our audit of the financial statements of the current
laporan keuangan periode kini. Hal audit utama period. Such key audit matters were addressed in
tersebut disampaikan dalam konteks audit kami the context of our audit of the financial statements
atas laporan keuangan secara keseluruhan, dan taken as a whole, and in forming our audit opinion
dalam merumuskan opini kami atas laporan thereon, and we do not provide a separate audit
keuangan terkait, dan kami tidak menyatakan opinion on such key audit matters. For the key audit
suatu opini terpisah atas hal audit utama matter below, our description of how our audit
tersebut. Untuk hal audit utama di bawah ini, addressed such key audit matter is provided in such
penjelasan kami tentang bagaimana audit kami context.
merespons hal tersebut disampaikan dalam
konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial Statements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to the key audit matter
hal audit utama yang dikomunikasikan di bawah communicated below. Accordingly, our audit
ini. Oleh karena itu, audit kami mencakup included the performance of procedures designed
pelaksanaan prosedur yang didesain untuk to respond to our assessment of the risks of
merespons penilaian kami atas risiko kesalahan material misstatement of the accompanying
penyajian material dalam laporan keuangan financial statements. The results of our audit
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed to
prosedur yang dilakukan untuk merespons hal address the key audit matter below, provide the
audit utama di bawah ini, memberikan basis bagi basis for our opinion on the accompanying financial
opini kami atas laporan keuangan terlampir. statements.
ii
Page 400
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 (lanjutan) 2/ 1/ III/ 2024 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loan
Penjelasan atas hal audit utama: Description of the key audit matter:
Seperti yang dijelaskan dalam Catatan 10 atas As described in Note 10 to the accompanying
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2023, the
31 Desember 2023, saldo cadangan kerugian balance of allowance for impairment losses on loans
penurunan nilai atas kredit yang diberikan adalah amounted to Rp197,817 million. Refer to material
sebesar Rp197.817 juta. Lihat informasi accounting policy information for allowance for
kebijakan akuntansi material untuk cadangan impairment losses on financial assets disclosed in
kerugian penurunan nilai atas aset keuangan yang Note 2, use of significant accounting judgment s,
diungkapkan dalam Catatan 2, penggunaan estimates and assumptions in Note 3, and the
pertimbangan, estimasi dan asumsi akuntansi disclosures of allowances for impairment losses on
yang signifikan dalam Catatan 3, dan loans in Note 10 to the accompanying financial
pengungkapan cadangan kerugian penurunan statements.
nilai atas kredit yang diberikan dalam Catatan 10
atas laporan keuangan terlampir.
Kami berfokus pada area ini karena saldo kredit We focused on this area because the balances of
yang diberikan dan cadangan kerugian penurunan loans and allowance for impairment losses on loans
nilai atas kredit yang diberikan adalah signifikan are significant to the accompanying financial
terhadap laporan keuangan terlampir. Selain itu, statements. In addition, the determination of
penentuan cadangan kerugian penurunan allowance for impairment losses requires judgment
nilai memerlukan pertimbangan dan memiliki and is subject to estimation uncertaint y which
ketidakpastian estimasi termasuk dalam includes determining the model to calculate
penentuan model untuk menghitung cadangan allowance for impairment losses, identification of
kerugian penurunan nilai, identifikasi eksposur credit exposures with significant deterioration in
kredit yang mengalami penurunan kualitas kredit credit quality, and determining assumptions used in
yang signifikan, dan penentuan asumsi yang the allowance for impairment losses calculation
digunakan dalam model perhitungan cadangan models (for exposures assessed on an individual or
kerugian penurunan nilai (untuk eksposur yang collective basis), which incorporates forward-
dinilai secara individu atau kolektif), termasuk looking macroeconomic factors.
faktor-faktor ekonomi makro berorientasi masa
depan.
iii
Page 401
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 (lanjutan) 2/ 1/ III/ 2024 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loan (continued)
(lanjutan)
Respons Audit: Audit response:
Kami menguji pengendalian utama atas We tested the key controls over the loan
pemberian kredit, penilaian kualitas kredit origination, regular internal credit quality
internal secara regular, serta pencatatan dan assessments, and recording and monitoring of the
pengawasan kredit yang diberikan. Kami loans. We obtained understanding and assessed
memperoleh pemahaman dan menilai metodologi impairment measurement methodologies and
pengukuran penurunan nilai, serta melakukan performed validation of allowance for impairment
validasi atas model pencadangan kerugian losses models, input s, bases, and assumptions used
penurunan nilai, data masukan, dasar, dan asumsi by the Bank in calculating the allowance for
yang digunakan oleh Bank dalam menghitung impairment losses, and tested the classification into
cadangan kerugian penurunan nilai, serta menguji the three-stage credit quality of loan portfolios in
tiga tahapan kualitas kredit portofolio sesuai accordance with staging criteria developed by the
dengan kriteria tingkatan (staging) yang disusun Bank for loans. We tested whether historical
oleh Bank untuk kredit yang diberikan. Kami experience is representative of current
menguji apakah pengalaman historis mewakili circumstances and of the recent losses incurred in
keadaan saat ini dan kerugian terkini yang terjadi the portfolios, and assessed the reasonableness of
dalam portofolio, serta menilai kewajaran atas forward-looking adjustments, macroeconomic
penyesuaian berorientasi masa depan, analisis factor analysis, and probability-weighted multiple
faktor ekonomi makro, dan beberapa skenario scenarios for loans. With respect to individually
probabilitas tertimbang untuk kredit yang assessed allowance for impairment losses, we
diberikan. Untuk cadangan kerugian penurunan tested the population of loans to evaluate the timely
nilai yang dinilai secara individual, kami menguji identification by the Bank of exposures with
populasi kredit yang diberikan untuk significant deterioration in credit qualit y or which
mengevaluasi identifikasi secara tepat waktu oleh have been impaired; for cases where impairment
Bank atas eksposur yang mengalami penurunan has been identified, we assessed the Bank’s
kualitas kredit yang signifikan atau yang telah assumptions on the expected future cash flows,
mengalami penurunan nilai; untuk kasus-kasus including the value of realizable collateral based on
dimana penurunan nilai telah diidentifikasi, kami available market information or valuation prepared
menilai asumsi Bank atas arus kas masa depan by independent valuer or internal valuer.
ekspektasian, termasuk nilai agunan yang dapat
direalisasikan berdasarkan informasi pasar yang
tersedia atau penilaian yang dilakukan oleh penilai
independen atau internal.
iv
Page 402
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 (lanjutan) 2/ 1/ III/ 2024 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loan (continued)
(lanjutan)
Respons Audit: (lanjutan) Audit response: (continued)
Kami memeriksa keakurasian perhitungan jumlah We checked the accuracy of the calculation of
cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by
melakukan perhitungan ulang atas keseluruhan recalculating the collective and individual
portofolio yang penurunan nilainya dinilai secara impairment for the entire portfolio. We assessed
kolektif dan individual. Kami menilai apakah whether the financial statements disclosures are
pengungkapan dalam laporan keuangan cukup adequately and appropriately reflecting the Bank’s
dan secara memadai mencerminkan eksposur exposures to credit risk. We involved our auditor’s
internal expert in the performance of the above
Bank terhadap risiko kredit. Kami melibat kan
procedures where their specific expertise was
pakar auditor internal kami untuk membantu kami
required.
dalam melakukan prosedur-prosedur di atas
ketika keahlian spesifik mereka diperlukan.
Informasi lain Ot her informat ion
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2023 selain information included in the 2023 Annual Report
laporan keuangan terlampir dan laporan auditor other than the accompanying financial statements
independen kami (“ Laporan Tahunan” ). Laporan and our independent auditor’s report thereon (“ The
Tahunan diharapkan akan tersedia bagi kami Annual Report” ). The Annual Report is expected to
setelah tanggal laporan auditor independen ini. be made available to us after the date of this
independent auditor’s report.
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover t he Annual Report, and
kami tidak menyatakan bentuk keyakinan apapun accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report .
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami financial statements, our responsibility is to read
adalah untuk membaca Laporan Tahunan the Annual Report when it becomes available and,
ketika tersedia dan, dalam melaksanakannya, in doing so, consider whether the Annual Report is
mempertimbangkan apakah Laporan Tahunan materially inconsistent with the accompanying
mengandung ketidakkonsistensian material financial statements or our knowledge obtained in
dengan laporan keuangan terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, atau misstated.
mengandung kesalahan penyajian material.
v
Page 403
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 (lanjutan) 2/ 1/ III/ 2024 (continued)
Informasi lain (lanjut an) Ot her informat ion (cont inued)
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report , if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein,
penyajian material di dalamnya, kami diharuskan we are required to communicate the matter
untuk mengomunikasikan hal tersebut kepada to those charged with governance and take
pihak yang bertanggung jawab atas tata kelola appropriate actions based on the applicable laws
dan melakukan tindakan yang tepat berdasarkan and regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan st at ement s
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation and
dan penyajian wajar laporan keuangan tersebut fair presentation of the financial statements in
sesuai dengan Standar Akuntansi Keuangan di accordance with Indonesian Financial Accounting
Indonesia, dan atas pengendalian internal yang Standards, and for such internal control as
dianggap perlu oleh manajemen untuk management determines is necessary to enable the
memungkinkan penyusunan laporan keuangan preparation of financial statements that are free
yang bebas dari kesalahan penyajian material, from material misstatement, whether due to fraud
baik yang disebabkan oleh kecurangan maupun or error.
kesalahan.
Dalam penyusunan laporan keuangan, In preparing the financial statements, management
manajemen bertanggung jawab untuk menilai is responsible for assessing the Bank’s abilit y to
kemampuan Bank dalam mempertahankan continue as a going concern, disclosing, as
kelangsungan usahanya, mengungkapkan, sesuai applicable, matters related to going concern, and
dengan kondisinya, hal-hal yang berkaitan dengan using the going concern basis of accounting, unless
kelangsungan usaha, dan menggunakan basis management either intends to liquidate the Bank or
akuntansi kelangsungan usaha, kecuali to cease its operations, or has no realistic
manajemen memiliki intensi untuk melikuidasi alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Bank’s financial reporting process.
pelaporan keuangan Bank.
vi
Page 404
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 (lanjutan) 2/ 1/ III/ 2024 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan financial st at ement s
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk independent auditor’s report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always detect
yang dilaksanakan berdasarkan Standar Audit a material misstatement when it exists.
yang ditetapkan oleh IAPI akan selalu mendeteksi Misstatements can arise from fraud or error and
kesalahan penyajian material ketika hal tersebut are considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken on
material jika, baik secara individual maupun the basis of these financial statements.
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit . We also:
audit. Kami juga:
x Mengidentifikasi dan menilai risiko kesalahan x Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis for
bukti audit yang cukup dan tepat untuk our opinion. The risk of not detecting a material
menyediakan basis bagi opini kami. Risiko misstatement resulting from fraud is higher
tidak terdeteksinya suatu kesalahan than for one resulting from error, as fraud
penyajian material yang disebabkan oleh may involve collusion, forgery, intentional
kecurangan lebih tinggi dari yang disebabkan omissions, misrepresentations, or override of
oleh kesalahan, karena kecurangan dapat internal control.
melibat kan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
vii
Page 405
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 (lanjutan) 2/ 1/ III/ 2024 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
x Memeroleh suatu pemahaman tentang x Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
x Mengevaluasi ketepatan kebijakan akuntansi x Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
x Menyimpulkan ketepatan penggunaan basis x Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to event s or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Bank's ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertaint y exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our
auditor independen kami ke pengungkapan conclusion is based on the audit evidence
terkait dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report . However, future event s or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as a going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
viii
Page 406
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00418/ 2.1032/ AU.1/ 07/ 1681- Report No. 00418/ 2.1032/ AU.1/ 07/ 1681-
2/ 1/ III/ 2024 (lanjutan) 2/ 1/ III/ 2024 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
x Mengevaluasi penyajian, st ruktur, dan isi x Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and event s in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal cont rol that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah memat uhi ketentuan etika relevant ethical requirements regarding
yang relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara reasonably be thought to bear on our
wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
ix
Page 407
Page 408
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2023 December 31, 2022
ASET ASSETS
Kas 2,4,31 43.763 61.990 Cash
Current accounts with
Giro pada Bank Indonesia 2,5,31 450.009 720.307 Bank Indonesia
Giro pada bank lain - pihak ketiga Current accounts with other
setelah dikurangi cadangan banks - third parties net of
kerugian penurunan nilai allowance for impairment
sebesar Rp100 pada tanggal losses of Rp100 as of
31 Desember 2023 dan Rp778 pada December 31, 2023 and Rp778
tanggal 31 Desember 2022 2,6,31 745.211 1.471.582 as of December 31, 2022
Penempatan pada Bank Indonesia Placements with
dan bank lain - pihak ketiga Bank Indonesia and
setelah dikurangi cadangan other banks - third parties
kerugian penurunan nilai sebesar net of allowance for
Rp337 pada tanggal impairment losses of Rp337
31 Desember 2023 dan Rp16 as of December 31, 2023 and
pada tanggal 31 Desember 2022 2,7,31 1.084.937 1.174.733 Rp16 as of December 31, 2022
Efek-efek - pihak ketiga 2,8,31 1.482.867 1.651.080 Securities - third parties
Securities purchased
Efek-efek yang dibeli dengan janji under agreement
dijual kembali - pihak ketiga 2,9 1.150.667 766.672 to resell - third parties
Kredit
setelah dikurangi cadangan Loans
kerugian penurunan nilai net of allowance for
sebesar Rp197.817 pada impairment losses of
tanggal 31 Desember 2023 dan Rp197,817 as of December 31,
Rp62.231 pada tanggal 2023 and Rp62,231
31 Desember 2022 as of December 31, 2022
Pihak berelasi 2,10,29 34.364 43.083 Related parties
Pihak ketiga 2,10,31 4.103.591 2.807.479 Third parties
Kredit - neto 4.137.955 2.850.562 Loans - net
Tagihan Akseptasi
setelah dikurangi cadangan Acceptance receivables
kerugian penurunan nilai net of allowance for impairment
masing-masing sebesar RpNihil losses of RpNil and Rp2
dan Rp2 pada tanggal-tanggal as of December 31, 2023,
31 Desember 2023 dan 2022 2,11 - 12.213 and 2022, respectively
Aset tetap Fixed assets
setelah dikurangi akumulasi net of accumulated
penyusutan sebesar Rp47.018 depreciation of Rp47,018
pada tanggal 31 Desember 2023 as of December 31, 2023
dan Rp45.772 pada tanggal and Rp45,772 as of
31 Desember 2022 2,12 61.547 60.389 December 31, 2022
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
1
Page 409
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENTS OF FINANCIAL POSITION
Tanggal 31 Desember 2023 (continued)
(Disajikan dalam Jutaan Rupiah, As of December 31, 2023
Kecuali Dinyatakan Lain) (Expressed in Millions of Indonesian Rupiah,
Unless Otherwise Stated)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2023 December 31, 2022
ASET (lanjutan) ASSETS (continued)
Aset hak-guna Right-of-use assets
setelah dikurangi akumulasi net of accumulated
penyusutan sebesar Rp44.145 depreciation of Rp44,145
pada tanggal 31 Desember 2023 as of December 31, 2023
dan Rp39.303 pada tanggal and Rp39,303 as of
31 Desember 2022 2,13 18.937 22.354 December 31, 2022
Aset takberwujud Intangible assets
setelah dikurangi akumulasi net of accumulated
amortisasi sebesar Rp6.648 amortization of Rp6,648
pada tanggal 31 Desember 2022 as of December 31, 2023
dan Rp4.255 pada tanggal and Rp4,255 as of
31 Desember 2022 2,14 11.447 11.674 December 31, 2022
Aset pajak tangguhan 2,26 105.146 57.102 Deferred tax assets
Aset lain-lain Other assets
setelah dikurangi cadangan net of allowance for
kerugian penurunan nilai impairment losses of
sebesar Rp6.104 pada tanggal Rp6,104 as of December 31,
31 Desember 2023 dan Rp7.629 2023 and Rp7,629 as of
pada tanggal 31 Desember 2022 2,15,29,31 109.823 107.474 December 31, 2022
TOTAL ASET 9.402.309 8.968.132 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 2,31 11.873 111.586 Liabilities due immediately
Simpanan Deposits
Pihak berelasi 2,16,29,31 69.371 104.834 Related parties
Pihak ketiga 2,16,31 5.922.668 5.518.117 Third parties
Total 5.992.039 5.622.951 Total
Simpanan dari bank lain - Deposits from other banks -
pihak ketiga 2,17 2.238 2.425 third parties
Kewajiban Akseptasi 2,11 - 12.215 Acceptance Liabilities
Utang pajak 2,18 53.600 16.226 Taxes payable
Post-employment benefits
Liabilitas imbalan pasca kerja 2,28 28.582 23.126 obligation
Liabilitas lain-lain 2,3,19,31 69.775 40.841 Other liabilities
TOTAL LIABILITAS 6.158.107 5.829.370 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
2
Page 410
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENTS OF FINANCIAL POSITION
Tanggal 31 Desember 2023 (continued)
(Disajikan dalam Jutaan Rupiah, As of December 31, 2023
Kecuali Dinyatakan Lain) (Expressed in Millions of Indonesian Rupiah,
Unless Otherwise Stated)
Catatan/ 31 Desember/ 31 Desember/
Notes December 31, 2023 December 31, 2022
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - nilai nominal Authorized capital - par value
40.000.000.000 lembar saham 40,000,000,000 shares
dengan nominal saham Rp100 with par value Rp100
(nilai penuh) per saham pada (full amount) per share
tanggal 31 Desember 2023 dan as of December 31, 2023 and
tanggal 31 Desember 2022 as of December 31, 2022
Modal ditempatkan dan disetor penuh - Issued and fully paid capital -
23.970.997.103 lembar saham 23,970,997,103 shares
pada tanggal 31 Desember 2023 dan as of December 31, 2023 and
16.470.997.103 saham lembah 16,470,997,103 shares
pada tanggal 31 Desember 2022 2,20 2.397.100 1.647.100 as of December 31, 2022
Tambahan modal disetor 2,20 692.110 542.110 Additional paid-in capital
Dana setoran modal 20 - 900.000 Capital deposit funds
Revaluation surplus of
Surplus revaluasi aset tetap - neto 33.746 33.746 fixed assets - net
Perubahan nilai wajar dari aset Fair value changes
keuangan yang diukur pada of securities measured
nilai wajar melalui penghasilan at fair value through
komprehensif lain 8 (5.342) (8.197) other comprehensive income
Saldo laba 126.588 24.003 Retained earnings
EKUITAS 3.244.202 3.138.762 EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 9.402.309 8.968.132 EQUITY
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
3
Page 411
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk tahun yang Berakhir For the year then Ended
pada Tanggal 31 Desember 2023 December 31, 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2023 2022
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan bunga 2,21,29 592.752 433.413 Interest income
Beban bunga Interest expenses
Bunga 2,22,29 (140.825) (111.692) Interest expenses
Premi program penjaminan Premium on deposit
simpanan 2,33 (10.208) (16.130) guarantee program
Total beban bunga (151.033) (127.822) Total interest expenses
Pendapatan bunga - neto 441.719 305.591 Interest income - net
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Commissions and fees from
Provisi dan komisi selain kredit - neto 2 24.749 26.336 transactions other than loans - net
Pendapatan jasa administrasi dan penalti 1.630 2.402 Administration fees and penalties
Keuntungan transaksi valuta Gain on foreign exchange
asing - neto 2.330 5.810 transactions - net
Keuntungan neto penjualan efek 8 7.336 4.447 Net gain on sale of securities
Lain-lain 15.843 4.227 Others
Total pendapatan operasional lainnya 51.888 43.222 Total other operating income
Beban kerugian penurunan nilai: 23 Provision for impairment losses:
6,7,8,10
Aset keuangan 11,15 (140.998) (114.048) Financial assets
Aset non-keuangan 15 (195) (5.135) Non-financial assets
Total beban kerugian penurunan nilai (141.193) (119.183) Total provision for impairment losses
Beban operasional lainnya: Other operating expenses:
Umum dan administrasi 24 (61.041) (56.817) General and administrative
Tenaga kerja 25 (157.027) (104.630) Personnel
Lain-lain (3.485) (4.510) Others
Total beban operasional lainnya (221.553) (165.957) Total other operating expenses
Beban Operasional Lainnya - Neto (310.858) (241.918) Other Operating Expenses - Net
LABA OPERASIONAL 130.861 63.673 INCOME FROM OPERATIONS
PENDAPATAN (BEBAN) NON-OPERATING INCOME
NON-OPERASIONAL (EXPENSES)
Keuntungan pelepasan Gain on disposals of
aset tetap - neto 12 1.091 149 fixed assets - net
Keuntungan (kerugian) penjualan Gain (loss) on sales
agunan yang diambil alih (1.239) - for foreclosed asset
Beban administrasi agunan Administrative expenses of
yang diambil alih 15 (413) (630) foreclosed properties
Lain-lain - neto (1.516) (5.768) Others - net
Beban non-operasional - neto (2.077) (6.249) Non-operating expenses - net
LABA SEBELUM PAJAK PENGHASILAN 128.784 57.424 PROFIT BEFORE INCOME TAX
BEBAN PAJAK 26 (24.819) (11.381) TAX EXPENSE
LABA BERSIH TAHUN BERJALAN 103.965 46.043 PROFIT FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
4
Page 412
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk tahun yang Berakhir For the year then Ended
pada Tanggal 31 Desember 2023 December 31, 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2023 2022
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang tidak akan Items not to be reclassified to
direklasifikasikan ke laba rugi: profit or loss:
Pengukuran kembali atas Remeasurement of defined
kewajiban imbalan pasti 28 (1.704) (595) benefit obligation
Pajak penghasilan terkait 26 324 113 Related income tax
Neto (1.380) (482) Net
Pos-pos yang akan direklasifikasikan Item to be reclassified to profit
ke laba rugi: or loss:
Gain (losses) on
Keuntungan (kerugian) bersih atas changes in fair value of
efek-efek yang diukur pada securities fair-value
nilai wajar melalui penghasilan through other
komprehensif lain 8 3.525 (11.961) comprehensive income
Pajak penghasilan terkait 26 (670) 2.272 Related income tax
Neto 2.855 (9.689) Net
Keuntungan (kerugian) komprehensif lain Other comprehensive loss
tahun berjalan - neto 1.475 (10.171) for the year - net
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 105.440 35.872 INCOME FOR THE YEAR
LABA PER SAHAM EARNINGS PER SHARE
(nilai penuh) (full amount)
Dasar/Dilusian 27 5,0 2,8 Basic/Diluted
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
5
Page 413
The original financial statements included herein are in the Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2023 For the Year then Ended December 31, 2023
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Millions of Indonesian Rupiah, Unless Otherwise Stated)
Perubahan
nilai wajar
dari aset keuangan
yang diukur pada
nilai wajar
melalui penghasilan
komprehensif lain/
Fair value changes
Surplus of securities
Tambahan revaluasi measured
modal Dana aset tetap – neto at fair value
disetor/ setoran modal/ Revaluation through other
Catatan/ Modal saham/ Additional Capital surplus of comprehensive Saldo laba/ Ekuitas neto/
Notes Share capital paid-in capital deposit funds fixed assets - net income Retained earrning Net Equity
Saldo per 31 Desember 2021 1.117.506 17.703 1.000.000 33.746 1.492 (21.558 ) 2.148.889 Balance as of December 31, 2021
Laba tahun berjalan - - - - - 46.043 46.043 Profit for the year
Penawaran Umum Terbatas I 20 Limited Public Offering I
Dana setoran modal - - (1.000.000) - - - (1.000.000) Capital deposit funds
Penerbitan saham baru 529.594 527.329 - - - - 1.056.923 issuance new shares
Penawaran Umum Terbatas II 20 Limited Public Offering II
Dana setoran modal - - 900.000 - - - 900.000 Capital deposit funds
Biaya emisi saham - (2.922) - - - - (2.922) Share issuance cost
Penghasilan komprehensif lain Other comprehensive income
periode berjalan - setelah pajak 8 - - - - (9.689) (482 ) (10.171) for the year - net of tax
Saldo per 31 Desember 2022 1.647.100 542.110 900.000 33.746 (8.197) 24.003 3.138.762 Balance as of December 31. 2022
Laba tahun berjalan - - - - - 103.965 103.965 Profit for the year
Penawaran Umum Terbatas II 20 Limited Public Offering II
Dana setoran modal (900.000) - - - (900.000) Capital deposit funds
Penerbitan saham baru 750.000 150.000 - - - - 900.000
Biaya emisi saham - - - - - - - Share issuance cost
Penghasilan komprehensif lain Other comprehensive income
periode berjalan - setelah pajak 8 - - - - 2.855 (1.380 ) 1.475 for the year - net of tax
Saldo per 31 Desember 2023 2.397.100 692.110 - 33.746 (5.342) 126.588 3.244.202 Balance as of December 31. 2023
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the financial statements form an integral part of these financial
laporan keuangan secara keseluruhan. statements.
6
Page 414
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun yang Berakhir For the Year then Ended
pada Tanggal 31 Desember 2023 December 31, 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan dari bunga serta Interest. loan commissions and
provisi dan komisi kredit 585.076 448.695 fees received
Pembayaran bunga, hadiah, provisi Interests, prizes, fund
dan komisi dana (155.071) (127.784) commissions and fees paid
Penerimaan pendapatan Other operating revenues
operasional lainnya 49.558 37.408 received
Keuntungan dari transaksi Gain on foreign exchange
valuta asing - neto 2.330 5.810 transactions - net
Pembayaran gaji dan tunjangan karyawan (135.737) (108.703) Salaries and employee benefits paid
Pembayaran beban operasional lainnya (45.630) (85.365) Other operating expenses paid
Pembayaran beban non-operasional (3.168) (6.398) Non-operating expenses paid
Pembayaran beban pajak (36.362) (15.693) Tax expense paid
Hasil penjualan agunan yang Proceeds from sale of foreclosed
diambil alih 5.075 - properties
Cash flows before
Arus kas sebelum perubahan changes in operating
aset dan liabilitas operasi 266.071 147.970 assets and liabilities
Penurunan (kenaikan) aset operasi: Decrease (increase) in operating assets:
Efek-efek (212.840) (162.812) Securities
Kredit (1.428.586) (553.945) Loans
Tagihan akseptasi 12.215 (6.025) Acceptance receivables
Aset lain-lain 8.908 19.884 Other assets
Kenaikan (penurunan) Increase (decrease) in
liabilitas operasi: operating liabilities:
Liabilitas segera (99.713) 105.850 Obligations due immediately
Simpanan 369.088 (694.837) Deposits
Simpanan dari bank lain (187) (57) Deposits from other banks
Liabilitas akseptasi (12.215) 6.025 Acceptance liabilities
Liabilitas lain-lain 7.334 19.212 Other liabilities
Kas neto digunakan untuk Net cash used in
aktivitas operasi (1.089.925) (1.118.735) by operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Hasil penjualan aset tetap 12 1.091 206 Proceeds from sale of fixed assets
Penempatan efek yang Placement of
hingga jatuh tempo - (57.531) held-to-maturity securities
Perolehan aset takberwujud 14 (2.166) (10.654) Acquisition of intangible assets
Perolehan aset tetap 12 (6.351) (3.711) Acquisition of fixed assets
Kas neto digunakan untuk Net cash used in
aktivitas investasi (7.426) (71.690) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITY
Penerbitan saham baru 20 - 954.000 Issuance new shares
Pembayaran liabilitas sewa 13 (7.698) (7.905) Lease liabilities paid
Kas neto (digunakan untuk) diperoleh dari Net cash (used in) provided by
aktivitas pendanaan (7.698) 946.095 investing activities
NET DECREASE
PENURUNAN NETO IN CASH AND CASH
KAS DAN SETARA KAS (1.105.049) (244.330) EQUIVALENTS
KAS DAN SETARA KAS AWAL CASH AND CASH EQUIVALENTS
TAHUN 3.429.406 3.673.736 AT BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR CASH AND CASH EQUIVALENTS
TAHUN 2.324.357 3.429.406 AT END OF YEAR
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
7
Page 415
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
LAPORAN ARUS KAS (lanjutan) STATEMENTS OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year then Ended
pada Tanggal 31 Desember 2023 December 31, 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2023 2022
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 4 43.763 61.990 Cash
Current accounts with
Giro pada Bank Indonesia 5 450.009 720.307 Bank Indonesia
Current accounts with
Giro pada bank lain 6 745.311 1.472.360 other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 7 1.085.274 1.174.749 and other banks
Total 2.324.357 3.429.406 Total
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
8
Page 416
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
information
PT Bank Ganesha Tbk (selanjutnya disebut PT Bank Ganesha Tbk (the “Bank”) was
"Bank") didirikan dengan akta No. 47 tanggal established based on Deed No. 47 dated
15 Mei 1990 dari notaris Esther Daniar May 15, 1990 of notary Esther Daniar Iskandar,
Iskandar, S.H.. Akta pendirian ini disahkan oleh S.H.. The deed of establishment was approved
Menteri Kehakiman Republik Indonesia dalam by the Ministry of Justice of the Republic of
Surat Keputusan No. C2-4331 HT.01.01. Th 91 Indonesia through Decision Letter No. C2-4331
tanggal 30 Agustus 1991 serta diumumkan HT.01.01. Th 91 dated August 30, 1991 and
dalam Berita Negara Republik Indonesia No. 85 was published in Supplement No. 5296 of the
tanggal 23 Oktober 1992, Tambahan No. 5296. State Gazette of the Republic of Indonesia
Anggaran Dasar Bank telah mengalami No. 85 dated October 23, 1992. The Bank’s
beberapa kali perubahan, terakhir dengan Akta Articles of Association have been amended
No. 181 tanggal 22 Desember 2021 dari notaris several times, the latest was by Deed No. 181
Hannywati Gunawan, S.H., notaris di Jakarta, dated December 22, 2021 of notary Hannywati
mengenai perubahan seluruh anggaran dasar Gunawan, S.H., notary in Jakarta, in order to
Bank yang telah memperoleh Keputusan amend the Bank’s entire Articles of Association
Menteri Hukum dan Hak Asasi Manusia which was approved by the Ministry
Republik Indonesia dalam Surat Keputusan of Justice and Human Rights of the Republic
No. AHU-0074700.AH.01.02 Tahun 2021 of Indonesia through Decission Letter
tanggal 22 Desember 2021. No. AHU-0074700.AH.01.02 Year 2021 dated
December 22, 2021.
Sesuai dengan pasal 3 anggaran dasar Bank, In accordance with article 3 of the Bank’s
ruang lingkup kegiatan Bank adalah articles of association, the scope of its activities
menjalankan usaha bank umum. is to engage in general banking.
Bank mulai beroperasi secara komersial pada The Bank started its commercial operations on
tanggal 30 April 1992, sesuai dengan izin usaha April 30, 1992 when it obtained its business
yang diberikan oleh Menteri Keuangan license based on the Decision Letter
Republik Indonesia dalam Surat Keputusan No. 393/KMK-013/1992 dated April 14, 1992
No. 393/KMK-013/1992 tanggal 14 April 1992. from the Ministry of Finance of the Republic of
Sesuai dengan Surat Keputusan Bank Indonesia. In accordance with Bank Indonesia’s
Indonesia No. 26/66/KEP/DIR tanggal Decision Letter No. 26/66/KEP/DIR dated
12 September 1995, Bank telah mendapat September 12, 1995, the Bank is authorized to
persetujuan menjadi bank devisa. be a foreign exchange bank.
Bank berkedudukan di Jakarta dan memiliki The Bank is domiciled in Jakarta and has
1 kantor pusat, 8 kantor cabang/cabang 1 head office, 8 branch/sub-branch offices and
pembantu dan 2 kantor kas. Kantor pusat Bank 2 cash offices. The Bank’s head office is located
beralamat di Wisma Hayam Wuruk, at Wisma Hayam Wuruk, Jl. Hayam Wuruk
Jl. Hayam Wuruk No. 8, Jakarta 10120, No. 8, Jakarta 10120, Indonesia. The Bank had
Indonesia. Bank memiliki 257 dan 266 a total number of 257 and 266 employees as of
karyawan pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022, respectively
2022 (tidak diaudit). (unaudited).
Entitas induk terakhir Bank adalah Equity The ultimate parent of the Bank is Equity Global
Global International Ltd, Hongkong. Entitas International Ltd, Hongkong. The ultimate
induk terakhir Bank tersebut telah mendapat parent has received approval on the fit and
persetujuan atas fit and proper test proper test from the Financial Services
dari Otoritas Jasa Keuangan (OJK) Authority (OJK) to conform with POJK
sesuai dengan Peraturan Otoritas Jasa No. 27/POJK/2016 No. KEP-127/D.03/2019
Keuangan No. 27/POJK/2016 dengan dated July 18, 2019.
No. KEP-127/D.03/2019 pada tanggal
18 Juli 2019.
9
Page 417
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
(lanjutan) information (continued)
Susunan Dewan Komisaris dan Direksi Bank The composition of the Board of Commissioners
pada tanggal 31 Desember 2023 ditetapkan and Directors of the Bank as of December 31,
berdasarkan Rapat Umum Pemegang Saham 2023 based on the Bank’s Annual General
Tahunan (RUPST) Bank tanggal 26 Mei 2023 Shareholders Meeting held on May 26, 2023
sesuai Akta Pernyataan Keputusan Rapat stated under Deed of Meeting Resolution
No. 240 tanggal 26 Mei 2023, dan Rapat Umum Statements No. 240 dated May 26, 2023, and
Pemegang Saham Luar Biasa (RUPSLB) the Bank’s Extraordinary General Shareholders
tanggal 26 Juli 2023 sesuai Berita Acara Rapat Meeting held on July 26, 2023 stated under
No. 164 tanggal 26 Juli 2023, yang dibuat oleh Deed of Meeting Resolution Statements
Notaris Hannywati Gunawan, S.H. di Jakarta, No. 164 dated July 26, 2023, Notary Hannywati
yang dimuat dalam Pernyataan Keputusan Gunawan S.H. in Jakarta, stated under Deed of
Rapat No. 165 tanggal 26 Juli 2023, telah Meeting Resolution Statements No. 165 dated
diterima dan dicatat di dalam Sistem May 26, 2023 that has been received and
Administrasi Kementerian Hukum dan Hak recorded in the Administration System of the
Asasi Manusia Republik Indonesia No. AHU- Ministry of Law and Human Rights of the
AH.01.09-0144453 tanggal 26 Juli 2023 adalah Republic of Indonesia No. AHU-AH.01.09-
sebagai berikut: 0144453 dated July 26, 2023, are as follows:
31 December/December 31, 2023
Dewan Komisaris Board of Commissioners
Presiden Komisaris Marcello T. Taufik President Commissioner
Wakil Presiden Komisaris Lisawati Vice President Commissioner
Komisaris (Independen) Sudarto Commissioner (Independent)
Komisaris (Independen) Trisna Chandra Commissioner (Independent)
Direksi Directors
Presiden Direktur Lenny Sugihat President Director
Wakil Presiden Direktur Mahesh Ajit Ranade Vice President Director
Direktur Setiawan Kumala Director
Direktur Agoes Roediyanto Director
Direktur Arif Wicaksono Director
Direktur Suroso Director
Komite Audit Audit Committee
Ketua Trisna Chandra Chairman
Anggota Dede Suherman Sukandar Member
Anggota Pramu Hestiono Utama Member
Audit Internal Resky Irianawati Internal Audit
Sekretaris Perusahaan Febrina Kenya Savitri Corporate Secretary
Berdasarkan Surat Keputusan Direksi Based on Directors Decree No. 014/SK DIR-
No. 014/SK DIR-SDM/VI/23 tanggal 19 Juni SDM/VI/23 on June 19, 2023, Resky Irianawati
2023, telah ditetapkan Resky Irianawati sebagai has been appointed as the Head of Internal
Kepala Satuan Kerja Audit Internal. Audit.
Berdasarkan Surat Keputusan Direksi Based on Directors Decree
No. 118/DIR/V/2023 tanggal 11 Mei 2023, telah No. 118/DIR/V/2023 on May 11, 2023,
ditetapkan Trisna Chandra sebagai Ketua Trisna Chandra has been appointed as the
Komite Audit. Chairman of Audit Committee.
10
Page 418
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
(lanjutan) information (continued)
Susunan Dewan Komisaris dan Direksi Bank The composition of the Board of Commissioners
pada tanggal 31 Desember 2022 ditetapkan and Directors of the Bank as of December 31,
berdasarkan Rapat Umum Pemegang Saham 2022 based on the Bank’s Annual General
Tahunan (RUPST) Bank tanggal 24 Juni 2022 Shareholders Meeting held on June 24, 2022
sesuai Berita Acara Rapat No. 155 tanggal stated under Deed of Meeting Resolution
24 Juni 2022, dan Rapat Umum Pemegang Statements No. 155 dated June 24, 2022, and
Saham Luar Biasa (RUPSLB) tanggal the Bank’s Extraordinary General Shareholders
26 September 2022 sesuai Berita Acara Rapat Meeting held on September 26, 2022 stated
No. 223 tanggal 26 September 2022, yang under Deed of Meeting Resolution Statements
dibuat oleh Notaris Hannywati Gunawan, S.H. No. 223 dated September 26, 2022, Notary
di Jakarta, yang dimuat dalam Pernyataan Hannywati Gunawan S.H. in Jakarta, that has
Keputusan Rapat No. 189 tanggal 19 Desember been received and recorded in the
2022, telah diterima dan dicatat di dalam Sistem Administration System of the Ministry of Law
Administrasi Kementerian Hukum dan Hak and Human Rights of the Republic of Indonesia
Asasi Manusia Republik Indonesia No. AHU- No. AHU-AH.01.03-0088223 dated December
AH.01.09-0088223 tanggal 19 Desember 2022, 19, 2022, are as follows:
adalah sebagai berikut:
31 December/December 31, 2022
Dewan Komisaris Board of Commissioners
Presiden Komisaris Marcello T. Taufik President Commissioner
Wakil Presiden Komisaris Lisawati Vice President Commissioner
Komisaris (Independen) Sudarto Commissioner (Independent)
Direksi Directors
Presiden Direktur Lenny Sugihat President Director
Direktur Setiawan Kumala Director
Direktur Agoes Roediyanto Director
Direktur Suroso Director
Direktur Arif Wicaksono Director
Komite Audit Audit Committee
Ketua Sudarto Chairman
Anggota Dede Suherman Sukandar Member
Anggota Pramu Hestiono Utama Member
Audit Internal George Surya*) Internal Audit
Sekretaris Perusahaan Febrina Kenya Savitri Corporate Secretary
*) Telah mengundurkan diri per tanggal 24 Februari 2023 Have been resigned as of February 24, 2023 *)
Pembentukan Komite Audit telah sesuai The establishment of the Audit Committee was
dengan Peraturan OJK No. 55/POJK.04/2015 based on Financial Services Authority
tentang ”Pembentukan dan Pedoman Regulation No. 55/POJK.04/2015 “The
Pelaksanaan Kerja Komite Audit” tanggal Establishment and the Implementation
29 Desember 2015. Guidelines of Audit Committee” dated
December 29, 2015.
Berdasarkan kebijakan Bank, manajemen kunci Based on the Bank’s policies, key management
Bank mencakup anggota dewan komisaris, of the Bank consist of members of the board
direksi dan kepala divisi. commissioners, directors and division heads.
11
Page 419
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham b. Public offering of the Bank’s shares
Berdasarkan Rapat Umum Pemegang Saham Based on the Extraordinary General Meeting of
Luar Biasa No. 12 tanggal 22 Oktober 2015 Extraordinary Shareholders No. 12 dated
oleh Dr. Isyana Wisnuwardhani Sadjarwo, S.H., October 22, 2015 of notary Dr. Isyana
M.H., telah disetujui penerbitan saham baru Wisnuwardhani Sadjarwo, S.H., M.H.,
kepada PT Equity Development Investment Tbk shareholders approved the issuance of new
sebanyak-banyaknya 2.400.000.000 lembar shares to PT Equity Development Investment
saham pada tanggal pencatatan saham Bank di Tbk by as much as 2,400,000,000 shares on
Bursa Efek Indonesia. Bank menerbitkan the date of listing on the Indonesia Stock
saham baru sebanyak 2.286.650.000 lembar Exchange. The new shares issued by the Bank
saham. consist of 2,286,650,000 shares.
Pada tanggal 3 Mei 2016, Bank memperoleh On May 3, 2016, the Bank obtained the notice
pernyataan efektif dari Ketua Dewan of effectivity from the Board of Commissioners
Komisioner Otoritas Jasa Keuangan dan of the Financial Services Authority and
Kepala Eksekutif Badan Pengawas Pasar Chairman of the Capital Market Supervisory
Modal (OJK-Bapepam) dengan suratnya Agency (OJK-Bapepam) in his letter
No. S-216/D.04/2016 untuk melakukan No. S-216/D.04/2016 for its initial public offering
penawaran umum perdana (IPO) atas (IPO) of 5,372,320,000 shares to public.
5.372.320.000 lembar saham Bank kepada
masyarakat.
Termasuk di dalam jumlah saham kepada Included in the number of initial shares offered
masyarakat adalah saham yang telah to the public are shares that have been
dialokasikan sehubungan dengan Program allocated in connection with Employee Stock
Alokasi Saham Karyawan (ESA) sejumlah Allocation (ESA) Program of 614,000 shares
614.000 lembar saham berdasarkan Surat based on the Directors’ Decision Letter
Keputusan Direksi No. 006/SKDIR/II/16 tanggal No. 006/SKDIR/II/16 dated February 11, 2016.
11 Februari 2016.
Pada tanggal 12 Mei 2016, seluruh saham On May 12, 2016, these shares were listed on
tersebut telah dicatatkan pada Bursa Efek the Indonesia Stock Exchange.
Indonesia.
Berdasarkan Rapat Umum Pemegang Saham Based on the Extraordinary General Meeting of
Luar Biasa No. 180 tanggal 22 Desember 2021 Shareholders No. 180 dated December 22,
oleh Notaris Hannywati Gunawan, S.H., telah 2021 of notary Hannywati Gunawan, S.H., has
disetujui penerbitan saham baru melalui been approved the issuance of new shares
Penambahan Modal dengan Hak Memesan through capital addition with the right to order
Efek Terlebih Dahulu (PMHMETD) I sebanyak- securities in advance (PMHMETD) I as much as
banyaknya 5.587.530.000 lembar saham, akta 5,587,530,000 shares, the Decree of the
ini telah memperoleh Keputusan Menteri Minister of Law and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia in a Decree No. AHU-
Indonesia dalam Surat Keputusan AH.01.03-0203189 dated March 25, 2022.
No. AHU-AH.01.03-0203189 tanggal 25 Maret Bank has obtained notice of effectivity from
2022. Bank telah mendapatkan pernyataan OJK of this PMHMETD I through its letter
efektif dari OJK atas PMHMETD I ini melalui No. S-19/D.04/2022 dated February 14, 2022.
surat No. S-19/D.04/2022 tanggal
14 Februari 2022.
Pada tanggal 8 April 2022 Bank telah On April 8, 2022, the Bank has obtained
memperoleh persetujuan dari Pengawas OJK approval from the Financial Services Authority
melalui surat No. SR-7/PB.322/2022 dan (OJK) through letter No. SR-7/PB.332/2022
mencatatnya sebagai tambahan modal disetor and recorded it as paid in capital thus total
sehingga modal saham Bank menjadi share capital the Bank changed to
16.470.997.103 lembar saham. 16,470,997,103 shares.
12
Page 420
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham (lanjutan) b. Public offering of the Bank’s shares
(lanjutan)
Berdasarkan Rapat Umum Pemegang Saham Based on the Extraordinary General Meeting of
Luar Biasa No. 223 tanggal 26 September 2022 Shareholders No. 223 dated September 26,
oleh Notaris Hannywati Gunawan, S.H., telah 2022 of notary Hannywati Gunawan, S.H., has
disetujui penerbitan saham baru melalui been approved the issuance of new shares
Penambahan Modal dengan Hak Memesan through capital addition with the right to order
Efek Terlebih Dahulu (PMHMETD) II sebanyak- securities in advance (PMHMETD) II as much
banyaknya 7.500.000.000 lembar saham, akta as 7,500,000,000 shares, the Decree of the
ini telah memperoleh Keputusan Menteri Minister of Law and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia in a Decree
Indonesia dalam Surat Keputusan No. AHU-AH.01.03-0497407 dated Desember
No. AHU-AH.01.03-0497407 tanggal 29, 2022. Bank has obtained notice of
29 Desember 2022. Bank telah mendapatkan effectivity from OJK of this PMHMETD II
pernyataan efektif dari OJK atas PMHMETD II through its letter No. S-249/D.04/2022 dated
ini melalui surat No. S-249/D.04/2022 tanggal November 30, 2022.
30 November 2022.
Pada tanggal 8 Juni 2023 Bank telah On June 8, 2023, the Bank has obtained
memperoleh persetujuan dari Pengawas OJK approval from the Financial Services Authority
melalui surat No. SR-87/PB.322/2023 dan (OJK) through letter No. SR-87/PB.332.2023
mencatatnya sebagai tambahan modal disetor and recorded it as paid in capital thus total
sehingga modal saham Bank menjadi share capital the Bank changed to
23.970.997.103 lembar saham. 23,970,997,103 shares.
Pada tanggal 31 Desember 2023 sejumlah As of December 31, 2023, the Bank’s
23.731.287.132 lembar saham Bank telah outstanding shares totaling 23,731,287,132
dicatatkan pada Bursa Efek Indonesia dan shares have been listed on the Indonesia Stock
sejumlah 239.709.971 lembar saham yang Exchange, while the founder shares totaling
merupakan saham pendiri yang tidak dicatatkan 239,709,971 shares are not listed on the stock
di bursa. exchange.
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan pada tanggal 31 Desember The financial statements as of December 31, 2023
2023 dan untuk tahun yang berakhir pada tersebut and for the year ended, is prepared and presented in
disusun dan disajikan sesuai dengan Standar accordance with Indonesian Financial Accounting
Akuntansi Keuangan di Indonesia, yang mencakup Standards, which include the statements and
pernyataan dan interpretasi yang dikeluarkan oleh interpretations issued by the Financial Accounting
Dewan Standar Akuntansi Keuangan Ikatan Standards Board Indonesian Institute of
Akuntan Indonesia (DSAK-IAI) dan peraturan Accountants (DSAK-IAI) and Indonesian Capital
Badan Pengawas Pasar Modal dan Lembaga Market and Financial Institutions Supervisory
Keuangan (Bapepam-LK) No. VIII.G.7 lampiran Agency (Bapepam-LK) Regulation No.VIII.G.7
keputusan Ketua Bapepam-LK appendix of the Decision of the Chairman of
No. KEP-347/BL/2012 tanggal 25 Juni 2012 Bapepam-LK No.KEP-347/BL/2012 dated June 25,
tentang “Penyajian dan Pengungkapan Laporan 2012 regarding the “Guidelines on Financial
Keuangan Emiten atau Perusahaan Publik”. Statements Presentations and Disclosures for
Issuers or Public Companies”.
13
Page 421
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of Financial
Statements
Laporan keuangan telah disusun sesuai The financial statements have been prepared in
dengan Standar Akuntansi Keuangan (“SAK”), accordance with the Indonesia Financial
yang mencakup Pernyataan dan Interpretasi Accounting Standards (“SAK”), which comprise
yang dikeluarkan oleh Dewan Standar the Statements and Interpretations issued by
Akuntansi Keuangan Ikatan Akuntan Indonesia the Financial Accounting Standards Board of
(DSAK IAI) dan Peraturan-Peraturan serta the Institute of Indonesia Chartered
Pedoman Penyajian dan Pengungkapan Accountants (Dewan Standar Akuntansi
Laporan Keuangan yang diterbitkan oleh Keuangan Ikatan Akuntan Indonesia or DSAK
Otoritas Jasa Keuangan (“OJK”). IAI) and the Regulations and Guidelines on
Financial Statement Presentation and
Disclosures issued by Financial Services
Authority (Otoritas Jasa Keuangan” or “ OJK”).
Laporan keuangan disusun berdasarkan The financial statements have been prepared
konsep akrual, kecuali laporan arus kas, on the accrual basis, except for the statement of
dengan menggunakan konsep biaya historis, cash flows, using the historical cost concept of
kecuali seperti yang disebutkan dalam Catatan accounting, except as disclosed in the relevant
atas laporan keuangan yang relevan. Notes to the consolidated financial statements
herein.
Laporan arus kas yang disajikan dengan The statement of cash flows, which have been
menggunakan metode langsung, menyajikan prepared using the direct method, present
penerimaan dan pengeluaran kas dan setara receipts and disbursements of cash and cash
kas yang diklasifikasikan ke dalam aktivitas equivalents classified into operating, investing
operasi, investasi dan pendanaan. and financing activities.
Untuk keperluan laporan arus kas, yang For the statement of cash flows purposes, cash
termasuk kas dan setara kas terdiri dari kas, and cash equivalents consist of cash, current
giro pada Bank Indonesia dan giro pada bank accounts with Bank Indonesia and current
lain dan penempatan pada Bank Indonesia accounts with other banks and placements with
dan bank lain yang jatuh tempo dalam waktu 3 Bank Indonesia and other banks maturing within
(tiga) bulan sejak tanggal perolehan, 3 (three) months or less from the acquisition
sepanjang tidak digunakan sebagai jaminan date provided that they are neither pledged as
atas pinjaman yang diterima serta tidak collateral for fund borrowings nor restricted.
dibatasi penggunaannya.
Mata uang penyajian yang digunakan dalam The presentation currency used in the financial
laporan keuangan adalah mata uang Rupiah statements is the Indonesian Rupiah (Rp) which
(Rp) yang juga merupakan mata uang is also the functional currency of the entity.
fungsional entitas. Angka-angka yang Unless otherwise stated, all figures presented in
disajikan dalam laporan keuangan, kecuali bila the financial statements are rounded off to
dinyatakan secara khusus, adalah dibulatkan thousands of Rupiah.
dalam ribuan Rupiah.
Bank telah menyusun laporan keuangan The bank has prepared the financial statements
dengan dasar bahwa Bank akan beroperasi on the basis that it will continue to operate as a
secara berkesinambungan. going concern.
14
Page 422
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
Aset keuangan terdiri dari kas, giro pada Bank Financial assets consist of cash, current
Indonesia, giro pada bank lain, penempatan accounts with Bank Indonesia, current accounts
pada Bank Indonesia dan bank lain, efek-efek, with other banks, placements with Bank
efek-efek yang dibeli dengan janji dijual Indonesia and other banks, securities,
kembali, tagihan akseptasi, kredit, dan aset lain- securities purchased under agreement to resell,
lain. acceptance receivables, loans, and other
assets.
Liabilitas keuangan terdiri dari liabilitas segera, Financial liabilities consist of liabilities due
simpanan, simpanan dari bank lain, kewajiban immediately, deposits, deposits from other
akseptasi, dan liabilitas lain-lain. banks, acceptance liabilities, and other
liabilities.
(i) Klasifikasi (i) Classification
Untuk menentukan kategori dan klasifikasi, To determine category and classification,
Bank menilai seluruh aset keuangan, the Bank assesses all financial assets,
kecuali instrumen ekuitas, berdasarkan except equity, based on a combination of
kombinasi dari model bisnis pengelolaan the asset management business model
aset dan karakteristik arus kas kontraktual and the contractual cash flows
instrumen terkait. Berikut klasifikasi aset characteristics of the related instruments.
keuangan pada saat pengakuan awal: The following are the classifications of
financial assets at initial recognition:
x Aset keuangan yang diukur pada nilai x Financial assets held at fair value
wajar melalui laba rugi; through profit or loss;
x Aset keuangan yang diukur pada biaya x Financial assets held at amortized
perolehan diamortisasi; cost;
x Aset keuangan yang diukur pada nilai x Financial assets held at fair value
wajar melalui penghasilan through other comprehensive income
komprehensif lain (FVTOCI). (FVTOCI).
Bank mengklasifikasi dan mengukur The Bank classifies and measures trading
portofolio trading pada aset keuangan yang portfolios on financial assets recognized at
diakui pada nilai wajar melalui laba rugi. fair value through profit or loss.
Model bisnis Bank untuk mengelola aset The Bank’s business model for managing
keuangan mengacu pada bagaimana financial assets refers to how it manages its
mereka mengelola aset keuangannya financial assets in order to generate cash
untuk menghasilkan arus kas. Model bisnis flows. The business model determines
menentukan apakah arus kas akan whether cash flows will result from
dihasilkan dari penerimaan arus kas collecting contractual cash flows, selling
kontraktual, penjualan aset keuangan, atau the financial assets, or both.
keduanya.
15
Page 423
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Bank mengukur aset keuangan pada biaya The Bank measures financial assets at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
x Aset keuangan dimiliki dalam model x Financial assets are managed in a
bisnis dengan tujuan untuk memiliki business model that aims to hold
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; contractual cash flows; and
dan
x Persyaratan kontraktual dari aset x The contractual terms of the financial
keuangan menghasilkan arus kas asset give rise on specified dates to
pada tanggal tertentu yang merupakan cash flows that are SPPI on the
SPPB dari jumlah pokok terutang. outstanding principal amount.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain jika through other comprehensive income if
dua kondisi berikut terpenuhi: both of the following conditions are met:
x Aset keuangan dikelola dalam model x Financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to collect
mendapatkan arus kas kontraktual dan contractual cash flows and sell
menjual aset keuangan; dan financial assets; and
x Persyaratan kontraktual dari aset x The contractual terms of the financial
keuangan tersebut memenuhi kriteria asset meet the SPPI citeria.
SPPB.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements for classification as financial
diklasifikasikan sebagai aset keuangan assets measured at amortized cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal, Bank dapat At initial recognition, the Bank may make an
membuat penetapan yang tidak dapat irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortized cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at fair
wajar melalui penghasilan komprehensif value through profit or loss, if that
lain pada nilai wajar melalui laba rugi, designation eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan "accounting mismatch").
(kadang disebut sebagai “accounting
mismatch”).
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk di fair value through other comprehensive
perdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
16
Page 424
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian model bisnis Business model assessment
Model bisnis ditentukan pada level yang The business model is defined at a level
mencerminkan bagaimana kelompok aset that reflects how groups of financial assets
keuangan dikelola bersama-sama untuk are managed together to achieve specific
mencapai tujuan bisnis tertentu. business objectives.
Penilaian model bisnis dilakukan dengan The business model assessment is carried
mempertimbangkan, tetapi tidak terbatas out by considering, but not limited to, the
pada hal-hal berikut: following:
x Bagaimana kinerja dari model bisnis x How is the performance of the
dan aset keuangan yang dimiliki dalam business model and financial assets
model bisnis dievaluasi dan dilaporkan held in the business model evaluated
kepada personil manajemen kunci and reported to key management
Bank; personnel of the Bank;
x Apakah risiko yang memengaruhi x What are the risks that affect the
kinerja dari model bisnis (termasuk performance of the business model
aset keuangan yang dimiliki dalam (including financial assets held in the
model bisnis) dan khususnya business model) and specifically how
bagaimana cara aset keuangan those financial assets are managed;
tersebut dikelola; dan and
x Bagaimana penilaian kinerja pengelola x How is the performance of the financial
aset keuangan (sebagai contoh, asset manager assessed (for example,
apakah penilaian kinerja berdasarkan is the performance assessment based
nilai wajar dari aset yang dikelola atau on the fair value of the managed
arus kas kontraktual yang diperoleh). assets or the contractual cash flows
obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading and
diperdagangkan dan penilaian kinerja performance assessment based on fair
berdasarkan nilai wajar diukur pada nilai value are measured at fair value through
wajar melalui laba rugi. profit or loss.
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga and interest
Untuk tujuan penilaian ini, pokok For the purposes of this valuation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of the financial
keuangan pada saat pengakuan awal. asset at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan untuk defined as the consideration for the time
nilai waktu atas uang dan risiko kredit value of money and credit risk related to the
terkait jumlah pokok terutang pada periode principal amount owed in a specific period
waktu tertentu dan juga risiko dan biaya of time as well as standard borrowing risks
peminjaman standar, dan juga marjin laba. and costs, as well as profit margin.
17
Page 425
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga (lanjutan) and interest (continued)
Penilaian mengenai arus kas kontraktual The assessment of contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga dilakukan dengan and interest is made by considering the
mempertimbangkan persyaratan contractual terms, including whether the
kontraktual, termasuk apakah aset financial asset contains contractual terms
keuangan mengandung persyaratan that can change the timing or amount of the
kontraktual yang dapat merubah waktu contractual cash flows.
atau jumlah arus kas kontraktual.
Dalam melakukan penilaian, Bank In conducting the assessment, the Bank
mempertimbangkan: considers:
x Peristiwa kontinjensi yang akan x Contingent events that will change the
mengubah waktu atau jumlah arus kas timing or amount of contractual cash
kontraktual; flows;
x Fitur leverage; x Leverage feature;
x Persyaratan pembayaran di muka dan x Requirements for prepayments and
perpanjangan kontraktual; contractual extensions;
x Persyaratan mengenai klaim yang x Requirements regarding claims that
terbatas atas arus kas yang berasal are limited to cash flows arising from
dari aset spesifik; dan specific assets; and
x Fitur yang dapat merubah nilai waktu x Features that can change the time
dari elemen uang. value of the money element.
Bank mengklasifikasikan liabilitas The Bank classifies financial liabilities into
keuangan dalam kategori: the following categories:
x Liabilitas keuangan yang diukur pada x Financial liabilities measured at fair
nilai wajar melalui laba rugi; dan value through profit or loss; and
x Liabilitas keuangan yang diukur x Financial liabilities measured at
dengan biaya perolehan diamortisasi. amortized cost.
Liabilitas keuangan yang diukur pada nilai Financial liabilities measured at fair value
wajar melalui laba rugi terdiri dari dua sub- through profit or loss consist of two sub-
kategori, yaitu liabilitas keuangan categories, namely financial liabilities
diklasifikasikan sebagai diperdagangkan classified as trading and financial liabilities
dan liabilitas keuangan yang pada saat which upon initial recognition have been
pengakuan awal telah ditetapkan oleh determined by the Bank to be measured at
Bank untuk diukur pada nilai wajar melalui fair value through profit or loss.
laba rugi.
Liabilitas keuangan diklasifikasikan A financial liability is classified as held for
sebagai dimiliki untuk diperdagangkan jika trading if it is acquired primarily for the
liabilitas keuangan tersebut diperoleh untuk purpose of repurchasing in the near term or
tujuan dibeli kembali dalam waktu dekat if it is part of a jointly managed portfolio of
atau jika merupakan bagian dari portofolio certain financial instruments and there is
instrumen keuangan tertentu yang dikelola evidence of a recent short-term profit taking
bersama dan terdapat bukti mengenai pola pattern.
ambil untung dalam jangka pendek yang
terkini.
18
Page 426
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga (lanjutan) and interest (continued)
Keuntungan atau kerugian atas liabilitas Gains or losses on liabilities held for trading
yang dimiliki untuk diperdagangkan diakui are recognized in the statement of profit or
dalam laporan laba rugi. loss.
Bank mengklasifikasikan seluruh liabilitas The Bank classifies all financial liabilities
keuangan setelah pengakuan awal diukur after initial recognition measured at
pada biaya perolehan diamortisasi, kecuali: amortized cost, except:
x Liabilitas keuangan yang diukur pada x Financial liabilities measured at fair
nilai wajar melalui laba rugi; value through profit or loss;
x Liabilitas keuangan yang timbul ketika x Financial liabilities that arise when a
pengalihan aset keuangan tidak transfer of a financial asset does not
memenuhi syarat penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan diterapkan; applied;
x Kontrak jaminan keuangan; x Financial guarantee contracts;
x Komitmen untuk menyediakan x Commitment to providing loans at
pinjaman dengan suku bunga di below market interest rates; or
bawah pasar; atau
x Imbalan kontinjensi yang diakui oleh x Contingent benefits recognized by the
pihak pengakuisisi dalam kombinasi acquirer in the business combination.
bisnis.
(ii) Pengakuan awal (ii) Initial recognition
x Pembelian atau penjualan aset x Purchase or sale of financial assets
keuangan yang memerlukan that requires delivery of assets within a
penyerahan aset dalam kurun waktu time frame established by regulation or
yang telah ditetapkan oleh peraturan convention in the market (regular
dan kebiasaan yang berlaku di pasar purchase) is recognized on the
(pembelian secara reguler) diakui settlement date.
pada tanggal penyelesaian.
x Aset keuangan dan liabilitas keuangan x Financial assets and financial liabilities
pada awalnya diukur pada nilai are initially recognized at fair value. For
wajarnya. Dalam hal aset keuangan those financial assets or financial
atau liabilitas keuangan tidak diukur liabilities not measured at fair value
pada nilai wajar melalui laba rugi, nilai through profit or loss, the fair value
wajar tersebut ditambah/dikurangkan added/subtracted directly attributable
biaya transaksi yang dapat transaction costs. The subsequent
diatribusikan secara langsung. measurement of financial assets and
Pengukuran aset keuangan dan financial liabilities depends on their
liabilitas keuangan setelah pengakuan classification.
awal tergantung pada klasifikasinya.
19
Page 427
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include costs that
yang dapat diatribusikan secara langsung are directly attributable to the acquisition of
untuk perolehan suatu aset keuangan atau a financial asset or issuance of a financial
penerbitan suatu liabilitas keuangan dan liability and are incremental costs that
merupakan biaya tambahan yang tidak would not have been incurred if the
akan terjadi apabila instrumen keuangan instrument had not been acquired or
tersebut tidak diperoleh atau diterbitkan. issued.
Untuk aset keuangan, biaya transaksi In the case of financial assets, transaction
ditambahkan pada jumlah yang diakui pada costs are added to the amount initially
awal pengakuan aset, sedangkan untuk recognized, while for financial liabilities,
liabilitas keuangan, biaya transaksi transaction costs are deducted from the
dikurangkan dari jumlah utang yang diakui amount of debt initially recognized.
pada pengakuan awal liabilitas.
Biaya transaksi tersebut diamortisasi Such transactions costs are amortized over
selama umur instrumen berdasarkan the terms of the instruments based on
metode suku bunga efektif dan dicatat effective interest rate method and are
sebagai bagian dari pendapatan bunga recorded as part of interest income for
untuk biaya transaksi sehubungan dengan transaction costs related to financial assets
aset keuangan atau sebagai bagian dari or as part of interest expense for
beban bunga untuk biaya transaksi transaction costs related to financial
sehubungan dengan liabilitas keuangan. liabilities.
Bank pada pengakuan awal dapat The bank may, at initial recognition,
menetapkan aset keuangan tertentu designate certain financial assets as fair
sebagai nilai wajar melalui laba rugi (opsi value through profit or loss (fair value
nilai wajar). Opsi nilai wajar dapat option). The fair value option can be used
digunakan hanya bila memenuhi ketetapan only if it meets the following provisions:
sebagai berikut:
x Penetapan sebagai opsi nilai wajar x Designation as fair value option
mengurangi atau mengeliminasi reduces or eliminates measurement
inkonsistensi pengukuran dan and recognition inconsistencies
pengakuan (accounting mismatch) (accounting mismatches) that could
yang dapat timbul; arise;
x Aset keuangan merupakan bagian dari x Financial assets are part of a financial
portofolio instrumen keuangan yang instruments portfolio which risks are
risikonya dikelola dan dilaporkan managed and reported to key
kepada manajemen kunci management at fair value; or
berdasarkan nilai wajar; atau
x Aset keuangan terdiri dari kontrak x Financial assets consist of host
utama dan derivatif melekat yang contracts and embedded derivatives
harus dipisahkan. that must be separated.
Opsi nilai wajar digunakan untuk kredit. The fair value option is used for certain
Jika tidak, kredit akan dicatat loans. Otherwise, loans are recorded at
menggunakan biaya diamortisasi. amortized cost.
Opsi nilai wajar juga digunakan untuk dana The fair value option is also used for
investasi yang merupakan bagian dari investment funds that are part of a portfolio
portofolio yang dikelola dengan basis nilai managed on a fair value basis.
wajar.
20
Page 428
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iii) Pengukuran selanjutnya (iii) Subsequent measurement
Aset keuangan dalam kelompok yang Financial assets held at fair value through
diukur pada nilai wajar melalui penghasilan other comprehensive income are
komprehensif lain diukur pada nilai measured at fair value and changes in fair
wajarnya dan perubahan atas nilai wajar value are recorded in other comprehensive
tersebut dicatat pada penghasilan income.
komprehensif lain.
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities at
yang diukur pada nilai wajar melalui laba fair value through profit or loss are
rugi diukur pada nilai wajarnya dan measured at fair value and changes are
perubahan diakui pada laba rugi. recognized in profit or loss.
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities at
yang diukur pada biaya perolehan amortized cost are measured at amortized
diamortisasi diukur pada biaya perolehan cost using the effective interest method and
diamortisasi dengan menggunakan metode are subject to impairment. Gains and
suku bunga efektif dan menjadi subjek losses are recognized in profit or loss when
penurunan nilai. Keuntungan dan kerugian the asset is derecognized, modified or
diakui dalam laba rugi pada saat aset impaired.
dihentikan pengakuannya, dimodifikasi
atau diturunkan nilainya.
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan (atau, sesuai dengan a. Financial assets (or, where applicable,
kondisinya, bagian dari aset keuangan a part of a financial asset or part of
atau bagian dari kelompok aset a group of similar financial assets) are
keuangan serupa) terutama dihentikan primarily derecognized (i.e., removed
pengakuannya (yaitu, dihapuskan dari from the Bank’s consolidated
laporan posisi keuangan Bank) jika: statement of financial position) when:
x Hak kontraktual atas arus kas x The contractual rights to receive
yang berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
x Bank telah mengalihkan haknya x The Bank has transferred its rights
untuk menerima arus kas yang to receive cash flows from the
berasal dari aset keuangan atau financial assets or has assumed
menanggung liabilitas untuk an obligation to pay the received
membayarkan arus kas yang cash flows in full without material
diterima tersebut secara penuh delay to a third party under a pass-
tanpa penundaan berarti kepada through arrangement, and either
pihak ketiga di bawah (a) the Bank has substantially
kesepakatan pelepasan (pass- transferred all the risks and
through arrangement), dan antara rewards of the assets, or (b) the
(a) Bank telah mentransfer Bank has neither transferred nor
secara substansial seluruh risiko retained substantially all risks and
dan manfaat atas aset, atau rewards of the assets, but has
(b) Bank tidak mentransfer transferred control of the assets.
maupun tidak memiliki secara
substansial seluruh risiko dan
manfaat atas aset, tetapi telah
mentransfer kendali atas aset.
21
Page 429
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (iv) Derecognition
b. Aset keuangan terutama dihentikan a. Financial assets are primarily
pengakuannya jika (lanjutan): derecognized when (continued):
Ketika Bank telah mengalihkan hak When the Bank has transferred its
untuk menerima arus kas dari suatu rights to receive cash flows from an
aset atau telah menandatangani asset or has entered into a pass-
kesepakatan ‘pass-through', Bank through arrangement, it evaluates if,
mengevaluasi jika, dan sejauh mana, and to what extent, it has retained the
Bank masih mempertahankan risiko risks and rewards of ownership. When
dan manfaat atas kepemilikan aset. it has neither transferred nor retained
Ketika Bank tidak mengalihkan substantially all of the risks and
maupun seluruh risiko dan manfaat rewards of the asset, nor transferred
atas aset dipertahankan secara control of the asset, the Group
substansial, maupun tidak continues to recognize the transferred
mengalihkan kendali atas aset, Bank asset to the extent of its continuing
tetap mengakui aset yang dialihkan involvement.
sebesar keterlibatan berkelanjutannya.
Bank melepaskan aset keuangan, The Bank disposes financial assets,
seperti kredit yang diberikan, ketika such as loans, when the terms and
syarat dan kondisi telah direnegosiasi conditions have been substantially
hingga secara substansial, kredit yang renegotiated, the loans becomes new,
diberikan tersebut menjadi baru, with the difference will be recorded as
dengan perbedaan akan dicatat gain or loss on disposal, if the
sebagai keuntungan atau kerugian impairment loss has not been
dari pelepasan, jika kerugian recorded.
penurunan nilai belum dicatat.
Kredit yang diberikan tersebut akan The loans will be classified as Stage 1
dilkasifikasikan sebagai Stage 1 untuk for the assessment of Expected Credit
penilaian Expected Credit Losses Losses (ECL), unless the loans are
(ECL), kecuali kredit yang diberikan considered a purchased financial
tersebut dianggap aset keuangan asset or originating from
yang dibeli atau yang berasal dari aset a deteriorating financial asset
keuangan memburuk (Purchased or (Purchased or Originated Credit-
Originated Credit-Impaired Financial Impaired Financial Assets - POCI).
Assets - POCI).
Jika modifikasi tidak akan If the modification will not result in
menghasilkan arus kas yang secara a cash flow that is substantially
substansi berbeda, maka modifikasi different, then the modification will not
tidak akan berujung pada pelepasan result in the derecognition of the asset.
aset. Berdasarkan perbedaan arus kas Based on the difference in cash flow
yang didiskonto pada Effective Interest discounted at the initial Effective
Rate (EIR) awal, Bank akan mencatat Interest Rate (EIR), Bank will record
keuntungan atau kerugian akibat gains or losses resulting from
modifikasi sampai dengan jumlah modifications, up to the amount of
kerugian penurunan nilai yang belum impairment losses that have not been
diakui. recognized.
22
Page 430
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan terutama dihentikan a. Financial assets are primarily
pengakuannya jika (lanjutan): derecognized when (continued):
Penghapusbukuan kredit yang Loans are writen-off when there are no
diberikan dilakukan ketika tidak realistic prospects for loan repayments
terdapat lagi prospek yang realistis or the normal relationship between the
mengenai pengembalian pinjaman Bank and debtors has ended. The
atau hubungan normal antara Bank uncollectible loan is written-off against
dan debitur telah berakhir. Kredit yang the related allowance for impairment
tidak dapat dilunasi tersebut losses.
dihapusbukukan dengan mendebit
cadangan kerugian penurunan nilai.
Akumulasi keuntungan/kerugian yang The accumulated gain/loss recognized
diakui pada penghasilan komprehensif in other comprehensive income related
lain terkait pilihan Bank untuk to the choice of the Bank to present
menyajikan instrumen ekuitas yang equity instruments that are not held for
bukan dimiliki untuk diperdagangkan trading at fair value through other
pada nilai wajar melalui penghasilan comprehensive income, are not
komprehensif lain, tidak diakui dalam recognized in profit or loss upon
laba rugi pada saat penghentian derecognition.
pengakuan.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya pada saat kewajiban when the obligation under the contract
yang ditetapkan dalam kontrak is discharged or cancelled or expired.
berakhir atau dibatalkan atau
kedaluwarsa.
Ketika sebuah liabilitas keuangan When an existing financial liability is
ditukar dengan liabilitas keuangan lain replaced by another from the same
dari pemberi pinjaman yang sama lender on substantially different terms,
yang secara substansial berbeda, atau or the terms of an existing liability are
bila persyaratan dari liabilitas substantially modified, such an
keuangan tersebut secara substansial exchange or modification is treated as
dimodifikasi, pertukaran atau derecognition of the original liability
modifikasi persyaratan tersebut dicatat and recognition of a new liability, and
sebagai penghentian pengakuan the difference in the respective
liabilitas keuangan orisinal dan carrying amounts is recognized in the
pengakuan liabilitas baru, dan selisih profit or loss.
antara nilai tercatat masing-masing
liabilitas keuangan tersebut diakui
pada laba rugi.
23
Page 431
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga, untuk a. Interest income and expenses, for
aset yang diukur pada nilai wajar assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income and
serta aset keuangan dan liabilitas financial assets and financial liabilities
keuangan yang dicatat berdasarkan carried at amortized cost, are
biaya perolehan diamortisasi, diakui recognized in the statement of profit or
pada laporan laba rugi dan loss and other comprehensive income
penghasilan komprehensif lain dengan using the effective interest rate.
menggunakan suku bunga efektif.
b. Keuntungan dan kerugian yang timbul b. Gains and losses arising from changes
dari perubahan nilai wajar aset in fair value of financial assets and
keuangan dan liabilitas keuangan financial liabilities at fair value through
yang diukur pada nilai wajar melalui profit or loss are recognized in the
laba rugi, diakui pada laporan laba rugi statement of profit or loss and other
dan penghasilan komprehensif lain. comprehensive income.
c. Keuntungan dan kerugian yang timbul c. Gains and losses arising from changes
dari perubahan nilai wajar dan lainnya in fair value and other of financial
atas aset keuangan yang assets classified as fair value through
diklasifikasikan dalam kelompok nilai other comprehensive income are
wajar melalui penghasilan recognized directly in equity, except for
komprehensif lain diakui secara gains or losses resulting from changes
langsung dalam ekuitas, kecuali in the exchange rate of monetary
keuntungan atau kerugian akibat items, derecognition or impairment of
perubahan nilai tukar dari item these financial assets.
moneter, dihentikan pengakuannya
atau adanya penurunan nilai dari aset
keuangan tersebut.
Jumlah tercatat bruto aset keuangan The gross carrying amount of financial
adalah biaya perolehan diamortisasi aset assets is the amortized cost of financial
keuangan sebelum disesuaikan dengan assets before adjusted with allowance for
cadangan kerugian penurunan nilai. impairment losses.
Dalam menghitung pendapatan dan beban In calculating interest income and expense,
bunga, tingkat bunga efektif diterapkan the effective interest rate is applied either to
pada jumlah tercatat bruto aset (ketika aset the gross carrying amount of the asset
tersebut bukan aset keuangan memburuk) (when the asset is not a deteriorating
atau terhadap biaya perolehan diamortisasi financial asset) or to the amortized cost of
dari liabilitas. the liability.
Untuk aset keuangan yang memburuk For financial assets that deteriorate after
setelah pengakuan awal, pendapatan initial recognition, interest income is
bunga dihitung dengan menerapkan tingkat calculated by applying the effective interest
bunga efektif terhadap biaya perolehan rate to the amortized cost of the financial
diamortisasi dari aset keuangan tersebut. asset. If the asset is no longer deteriorating,
Jika aset tersebut tidak lagi memburuk, then the interest income calculation will be
maka perhitungan pendapatan bunga akan calculated by applying the effective interest
dihitung dengan menerapkan tingkat bunga rate to the gross carrying amount of the
efektif terhadap nilai tercatat bruto dari aset financial asset.
keuangan tersebut.
24
Page 432
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
Untuk aset keuangan yang telah For financial assets that have deteriorated
memburuk pada saat pengakuan awal, on initial recognition, interest income is
pendapatan bunga dihitung dengan calculated by applying the effective interest
menerapkan tingkat bunga efektif terhadap rate to the amortized cost of the financial
biaya perolehan diamortisasi dari aset asset. If the asset is no longer deteriorating,
keuangan tersebut. Jika aset tersebut tidak the the interest income calculation will
lagi memburuk, maka perhitungan continue to be calculated by applying the
pendapatan bunga akan tetap dihitung effective interest rate to the amortized cost
dengan menerapkan tingkat bunga efektif of the financial asset.
terhadap biaya perolehan diamortisasi dari
aset keuangan tersebut.
Pada saat aset keuangan dihentikan When a financial asset is derecognized or
pengakuannya atau terjadi penurunan nilai, impaired, the cumulative gains or losses
maka keuntungan atau kerugian kumulatif previously recognized in equity should be
yang sebelumnya diakui dalam ekuitas reclassified to statement of profit or loss
harus direklasifikasi ke laporan laba rugi and other comprehensive income.
dan penghasilan komprehensif lain.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Bank mereklasifikasi aset keuangan jika Banks reclassify financial assets if, and
dan hanya jika, model bisnis untuk only if, the business model for managing
pengelolaan aset keuangan berubah. Tidak financial assets changes. There is no
terdapat reklasifikasi untuk liabilitas reclassification for financial liabilities.
keuangan.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
dilakukan disalinghapuskan dan nilai offset, and the net amount is reported in the
netonya disajikan dalam laporan posisi statement of financial position if, and only if,
keuangan jika, dan hanya jika terdapat hak there is a currently enforceable legal right
secara hukum untuk melakukan saling to offset the recognized amounts and there
hapus atas jumlah tercatat dari aset is an intention to settle on a net basis, or to
keuangan dan liabilitas keuangan tersebut realize the assets and settle the liabilities
dan terdapat intensi untuk menyelesaikan simultaneously.
secara neto, atau untuk merealisasikan
aset dan menyelesaikan liabilitasnya
secara bersamaan.
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be
kontinjen atas peristiwa di masa depan dan contingent on future events and must be
harus dapat dipaksakan di dalam situasi enforceable in the normal course of
bisnis yang normal, peristiwa kegagalan business and in the event of default,
atau kebangkrutan dari entitas atas seluruh insolvency or bankruptcy of the company or
pihak lawan. the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on
jumlah neto hanya jika diperkenankan oleh a net basis only when permitted by the
Standar Akuntansi Keuangan. Financial Accounting Standards.
25
Page 433
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset keuangan atau liabilitas asset or liability is measured at initial
keuangan yang diukur pada saat recognition, minus principal repayments,
pengakuan awal dikurangi pembayaran plus or minus the cumulative amortization
pokok pinjaman, ditambah atau dikurangi using the effective interest rate method of
amortisasi kumulatif menggunakan metode any difference between the initial amount
suku bunga efektif yang dihitung dari selisih recognized and the maturity amount, minus
antara nilai pengakuan awal dan nilai jatuh any reduction for impairment.
temponya, dan dikurangi penurunan nilai.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar pada date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the presumption that the transaction to sell
mengalihkan liabilitas terjadi: an asset or paid to transfer a liability takes
place either:
x Di pasar utama untuk aset dan x In the principal market for the assets
liabilitas tersebut; atau and liabilities; or
x Jika tidak terdapat pasar utama, x In the absence of a principal market, in
dipasar yang paling menguntungkan the most advantageous market for the
untuk aset atau liabilitas tersebut. asset or liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika menentukan market participants would use when
harga aset dan liabilitas tersebut dengan determining the price of the asset and
asumsi bahwa pelaku pasar bertindak liability assuming that market participants
dalam kepentingan ekonomik terbaiknya. act in their own economic best interest.
Bank menggunakan teknik penilaian yang Bank uses valuation techniques that are
sesuai dalam keadaan dan dimana data appropriate in the circumstances and for
yang memadai tersedia untuk mengukur which sufficient data are available to
nilai wajar, memaksimalkan penggunaan measure fair value, maximizing the use of
input yang dapat diobservasi yang relevan relevant observable inputs and minimizing
dan meminimalkan penggunaan input yang the use of unobservable inputs.
tidak dapat diobservasi.
26
Page 434
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial liabilities
(lanjutan) (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Semua aset dan liabilitas dimana nilai wajar All assets and liabilities for which fair value
diukur atau diungkapkan dalam laporan is measured or disclosed in the financial
keuangan dapat dikategorikan pada level statements are classified within fair value
hierarki nilai wajar, berdasarkan tingkatan hierarchy, based on the lowest level input
input terendah yang signifikan atas that is significant to the fair value
pengukuran nilai wajar secara keseluruhan: measurement as a whole:
x Level 1: harga kuotasian (tanpa x Level 1: quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik yang dapat assets or liabilities accessible at the
diakses pada tanggal pengukuran. measurement date.
x Level 2: input selain harga kuotasian x Level 2: inputs other than quoted
yang termasuk dalam level 1 yang prices included in level 1 for the asset
dapat diobservasi untuk aset dan and liability, which is directly or
liabilitas, baik secara langsung atau indirectly observable.
tidak langsung.
x Level 3: input yang tidak dapat x Level 3: unobservable inputs for the
diobservasi untuk aset dan liabilitas. asset and liability.
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognised in the financial statements on
menentukan apakah terjadi transfer antara a recurring basis, Bank determines whether
level di dalam hirarki dengan cara transfers have occured between levels
mengevaluasi kategori berdasarkan input in the hierarchy by re-assessing
level terendah yang signifikan dalam categorisation based on the
pengukuran nilai wajar setiap akhir periode lowest level input that is significant
pelaporan. to the fair value measurement as a whole
at the end of each reporting period.
Bank untuk tujuan pengungkapan nilai For the fair value disclosures purposes,
wajar, telah menentukan kelas aset dan Bank has determined classes of assets and
liabilitas berdasarkan sifat, karakteristik, liabilities based on the nature,
risiko aset dan liabilitas, dan level hierarki characteristics, risks of the asset and
nilai wajar (Catatan 34). liability, and the level of the fair value
hierarchy (Note 34).
c. Transaksi dengan pihak-pihak berelasi c. Transaction with related parties
Bank melakukan transaksi dengan pihak-pihak Bank engages in transactions with related
berelasi seperti yang didefinisikan dalam parties as defined in SFAS 7 on “Related Party
PSAK 7 tentang “Pengungkapan Pihak-pihak Disclosures”.
Berelasi”.
Suatu pihak dianggap pihak berelasi dengan A party is considered as a related party of the
Bank jika: Bank if:
(1) Secara langsung, atau tidak langsung yang (1) Directly or indirectly through one or more
melalui satu atau lebih perantara, suatu intermediaries, a party (i) controls, or
pihak (i) mengendalikan, atau dikendalikan controlled by, or under common control with
oleh, atau berada di bawah pengendalian the Bank, (ii) has an interest in the Bank
bersama, dengan Bank; (ii) memiliki that provides significant influence to the
kepentingan dalam Bank yang memberikan Bank, or (iii) has joint control over the Bank;
pengaruh signifikan atas Bank; atau
(iii) memiliki pengendalian bersama atas
Bank;
27
Page 435
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Transaksi dengan pihak-pihak berelasi c. Transaction with related parties (continued)
(lanjutan)
Suatu pihak dianggap pihak berelasi dengan A party is considered as a related party of the
Bank jika (lanjutan): Bank if (continued):
(2) Suatu pihak yang berada dalam kelompok (2) It is a member of the same group as the
usaha yang sama dengan Bank; Bank;
(3) Suatu pihak adalah ventura bersama (3) It is a joint venture in which the Bank acts
di mana Bank sebagai venturer; as a venturer;
(4) Suatu pihak adalah anggota dari personel (4) It is a member of the key management
manajemen kunci Bank; personnel of the Bank;
(5) Suatu pihak adalah anggota keluarga dekat (5) It is a close family member of an individual
dari individu yang diuraikan dalam butir as described in point (1) or (4);
(1) atau (4);
(6) Suatu pihak adalah entitas yang (6) It is an entity that is controlled, jointly
dikendalikan, dikendalikan bersama atau controlled or significantly influenced by or
dipengaruhi signifikan oleh atau untuk for whom has significant voting rights in
pihak yang memiliki hak suara signifikan several entities, directly or indirectly, by the
pada beberapa entitas, langsung maupun individuals described in point (4) or (5); or
tidak langsung, yaitu individu seperti
diuraikan dalam butir (4) atau (5); atau
(7) Suatu pihak adalah suatu program imbalan (7) It is a post-employment benefit plan
pasca kerja untuk imbalan kerja dari Bank program for the employee benefit of either
atau entitas yang terkait dengan Bank. the Bank or entities related to the Bank.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties, which may not be the
pihak, yang mungkin tidak sama dengan same as those made with unrelated parties.
transaksi lain yang dilakukan dengan pihak-
pihak yang tidak berelasi.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the relevant
dalam catatan atas laporan keuangan yang notes to the financial statements and the details
relevan dan rinciannya telah disajikan dalam have been presented in Note 29 to the financial
Catatan 29 atas laporan keuangan. statements.
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan financial assets
Bank mengakui penyisihan kerugian kredit The Bank recognizes an allowance for expected
ekspektasian untuk semua instrumen utang credit losses for all debt instruments not held at
yang bukan diukur pada nilai wajar melalui laba fair value through profit or loss and financial
rugi dan kontrak jaminan keuangan. guarantee contracts.
Tidak ada penyisihan kerugian kredit There is no allowance for expected credit losses
ekspektasian pada investasi instrumen ekuitas. on investment in equity instruments.
28
Page 436
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Bank mengukur cadangan kerugian sejumlah The Bank measures the allowance for losses for
kerugian kredit ekspektasian sepanjang the lifetime of an expected credit losses, except
umurnya, kecuali untuk hal berikut, diukur for the following, which are measured for 12
sejumlah kerugian kredit ekspektasian 12 (dua (twelve) months expected credit losses:
belas) bulan:
x Instrumen utang yang memiliki risiko kredit x Debt instruments that have a low credit risk
rendah pada tanggal pelaporan; dan at the reporting date; and
x Instrumen keuangan lainnya yang risiko x Other financial instruments whose credit
kreditnya tidak meningkat secara signifikan risk has not increased significantly since
sejak pengakuan awal. initial recognition.
Bank menganggap instrumen utang memiliki The Bank consider debt instruments to have low
risiko kredit yang rendah ketika peringkat risiko credit risk when their credit risk rating is
kreditnya setara dengan definisi investment equivalent to the globally understood definition
grade yang dipahami secara global. of investment grade.
Kerugian kredit ekspektasian 12 (dua belas) The 12 (twelve) months expected credit losses
bulan adalah bagian dari kerugian kredit are part of expected credit losses over their
ekspektasian sepanjang umurnya yang lifespan that represent expected credit losses
merepresentasikan kerugian kredit arising from financial instrument defaults that
ekspektasian yang timbul dari peristiwa gagal may occur within 12 (twelve) months after the
bayar instrumen keuangan yang mungkin reporting date.
terjadi dalam 12 (dua belas) bulan setelah
tanggal pelaporan.
Kerugian yang terjadi diakui pada laporan laba Losses are recognized in the statement of profit
rugi dan penghasilan komprehensif lain dan or loss and other comprehensive income and
dicatat pada akun penyisihan kerugian recorded in an allowance for impairment losses
penurunan nilai sebagai pengurang terhadap account as a deduction for financial assets
aset keuangan yang dicatat pada biaya carried at amortized cost. If in a subsequent
perolehan diamortisasi. Jika pada suatu periode period, the amount of the impairment loss
berikutnya, jumlah kerugian penurunan nilai decreases and the reduction can be attributed
berkurang dan pengurangan tersebut dapat objectively to events occurring after the
dikaitkan secara objektif pada peristiwa yang impairment has been recognized (such as an
terjadi setelah penurunan nilai diakui (seperti increase in the credit rating of the debtor or
meningkatnya peringkat kredit debitur atau issuer), the previously recognized impairment
penerbit), maka kerugian penurunan nilai yang loss should be recovered, by adjusting the
sebelumnya diakui harus dipulihkan, dengan allowance account. The recoverable amount of
menyesuaikan akun cadangan. Jumlah financial assets is recognized in the statement
pemulihan aset keuangan diakui pada laporan of profit or loss and other comprehensive
laba rugi dan penghasilan komprehensif lain income in the current period.
pada periode berjalan.
Kerugian kredit ekspektasian untuk instrumen The expected credit loss for debt instruments
utang yang diukur pada nilai wajar tidak measured at fair value does not reduce the
mengurangi nilai tercatat di dalam aset carrying value of the financial asset in the
keuangan di laporan posisi keuangan, yaitu nilai statements of financial position, which is the fair
wajar. Kerugian kredit ekspektasian diakui value. Expected credit losses are recognized as
sebagai penambah dari penghasilan an addition to other comprehensive income in
komprehensif lainnya di dalam laporan posisi the statement of financial position.
keuangan.
29
Page 437
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Instrumen ekuitas yang diukur pada nilai wajar Equity instruments measured at fair value are
tidak dilakukan penilaian penurunan nilai sesuai not assessed for impairment in accordance with
PSAK 71. PSAK 71.
Penerimaan kembali atas aset keuangan yang Recoveries of financial assets written-off in the
telah dihapusbukukan pada tahun berjalan current year, is credited by adjusting the
dikreditkan dengan menyesuaikan akun allowance for impairment losses account.
cadangan kerugian penurunan nilai. Recoveries of financial assets written-off in the
Penerimaan kembali atas aset keuangan yang previous years are recorded as operating
telah dihapusbukukan pada tahun-tahun income other than interest.
sebelumnya dicatat sebagai pendapatan
operasional selain bunga.
Pengukuran kerugian kredit ekspektasian Measurement of expected credit losses
Kerugian kredit ekspektasian adalah estimasi The expected credit losses are the weighted
probabilitas tertimbang dari kerugian kredit probability estimation of credit losses measured
yang diukur sebagai berikut: as follows:
x Aset keuangan yang tidak memburuk pada x Financial assets that have not deteriorated
tanggal pelaporan, kerugian kredit at the reporting date, expected credit losses
ekspektasian diukur sebesar selisih antara are measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (the
selisih antara arus kas yang terutang difference between cash flows owed to the
kepada Bank sesuai dengan kontrak dan Bank in accordance with the contract and
arus kas yang diperkirakan akan diterima cash flows that are expected to be received
oleh Bank); by the Bank);
x Aset keuangan yang memburuk pada x Financial assets that have deteriorated at
tanggal pelaporan, kerugian kredit the reporting date, expected credit losses
ekspektasian diukur sebesar selisih antara are measured at the difference between the
jumlah tercatat bruto dan nilai kini arus kas gross carrying amount and the present
masa depan yang diestimasi; value of estimated future cash flows;
x Komitmen pinjaman yang belum ditarik, x Unused/undrawn loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at the
sebesar selisih antara nilai kini jumlah arus difference between the present value of the
kas jika komitmen ditarik dan arus kas yang total cash flows if the commitments are
diperkirakan akan diterima oleh Bank; dan withdrawn and the cash flows expected to
be received by the Bank; and
x Kontrak jaminan keuangan, kerugian kredit x Financial guarantee contracts, expected
ekspektasian diukur sebesar selisih antara credit losses are measured at the
pembayaran yang diperkirakan untuk difference between payments estimated to
mengganti pemegang atas kerugian kredit replace the holders for credit losses
yang terjadi dikurangi jumlah yang incurred less the amount that is expected to
diperkirakan dapat dipulihkan. be recoverable.
Aset keuangan yang direstrukturisasi Restructured financial assets
Jika ketentuan aset keuangan dinegosiasikan If the terms of financial assets are renegotiated
ulang atau dimodifikasi atau aset keuangan or modified or existing financial assets are
yang ada diganti dengan yang baru karena replaced with new ones because of the
kesulitan keuangan peminjam, maka dilakukan borrower's financial difficulties, an assessment
penilaian apakah aset keuangan yang ada is made of whether the existing financial assets
harus dihentikan pengakuannya dan kerugian should be derecognized and the expected credit
kredit ekspektasian diukur sebagai berikut: losses are measured as follows:
30
Page 438
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang direstrukturisasi (lanjutan) Restructured financial assets (continued)
x Jika restrukturisasi tidak mengakibatkan x If the restructuring does not result in
penghentian pengakuan aset yang ada, derecognition of the existing asset, the
maka arus kas yang diperkirakan timbul estimated cash flows arising from the
dari aset keuangan yang dimodifikasi modified financial asset are included in the
dimasukkan dalam perhitungan calculation of the cash deficiency of the
kekurangan kas dari aset yang ada. existing asset.
x Jika restrukturisasi akan menghasilkan x If the restructuring will result in
penghentian pengakuan aset yang ada, derecognition of an existing asset, the fair
maka nilai wajar aset baru diperlakukan value of the new asset is treated as the final
sebagai arus kas akhir dari aset keuangan cash flows of the existing financial asset on
yang ada pada saat penghentian derecognition. This amount is included in
pengakuannya. Jumlah ini dimasukkan the calculation of the cash shortage of the
dalam perhitungan kekurangan kas dari existing financial asset which is discounted
aset keuangan yang ada yang from the derecognition date to the reporting
didiskontokan dari tanggal penghentian date using the initial effective interest rate
pengakuan ke tanggal pelaporan of the existing financial asset.
menggunakan suku bunga efektif awal dari
aset keuangan yang ada.
Aset keuangan yang memburuk Deteriorating financial assets
Pada setiap tanggal pelaporan, Bank menilai At each reporting date, the Bank assesses
apakah aset keuangan yang dicatat pada biaya whether financial assets carried at amortized
perolehan diamortisasi dan aset keuangan cost and debt financial assets carried at fair
instrumen utang yang dicatat pada nilai wajar value through other comprehensive income are
melalui penghasilan komprehensif lain impaired (deteriorated). A financial asset
mengalami penurunan nilai kredit (memburuk). deteriorates when one or more events that have
Aset keuangan memburuk ketika satu atau lebih an adverse effect on the estimated future cash
peristiwa yang memiliki dampak merugikan atas flows of the financial asset have occurred.
estimasi arus kas masa depan dari aset
keuangan telah terjadi.
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is credit impaired
penurunan nilai kredit (memburuk) termasuk (deteriorating) includes observable data
data yang dapat diobservasi mengenai regarding the following events:
peristiwa berikut ini:
(1) Kesulitan keuangan signifikan yang dialami (1) Significant financial difficulties experienced
penerbit atau pihak peminjam; by the issuer or borrower;
(2) Pelanggaran kontrak, seperti peristiwa (2) Breach of contract, such as an event of
gagal bayar atau peristiwa tunggakan; default or arrears;
(3) Pihak pemberi pinjaman, untuk alasan (3) The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in connection with the borrower's
dengan kesulitan keuangan yang dialami financial difficulties, has given the borrower
pihak peminjam, telah memberikan a concession that would not have been
konsesi pada pihak peminjam yang tidak possible if the borrower had not
mungkin diberikan jika pihak peminjam experienced such difficulties;
tidak mengalami kesulitan tersebut;
(4) Terjadi kemungkinan bahwa pihak (4) There is a possibility that the borrower will
peminjam akan dinyatakan pailit atau enter bankruptcy or other financial
melakukan reorganisasi keuangan lainnya; reorganization;
31
Page 439
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang memburuk (lanjutan) Deteriorating financial assets (continued)
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is credit impaired
penurunan nilai kredit (memburuk) termasuk (deteriorating) includes observable data
data yang dapat diobservasi mengenai regarding the following events (continued):
peristiwa berikut ini (lanjutan):
(5) Hilangnya pasar aktif dari aset keuangan (5) The disappearance of an active market for
akibat kesulitan keuangan; a financial asset due to financial difficulties;
(6) Pembelian atau penerbitan aset keuangan (6) The purchase or issuance of financial
dengan diskon sangat besar yang assets at a deep discount that reflects the
mencerminkan kerugian kredit yang terjadi; credit losses incurred; or
atau
(7) Sulit untuk mengidentifikasi peristiwa (7) It is difficult to identify a single discrete
diskrit tunggal, namun demikian, dampak event, however, the combined effect of
kombinasi dari beberapa peristiwa dapat several events can cause a financial asset
menyebabkan aset keuangan mengalami to be impaired on credit.
penurunan nilai kredit.;
Aset keuangan yang dibeli atau yang berasal Purchased or originated credit-impaired
dari aset keuangan memburuk (Purchased or financial assets (POCI)
originated credit-impaired financial assets -
POCI)
Aset keuangan dikategorikan sebagai POCI A financial asset is categorized as POCI if there
apabila terdapat bukti objektif penurunan nilai is objective evidence of impairment at initial
pada saat pengakuan awal. Pada saat recognition. At initial recognition, no allowance
pengakuan awal, tidak ada penyisihan kerugian for credit losses is recognized because the
kredit yang diakui karena harga pembelian atau purchase price or value includes the estimated
nilainya telah termasuk estimasi kerugian kredit lifetime credit losses. Furthermore, changes in
sepanjang umurnya. Selanjutnya, perubahan credit losses over their lifetime, whether positive
kerugian kredit sepanjang umurnya, baik positif or negative, are recognized in the income
atau negatif, diakui dalam laporan laba rugi statement as part of the allowance for credit
sebagai bagian dari penyisihan kerugian kredit. losses.
Berdasarkan proses di atas, Bank melakukan Based on the above process, the Bank
pembagian aset keuangan atas Stage 1, Stage distributes financial assets into Stage 1,
2, Stage 3 dan POCI, sebagai berikut: Stage 2, Stage 3 and POCI, as follows:
x Stage 1: mencakup instrumen keuangan x Stage 1: includes financial instruments that
yang tidak memiliki peningkatan risiko do not have a significant increase in credit
kredit secara signifikan sejak pengakuan risk since initial recognition or have low
awal atau memiliki risiko kredit rendah pada credit risk at the reporting date. For these
tanggal pelaporan. Untuk instrumen- financial instruments a 12 (twelve) months
instrumen keuangan ini, akan berlaku ECL calculation will apply. Financial assets
perhitungan ECL 12 bulan. Aset keuangan in Stage 1 include facilities where credit risk
didalam Stage 1 termasuk fasilitas dimana has improved and financial assets that can
risiko kredit telah membaik dan aset be reclassified from Stage 2.
keuangan dapat direklasifikasi dari
Stage 2.
32
Page 440
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset keuangan yang dibeli atau yang berasal Purchased or originated credit-impaired
dari aset keuangan memburuk (Purchased or financial assets (POCI) (continued)
originated credit-impaired financial assets -
POCI) (lanjutan)
Berdasarkan proses di atas, Bank melakukan Based on the above process, the Bank
pembagian aset keuangan atas Stage 1, Stage distributes financial assets into Stage 1,
2, Stage 3 dan POCI, sebagai berikut (lanjutan): Stage 2, Stage 3 and POCI, as follows
(continued):
x Stage 2: mencakup instrumen keuangan x Stage 2: includes financial instruments that
yang mengalami peningkatan risiko kredit experience an increase in credit risk since
sejak pengakuan awal (kecuali Bank initial recognition (unless the Bank feel that
merasa risiko kredit tergolong rendah pada credit risk is classified as low at the
tanggal pelaporan) namun belum terbukti reporting date) but there is no objective
adanya bukti penurunan nilai secara evidence of impairment yet. For these
objektif. Untuk instrumen-instrumen ini, instruments, lifetime ECL calculations will
akan berlaku perhitungan ECL seumur apply. Lifetime ECL is the expected credit
hidup. ECL seumur hidup adalah kerugian loss expected from all default events that
kredit ekspektasian yang diharapkan dari may occur during the estimated life of the
semua kejadian gagal bayar yang mungkin financial instrument. Stage 2 also includes
terjadi selama perkiraan umur dari facilities where credit risk has improved and
instrumen keuangan tersebut. Stage 2 juga financial assets have been reclassified
mencakup fasilitas dimana risiko kredit from Stage 3.
telah membaik dan aset keuangan telah
direklasifikasi dari Stage 3.
x Stage 3: mencakup instrumen keuangan x Stage 3: includes financial instruments that
yang telah terbukti mengalami penurunan have been proved to be objectively
nilai secara objektif pada tanggal impaired at the reporting date. This group
pelaporan. Kelompok ini biasanya terdiri usually consists of debtors who have
atas debitur yang mengalami gagal bayar. defaulted on their payments. The bank
Bank mencatat cadangan ECL seumur records lifetime ECL reserves.
hidup.
x POCI: aset POCI adalah aset keuangan x POCI: POCI assets are financial assets that
yang mengalami penurunan nilai are impaired based on a credit risk
berdasarkan penilaian risiko kredit pada assessment on initial recognition. Such
saat pengakuan awal. Aset tersebut dicatat assets are carried at fair value on initial
pada nilai wajar pada saat pengakuan recognition, and interest income is
awal, dan pendapatan bunga akan diakui recognized subsequently using the
selanjutnya berdasarkan metode suku adjusted effective interest rate method.
bunga efektif yang disesuaikan. Cadangan ECL reserves are only recorded or released
ECL hanya dicatat atau dilepaskan jika ada if there are further changes to expected
perubahan selanjutnya pada kerugian credit losses.
kredit ekspektasian.
Bank menghitung penurunan nilai melalui dua The Bank calculates impairment through two
metode, yaitu penurunan nilai secara individual methods, which is individual or collective
atau kolektif. Perhitungan penurunan nilai impairment. Individual impairment calculations
secara individual dilakukan untuk aset are performed for significant financial assets,
keuangan yang signifikan, yaitu dengan total with total exposure to financial assets with
eksposur aset keuangan yang bernilai signifikan significant amount and non performing loan.
dan non performing loan. Selain itu, perhitungan Other than that, the calculation of impairment
penurunan nilai akan dilakukan secara kolektif. will be carried out collectively.
33
Page 441
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penurunan nilai individual Individual impairment
Perhitungan penurunan nilai secara individual The calculation of individual impairment for
dilakukan untuk aset keuangan yang signifikan significant assets is using discounted cash flow
dengan pembuatan skenario menggunakan that reflects the company condition.
metode discounted cash flow yang
menggambarkan kondisi perusahaan terkait.
Penurunan nilai kolektif Collective impairment
Evaluasi penurunan nilai secara kolektif Collective impairment evaluation is based on
didasarkan pada konsep Probability of Default the concepts of Probability of Default (PD), Loss
(PD), Loss Given Default (LGD) dan Exposure Given Default (LGD) and Exposure at Default
at Default (EAD) yang mempertimbangkan (EAD) which take into account past, current, and
informasi masa lalu, terkini, dan masa future information.
mendatang.
Bank menggunakan metode Historical balance The Bank uses the Historical Balance method in
dalam menentukan nilai LGD dari setiap debitur. determining the LGD value of each debtor. LGD
LGD menggambarkan persentase nominal describes the nominal percentage of the facility
fasilitas yang tidak akan dapat dipulihkan oleh that the Bank will not be able to recover from the
Bank terhadap debitur default. LGD biasa default debtor. The usual LGD is calculated at
dihitung dengan 1-Recovery Rate. Recovery 1-Recovery Rate. The recovery rate is
rate dihitung mempertimbangkan Time Value of calculated by considering the Time Value of
Money dari pengembalian dari kewajiban yang Money from the return of the default obligation.
telah default. Tingkat suku bunga yang The interest rate used to calculate the Time
digunakan untuk menghitung Time Value of Value of Money from Recovery is the initial EIR.
Money dari Recovery adalah EIR awal.
EAD merupakan estimasi nilai buku pada saat EAD is an estimate of the book value at the time
terjadi gagal bayar, dengan mempertimbangkan of default, taking into account the cash flows of
arus kas instrumen keuangan terkait, serta the related financial instrument, as well as the
kemungkinan penarikan tambahan dari limit possibility of additional withdrawals from the
kredit sampai dengan tanggal gagal bayar. credit limit up to the date of default.
EAD juga mempertimbangkan jadwal EAD also considers payment and amortization
pembayaran dan amortisasi serta perubahan schedules as well as changes in the utilization
dalam utilisasi saldo yang belum ditarik of outstanding balances prior to default.
menjelang terjadinya kegagalan bayar.
Pengukuran ECL berdasarkan PSAK 71 The measurement of ECL based on SFAS 71
mewajibkan Bank untuk memodelkan ECL requires the Bank to model the ECL according
sesuai dengan skenario forward-looking yang to the existing forward-looking scenario, taking
ada, dengan mempertimbangkan kemungkinan into account good and bad economic
ekonomi baik dan buruk. Oleh karena itu, nilai possibilities. Therefore, the ECL value
ECL yang dihasilkan Bank harus berdasarkan generated by the Bank must be based on the
hasil probabilitas dari tiga skenario (kasus probability results of three scenarios (normal,
ekonomi normal, baik dan buruk). PD akan good and bad economic cases). PD will be
dihitung menurut tiga skenario dengan nilai calculated according to three scenarios with
makro-ekonomi sesuai dengan skenario- macro-economic values in accordance with
skenario tersebut. these scenarios.
34
Page 442
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penyajian penyisihan kerugian kredit Presentation of allowance for expected credit
ekspektasian dalam laporan posisi keuangan losses in the statement of financial position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial position
sebagai berikut: as follows:
x Aset keuangan yang diukur pada biaya x Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, the allowance for expected credit
kerugian kredit ekspektasian disajikan losses is presented as a deduction from the
sebagai pengurang dari jumlah tercatat gross carrying amount of the assets;
bruto aset; x Loan commitments and financial guarantee
x Komitmen pinjaman dan kontrak jaminan contracts, generally the allowance for
keuangan, umumnya penyisihan kerugian expected credit losses is presented as
kredit ekspektasian disajikan sebagai a provision;
provisi;
x Instrumen keuangan yang mencakup x Financial instruments that include
komponen komitmen pinjaman yang telah components of loan commitments that
ditarik dan belum ditarik, dan Bank tidak have been drawn and not yet drawn, and
dapat mengidentifikasi kerugian kredit the Bank is unable to identify expected
ekspektasian komponen komitmen credit losses from loan commitment
pinjaman yang telah ditarik secara terpisah components that have been drawn
dari komponen komitmen pinjaman yang separately from the undisbursed
belum ditarik, maka penyisihan kerugian components of loan commitments, then the
kredit ekspektasian tersebut digabungkan allowance for expected credit losses is
dan disajikan sebagai pengurang dari combined and presented as a deduction of
jumlah tercatat bruto. Setiap kelebihan dari the gross carrying amount. Any excess of
penyisihan kerugian kredit ekspektasian allowance for expected credit losses over
atas jumlah bruto disajikan sebagai provisi; the gross amount is presented as
dan a provision; and
x Instrumen hutang yang diukur pada nilai x For debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses is not
ekspektasian tidak diakui dalam laporan recognized in the statement of financial
posisi keuangan karena jumlah tercatat position because the carrying amount of
dari aset-aset ini adalah nilai wajarnya. these assets is their fair value. However,
Namun demikian penyisihan kerugian the allowance for expected credit losses is
kredit ekspektasian diungkapkan dan disclosed and recognized in other
diakui dalam penghasilan komprehensif comprehensive income, the fair value
lain komponen nilai wajar. component.
35
Page 443
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Cadangan kerugian penurunan nilai atas d. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penghapusan Removal
Pinjaman dan instrumen hutang Loans and debt instruments are written off
dihapusbukukan ketika tidak ada prospek yang when there is no realistic prospect of recovering
realistis untuk memulihkan aset keuangan the financial assets in whole or in part. This
secara keseluruhan atau secara parsial. Hal ini generally occurs when the Bank determines
pada umumnya terjadi ketika Bank menentukan that the borrower does not have assets or
bahwa peminjam tidak memiliki aset atau sources of income that can generate sufficient
sumber penghasilan yang dapat menghasilkan cash flow to pay the amount written off.
arus kas yang cukup untuk membayar jumlah
yang dihapusbukukan.
Namun demikian, aset keuangan yang However, financial assets that are written-off
dihapusbukukan masih bisa dilakukan tindakan can still be taken in accordance with Bank
penyelamatan sesuai dengan prosedur Bank procedures in order to recover the amount due.
dalam rangka pemulihan jumlah yang jatuh
tempo.
Sehubungan dengan kepatuhan terhadap Bank In compliance with Bank Indonesia and
Indonesia dan Otoritas Jasa Keuangan (OJK), Financial Services Authority (OJK), Bank
Bank menerapkan Peraturan Otoritas Jasa applies Financial Services Authority Regulation
Keuangan No. 40/POJK.03/2019 tanggal (POJK) No. 40/POJK. 03/2019 dated
19 Desember 2019 tentang “Penilaian Kualitas December 19, 2019 regarding "The Quality
Aset Bank Umum”. Assessment of the Bank Assets”.
Kriteria penilaian nilai agunan yang dapat The assessment criteria of collateral value that
dikurangkan dalam pembentukan cadangan can be reduced in the provision of allowance for
kerugian penurunan nilai sesuai dengan impairment losses is in accordance with
Peraturan Otoritas Jasa Keuangan (POJK). Financial Services Authority Regulation (OJK).
e. Giro pada Bank Indonesia dan bank lain e. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and other
dinyatakan sebesar biaya perolehan banks are stated at amortized cost using the
diamortisasi menggunakan metode suku bunga effective interest method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Current accounts with Bank
nilai. Giro pada Bank Indonesia dan bank lain Indonesia and other banks are classified as
diklasifikasikan sebagai biaya perolehan amortized cost.
diamortisasi.
f. Penempatan pada Bank Indonesia dan bank f. Placements with Bank Indonesia and other
lain Banks
Penempatan pada Bank Indonesia terdiri dari Placements with Bank Indonesia consists of
penanaman dana pada Bank Indonesia berupa placements in the form of Deposit Facility and
Deposit Facility dan Term Deposit, sedangkan Term Deposit, while placements with other
penempatan dana pada bank lain berupa banks represent placements in the form of call
penempatan pada pasar uang (call money). money.
36
Page 444
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Penempatan pada Bank Indonesia dan bank f. Placements with Bank Indonesia and other
lain (lanjutan) Banks (continued)
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain dinyatakan sebesar biaya perolehan banks are stated at amortized cost using the
diamortisasi menggunakan metode suku bunga effective interest rate method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Placements with Bank
nilai. Penempatan pada Bank Indonesia dan Indonesia and other banks are classified as
bank lain diklasifikasikan sebagai biaya amortized cost.
perolehan diamortisasi.
g. Efek-efek g. Securities
Efek-efek yang dimiliki terdiri dari Obligasi Ritel Securities consist of Indonesian Retail Bonds,
Indonesia, Obligasi Pemerintah yang diperoleh Government bonds acquired through the
melalui pasar perdana dan sekunder, unit primary and secondary markets, mutual fund
penyertaan reksadana, dan obligasi. units, and bonds.
Efek-efek pada awalnya disajikan sebesar nilai Securities initially are stated at fair value. After
wajarnya. Setelah pengakuan awal, efek-efek initial recognition, securities are recorded
dicatat sesuai dengan kategorinya yaitu biaya according to their categories, which is amortized
perolehan diamortisasi, nilai wajar melalui cost, fair value through other comprehensive
penghasilan komprehensif lain atau nilai wajar income or fair value through profit or loss.
melalui laba rugi.
Penilaian efek-efek didasarkan atas The valuation of securities is based on the
klasifikasinya sebagai berikut: classification as follows:
(1) Efek-efek yang diklasifikasikan sebagai (1) Securities classified as amortized cost are
biaya perolehan yang diamortisasi diukur measured at amortized cost using the
dengan biaya perolehan yang diamortisasi effective interest method. Interest income is
menggunakan metode suku bunga efektif. recognized in the statement of profit or loss
Pendapatan bunga diakui dalam laporan and other comprehensive income using the
laba rugi dan penghasilan komprehensif effective interest method.
lain menggunakan metode suku bunga
efektif.
(2) Efek-efek yang diklasifikasikan sebagai (2) Securities classified as fair value through
nilai wajar melalui laba rugi (FVTPL) diukur profit or loss (FVTPL) are measured using
dengan menggunakan nilai wajar. fair value. Unrealized gains or losses
Keuntungan atau kerugian yang belum resulting from changes in fair values are
direalisasi akibat kenaikan atau penurunan recognized in the statement of profit or loss
nilai wajarnya disajikan dalam laporan laba and other comprehensive income.
rugi dan penghasilan komprehensif lain. Changes in fair value are recognized in
Perubahan nilai wajar diakui pada laporan profit or loss. Upon sale of portfolio of fair
laba rugi. Atas penjualan portofolio efek- value through profit or loss securities and
efek untuk nilai wajar melalui laba rugi, government bonds, the difference between
perbedaan antara harga jual dengan nilai the selling price and the fair value is
pasar wajar diakui sebagai keuntungan recognized as a gain or loss in the year
atau kerugian penjualan pada tahun when the securities and government bonds
dimana efek-efek dan obligasi pemerintah are sold.
tersebut dijual.
37
Page 445
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Efek-efek (lanjutan) g. Securities (continued)
Penilaian efek-efek didasarkan atas The valuation of securities is based on the
klasifikasinya sebagai berikut (lanjutan): classification as follows (continued):
(3) Efek-efek yang diklasifikasikan sebagai (3) Securities classified as fair value through
nilai wajar melalui penghasilan other comprehensive income (FVTOCI) are
komprehensif lain (FVTOCI) diukur dengan measured using fair value. Interest income
menggunakan nilai wajar. Pendapatan is recognized in the statements of profit or
bunga diakui dalam laporan laba rugi loss and other comprehensive income
dan penghasilan komprehensif lain using the effective interest method. Foreign
menggunakan metode suku bunga efektif. exchange gains or losses on marketable
Perubahan nilai wajar lainnya diakui secara securities are recognized in the statements
langsung dalam ekuitas sampai efek-efek of profit or loss and other comprehensive
tersebut dijual atau mengalami penurunan income. Other fair value changes are
nilai, dimana keuntungan dan kerugian recognized directly in equity until the
kumulatif yang sebelumnya diakui dalam securities are sold or impaired, whereby the
ekuitas diakui pada laporan laba rugi dan cumulative gains and losses previously
penghasilan komprehensif lain. recognized in equity are recognized in the
statement of profit or loss and other
comprehensive income.
h. Efek-efek yang dibeli dengan janji dijual h. Securities purchased under agreement to
kembali resell
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali disajikan sebagai aset keuangan dalam are presented as financial assets in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the net resale
penjualan kembali dikurangi dengan bunga price of unamortized interest and net of
yang belum diamortisasi dan cadangan allowance for impairment losses.
kerugian penurunan nilai.
Selisih antara harga beli dan harga jual kembali The difference between the purchase price and
diperlakukan sebagai pendapatan bunga yang the resale price is treated as unearned interest
ditangguhkan (belum diamortisasi) dan diakui income (unamortized) and recognized as
sebagai pendapatan selama periode sejak efek- income over the period starting from when those
efek tersebut dibeli hingga dijual kembali securities are purchased until they are resold
dengan menggunakan suku bunga efektif. using effective interest rate.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali diklasifikasikan sebagai biaya are classified as amortized cost.
perolehan diamortisasi.
i. Kredit yang diberikan i. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent the lending of money or
atau tagihan yang dapat dipersamakan dengan equivalent receivables, under contract or
itu, berdasarkan persetujuan atau kesepakatan borrowing and lending commitment with
pinjam-meminjam dengan debitur yang debtors, whereby the debtors are required to
mewajibkan debitur untuk melunasi utangnya repay their debts with interest after a specified
setelah jangka waktu tertentu dan membayar period of time.
imbalan bunga.
38
Page 446
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Kredit yang diberikan (lanjutan) i. Loans (continued)
Kredit yang diberikan pada awalnya diukur pada Loans are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi transaction costs that are directly attributable
yang dapat diatribusikan secara langsung dan and is the additional costs to obtain the financial
merupakan biaya tambahan untuk memperoleh assets, and after initial recognition are
aset keuangan tersebut, dan setelah measured at amortized cost based on the
pengakuan awal diukur pada biaya perolehan effective interest rate method less allowance for
diamortisasi menggunakan metode suku bunga impairment losses.
efektif dikurangi dengan cadangan kerugian
penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan diamortisasi.
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of
nilai yang lebih rendah antara nilai tercatat carrying value on the date of restructuring or net
kredit pada tanggal restrukturisasi atau nilai present value of the total future cash receipts
tunai penerimaan kas masa depan setelah after restructuring. Losses arising from any
restrukturisasi. Kerugian akibat selisih antara excess of the carrying value of the loan at the
nilai tercatat kredit pada tanggal restrukturisasi time of restructuring over the net present value
dan nilai tunai penerimaan kas masa depan of the total future cash receipts after
setelah restrukturisasi diakui dalam laporan restructuring are recognized in the statement of
laba rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
Setelah restrukturisasi, semua penerimaan kas Thereafter, all cash receipts under the new
masa depan yang ditetapkan dalam terms shall be accounted for as the recovery of
persyaratan baru dicatat sebagai pengembalian principal and interest income, in accordance
pokok kredit yang diberikan dan pendapatan with the restructuring scheme.
bunga sesuai dengan syarat-syarat
restrukturisasi.
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there are no realistic
tidak terdapat prospek yang realistis mengenai prospect of future recovery and all collateral
pengembalian di masa datang dan semua have been realized or have been foreclosed.
jaminan telah diupayakan untuk direalisasi atau When loans are deemed uncollectibe, it is
sudah diambil alih. Kredit yang tidak dapat written-off against the related allowance for
dilunasi dihapusbukukan dengan mendebit impairment losses. Subsequent recoveries of
cadangan kerugian penurunan nilai. Pelunasan loans written-off are credited to the allowance
kemudian atas kredit yang telah for impairment losses in the statements of
dihapusbukukan sebelumnya, dikreditkan ke financial position. Recoveries of loans written-
cadangan kerugian penurunan nilai di laporan off in the previous years are recorded as
posisi keuangan. Pelunasan kemudian atas operating income other than interest.
kredit yang telah dihapusbukukan pada tahun-
tahun sebelumnya dicatat sebagai pendapatan
operasional selain bunga.
j. Tagihan dan liabilitas akseptasi j. Acceptances receivable and payable
Tagihan dan liabilitas akseptasi merupakan Acceptances receivable and payable represent
transaksi Letter of Credit (L/C) dan Surat Kredit Letter of Credit (L/C) and Domestic
Berdokumen Dalam Negeri (SKBDN) yang Documentary Letters of Credit transactions that
diaksep oleh bank pengaksep (accepting bank). have been accepted by the accepting bank.
Tagihan akseptasi dinyatakan sebesar biaya Acceptances receivable are stated at amortized
perolehan diamortisasi dan disajikan setelah cost and presented as net of allowance for
dikurangi cadangan kerugian penurunan nilai. impairment losses.
Liabilitas akseptasi diklasifikasikan sebagai Acceptances payable are classified as financial
liabilitas keuangan yang diukur dengan biaya liabilities measured at amortized cost.
perolehan diamortisasi.
39
Page 447
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna, dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud assets, and lease liabilities and intangible
assets
Aset tetap Premises and equipments
Aset tetap pada awalnya diakui sebesar biaya Premises and equipments are initially
perolehan, yang terdiri atas harga perolehan recognized at cost, which comprises its
dan biaya-biaya tambahan yang dapat purchase price and any costs directly
diatribusikan langsung untuk membawa aset ke attributable in bringing the asset to the location
lokasi dan kondisi yang diinginkan supaya aset and condition necessary for it to be capable of
tersebut siap digunakan sesuai dengan maksud operating in the manner intended by
manajemen. management.
Tanah dan bangunan awalnya dinyatakan Land and building are initially stated at
sebesar biaya perolehan. Setelah pengakuan acquisition cost. Subsequent to initial
awal, tanah dan bangunan diukur pada nilai recognition, land and building are measured at
wajar pada tanggal revaluasi dikurangi fair value at the revaluation date less any
akumulasi rugi penurunan nilai setelah tanggal accumulated impairment losses after the
revaluasi. Penilaian terhadap tanah dan revaluation date. Valuation of land and building
bangunan dilakukan oleh penilai yang memiliki are performed by appraisers with professional
kualifikasi profesional dan dilakukan secara qualifications, and is conducted periodically to
berkala untuk memastikan bahwa jumlah ensure that the carrying amount does not differ
tercatat tanah tidak berbeda secara material materially from its fair value at the end of the
dengan jumlah yang ditentukan dengan reporting period
menggunakan nilai wajarnya pada akhir periode
pelaporan
Setelah pengakuan awal, aset tetap kecuali Subsequent to initial recognition, premises and
tanah dan bangunan dinyatakan pada biaya equipments except for land and building are
perolehan dikurangi akumulasi penyusutan dan carried at cost less any subsequent
akumulasi rugi penurunan nilai. Bangunan accumulated depreciation and impairment
menggunakan nilai revaluasian dikurangi losses. Building using revaluation value and
akumulasi penyusutan sedangkan tanah tidak depreciated, while land not depreciated
disusutkan
Aset tetap yang diperoleh dalam pertukaran Premises and equipments acquired in
aset non-moneter atau kombinasi aset moneter exchange for a non-monetary asset or for
dan non-moneter diukur pada nilai wajar, a combination of monetary and non-monetary
kecuali: assets are measured at fair values, unless:
(i) transaksi pertukaran tidak memiliki (i) the exchange transaction lacks commercial
substansi komersial; atau substance; or
(ii) nilai wajar dari aset yang diterima dan (ii) neither the fair value of the assets received
diserahkan tidak dapat diukur secara andal. nor the assets given up can be measured
reliably.
Penyusutan aset dimulai pada saat aset Depreciation of an asset starts when it is ready
tersebut siap untuk digunakan sesuai maksud to use and is computed using the straight-line
penggunaannya dan dihitung dengan method based on the estimated economic
menggunakan metode garis lurus berdasarkan useful lives of the assets as follows:
estimasi umur manfaat ekonomis sebagai
berikut:
Tahun/Years
Bangunan 20 Buildings
Kendaraan bermotor 5 Motor vehicles
Perlengkapan dan peralatan kantor 5 Office furniture and equipment
40
Page 448
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna, dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets, and lease liabilities and intangible
assets (continued)
Aset tetap (lanjutan) Premises and equipments (continued)
Penilaian aset tetap dilakukan atas penurunan The carrying amounts of premises and
dan kemungkinan penurunan nilai wajar aset equipments are reviewed for impairment and
jika terjadi peristiwa atau perubahan keadaan probability of impairment when events or
yang mengindikasikan bahwa nilai tercatat changes in circumstances indicate that the
mungkin tidak dapat seluruhnya terealisasi. carrying values may not be fully recoverable.
Jumlah tercatat komponen dari suatu aset tetap The carrying amount of an item of premises and
dihentikan pengakuannya pada saat dilepaskan equipments is derecognized upon disposal or
atau saat sudah tidak ada lagi manfaat when no future economic benefits are expected
ekonomik masa depan yang diekspektasikan from its use or disposal. Any gain or loss arising
dari penggunaan maupun pelepasannya. Laba from the derecognition of the asset is directly
atau rugi yang timbul dari penghentian included in the profit or loss when the item is
pengakuan tersebut dimasukkan kedalam laba derecognized.
rugi untuk tahun dimana penghentian
pengakuan tersebut dilakukan.
Nilai residu, umur manfaat, dan metode The asset residual value, useful life, and
penyusutan dievaluasi setiap akhir tahun dan depreciation method are evaluated at each year
disesuaikan secara prospektif, jika diperlukan. end and adjusted prospectively, if necessary.
Jika biaya perolehan tanah termasuk biaya If the cost of land includes the costs of site
pembongkaran, pemindahan dan restorasi dismantlement, removal and restoration, and
lokasi, serta manfaat yang diperoleh dari the benefits from the site dismantlement,
pembongkaran, pemindahan dan pemugaran removal and restoration is limited, that cost is
tersebut terbatas, maka biaya tersebut depreciated over the period of benefits
disusutkan selama periode manfaat yang obtained. In some cases, the land itself may
diperolehnya. Dalam beberapa kasus, tanah itu have a limited useful life, in which case it is
sendiri memiliki umur manfaat yang terbatas, depreciated in a manner that reflects the
dalam hal ini, tanah tersebut disusutkan dengan benefits to be derived from it.
cara yang mencerminkan manfaat yang
diperoleh dari tanah tersebut.
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi dicatat sebagai “surplus revaluasi aset revaluation is recorded in “Revaluation Surplus
tetap”, dan disajikan dalam penghasilan arising from Premises and Equipment” and
komprehensif lain. Namun, kenaikan tersebut presented in other comprehensive income.
diakui dalam laba rugi hingga sebesar jumlah However, the increase is recognized in profit or
penurunan nilai aset yang sama akibat revaluasi loss, to the extent of the amount of impairment
yang pernah dilakukan sebelumnya dalam laba of the same assets due to revaluation previously
rugi. Penurunan nilai tercatat yang timbul dari recognized in profit or loss. A decrease in the
revaluasi diakui dalam laba rugi. carrying amount arising from the revaluation is
recognized in profit or loss.
Beban pemeliharaan dan perbaikan Repairs and maintenance are taken to the profit
dibebankan pada laba rugi pada saat terjadinya. or loss when these are incurred. The cost of
Beban pemugaran dan penambahan dalam major renovation and restoration is capitalized
jumlah besar dikapitalisasi kepada jumlah to the carrying amount of the related premises
tercatat aset tetap terkait bila besar and equipment when it is probable that future
kemungkinan bagi Bank manfaat ekonomi economic benefits in excess of the originally
masa depan menjadi lebih besar dari standar assessed standard of performance of the
kinerja awal yang ditetapkan sebelumnya dan existing asset and is depreciated over the
disusutkan sepanjang sisa masa manfaat aset remaining useful life of the related asset.
tetap terkait.
41
Page 449
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset tetap (lanjutan) Premises and equipments (continued)
Aset tetap dalam penyelesaian dicatat sebesar Constructions in-progress are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang charges incurred in connection with the
terjadi sehubungan dengan pendanaan aset financing of the fixed asset constructions. The
tetap dalam penyelesaian tersebut. Akumulasi accumulated costs will be reclassified to the
biaya perolehan akan direklasifikasi ke akun appropriate “Premises and Equipments”
“Aset Tetap” yang bersangkutan pada saat aset account when the construction is completed and
tetap tersebut telah selesai dikerjakan dan siap the assets are ready for their intended use.
untuk digunakan. Aset tetap dalam Assets under construction are not depreciated
penyelesaian tidak disusutkan karena belum as these are not yet available for use.
tersedia untuk digunakan.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Usaha (HGU), Hak Guna Business Usage Rights (Hak Guna Usaha or
Bangunan (HGB) dan Hak Pakai (HP) ketika HGU), Building Usage Right (Hak Guna
tanah diperoleh pertama kali diakui sebagai Bangunan or HGB) and Usage Rights
bagian dari biaya perolehan tanah pada akun (Hak Pakai or HP) when the land was initially
“Aset Tetap”. Biaya pengurusan perpanjangan acquired are recognized as part of the cost of
atau pembaruan legal hak atas tanah diakui the land under the “Premises and Equipments”.
sebagai aset tidak berwujud dan diamortisasi The cost of processing the legal extension or
sepanjang umur hak hukum atau umur ekonomi renewal of land rights is recognized as an
tanah, mana yang lebih pendek. intangible asset and is amortized over the term
of the legal rights or the economic life of the
land, whichever is shorter.
Aset hak guna dan liabilitas sewa Right-of-use assets and lease liabilities
Suatu sewa diklasifikasikan sebagai sewa A lease is classified as a finance lease if it
pembiayaan jika sewa tersebut mengalihkan transfers substantially all the risks and rewards
secara substansial seluruh risiko dan manfaat incidental to the ownership of the asset. A lease
yang terkait dengan kepemilikan aset. Suatu is classified as an operating lease if it does not
sewa diklasifikasikan sebagai sewa operasi jika transfer substantially all the risks and rewards
sewa tidak mengalihkan secara substansial incidental to the ownership of the asset.
seluruh risiko dan manfaat yang terkait dengan
kepemilikan aset.
Bank menerapkan PSAK 73 tentang “Sewa” The Bank applied PSAK 73 on “Leases” for all
untuk seluruh sewa dengan mengakui aset hak leases by recognizing right-of-use assets and
guna dan liabilitas terkait, dengan 2 (dua) related liabilities, with 2 (two) exceptions,
pengecualian, yaitu sewa dengan aset bernilai namely leases of low-value assets and short-
rendah dan sewa jangka pendek. term leases.
42
Page 450
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Pada tanggal insepsi suatu kontrak, Bank At the inception date of a contract, the Bank
menilai apakah suatu kontrak mengandung assesses whether a contract is, or contains,
sewa, yaitu bila kontrak tersebut memberikan a lease. That is, if the contract conveys the right
hak untuk mengendalikan penggunaan aset to control the use of an identified asset for
identifikasian selama suatu jangka waktu untuk a period of time in exchange for consideration.
dipertukarkan dengan imbalan. Untuk menilai To assess whether a contract provides the right
apakah suatu kontrak memberikan hak untuk to control an identifying asset, the Bank
mengendalikan suatu aset identifikasian, Bank assesses whether:
menilai apakah:
x Kontrak melibatkan penggunaan suatu x Contracts involve the use of an identifying
aset identifikasian; asset;
x Bank memiliki hak untuk memperoleh x The Bank has the right to obtain
secara substansial seluruh manfaat substantially all economic benefits from the
ekonomi dari penggunaan aset selama use of assets during the period of use; and
periode penggunaan; dan
x Bank memiliki hak untuk mengendalikan x The Bank has the right to control
aset identifikasian dalam bentuk: identification assets in the form of:
a. Bank memiliki hak untuk a. The bank has the right to operate the
mengoperasikan aset. assets.
b. Bank mempunyai hak untuk b. The bank has the right to determine the
menetapkan tujuan apa aset akan purpose for which the assets will be
digunakan. used.
Pada tanggal insepsi atau pada saat penilaian At the inception date or at the time of revaluation
kembali suatu kontrak yang mengandung suatu of a contract containing a lease component, the
komponen sewa, Bank mengalokasikan Bank allocates the fee in the contract to each
imbalan dalam kontrak ke masing-masing component of the lease based on the relative
komponen sewa berdasarkan harga tersendiri separate prices of the lease component.
relatif dari komponen sewa.
Pembayaran sewa yang termasuk dalam Lease payments that are included in the
pengukuran liabilitas sewa meliputi: measurement of lease obligations consist of:
x Pembayaran lunas dimuka. x Payment in full in advance.
x Pembayaran angsuran tetap. x Fixed installment payments.
x Pembayaran angsuran sewa berubah yang x The rental installment payment changes
bergantung pada fluktuasi pembayaran that depends on the fluctuation of the rental
sewa yang ditetapkan oleh counterpart. payment determined by the counterpart.
Bank mengakui aset hak-guna dan liabilitas The Bank recognizes right-of-use assets at the
sewa pada tanggal permulaan sewa (yaitu commencement date of the lease (i.e., the date
tanggal aset pendasar tersedia untuk the underlying asset is available for use). Right-
digunakan). Aset hak-guna diukur pada harga of-use assets are measured at cost, less any
perolehan, dikurangi akumulasi penyusutan dan accumulated depreciation and impairment
penurunan nilai, serta disesuaikan dengan losses, and adjusted for any remeasurement of
pengukuran kembali liabilitas sewa. Biaya lease liabilities. The cost of right-of-use assets
perolehan aset hak-guna mencakup jumlah includes the amount of lease liabilities
liabilitas sewa yang diakui, biaya langsung awal recognized, initial direct costs incurred, and
yang terjadi, dan pembayaran sewa yang lease payments made at or before the
dilakukan pada atau sebelum tanggal permulaan commencement date less any lease incentives
dikurangi setiap insentif sewa yang diterima. received.
43
Page 451
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Setelah tanggal permulaan, aset hak-guna After the inception date, the right-of-use assets
diukur dengan model biaya. Aset hak-guna are measured using the cost model. Right-of-
diukur sebesar harga perolehan dikurangi use assets are measured at cost less
akumulasi depresiasi dan akumulasi penurunan accumulated depreciation and accumulated
nilai serta disesuaikan dengan pengukuran impairment losses and adjusted with
kembali liabilitas sewa. Liabilitas sewa diukur remeasurement of lease liabilities. Lease
pada biaya perolehan diamortisasi liabilities are measured at amortized cost using
menggunakan metode suku bunga efektif. the effective interest method. Lease incremental
Bunga inkremental sewa mengacu pada tingkat interest rate refers to the interest rates on
suku bunga obligasi pemerintah. government bonds.
Sewa jangka pendek dengan durasi kurang dari Short-term leases with a duration less than 12
12 (dua belas) bulan dan sewa aset bernilai (twelve) months and leases with low value
rendah, serta elemen-elemen sewa tersebut, assets, as well as elements of such leases,
sebagian atau seluruhnya tidak menerapkan partially or entirely do not apply the recognition
prinsip-prinsip pengakuan yang ditentukan oleh principles stipulated by PSAK 73 and will be
PSAK 73 dan akan diperlakukan sama dengan treated the same as operating leases in
sewa operasi pada PSAK 30. Bank akan PSAK 30. The Bank will recognize lease
mengakui pembayaran sewa tersebut dengan payments on a straight-line basis over the lease
dasar garis lurus selama masa sewa dalam term in the statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income. These expenses are
komprehensif lain. Beban ini disajikan pada presented under general and administrative
beban umum dan administrasi dalam laporan expenses in the income statement.
laba rugi.
Aset takberwujud Intangible assets
Aset takberwujud terdiri dari perangkat lunak Intangible assets consist of software purchased
yang dibeli Bank, yang bukan merupakan by the Bank that is not an integral part of
bagian integral dari perangkat keras yang a related hardware.
terkait.
Aset tidak berwujud diakui jika, atau hanya jika, Intangible assets are recognized if, and only if,
biaya perolehan aset tersebut dapat diukur when its cost can be measured reliably and it is
secara andal dan kemungkinan besar Bank probable that expected future benefits that are
akan memperoleh manfaat ekonomis masa attributable to it will flow to the Bank.
depan dari aset tersebut.
Aset takberwujud dicatat sebesar biaya Intangible assets are stated at cost less
perolehan dikurangi akumulasi amortisasi dan accumulated amortization and accumulated
akumulasi kerugian penurunan nilai. impairment losses.
Amortisasi diakui dalam laba rugi dengan Amortization is recognized in profit or loss using
menggunakan metode garis lurus berdasarkan the straight line method based on the estimated
taksiran masa manfaat ekonomis selama 5 useful life of 5 (five) years, starting when the
(lima) tahun, dimulai dari pada saat aset intangible assets are ready to be used in
takberwujud tersebut siap untuk digunakan accordance with the intended use.
sesuai dengan maksud penggunaannya.
44
Page 452
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap, aset hak guna dan liabilitas sewa k. Premises and equipments, right-of-use
serta aset tidak berwujud (lanjutan) assets and lease liabilities and intangible
assets (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Nilai residu, umur manfaat, dan metode The residual value, useful life, and amortization
amortisasi ditelaah setiap akhir tahun dan method are reviewed at the end of each year
disesuaikan, jika diperlukan. and adjusted, if necessary.
Aset tidak berwujud dihentikan pengakuannya An intangible asset is derecognized upon
pada saat pelepasan (yaitu, pada tanggal disposal (i.e., at the date the recipient obtains
penerima memperoleh kendali) atau ketika tidak control) or when no future economic benefits are
ada manfaat ekonomi masa depan yang expected from its use or disposal. Any gain or
diharapkan dari penggunaan atau loss arising upon derecognition of the asset
pelepasannya. Keuntungan atau kerugian yang (calculated as the difference between the net
timbul dari penghentian pengakuan aset disposal proceeds and the carrying amount of
(dihitung sebagai perbedaan antara hasil the asset) is included in the statement of profit
pelepasan neto dan jumlah tercatat aset) or loss.
dimasukkan dalam laporan laba rugi.
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
Pada setiap tanggal pelaporan, Bank menilai The Bank assesses at each reporting date
apakah terdapat indikasi suatu aset mengalami whether there is an indication that an asset may
penurunan nilai. Jika terdapat indikasi tersebut be impaired. If such indication exists, or when
atau pada saat pengujian tahunan atas annual impairment testing for an asset
penurunan nilai aset tertentu (yaitu aset (i.e. an intangible asset with an indefinite useful
takberwujud dengan umur manfaat tidak life, an intangible asset not yet available for use,
terbatas, aset takberwujud yang belum dapat or goodwill acquired in a business combination)
digunakan, atau goodwill yang diperoleh dalam is required, Bank will make an estimation of the
suatu kombinasi bisnis) diperlukan, maka Bank asset’s recoverable amount.
akan membuat estimasi atas jumlah terpulihkan
aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount for individual
individual adalah jumlah yang lebih tinggi antara asset is the higher of an asset’s or Cash
nilai wajar aset atau Unit Penghasil Kas (UPK) Generating Unit (CGU)’s fair value less costs to
dikurangi biaya untuk menjual dengan nilai sell and its value in use, unless the asset does
pakainya, kecuali aset tersebut tidak not generate cash inflows that are largely
menghasilkan arus kas masuk yang sebagian independent from other assets or groups of
besar independen dari aset atau kelompok aset assets. Where the carrying amount of an asset
lain. Jika nilai tercatat aset atau UPK lebih besar or CGU exceeds its recoverable amount, the
daripada jumlah terpulihkannya, maka aset asset is considered impaired and is recorded to
tersebut dipertimbangkan mengalami its recoverable amount.
penurunan nilai dan nilai tercatat aset
diturunkan menjadi sebesar nilai
terpulihkannya.
45
Page 453
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Penurunan nilai aset non-keuangan l. Impairment of non-financial assets
(lanjutan) (continued)
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations are
berkelanjutan, jika ada, diakui pada laba rugi recognized in the statement of profit or loss
sebagai “rugi penurunan nilai” sesuai dengan as “impairment losses” in those expense
kategori biaya yang konsisten dengan fungsi categories consistent with the functions of the
dari aset yang diturunkan nilainya. Dalam impaired asset. In assessing the value in use,
menghitung nilai pakai, estimasi arus kas masa the estimated net future cash flows are
depan neto didiskontokan ke nilai kini dengan discounted to their present value using a pre-tax
menggunakan tingkat diskonto sebelum pajak discount rate that reflects current market
yang menggambarkan penilaian pasar kini atas assessments of the time value of money and the
nilai waktu uang dan risiko spesifik aset. risks specific to the asset.
Dalam menentukan nilai wajar dikurangi biaya In determining fair value less costs of disposal,
pelepasan, mengacu pada PSAK 68 tentang refer to PSAK 68 on "Fair Value Measurements"
“Pengukuran Nilai Wajar” (Catatan 2b). (Note 2b).
Pengukuran nilai wajar aset non-keuangan A fair value measurement of non-financial
memperhitungkan kemampuan pelaku pasar assets considers a market participant’s ability to
untuk menghasilkan manfaat ekonomi dengan generate economic benefits by using the asset
menggunakan aset dalam penggunaan tertinggi in its highest and best use or by selling it to other
dan terbaiknya atau dengan menjualnya market participants would use the asset in its
kepada pelaku pasar lain yang akan highest and best use.
menggunakan aset tersebut dalam penggunaan
tertinggi dan terbaiknya.
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laporan any, are recognized in the statement of profit or
laba rugi dan penghasilan komprehensif lain loss and other comprehensive income under
sesuai dengan kategori biaya yang konsisten expense categories that are consistent with the
dengan fungsi aset yang diturunkan nilainya. functions of the impaired assets.
m. Agunan yang diambil alih m. Foreclosed collaterals
Agunan yang diambil alih sehubungan dengan Foreclosed collaterals acquired in settlement of
penyelesaian kredit diakui sebesar nilai neto loans are recognized at their net realizable
yang dapat direalisasi atau sebesar nilai tercatat values or stated at their carrying amount of
dari kredit, mana yang lebih rendah. Nilai neto loans, whichever is lower. Net realizable value
yang dapat direalisasi adalah nilai wajar agunan is the fair value of the collateral after deducting
setelah dikurangi estimasi biaya pelepasan. the estimated costs of disposal. The excess of
Kelebihan saldo kredit yang diberikan, yang loan balances which has not been paid by
belum dilunasi oleh peminjam diatas nilai dari debtors over the value of foreclosed collaterals
agunan yang diambil alih, dibebankan sebagai is charged to allowance for possible losses or
penyisihan penghapusan aset pada tahun loans in the current year.
berjalan.
Selisih antara nilai agunan yang diambil alih The difference between the value of the
dengan hasil penjualannya diakui sebagai foreclosed collateral and the proceeds from the
keuntungan atau kerugian pada saat penjualan sale is recognized as a gain or loss at the time
agunan. of sale of the collateral.
Bank mengevaluasi nilai agunan yang diambil The Bank regularly evaluates the value of
alih secara berkala. Penyisihan kerugian foreclosed collaterals. The allowance are
agunan yang diambil alih dibentuk berdasarkan provided based on the impairment of foreclosed
penurunan nilai agunan yang diambil alih. collaterals.
46
Page 454
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Agunan yang diambil alih (lanjutan) m. Foreclosed collaterals (continued)
Beban perbaikan (reconditioning cost) yang Reconditioning costs that occur after collateral
timbul setelah pengambilalihan agunan foreclosed are capitalized to its account.
dikapitalisasi dalam akun agunan yang diambil
alih tersebut.
n. Biaya dibayar di muka n. Prepaid expenses
Biaya dibayar dimuka diamortisasi selama Prepaid expenses are amortized over their
masa manfaat dengan menggunakan metode useful lives using the straight-line method.
garis lurus (straight-line method).
o. Liabilitas segera o. Liabilities due immediately
Liabilitas segera merupakan liabilitas Bank Liabilities due immediately represent the liability
kepada pihak lain yang sifatnya wajib segera of the Bank to external parties which by nature
dibayarkan sesuai dengan perintah pemberi should be paid immediately in accordance with
amanat perjanjian yang ditetapkan sebelumnya. the requirements in the agreement which have
been previously determined.
Liabilitas segera diklasifikasikan sebagai Liabilities due immediately are classified as
liabilitas keuangan dan dihitung berdasarkan financial liabilities and are recorded at amortized
biaya perolehan diamortisasi. cost.
p. Simpanan dan simpanan dari bank lain p. Deposits and deposits from other banks
Giro merupakan simpanan nasabah yang Demand deposits represent funds deposited by
penarikannya dapat dilakukan setiap saat customers which can be withdrawn any time by
menggunakan cek, atau dengan cara using a cheque, or through transfer with a bank
pemindahbukuan dengan bilyet giro atau draft or other forms of payment order. These
sarana perintah pembayaran lainnya. Giro demand deposits are stated at the amount due
dinyatakan sebesar nilai liabilitas kepada to the account holder.
pemegang giro.
Tabungan merupakan simpanan nasabah yang Saving deposits represent customers' funds
penarikannya hanya dapat dilakukan menurut which the depositors are entitled to withdraw
syarat tertentu yang disepakati. Tabungan under certain agreed conditions. Saving
dinyatakan sebesar nilai liabilitas kepada deposits are stated at the amount due to the
pemilik tabungan. account holders.
Deposito berjangka merupakan simpanan Time deposits represent funds deposited by
nasabah yang penarikannya hanya dapat customers that can be withdrawn only at
dilakukan pada waktu tertentu sesuai perjanjian a certain point of time as stated in the contract
antara penyimpan dengan Bank. between the depositor and the Bank.
Deposito berjangka dinyatakan sebesar nilai Time deposits are recorded at the nominal
nominal yang tercantum dalam bilyet deposito amount stated in the deposit certificate or at the
atau yang diperjanjikan. amount stated in the agreement.
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks consist of liabilities to
terhadap bank lokal lain, dalam bentuk other domestic banks, in the form of saving
tabungan dan deposito berjangka serta deposits and time deposits and stated at the
dinyatakan sesuai dengan jumlah liabilitas amount due to banks.
terhadap bank tersebut.
47
Page 455
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Simpanan dan simpanan bank lain (lanjutan) p. Deposits and deposits from other banks
(continued)
Simpanan dan simpanan dari bank lain Deposits and simpanan from other banks are
diklasifikasikan sebagai liabilitas keuangan classified as financial liabilities measured at
yang diukur dengan biaya perolehan amortized cost using effective interest rate
diamortisasi menggunakan metode suku bunga method. Incremental costs directly attributable
efektif. Biaya tambahan yang dapat to the acquisition of deposits are deducted from
diatribusikan secara langsung dengan the amount of deposits.
perolehan simpanan dikurangkan dari jumlah
simpanan yang diterima.
q. Provisi q. Provisions
Provisi diakui jika Bank memiliki kewajiban kini Provisions are recognized when the Bank has
(baik bersifat hukum maupun bersifat a present obligation (legal or constructive)
konstruktif) yang akibat peristiwa masa where, as a result of a past event, it is probable
lalu, besar kemungkinannya penyelesaian that an outflow of resources embodying
kewajiban tersebut mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the current best estimate.
terbaik yang paling kini. Jika arus keluar sumber If it is no longer probable that an outflow of
daya untuk menyelesaikan kewajiban resources embodying economic benefits will be
kemungkinan besar tidak terjadi, maka provisi required to settle the obligation, the provision is
dibatalkan. reversed.
r. Pendapatan dan beban bunga r. Interest income and expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan yang dikenakan suku bearing financial instruments are recognized in
bunga diakui pada laporan laba rugi dengan the statement of profit or loss using the effective
menggunakan metode suku bunga efektif. interest rate method.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi precisely discounts the estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts over the expected life of
datang selama perkiraan umur dari aset the financial assets and financial liabilities
keuangan atau liabilitas keuangan (atau, jika (or, wherever appropriate, a shorter period) to
lebih tepat, digunakan periode yang lebih the net carrying amount of the financial assets
singkat) untuk memperoleh nilai tercatat neto or financial liabilities.
dari aset keuangan atau liabilitas keuangan.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi precisely discounts the estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts over the expected life of
datang selama perkiraan umur dari aset the financial assets and financial liabilities
keuangan atau liabilitas keuangan (atau, jika (or, wherever appropriate, a shorter period) to
lebih tepat, digunakan periode yang lebih the net carrying amount of the financial assets
singkat) untuk memperoleh nilai tercatat neto or financial liabilities.
dari aset keuangan atau liabilitas keuangan.
48
Page 456
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Pendapatan dan beban bunga (lanjutan) r. Interest income and expense (continued)
Pada saat menghitung suku bunga efektif, Bank When calculating the effective interest rate, the
mengestimasi arus kas di masa datang dengan Bank estimates future cash flows considering all
mempertimbangkan seluruh persyaratan contractual terms of the financial instrument but
kontraktual dalam instrumen keuangan not future credit losses.
tersebut, tetapi tidak mempertimbangkan
kerugian kredit di masa mendatang.
Perhitungan ini mencakup seluruh komisi, This calculation includes all commissions, fees
provisi dan bentuk lain diterima oleh para pihak and other forms received by the parties in the
dalam kontrak yang merupakan bagian tidak contract that are an integral part of the effective
terpisahkan dari suku bunga efektif, biaya interest rate, transaction costs and all other
transaksi dan seluruh premi atau diskon lainnya. premiums or discounts.
Jika aset keuangan atau kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan nilainya assets has decreased its value as a result
sebagai akibat kerugian penurunan nilai, maka of impairment losses, interest income
pendapatan bunga yang diperoleh setelahnya subsequently obtained is recognized based on
diakui berdasarkan suku bunga efektif yang the effective interest rate used to discount
digunakan untuk mendiskonto arus kas masa future cash flows in calculating impairment
datang dalam menghitung kerugian penurunan losses.
nilai.
s. Pendapatan provisi dan komisi s. Fees and commissions
Pendapatan provisi dan komisi yang berkaitan Fees and commissions directly related to
langsung dengan kegiatan pemberian kredit, lending activities, or fees and commissions
atau pendapatan provisi dan komisi yang income which relates to a specific period, are
berhubungan dengan jangka waktu tertentu, amortized over the term of the contract using the
diamortisasi sesuai dengan jangka waktu effective interest rate method and classified as
kontrak menggunakan metode suku bunga part of interest income in the statement of profit
efektif dan diklasifikasikan sebagai bagian dari or loss and other comprehensive income.
pendapatan bunga pada laporan laba rugi dan
penghasilan komprehensif lain.
Pendapatan provisi dan komisi yang tidak Fees and commissions which are not directly
berkaitan dengan kegiatan pemberian kredit related to lending activities, or to a specific
atau suatu jangka waktu dan/atau terkait period, and/or related to a service rendered, are
dengan pemberian suatu jasa, diakui sebagai recognized as income at the time of the
pendapatan pada saat terjadinya transaksi dan transactions and recorded in other operating
dicatat pada akun pendapatan operasional income.
lainnya.
t. Imbalan kerja t. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, iuran Short-term employee benefits such as salaries,
jaminan sosial, cuti jangka pendek, bonus dan social security contributions, short-term leaves,
imbalan non moneter lainnya diakui selama bonuses and other non-monetary benefits are
periode jasa diberikan. Imbalan jangka pendek recognized during the period when services
dihitung sebesar jumlah yang tidak have been rendered. Short-term employee
didiskontokan. benefits are measured using undiscounted
amounts.
49
Page 457
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Imbalan kerja (lanjutan) t. Employee benefits (continued)
Program imbalan pasti dan imbalan kerja jangka Defined benefit plan and other long-term
panjang lainnya employee benefits
Iuran dicadangkan dan diakui sebagai biaya The contribution is accrued and recognized as
ketika jasa telah diberikan oleh pegawai- expense when services have been rendered by
pegawai tersebut dan pembayaran dikurangkan qualified employees and actual payments
dari utang iuran. Iuran terutang dihitung are deducted from the contribution payable.
berdasarkan jumlah yang tidak didiskontokan. Contribution payable is measured using
undiscounted amounts.
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya seperti cuti besar dan term employee benefits such as grand leaves
penghargaan masa kerja dicadangkan dan and gratuity for services are accrued and
diakui sebagai biaya ketika jasa telah diberikan recognized as expense when services have
oleh pegawai yang memenuhi syarat. Imbalan been rendered by qualified employees. The
kerja ditentukan berdasarkan peraturan Bank benefits are determined based on Bank’s
dan peraturan yang berlaku. regulations and applicable regulations.
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya diestimasi dengan term employee benefits are estimated using
menggunakan perhitungan aktuarial metode actuarial calculations using the Projected Unit
Projected Unit Credit. Credit Method.
Pengukuran kembali atas liabilitas (aset) Remeasurement of net defined benefit liabilities
imbalan pasti neto, yang diakui sebagai (assets), which is recognized as other
penghasilan komprehensif lain, terdiri atas: comprehensive income, consist of:
(i) Keuntungan dan kerugian aktuarial. (i) Actuarial gains and losses.
(ii) Imbal hasil atas aset program, tidak (ii) Return on plan assets, excluding amounts
termasuk jumlah yang dimasukkan dalam that included in net interest on liabilities
bunga neto atas liabilitas (aset). (assets).
(iii) Setiap perubahan dampak batas aset, tidak (iii) The changes in the impact of the asset
termasuk jumlah yang dimasukkan dalam ceiling, excluding amounts that included in
bunga neto atas liabilitas (aset). net interest on liabilities (assets).
Pengukuran kembali, terdiri atas keuntungan Remeasurements, comprising of actuarial gains
dan kerugian aktuarial, segera diakui pada and losses, are recognized immediately in the
laporan posisi keuangan konsolidasian dengan consolidated statement of financial position with
pengaruh langsung didebit atau dikreditkan a corresponding debit or credit to retained
kepada saldo laba melalui penghasilan earnings through other comprehensive income
komprehensif lain pada periode terjadinya. in the period in which they occur. Re-
Pengukuran kembali tidak direklasifikasi ke laba measurements are not reclassified to profit or
rugi pada periode berikutnya. loss in subsequent periods.
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits over
biaya jasa kini, biaya bunga neto atas liabilitas the current service cost, net interest on net
(aset) imbalan pasti neto, dan pengukuran defined benefit liabilities (assets), and the
kembali liabilitas (aset) imbalan pasti neto remeasurement of net defined benefit liability
langsung diakui pada laporan laba rugi dan (asset) obligations are recognized immediately
penghasilan komprehensif lain periode berjalan. in the current period statement of profit or loss
and other comprehensive income.
50
Page 458
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Imbalan kerja (lanjutan) t. Employee benefits (continued)
Biaya jasa lalu diakui sebagai beban pada All past service costs are recognised at the
tanggal yang lebih awal antara ketika earlier of when the amendment or curtailment
amendemen atau kurtailmen program terjadi, occurs, and when the related restructuring or
dan ketika biaya restrukturisasi atau pesangon termination costs are recognized, as a result,
diakui, sehingga biaya jasa lalu yang belum unvested past service cost can no longer be
vested tidak lagi dapat ditangguhkan dan diakui deferred and recognised over the future vesting
selama periode vesting masa depan. period.
u. Laba per lembar saham u. Earnings per share
Laba per saham dihitung berdasarkan rata-rata Earnings per share is computed based on the
tertimbang jumlah saham yang beredar selama weighted average number of issued and fully
periode yang bersangkutan. paid shares during the period.
Perusahaan tidak mempunyai efek berpotensi The Company has no outstanding dilutive
saham biasa yang bersifat dilutif pada tanggal potential ordinary shares as of December 31,
31 Desember 2023. 2023.
v. Transaksi dan saldo dalam mata uang asing v. Foreign currency transactions and balances
Bank menyelenggarakan catatan akuntansinya The Bank maintains its accounting records in
dalam Rupiah. Transaksi yang melibatkan mata Indonesian Rupiah. Transactions in foreign
uang asing dicatat pada nilai tukar pada saat currencies are recorded at the prevailing
terjadinya transaksi. Pada tanggal laporan exchange rates in effect on the date of the
posisi keuangan, aset dan liabilitas moneter transactions. At statements of financial position
dalam mata uang asing dijabarkan ke dalam dates, all monetary assets and liabilities
mata uang Rupiah dengan menggunakan kurs denominated in foreign currencies are
spot Reuters pada pukul 16:00 WIB (Waktu translated into Rupiah using the Reuters spot
Indonesia Bagian Barat). rates at 16:00 WIB (Western Indonesian Time).
Keuntungan atau kerugian yang timbul sebagai The resulting gains or losses from the
akibat dari penjabaran aset dan liabilitas translation of monetary assets and liabilities in
moneter dalam mata uang asing dicatat dalam foreign currencies are recognized in the
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain tahun berjalan. comprehensive income for the current year.
Pada tanggal-tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, the
2022, kurs mata uang asing yang digunakan exchange rates used in translating foreign
untuk penjabaran mata uang asing terhadap currency amounts into Rupiah are as follows
Rupiah adalah sebagai berikut (Rupiah penuh): (full Rupiah):
December 31, 2023 December 31, 2022
Euro Eropa 17.038,32 16.581,72 European Euro
Dolar Amerika Serikat 15.397,00 15.567,50 United States Dollar
Dolar Singapura 11.676,34 11.592,88 Singaporean Dollar
Dolar Australia 10.520,77 10.557,88 Australian Dollar
Yen Jepang 108,88 117,81 Japanese Yen
51
Page 459
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Perpajakan w. Taxation
Beban pajak tahun berjalan ditetapkan Current tax expense is provided based on the
berdasarkan taksiran penghasilan kena pajak estimated taxable income for the current
tahun berjalan. Aset dan liabilitas pajak year. Deferred tax assets and liabilities are
tangguhan diakui atas perbedaan temporer aset recognized for temporary differences between
dan liabilitas antara pelaporan komersial dan the financial and the tax bases of assets and
pajak pada setiap tanggal pelaporan. liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences and carry
dan akumulasi rugi fiskal yang belum forward of unused tax losses, to the extent that
dikompensasi, bila kemungkinan besar laba it is probable that taxable profits will be available
kena pajak akan tersedia sehingga perbedaan against which deductible temporary differences,
temporer dan rugi pajak belum dikompensasi, and the carry forward of unused tax losses can
dapat dimanfaatkan, kecuali: be utilized, except:
i) jika aset pajak tangguhan timbul dari i) where the deferred tax asset relating to the
pengakuan awal aset atau liabilitas dalam deductible temporary difference arises from
transaksi yang bukan transaksi kombinasi the initial recognition of an asset or liability
bisnis dan tidak mempengaruhi laba in a transaction that is not a business
akuntansi maupun laba kena pajak/rugi combination and, at the time of the
pajak; atau transaction, affects neither the accounting
profit nor taxable profit or loss; or
ii) dari perbedaan temporer yang dapat ii) in respect of deductible temporary
dikurangkan atas investasi pada entitas differences associated with investments in
anak, aset pajak tangguhan hanya diakui subsidiaries, deferred tax assets are
bila besar kemungkinannya bahwa beda recognized only to the extent that it is
temporer itu tidak akan dibalik dalam waktu probable that the temporary differences will
dekat dan laba kena pajak dapat reverse in the foreseeable future and
dikompensasi dengan beda temporer taxable profit will be available against which
tersebut. the temporary differences can be utilized.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
pada setiap tanggal pelaporan dan diturunkan reviewed at each reporting date and reduced to
apabila laba kena pajak mungkin tidak memadai the extent that it is no longer probable that
untuk mengkompensasi sebagian atau semua sufficient taxable profit will be available to allow
manfaat aset pajak tangguhan. Aset pajak all or part of the benefit of that deferred tax asset
tangguhan yang tidak diakui ditinjau ulang pada to be utilized. Unrecognized deferred tax assets
setiap tanggal pelaporan dan akan diakui are reassessed at each reporting date and are
apabila besar kemungkinan bahwa laba kena recognized to the extent that it has become
pajak pada masa yang akan datang akan probable that future taxable profit will allow the
tersedia untuk pemulihannya. deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply on the
diperkirakan akan berlaku pada tahun saat aset year when the asset is realized or the liability is
dipulihkan atau liabilitas diselesaikan settled, based on tax rates and tax laws that
berdasarkan tarif pajak dan peraturan pajak have been enacted or substantively enacted as
yang telah berlaku atau yang secara substantif at reporting date.
telah berlaku pada tanggal pelaporan.
52
Page 460
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
w. Perpajakan (lanjutan) w. Taxation (continued)
Pengaruh pajak terkait dengan penyisihan The related tax effects of the provisions for
untuk dan/atau pembalikan seluruh perbedaan and/or reversals of all temporary differences
temporer selama tahun berjalan, termasuk during the year, including the effect of change
pengaruh perubahan tarif pajak, diakui sebagai in tax rates, are recognized as “Income Tax
“Manfaat (Beban) Pajak Penghasilan, Benefit (Expense), Deferred” and included in net
Tangguhan” dan termasuk dalam laba atau rugi profit or loss for the year, except to the extent
neto tahun berjalan, kecuali untuk transaksi- that they relate to items previously charged or
transaksi yang sebelumnya telah langsung credited to equity.
dibebankan atau dikreditkan ke ekuitas.
Perubahan terhadap kewajiban perpajakan Amendments to tax obligations are recorded
diakui pada saat penetapan pajak diterima atau when an assessment is received or, if appealed
jika Bank mengajukan keberatan, pada saat against by the Bank, when the result of the
keputusan atas keberatan telah ditetapkan. appeal is determined.
Aset dan liabilitas atas pajak tangguhan dan Assets and liabilities of deferred and current tax
pajak kini dapat saling hapus apabila terdapat are offset when there is a legally enforceable
hak yang berkekuatan hukum untuk melakukan right to offset.
saling hapus.
x. Informasi segmen x. Segment information
Segmen adalah bagian yang dapat dibedakan A segment is a distinguishable component of
dari Bank yang terlibat dalam menyediakan the business unit that is engaged in providing
produk tertentu yang memiliki risiko dan imbalan certain products which is subject to risks and
yang berbeda dengan segmen lainnya. rewards that are different from those of other
segments.
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, results, assets
segmen mencakup item-item yang dapat and liabilities include items directly attributable
diatribusikan langsung kepada suatu segmen to a segment as well as those that can be
serta hal-hal yang dapat dialokasikan dengan allocated on a reasonable basis to that
dasar yang sesuai kepada segmen tersebut. segment.
Bank menyajikan segmen operasi berdasarkan The Bank presents operating segment based on
laporan internal yang disajikan kepada Bank’s internal report that is presented to the
pengambil keputusan operasional dan Board of Directors as the operational and
keuangan yaitu Direksi. financial decision maker.
Bank telah mengidentifikasi dan The Bank has identified and disclosed financial
mengungkapkan informasi keuangan information based on main business (operating
berdasarkan kegiatan bisnis utama (segmen segment) classified into Banking, Consumer,
operasi) yang terbagi atas kelompok Bank, Treasury, and others.
Konsumer, Treasury, dan lainnya.
53
Page 461
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Perubahan kebijakan akuntansi dan y. Changes in accounting policies and
pengungkapan disclosures
Bank menerapkan pertama kali seluruh standar Bank made first time adoption of all the new
baru dan/atau yang direvisi yang berlaku efektif and/or revised standards effective for the
untuk periode yang dimulai pada atau setelah periods beginning on or after January 1, 2023,
1 Januari 2023, termasuk standar yang direvisi including the following revised standards that
berikut ini yang mempengaruhi laporan have affected the consolidated financial
keuangan Bank: statements of the Bank:
x Amandemen PSAK 1: Penyajian laporan x Amendment of PSAK 1: Presentation of
keuangan tentang Pengungkapan Kebijakan financial statement - Disclosure of Accounting
Akuntansi Policies
Amandemen ini memberikan panduan dan This amendment provides guidance and
contoh untuk membantu entitas menerapkan examples to help entities apply materiality
pertimbangan materialitas dalam judgements to accounting policy disclosures.
pengungkapan kebijakan akuntansi. The amendment aims to help entities provide
Amandemen tersebut bertujuan untuk accounting policy disclosures that are more
membantu entitas menyediakan pengungkapan useful by replacing the requirement for entities
kebijakan akuntansi yang lebih berguna dengan to disclose their ‘significant’ accounting policies
mengganti persyaratan untuk mengungkapkan with a requirement to disclose their ‘material’
kebijakan akuntansi 'signifikan' entitas dengan accounting policies and adding guidance on
persyaratan untuk mengungkapkan kebijakan how entities apply the concept of materiality in
akuntansi 'material' entitas dan menambahkan making decisions about accounting policy
panduan tentang bagaimana entitas disclosures.
menerapkan konsep materialitas dalam
membuat keputusan tentang pengungkapan
kebijakan akuntansi.
x Amandemen PSAK 25: Kebijakan Akuntansi, x Amendment of PSAK 25: Accounting Policies,
Perubahan Estimasi Akuntansi, dan Kesalahan Changes in Accounting Estimates and Errors -
terkait Definisi Estimasi Akuntansi Definition of Accounting Estimates
Amandemen tersebut memperkenalkan definisi The amendment introduces a definition of
'estimasi akuntansi' dan mengklarifikasi ‘accounting estimates’ and clarify the distinction
perbedaan antara perubahan estimasi between changes in accounting estimates and
akuntansi dan perubahan kebijakan akuntansi changes in accounting policies and the
dan koreksi kesalahan. Amandemen tersebut correction of errors. Also, they clarify how
juga mengklarifikasi bagaimana entitas entities use measurement techniques and inputs
menggunakan teknik pengukuran dan input to develop accounting estimates.
untuk mengembangkan estimasi akuntansi.
x Amandemen PSAK 46: Pajak Penghasilan x Amendment of PSAK 46: Income Taxes -
tentang Pajak Tangguhan Terkait Aset dan Deferred Tax related to Assets and Liabilities
Liabilitas yang Timbul dari Transaksi Tunggal arising from a Single Transaction
Amendemen ini mengusulkan agar entitas This amendment proposes that entities
mengakui aset maupun liabilitas pajak recognize deferred tax assets and liabilities at
tangguhan pada saat pengakuan awalnya the time of initial recognition, for example from
sebagai contoh dari transaksi sewa, untuk a lease transaction, to eliminate differences in
mengeliminasi perbedaan praktik saat ini atas current practice for such transactions and similar
transaksi tersebut dan transaksi lain yang transactions.
serupa.
54
Page 462
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Perubahan kebijakan akuntansi dan y. Changes in accounting policies and
pengungkapan (lanjutan) disclosures (continued)
x Amendemen PSAK 16: Aset Tetap - Hasil x Amendments to PSAK 16: Fixed Assets -
sebelum Penggunaan yang Diintensikan Proceeds before Intended Use
Amandemen ini tidak memperbolehkan entitas The amendments prohibit entities to deduct from
untuk mengurangi suatu hasil penjualan item the cost of an item of fixed assets, any proceeds
yang diproduksi saat membawa aset tersebut from selling items produced while bringing that
ke lokasi dan kondisi yang diperlukan supaya asset to the location and condition necessary for
aset dapat beroperasi sesuai dengan intensi it to be capable of operating in the manner
manajemen dari biaya perolehan suatu aset intended by management. Instead, an entity
tetap. Sebaliknya, entitas mengakui hasil dari recognizes the proceeds from selling such
penjualan item-item tersebut, dan biaya untuk items, and the costs of producing those items, in
memproduksi item-item tersebut, dalam laba the profit or loss.
rugi.
Bank telah menganalisa penerapan standar The Bank has assessed that the adoption of the
akuntansi tersebut di atas dan penerapan above-mentioned accounting standards do not
tersebut tidak memiliki pengaruh yang signifikan have significant impact to the financial
terhadap laporan keuangan. statements.
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
Dalam penerapan kebijakan akuntansi Bank, yang In the application of the Bank’s accounting policies,
dijelaskan dalam Catatan 2, penyusunan laporan which are described in Note 2, the preparation of the
keuangan Bank mengharuskan manajemen untuk Bank’s financial statements requires management
membuat pertimbangan, estimasi dan asumsi yang to make judgments, estimates and assumptions that
mempengaruhi jumlah yang dilaporkan dari affect the reporting amounts of revenues, expenses,
pendapatan, beban, aset dan liabilitas, dan assets and liabilities, and the disclosures of
pengungkapan atas liabilitas kontinjensi, pada akhir contongent liabilities, at the end of the reporting
periode pelaporan. periods.
Ketidakpastian mengenai asumsi dan estimasi Uncertainty about these assumptions and estimates
tersebut dapat mengakibatkan penyesuaian could result in outcomes that may require material
material terhadap nilai tercatat aset dan liabilitas adjustments to the carrying amounts of the assets
yang terpengaruh pada periode pelaporan and liabilities affected in future periods.
berikutnya.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Bank in the process of applying the Bank’s accounting
yang memiliki pengaruh paling signifikan atas policies and that have the most significant effects on
jumlah yang diakui dalam laporan keuangan: the amounts recognized in the financial statements:
Kelangsungan usaha Going concern
Manajemen Bank telah melakukan penilaian The Bank’s management has made an assessment
terhadap kemampuan Bank untuk mempertahankan of the Bank’s ability to continue as a going concern
kelangsungan usaha dan menilai keyakinan bahwa and is satisfied that the Bank has the resources to
Bank memiliki sumber daya untuk melanjutkan continue in business for the foreseeable future.
bisnis di masa mendatang.
55
Page 463
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Pertimbangan (lanjutan) Judgments (continued)
Kelangsungan usaha (lanjutan) Going concern (continued)
Selain itu, manajemen menilai tidak adanya Furthermore, the management is not aware of any
ketidakpastian material yang dapat menimbulkan material uncertainties that may cast significant
keraguan signifikan terhadap kemampuan Bank doubt upon the Bank’s ability to continue as a going
untuk mempertahankan kelangsungan usahanya. concern. Therefore, the financial statements
Oleh karena itu, laporan keuangan dilanjutkan untuk continue to be prepared in a going concern basis.
disusun atas basis kelangsungan usaha.
Nilai wajar atas instrumen keuangan Fair value of financial instruments
Semua aset dan liabilitas dimana nilai wajar diukur All assets and liabilities in which fair value is
atau diungkapkan dalam laporan keuangan dapat measured or disclosed in the financial statements
dikategorikan pada level hirarki nilai wajar, can be classified in fair value hierarchy levels, based
berdasarkan tingkatan input terendah yang on the lowest level of input that is significant on the
signifikan atas pengukuran nilai wajar secara overall fair value measurement:
keseluruhan:
x Level 1: harga kuotasian (tanpa x Level 1: quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active markets for identical assets or
liabilitas yang identik yang dapat diakses liabilities accessible at the measurement
pada tanggal pengukuran. date.
x Level 2: input selain harga kuotasian yang x Level 2: inputs other than quoted prices
termasuk dalam level 1 yang dapat included in level 1 for the assets and
diobservasi untuk aset dan liabilitas, baik liabilities, which is directly or indirectly
secara langsung atau tidak langsung. observable.
x Level 3: input yang tidak dapat diobservasi x Level 3: unobservable inputs for the assets
untuk aset dan liabilitas. and liabilities.
Estimasi dan asumsi Estimates and assumptions
Di bawah ini adalah asumsi utama mengenai masa Below are the key assumptions concerning future
depan dan sumber estimasi ketidakpastian utama and other key sources of estimation uncertainty at
lainnya pada akhir periode pelaporan, yang memiliki the end of the reporting period that may have
risiko signifikan yang mengakibatkan penyesuaian a significant risk of causing a material adjustment to
material terhadap jumlah tercatat aset dan liabilitas the carrying amounts of assets and liabilities within
dalam periode pelaporan berikutnya. the next financial period.
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan
Bank melakukan penilaian terhadap penurunan nilai The Bank performs assessment of the impairment
dalam dua cara, yaitu: amounts in two ways, namely:
a. Individual, dilakukan untuk jumlah aset a. Individually, made to the amount of financial
keuangan yang melebihi ambang batas assets that exceed certain threshold and to
(threshold) tertentu dan aset keuangan yang certain financial assets that have objective
memiliki bukti objektif penurunan nilai yang evidence that impairment has been identified
telah teridentifikasi secara terpisah pada separately on the date of the statement of
tanggal laporan posisi keuangan. Kerugian financial position. Impairment loss is the
penurunan nilai adalah selisih antara nilai difference between the carrying amount and the
tercatat dan nilai kini dari estimasi terbaik atas present value of the best estimated future cash
arus kas masa depan dan realisasi agunan flows and realization of collateral at the initial
pada tingkat suku bunga efektif awal dari aset effective interest rates of financial assets.
keuangan tersebut.
56
Page 464
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan (lanjutan) (continued)
Bank melakukan penilaian terhadap penurunan nilai The Bank performs assessment of the impairment
dalam dua cara, yaitu (lanjutan): amounts in two ways, namely (continued):
Estimasi ini dilakukan dengan The estimates are made by considering the debt
mempertimbangkan kapasitas utang dan capacity and financial flexibility of the debtor,
fleksibilitas keuangan debitur, kualitas debtor's earnings quality, quantity and source of
pendapatan debitur, jumlah dan sumber arus cash flows, industry in which the debtor operates,
kas, industri di mana debitur beroperasi, dan and realizable value of collateral. Estimating the
nilai realisasi agunan. Estimasi jumlah dan amount and timing of future recovery will require
waktu pemulihan masa depan akan a lot of considerations. The amount of revenue
membutuhkan banyak pertimbangan. Jumlah depends on the performance of the debtor in the
penerimaan tergantung pada kinerja debitur future and the value of collateral, both of which
pada masa mendatang dan nilai agunan, will be affected by future economic conditions, in
keduanya akan dipengaruhi oleh kondisi addition to the fact that the collateral may not be
ekonomi di masa depan, di samping itu agunan easily sold. The actual value and date of receipt
mungkin tidak mudah dijual. Nilai aktual arus of future cash flows may differ from the estimates
kas masa depan dan tanggal penerimaan and as a result, actual loss which occurs may be
mungkin berbeda dari estimasi tersebut dan different from the amount recognized in the
akibatnya kerugian aktual yang terjadi mungkin financial statements.
berbeda dengan yang diakui dalam laporan
keuangan.
b. Kolektif, dilakukan untuk jumlah aset keuangan b. Collectively, made to the amount of financial
yang tidak melebihi ambang batas (threshold) assets that do not exceed certain threshold, and
tertentu, tidak memiliki bukti objektif penurunan do not have objective evidence of impairment,
nilai dan aset keuangan yang memiliki bukti and to the financial assets that have objective
objektif penurunan nilai, namun belum evidence of impairment, but has not been
diidentifikasi secara terpisah pada tanggal identified separately on the date of statement of
laporan posisi keuangan. financial position.
Bank menelaah aset keuangan mereka pada nilai The Bank reviews its financial assets at fair value
wajar melalui penghasilan komprehensif lain dan through other comprehensive income and financial
aset keuangan pada biaya diamortisasi yang assets at amortized cost which require to recognize
mengharuskan untuk mengakui kerugian kredit the expected credit loss at each reporting date to
ekspektasian pada setiap tanggal pelaporan untuk reflect changes in credit risk of the financial assets
mencerminkan perubahan risiko kredit selain dari not at fair value through profit or loss. The Bank
aset keuangan pada nilai wajar melalui laba rugi. incorporates forward-looking and historical, current
Bank menggabungkan informasi forward-looking and forecasted information into expected credit loss
dan historis, terkini dan yang diperkirakan ke dalam estimation.
estimasi kerugian kredit ekspektasian.
Dalam melakukan peninjauan penurunan nilai, In carrying out the impairment review, the following
penilaian manajemen berikut diperlukan: management’s judgments are required:
i. Penentuan apakah aset mengalami penurunan i. Determination whether the assets is impaired
nilai berdasarkan indikator tertentu seperti, based on certain indicators such as, amongst
kesulitan keuangan debitur, penurunan kualitas others, financial difficulties of the debtor’s,
kredit; dan deterioration of the credit quality of the debtor’s;
and
57
Page 465
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (lanjutan)
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans
diberikan (lanjutan) (continued)
Dalam melakukan peninjauan penurunan nilai, In carrying out the impairment review, the following
penilaian manajemen berikut diperlukan (lanjutan): management’s judgments are required (continued):
ii. Penentuan umur kredit ekspektasian yang ii. Determination of expected credit life that reflect:
mencerminkan:
x Jumlah yang tidak bias dan probabilitas x An unbiased and probability-weighted
tertimbang yang ditentukan dengan amount that is determined by evaluating
mengevaluasi kemungkinan dari berbagai a range of possible outcomes; and
hasil; dan
x Nilai waktu dari uang. x The time value of money.
Pada setiap tanggal pelaporan, Bank menghitung At reporting date, the Bank calculates expected
kerugian kredit ekspektasian. Jika terjadi kenaikan credit loss. If there is a significant increase in credit
risiko kredit yang signifikan sejak pengakuan awal risk since initial recognition, the estimated expected
maka estimasi kerugian kredit ekspektasian akan credit loss will be calculated throughout the life of the
dihitung sepanjang umur kontrak. contract.
Kerugian kredit ekspektasian merupakan estimasi Expected credit losses are estimated weighted
probabilitas tertimbang dari kerugian kredit (yaitu probabilities of credit losses (is the present value of
nilai kini dari seluruh kekurangan kas) selama all cash shortages) over the estimated life of the
perkiraan umur instrumen keuangan. Kekurangan financial instrument. Cash shortages are the
kas adalah selisih antara arus kas yang terutang difference between the cash flows owed to the Bank
kepada Bank sesuai dengan kontrak dan arus kas in accordance with the contract and the cash flows
yang diperkirakan akan diterima oleh Bank. that are expected to be received by the Bank.
Perhitungan cadangan kerugian penurunan nilai Calculation of allowance for impairment losses on
atas aset keuangan yang dinilai secara kolektif financial assets assessed collectively are grouped
berdasarkan karakteristik risiko kredit yang sama based on similar credit risk characteristics and
dengan mempertimbangkan segmentasi kredit taking into account the loan segmentation based on
berdasarkan permodelan kerugian masa depan. future loss model.
Penentuan nilai wajar dan taksiran masa manfaat Fair value measurement and estimated useful life of
ekonomis aset tetap fixed assets
Aset tetap milik Bank dalam bentuk tanah dan Fixed assets in the form of land and buildings owned
bangunan diukur berdasarkan nilai wajarnya. Bank by the Bank are measured based on its fair value.
menggunakan jasa penilai independen yang The Bank used an independent appraiser registered
terdaftar di OJK untuk mengestimasi nilai aset tetap in OJK to estimate the value of fixed assets based
berdasarkan pendekatan data pasar, pendekatan on market data approach, income approach and
pendapatan dan pendekatan biaya. Informasi cost approach. Information regarding independent
mengenai penilai independen dan cara penentuan appraiser and valuation method to determine its fair
nilai wajar masing-masing dijelaskan dalam Catatan value are described in Notes 12 and 34,
12 dan 34. respectively.
Masa manfaat setiap aset tetap Bank ditentukan The useful life of each item of the Bank’s fixed
berdasarkan kegunaan yang diharapkan dari aset assets is estimated based on the period over which
tersebut. Estimasi ini ditentukan berdasarkan the asset is expected to be available for use. Such
evaluasi teknis internal dan pengalaman atas aset estimation is based on internal technical evaluation
sejenis. and experience with similar assets.
58
Page 466
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Penentuan nilai wajar dan taksiran masa manfaat Fair value measurement and estimated useful life of
ekonomis aset tetap (lanjutan) fixed assets (continued)
Masa manfaat setiap aset ditinjau secara periodik The estimated useful life of each asset is reviewed
dan disesuaikan apabila prakiraan berbeda dengan periodically and updated if expectations differ from
estimasi sebelumnya karena keausan, keusangan previous estimates due to physical wear and tear,
teknis dan komersial, hukum atau keterbatasan technical or commercial obsolescence and legal or
lainnya atas pemakaian aset. Namun terdapat other limits on the use of the asset. It is possible,
kemungkinan bahwa hasil operasi di masa however, that future results of operations could be
mendatang dapat dipengaruhi secara signifikan oleh materially affected by changes in the amounts and
perubahan atas jumlah serta periode pencatatan timing of recorded expenses brought about by
biaya yang diakibatkan karena perubahan faktor changes in the factors mentioned above.
yang disebutkan di atas.
Perubahan masa manfaat aset tetap dapat A change in the estimated useful life of any item of
mempengaruhi jumlah biaya penyusutan yang fixed assets would affect the recorded depreciation
diakui dan penurunan nilai tercatat aset tersebut. expense and decrease in the carrying values of
these assets.
Nilai tercatat aset tetap diungkapkan dalam The carrying amounts of fixed assets are disclosed
Catatan 12. in Note 12.
Liabilitas imbalan kerja Employee benefits
Nilai kini atas imbalan kerja karyawan tergantung The present value of the employee benefit
dari banyaknya faktor yang dipertimbangkan oleh obligations depends on a number of factors that are
aktuaris berdasarkan beberapa asumsi. Perubahan determined on an actuarial basis using a number of
atas asumsi-asumsi tersebut akan mempengaruhi assumptions. Any changes in these assumptions
nilai tercatat atas imbalan kerja karyawan. will impact the carrying amount of employee benefit
obligations.
Asumsi yang digunakan dalam menentukan biaya The assumptions used in determining the net cost
atau pendapatan untuk imbalan kerja termasuk (income) for employee benefits include the discount
tingkat diskonto dan tingkat kenaikan gaji. Adanya rate and the rate of increase in salaries. Any
perubahan pada asumsi ini akan mempengaruhi changes in these assumptions will have an impact
jumlah tercatat kewajiban pensiun. Bank on the carrying amount of pension obligation. The
menentukan tingkat diskonto yang tepat pada setiap Bank determines the appropriate discount rate at
akhir tahun. Ini merupakan tingkat suku bunga yang the end of each year. This is the interest rate that
digunakan untuk menentukan nilai kini atas arus kas should be used to determine the present value of
masa depan yang diestimasi akan digunakan untuk estimated future cash outflows expected to be
membayar imbalan kerja. Dalam menentukan required to settle the pension obligations. In
tingkat diskonto yang sesuai, Bank determining the appropriate discount rate, the Bank
mempertimbangkan tingkat suku bunga atas considers the interest rates of government bonds
obligasi pemerintah yang mempunyai jatuh tempo that have terms to maturity approximating the terms
yang menyerupai jangka waktu imbalan kerja of the related employee benefit liability.
karyawan.
Pajak penghasilan Income tax
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining the
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are certain
Terdapat transaksi dan perhitungan tertentu yang transactions and computation for which the ultimate
penentuan pajak akhirnya adalah tidak pasti dalam tax determination is uncertain during the ordinary
kegiatan usaha normal. course of business.
Bank mengakui liabilitas atas pajak penghasilan The Bank recognizes liabilities for expected
badan berdasarkan estimasi apakah akan terdapat corporate income tax issues based on estimates of
tambahan pajak penghasilan badan. Penjelasan whether additional corporate income tax will be due.
lebih rinci diungkapkan dalam Catatan 2w dan 26. Further details are disclosed in Notes 2w and 26.
59
Page 467
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS 4. CASH
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah 43.266 61.721 Rupiah
Valuta asing (Catatan 31) 497 269 Foreign currencies (Note 31)
Total 43.763 61.990 Total
Saldo kas termasuk uang pada mesin ATM Cash includes cash in ATM (Automated Teller
(Anjungan Tunai Mandiri) sejumlah Rp7.698 dan Machines) amounting to Rp7,698 and Rp7,434 as of
Rp7.434 masing-masing pada tanggal 31 Desember December 31, 2023 and 2022, respectively.
2023 dan 2022.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah 390.648 599.560 Rupiah
Valuta asing (Catatan 31) 59.361 120.747 Foreign currencies (Note 31)
Total 450.009 720.307 Total
Giro Wajib Minimum (GWM) Primer adalah Primary Statutory Reserve Requirement (GWM) is
simpanan minimum yang wajib dipelihara oleh Bank a minimum reserve that should be maintained by the
dalam bentuk saldo rekening giro pada Bank Bank in demand deposit with Bank Indonesia.
Indonesia (BI). Rasio Penyangga Likuiditas Macroprudential Liquidity Buffer (PLM) ratio is the
Makroprudensial (PLM) adalah cadangan minimum minimum reserve that should be maintained by the
yang wajib dipelihara oleh Bank berupa Sertifikat Bank which comprised of Certificates of Bank
Bank Indonesia (SBI), Sertifikat Deposito Bank Indonesia (SBI), Certificates of Deposits of Bank
Indonesia (SDBI), Surat Berharga Negara (SBN) Indonesia (SDBI), Government Securities (SBN)
yang besarnya ditetapkan oleh Bank Indonesia which the amount is determined by Bank Indonesia
sebesar persentase tertentu dari Dana Pihak Ketiga at a certain percentage of the Bank’s third party fund
(DPK) Bank. Rasio Intermediasi Makroprudensial (DPK). Macroprudential Intermediation Ratio (RIM)
(RIM) adalah simpanan minimum yang wajib is the minimum reserve that should be maintained
dipelihara oleh Bank dalam bentuk saldo Rekening by the Bank in demand deposit with Bank Indonesia
Giro pada Bank Indonesia sebesar persentase in the amount of certain percentage of DPK that is
tertentu dari DPK yang dihitung berdasarkan selisih calculated based on the difference between the RIM
antara RIM yang dimiliki oleh Bank dengan RIM owned by the Bank and the target RIM.
target.
Giro RIM dikenakan jika RIM Bank di bawah RIM is charged if the Bank’s RIM is below Bank
minimum RIM target Bank Indonesia (84%) atau di Indonesia’s minimum targeted RIM (84%) or above
atas maksimum RIM target Bank Indonesia (94%) Bank Indonesia’s maximum targeted RIM (94%)
dengan Kewajiban Penyediaan Modal Minimum with Bank's Minimum Capital Adequacy Ratio (CAR)
(KPMM) Bank lebih kecil dari KPMM Insentif Bank smaller than Bank Indonesia's Incentive CAR of
Indonesia yang sebesar 14%. 14%.
Rasio GWM Bank pada tanggal 31 Desember 2023 The Bank’s GWM ratios as of December 31, 2023
telah sesuai dengan PBI No. 20/3/PBI/2018 has complied with PBI No. 20/3/PBI/2018 and its
dan perubahan terakhirnya dalam PBI latest amendment in PBI No. 24/4/PBI/2022 as
No. 24/4/PBI/2022 yang dijelaskan dalam Peraturan further explained on Regulations for Members of the
Anggota Dewan Gubernur (PADG) Board of Governors (PADG) No. 20/10/PADG/2018
No. 20/10/PADG/2018 dan perubahan terakhirnya and its latest amendment in PADG No. 12 Year
dalam PADG No. 12 Tahun 2023 tanggal 2023 dated September 27, 2023 regarding GWM in
27 September 2023 tentang GWM dalam Rupiah Rupiah and Foreign Currency of Conventional
dan Valuta Asing Bagi Bank Umum Konvensional, Banks, Sharia Banks and Sharia Business Units.
Bank Umum Syariah dan Unit Usaha Syariah.
60
Page 468
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Parameter pemenuhan GWM dalam mata uang The parameter of minimum required reserve (GWM)
Rupiah ditetapkan sebesar 9% dari DPK dalam Rupiah is determined at 9% of total DPK in Rupiah.
Rupiah. Untuk GWM dalam valuta asing ditetapkan The minimum required reserve (GWM) in foreign
sebesar 4% dari DPK dalam valuta asing. currencies is determined at 4% of total DPK in
foreign currencies.
Bank Indonesia melakukan penguatan insentif untuk Bank Indonesia has strengthened incentive policy to
mendorong peranan perbankan dalam pembiayaan stimulate the role of the banking industry in financing
kepada sektor prioritas sesuai Peraturan Bank to priority sectors in accordance with Bank
Indonesia (PBI) No. 24/5/PBI/2022 tentang Insentif Indonesia Regulation (PBI) No. 24/5/PBI/2022
bagi Bank yang Memberikan Penyediaan Dana concerning Incentives for Banks Providing Funds for
untuk Kegiatan Ekonomi Tertentu dan Inklusif Certain and Inclusive Economic Activities, as further
sebagaimana diatur lebih lanjut melalui PADG regulated through PADG No. 24/4/PADG/2022 on
No. 24/4/PADG/2022 tanggal 1 Maret 2022 tentang March 1, 2022 concerning Incentive Implementation
Peraturan Pelaksanaan Insentif Bagi Bank yang Regulations for banks that Provide Funds for
Memberikan Penyediaan Dana untuk Kegiatan Certain and Inclusive Economic Activities as last
Ekonomi Tertentu dan Inklusif sebagaimana diubah amended by PADG No.24/12/PADG/2022 dated
terakhir dengan PADG No. 24/12/PADG/2022 July 20, 2022.
tanggal 20 Juli 2022.
Rasio Intermediasi Makroprudensial (RIM) The Bank’s Macroprudential Intermediation Ratio
dan Penyangga Likuiditas Makroprudensial (PLM) and Macroprudential Liquidity Buffer as of
Bank pada tanggal 31 Desember 2023 December 31, 2023 and 2022 agrees to PBI
dan 2022 telah sesuai dengan PBI No. 20/4/PBI/2018 and its latest amendment
No. 20/4/PBI/2018 dan perubahan terakhirnya in PBI No. 24/16/PBI/2022 and PADG
dalam PBI No. 24/16/PBI/2022 yang dijelaskan No. 21/22/PADG/2019 and the latest amendment
dalam PADG No. 21/22/PADG/2019 dan perubahan in PADG No. 24/14/PADG/2022 regarding
terakhirnya sesuai PADG No. 24/14/PADG/2022 Macroprudential Intermediation Ratio (RIM) and
tentang Rasio Intermediasi Makroprudensial (RIM) Macroprudential Liquidity Buffer (PLM) for
dan Penyangga Likuiditas Makroprudensial (PLM) Conventional Banks, Sharia Commercial Banks and
bagi Bank Umum Konvensional, Bank Umum Sharia Business Units, PLM required is at 5% of
Syariah dan Unit Usaha Syariah, PLM ditetapkan total DPK in Rupiah. The PBI is explained through
sebesar 5% dari DPK dalam Rupiah. PBI tersebut PADG No. 18 Year 2023 dated November 29, 2023.
dijelaskan melalui PADG No. 18 Tahun 2023
tanggal 29 November 2023.
Berikut adalah persentase minimum giro wajib The Bank’s minimum statutory reserves and
minimum dan yang telah Bank penuhi: required minimum percentage are as follows:
2023 2022
31 Desember/ Minimal/ 31 Desember/ Minimal/
December 31, Minimum December 31, Minimum
Rupiah Rupiah
GWM primer 9,18% 6,10%*) 25,17% 9,00% Primary GWM
GWM harian 0,00% 0,00% 0,00% 0,00% Daily GWM
GWM rata-rata 6,42% 6,10% 21,17% 9,00% Average GWM
GWM penyangga likuiditas Macroprudential
makroprudensial (PLM) 67,23% 5,00% 46,87% 7,00% liquidity buffer
Valuta asing Foreign currencies
GWM primer 4,07% 4,00% 4,01% 4,00% Primary GWM
GWM harian 2,00% 2,00% 2,00% 2,00% Daily GWM
GWM rata-rata 2,07% 2,00% 2,01% 2,00% Average GWM
*) Bank melakukan penyediaan dana untuk kegiatan ekonomi tertentu dan *) Bank provide fund for certain and inclusive economic activities, the Bank
inklusif sehingga Bank mendapatkan insentif pelonggaran atas kewajiban receives as incentive to decrease the obligation to meet the reserve
pemenuhan GWM dalam rupiah pada 31 Desember 2023 sebesar 2,90%. requirement in Rupiah in Dcember 31, 2023 at 2.90%.
Pada tanggal 31 Desember 2023 dan 2022, Bank As of December 31, 2023 and 2022, the Bank has
telah memenuhi giro wajib minimum yang harus complied with the required minimum deposit
disediakan sesuai dengan ketentuan Bank balances under the Bank Indonesia regulations.
Indonesia.
61
Page 469
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
Giro pada bank lain dilakukan kepada pihak ketiga. The current accounts with other banks are made
with third parties.
Rincian giro pada bank lain berdasarkan pihak di Current accounts with other banks by counterparties
mana Bank menempatkan dananya adalah sebagai are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
PT Bank Central Asia Tbk 91 76 PT Bank Central Asia Tbk
Subtotal 91 76 Subtotal
Valuta asing (Catatan 31) Foreign currencies (Note 31)
PT Bank Negara PT Bank Negara
Indonesia (Persero) Tbk 720.177 1.410.433 Indonesia (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 8.164 5.077 Indonesia (Persero) Tbk
PT Bank Central Asia Tbk 7.787 30.837 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 4.072 4.319 PT Bank Mandiri (Persero) Tbk
PT Bank Maybank Indonesia Tbk 2.606 18.076 PT Bank Maybank Indonesia Tbk
PT Bank OCBC NISP Tbk 1.390 2.653 PT Bank OCBC NISP Tbk
PT Bank CIMB Niaga Tbk 944 798 PT Bank CIMB Niaga Tbk
Mizuho Corporate Bank, Tokyo 80 91 Mizuho Corporate Bank, Tokyo
Subtotal 745.220 1.472.284 Subtotal
Total 745.311 1.472.360 Total
Cadangan kerugian
penurunan nilai (100) (778) Allowance for impairment losses
Neto 745.211 1.471.582 Net
Suku bunga rata-rata untuk giro pada bank lain The average interest rate for current accounts with
adalah sebagai berikut: other banks are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Tingkat suku bunga efektif Average annual effective
rata-rata per tahun: interest rates:
Rupiah 0,39% 1,13% Rupiah
Valuta asing 4,45% 1,19% Foreign currencies
Rincian giro pada bank lain berdasarkan mata uang The current account with other banks based on
adalah sebagai berikut: currency are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Dolar Amerika Serikat 742.000 1.467.905 United States Dollar
Dolar Singapura 2.094 3.359 Singapore Dollar
Euro Eropa 944 798 Europe Euro
Dolar Australia 102 131 Australian Dollar
Rupiah 91 76 Rupiah
Yen Jepang 80 91 Japanese Yen
Total 745.311 1.472.360 Total
Cadangan kerugian
penurunan nilai (100) (778) Allowance for impairment losses
Neto 745.211 1.471.582 Net
62
Page 470
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
Berdasarkan kolektibilitas, pada tanggal Based on the Bank’s collectability as of
31 Desember 2023 dan 2022, seluruh giro pada December 31, 2023 and 2022, all current accounts
bank lain diklasifikasikan “Lancar”. with other banks are classified as “Current”.
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 2.195.717 - - 2.195.717 December 31, 2021
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (838.399) - - (838.399) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (989) - - (989) assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain 116.031 - - 116.031 other changes
31 Desember 2022 1.472.360 - - 1.472.360 December 31, 2022
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (718.865) - - (718.865) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
parameter valuta asing dan parameter changes and
perubahan lain (8.184) - - (8.184) other changes
31 Desember 2023 745.311 - - 745.311 December 31, 2023
Perubahan cadangan kerugian penurunan nilai giro The movements in the allowance for impairment
pada bank lain adalah sebagai berikut: losses on current accounts with other banks are as
follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 463 - - 463 December 31, 2021
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 259 - - 259 carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
Parameter valuta asing dan parameter changes and
perubahan lain 56 - - 56 other changes
31 Desember 2022 778 - - 778 December 31, 2022
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (669) - - (669) carrying value
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli - - - - or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Perubahan model atau Foreign exchange model or
Parameter valuta asing dan parameter changes and
perubahan lain (9) - - (9) other changes
31 Desember 2023 100 - - 100 December 31, 2023
63
Page 471
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that allowance for
cadangan kerugian penurunan nilai yang dibentuk impairment losses provided is adequate as of
telah memadai pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022.
2022.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
terdapat giro pada bank lain yang digunakan current accounts with other banks used as collateral
sebagai jaminan dan dibatasi penggunaannya. or restricted.
Pada tanggal 31 Desember 2023 dan 2022, giro As of December 31, 2023 and 2022, current
pada bank lain dilakukan penilaian secara kolektif. accounts with other banks are assesed collectively.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks by
berdasarkan jenis penempatan dan pihak di mana types of placements and by counterparties are as
dana ditempatkan adalah sebagai berikut: follows:
31 Desember/December 31, 2023
Tingkat bunga
efektif rata-rata
per tahun/
Average annual
Jangka waktu/ effective
Period interest rate Total
Rupiah Rupiah
Deposit Facility Deposit Facility
Bank Indonesia 4 hari/days 5,25% 538.922 Bank Indonesia
Call Money Call Money
PT Bank Sinarmas 4 hari/days 5,80% 50.000 PT Bank Sinarmas
PT Bank OCBC NISP Tbk 4 hari/days 5,80% 50.000 PT Bank OCBC NISP Tbk
PT Bank Sahabat Sampoerna 5 hari/days 6,15% 50.000 PT Bank Sahabat Sampoerna
PT Bank Permata Tbk 5 hari/days 6,15% 50.000 PT Bank Permata Tbk
PT Bank BPD Jatim 5 hari/days 6,10% 50.000 PT Bank BPD Jatim
PT Bank Ina Perdana Tbk 5 hari/days 6,15% 50.000 PT Bank Ina Perdana Tbk
838.922
Valas
Call Money Call Money
PT Bank Maybank Indonesia Tbk 9 hari/days 5,30% 92.382 PT Bank Maybank Indonesia Tbk
PT Bank ANZ Indonesia 5 hari/days 5,45% 76.985 PT Bank ANZ Indonesia
PT Bank China Construction 15 hari/days 5,65% 76.985 PT Bank China Construction
246.352
Total 1.085.274 Total
Cadangan kerugian
penurunan nilai (337) Allowance for impairment losses
Neto 1.084.937 Net
64
Page 472
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
31 Desember/December 31, 2022
Tingkat bunga
efektif rata-rata
per tahun/
Average annual
Jangka waktu/ effective
Period interest rate Total
Rupiah Rupiah
Term Deposit Term deposit
Bank Indonesia 4 hari/days 5,33% 599.823 Bank Indonesia
Deposit Facility Deposit Facility
Bank Indonesia 3 hari/days 4,75% 554.926 Bank Indonesia
Call Money Call Money
PT Bank Ina Perdana Tbk 3 hari/days 5,00% 20.000 PT Bank Ina Perdana Tbk
Total 1.174.749 Total
Cadangan kerugian
penurunan nilai (16) Allowance for impairment losses
Neto 1.174.733 Net
Nilai tercatat diamortisasi dari penempatan pada The carrying value of placements with Bank
Bank Indonesia dan bank lain adalah sebagai Indonesia and other banks at amortized cost is as
berikut: follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain 1.085.274 1.174.749 and other banks
Pendapatan bunga yang masih Accrued interest receivable
akan diterima (Catatan 15) 444 251 (Note 15)
Total 1.085.718 1.175.000 Total
Pada tanggal 31 Desember 2023 dan 2022, seluruh As of Desember 31,2023 and 2022, all placements
penempatan pada Bank indonesia dan bank lain with Bank Indonesia and other banks were classifed
diklasfikasikan “Lancar”. as “Current”.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, placements
terdapat penempatan pada Bank Indonesia dan with Bank Indonesia and other banks are not
bank lain yang dijadikan agunan oleh Bank. pledged as collateral by the Bank.
65
Page 473
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
penempatan pada Bank Indonesia dan bank lain losses on placement with Bank Indonesia and other
adalah sebagai berikut: banks are as follows:
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 - - - - December 31, 2022
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 16 - - 16 issued or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
31 Desember 2022 16 - - 16 December 31, 2022
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 337 - - 337 issued or purchased
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (16) - - (16) assets
31 Desember 2023 337 - - 337 December 31, 2023
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, placement with
penempatan pada Bank Indonesia dan bank lain Bank Indonesia and other banks are assesed
dilakukan penilaian secara kolektif. collectively.
Manajemen berpendapat bahwa jumlah kerugian Management believes that the amount of
penurunan nilai telah memadai pada tanggal impairment loss is adequate as of December 31,
31 Desember 2023 dan 2022. 2023 and 2022, respectively.
8. EFEK-EFEK 8. SECURITIES
Semua efek-efek merupakan efek-efek dari pihak All securities are made with third parties.
ketiga.
Rincian efek-efek berdasarkan jenis, model bisnis, Securities classified according to type, business
mata uang, dan penerbit pada tanggal 31 Desember model, currencies and issuers as of December 31,
2023 dan 2022 adalah sebagai berikut: 2023 and 2022 are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Obligasi Pemerintah Indonesia 275.149 58.160 Indonesian Government Bonds
Obligasi Korporasi*) 124.409 - Corporate Bonds *)
Obligasi Ritel Indonesia 120.458 187.641 Indonesian Retail Bonds
66
Page 474
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Rincian efek-efek berdasarkan jenis, model bisnis, Securities classified according to type, business
mata uang, dan penerbit pada tanggal 31 Desember model, currencies and issuers as of December 31,
2023 dan 2022 adalah sebagai berikut (lanjutan): 2023 and 2022 are as follows (continued):
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah (lanjutan) Rupiah (continued)
Diukur pada biaya
perolehan diamortisasi Amortized Cost
Obligasi Ritel Indonesia 399.640 - Indonesian Retail Bonds
Obligasi Pemerintah Indonesia 183.129 935.006 Indonesian Government Bonds
Diukur pada nilai wajar Measured at fair value
melalui laba rugi through profit or loss
Reksadana 15.077 - Mutual Funds
Obligasi Ritel Indonesia 916 293 Indonesian Retail Bonds
Subtotal 1.118.778 1.181.100 Subtotal
Mata uang asing (Catatan 31) Foreign currency (Note 31)
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Obligasi Pemerintah Indonesia 145.086 218.888 Indonesian Government Bonds
Diukur pada biaya perolehan
amortisasi Amortized Cost
Obligasi Pemerintah Indonesia 219.003 251.092 Indonesian Government Bonds
Subtotal 364.089 469.980 Subtotal
Total 1.482.867 1.651.080 Total
Cadangan kerugian penurunan nilai**) - - Allowance for impairment loss**)
Neto 1.482.867 1.651.080 Net
*) Peringkat untuk obligasi korporasi pada tanggal 31 Desember *) Rating for corporate bonds as of December 31, 2023 are AA+
2023 adalah AA+ dan AAA dari Pefindo. and AAA from Pefindo.
**) Cadangan kerugian penurunan nilai atas efek-efek yang **) Allowance for expected credit losses on securities measured
diukur pada nilai wajar melalui penghasilan komprehensif lain at fair value through other comprehensive income is recorded
dicatat pada penghasilan komprehensif lain sehingga nilai in other comprehensive income therefore the carrying value
tercatatnya disajikan sebesar nilai wajarnya. is stated at fair value.
Kisaran tingkat bunga kontraktual per tahun: Range annual contractual interest rates:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Obligasi Pemerintah Indonesia 4,00 - 7,13% 4,00 - 7,00% Indonesian Government Bonds
Obligasi Ritel Indonesia 4,90 - 6,25% 4,90 - 5,95% Indonesian Retail Bonds
Obligasi Korporasi 5,50 - 6,90% - Corporate Bonds
Mata uang asing Foreign currencies
Obligasi Pemerintah Indonesia 1,50 - 4,65% 1,50 - 4,40% Indonesian Government Bonds
67
Page 475
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Klasifikasi efek-efek berdasarkan jangka waktu Securities classified according to their terms from
sejak tanggal pembelian hingga tanggal jatuh tempo acquisition date to maturity dates are as follows:
adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
> 3-12 bulan 109.571 - > 3-12 months
> 1-5 tahun 953.659 847.132 > 1-5 years
> 5 tahun 55.548 333.968 > 5 years
Sub Total 1.118.778 1.181.100 Sub Total
Mata Uang Asing Foreign Currency
> 3-12 bulan - 106.265 > 3-12 months
> 1-5 tahun 272.494 273.745 > 1-5 years
> 5 tahun 91.595 89.970 > 5 years
Sub Total 364.089 469.980 Sub Total
Total 1.482.867 1.651.080 Total
Efek yang diukur pada biaya perolehan diamortisasi Securities measured at amortized cost are arranged
memiliki suku bunga tetap sehingga Bank terpapar at fixed interest rates exposing the Bank to fair value
risiko suku bunga atas nilai wajar (fair value interest interest rate risk. The average effective interest rate
rate risk). Rata-rata suku bunga efektif untuk of these securities measured at amortized cost for
efek-efek yang diukur pada biaya perolehan the year ended December 31, 2023 and 2022 are
diamortisasi untuk tahun yang berakhir pada 4.25% and 4.53%, respectively.
tanggal-tanggal 31 Desember 2023 dan 2022
masing-masing sebesar 4,25% dan 4,53%.
Nilai nominal efek yang diukur pada biaya perolehan Face value of securities measured at amortized cost
diamortisasi pada tanggal 31 Desember 2023 dan as of December 31, 2023 and 2022 amounted
2022 masing-masing sebesar Rp808.257 dan to Rp808,257 and Rp1,201,864, respectively.
Rp1.201.864. Premi yang belum diamortisasi bersih Unamortized net premium as of December 31, 2023
pada tanggal 31 Desember 2023 dan 2022 masing- and 2022 amounted to Rp6,485 and Rp15,766,
masing sebesar Rp6.485 dan Rp15.766. respectively.
Berikut adalah perubahan nilai tercatat efek-efek The following are changes in carrying value on
untuk tahun yang berakhir pada tanggal-tanggal securities for the years ended December 31, 2023
31 Desember 2023 dan 2022: and 2022:
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi: Amortized cost:
31 Desember 2021 - - - - December 31, 2021
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 935.006 - - 935.006 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 251.092 - - 251.092 carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya - - - - assets
31 Desember 2022 1.186.098 - - 1.186.098 December 31, 2022
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 179.099 - - 179.099 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (32.466) - - (32.466) carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (530.959) - - (530.959) assets
31 Desember 2023 801.772 - - 801.772 December 31, 2023
68
Page 476
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Berikut adalah perubahan nilai tercatat efek-efek The following are changes in carrying value on
untuk tahun yang berakhir pada tanggal-tanggal securities for the years ended December 31, 2023
31 Desember 2023 dan 2022 (lanjutan): and 2022 (continued):
Stage 1 Stage 2 Stage 3 Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
31 Desember 2021 202.649 - - 202.649 December 31, 2021
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 235.801 - - 235.801 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 218.888 - - 218.888 carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (192.649) - - (192.649) assets
31 Desember 2022 464.689 - - 464.689 December 31, 2022
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 510.016 - - 510.016 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (73.802) - - (73.802) carrying amount
Aset keuangan yang dihentikan Derecognized financial
pengakuannya (235.801) - - (235.801) assets
31 Desember 2023 665.102 - - 665.102 December 31, 2023
Berikut adalah perubahan cadangan kerugian The following are changes allowance for impairment
penurunan nilai efek-efek untuk tahun yang losses on securities for the years ended December
berakhir pada tanggal-tanggal 31 Desember 2023 31, 2023 and 2022:
dan 2022:
Stage 1 Stage 2 Stage 3 Total
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
31 Desember 2022 - - - - December 31, 2022
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 17 - - 17 issued or purchased
Pengukuran kembali bersih Net remeasurement of
nilai tercatat - - - - carrying amount
Aset keuangan yang dihentikan derecognized financial
pengakuannya - - - - assets
31 Desember 2023 17 - - 17 December 31, 2023
69
Page 477
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
Manajemen berpendapat bahwa tidak diperlukan Management believes that no allowance for
adanya cadangan kerugian penurunan nilai atas impairment losses was required on securities,
efek-efek, kecuali untuk efek-efek dengan klasifikasi except for securities with measured at fair value
diukur pada nilai wajar melalui penghasilan through other comprehensive income management
komprehensif lain manajemen berpendapat bahwa believes that the amount of impairment loss is
jumlah kerugian penurunan nilai telah memadai adequate as of December 31, 2023 and 2022.
pada tanggal pada 31 Desember 2023 dan 2022.
Pada tanggal 31 Desember 2023 dan 2022, seluruh As of December 31, 2023 and 2022, all securities
efek-efek memiliki kolektibilitas lancar. have current collectibility.
Rincian perubahan nilai wajar atas efek-efek yang Details of fair value changes of securities measured
diukur pada nilai wajar melalui penghasilan at fair value through other comprehensive income
komprehensif lain adalah sebagai berikut: were as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Saldo awal tahun sebelum Balance at beginning of year
pajak penghasilan tangguhan (10.119) 1.842 before deferred income tax
Kerugian yang belum direalisasi Unrealized loss during
selama tahun berjalan sebelum the year before
pajak penghasilan tangguhan (1.249) (15.573) deferred income tax
Keuntungan bersih dari penjualan
efek-efek 4.770 3.609 Gain from sales in securities
Jumlah sebelum pajak tangguhan (6.598) (10.122) Total before deferred tax
Pajak tangguhan (Catatan 26) 1.239 1.925 Deferred tax (Note 26)
Saldo akhir (5.359) (8.197) Ending balance
Dikurangi: Less:
Cadangan kerugian
penurunan nilai 17 - Allowance for impairment losses
Total (5.342) (8.197) Total
Keuntungan bersih dari penjualan efek dan Gains from sales in securities and mutual funds are
reksadana adalah sebagai berikut: as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain 4.770 3.609 other comprehensive income
Diukur pada nilai wajar melalui Measured at fair value through
laporan laba rugi 2.566 838 profit or loss
Neto 7.336 4.447 Net
Pendapatan bunga yang masih akan diterima dari Accrued interest receivable of placements with Bank
penempatan pada Bank Indonesia dan bank lain Indonesia and other banks as of December 31, 2023
pada tanggal-tanggal 31 Desember 2023 dan 2022 and 2022 are Rp10,892 and Rp11,355 respectively.
masing-masing sebesar Rp10.892 dan Rp11.355.
Pada tanggal 31 Desember 2023 and 2022, tidak As of December 31, 2023 and 2022, the securities
terdapat efek-efek yang dijadikan agunan oleh are not pledged as collateral by the Bank.
Bank.
70
Page 478
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK YANG DIBELI DENGAN JANJI DIJUAL 9. SECURITIES PURCHASED AGREEMENT TO
KEMBALI RESELL
Semua efek yang dibeli dengan janji dijual kembali All securities purchased under agreement to resell
dilakukan dengan pihak ketiga. are made with third parties.
31 Desember/December 31, 2023
Jenis Pendapatan
obligasi Nilai bunga yang
pemerintah/ Nilai penjualan belum Nilai
Type of nominal/ Tanggal Nilai beli/ kembali/ direalisasi/ tercatat/
Nasabah/ government Nominal dimulai/ Jatuh tempo/ Purchase Resale Unrealised Carrying
Counterparty bonds amount Start date Due date amount amount interest value
27 Des 2023/ 3 Jan 2024/
Bank Indonesia VR0034 400.000 Dec 27, 2023 Jan 3, 2024 383.053 383.500 128 383.372
29 Des 2023/ 5 Jan 2024/
Bank Indonesia VR0034 236.000 Dec 29, 2023 Jan 5, 2024 226.110 226.374 151 226.223
28 Des 2023/ 4 Jan 2024/
Bank Indonesia VR0046 400.000 Dec 28, 2023 Jan 5, 2024 385.108 385.557 192 385.365
29 Des 2023/ 5 Jan 2024/
Bank Indonesia VR0042 164.000 Dec 29, 2023 Jan 5, 2024 155.629 155.811 104 155.707
Total 1.200.000 1.149.900 1.151.242 575 1.150.667
31 Desember/December 31, 2022
Jenis Pendapatan
obligasi Nilai bunga yang
pemerintah/ Nilai penjualan belum Nilai
Type of nominal/ Tanggal Nilai beli/ kembali/ direalisasi/ tercatat/
Nasabah/ government Nominal dimulai/ Jatuh tempo/ Purchase Resale Unrealised Carrying
Counterparty bonds amount Start date Due date amount amount interest value
29 Des 2022/ 5 Jan 2023/
Bank Indonesia VR0046 300.000 Dec 29, 2022 Jan 5, 2023 288.124 288.432 176 288.256
30 Des 2022/ 6 Jan 2023/
Bank Indonesia VR0035 500.000 Dec 30, 2022 Jan 6, 2023 478.270 478.781 365 478.416
Total 800.000 766.394 767.213 541 766.672
Manajemen Bank berpendapat bahwa cadangan The Bank’s management believes that the
kerugian penurunan nilai pada tanggal 31 Desember allowance for impairment losses as of December 31,
2023 dan 2022 tidak diperlukan. 2023 and 2022 are not required.
Pada tanggal 31 December 2023 dan 2022, tidak As of December 31, 2023 and 2022, there was no
terdapat efek yang dibeli dengan janji dijual kembali security purchased under agreement to resell that is
yang dijadikan agunan oleh Bank. pledged as collateral by the Bank.
Tingkat bunga efektif rata-rata untuk tahun yang The average annual of effective interest rate for the
berakhir pada tanggal-tanggal 31 Desember 2023 year ended December 31, 2023 and 2022 are 5.79%
dan 2022 masing-masing sebesar 5,79% dan and 5.50%, respectively.
5,50%.
71
Page 479
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT 10. LOANS
Kredit memiliki suku bunga tetap maupun Loans are arranged at both fixed and floating
mengambang, sehingga Bank terpapar risiko suku interest rates, thus exposing the Bank to fair value
bunga atas nilai wajar (fair value interest rate risk) interest rate risk and cash flow interest rate risk.
dan risiko suku bunga atas arus kas (cash flow
interest rate risk).
a. Jenis kredit dan mata uang a. Type of loans and currencies
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah Rupiah
Kredit modal kerja 28.183 37.419 Working capital loans
Kredit konsumsi 4.997 5.691 Consumer loans
Kredit investasi 1.263 - Investment loans
Subtotal pihak berelasi 34.443 43.110 Subtotal related parties
Pihak ketiga Third parties
Rupiah Rupiah
Kredit modal kerja 2.870.214 1.876.335 Working capital loans
Kredit investasi 833.981 594.959 Investment loans
Kredit konsumsi 454.725 254.403 Consumer loans
4.158.920 2.725.697
Dolar Amerika Serikat
(Catatan 31) United States Dollar (Note 31)
Kredit modal kerja 142.409 143.986 Working capital loans
Subtotal pihak ketiga 4.301.329 2.869.683 Subtotal third parties
Total 4.335.772 2.912.793 Total
Cadangan kerugian
penurunan nilai (197.817) (62.231) Allowance for impairment losses
Neto 4.137.955 2.850.562 Net
72
Page 480
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
b. Sektor ekonomi b. Economic sector
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Industri pengolahan 1.362.940 665.355 Processing industry
Pertambangan dan penggalian 493.165 259.603 Mining and quarrying
Rumah tangga 447.666 260.094 Household
Perdagangan besar dan eceran Wholesale and retail trade
reparasi dan perawatan mobil car and motorcycle
dan sepeda motor 435.763 442.443 repair and maintenance
Aktivitas keuangan dan Financial and
asuransi 343.697 395.565 insurance activities
Konstruksi 294.879 13.965 Construction
Real estat 287.896 312.495 Real estate
Pertanian, kehutanan, dan Agriculture, foresty, and
perikanan 175.302 130.194 fishery
Pengangkutan dan pergudangan 152.252 44.871 Transportation and warehousing
Penyediaan akomodasi dan Accommodation of
penyediaan makan minum 86.803 100.472 food and beverage
Aktivitas penyewaan dan sewa
guna usaha tanpa hak opsi,
ketenagakerjaan, agen Rental and leasing activities without
perjalanan dan penunjang option rights, employment, travel
usaha lainnya 37.808 30.149 agents and other business support
Informasi dan komunikasi 30.529 82.236 Information and communication
Aktivitas jasa lainnya 25.139 20.091 Other service activities
Bukan lapangan usaha lainnya 12.056 208 Not other business fields
Pengelolaan air, pengelolaan Water management,
air limbah, pengelolaan dan wastewater management,
daur ulang sampah, dan waste management and recycling
aktivitas remediasi 3.011 2.619 and remediation activities
Aktivitas rumah tangga sebagai
pemberi kerja, aktivitas yang
menghasilkan barang dan Household activities as an employer,
jasa oleh rumah tangga yang activities that produce goods and
digunakan untuk memenuhi services by households that are
kebutuhan sendiri 2.780 118 used to meet their own needs
Aktivitas kesehatan manusia Human health activities
dan aktivitas sosial 1.270 6.766 and social activites
Administrasi pemerintahaan,
pertahanan dan jaminan Government administration, and
sosial wajib 318 841 mandatory defense social security
Pendidikan 45 521 Education
Aktivitas profesional, Professional, scientific
ilmiah dan teknis 44 85 and technical activities
Pengadaan listrik, gas, Procurement of electricity, gas,
uap/air panas dan udara dingin - 116 steam/hot water and cold air
Subtotal 4.193.363 2.768.807 Subtotal
Dolar Amerika Serikat
(Catatan 31) United States Dollar (Note 31)
Pertambangan dan
penggalian 107.779 108.973 Mining and quarrying
Perdagangan besar dan eceran Wholesale and retail trade
reparasi dan perawatan mobil car and motorcycle
dan sepeda motor 34.630 35.013 repair and maintenance
Subtotal 142.409 143.986 Subtotal
Total 4.335.772 2.912.793 Total
Cadangan kerugian
penurunan nilai (197.817) (62.231) Allowance for impairment losses
Neto 4.137.955 2.850.562 Net
73
Page 481
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
c. Kolektibilitas c. Collectability
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Lancar 4.047.911 2.710.086 Current
Dalam perhatian khusus 217.812 144.070 Special mention
Kurang lancar 19.084 5.245 Sub-standard
Diragukan 1.807 45.366 Doubtful
Macet 49.158 8.026 Loss
Total 4.335.772 2.912.793 Total
Cadangan kerugian
penurunan nilai (197.817) (62.231) Allowance for impairment losses
Neto 4.137.955 2.850.562 Net
d. Berdasarkan stage d. Based on staging
Berikut adalah perubahan jumlah kredit Below is movement of loans based on staging
berdasarkan stage pada tanggal 31 Desember as of December 31, 2023 and 2022:
2023 dan 2022:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 2.713.818 140.338 58.637 2.912.793 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 12.746 (12.746) - - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (401.520) 401.520 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (10.422) (11.331) 21.753 - (Stage 3)
Perolehan kredit baru 2.375.627 26.665 1.691 2.403.983 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali (245.557) (39.350) (5.998) (290.905) and remeasurement
Hapus buku (2.399) (277) (2.920) (5.596) Write-off
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (680.676) (1.269) (2.558) (684.503) or repaid
Saldo akhir 3.761.617 503.550 70.605 4.335.772 Ending balance
Cadangan kerugian penurunan nilai (12.513) (123.943) (61.361) (197.817) Allowance for impairment losses
Neto 3.749.104 379.607 9.244 4.137.955 Net
74
Page 482
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
d. Berdasarkan stage (lanjutan) d. Based on staging (continued)
Berikut adalah perubahan jumlah kredit Below is movement of loans based on staging
berdasarkan stage pada tanggal 31 Desember as of December 31, 2023 and 2022 (continued):
2023 dan 2022 (lanjutan):
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal 2.239.973 158.229 129.593 2.527.795 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) - - - - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (11.721) 12.312 (591) - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (50.322) (126) 50.448 - (Stage 3)
Perolehan kredit baru 1.197.875 1.476 344 1.199.695 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali (298.917) (29.665) (40) (328.622) and remeasurement
Hapus buku (2.196) (1.199) (120.550) (123.945) Write-off
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (360.874) (689) (567) (362.130) or repaid
Saldo akhir 2.713.818 140.338 58.637 2.912.793 Ending balance
Cadangan kerugian penurunan nilai (7.976) (15.424) (38.831) (62.231) Allowance for impairment losses
Neto 2.705.842 124.914 19.806 2.850.562 Net
e. Jangka waktu e. By period
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
< 1 tahun 2.947.431 1.206.904 < 1 year
1 - 2 tahun 194.804 87.802 1 - 2 years
2 - 5 tahun 975.479 947.663 2 - 5 years
> 5 tahun 218.058 670.424 > 5 years
Total 4.335.772 2.912.793 Total
Cadangan kerugian
penurunan nilai (197.817) (62.231) Allowance for impairment losses
Neto 4.137.955 2.850.562 Net
75
Page 483
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
f. Penilaian penurunan nilai f. Impairment loss assessment
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Kredit yang dinilai
secara individual Loans assessed individually
Nilai tercatat 174.994 131.333 Carrying value
Cadangan kerugian Allowance for impairment
penurunan nilai (152.475) (29.891) losses
Subtotal 22.519 101.442 Subtotal
Kredit yang dinilai
secara kolektif Loans assessed collectively
Nilai tercatat 4.160.778 2.781.460 Carrying value
Cadangan kerugian Allowance for impairment
penurunan nilai (45.342) (32.340) losses
Subtotal 4.115.436 2.749.120 Subtotal
Neto 4.137.955 2.850.562 Net
Mutasi cadangan kerugian penurunan nilai The changes of allowance of impairment
adalah sebagai berikut: losses are as follows:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 7.976 15.424 38.831 62.231 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) 740 (740) - - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (55.895) 55.895 - - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (9.125) (4.463) 13.588 - (Stage 3)
Perolehan kredit baru 6.376 1.505 641 8.522 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali 65.245 56.609 13.095 134.949 and remeasurement
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (405) (10) (1.874) (2.289) or repaid
Penghapusan (2.399) (277) (2.920) (5.596) Written-off
Saldo akhir 12.513 123.943 61.361 197.817 Ending balance
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal 1.987 2.350 107.658 111.995 Beginning balance
Transfer ke kerugian kredit Transferred to
ekspektasian 12 bulan 12 month expected credit
(Stage 1) - - - - losses (Stage 1)
Transfer ke kerugian kredit Transferred to
ekspektasian sepanjang lifetime expected
umurnya (Stage 2) (26) 31 (5) - credit losses (Stage 2)
Transfer ke kredit Transferred to
yang mengalami penurunan credit impaired
nilai (Stage 3) (30.800) (120) 30.920 - (Stage 3)
Perolehan kredit baru 733 32 84 849 Loan addition
Perubahan bersih pada eksposur Net chages in exposure
dan pengukuran kembali 39.419 14.468 20.882 74.769 and remeasurement
Aset dihentikan pengakuannya Asset derecognized
atau dilunasi (1.141) (138) (158) (1.437) or repaid
Penghapusan (2.196) (1.199) (120.550) (123.945) Written-off
Saldo akhir 7.976 15.424 38.831 62.231 Ending balance
76
Page 484
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
f. Penilaian penurunan nilai (lanjutan) f. Impairment loss assessment (continued)
Debitur-debitur yang dinilai secara individual The related economic sector for debtors
termasuk dalam sektor ekonomi aktivitas assessed individually are rental and leasing
penyewaan dan sewa guna usaha tanpa hak activities without option rights, employment,
opsi, ketenagakerjaan, agen perjalanan dan travel agents and other business support; real-
penunjang usaha lainnya; real estat; industri estate; processing industry; wholesale and
pengolahan; perdagangan besar dan eceran, retail trade car and motorcycle repair and
reparasi dan perawatan mobil dan sepeda maintenance; and household.
motor, dan rumah tangga.
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai adalah allowance for impairment losses of loans is
cukup untuk menutup kemungkinan kerugian adequate to cover any possible losses on
atas tidak tertagihnya kredit yang diberikan. uncollectible loans.
g. Tingkat bunga efektif rata-rata per tahun g. Average effective interest rate per year
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Kredit konsumsi 13,45% 14,81% Consumer loans
Kredit investasi 11,37% 10,39% Investment loans
Kredit modal kerja 9,39% 8,49% Working capital loans
Dolar Amerika Serikat United States Dollar
Kredit modal kerja 3,42% 2,20% Working capital loans
h. Informasi penting lainnya h. Other significant information
Berikut adalah informasi penting lainnya Other significant information on loans are as
sehubungan dengan kredit: follows:
1) Kredit dijamin dengan agunan yang diikat 1) Loans are secured by collaterals, which
dengan hak tanggungan atau surat kuasa are legalized by deed of encumbrance,
untuk menjual dan jaminan lain yang power of attorney to sell and other
umumnya diterima oleh perbankan. Kredit collaterals that are generally accepted in
juga dijamin dengan jaminan tunai berupa the banking industry. Loans are also
deposito berjangka (Catatan 16). secured by cash collateral, in the form of
Manajemen berkeyakinan agunan yang time deposits (Note 16). Management
diterima tersebut cukup untuk menutup believes that collaterals received from
kerugian yang mungkin timbul akibat tidak debtors are adequate to cover possible
tertagihnya kredit yang diberikan. losses on uncollectible loans.
2) Kredit untuk modal kerja dan investasi 2) Working capital and investments loans
terdiri dari kredit jangka panjang, tetap, include long-term, fixed, revolving and
berulang dan diskonto, sedangkan kredit discounted loans, while consumer loans
konsumsi terdiri dari kredit pemilikan include housing, car and other consumer
rumah, kredit kendaraan bermotor dan loans.
kredit konsumsi lain.
3) Kredit dalam Rupiah berjangka waktu 3) Loans in Rupiah have terms ranging from
1 sampai 20 tahun, sedangkan kredit 1 to 20 years, while those in foreign
dalam valuta asing berjangka waktu antara currency have terms ranging from 1 to 5
1 sampai 5 tahun. years.
77
Page 485
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
h. Informasi penting lainnya (lanjutan) h. Other significant information (continued)
Berikut adalah informasi penting lainnya Other significant information on loans are as
sehubungan dengan kredit (lanjutan): follows (continued):
4) Kredit yang diberikan kepada karyawan 4) Employee loan for purchases of houses,
Bank untuk pembelian rumah, kendaraan cars and other necessities with terms of 1
dan keperluan lainnya dengan jangka (one) to 20 (twenty) years are payable
waktu 1 (satu) sampai 20 (dua puluh) tahun through monthly salary deduction.
dan dibayar kembali melalui pemotongan Employee loans earn an average annual
gaji setiap bulan. Kredit yang diberikan effective interest rate as of December 31,
kepada karyawan dibebani tingkat bunga 2023 and December 31, 2022 at 6.84%
efektif rata-rata per tahun pada tanggal- and 6.86%, respectively.
tanggal 31 Desember 2023 dan 2022
masing-masing sebesar 6,84% dan 6,86%.
5) Dalam jumlah kredit termasuk kredit yang 5) Loans include loans to related parties
diberikan kepada pihak berelasi sebesar amounting to Rp34,443 and Rp43,110 and
Rp34.443 dan Rp43.110 masing-masing as of December 31, 2023 and 2022,
pada tanggal-tanggal 31 Desember 2023 respectively (Note 29).
dan 2022 (Catatan 29).
Seluruh kredit yang diberikan kepada pihak All loans to related parties as of December
berelasi pada tanggal-tanggal 31, 2023 and 2022 are neither past due nor
31 Desember 2023 dan 2022 tidak lewat individually impaired.
jatuh tempo dan tidak mengalami
penurunan nilai secara individual.
6) Kredit modal kerja yang diberikan kepada 6) Working capital loans granted to financing
lembaga pembiayaan untuk membiayai companies to finance motorcycles and
kendaraan motor dan mobil sebesar cars amounted to Rp238,080 and
Rp238.080 dan Rp268.450 masing-masing Rp268,450 and as of December 31, 2023
pada tanggal 31 Desember 2023 dan and 2022, respectively.
2022.
7) Rasio kredit usaha kecil terhadap kredit 7) The ratio of small business loans to total
yang diberikan adalah sebesar 0,96% dan loans as of December 31, 2023 and 2022
0,97%, masing-masing pada tanggal is 0.96% and 0.97%, respectively.
31 Desember 2023 dan 2022.
8) Pada tanggal 31 Desember 2023 dan 8) As of December 31, 2023 and 2022, there
2022, tidak terdapat kredit yang dijadikan are no loans pledged as collateral by the
agunan oleh Bank. Bank.
9) Pada tanggal 31 Desember 2023 dan 9) As of December 31, 2023 and 2022, the
2022, rincian kredit yang direstrukturisasi details of restructured loans classified
menurut jenis kredit sebelum cadangan based on types of loans, gross of
kerugian penurunan nilai adalah sebagai allowance of impairment losses are as
berikut: follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Kredit investasi 265.699 420.055 Investment loans
Kredit modal kerja 124.722 165.044 Working capital loans
Kredit konsumsi 560 16.800 Consumer loans
Total 390.981 601.899 Total
78
Page 486
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
h. Informasi penting lainnya (lanjutan) h. Other significant information (continued)
Berikut adalah informasi penting lainnya Other significant information on loans are as
sehubungan dengan kredit (lanjutan): follows (continued):
10) Jumlah kredit yang telah direstrukturisasi 10) Loans that have been restructured by the
akibat Covid-19 sesuai dengan POJK Bank, in accordance with Financial Service
No. 11/POJK.03/2020 tanggal 16 Maret Authority Regulation (POJK)
2020 tentang Stimulasi Perekonomian No. 11/POJK.03/2020 dated March 16,
Nasional Sebagai Kebijakan 2020 concerning National Economic
Countercyclical Dampak Penyebaran Stimulus as Countercyclical Policy on
Corona Virus Disease 2019 dan POJK Coronavirus Disease 2019 Spreading
No.48/POJK.03/2020 tanggal 1 Desember Impact and POJK No. 48/POJK.03/2020
2020 tentang Perubahan Atas POJK dated December 1, 2020 concerning
No. 11/POJK.03/2020 tentang Stimulus Changes to Financial Service Authority
Perekonomian Nasional Sebagai Regulation No. 11/POJK.03/2020
Kebijakan Countercyclical Dampak concerning National Economic Stimulus as
Penyebaran Coronavirus Disease 2019 Countercyclical Policy on Corona Virus
dan POJK No. 17/POJK.03/2021 tanggal Disease 2019 Spreading Impact and POJK
10 September 2021 tentang Perubahan No. 17/POJK.03/2021 dated
Kedua Atas Peraturan Otoritas Jasa September 10, 2021 concerning Second
Keuangan Nomor 11/POJK.03/2020 Changes to Financial Service Authority
Tentang Stimulus Perekonomian Nasional Regulation No. 11/POJK.03/2020
Sebagai Kebijakan Countercyclical concerning National Economic Stimulus as
Dampak Penyebaran Coronavirus Disease Countercyclical Policy on Corona Virus
2019, pada tanggal-tanggal 31 Desember Disease 2019 Spreading Impact, as of
2023 dan 2022 masing-masing sebesar December 31, 2023 and 2022 are
Rp352.196 dan Rp585.190. Skema amounting to Rp352,196 and Rp585,190,
restrukturisasi tersebut dilakukan dengan respectively. The restructuring scheme
perpanjangan jangka waktu, penurunan involves extension of loan maturity date,
suku bunga dan penundaan pembayaran reduction of interest rate and deferment of
pokok dan/atau bunga. principal and/or interest payment.
11) Rasio non-performing loan (NPL) pada 11) Non-performing loan (NPL) ratio as of
tanggal 31 Desember 2023 dan December 31, 2023 and 2022 are as
2022 adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
NPL bruto*) 1,62% 2,01% Gross NPL*)
NPL neto*) 0,20% 0,68% Net NPL*)
*) Sesuai dengan Surat Edaran Bank Indonesia No. *) In accordance with Bank Indonesia Circular
13/30/DPNP tanggal 16 Desember 2011, Letter (SE-BI) No. 13/30/DPNP dated December
perhitungan persentase non-performing loan 16, 2011, non-performing loan (NPL)
(NPL) tidak termasuk kredit kepada bank lain. percentage calculation does not include loans to
other banks.
12) Dalam laporan Batas Maksimum 12) As of December 31, 2023 and 2022, there
Pemberian Kredit (BMPK) kepada Bank is no loan which exceeded the legal
Indonesia pada tanggal 31 Desember 2023 lending limit (BMPK) as stated in the legal
dan 2022, tidak terdapat kredit yang lending limit report to Bank Indonesia.
melampaui ketentuan BMPK.
79
Page 487
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. KREDIT (lanjutan) 10. LOANS (continued)
h. Informasi penting lainnya (lanjutan) h. Other significant information (continued)
Berikut adalah informasi penting lainnya Other significant information on loans are as
sehubungan dengan kredit (lanjutan): follows (continued):
13) Pada tanggal 31 Desember 2023 dan 13) As of December 31, 2023 and 2022, the
2022, rincian kredit bermasalah menurut details of non-performing loans based on
sektor ekonomi adalah sebagai berikut: economic sector are as follows:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Cadangan Cadangan
kerugian kerugian
Kredit penurunan nilai/ Kredit penurunan nilai/
bermasalah/ Allowance for bermasalah/ Allowance for
Non-performing impairment Non-performing impairment
loans losses loans losses
Rupiah Rupiah
Perdagangan besar dan eceran
reparasi dan perawatan mobil Wholesale and retail trade
dan sepeda motor 28.885 27.329 26.789 24.358 car and motorcycle
Real-estate 17.565 17.565 23.535 7.143 Real-estate
Rumah tangga 13.851 7.478 52 33 Household
Pertanian, kehutanan,
dan perikanan 5.619 5.033 4.464 3.968 Agrobusiness, forestry, and fishery
Industri pengolahan 3.317 3.202 3.109 2.746 Processing industry
Aktivitas jasa lainnya 635 584 571 478 Other service activities
Aktivitas penyewaan dan sewa
guna usaha tanpa hak opsi,
ketenagakerjaan, agen Rental and leasing activities without
perjalanan dan penunjang option rights, employment, travel
usaha lainnya 140 128 114 105 agents and other business support
Pengelolaan air, pengelolaan
air limbah, pengelolaan dan Water Management, wastewater management,
daur ulang sampah, dan waste management, and recycling
aktivitas remediasi 37 14 3 1 and remediation activities
Total 70.049 61.333 58.637 38.832 Total
14) Mutasi kredit yang dihapus buku adalah 14) The changes in the loans written-off are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Saldo awal tahun 314.973 192.662 Balance at beginning of year
Penambahan dalam Additions during
tahun berjalan 5.596 123.945 the year
Hapus tagih (1.826) (1.634) Write-off
Saldo akhir tahun 318.743 314.973 Balance at end of year
15) Nilai tercatat diamortisasi dari kredit adalah 15) Carrying value of loans at amortized cost
sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Kredit yang diberikan 4.335.772 2.912.793 Loans
Pendapatan bunga yang
masih akan diterima Accrued interest
(Catatan 15) 27.057 17.090 receivables (Note 15)
Pendapatan diterima di muka (3.344) (1.659) Income received in advance
Cadangan kerugian
penurunan nilai (197.817) (62.231) Allowance for impairment losses
Total 4.161.668 2.865.993 Total
80
Page 488
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. TAGIHAN DAN LIABILITAS AKSEPTASI 11. ACCEPTANCE RECEIVABLES AND PAYABLES
Berdasarkan pihak dan mata uang: By party and currency:
31 Desember/
December 31, 2022
Tagihan Liabilitas
akseptasi/ akseptasi/
Acceptance Acceptance
receivables payables
Harga perolehan Cost
Pihak ketiga 12.215 12.215 Third party
Cadangan kerugian penurunan nilai (2) - Accumulated depreciation
Nilai tercatat bersih 12.213 12.215 Net carrying value
Pada tanggal 31 Desember 2022, Bank memiliki As of December 31, 2022, the Bank has
tagihan akseptasi dari PT Gajah Tunggal Tbk dan acceptances receivables from PT Gajah Tunggal
liabilitas akseptasi kepada PT Bank Danamon Tbk and acceptances payables to PT Bank
Indonesia Tbk dan PT Bank J Trust Indonesia Tbk. Danamon Indonesia Tbk and PT Bank J Trust
Seluruh tagihan akseptasi pada tanggal Indonesia Tbk. All acceptances receivables as of
31 Desember 2022 memiliki kualitas lancar dan December 31, 2022 are classified as current and
jatuh tempo kurang dari 1 bulan. have maturity of less than 1 month.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai telah memadai. impairment losses is adequate.
12. ASET TETAP 12. FIXED ASSETS
Akun ini terdiri dari: This account consists of:
31 Desember/December 31, 2023
Penerapan
model revaluasi/
Saldo awal/ Application of Saldo akhir/
Beginning Penambahan/ Pengurangan/ the revaluation Ending
balance Addition Deduction model balance
Model revaluasi At revaluation model
Tanah 35.470 - - - 35.470 Land
Bangunan 10.338 1.012 - - 11.350 Buildings
Renovasi kantor Office renovation
dan pengembangan 16.908 - (675) - 16.233 and improvements
Subtotal 62.716 1.012 (675) - 63.053 Subtotal
Model biaya At cost model
Kendaraan bermotor 8.023 3.392 (2.224) - 9.191 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 35.422 1.947 (1.048) - 36.321 equipment
Subtotal 43.445 5.339 (3.272) - 45.512 Subtotal
Total 106.161 6.351 (3.947) - 108.565 Total
Akumulasi penyusutan: Accumulated depreciation:
Model revaluasi At revaluation model
Bangunan 10.847 2.489 (675) - 12.661 Buildings
Model biaya At cost model
Kendaraan bermotor 4.261 1.057 (2.224) - 3.094 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 30.664 1.647 (1.048) - 31.263 equipment
Subtotal 34.925 2.704 (3.272) - 34.357 Subtotal
Total 45.772 5.193 (3.947) - 47.018 Total
Nilai buku - neto 60.389 61.547 Net book value
81
Page 489
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP (lanjutan) 12. FIXED ASSETS (continued)
31 Desember/December 31, 2022
Penerapan
model revaluas/
Saldo awal/ Application of Saldo akhir/
Beginning Penambahan/ Pengurangan/ the revaluation Ending
balance Addition Deduction model balance
Model revaluasi At revaluation model
Tanah 35.470 - - - 35.470 Land
Bangunan 10.338 - - - 10.338 Buildings
Renovasi kantor Office renovation
dan pengembangan 16.636 272 - - 16.908 and improvements
Subtotal 62.444 272 - - 62.716 Subtotal
Model biaya At cost model
Kendaraan bermotor 7.535 1.229 741 - 8.023 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 35.336 2.482 2.396 - 35.422 equipment
Subtotal 42.871 3.711 3.137 - 43.445 Subtotal
Total 105.315 3.983 3.137 - 106.161 Total
Akumulasi penyusutan: Accumulated depreciation:
Model revaluasi At revaluation model
Bangunan 8.488 2.359 - - 10.847 Buildings
Model biaya At cost model
Kendaraan bermotor 4.322 678 739 - 4.261 Motor vehicles
Perlengkapan dan Office furniture and
peralatan kantor 30.923 2.082 2.341 - 30.664 equipment
Subtotal 35.245 2.760 3.080 - 34.925 Subtotal
Total 43.733 5.119 3.080 - 45.772 Total
Nilai buku - neto 61.582 - 60.389 Net book value
Pada tanggal 31 Desember 2021, Bank melakukan On December 31, 2021, the Bank performed
penilaian kembali untuk tanah dan bangunan. a revaluation for its land and buildings. The
Penilaian atas nilai wajar tanah dan bangunan revaluation was performed by independent
dilakukan oleh penilai independen yang telah appraisers registered in Financial Service Authority
teregistrasi di Otoritas Jasa Keuangan (OJK), KJPP (OJK), KJPP Jimmy Prasetyo & Rekan, as stated in
Jimmy Prasetyo & Rekan dengan laporan report No. 00654/2.0031-07/PI/07/0507/I/XII/2021
No.00654/2.0031-07/PI/07/0507/I/XII/2021 tanggal dated December 29, 2021 was signed by Audrey
29 Desember 2021 ditandatangani oleh Audrey Angelina. Based on the appraisal report, the
Angelina. Berdasarkan laporan tersebut, penilaian valuation was determined in accordance with the
dilakukan sesuai dengan Standar Penilai Indonesia Bapepam-LK’s rule No. VIII.C.4 regarding valuation
(SPI) yang ditentukan berdasarkan transaksi terkini and presentation of asset valuation report in capital
dalam ketentuan yang wajar dan peraturan market. Appraisal methods used are the market
Bapepam-LK No. VIII.C.4 tentang pedoman approach and cost approach.
penilaian dan penyajian laporan penilaian aset di
pasar modal. Metode penilaian yang digunakan
adalah pendekatan nilai pasar dan biaya.
Pada tanggal 31 Desember 2021, selisih lebih nilai On December 31, 2021, the difference between the
wajar tanah dan bangunan dengan nilai tercatat fair value and carrying amount ofland and buildings
dikurangi dengan pajak penghasilan adalah sebesar net of tax amounting to Rp647, is recorded in other
Rp647, dibukukan dalam penghasilan komprehensif comprehensive income.
lain.
82
Page 490
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP (lanjutan) 12. FIXED ASSETS (continued)
Nilai tercatat bersih dari aset yang direvaluasi jika Net carrying values of revalued assets if using cost
menggunakan model biaya adalah sebagai berikut: model are as follows:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Tanah/ Bangunan/ Tanah/ Bangunan/
Land Building Land Building
Harga perolehan 4.025 30.645 4.025 29.363 Cost
Akumulasi penyusutan - 21.479 - 18.402 Accumulated depreciation
Nilai tercatat bersih 4.025 9.166 4.025 10.961 Net carrying value
Pelepasan aset tetap merupakan penjualan dan Disposals of fixed assets represent the sale and
penghapusan aset tetap dengan rincian sebagai write-off of fixed assets with details as follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Hasil bersih pelepasan Proceeds from disposal of
aset tetap 1.091 206 fixed assets
Nilai tercatat - (57) Net carrying value
Keuntungan pelepasan Gain on disposal of
aset tetap - neto 1.091 149 fixed assets - net
Bank memiliki beberapa bidang tanah dengan hak The Bank owns several pieces of land with Building
legal berupa Hak Guna Bangunan (HGB) yang Use Rights (HGB) for 20 (twenty) years expiring in
berjangka waktu 20 (dua puluh) tahun yang akan the years ranging from 2023 to 2035. Management
jatuh tempo antara tahun 2023 sampai dengan believes that there will be no difficulty in the
tahun 2035. Manajemen berpendapat tidak terdapat extension of the land rights since all land are
masalah dengan perpanjangan hak atas tanah acquired legally and supported by sufficient
karena seluruh tanah diperoleh secara sah dan evidence of ownership.
didukung dengan bukti pemilikan yang memadai.
Aset tetap, kecuali tanah, telah diasuransikan Fixed assets, except for land, are insured with
kepada PT Asuransi Dayin Mitra Tbk, pihak berelasi PT Asuransi Dayin Mitra Tbk, a related party
(Catatan 29) terhadap risiko kebakaran, kecurian (Note 29) against fire, theft and other possible risks
dan risiko lainnya dengan jumlah pertanggungan for a total of Rp68,769 and Rp73,807 as of
masing-masing sebesar Rp68.769 dan Rp73.807 December 31, 2023 and 2022, respectively.
pada tanggal 31 Desember 2023 dan 2022. Management believes that the insurance coverage
Manajemen berpendapat bahwa nilai is adequate to cover possible losses on the assets
pertanggungan tersebut cukup untuk menutupi insured.
kemungkinan kerugian atas aset yang
dipertanggungkan.
Jumlah biaya perolehan aset tetap yang sudah The total cost of fully depreciated fixed assets that
didepresiasi penuh dan masih digunakan adalah are still in use amounted to Rp29,215 and Rp25,851
sebesar Rp29.215 dan Rp25.851 masing-masing as of December 31, 2023 and 2022, respectively.
pada tanggal 31 Desember 2023 dan 2022.
83
Page 491
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ASET HAK-GUNA 13. RIGHT-OF-USE ASSETS
Nilai tercatat untuk aset hak-guna adalah sebagai The carrying amount of right-of-use assets are as
berikut: follows:
31 Desember/December 31, 2023
Saldo awal/
Beginning Penambahan/ Pengurangan/
balance Additions Deduction Total
Biaya perolehan Cost
Bangunan 60.750 4.239 (2.271) 62.718 Buildings
Mesin ATM 907 169 (712) 364 ATM machines
Subtotal 61.657 4.408 (2.983) 63.082 Subtotal
Akumulasi penyusutan Accumulated depreciation
Bangunan 38.575 7.559 (2.271) 43.863 Buildings
Mesin ATM 728 266 (712) 282 ATM machines
Subtotal 39.303 7.825 (2.983) 44.145 Subtotal
Niai buku - neto 22.354 18.937 Net book value
31 Desember/December 31, 2022
Saldo awal/
Beginning Penambahan/ Pengurangan/
balance Additions Deduction Total
Biaya perolehan Cost
Bangunan 60.597 1.619 1.466 60.750 Buildings
Mesin ATM 1.352 197 642 907 ATM machines
Subtotal 61.949 1.816 2.108 61.657 Subtotal
Akumulasi penyusutan Accumulated depreciation
Bangunan 32.616 7.425 (1.466) 38.575 Buildings
Mesin ATM 903 467 (642) 728 ATM machines
Subtotal 33.519 7.892 (2.108) 39.303 Subtotal
Niai buku - neto 28.430 22.354 Net book value
Di bawah ini adalah jumlah tercatat liabilitas sewa Beloware the carrying amount of lease liabilities
dan mutasinya selama tahun berjalan: and the movements during the year:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Saldo awal tahun 24.279 30.369 Balance at the beginning of the year
Penambahan liabilitas sewa 4.408 1.816 Addition to lease liabilities
Beban bunga atas liabilitas sewa 802 936 Interest expense on lease liabilities
Liabilitas sewa yang telah dibayarkan: Lease liabilities paid:
Pokok (7.698) (7.905) Principal
Bunga (802) (937) Interest
Saldo akhir tahun Balance at the end of the year
(Catatan 19) 20.989 24.279 (Note 19)
84
Page 492
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ASET HAK-GUNA (lanjutan) 13. RIGHT-OF-USE ASSETS (continued)
Jumlah yang diakui terkait dengan sewa adalah Amounts recognized related to lease are as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jumlah diakui di laba rugi Amounts recognized in profit or loss
Beban penyusutan aset hak-guna 7.825 5.785 Depreciation of rught-of-use assets
Beban terkait sewa aset dengan Expences related to short-term or
nilai rendah atau jangka pendek 1.785 2.101 low value lease assets
Beban bunga atas liabilitas sewa 802 936 Interest expense on lease liabilities
Total 10.412 8.822 Total
Jumlah diakui dalam laporan Amounts recognized in statement
arus kas of cash flows
Jumlah kas keluar untuk Total cash outflow for payment
pembayaran liabilitas sewa 7.698 7.905 or lease
Bank menyewa beberapa aset seperti bangunan The Bank leases several assets such as buildings
dan Anjungan Tunai Mandiri (ATM). Rata-rata masa and Automated Teller Machine (ATM). The average
sewa adalah lebih dari 1 - 3 tahun. lease period is more than 1 - 3 years.
14. ASET TAKBERWUJUD 14. INTANGIBLE ASSETS
31 Desember/December 31, 2023
Saldo awal/
Beginning Penambahan/ Reklasifikasi/
balance Additions Reclassification Total
Harga perolehan Cost
Perangkat lunak 3.123 2.167 7.537 12.827 Software
Lisensi 5.269 - - 5.269 License
Perangkat lunak dalam proses 7.537 - (7.537) - Software in progress
Subtotal 15.929 2.167 - 18.096 Subtotal
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 2.331 1.488 - 3.819 Software
Lisensi 1.924 906 - 2.830 License
Subtotal 4.255 2.394 - 6.649 Subtotal
Niai buku - neto 11.674 11.447 Net book value
31 Desember/December 31, 2022
Saldo awal/
Beginning Penambahan/ Reklasifikasi/
balance Additions Reclassification Total
Harga perolehan Cost
Perangkat lunak - neto 3.123 - - 3.123 Software - net
Lisensi 2.152 3.117 - 5.269 License
Perangkat lunak dalam proses - 7.537 - 7.537 Software in progress
Subtotal 5.275 10.654 - 15.929 Subtotal
Akumulasi amortisasi Accumulated amortization
Perangkat lunak - neto 1.706 625 - 2.331 Software - net
Lisensi 1.442 482 - 1.924 License
Subtotal 3.148 1.107 - 4.255 Subtotal
Niai buku - neto 2.127 11.674 Net book value
85
Page 493
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. ASET TAKBERWUJUD (lanjutan) 14. INTANGIBLE ASSETS (continued)
Rincian aset dalam proses pembangunan beserta The details of the assets in progress with the
persentase penyelesaian terhadap nilai kontrak percentage of completion of the contract values
adalah sebagai berikut: are as follows:
31 Desember/December 31, 2022
Persentase Akumulasi Estimasi
penyelesaian/ biaya/ penyelesaian/
Percentage of Accumulated Estimated of
completion cost completion
Perangkat lunak 70% 7.537 2023 Software
15. ASET LAIN-LAIN 15. OTHER ASSETS
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 29) Related parties (Note 29)
Akumulasi dana Accumulated fund
program asuransi 15.095 17.376 insurance program
Biaya dibayar di muka 76 193 Prepaid expense
Pendapatan bunga yang Accrued interest
masih akan diterima 63 310 receivables
Subtotal 15.234 17.879 Subtotal
Pihak ketiga Third parties
Agunan yang diambil alih 48.008 56.583 Foreclosed properties
Pendapatan bunga yang
masih akan diterima 38.330 28.386 Accrued interest receivables
Biaya dibayar di muka 5.793 7.124 Prepaid expense
Setoran jaminan 5.012 1.553 Marginal deposits
Persediaan hadiah dan
barang cetakan 1.987 2.340 Gifts and printed matters
Biaya ditangguhkan 355 467 Deferred cost
Lain-lain 1.208 771 Others
Subtotal 100.693 97.224 Subtotal
Total 115.927 115.103 Total
Cadangan kerugian
penurunan nilai (6.104) (7.629) Allowance for impairment losses
Neto 109.823 107.474 Net
Agunan yang Diambil Alih Foreclosed Properties
Agunan yang diambil alih merupakan jaminan kredit Foreclosed properties represent loan collaterals in
berupa tanah dan bangunan yang telah diambil alih the form of land and building that have been
oleh Bank. foreclosed by the Bank.
Beban administrasi agunan yang diambil alih untuk Administrative expenses of foreclosed properties for
tahun yang berakhir pada tanggal 31 Desember the years ended December 31, 2023 and 2022
2023 dan 2022 masing-masing sebesar Rp413 dan amounted to Rp413 and Rp630, respectively, which
Rp630, yang dibebankan dalam laba rugi. were charged to profit or loss.
86
Page 494
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. ASET LAIN-LAIN (lanjutan) 15. OTHER ASSETS (continued)
Akumulasi Dana Program Asuransi Accumulated Fund Insurance Program
Akun ini merupakan pendanaan Bank melalui This account represents funding made by the Bank
PT Equity Life Indonesia, pihak berelasi through PT Equity Life Indonesia, a related party
(Catatan 29), untuk memenuhi liabilitas imbalan (Note 29), to meet the post-employment benefits
pasca kerja. obligations.
Pendapatan Bunga yang Masih Akan Diterima Accrued Interest Receivables
Merupakan bunga yang masih akan diterima atas Represents interest receivables on placement with
penempatan pada Bank Indonesia dan bank lain, Bank Indonesia and other banks, securities and
efek-efek dan kredit (Catatan 7, 8, dan 10). loans (Notes 7, 8 and 10).
Biaya Dibayar Dimuka Prepaid Expense
Merupakan biaya dibayar di muka atas sewa ruang Represents prepaid expenses on ATM space
ATM, premi asuransi dan uang muka lainnya. rentals, insurance premiums and other
prepayments.
Biaya Ditangguhkan Deferred Cost
Merupakan biaya ditangguhkan atas renovasi Represents deferred cost for renovation of rented
gedung yang disewa dan hak atas tanah. buildings and land rights.
Manajemen Bank berpendapat bahwa jumlah The Bank's management believes that the
cadangan kerugian penurunan nilai atas agunan allowance for the decline in value of foreclosed
yang diambil alih telah memadai dan nilai tercatat assets is adequate and the carrying value of
agunan yang diambil alih tersebut merupakan nilai foreclosed assets is stated at net realizable value.
bersih yang dapat direalisasi.
16. SIMPANAN 16. DEPOSITS
Simpanan memiliki suku bunga tetap maupun Deposits are arranged at both fixed and floating
mengambang, sehingga Bank terpapar risiko suku interest rate, thus exposing the Bank to fair value
bunga atas nilai wajar (fair value interest rate risk) interest rate risk and cash flow interest rate risk.
dan risiko suku bunga atas arus kas (cash flow
interest rate risk).
Simpanan terdiri dari: Deposits consist of:
31 Desember/December 31, 2023
Pihak berelasi/ Pihak ketiga/ Total/
Related parties Third parties Total
Deposito berjangka 46.684 3.461.079 3.507.763 Time deposits
Giro 3.394 1.933.976 1.937.370 Demand deposits
Tabungan 19.293 527.613 546.906 Savings deposits
Total 69.371 5.922.668 5.992.039 Total
31 Desember/December 31, 2022
Pihak berelasi/ Pihak ketiga/ Total/
Related parties Third parties Total
Deposito berjangka 86.780 2.754.961 2.841.741 Time deposits
Giro 8.925 2.308.534 2.317.459 Demand deposits
Tabungan 9.129 454.622 463.751 Savings deposits
Total 104.834 5.518.117 5.622.951 Total
87
Page 495
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN (Lanjutan) 16. DEPOSITS (Continued)
a. Giro a. Demand deposits
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah 3.151 8.532 Rupiah
Valuta asing (Catatan 31) 243 393 Foreign currencies (Note 31)
Subtotal 3.394 8.925 Subtotal
Pihak ketiga Third parties
Rupiah 1.347.391 946.811 Rupiah
Valuta asing (Catatan 31) 586.585 1.361.723 Foreign currencies (Note 31)
Subtotal 1.933.976 2.308.534 Subtotal
Total 1.937.370 2.317.459 Total
Tingkat bunga efektif Average annual effective
rata-rata per tahun: interest rate:
Rupiah 1,74% 1,33% Rupiah
Valuta asing 1,63% 0,50% Foreign currencies
b. Tabungan b. Savings deposits
31 Desember/December 31, 2023
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Tabungan Ganesha 16.020 367.835 383.855 Tabungan Ganesha
Tabungan Investasi 1.468 73.528 74.996 Tabungan Investasi
Tabungan Payroll - 43.822 43.822 Tabungan Payroll
Tabungan Optima 1.675 25.270 26.945 Tabungan Optimai
Tabungan MAP 117 16.545 16.662 Tabungan MAP
Tabungan Pelajar 13 499 512 Tabungan Pelajar
Tabunganku - 114 114 Tabunganku
Total 19.293 527.613 546.906 Total
Tingkat bunga efektif Average annual effective
rata-rata per tahun: interest rates:
Rupiah 1,96% Rupiah
31 Desember/December 31, 2022
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Tabungan Ganesha 2.831 279.218 282.049 Tabungan Ganesha
Tabungan Optima 1.872 55.430 57.302 Tabungan Optima
Tabungan Payroll - 52.892 52.892 Tabungan Payroll
Tabungan Investasi 2.498 46.767 49.265 Tabungan Investasi
Tabungan MAP 1.927 19.879 21.806 Tabungan MAP
Tabungan Pelajar 1 274 275 Tabungan Pelajar
Tabunganku - 162 162 Tabunganku
Total 9.129 454.622 463.751 Total
Tingkat bunga efektif Average annual effective
rata-rata per tahun: interest rates:
Rupiah 1,70% Rupiah
88
Page 496
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN (lanjutan) 16. DEPOSITS (continued)
c. Deposito berjangka c. Time deposits
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak berelasi (Catatan 29) Related parties (Note 29)
Rupiah 46.249 86.274 Rupiah
Valuta asing (Catatan 31) 435 506 Foreign currencies (Note 31)
Subtotal 46.684 86.780 Subtotal
Pihak ketiga Third parties
Rupiah 2.506.837 2.014.212 Rupiah
Valuta asing (Catatan 31) 954.242 740.749 Foreign currencies (Note 31)
Subtotal 3.461.079 2.754.961 Subtotal
Total 3.507.763 2.841.741 Total
Tingkat bunga efektif Average annual effective
rata-rata per tahun: interest rate:
Rupiah 4,26% 3,87% Rupiah
Valuta asing 3,06% 0,93% Foreign currencies
Klasifikasi deposito berjangka berdasarkan Time deposits classified based on the term are
periode adalah sebagai berikut: as follows:
31 Desember/December 31, 2023
Valuta asing/ Total/
Rupiah Foreign currencies Total
< 1 bulan 1.997.796 115.177 2.112.973 < 1 month
> 1 - 3 bulan 469.239 839.453 1.308.692 > 1 - 3 months
> 3 - 6 bulan 23.906 - 23.906 > 3 - 6 months
> 6 - 12 bulan 62.130 47 62.177 > 6 - 12 months
> 12 bulan 15 - 15 > 12 months
Total 2.553.086 954.677 3.507.763 Total
31 Desember/December 31, 2022
Valuta asing/ Total/
Rupiah Foreign currencies Total
< 1 bulan 1.722.477 741.173 2.463.650 < 1 month
> 1 - 3 bulan 10 - 10 > 1 - 3 months
> 3 - 6 bulan 220.621 34 220.655 > 3 - 6 months
> 6 - 12 bulan 57.896 - 57.896 > 6 - 12 months
> 12 bulan 99.482 48 99.530 > 12 months
Total 2.100.486 741.255 2.841.741 Total
89
Page 497
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN (lanjutan) 16. DEPOSITS (continued)
c. Deposito berjangka (lanjutan) c. Time deposits (continued)
Deposito berjangka yang diblokir dan dijadikan Time deposits which are restricted and pledged
jaminan kredit sebesar Rp835.222 dan as loan collaterals amounted to Rp835,222 and
USD7.000.000 (nilai penuh) (atau setara USD7,000,000 (full amount) (or equivalent to
dengan Rp107.779) pada tanggal Rp107,779) as of December 31, 2023,
31 Desember 2023, Rp474.311 dan Rp474,311 and USD7,000,000 (full amount) (or
USD7.000.000 (nilai penuh) (atau setara equivalent to Rp108,973) as of December 31,
dengan Rp108.973) pada tanggal 31 Desember 2022.
2022.
Nilai tercatat diamortisasi dari simpanan adalah Carrying value of deposits at amortized cost are
sebagai berikut: as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Simpanan Deposits
Deposito 3.507.763 463.751 Time deposits
Tabungan 1.937.370 2.841.741 Savings deposits
Giro 546.906 2.317.459 Demand deposits
Total 5.992.039 5.622.951 Total
Bunga yang masih
harus dibayarkan Accrued interest
(Catatan 19) (Note 19)
Deposito 9.416 559 Time deposits
Tabungan - 4.239 Savings deposits
Giro - 1.806 Demand deposits
Subtotal 9.416 6.604 Subtotal
Total 6.001.455 5.629.555 Total
17. SIMPANAN DARI BANK LAIN 17. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain memiliki suku bunga tetap Deposits from other banks are arranged at both
maupun mengambang, sehingga Bank terpapar fixed and floating interest rates, thus exposing the
risiko suku bunga atas nilai wajar (fair value interest Bank to fair value interest rate risk and cash flow
rate risk) dan risiko suku bunga atas arus kas (cash interest rate risk.
flow interest rate risk).
Seluruh simpanan dari bank lain dalam mata uang All of the deposits from other banks are in
Rupiah, terdiri dari: Indonesian Rupiah, consists of:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak ketiga Third parties
Deposito berjangka 2.000 2.000 Time deposits
Tabungan 238 425 Savings deposits
Total 2.238 2.425 Total
Tingkat bunga efektif Average annual effective
rata-rata per tahun: interest rate:
Deposito berjangka 3,20% 3,21% Time deposits
Tabungan 1,54% 1,62% Savings deposits
90
Page 498
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
17. SIMPANAN DARI BANK LAIN (lanjutan) 17. DEPOSITS FROM OTHER BANKS (continued)
Deposito Berjangka Time Deposits
Seluruh deposito berjangka pada tanggal As of December 31, 2023 and 2022, all time
31 Desember 2023 dan 2022 diklasifikasikan dalam deposits were classified as 1 month based on its
periode 1 bulan. term.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
terdapat simpanan dari bank lain yang diblokir dan deposits from other banks which are restricted and
dijadikan jaminan kredit. pledge as loan collaterals.
Nilai tercatat biaya perolehan diamortisasi dari The carrying amount of deposits from other banks at
simpanan dari bank lain adalah sebagai berikut: amortized cost are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Simpanan dari bank lain Deposits from other banks
Deposito berjangka 2.000 2.000 Time deposits
Tabungan 238 425 Savings deposits
Total 2.238 2.425 Total
Bunga yang masih harus
dibayarkan (Catatan 19) Accrued interest (Note 19)
Deposito berjangka 6 2 Time deposits
Tabungan - 1 Savings deposits
Subtotal 6 3 Subtotal
Total 2.244 2.428 Total
18. UTANG PAJAK 18. TAXES PAYABLE
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pajak penghasilan Corporate income tax
badan (Catatan 26) 48.652 11.806 (Note 26)
Pajak penghasilan: Income tax:
Pasal 25 - 1.896 Article 25
Pasal 4 ayat (2) 3.300 1.617 Article 4 (2)
Pasal 21 1.599 849 Article 21
Pasal 23/26 38 51 Article 23/26
Pajak Pertambahan Nilai - neto 11 7 Value Added Tax - net
Total 53.600 16.226 Total
19. LIABILITAS LAIN-LAIN 19. OTHER LIABILITIES
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Biaya yang masih harus dibayar 33.483 6.209 Accrue expenses
Liabilitas sewa (Catatan 13) 20.989 24.279 Lease liabilities (Note 13)
Bunga yang masih harus dibayar
(Catatan 16 dan 17) 9.422 6.604 Accrue interests (Notes 16 and 17)
Pendapatan diterima dimuka 3.906 1.885 Income received in advance
Setoran jaminan 1.503 1.541 Margin deposits
Estimasi kerugian komitmen Estimated losses on commitments
dan kontijensi 472 323 and contingencies
Total 69.775 40.841 Total
91
Page 499
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. LIABILITAS LAIN-LAIN (lanjutan) 19. OTHER LIABILITIES (continued)
Bunga yang Masih Harus Dibayar Accrued Interest
Merupakan bunga yang masih harus dibayar atas Represents interest payable on deposits and
simpanan dan simpanan dari bank lain (Catatan 16 deposits from other banks (Notes 16 and 17).
dan 17).
Biaya yang Masih Harus Dibayar Accrued Expense
Merupakan biaya yang masih harus dibayar atas Represents accrued costs for the services of
jasa-jasa tenaga ahli yang digunakan oleh Bank dan professionals employed by the Bank, and core
biaya yang masih harus dibayar terkait dengan jasa banking service, as well as bonuses and benefits to
core banking, serta bonus dan tunjangan kepada employees.
karyawan.
Setoran Jaminan Margin Deposits
Merupakan setoran jaminan sewa safe deposit. Represents margin deposits on safe deposit rentals.
Pendapatan Diterima Dimuka Income Received in Advance
Merupakan pendapatan provisi kredit yang diterima Represents unamortized fees on loans and
dimuka dan belum diamortisasi dan pendapatan unearned interest income.
bunga diterima di muka.
20. EKUITAS 20. EQUITY
Modal Saham Share Capital
Rincian pemegang saham Bank pada tanggal The Bank’s shareholders as of December 31, 2023
31 Desember 2023 dan 2022 adalah sebagai and 2022 is as follows:
berikut:
31 Desember/December 31, 2023
Persentase
Total saham/ kepemilikan/ Total modal/
Number of Percentage of Total paid-up
Nama pemegang saham shares ownership capital stock Name of shareholders
PT Equity Development PT Equity Development
Investment Tbk 8.336.410.000 34,78% 833.641 Investment Tbk
Equity Global International Limited 5.736.363.400 23,93% 573.636 Equity Global International Limited
UOB Kay Hian Pte Ltd 1.388.305.300 5,79% 138.831 UOB Kay Hian Pte Ltd
Masyarakat (masing-masing
di bawah 5%) 8.509.918.403 35,50% 850.992 Public (below 5% each)
Total 23.970.997.103 100,00% 2.397.100 Total
31 Desember/December 31, 2022
Persentase
Total saham/ kepemilikan/ Total modal/
Number of Percentage of Total paid-up
Nama pemegang saham shares ownership capital stock Name of shareholders
PT Equity Development PT Equity Development
Investment Tbk 8.336.410.000 50,61% 833.641 Investment Tbk
UOB Kay Hian Pte Ltd 1.388.305.300 8,43% 138.831 UOB Kay Hian Pte Ltd
Masyarakat (masing-masing
di bawah 5%) 6.746.281.803 40,96% 674.628 Public (below 5% each)
Total 16.470.997.103 100,00% 1.647.100 Total
92
Page 500
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. EKUITAS (lanjutan) 20. EQUITY (continued)
Modal Saham (lanjutan) Share Capital (continued)
Perubahan jumlah saham beredar Bank adalah The changes in the Bank’s shares outstanding are
sebagai berikut: as follows:
Total saham/
Number of shares
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Saldo sebelum Penawaran Beginning balance prior to the
Saham Perdana 3.516.090.000 3.516.090.000 Initial Public Offering
Penerbitan saham baru melalui Penawaran Issuance of new shares through an
Saham Perdana (Catatan 1b) 5.371.706.000 5.371.706.000 Initial Public Offering (Note 1b)
Penerbitan saham baru melalui Penawaran Issuance of new shares through Limited
Umum Terbatas I (PUT I) (Catatan 1b) 295.937.103 295.937.103 Public Offering I (LPO I) (Note 1b)
Penerbitan saham baru kepada PT Equity Issuance of new shares to
Development Investment Tbk PT Equity Development
di tahun 2015 (Catatan 1b) 2.286.650.000 2.286.650.000 Investment Tbk in 2015 (Note 1b)
Penerbitan tambahan saham baru kepada Issuance of new shares to PT Equity
PT Equity Development Investment Tbk Development Investment Tbk
melalui PUT I (Catatan 1b) 5.000.000.000 5.000.000.000 through LPO I (Note 1b)
Penerbitan tambahan saham baru kepada Issuance of new shares to PT Equity
PT Equity Global International Limited Global International Limited
melalui PUT II (Catatan 1b) 7.500.000.000 - through LPO II (Note 1b)
Alokasi saham karyawan dari Penawaran Employee stock allocation from
Saham Perdana (Catatan 1b) 614.000 614.000 Initial Public Offering (Note 1b)
Total 23.970.997.103 16.470.997.103 Total
Agio Saham Additional Paid in Capital
Agio saham merupakan kelebihan di atas nominal, The additional paid in capital represents the excess
dimana nilai nominal Rp100 (nilai penuh) per lembar of the total proceeds at offer with price Rp100
saham dengan harga penawaran Rp103 (nilai (full amount) per share and at offer price Rp103 (full
penuh) per lembar saham melalui IPO, Rp200 (nilai amount) per share through IPO, Rp200 (full amount)
penuh) per lembar saham melalui PUT I dan Rp120 per share through LPO I and Rp120 (full amount)
(nilai penuh) per lembar saham melalui PUT II, per share through LPO II, with details as follows:
dengan rincian sebagai berikut:
31 Desember/December 31, 2023
Agio saham/ Biaya
Paid-in emisi saham/
capital in Share
excess of par issuance cost Total
Pengeluaran 5.371.706.000 lembar saham Issuance of 5,371,706,000 new shares
baru melalui penawaran saham perdana 16.115 (5.274) 10.841 through an Initial Public Offering
Pengeluaran 295.937.103 lembar saham Issuance of 295,937,103 new shares
baru melalui PUT I 29.594 - 29.594 through Limited Public Offering I
Pengeluaran 2.286.650.000 lembar saham Issuance of 2,286,650,000 new shares
baru kepada PT Equity Development to PT Equity Development
Investment Tbk di tahun 2015 6.860 - 6.860 Investment Tbk in 2015
Pengeluaran 5.000.000.000 lembar saham
baru melalui penawaran umum terbatas Issuance of 5,000,000,000 new shares
kepada PT Equity Development through Limited Public Offering I to
Investment Tbk melalui PUT I 500.000 - 500.000 PT Equity Development Investment Tbk
Pengeluaran 7.500.000.000 lembar saham
baru melalui penawaran umum terbatas Issuance of 7,500,000,000 new shares
kepada PT Equity Global through Limited Public Offering II to
International Limited melalui PUT II 150.000 - 150.000 PT Equity Global international Limited
Pengeluaran 614.000 lembar saham baru Issuance of 614,000 new shares
sehubungan alokasi saham karyawan 2 - 2 related with employee stock allocation
Biaya penerbitan saham baru Cost of issuance new shares
melalui PUT I - (2.265) (2.265) through Limited Public Offering I
Biaya penerbitan saham baru Cost of Issuance new shares
melalui PUT II - (2.922) (2.922) through Limited Public Offering II
Total tambahan modal disetor 702.571 (10.461) 692.110 Total additional paid-in capital
93
Page 501
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. EKUITAS (lanjutan) 20. EQUITY (continued)
Agio Saham (lanjutan) Additional Paid in Capital (continued)
31 Desember/December 31, 2022
Agio saham/ Biaya
Paid-in emisi saham/
capital in Share
excess of par issuance cost Total
Pengeluaran 5.371.706.000 lembar saham Issuance of 5,371,706,000 new shares
baru melalui penawaran saham perdana 16.115 (5.274) 10.841 through an Initial Public Offering
Pengeluaran 295.937.103 lembar saham Issuance of 295,937,103 new shares
baru melalui PUT I 29.594 - 29.594 through Limited Public Offering I
Pengeluaran 2.286.650.000 lembar saham Issuance of 2,286,650,000 new shares
baru kepada PT Equity Development to PT Equity Development
Investment Tbk di tahun 2015 6.860 - 6.860 Investment Tbk in 2015
Pengeluaran 5.000.000.000 lembar saham
baru melalui penawaran umum terbatas Issuance of 5,000,000,000 new shares
kepada PT Equity Development through Limited Public Offering I to
Investment Tbk melalui PUT I 500.000 - 500.000 PT Equity Development Investment Tbk
Pengeluaran 614.000 lembar saham baru Issuance of 614,000 new shares
sehubungan alokasi saham karyawan 2 - 2 related with employee stock allocation
Biaya penerbitan saham baru Cost of issuance new shares
melalui PUT I - (2.265) (2.265) through Limited Public Offering I
Biaya penerbitan saham baru Cost of Issuance new shares
melalui PUT II - (2.922) (2.922) through Limited Public Offering II
Total tambahan modal disetor 552.571 (10.461) 542.110 Total additional paid-in capital
Saldo Laba Retained Earning
Saldo laba pada tanggal-tanggal 31 Desember 2023 Retained earnings as of December 31, 2023 and
dan 2022 terdiri dari pengukuran kembali atas 2022 consist of remeasurement of defined
liabilitas imbalan pasti - neto, saldo laba sudah employee benefits obligation - net, unappropriated
ditentukan penggunaannya dan saldo laba belum retained earning and appropriated retained earning
ditentukan penggunaannya.
Dana Setoran Modal Capital Deposit Funds
Pada tanggal 31 Desember 2022 dana yang berasal As of December 31, 2022 funds from PUT II
dari PUT II sebesar Rp900.000 dicatat pada Akun amounted to Rp900,000 recorded in capital deposits
dana setoran modal sesuai dengan surat OJK funds based on letter form Financial Services
No. S-141/PB.33/2022 tanggal 29 Desember 2022. Authority No. S-141/PB.33/2022 dated
Pada tanggal 8 Juni 2023 Bank telah memperoleh December 29, 2022. On June 8, 2023, the Bank has
persetujuan dari Pengawas OJK melalui surat obtained approval from the Financial Services
No. SR-87/PB.322/2023 dan mencatatnya sebagai Authority (OJK) through letter
Modal disetor. No. SR-87/PB.332.2023 and recorded it as Paid in
Capital.
Akun ini pada tanggal 31 Desember 2021 This account on December 31,2021 represents
merupakan setoran uang muka modal sebesar a capital advance of Rp1,000,000 by PT Equity
Rp1.000.000 oleh PT Equity Development Development Indonesia Tbk result of Limited Public
Indonesia Tbk hasil Penawaran Umum Terbatas I Offering I which will be converted into the Bank’s
yang akan dikonversi menjadi modal saham Bank share capital after obtaining approval from Financial
setelah memperoleh persetujuan dari OJK Services Authority (OJK). On April 8, 2022, Bank
Pengawas. Pada tanggal 08 April 2022 Bank telah has obtained approval from Financial Services
memperoleh persetujuan dari OJK Pengawas Authority (OJK) through the letter No. SR-
melalui surat No. SR-7/PB.332/2022 dan 7/PB.332/2022 and recorded it as Paid in Capital.
mencatatnya sebagai Modal Disetor.
94
Page 502
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. EKUITAS (lanjutan) 20. EQUITY (continued)
Penawaran Umum Terbatas I (PUT) Limited Public Offering I (PUT)
Pada tanggal 14 Februari 2022, Bank memperoleh On February 14, 2022, the Bank obtained the notice
pernyataan efektif dari Ketua Dewan Komisioner of effectivity from the Board of Commissioners of the
Otoritas Jasa Keuangan dan Kepala Eksekutif Financial Services Authority and Chief Executive
Pengawas Perbankan dengan suratnya Banking Supervisor in his letter No. S-19/D.04/2022
No. S-19/D.04/2022 untuk melakukan PUT I atas for its PUT I of 5,587,530,000 shares.
5.587.530.000 lembar saham Bank kepada
masyarakat.
Berdasarkan akta No. 184 tanggal 25 Maret 2022 Based on the deed No. 184 dated March 25, 2022
dari Hannywati Gunawan, S.H., notaris di Jakarta from Hannywati Gunawan, S.H., notary in Jakarta,
Bank telah melaksanakan wewenang dan kuasa yg the Bank’s management has exercised the authority
diberikan para pemegang saham melalui Rapat and power granted by the shareholders through the
Umum Pemegang Saham (RUPS) untuk General Meeting of Shareholders (RUPS) to carry
melaksanakan penerbitan saham baru melalui out the issuance new shares through the issuance
Penambahan Modal dengan Hak Memesan Efek of Pre-emptive Rights, the Decree of the Minister of
Terlebih Dahulu (PMHETD), akta ini telah Law and Human Rights of the Republic of Indonesia
memperoleh Keputusan Menteri Hukum dan Hak in a Decree No. AHU-AH.01.03-0203189 dated
Asasi Manusia Republik Indonesia dalam Surat March 25, 2022. The result from PUT I, total share
Keputusan No. AHU-AH.01.03-0203189 tanggal capital the Bank will by 16,470,997,103 shares or
25 Maret 2022. Hasil dari PUT I, total modal saham amounted to Rp1,647,100.
Bank akan menjadi sejumlah 16.470.997.103
lembar saham atau sejumlah Rp1.647.100.
Penawaran Umum Terbatas II (PUT) Limited Public Offering II (PUT)
Pada tanggal 30 November 2022, Bank On November 30, 2022, the Bank obtained the
memperoleh pernyataan efektif dari Ketua Dewan notice of effectivity from the Board of
Komisioner Otoritas Jasa Keuangan dan Kepala Commissioners of the Financial Services Authority
Eksekutif Pengawas Perbankan dengan suratnya and Chief Executive Banking Supervisor in his letter
No. S-249/D.04/2022 untuk melakukan PUT II atas No. S-249/D.04/2022 for its PUT II of 7,500,000,000
7.500.000.000 saham Bank kepada masyarakat. shares.
Berdasarkan akta No. 310 tanggal 27 Desember Based on the deed No. 310 dated December 27,
2022 dari Hannywati Gunawan, S.H., notaris di 2022 from Hannywati Gunawan, S.H., notary in
Jakarta Bank telah melaksanakan wewenang dan Jakarta, the Bank’s management has exercised the
kuasa yg diberikan para pemegang saham melalui authority and power granted by the shareholders
Rapat Umum Pemegang Saham (RUPS) untuk through the General Meeting of Shareholders
melaksanakan penerbitan saham baru melalui (RUPS) to carry out the issuance new shares
Penambahan Modal dengan Hak Memesan Efek through the issuance of Pre-emptive Rights, the
Terlebih Dahulu (PMHETD), akta ini telah Decree of the Minister of Law and Human Rights of
memperoleh Keputusan Menteri Hukum dan Hak the Republic of Indonesia in a Decree
Asasi Manusia Republik Indonesia dalam Surat No. AHU-AH.01.03-0497407 dated December 29,
Keputusan No. AHU-AH.01.03-0497407 tanggal 2022. The result from PUT II, the Bank total share
29 Desember 2022. Hasil dari PUT II, total modal capital will by 23,970,997,103 shares or amounted
saham Bank akan menjadi sejumlah to Rp2,397,100.
23.970.997.103 lembar saham atau sejumlah
Rp2.397.100.
95
Page 503
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. PENDAPATAN BUNGA 21. INTEREST REVENUES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Rupiah Rupiah
Efek-efek Securities
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Obligasi 27.706 12.881 Bonds
Diukur pada nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Obligasi 6.434 4.580 Bonds
Biaya perolehan yang diamortisasi/
dimiliki hingga jatuh tempo Amortized cost
Obligasi 23.954 21.754 Bonds
Biaya perolehan yang diamortisasi Amortized cost
Giro - 13 Current accounts
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain and other banks
Fasilitas deposito 20.566 29.564 Deposit facility
Call money 7.337 606 Call money
Securities purchase under
Efek yang dibeli dengan janji agreement to resell -
dijual kembali - pihak ketiga 72.416 49.178 third parties
Kredit Loans
Modal kerja 253.092 160.332 Working capital
Investasi 63.407 51.959 Investment
Konsumsi 51.474 45.613 Consumer
Lainnya 2.366 1.976 Others
Subtotal - Rupiah 528.752 378.456 Subtotal - Rupiah
Valuta asing Foreign currencies
Efek-efek Securities
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Obligasi 6.978 3.512 Bonds
Diukur pada nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Obligasi - 82 Bonds
Biaya perolehan yang diamortisasi/
dimiliki hingga jatuh tempo Amortized cost
Obligasi 4.353 5.099 Bonds
Biaya perolehan yang diamortisasi Amortized cost
Giro 42.669 35.860 Current accounts
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain and other banks
Deposito berjangka 4.262 5.051 Time Deposit
Call money 851 2.228 Call money
Kredit Loans
Modal kerja 4.887 3.086 Working capital
Investasi - 39 Investment
Subtotal - valuta asing 64.000 54.957 Subtotal - foreign currencies
Total 592.752 433.413 Total
Informasi mengenai pendapatan bunga yang Interest income earned from related parties of loan
diperoleh dari pihak-pihak yang berelasi are disclosed in Note 29.
diungkapkan pada Catatan 29.
96
Page 504
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. BEBAN BUNGA 22. INTEREST EXPENSE
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Rupiah Rupiah
Simpanan Deposits
Deposito berjangka 87.712 82.585 Time deposits
Giro 18.896 14.529 Demand deposits
Tabungan 9.688 8.523 Savings deposits
Simpanan dari bank lain Deposits from other banks
Call money 97 11 Call money
Deposito berjangka 68 65 Time deposits
Tabungan 4 6 Savings deposits
Surat Berharga Indonesia Marketables Securities
Repo 16 - Repo
Subtotal - Rupiah 116.481 105.719 Subtotal - Rupiah
Valuta asing Foreign currency
Simpanan Deposits
Deposito berjangka 22.347 4.325 Time deposits
Giro 1.997 1.648 Demand deposits
Subtotal - valuta asing 24.344 5.973 Subtotal - foreign currency
Total beban bunga 140.825 111.692 Total interest expense
Informasi mengenai beban bunga atas transaksi Interest expense on transactions with related
dengan pihak-pihak yang berelasi diungkapkan parties are disclosed in Note 29.
pada Catatan 29.
23. PENYISIHAN (PEMULIHAN) CADANGAN 23. PROVISION FOR (REVERSAL OF) IMPAIRMENT
KERUGIAN PENURUNAN NILAI LOSSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Penyisihan/(Pemulihan) cadangan Provision for/(Reversal of)
kerugian nilai aset keuangan: impairment losses on financial assets:
Giro pada bank lain Current accounts with other
(Catatan 6) (669) 259 banks (Note 6)
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain (Catatan 7) 321 16 and other banks (Note 7)
Efek-efek (Catatan 8) 17 - Securities (Note 8)
Kredit (Catatan 10) 141.182 74.175 Loans (Note 10)
Tagihan pihak ketiga Other receivable from third party
(Catatan 15) - 39.597 (Note 15)
Tagihan akseptasi (Catatan 11) (2) - Acceptance receivable (Note 11)
Komitmen dan kontinjensi 149 1 Commitment and contingencies
Aset non-keuangan: Non-financial assets:
Agunan yang diambil alih Foreclosed properties
(Catatan 15) 195 5.135 (Note 15)
Total 141.193 119.183 Total
97
Page 505
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. BEBAN UMUM DAN ADMINISTRASI 24. GENERAL AND ADMINISTRATIVE EXPENSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Penyusutan dan amortisasi Depreciation and amortization
(Catatan 12, 13 dan 14) 15.412 14.118 (Note 12, 13 and 14)
Core Banking 9.252 2.870 Core Banking
Pemeliharaan dan perbaikan 8.918 9.193 Repairs and maintenance
Komunikasi 6.519 5.774 Communication
Outsourcing 3.411 3.506 Outsourcing
Honorarium 1.965 3.232 Honorarium
Sewa 1.785 2.101 Rental
Pajak 1.447 1.909 Taxes
Transportasi 1.427 1.008 Transportation
Listrik, air dan gas 1.327 1.234 Electricity, water and gasoline
Peralatan dan kebutuhan kantor 1.256 1.165 Office supplies and stationeries
Sosial dan kesejahteraan 1.219 994 Social and welfare
Keamanan 1.005 958 Security
Promosi dan iklan 975 798 Promotion and advertising
Pengantaran kas 957 966 Cash delivery
Asuransi 272 308 Insurance
Lain-lain 3.894 6.683 Others
Total 61.041 56.817 Total
25. BEBAN TENAGA KERJA 25. PERSONNEL EXPENSES
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Gaji 120.335 85.289 Salaries
Tunjangan dan honorarium 23.984 15.322 Benefits and honorarium
Imbalan pasca kerja (Catatan 28) 9.371 2.263 Post-employment benefits (Note 28)
Pendidikan dan pelatihan 3.337 1.756 Training and education
Total 157.027 104.630 Total
Rincian gaji dan tunjangan atas kelompok direksi, Details of salaries and benefits of directors,
dewan komisaris, dan kepada divisi adalah sebagai commissioners, and division head are as follows:
berikut:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31, 2023
Jumlah pejabat/ Gaji dan tunjangan/
Number of officers Salaries and benefits
Dewan Komisaris 4 9.210 Board of Commissioners
Direksi 6 23.898 Directors
Kepala Divisi 22 19.710 Division Head
Total 32 52.818 Total
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31, 2022
Jumlah pejabat/ Gaji dan tunjangan/
Number of officers Salaries and benefits
Dewan Komisaris 3 6.375 Board of Commissioners
Direksi 6 14.671 Directors
Kepala Divisi 22 16.010 Division Head
Total 31 37.056 Total
98
Page 506
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN 26. INCOME TAX
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Pajak kini 73.209 23.293 Current tax
Pajak tangguhan (48.390) (11.912) Deferred income tax
Beban pajak penghasilan - neto 24.819 11.381 Income tax expenses - net
Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak penghasilan A reconciliation between profit before income tax
menurut laporan laba rugi dan penghasilan per statement of profit or loss and other
komprehensif lain dengan laba kena pajak adalah comprehensive income and taxable income is as
sebagai berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Laba sebelum pajak penghasilan Profit before income tax per
menurut laporan laba rugi dan statement of profit or loss and
penghasilan komprehensif lain 128.784 57.424 other comprehensive income
Perbedaan temporer: Temporary differences:
Cadangan kerugian penurunan Allowance for impairment losses
nilai kredit 229.542 19.817 on loans
Pencadangan terkait karyawan 24.195 - Employee accrual
Penyusutan aset tetap (1.953) 746 Depreciation of fixed assets
Cadangan kerugian penurunan Allowance for impairment losses
nilai selain kredit 1.826 45.404 on other than loans
Loss (gain) on increase in value of
Kerugian (keuntungan) nilai efek (84) 1.290 securities
Penyusutan dan beban Depreciation and interest
bunga aset hak-guna expenses of right-of-use assets
dan liabilitas sewa (2.437) 85 and lease liabilities
Beban imbalan pasca kerja 3.595 (4.650) Post-employment benefit expense
254.684 62.692
Perbedaan tetap: Permanent differences:
Representasi dan sumbangan 1.023 861 Representation and donations
Kerugian reksadana (420) 1.306 Loss on mutual funds
Kenikmatan kepada karyawan - 308 Employee benefits in kind
Lain-lain 1.238 - Others
1.841 2.475
Laba kena pajak 385.309 122.591 Taxable income
Perhitungan beban dan utang pajak kini adalah The calculation of tax expenses and liabilities are as
sebagai berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Beban pajak kini (19%) 73.209 23.293 Current tax expense (19%)
Pajak dibayar dimuka pasal 25 (24.557) (11.487) Prepaid income tax article 25
Utang pajak (Catatan 18) 48.652 11.806 Tax payable (Note 18)
99
Page 507
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Pajak kini (lanjutan) Current tax (continued)
Sesuai dengan surat dari Biro Administrasi Efek In accordance with letter from the Securities’
kepada Bank No. DE/I/2024-0193 tanggal 8 Januari Administration Bureau to the Bank No. DE/I/2024-
2024 disebutkan bahwa data 2023 telah memenuhi 0193 dated January 8, 2024 stated that in 2023 the
persyaratan pengurangan tarif pajak sebesar 3%. Bank has met the requirement to the 3% lower tax
rate.
Sesuai dengan surat dari Biro Administrasi Efek In accordance with letter from the Securities’
kepada Bank No. DE/I/2023-0183 tanggal 6 Januari Administration Bureau to the Bank No. DE/I/2023-
2023 disebutkan bahwa data 2022 telah memenuhi 0183 dated January 6, 2023 stated that in 2022 the
persyaratan pengurangan tarif pajak sebesar 3%. Bank has met the requirement to the 3% lower tax
rate.
Perhitungan pajak penghasilan untuk tahun yang The income tax calculation for the year ended
berakhir pada tanggal 31 Desember 2023 akan December 31, 2023 will be basis in filling Annual
menjadi dasar dalam pengisian Surat Corporate Income Tax Return.
Pemberitahuan Tahunan (SPT) Pajak Penghasilan
Badan.
Laba kena pajak dan pajak penghasilan Bank untuk The Bank’s taxable income and corporate income
tahun fiskal 2022 telah sesuai dengan Surat tax for fiscal year 2022 are in accordance with the
Pemberitahuan (SPT) yang disampaikan oleh Bank Annual Corporate Income Tax Returns filed by the
ke Kantor Pelaporan Pajak. Bank to the Tax Service Office.
Pajak tangguhan Deferred tax
Aset dan liabilitas pajak tangguhan disesuaikan Deferred tax assets and liabilities have been
dengan tarif pajak yang berlaku pada periode ketika adjusted to the tax rates that are expected to apply
aset direalisasikan dan liabilitas diselesaikan at the period when the asset is realized or liability is
berdasarkan tarif pajak yang ditetapkan. settled, based on the tax rates that will be enacted.
Rincian dari aset dan liabilitas pajak tangguhan The details of the Bank’s deferred tax assets and
Bank adalah sebagai berikut: liabilities are as follows:
31 Desember/December 31, 2023
Dikreditkan
(dibebankan) ke
Dikreditkan penghasilan
(dibebankan) ke komprehensif lain/
laba rugi/ Credited (charged)
Saldo awal/ Credited to other
Beginning (charged) to comprehensive Saldo akhir/
balance profit or loss income Ending balance
Cadangan kerugian penurunan nilai kredit 42.081 43.613 - 85.694 Impairment losses on loans
Pencadangan atas karyawan - 4.597 - 4.597 Employee accrual
Penyusutan aset tetap (1.382) (371) - (1.753) Depreciation of fixed assets
Depreciation and interest expense of
Penyusutan dan beban bunga right-of-use assets
aset hak-guna dan liabilitas sewa 831 (463) - 368 and lease liabilities
Cadangan kerugian penurunan nilai selain kredit 9.325 347 - 9.672 Impairment losses other than loans
Rugi (laba) yang belum direalisasi atas Unrealized loss (gain) on decrease
penurunan (kenaikan) nilai efek 1.925 (16) (670) 1.239 (increase) in value of securities
Imbalan pasca kerja 4.322 683 324 5.329 Post-employment benefits
Aset pajak tangguhan - neto 57.102 48.390 (346) 105.146 Deferred tax assets - net
100
Page 508
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued)
Rincian dari aset dan liabilitas pajak tangguhan The details of the Bank’s deferred tax assets and
Bank adalah sebagai berikut (lanjutan): liabilities are as follows (continued):
31 Desember/December 31, 2022
Dikreditkan
(dibebankan) ke
Dikreditkan penghasilan
(dibebankan) ke komprehensif lain/
laba rugi/ Credited (charged)
Saldo awal/ Credited to other
Beginning (charged) to comprehensive Saldo akhir/
balance profit or loss income Ending balance
Penyusutan aset tetap (1.524) 142 - (1.382) Depreciation of fixed assets
Depreciation and interest expense of
Penyusutan dan beban bunga right-of-use assets
aset hak-guna dan liabilitas sewa 815 16 - 831 and lease liabilities
Cadangan kerugian penurunan nilai kredit 38.316 3.765 - 42.081 Impairment losses on loans
Cadangan kerugian penurunan nilai selain kredit 697 8.628 - 9.325 Impairment losses other than loans
Rugi (laba) yang belum direalisasi atas Unrealized loss (gain) on decrease
penurunan (kenaikan) nilai efek (592) 245 2.272 1.925 (increase) in value of securities
Imbalan pasca kerja 5.093 (884) 113 4.322 Post-employment benefits
Aset pajak tangguhan - neto 42.805 11.912 2.385 57.102 Deferred tax assets - net
Manajemen berkeyakinan bahwa aset pajak Management believes that the deferred tax assets
tangguhan dapat dipulihkan kembali melalui can be fully recovered through future taxable
penghasilan kena pajak di masa yang akan datang. income.
Rekonsiliasi antara beban pajak penghasilan - neto A reconciliation between the income tax expense -
dan hasil perkalian laba akuntansi sebelum pajak net and the amounts computed by applying the
dengan tarif pajak efektif yang berlaku adalah effective tax rates to profit before income tax is as
sebagai berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Laba sebelum pajak menurut Profit before income tax per statement
laporan laba rugi dan of profit or loss and
penghasilan komprehensif lain 128.784 57.424 other comprehensive income
Beban pajak (19%) 24.469 10.911 Tax expense (19%)
Pengaruh pajak atas perbedaan tetap 350 470 Tax effect on permanent differences
Beban pajak penghasilan - neto 24.819 11.381 Income tax expense - net
Perubahan Tarif Pajak Badan Changes in Corporate Tax Rate
Pada bulan Oktober 2021, Pemerintah Indonesia In October 2021, the Government of Indonesia
mengesahkan Undang-Undang No. 7 Tahun 2021 approved the Law No. 7 Year 2021 (“Law
(“UU No.7/2021”) tentang harmonisasi peraturan No.7/2021”) related to harmonisation of tax
perpajakan. Beberapa tujuan UU No.7/2021 adalah regulations. Some purposes of Law No.7/2021 are
untuk meningkatkan pertumbuhan perekonomian to increase sustainable economic growth and
yang berkelanjutan dan mendukung percepatan support the acceleration of economic recovery,
pemulihan ekonomi, mewujudkan sistem realize a tax system that is more just with legal
perpajakan yang lebih berkeadilan dan berkepastian certainty, implement administrative reforms,
hukum, melaksanakan reformasi administrasi, consolidated taxation policies, and expansion of the
kebijakan perpajakan yang konsolidatif, dan tax base, as well as increasing Taxpayer voluntary
perluasan basis pajak, serta meningkatkan compliance.
kepatuhan sukarela Wajib Pajak.
101
Page 509
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PAJAK PENGHASILAN (lanjutan) 26. INCOME TAX (continued)
Perubahan Tarif Pajak Badan (lanjutan) Changes in Corporate Tax Rate (continued)
Sejumlah perubahan peraturan perpajakan yang Some changes in tax regulations from the
terjadi dengan penerapan UU No.7/2021 antara lain implementation of Law No.7/2021, among others,
adalah sebagai berikut: are as follows:
a. Pemberlakuan tarif pajak penghasilan badan a. The application of the corporate income tax rate
menjadi 22% mulai Tahun Pajak 2022, dan to 22% starting from the 2022 Fiscal Year, and
Perusahaan Terbuka dalam negeri yang for domestic public listed companies that fulfill
memenuhi kriteria tertentu dapat memperoleh certain additional criteria will be eligible for a tax
tarif pajak sebesar 3% lebih rendah dari tarif rate which is lower by 3% from the above
pajak yang disebutkan di atas; mentioned tax rate;
b. Kenaikan tarif PPN dari 10% menjadi 11% yang b. VAT rate increase from 10% to 11% which will
mulai berlaku 1 April 2022, kemudian menjadi take effect on April 1, 2022, then to 12% which
12% yang mulai berlaku paling lambat pada will take effect no later than January 1, 2025;
tanggal 1 Januari 2025;
Perubahan tarif pajak diatur lebih lanjut pada Pasal The changes of tax rate was regulated further in
65 Peraturan Pemerintah Republik Indonesia No. 55 Article 65 Government Regulation of Republic of
Tahun 2022 tanggal 20 Desember 2022 tentang Indonesia No. 55 Year 2022 dated December 20,
Penurunan Tarif Pajak Penghasilan Bagi Wajib 2022 regarding Income Tax Rates Reduction for
Pajak Badan Dalam Negeri Yang Berbentuk Domestic Public Listed Entities, therefore the Bank
Perseroan Terbuka sehingga Bank dapat had acquired 3% lower tax rate as is stated in
memperoleh tarif sebesar 3% lebih rendah dari tarif Article 64.
sebagaimana dimaksud dalam Pasal 64.
27. LABA PER SAHAM 27. EARNINGS PER SHARE
Berikut ini adalah data yang digunakan untuk The computation of basic/diluted earnings per share
perhitungan laba per saham dasar yang attributable to the owners of the Bank is based on
diatribusikan kepada pemilik entitas induk: the following data:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Laba untuk perhitungan Earnings for computation of
per saham dasar: basic earnings per share:
Laba bersih 103.965 46.043 Net profit
Total saham (dalam angka penuh) Numbers of shares (in full amount)
Total rata-rata tertimbang saham Weighted average number of
biasa untuk perhitungan laba ordinary shares for computation of
per saham dasar/dilusian 20.724.421.761 16.251.927.818 basic/diluted earnings per share
Laba per lembar saham Earning per share
(nilai penuh) 5,0 2,8 (full amount)
102
Page 510
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. LIABILITAS IMBALAN KERJA 28. LIABILITIES FOR EMPLOYEE BENEFITS
Bank menyelenggarakan program pensiun imbalan The Bank established defined benefit pension plan
pasti untuk semua karyawan lokal. Program ini covering all the local permanent employees. This
memberikan imbalan pensiun berdasarkan plan provides pension benefits based on years of
penghasilan dasar pensiun dan masa kerja service and salaries of the employees.
karyawan.
2023
Liabilitas Beban imbalan
Imbalan kerja/ kerja karyawan/
Liabilities for Post-employment
Employee benefit benefit expense
Karyawan permanen 28.041 8.830 Permanent employees
Karyawan kontrak 541 541 Contract employees
Total 28.582 9.371 Total
Bank membukukan liabilitas imbalan kerja untuk The Bank made provision for employee benefits
karyawan sesuai dengan Undang-Undang Cipta liability for employees in accordance with Omnibus
Kerja No. 11 Tahun 2020 pada tanggal Law on Job Creation No. 11 Year 2020 as of
31 Desember 2023 dan 2022. Terdapat 257 dan 260 December 31, 2023 and 2022. There were 257 and
karyawan yang berhak atas imbalan pada tanggal 260 employees entitled to the benefits as of
31 Desember 2023 dan 2022 (tidak diaudit). December 31, 2023 and 2022, respectively
(unaudited).
Perhitungan imbalan pasca kerja dihitung oleh The cost of providing post-employment benefits is
aktuaris independen PT Padma Radya Aktuaria dan calculated by an independent actuary, PT Padma
Arya Bagiastra untuk tahun yang berakhir pada Radya Aktuaria and Arya Bagiastra for the years
tanggal 31 Desember 2023 dan 2022, dengan ended December 31, 2023 and 2022, respectively
menggunakan asumsi utama sebagai berikut: using the following key assumptions:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Usia pensiun normal 55 tahun/years 55 tahun/years Normal pension age
Tingkat diskonto 6,75% per tahun/per annum 6,80% per tahun/per annum Discount rate per annum
Tingkat kenaikan gaji 6,50% per tahun/per annum 6,50% per tahun/per annum Salary increment rate per annum
Tingkat cacat 5% dari TMI-IV-2019 5% dari TMI-IV-2019 Disability rate
Tingkat kematian TMI-IV-2019 TMI-IV-2019 Mortality rate
Tingkat pengunduran diri 10% untuk karyawan 10% untuk karyawan Resignation rate
dibawah 35 tahun dan dibawah 35 tahun dan
akan menurun secara linear akan menurun secara linear
sampai 0% pada usia 55 tahun/ sampai 0% pada usia 55 tahun/
10% for employees under 10% for employees under
age 35 and reducing linearly age 35 and reducing linearly
up to 0% at 55 years old up to 0% at 55 years old
Beban (pendapatan) imbalan pasca kerja yang The details of post-employment benefits expense
diakui di laporan laba rugi dan penghasilan (income) recognized in the statements of profit or
komprehensif lain adalah: loss and other comprehensive income are as
follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Diakui pada laba rugi Recognized in profit or loss
Biaya jasa kini 3.380 2.532 Current service cost
Bunga neto atas liabilitas 1.688 1.742 Interest cost
Biaya jasa lalu 2.617 (4.399) Margin deposits
Perubahan biaya jasa skema Estimated losses on commitments
manfaat sebelumnya 1.145 2.004 and contingencies
Total 8.830 1.879 Total
103
Page 511
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. LIABILITAS IMBALAN KERJA (lanjutan) 28. LIABILITIES FOR EMPLOYEE BENEFITS
(continued)
Mutasi nilai kini liabilitas imbalan pasti pada tahun Movements in the present value of the defined
berjalan adalah sebagai berikut: benefit obligation are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
2023 2022
Saldo awal 22.742 26.798 Beginning balance
Beban imbalan Employment benefits
pasca kerja 8.830 1.879 expense
Pengukuran kembali: Remeasurements:
Penyesuaian pengalaman 1.704 594 Expereince adjustment
Pembayaran manfaat (5.235) (6.529) Benefits paid
Total 28.041 22.742 Total
Tabel berikut menunjukan analisa sensitivitas nilai The tables below show the sensitivity analysis of
kini liabilitas imbalan kerja diasumsikan terdapat the present value of employee benefit obligation in
perubahan atas tingkat diskonto dan tingkat the assumed changes in the discount rate and
kenaikan upah (tidak diaudit): salary increment rate (unaudited):
31 Desember/December 31, 2023
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Nilai kini kewajiban Present value of
imbalan kerja karyawan 26.638 29.588 29.697 26.513 employee benefit obligation
Biaya jasa kini 3.199 3.582 3.629 3.154 Current service cost
31 Desember/December 31, 2022
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount rate Salary increment rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Nilai kini kewajiban Present value of
imbalan kerja karyawan 21.544 24.062 23.956 21.617 employee benefit obligation
Biaya jasa kini 2.373 2.709 2.696 2.382 Current service cost
Analisis sensitivitas yang disajikan di atas mungkin The sensitivity analysis presented above may not be
tidak mewakili perubahan yang sebenarnya dalam representative of the actual change in the defined
liabilitas imbalan pasti mengingat bahwa perubahan benefit obligation as it is unlikely that the change in
asumsi terjadinya tidak terisolasi satu sama lain assumptions would occur in isolation of one another
karena beberapa asumsi tersebut mungkin as some of the assumptions may be correlated.
berkorelasi.
Selanjutnya, dalam menyajikan analisis sensitivitas Furthermore, in presenting the above sensitivity
di atas, nilai kini liabilitas imbalan pasti dihitung analysis, the present value of the defined benefit
dengan menggunakan metode projected unit credit obligation has been calculated using the projected
pada akhir periode pelaporan, yang sama dengan unit credit method at the end of the reporting period,
yang diterapkan dalam menghitung liabilitas which is the same as that applied in calculating the
manfaat pasti yang diakui dalam laporan posisi defined benefit obligation recognized in the
keuangan. statement of financial position.
104
Page 512
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. LIABILITAS IMBALAN KERJA (lanjutan) 28. LIABILITIES FOR EMPLOYEE BENEFITS
(continued)
Tidak ada perubahan dalam metode dan asumsi There was no change in the methods and
yang digunakan dalam penyusunan analisis assumptions used in preparing the sensitivity
sensitivitas dari tahun sebelumnya. analysis from prior year.
Jatuh tempo dari liabilitas imbalan kerja pada The maturity of the benefits obligation as of
tanggal 31 Desember 2023 dan 2022 adalah December 31, 2023 and 2022 are as follows:
sebagai berikut: (tidak diaudit) (unaudited)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Antara 0 dan 2 tahun 2.366 5.386 Within the next 12 months
Antara 2 dan 5 tahun 2.692 6.909 Between 1 and 5 years
Antara 5 dan 10 tahun 9.208 6.807 Between 5 and 10 years
Di atas 10 tahun 13.775 3.640 Beyond 10 years
Total 28.041 22.742 Total
Durasi rata-rata liabilitas imbalan kerja pada The average duration of employees’ benefits
tanggal-tanggal 31 Desember 2023 and 2022 liability as of December 31, 2023 and 2021 are
adalah masing-masing 9,30 dan 13,75 tahun. 9.30 and 13.75 years, respectively.
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Element of transactions
PT Asuransi Dayin Mitra Tbk Entitas di bawah pengendalian Simpanan, biaya dibayar di muka dan
pemegang saham Bank/ beban asuransi/Deposits, prepaid
Entity under control of the expense, and insurance expense
shareholder of the Bank
PT Datindo Entrycom Entitas di bawah pengendalian Simpanan/Deposits
pemegang saham Bank/
Entity under control of the
shareholder of the Bank
PT Equity Development Investment Tbk Pemegang saham Bank/The Simpanan/Deposits
shareholder of the Bank
PT Equity Finance Indonesia Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima, dan
Entity under control of the pendapatan bunga/Loan, deposits,
shareholder of the Bank accrued interest receivable and
interest revenue
PT Equity Life Indonesia Entitas di bawah pengendalian Simpanan dan akumulasi dana program
pemegang saham Bank/ asuransi/Deposits and accumulated
Entity under control of the fund insurance program
shareholder of the Bank
PT Equity Sekuritas Indonesia Entitas di bawah pengendalian Simpanan/Deposits
pemegang saham Bank/
Entity under control of the
shareholder of the Bank
105
Page 513
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Element of transactions
PT Lumbung Sari Entitas di bawah pengendalian Simpanan/Deposits
pemegang saham Bank/
Entity under control of the
shareholder of the Bank
PT Medicom Prima Entitas di bawah pengendalian Simpanan/Deposits
pemegang saham Bank/
Entity under control of the
shareholder of the Bank
PT Ventura Investasi Prima Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima, dan
Entity under control of the pendapatan bunga/Loans, deposits,
shareholder of the Bank accrued interest receivable, and
interest revenue
PT Ventura Investasi Utama Entitas di bawah pengendalian Kredit, simpanan, pendapatan bunga
pemegang saham Bank/ yang masih akan diterima, dan
Entity under control of the pendapatan bunga/Loans, deposits,
shareholder of the Bank accrued interest receivable, and
interest revenue
Dewan Komisaris, Direksi, dan Manajemen Bank/The Bank’s Kredit, simpanan, pendapatan bunga
Kepala Divisi/Board of Commissioners management yang masih akan diterima, dan
Directors, and Division Heads beban bunga/Loans, deposits,
accrued interest receivable, and
interest expense
Laporan Posisi Keuangan Statement of Financial Position
a. Kredit - neto a. Loans - net
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Persentase/ Persentase/
Total Percentage Total Percentage
Aset Assets
Kredit (Catatan 10) Loans (Note 10)
PT Ventura Investasi Prima 12.340 0,13% 19.211 0,21% PT Ventura Investasi Prima
PT Ventura Investasi Utama 15.843 0,17% 18.043 0,20% PT Ventura Investasi Utama
PT Equity Finance Inonesia 1.263 0,01% 165 0,00% PT Equity Finance Indonesia
Manajemen kunci 4.997 0,05% 5.691 0,06% Key Management
Subtotal 34.443 0,36% 43.110 0,47% Subtotal
Cadangan kerugian Allowance for
penurunan nilai (80) - (27) - impairment losses
Neto 34.363 0,36% 43.083 0,47% Net
106
Page 514
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Laporan Posisi Keuangan (lanjutan) Statement of Financial Position (continued)
b. Aset lain-lain b. Other assets
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Persentase/ Persentase/
Total Percentage Total Percentage
Aset Assets
Aset lain-lain (Catatan 15) Other assets (Note 15)
Akumulasi dana program asuransi Accumulated fund insurance program
PT Equity Life Indonesia 15.095 0,16% 17.376 0,19% PT Equity Life Indonesia
Biaya dibayar dimuka Prepaid expense
PT Asuransi Dayin Mitra, Tbk 76 0,00% 193 0,00% PT Asuransi Dayin Mitra, Tbk
Pendapatan bunga yang masih Accrued interest
akan diterima receivable
PT Ventura Investasi Prima 36 0,00% - 0,00% PT Ventura Investasi Prima
PT Ventura Investasi Utama 21 0,00% 305 0,00% PT Ventura Investasi Utama
PT Equity Finance Indonesia 2 0,00% - 0,00% PT Equity Finance Indonesia
Manajemen kunci 4 0,00% 5 0,00% Key Management
Total 15.234 0,16% 17.879 0,19% Total
c. Simpanan c. Deposits
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Persentase/ Persentase/
Total Percentage Total Percentage
Liabilitas Liabilities
Simpanan (Catatan 16) Deposits (Note 16)
Giro Demand deposits
Entitas 3.392 0,06% 8.924 0,15% Entity
Manajemen kunci 2 0,00% 1 0,00% Key management
Subtotal 3.394 0,06% 8.925 0,15% Subtotal
Tabungan Savings deposits
Entitas 3.302 0,05% 3.977 0,07% Entity
Manajemen kunci 15.991 0,26% 5.152 0,09% Key management
Subtotal 19.293 0,31% 9.129 0,16% Subtotal
Deposito Time deposits
Entitas 31.240 0,51% 64.190 1,10% Entity
Manajemen kunci 15.444 0,25% 22.590 0,39% Key management
Subtotal 46.684 0,76% 86.780 1,49% Subtotal
Total 69.371 1,13% 104.834 1,80% Total
c. Liabilitas imbalan kerja c. Post-employment benefit obligation
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Persentase/ Persentase/
Total Percentage Total Percentage
Nilai kini kewajiban imbalan kerja Current value post-employment
Manajemen kunci 5.510 0,09% 5.151 0,09% Key management
Total 5.510 0,09% 5.151 0,09% Total
107
Page 515
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
29. SIFAT DAN TRANSAKSI PIHAK BERELASI 29. NATURE OF RELATIONSHIP AND
(lanjutan) TRANSACTIONS WITH RELATED PARTIES
(continued)
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain Comprehensive Income
a. Pendapatan bunga a. Interest income
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2023 2022
Persentase/ Persentase/
Total Percentage Total Percentage
Pendapatan Income
Pendapatan bunga Interest income
(Catatan 21) (Note 21)
PT Ventura Investasi PT Ventura
Utama 1.586 0,27% 1.824 0,42% Investasi Utama
PT Ventura Investasi Prima 1.451 0,24% 489 0,11% PT Ventura Investasi Prima
PT Equity Finance PT Equity Finance
Indonesia 357 0,06% 336 0,08% Indonesia
Manajemen kunci 74 0,01% 379 0,09% Key management
Total 3.468 0,58% 3.028 0,70% Total
b. Beban bunga b. Interest expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2023 2022
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban bunga Interest expense
(Catatan 22) (Note 22)
Entitas 881 0,63% 5.118 4,58% Entity
Manajemen kunci 564 0,40% 459 0,41% Key management
Total 1.445 1,03% 5.577 4,99% Total
c. Beban asuransi c. Insurance expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2023 2022
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban umum dan General and administrative
Administrasi (Catatan 24) expense (Note 24)
PT Asuransi Dayin Mitra 272 0,45% 308 0,54% PT Asuransi Dayin Mitra
d. Beban tenaga kerja c. Personnel expense
Tahun yang Berakhir pada Tanggal 31 Desember/Year Ended December 31,
2023 2022
Persentase/ Persentase/
Total Percentage Total Percentage
Beban Expense
Beban tenaga kerja (Catatan 25) Personnel expenses (Note 25)
Manajemen kunci 70.720 45,04% 38.345 36,65% Key management
108
Page 516
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30. KOMITMEN DAN KONTINJENSI 30. COMMITMENTS AND CONTINGENCIES
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada nasabah
yang belum digunakan 227.574 259.012 Unused facilities
L/C yang irrecoverable dan masih Outstanding irrecoverable
berjalan dalam rangka ekspor Letter of Credit (L/C)
dan impor 28.327 273 for export and import
Posisi penjualan spot Unsettled spot bought
yang masih berjalan 15.397 - transactions
Total Liabilitas Komitmen 271.298 259.285 Total commitment liabilities
Tagihan kontinjensi Contingent receivables
Pendapatan bunga dalam Interest income on
penyelesaian 38.557 34.038 non-performing assets
Liabilitas kontinjensi Contingent liabilities
Bank garansi 30.946 30.928 Bank guarantee
Liabilitas kontinjensi lainnya 3.505 4.291 Other contingent liabilities
Total Liabilitas Kontinjensi 34.451 35.219 Total Contingent Liabilities
Total Liabilitas
Kontinjensi - Neto 4.106 (1.181) Total Contingent Liabilities - Net
Lain-lain Others
Kredit hapus buku (Catatan 10) 318.743 314.973 Loan written-off (note 10)
Rekening administratif dalam valuta asing adalah Administrative account in foreign currencies are as
sebagai berikut: follows:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Mata uang Ekuivalen Mata uang Ekuivalen
asing/ dalam Rupiah/ asing/ dalam Rupiah/
Foreign Equivalent in Foreign Equivalent in
currencies*) Rupiah currencies*) Rupiah
Rekening administrative Administrative accounts
Pinjaman diberikan yang
belum digunakan USD 32.310 497 17.000 265 Unused facilities
Posisi penjualan spot yang Unsettled spot bought
masih berjalan USD 1.000.000 15.397 - - transactions
Total rekening administratif 15.894 265 Total administrative accounts
Jumlah liabilitas kontinjensi lainnya termasuk As of December 31, 2023 and 2022, total other
liabilitas kepada BBO (Bank Beku Operasi) dalam contingent liabilities include liabilities to BBO (Bank
bentuk giro sebesar Rp3.505 dan Rp4.089 masing- Beku Operasi) in the form of demand deposits
masing pada tanggal, 31 Desember 2023 dan 2022. amounted to Rp3,505 and Rp4,089, respectively.
109
Page 517
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. ASET DAN LIABILITAS MONETER DALAM MATA 31. MONETARY ASSETS AND LIABILITIES
UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Posisi aset dan liabilitas moneter dalam valuta asing The balances of monetary assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as follows:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Mata uang Ekuivalen Mata uang Ekuivalen
asing/ dalam Rupiah/ asing/ dalam Rupiah/
Foreign Equivalent in Foreign Equivalent in
currencies*) Rupiah currencies*) Rupiah
Aset Assets
Kas USD 32.310 497 17.000 265 Cash
SGD - - 350 4 Current account with
Giro pada Bank Indonesia USD 3.855.353 59.361 7.756.371 120.747 Bank Indonesia
Current account with
Giro pada bank lain USD 48.191.188 742.000 94.292.936 1.467.905 other banks
SGD 179.346 2.094 289.736 3.359
EUR 55.400 944 48.128 798
AUD 9.697 102 12.446 131
JPY 734.808 80 771.516 91
Efek-efek USD 23.646.758 364.089 30.189.795 469.980 Securities
Penempatan USD 16.000.000 246.352 - - Placement
Kredit Loans
Pihak ketiga USD 9.249.112 142.409 9.249.112 143.986 Third parties
Aset lain-lain USD 215.053 3.311 263.224 4.098 Other assets
Total aset 1.561.239 2.211.364 Total assets
Liabilitas Liabilities
Liabilitas segera USD 62.026 955 6.300.999 98.091 Immediate liabilities
JPY 2.500 - - -
EUR 5 - - -
SGD - - 55 1
Simpanan Deposits
Pihak berelasi USD 44.013 678 57.764 899 Related parties
Pihak ketiga USD 100.073.199 1.540.827 135.055.205 2.102.472 Third parties
Liabilitas lain-lain USD 147.555 2.272 37.863 589 Other liabilities
JPY 77.400 8 77.000 9
Total liabilitas 1.544.740 2.202.061 Total liabilities
Aset (Liabilitas) - neto 16.499 9.303 Assets (Liabilities) - net
*) Angka penuh *) Full amount
32. INFORMASI SEGMEN 32. SEGMENT INFORMATION
Bank melaporkan segmen operasi berdasarkan The Bank’s reported operating segment in
PSAK 5 berdasarkan produk dan jasa yang accordance with PSAK 5 based on products and
dikelompokkan dalam kategori sebagai berikut: services, with details as follows:
x Perbankan x Bank
Produk dan jasa atas transaksi dengan bank Products and services of transactions with other
lain. banks.
x Konsumer x Consumer
Produk dan jasa atas transaksi dengan Products and services of transactions with
nasabah. customers.
x Treasuri x Treasury
Produk dan jasa atas transaksi yang dilakukan Products and services on the transactions
pada divisi treasuri, selain transaksi yang made on the treasury division, other than
dilakukan dengan bank lain dan nasabah. transactions conducted with other banks and
customers.
x Lainnya x Others
Merupakan transaksi yang tidak dapat A transaction that cannot be grouped in the
dikelompokkan dalam kategori di atas. above categories.
110
Page 518
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. INFORMASI SEGMEN (lanjutan) 32. SEGMENT INFORMATION (continued)
Segmen Operasi Operating Segments
Informasi segmen operasi adalah sebagai berikut: The operating segment information is as follows:
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
As of December 31, 2023 and For the Year then Ended
Bank/ Konsumer/ Treasuri/ Lain-lain/
Banking Consumer Treasury Others Total
PENDAPATAN REVENUES
Pendapatan bunga 46.103 372.860 173.789 - 592.752 Interest revenues
Pendapatan operasional lainnya - 27.365 9.748 14.775 51.888 Other operating revenues
Total 46.103 400.225 183.537 14.775 644.640 Total
BEBAN EXPENSES
Beban bunga 72 140.640 113 10.208 151.033 Interest expenses
Beban operasional - 141.977 18 220.751 362.746 Operating expenses
Total 72 282.617 131 230.959 513.779 Total
Pendapatan/(beban) Non-operating
non operasional - - 2.764 (4.841) (2.077) income/(expenses)
Laba sebelum pajak 46.031 117.608 186.169 (221.024) 128.784 Profit before income tax
Laba bersih tahun berjalan 103.965 Net profit for the year
Keuntungan komprehensif lain 1.475 Other comprehensive loss
Total laba komprehensif 105.440 Total comprehensive income
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Kas - - - 43.763 43.763 Cash
Current account
Giro pada Bank Indonesia 450.009 - - - 450.009 with Bank Indonesia
Current account with
Giro pada bank lain - neto 745.211 - - - 745.211 other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 1.084.937 - - - 1.084.937 and other banks - net
Efek-efek - - 1.482.867 - 1.482.867 Securities
Efek yang dibeli dengan janji Securities purchased under
Dijual kembali - - 1.150.667 - 1.150.667 agreement to resell
Kredit - neto 4.137.955 - - 4.137.955 Loans - net
Tagihan akseptasi - - - - - Acceptance receivables
Aset tetap - neto - - - 61.547 61.547 Fixet assets - net
Aset hak-guna - neto - - - 18.937 18.937 Right-of-use assets - net
Aset takberwujud - neto - - - 11.447 11.447 Intangible assets - net
Aset pajak tangguhan - - - 105.146 105.146 Deffered tax assets
Aset lainnya 444 28.645 10.906 69.828 109.823 Other assets
Total Aset 2.280.601 4.166.600 2.644.440 310.668 9.402.309 Total Assets
LIABILITAS LIABILITIES
Simpanan - 5.992.039 - - 5.992.039 Deposits
Simpanan dari bank lain 2.238 - - - 2.238 Deposits from other banks
Liabilitas lainnya 6 20.699 - 143.125 163.830 Other liabilities
Total Liabilitas 2.244 6.012.738 - 143.125 6.158.107 Total Liabilities
Penyusutan dan amortisasi - - - 15.411 15.411 Depreciation and amortization
Beban kerugian penurunan nilai - 141.175 18 - 141.193 Provision for impairment losses
111
Page 519
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. INFORMASI SEGMEN (lanjutan) 32. SEGMENT INFORMATION (continued)
Segmen Operasi (lanjutan) Operating Segments (continued)
Informasi segmen operasi adalah sebagai berikut The operating segment information is as follows
(lanjutan): (continued):
Tanggal 31 Desember 2022 dan untuk Tahun yang Berakhir pada Tanggal Tersebut/
As of December 31, 2022 and For the Year then Ended
Bank/ Konsumer/ Treasuri/ Lain-lain/
Banking Consumer Treasury Others Total
PENDAPATAN REVENUES
Pendapatan bunga 40.925 261.028 131.460 - 433.413 Interest revenues
Pendapatan operasional lainnya - 21.703 10.260 11.259 43.222 Other operating revenues
Total 40.925 282.731 141.720 11.259 476.635 Total
BEBAN EXPENSES
Beban bunga 71 111.609 11 16.131 127.822 Interest expenses
Beban operasional - 120.120 - 165.020 285.140 Operating expenses
Total 71 231.729 11 181.151 412.962 Total
Pendapatan/(beban) Non-operating
non operasional - - 50 (6.299) (6.249) income/(expenses)
Laba sebelum pajak 40.854 51.002 141.759 (176.191) 57.424 Profit before income tax
Laba bersih tahun berjalan 46.043 Net profit for the year
Kerugian komprehensif lain (10.171) Other comprehensive loss
Total laba komprehensif 35.872 Total comprehensive income
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Kas - - - 61.990 61.990 Cash
Current account
Giro pada Bank Indonesia 720.307 - - - 720.307 with Bank Indonesia
Current account with
Giro pada bank lain - neto 1.471.582 - - - 1.471.582 other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 1.174.733 - - - 1.174.733 and other banks - net
Efek-efek - - 1.651.080 - 1.651.080 Securities
Efek yang dibeli dengan janji Securities purchased under
dijual kembali - - 766.672 - 766.672 agreement to resell
Kredit - neto - 2.850.562 - - 2.850.562 Loans - net
Tagihan akseptasi - 12.213 - - 12.213 Acceptance receivables
Aset tetap - neto - - - 60.389 60.389 Fixet assets - net
Aset hak-guna - neto - - - 22.354 22.354 Right-of-use assets - net
Aset takberwujud - neto - - - 11.674 11.674 Intangible assets - net
Aset pajak tangguhan - - - 57.102 57.102 Deffered tax assets
Aset lainnya 7 17.198 11.600 78.669 107.474 Other assets
Total Aset 3.366.629 2.879.973 2.429.352 292.178 8.968.132 Total Assets
LIABILITAS LIABILITIES
Simpanan - 5.622.951 - - 5.622.951 Deposits
Simpanan dari bank lain 2.425 - - - 2.425 Deposits from other banks
Liabilitas lainnya 12.220 116.602 - 75.172 203.994 Other liabilities
Total Liabilitas 14.645 5.739.553 - 75.172 5.829.370 Total Liabilities
Penyusutan dan amortisasi - - - 14.118 14.118 Depreciation and amortization
Beban kerugian penurunan nilai - 119.183 - - 119.183 Provision for impairment losses
112
Page 520
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. JAMINAN PEMERINTAH TERHADAP LIABILITAS 33. GOVERNMENT GUARANTEE ON OBLIGATIONS
BANK UMUM OF PRIVATE BANKS
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on “Lembaga Penjamin Simpanan”
Simpanan No. 1/PLPS/2005 pada tanggal Regulation No. 1/PLPS/2005 dated September 26,
26 September 2005 tentang Program Penjaminan 2005 regarding Deposit Guarantee Program,
Simpanan yang menyatakan bahwa sejak tanggal starting September 22, 2005 the “Lembaga
22 September 2005, Lembaga Penjamin Simpanan Penjamin Simpanan” will guarantee bank deposits
menjamin simpanan yang meliputi giro, deposito including demand deposits, time deposits, certificate
berjangka, sertifikat deposito, tabungan, dan/atau of deposits, savings deposit, and other forms of
bentuk lain yang dipersamakan dengan itu yang deposits, including deposits from other banks.
merupakan simpanan yang berasal dari masyarakat
termasuk yang berasal dari bank lain.
Berdasarkan Peraturan Pemerintah Republik In accordance with Government Regulation No. 66
Indonesia No. 66 tahun 2008 tanggal 13 Oktober of 2008 dated October 13, 2008, starting from
2008, yang menyatakan bahwa sejak tanggal October 13, 2008 the “Lembaga Penjamin
13 Oktober 2008 besaran nilai simpanan yang Simpanan” will guarantee deposits of each
dijamin Lembaga Penjamin Simpanan untuk setiap customer in a bank to a maximum of Rp2,000
nasabah pada satu bank yang semula maksimal million, previously set at a maximum of
Rp100 juta diubah menjadi maksimal Rp2.000 juta. Rp100 million.
Beban premi penjaminan Pemerintah yang dibayar The Government guarantee premium paid for the
selama tahun-tahun yang berakhir pada tanggal years ended December 31, 2023 and 2022
31 Desember 2023 dan 2022 masing-masing amounted to Rp10,208 and Rp16,130, respectively.
sebesar Rp10.208 dan Rp16.130.
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS AND LIABILITIES
Tabel berikut menunjukkan nilai tercatat dan The following table shows the carrying amount and
estimasi nilai wajar aset dan liabilitas keuangan estimated fair values of the Bank's financial assets
Bank pada tanggal 31 Desember 2023 dan 2022: and liabilities as of December 31, 2023 and 2022:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying amount Fair value Carrying amount Fair value
Aset keuangan Financial assets
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain income
Efek-efek 665.085 665.102 464.689 464.689 Securities
Nilai wajar melalui Fair value through
Laba rugi profit or loss
Efek-efek 15.993 15.993 293 293 Securities
Biaya perolehan
diamortisasi Amortized cost
Efek-efek 801.772 783.888 1.186.098 1.161.230 Securities
Kredit 4.137.955 4.137.955 2.850.562 2.850.562 Loans
Kas 43.763 43.763 61.990 61.990 Cash
Giro pada Current accounts with
Bank Indonesia 450.009 450.009 720.307 720.307 Bank Indonesia
Giro pada Current accounts with
bank lain 745.211 745.311 1.471.582 1.472.360 other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 1.084.937 1.085.274 1.174.733 1.174.749 and other banks
Efek-efek yang Securities purchased
dibeli dengan janji under agreements
untuk dijual kembali 1.150.667 1.150.667 766.672 766.672 to resell
Tagihan akseptasi - - 12.213 12.213 Acceptance receivables
Aset lain-lain 58.500 58.800 47.625 47.625 Other assets
Total aset keuangan 9.153.892 9.136.762 8.756.764 8.732.690 Total financial assets
113
Page 521
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
Tabel berikut menunjukkan nilai tercatat dan The following table shows the carrying amount and
estimasi nilai wajar aset dan liabilitas keuangan estimated fair values of the Bank's financial assets
Bank pada tanggal 31 Desember 2023 dan 2022: and liabilities as of December 31, 2023 and 2022:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying amount Fair value Carrying amount Fair value
Liabilitas Keuangan Financial liabilities
Liabilitas yang diukur Financial liabilities
menggunakan biaya
perolehan diamortisasi
Liabilitas segera 11.873 11.873 111.586 111.586 Obligations due immediately
Simpanan 5.992.039 5.992.039 5.622.951 5.622.951 Deposits
Simpanan dari bank lain 2.238 2.238 2.425 2.425 Deposits from other banks
Kewajiban akseptasi - - 12.215 12.215 Acceptance liabilities
Liabilitas lain 32.387 32.387 32.746 32.746 Other liabilities
Total liabilitas keuangan 6.038.537 6.038.537 5.781.923 5.781.923 Total financial liabilities
Teknik penilaian dan asumsi yang diterapkan untuk Valuation techniques and assumptions applied for
tujuan pengukuran nilai wajar the purpose of measuring fair value
Nilai wajar aset keuangan dan non-keuangan, dan The fair value of financial and non-financial assets
liabilitas keuangan ditentukan sebagai berikut: and financial liabilities are determined as follows:
- Manajemen menganggap bahwa nilai tercatat - Management considers that the carrying
kas, giro pada Bank Indonesia, giro pada bank amount of cash, current accounts with Bank
lain, penempatan pada Bank Indonesia dan Indonesia, current accounts with other banks,
bank lain, efek-efek, efek yang dibeli dengan placements with Bank Indonesia and other
janji dijual kembali dan tagihan akseptasi, banks, securities, securities purchased under
kewajiban akseptasi, liabilitas segera, agreement to resell, loans, acceptance
simpanan dan simpanan bank lain dengan suku receivable, acceptance liabilities, deposits,
bunga tetap yang diakui dalam laporan deposits from other banks with fixed interest
keuangan mendekati nilai wajarnya karena recognized in the financial statements
jatuh tempo dalam jangka pendek atau yang approximate their fair values either because of
memiliki tingkat suku bunga pasar. their short-term maturities or they carry market
rates of interest.
- Portofolio kredit Bank secara umum terdiri dari - Generally, the Bank’s portfolio consists of loans
kredit yang diberikan dengan suku bunga with floating and fixed interest rates. Loans are
mengambang dan suku bunga tetap. Kredit stated at carrying amount. The fair value of
yang diberikan dinyatakan berdasarkan jumlah loans represents the discounted amount of
nilai tercatat. Nilai wajar dari kredit yang estimated future cash flows expected to be
diberikan menunjukkan nilai diskon dari received by the Bank. The estimated future
perkiraan arus kas masa depan yang cash flows is discounted using the current
diharapkan akan diterima oleh Bank. Perkiraan market rates to determine its fair value.
arus kas ini didiskontokan dengan
menggunakan suku bunga pasar untuk
menentukan nilai wajar.
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan: instruments:
- Tingkat 1 - nilai wajar efek-efek dengan syarat - Level 1 - fair value of securities with standard
dan kondisi standar dan diperdagangkan di terms and conditions and traded on active
pasar aktif ditentukan dengan mengacu pada markets are determined with reference to
kuotasi harga pasar. quoted market prices.
114
Page 522
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan (lanjutan): instruments (continued):
- Tingkat 2 - Nilai wajar aset keuangan dan - Level 2 - Fair value of other financial assets and
liabilitas keuangan lainnya (tidak termasuk yang financial liabilities (excluding those described
dijelaskan di atas) ditentukan sesuai dengan above) are determined in accordance with
model penentuan harga yang berlaku umum generally accepted pricing models on
berdasarkan analisis discounted cash flow discounted cash flow analysis using prices from
menggunakan harga dari transaksi pasar yang observable current market transactions and
dapat diamati saat ini dan kutipan dealer untuk dealer quotes for similar instruments.
instrumen sejenis.
- Tingkat 3 - Nilai wajar aset tetap ditentukan - Level 3 - Fair value of fixed assets was
antara lain dengan menggunakan pendekatan determined based on market approach that
pasar yang mempertimbangkan harga yang considers current market value from identical or
baru terjadi di pasar dari transaksi aset yang comparable assets transaction, income
identik atau sebanding, pendekatan approach that considers the value of income
pendapatan yang mempertimbangkan that generates by the assets during its useful
pendapatan yang akan dihasilkan aset selama life and calculating the value through
masa manfaatnya dan menghitung nilai melalui capitalization. Capitalization is conversion
proses kapitalisasi. Kapitalisasi merupakan process from revenue into equity through
konversi pendapatan menjadi sejumlah modal appropriate discount rate, also cost approach
dengan menggunakan tingkat diskonto yang that is based on cost principal that will be paid
sesuai, serta pendekatan biaya yang by the buyer in the market for the assets that
berdasarkan prinsip harga yang akan valued less than its cost to buy or to build the
dibayarkan pembeli di pasar untuk aset yang comparable assets, except for unfair timing
akan dinilai, tidak lebih dari biaya untuk factor, inconvenience, risk or other factors.
membeli atau membangun untuk aset yang
setara, kecuali ada faktor waktu yang tidak
wajar, ketidaknyamanan, risiko atau faktor
lainnya.
Tabel berikut ini memberikan analisis dari nilai wajar The following table provides an analysis of fair
dari aset dan liabilitas yang dikelompokkan ke level values of the assets and liabilities, grouped into
1 sampai 3 didasarkan pada sejauh mana nilai wajar levels 1 to 3 based on the degree to which the fair
diamati: value is observable:
31 Desember/December 31, 2023
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 15.993 - - 15.993 Securities
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain other comprehensive income
Efek-efek 665.102 - - 665.102 Securities
Diukur pada biaya perolehan
diamortisasi At amortized cost
Efek-efek 783.888 - - 783.888 Securities
Kredit - - 4.137.955 4.137.955 Loans
Subtotal 1.464.983 - 4.137.955 5.602.938 Subtotal
Aset non-keuangan Non-financial assets
Aset tetap Fixed assets
Tanah - 35.470 - 35.470 Land
Bangunan - 27.583 - 27.583 Building
Subtotal - 63.053 - 63.053 Subtotal
Total aset 1.464.983 63.053 4.137.955 5.665.991 Total assets
115
Page 523
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. KLASIFIKASI DAN NILAI WAJAR ATAS ASET 34. CLASSIFICATION AND FAIR VALUE OF ASSETS
DAN LIABILITAS (lanjutan) AND LIABILITIES (continued)
Tabel berikut ini memberikan analisis dari nilai wajar The following table provides an analysis of fair
dari aset dan liabilitas yang dikelompokkan ke level values of the assets and liabilities, grouped into
1 sampai 3 didasarkan pada sejauh mana nilai wajar levels 1 to 3 based on the degree to which the fair
diamati. (lanjutan) value is observable. (continued)
31 Desember/December 31, 2022
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset keuangan Financial assets
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 293 - - 293 Securities
Diukur pada nilai wajar melalui Measured at fair value through
penghasilan komprehensif lain other comprehensive income
Efek-efek 464.689 - - 464.689 Securities
Diukur pada biaya perolehan
diamortisasi At amortized cost
Efek-efek 1.161.230 - - 1.161.230 Securities
Kredit - - 2.850.562 2.850.562 Loans
Subtotal 1.626.212 - 2.850.562 4.476.774 Subtotal
Aset non-keuangan Non-financial assets
Aset tetap Fixed assets
Tanah - 35.470 - 35.470 Land
Bangunan - 27.244 - 27.244 Building
Subtotal - 62.714 - 62.714 Subtotal
Total aset 1.626.212 62.714 2.850.562 4.539.488 Total assets
35. INFORMASI LAINNYA 35. OTHER INFORMATION
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio
Kewajiban Penyediaan Modal Minimum Capital Adequacy Ratio (CAR) on December
(KPMM) pada tanggal 31 Desember 2023, dan 31, 2023, December 31, 2022 is calculated
2022 dihitung berdasarkan Peraturan Otoritas based on Financial Services Authority
Jasa Keuangan (POJK) No. 11/POJK.03/2016 Regulation (POJK) No. 11/POJK.03/2016
tanggal 26 Januari 2016 yang diaddendum dated January 26, 2016 which has been
sebanyak 2 (dua) kali dengan POJK amended 2 (two) times with POJK
No. 34/POJK.03/2016 tanggal 22 September No. 34/POJK.03/2016 September 22, 2016 and
2016 dan POJK No. 27/POJK.03.2022 tanggal POJK No. 27/POJK.03.2022 dated December
26 Desember 2022. tentang Kewajiban 26, 2022 regarding Capital Adequacy Ratio
Penyediaan Modal Minimum (KPMM) Bank (CAR of General Banks which regulates the
Umum yang mengatur tambahan modal establishment of additional minimum capital
minimum sesuai profil risiko yang berfungsi based on risk profile which serves as
sebagai penyangga (buffer) yaitu Capital a buffer namely Capital Conservation Buffer
Conservation Buffer, Countercyclical Buffer dan Countercyclical Buffer and Capital Surcharge
Capital Surcharge untuk Domestic for Domestic Systemically Important Bank.
Systematically Important Bank.
Berdasarkan profil risiko Bank masing-masing Based on the Bank’s risk profile, which is level
per tanggal 31 Desember 2023 dan 2022, yaitu 2 (two), respectively, as of December 31, 2023
peringkat 2 (dua), maka Kewajiban Penyediaan and 2022, the minimum Capital Adequacy Ratio
Modal Minimum per 31 Desember 2023 dan as of December 31, 2023 and 2022 is set to 9%
2022 ditetapkan masing masing sebesar 9% to less than 10%.
sampai dengan kurang dari 10%.
116
Page 524
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio (continued)
(lanjutan)
Rasio Kewajiban Penyediaan Modal Minimum The Bank’s Capital Adequacy Ratio (CAR)
(KPMM) Bank dengan memperhitungkan risiko considering credit risk, operational risk and
kredit, risiko operasional dan risiko pasar pada market risk as of December 31, 2023 and 2022
tanggal 31 Desember 2023 dan 2022, masing- are as follows:
masing sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Modal Inti (Tier 1) Core Core capital (Tier 1)
Modal inti utama (CET-1) 3.103.747 3.068.532 Prime core capital (CET-1)
Modal inti tambahan (AT-1) - - Additional core capital (AT 1)
Total modal inti 3.103.747 3.068.532 Total core capital
Modal pelengkap (Tier 2) 37.662 31.389 Total core capital
Total modal 3.141.409 3.099.921 Total capital
Aset Tertimbang Menurut
Risiko (ATMR) Risk Weighted Assets (RWA)
ATMR untuk risiko kredit 3.012.925 2.511.090 RWA for credit risk
ATMR untuk risiko pasar 10.102 8.463 RWA for market risk
ATMR untuk risiko operasional 305.519 402.041 RWA for operational risk
Total ATMR 3.328.546 2.921.594 Total risk weighted assets
Rasio KPMM CAR ratio
Rasio CET 1 93,25% 105,03% Ratio CET 1
Rasio Tier 1 93,25% 105,03% Ratio Tier 1
Rasio Tier 2 1,13% 1,07% Ratio Tier 2
Rasio total 94,38% 106,10% Total ratio
Rasio Minimum Tier 1 6,00% 6,00% Minimum Ratio Tier 1
Rasio Minimum CET 1 4,50% 4,50% Minimum Ratio CET 1
KPMM minimum berdasarkan Minimum CAR based on
profil risiko 9,00% - < 10,00% 9,00% - < 10,00% risk profile
Pada tanggal 31 Desember 2023 dan 2022, On December 31, 2023 and 2022, the Bank has
Bank telah memenuhi rasio sesuai yang complied with required ratio set by Bank
disyaratkan oleh Bank Indonesia untuk rasio Indonesia for capital adequacy ratio.
kecukupan modal.
i. Rasio ATMR untuk risiko kredit dihitung i. Risk weighted assets ratio for credit risk is
berdasarkan Surat Edaran Otoritas Jasa calculated based on Circular Letter from
Keuangan (OJK) No. 24/SEOJK.03/2021 Financial Service Authority (OJK)
tanggal 7 Oktober 2021. No. 24/SEOJK.03/2021 dated October 7,
2021.
ii. Rasio ATMR untuk risiko pasar dihitung ii. Risk weighted assets ratio for market risk
berdasarkan Surat Edaran Otoritas Jasa is calculated based on Circular Letter
Keuangan (OJK) No.38/SEOJK.03/2016 from Financial Service Authority
tanggal 8 September 2016. (OJK) No. 38/SEOJK.03/2016 dated
September 8, 2016.
iii. Rasio ATMR untuk risiko operasional iii. Risk weighted assets ratio for operational
dihitung berdasarkan Surat Edaran risk is calculated based on Circular Letter
Otoritas Jasa Keuangan from Financial Service Authority
No. 6/SEOJK.03/2020 tanggal 29 April (OJK) No. 6/SEOJK.03/2020 dated
2020. April 29, 2020.
117
Page 525
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INFORMASI LAINNYA (lanjutan) 35. OTHER INFORMATION (continued)
b. Rasio aset produktif yang diklasifikasikan b. The ratios of classified earning assets to total
terhadap total aset produktif pada tanggal earning assets as of December 31, 2023 and
31 Desember 2023 dan 2022 masing-masing 2022 are 1.84% and 1.48%, respectively.
adalah sebesar 1,84% dan 1,48%.
36. MANAJEMEN RISIKO 36. RISK MANAGEMENT
Manajemen Bank menyadari sepenuhnya bahwa The Bank’s management is fully aware that risk is
risiko adalah bagian dari sifat bisnis bank. Oleh an intrinsic aspect of the banking business.
karena itu, dalam setiap pengambilan keputusan Therefore, for all decisions made and in all banking
maupun proses aktivitas perbankan, Bank activity processes, the Bank always maintains its
senantiasa berpijak pada kebijakan yang berbasis position on risk-based policies.
risiko.
Manajemen percaya bahwa seluruh kebijakan risiko Management believes that all risk policies
Bank mengikuti dan patuh pada Peraturan Bank maintained by the Bank are consistent and comply
Indonesia dan Otoritas Jasa Keuangan (OJK) with Bank Indonesia and Financial Service Authority
sebagai ketentuan baku dan persyaratan minimal (OJK) Regulations, as a standard provision and
agar dapat menjalankan aktivitas bisnis yang minimum requirement to run its business activities
terbaik. properly.
Kebijakan risiko ditetapkan berdasarkan risk Risk policies are established based on the Bank’s
appetite Bank dengan mempertimbangkan terhadap risk appetite after considering the Bank’s strength,
kekuatan, kemampuan dan kapasitas permodalan capability and capacity of capital.
yang dimiliki Bank.
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on the regulations of the Financial Services
Nomor 18/POJK.03/2016 tentang Penerapan Authority Number 18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, Bank Implementation of Risk Management for
menerapkan Manajemen Risiko dengan mencakup Commercial Bank, the Bank implements Risk
8 jenis risiko yang melekat pada kegiatan usaha Management by covering 8 types of risks inherent in
Bank, terdiri dari Risiko Kredit, Risiko Likuiditas the Bank’s business activities, consist of Credit Risk,
Risiko Pasar, Risiko Operasional, Risiko Kepatuhan, Liquidity Risk, Market Risk, Operational Risk,
Risiko Stratejik, Risiko Hukum dan Risiko Reputasi. Compliance Risk, Strategic Risk, Legal Risk and
Reputation Risk.
Risiko Kredit Credit Risk
Manajemen Risiko Kredit Credit Risk Management
Dalam upaya penerapan manajemen risiko kredit, In its effort to apply credit risk management, the
Bank melakukan kajian terhadap kebijakan dan Bank reviews its credit policies and guidelines in
pedoman perkreditan guna meningkatkan sistem order to enhance credit risk control system.
pengendalian risiko kredit.
Hingga tahun 2023, Bank telah melakukan Until 2023, the Bank has updated and
pengkinian (update) dan penambahan terhadap supplemented its credit policies and guidelines.
kebijakan pedoman dan prosedur perkreditan.
Penerapan pengendalian internal pada aktivitas Internal control in landing activities is applied by
perkreditan diterapkan dengan penetapan limit risiko determination of the risk appetite, risk tolerance and
baik itu risk appetitte, risk tolerance maupun limit credit approval authority limit.
kewenangan persetujuan kredit.
118
Page 526
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
Untuk debitur yang masuk dalam 15 (lima belas) The 15 (fifteen) largest core debtors are also
debitur inti terbesar juga dilakukan kajian secara reviewed independently by Risk Management
independen oleh Satuan Kerja Manajemen Risiko. Working Unit. Review is also performed on credit
Kajian juga dilakukan atas konsentrasi kredit baik concentration, both of portfolio and business sector
berdasarkan portofolio kredit maupun bidang financed.
(sektor) usaha yang dibiayai.
Guna meningkatkan pengendalian risiko, Bank terus As part of its risk management, the Bank continues
mengembangkan sistem informasi manajemen to develop a credit risk management information
risiko kredit dan sistem aplikasi perkreditan (LnApp), system and credit application system (LnApp), so
sehingga pengelolaan aktivitas perkreditan dapat that the management of credit activities is effective
dilaksanakan secara efektif dan efisien serta sesuai and efficient and in accordance with the applicable
dengan prosedur yang berlaku. procedures.
Penilaian Profil Risiko Kredit Assessment of Credit Risk Profile
Hasil penilaian risiko inheren atas risiko kredit Bank The result of the Bank’s inherent risk assessment on
secara komposit posisi tanggal 31 Desember 2023 the composite credit risk of position date December
dan 2022 seperti yang dilaporkan kepada Otoritas 31, 2023 and 2022 as reported to Financial Service
Jasa Keuangan (OJK) masing-masing berada pada Authority (OJK) is at Low to Moderate level,
level Low to Moderate sedangkan untuk Kualitas respectively while the Quality of Risk Management
Penerapan Manajemen Risiko (KPMR) berada pada Application (KPMR) is at the Satisfactory level.
level Satisfactory.
Berikut ini adalah tabel dari eksposur maksimum The tables below show maximum exposure to credit
terhadap risiko kredit, analisis risiko konsentrasi risk, credit risk concentration analysis, and credit
kredit dan konsentrasi kredit berdasarkan jenis concentration by type of debtors:
debitur:
i. Eksposur maksimum terhadap risiko kredit i. Maximum exposure to credit risk (net of
(secara bersih dari cadangan kerugian allowance for impairment losses).
penurunan nilai).
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Laporan posisi keuangan: Statements of financial position:
Current account with
Giro pada Bank Indonesia 450.009 720.307 Bank Indonesia
Current account with
Giro pada bank lain 745.211 1.471.582 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 1.084.937 1.174.733 Indonesia and other banks
Efek-efek 1.482.867 1.651.080 Securities
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 1.150.667 766.672 agreement to resell
Kredit 4.137.955 2.850.562 Loans
Tagihan akseptasi - 12.213 Acceptance receivables
Aset lain-lain 58.500 47.625 Other assets
Subtotal 9.110.146 8.694.774 Subtotal
119
Page 527
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
Berikut ini adalah tabel dari eksposur maksimum The tables below show maximum exposure to credit
terhadap risiko kredit, analisis risiko konsentrasi risk, credit risk concentration analysis, and credit
kredit dan konsentrasi kredit berdasarkan jenis concentration by type of debtors (continued):
debitur (lanjutan):
i. Eksposur maksimum terhadap risiko kredit i. Maximum exposure to credit risk (net of
(secara bersih dari cadangan kerugian allowance for impairment losses). (continued)
penurunan nilai). (lanjutan)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Commitments and
Komitmen dan Kontijensi: Contingencies:
Fasilitas kredit kepada
nasabah yang belum
digunakan 227.167 258.719 Unused facilities
L/C yang irrevocable dan masih
berjalan dalam rangka
ekspor dan impor 28.310 269 Irrevocable L/C
Bank garansi 30.898 30.903 Bank guarantee
Subtotal 286.375 289.891 Subtotal
Total 9.396.521 8.984.665 Total
ii. Analisis risiko konsentrasi kredit ii. Analysis of credit risk concentration
Tabel berikut menyajikan konsentrasi kredit The following table presents the credit
berdasarkan jenis kredit yang diberikan (secara concentration for loans by type of loans (gross
bruto dari cadangan kerugian penurunan nilai): of allowance for impairment loses):
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Total % Stage 1 Stage 2 Stage 3 Total %
Modal kerja 2.778.013 214.393 48.400 3.040.806 70,13% 1.878.156 128.798 50.786 2.057.740 70.64% Working capital
Investasi 548.430 279.015 7.799 835.244 19,27% 583.204 3.957 7.798 594.959 20.43% Investment
Konsumsi 435.174 10.142 14.406 459.722 10,60% 252.458 7.583 53 260.094 8.93% Consumer
Total 3.761.617 503.550 70.605 4.335.772 100% 2.713.818 140.338 58.637 2.912.793 100,00% Total
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Total % Stage 1 Stage 2 Stage 3 Total %
Industri pengolahan 1.092.823 266.800 3.317 1.362.940 31,44% 564.778 100.122 455 665.355 22,84% Processing industry
Pertambangan dan
penggalian 600.938 6 - 600.944 13,86% 368.575 - - 368.576 12,65% Mining and quarrying
Wholesale and
Perdagangan besar dan retail trade
eceran, reparasi dan car and motorcycle
perawatan mobil dan repair and
sepeda motor 420.890 20.618 28.885 470.393 10,85% 383.594 35.755 58.108 477.456 16,39% maintenance
Rumah tangga 423.976 9.284 14.406 447.666 10,33% 258.988 1.054 52 260.094 8,93% Household
Aktivitas keuangan dan Financial and
asuransi 343.697 - - 343.697 7,93% 395.565 - - 395.565 13,58% insurance activities
Konstruksi 294.879 - - 294.879 6,80% 13.965 - - 13.965 0,48% Construction
Real estat 170.018 100.313 17.565 287.896 6,64% 312.495 - - 312.495 10,73% Real-estate
Pertanian, kehutanan, dan Agriculture, foresty,
perikanan 146.795 22.888 5.619 175.302 4,04% 130.194 - - 130.194 4,47% and fishery
Pengangkutan dan Transportation and
pergudangan 148.686 3.566 - 152.252 3,51% 41.476 3.395 - 44.871 1,54% warehousing
Penyediaan akomodasi Accommodation of
makan dan minum 27.500 59.303 - 86.803 2,00% 100.472 - - 100.472 3,45% food and beverage
Aktivitas penyewaan dan Rental and leasing
Sewa guna usaha s activities without
Tanpa hak opsi, option rights,
Ketenagakerjaan, agen employment, travel
Perjalanan dan penunjang agents and other
Usaha lainnya 17.884 19.782 142 37.808 0,87% 30.125 5 19 30.149 1,04% business support
120
Page 528
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
ii. Analisis risiko konsentrasi kredit (lanjutan) ii. Analysis of credit risk concentration (continued)
Tabel berikut menyajikan konsentrasi kredit The following table presents the credit
berdasarkan jenis kredit yang diberikan (secara concentration for loans by type of loans (gross
bruto dari cadangan kerugian penurunan nilai) of allowance for impairment loses) (continued):
(lanjutan):
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Total % Stage 1 Stage 2 Stage 3 Total %
Information and
Informasi dan komunikasi 30.529 - - 30.529 0,70% 82.236 - - 82.236 2,82% communication
Aktivitas jasa lainnya 24.400 104 635 25.139 0,58% 20.091 - - 20.091 0,69% Other service activities
Not other business
Bukan lapangan usaha lainnya 11.198 858 - 12.056 0,28% 208 - - 208 0,01% fields
Water management,
wastewater
Pengelolaan air, pengelolaan management, waste
air limbah, pengelolaan dan management and
dan daur ulang sampah, recycling and
dan aktivitas remediasi 2.947 28 36 3.011 0,07% 2.609 7 3 2.619 0,09% remediation activities
Household activities as
Aktivitas rumah tangga an employer, activities
sebagai pemberi kerja, that produce goods
aktivitas yang menghasilkan and services by
barang dan jasa oleh rumah households that are
tangga yang digunakan untuk used to meet their
memenuhi kebutuhan sendiri 2.780 - - 2.780 0,06% 118 - - 118 0,01% own needs
Aktivitas kesehatan manusia Human health activities
dan aktivitas sosial 1.270 - - 1.270 0,03% 6.766 - - 6.766 0,23% and social activites
Government
Administrasi pemerintahaan, administration,
pertahanan dan jaminan and mandatory
sosial 318 - - 318 0,01% 841 - - 841 0,03% defense social security
Pendidikan 45 - - 45 0,00% 521 - - 521 0,02% Education
Aktivitas professional, Professional, scientific
ilmiah dan teknis 44 - - 44 0,00% 85 - - 85 0,00% and technical activities
Procurement of
Pengadaan listrik, gas, electricity, gas,
uap/air panas dan steam/hot water and
udara dingin - - - - 0,00% 116 - - 116 0,00% cold air
Total 3.761.617 503.550 70.605 4.335.772 100,00% 2.713.818 140.338 58.637 2.912.793 100,00% Total
31 Desember/December 31, 2023
Giro pada Penempatan
Bank pada Bank Efek-efek
Indonesia Indonesia yang dibeli
dan bank lain/ dan bank dengan janji
Current lain/ dijual kembali/ Komitmen
Accounts Placements Securities dan
with Bank with Bank purchased Tagihan kontinjensi/
Indonesia Indonesia under akseptasi/ Commitments
And and other agreement Kredit/ Efek-efek/ Acceptance Aset lain-lain/ and
other banks banks to resell Loans Securities receivables Other assets contingencies Total %
Pemerintah - - 1.150.667 - 1.343.381 - - - 2.494.048 25,99% Government
Bank Indonesia 450.009 538.922 - - - - - - 988.931 10,31% Bank Indonesia
Perusahaan efek dan lembaga Securities company and
jasa keuangan lainnya 282.446 - - - 25.199 307.645 3,21% other financial service
Bank lainnya 745.311 546.352 - - - - - - 1.291.663 13,46% Other banks
UMKM dan ritel - - - 1.010.758 - - - 159 1.010.917 10,54% Retail
Korporasi 2.422.713 139.486 73.021 2.635.220 27,46% Corporate
Kredit beragun Loan with residential
rumah tinggal - - - 130.589 - - - 15.575 146.164 1,52% collateral
Loan with
Kredit beragun commercial
Properti komersial - - - 419.216 - - - 113.620 532.836 5,55% property collateral
Lain-lain - - - 70.050 - - 58.500 59.273 187.823 1,96% Others
Total 1.195.320 1.085.274 1.150.667 4.335.772 1.482.867 - 58.500 286.847 9.595.247 100,00% Total
121
Page 529
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iii. Konsentrasi kredit dari aset keuangan iii. Credit concentration of financial assets by type
berdasarkan jenis debitur (secara bruto dari of debtors (gross of allowance for impairment
cadangan kerugian penurunan nilai): losses):
31 Desember/December 31, 2022
Giro pada Penempatan
Bank pada Bank Efek-efek
Indonesia Indonesia yang dibeli
dan bank lain/ dan bank dengan janji
Current lain/ dijual kembali/ Komitmen
Accounts Placements Securities dan
with Bank with Bank purchased Tagihan kontinjensi/
Indonesia Indonesia under akseptasi/ Commitments
And and other agreement Kredit/ Efek-efek/ Acceptance Aset lain-lain/ and
other banks banks to resell Loans Securities receivables Other assets contingencies Total %
Pemerintah - - 766.672 - 1.651.080 - - - 2.417.752 26,77% Government
Bank Indonesia 720.307 1.154.749 - - - - - - 1.875.056 20,76% Bank Indonesia
Bank lainnya 1.472.360 20.000 - - - - - - 1.492.360 16,52% Other banks
Ritel - - - 636.532 - - - 3.692 640.224 7,09% Retail
Korporasi Corporate
Lainnya - - - 2.157.881 - 12.215 - 255.169 2.425.265 26,85% Others
Kredit beragun Loan with residential
rumah tinggal - - - 67.027 - - - - 67.027 0,74% collateral
Loan with
Kredit beragun commercial
properti komersial - - - 849 - - - 151 1.000 0,01% property collateral
Lain-lain - - - 50.504 - - 47.625 30.928 129.057 1.26% Others
Total 2.192.667 1.174.749 766.672 2.912.793 1.651.080 12.215 47.625 289.940 9.047.741 100% Total
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan
Kebijakan Bank dalam menggolongkan kualitas The Bank policy classifies the credit quality
kredit berdasarkan golongan aset keuangan. based on financial asset classification.
Kualitas kredit berdasarkan golongan aset Credit quality classification per class of financial
keuangan diklasifikasikan sebagai berikut: asset are as follows:
1. Efek-efek 1. Securities
Penilaian kualitas dari aset keuangan - The assessment of the quality of financial
efek-efek dilakukan berdasarkan assets - securities are based on the
ketentuan lembaga pemeringkat dan provisions of the rating agencies and the
peringkat yang diakui Bank Indonesia dan ratings approved by Bank Indonesia and
Otoritas Jasa Keuangan. Peringkat yang Financial Service Authority. Ratings that
digunakan oleh Bank adalah peringkat are used by the Bank is based on the ranks
yang dikeluarkan oleh PT Pemeringkat issued by PT Pemeringkat Efek Indonesia
Efek Indonesia (Pefindo). (Pefindo).
Kualitas dari efek-efek tersebut The quality of securities is classified as
diklasifikasikan sebagai berikut: follows:
- High Grade - High Grade
Efek-efek yang termasuk dalam Securities that are included in the
obligasi pemerintah Indonesia dan Indonesian government bonds and
sertifikat Bank Indonesia, serta efek- Bank Indonesia certificate, as well as
efek dengan peringkat idAAA; idAA+; the securities that are rated as idAAA;
idAA; idAA-. idAA+; idAA; idAA-.
122
Page 530
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Kualitas kredit berdasarkan golongan aset Credit quality classification per class of financial
keuangan diklasifikasikan sebagai berikut asset are as follows (continued):
(lanjutan):
1. Efek-efek (lanjutan) 1. Securities (continued)
Kualitas dari efek-efek tersebut The quality of securities is classified as
diklasifikasikan sebagai berikut (lanjutan): follows (continued):
- Moderate Grade - Moderate Grade
Efek-efek dengan peringkat idA+; idA; Securities that are rated as idA+; idA;
idA-; idBBB+; idBBB. idA-; idBBB+; idBBB.
- Unrated - Unrated
Efek-efek dan aset keuangan lainnya Securities and other financial assets
yang tidak didasarkan pada peringkat. that are not based on ratings.
2. Kredit 2. Loans
Penilaian kualitas dari aset keuangan - The assessment of the quality of financial
kredit diklasifikasikan sebagai berikut: assets - loans is as follows:
- High Grade - High Grade
Kredit yang belum jatuh tempo dan Loans which are not due nor impaired,
tidak mengalami penurunan nilai serta and have not been restructured nor
tidak pernah direstrukturisasi atau degraded.
pernah mengalami penurunan
kualitas kredit.
- Moderate Grade - Moderate Grade
Kredit yang belum jatuh tempo dan Loans which are not due nor impaired,
tidak mengalami penurunan nilai but have been degraded on its loans
namun pernah mengalami penurunan quality or restructured.
kualitas kredit atau pernah
direstrukturisasi.
123
Page 531
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Tabel di bawah ini menyajikan kualitas aset The following table shows the quality of
keuangan berdasarkan kelas dengan risiko financial assets by class with credit risk (gross
kredit (secara bruto dari cadangan kerugian of allowance for impairment losses):
penurunan nilai):
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Total
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Current accounts with
Giro pada Bank Indonesia 450.009 - - 450.009 Bank Indonesia
Current accounts with
Giro pada bank lain 745.311 - - 745.311 other banks
Penempatan pada Placements with
Bank Indonesia 538.922 - - 538.922 Bank Indonesia
Penempatan pada bank lain 546.352 - - 546.352 Placement with other bank
Efek-efek 801.772 - - 801.772 Securities
Efek yang dibeli dengan Securities purchased under
janji dijual kembali 1.150.667 - - 1.150.667 agreement to resell
Kredit 3.761.617 503.550 70.605 4.335.772 Loans
Tagihan akseptasi - - - - Acceptance receivables
Aset lain-lain 58.500 - - 58.500 Other assets
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Efek-efek 665.102 - - 665.102 Securities
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi profit or loss
Efek-efek 15.993 - - 15.993 Securities
Total 8.734.245 503.550 70.605 9.308.400 Total
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Total
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Current accounts with
Giro pada Bank Indonesia 720.307 - - 720.307 Bank Indonesia
Current accounts with
Giro pada bank lain 1.471.582 - - 1.471.582 other banks
Penempatan pada Placements with
Bank Indonesia 1.154.749 - - 1.154.749 Bank Indonesia
Penempatan pada bank lain 20.000 - - 20.000 Placement with other bank
Efek-efek 1.186.098 - - 1.186.098 Securities
Efek yang dibeli dengan Securities purchased under
janji dijual kembali 766.672 - - 766.672 agreement to resell
Kredit 2.713.818 140.338 58.637 2.912.793 Loans
Tagihan akseptasi 12.215 - - 12.215 Acceptance receivables
Aset lain-lain 47.625 - - 47.625 Other assets
Diukur pada nilai wajar Measured at fair value
melalui penghasilan through other
komprehensif lain comprehensive income
Efek-efek 464.689 - - 464.689 Securities
Diukur pada nilai wajar melalui Measured at fair value through
laba rugi - - - - profit or loss
Efek-efek 293 - - 293 Securities
Total 8.558.048 140.338 58.637 8.757.023 Total
124
Page 532
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Tabel di bawah ini menyajikan kualitas aset The following table shows the quality of
keuangan berdasarkan kelas dengan risiko financial assets by class with credit risk (gross
kredit (secara bruto dari cadangan kerugian of allowance for impairment losses)
penurunan nilai) (lanjutan): (continued):
31 Desember/December 31, 2023
Belum jatuh tempo dan tidak mengalami penurunan nilai/ Telah jatuh tempo
Neither past due nor impaired tidak mengalami
penurunan nilai/ Mengalami
Kualitas tinggi/ Kualitas standar/ Tidak dirating/ Past due but penurunan
High Grade Standard Grade Unrated not impaired nilai/Impaired Total
Diukur pada nilai wajar
melalui penghasilan Measured at fair value through
komprehensif lain other comprehensive income
Efek-efek 665.102 - - - - 665.102 Securities
Diukur pada nilai wajar Measured at fair value through
melalui laporan aba rugi profit or loss
Efek-efek 15.993 - - - - 15.993 Securities
Diukur pada biaya perolehan
Yang diamortisasi Measured at amortized cost
Efek-efek 801.772 - - - - 801.772 Securities
Giro pada Current accounts with
bank Indonesia - - 450.009 - - 450.009 Bank Indonesia
Current accounts with
Giro pada bank lain - - 745.311 - - 745.311 other banks
Penempatan pada
Bank Indonesia Placements with Bank Indonesia
dan bank lain - - 1.085.274 - - 1.085.274 and other banks
Efek-efek yang dibeli
dengan janji Securities purchased under
dijual kembali 1.150.667 - - - - 1.150.667 agreement to resell
Kredit 3.748.871 12.746 - 503.550 70.605 4.335.772 Loans
Tagihan akseptasi - - - - - - Acceptance receivables
Aset lain-lain - - 58.500 - - 58.500 Other assets
Total 6.382.405 12.746 2.339.094 503.550 70.605 9.308.400 Total
31 Desember/December 31, 2022
Belum jatuh tempo dan tidak mengalami penurunan nilai/ Telah jatuh tempo
Neither past due nor impaired tidak mengalami
penurunan nilai/ Mengalami
Kualitas tinggi/ Kualitas standar/ Tidak dirating/ Past due but penurunan
High Grade Standard Grade Unrated not impaired nilai/Impaired Total
Diukur pada nilai wajar
Melalui penghasilan Measured at fair value through
Komprehensif lain other comprehensive income
Efek-efek 464.689 - - - - 464.689 Securities
Diukur pada nilai wajar Measured at fair value through
melalui laporan aba rugi profit or loss
Efek-efek 293 - - - - 293 Securities
Diukur pada biaya perolehan
yang diamortisasi Measured at amortized cost
Efek-efek 1.186.098 - - - - 1.186.098 Securities
Giro pada Current accounts with
bank Indonesia - - 720.307 - - 720.307 Bank Indonesia
Current accounts with
Gro pada bank lain - - 1.471.582 - - 1.471.582 other banks
Penempatan pada
Bank Indonesia Placements with Bank Indonesia
dan bank lain - - 1.174.749 - - 1.174.749 and other banks
Efek-efek yang dibeli Securities purchased under
dengan janji agreement to resell
dijual kembali 766.672 - - - - 766.672
Kredit 2.710.931 2.887 - 140.338 58.637 2.912.793 Loans
Tagihan akseptasi - - 12.215 - - 12.215 Acceptance receivables
Aset lain-lain - - 47.625 - - 47.625 Other assets
Total 5.128.683 2.887 3.426.478 140.338 58.637 8.757.023 Total
125
Page 533
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
iv. Kualitas kredit berdasarkan kelas aset iv. Credit quality by class of financial assets
keuangan (lanjutan) (continued)
Analisis umur kredit yang telah jatuh tempo Aging analysis of loans that are past due but not
tetapi tidak mengalami penurunan nilai pada impaired as of December 31, 2023 and 2022
tanggal 31 Desember 2023 dan 2022 adalah was as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jatuh tempo Past due
< 30 hari 478.650 - < 30 days
31 - 60 hari 20.062 2.063 31 - 60 days
61 - 90 hari 4.838 138.275 61 - 90 days
Total 503.550 140.338 Total
v. Kredit direstrukturisasi yang akan jatuh tempo v. Restructured loans that would otherwise be
atau mengalami penurunan nilai past due or impaired
Pembiayaan yang diberikan yang dinegosiasi Renegotiated/restructured loans are those
ulang/direstrukturisasi adalah pembiayaan loans that, during the year, have had their terms
yang persyaratannya dinegosiasi ulang renegotiated resulting in an upgrade from
sehingga statusnya meningkat dari mengalami impaired to performing status or past due to
penurunan nilai atau telah jatuh tempo menjadi current status.
lancar atau baik selama tahun berjalan.
Pembiayaan yang diberikan yang telah Loans that have been renegotiated/restructured
dinegosiasi ulang/ direstrukturisasi dalam in the past 12 (twelve) months that would
12 (dua belas) bulan terakhir yang seharusnya otherwise have been past due or impaired
telah jatuh tempo atau mengalami penurunan amounted December 31, 2023: Rp70,605; and
nilai pada tanggal 31 Desember 2023: December 31, 2022: Rp58,637 (Note 10).
Rp70.605; dan 31 Desember 2022: Rp58.637
(Catatan 10).
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jatuh tempo Past due
91 - 180 hari 29.239 50.620 91 - 180 days
>180 hari 41.366 8.017 > 180 days
Total 70.605 58.637 Total
126
Page 534
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
vi. Agunan vi. Collateral
Dalam rangka mitigasi risiko kredit, salah satu In order to mitigate credit risk, one of the efforts
bentuk upaya yang dilakukan Bank adalah undertaken by the Bank is requesting
dengan meminta nasabah memberikan agunan customers to provide collateral to be pledged as
yang akan digunakan sebagai jaminan atas assurance for repayment of the loan facility
pelunasan fasilitas kredit yang telah diberikan which has been granted to the Bank if the
oleh Bank jika nasabah mengalami kesulitan customer is experiencing financial difficulties
keuangan yang menyebabkan nasabah tidak causing customers not able to pay their
dapat melunasi kewajibannya kepada Bank. obligations to the Bank.
Agunan yang digunakan sebagai jaminan atas Collateral to be pledged as assurance for the
fasilitas kredit oleh nasabah adalah sebagai loan facility provided by the customers are as
berikut: follows:
- Deposito berjangka, rekening tabungan, - Time deposits, savings accounts, and
dan deposito angsuran installment deposit
- Standby L/C - Standby L/C
- Piutang - Receivables
- Tanah dan bangunan - Land and buildings
- Kendaraan bermotor - Vehicles
- Emas - Gold
- Kapal laut - Ships
- Mesin dan peralatan - Machineries and equipment
- Persediaan - Inventories
- Asuransi kredit - Loan insurance
- Garansi perusahaan atau garansi - Corporate guarantee or personal
perorangan guarantee
Prosedur penilaian jaminan untuk tanah dan Collateral assessment procedure for land and
bangunan, kendaraan maupun mesin dan building, vehicles, as well as machineries and
peralatan menggunakan pihak ketiga sebagai equipment is using a third party as an
penilai independen dan akan dinilai kembali independent appraiser and will periodically
secara berkala setiap 2 (dua) tahun sekali untuk reassessed every 2 (two) years for non-
jenis kredit non-angsuran dan saat kredit telah installment loans and when the loan has
mencapai setengah (50%) dari periode kredit reached half (50%) of its period for installment
untuk jenis kredit angsuran. loan.
127
Page 535
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Penilaian Profil Risiko Kredit (lanjutan) Assessment of Credit Risk Profile (continued)
vi. Agunan (lanjutan) vi. Collateral (continued)
Berikut adalah portofolio kredit yang dimiliki The following are loan portfolio owned by the
Bank beserta agunan yang menjadi jaminannya Bank and its collateral by grouping based on
dengan pengelompokan berdasarkan jenis type of loan:
kredit yang diberikan:
31 Desember/December 31, 2023
Kredit
Kredit Modal Kerja/ Investasi/ Garansi Bank/
Working Capital Investment Kredit Konsumsi/ Bank
Loans Loans Consumer Loans guarantee Total
Eksposur Kredit 3.040.806 835.245 459.722 30.946 4.362.719 Credit Exposure
Nilai Jaminan 7.814.514 723.513 1.840.873 30.946 10.409.846 Collateral Value
Eksposur jumlah kredit Total unsecured
tanpa jaminan - - - - - credit exposure
Bagian tanpa jaminan Unsecured portion
dari eksposur kredit (%) 0,00% 0,00% 0,00% 0,00% 0,00% of credit exposure (%)
Agunan*) Collateral*)
Agunan tunai 906.473 - 1.597 30.946 939.016 Cash collateral
Emas 1.392 - 16.281 - 17.673 Gold
Persediaan 40.444 - - - 40.444 Inventory
Tanah dan bangunan 2.087.793 1.291.154 167.372 - 3.546.319 Land and/or building
Kendaraan 136.599 186.972 78.336 - 401.907 Vehicles
Piutang 1.709.823 34.087 8.709 - 1.752.619 Receivables
Mesin dan peralatan 1.663.796 229.102 - - 1.892.898 Machinery and equipment
Asuransi kredit 1.268.194 241 451.218 - 1.719.651 Loan insurance
Kapal laut/transportasi air - 99.317 - - 99.317 Ships/water transportation
Total 7.814.514 1.840.873 723.513 30.946 10.409.844 Total
31 Desember/December 31, 2022
Kredit
Kredit Modal Kerja/ Investasi / Garansi Bank/
Working Capital Investment Kredit Konsumsi/ Bank
Loans Loans Consumer Loans guarantee Total
Eksposur Kredit 2.057.739 594.959 260.094 30.928 2.943.720 Credit Exposure
Nilai Jaminan 3.323.713 656.473 188.282 35.425 4.203.893 Collateral Value
Eksposur jumlah kredit Total unsecured
tanpa jaminan - - 99.073 - 99.073 credit exposure
Bagian tanpa jaminan Unsecured portion
dari eksposur kredit (%) 0,00% 0,00% 38,09% 0,00% 3,37% of credit exposure (%)
Agunan*) Collateral*)
Agunan tunai 258.974 84.030 95 35.425 378.524 Cash collateral
Emas 33.678 - 27.262 - 60.940 Gold
Tanah dan bangunan 1.737.936 493.236 144.203 - 2.375.375 Land and/or buildings
Kendaraan 12.194 26.580 15.732 - 54.506 Vehicles
Mesin dan peralatan 525.850 49.952 - - 575.802 Machineries and equipment
Persediaan 15.000 - - - 15.000 Loan insurance
Asuransi Kredit 309.574 224 990 - 310.788 Credit Assurance
Persediaan 430.507 2.451 - - 432.958 Inventory
Total 3.323.713 656.473 188.282 35.425 4.203.893 Total
*) Bank tidak mengungkapkan jaminan yang *) Banks do not disclose collateral held in the
diterima dalam bentuk garansi perusahaan form of corporate guarantees and personal
maupun garansi perorangan mengingat guarantees considering that the value
nilainya yang tidak dapat diukur. cannot be measured.
128
Page 536
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Dampak dari COVID-19 COVID-19 impact
Dampak langsung dan tidak langsung atas pandemi Direct and indirect effects of the COVID-19 outbreak
COVID-19 mempengaruhi perekonomian global, are impacting the global economy, markets, and
pasar, dan pihak lawan maupun debitur dari the counterparties also the debtor of the Bank.
Bank. Pemulihan ekonomi domestik dari pandemi Domestic economic recovery from COVID-19
COVID-19 diperkirakan akan berjalan secara pandemic is estimated to happen in stages and
bertahap dan manajemen telah melakukan langkah- management has taking actions to mitigate the
langkah untuk memitigasi dampak terhadap bisnis impacts on the Bank’s business as follows:
Bank sebagai berikut:
- meningkatkan upaya penagihan dan - increase efforts on collections and settlements of
penyelesaian kredit bermasalah; non-performing loans;
- melakukan efisiensi biaya operasional; - manage operational expenses efficiently;
- menerapkan manajemen risiko likuiditas secara - implement liquidity risk management optimally to
optimum untuk menjaga posisi likuiditas Bank. secure the Bank’s liquidity position.
- melakukan analisis berdasarkan risiko atas - performs a risk-based assessment of those
sektor-sektor yang paling terkena dampak sectors most impacted by the COVID-19
penurunan akibat COVID-19, dan melakukan downturn, and performs a qualitative review of
kajian kualitatif atas perhitungan ECL terhadap the ECL calculation associated with those
sektor-sektor tersebut untuk meyakinkan bahwa sectors to ensure that overall ECL is sufficient.
ECL mencukupi.
Untuk debitur yang masih memiliki prospek usaha For debtors who still have good business prospects
serta kemampuan membayar kewajiban, Bank and the ability to pay, the Bank provide loan
memberikan relaksasi kredit antara lain dalam relaxation, among others through tenor extension in
bentuk perpanjangan tenor disesuaikan dengan accordance with the debtor's current business cycle
siklus usaha debitur saat ini (pada umumnya untuk (generally for period up to 1 year). Meanwhile, for
masa hingga 1 tahun). Sementara untuk debitur debtors who need relatively longer recovery time, it
yang membutuhkan waktu pemulihan relatif lebih can be given loan restructuring, among others in the
lama, dapat diberikan restrukturisasi kredit, antara form of grace period or payment hold and/or
lain dalam bentuk pemberian masa tenggang atau deduction in interest rates.
penundaan pembayaran dan/atau penurunan suku
bunga.
Per 31 Desember 2023 ada 12.663 debitur sejumlah Per December 31, 2023 there were 12,663 debtors
Rp 390.981 dan 31 Desember 2022 ada 16.141 with total loans Rp 390,981 and December 31, 2022
debitur dan total kredit Rp 715.928 yang telah with 16,141 debtors and total loans Rp 715,928
melakukan restrukturisasi dan/atau relaksasi kredit which have undergone loan restructurization and/or
(termasuk debitur yang mengajukan restrukturisasi relaxation (including debtors that have requested
dan/atau relaksasi lebih dari satu kali). Manajemen loan restructuring and/or relaxation more than
Bank berpendapat bahwa restrukturisasi dan once). The Bank's management believes that those
relaksasi kredit tersebut tidak akan membawa loan restructurization and relaxation will not have
dampak buruk secara signifikan terhadap hasil a significant adverse impact on the Bank's results of
usaha dan posisi keuangan Bank. operations and financial position.
129
Page 537
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Dampak dari COVID-19 (lanjutan) COVID-19 impact (continued)
Sehubungan dengan hal tersebut, pihak regulator In relation to these, the regulators have also issued
juga telah mengeluarkan beberapa peraturan baru several new regulations as follows:
yaitu, antara lain:
1. Siaran Pers 85/DHMS/OJK/XI/2022 tanggal 1. Press Release 85/DHMS/OJK/XI/2022 dated
28 November 2022 Siaran Pers: OJK November 28, 2022 Press Release: OJK
Perpanjang Kebijakan Restrukturisasi Kredit Extends Targeted and Sectoral Credit and
dan Pembiayaan Secara Target dan Sektoral Financing Restructuring Policy to Overcome
Atasi Dampak Lanjutan Pandemi Covid. Impact of the Covid Pandemic.
2. POJK No. 17/POJK.03/2021 tanggal 2. POJK No. 17/POJK.03/2021 dated September
10 September 2021 tentang Perubahan Kedua 10, 2021 regarding Second Amendment to the
Atas Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation
Nomor 11/POJK.03/2020 tentang Stimulus Number 11/POJK.03/2020 regarding Economic
Perekonomian Nasional Sebagai Kebijakan Stimulus National as a Countercyclical Impact
Contercyclical Dampak Penyebaran Policy on the Spread of Coronavirus Disease
Coronavirus Disease 2019. 2019.
3. POJK No. 11/POJK.03/2020 tanggal 3. POJK No. 11/POJK.03/2020 dated March 16,
16 Maret 2020 tentang Stimulus Perekonomian 2020 regarding National Economy Stimulus as
Nasional sebagai Kebijakan Countercyclical the COVID-19 Outbreak Impact Countercyclical
Dampak Penyebaran COVID-19 yang Policy with the objective to push the
bertujuan untuk mendorong optimalisasi kinerja optimization of the Bank’s performance
perbankan khususnya fungsi intermediasi, specifically for the intermediation function,
menjaga stabilitas sistem keuangan, dan manage the stability of the financial system,
mendukung pertumbuhan ekonomi. and support the economic growth.
4. Surat OJK No. S-12/D.03/2020 tanggal 4. OJK Letter No. S-12/D.03/2020 dated
27 Mei 2020 tentang Kebijakan Relaksasi May 27, 2020 regarding Additional Relaxation
Lanjutan Dalam Rangka Mendukung Program Policy to Support the National Economic
Pemulihan Ekonomi Nasional Sektor Recovery Program in the Banking Sector.
Perbankan.
5. Siaran pers OJK No. SP28/DHMSOJK/IV/2020 5. OJK press release
tentang Panduan Penerapan PSAK 71 dan No. SP28/DHMSOJK/IV/2020 concerning
PSAK 68 untuk Perbankan di Masa Pandemi Guidelines for the Implementation of PSAK 71
COVID-19 tanggal 16 April 2020. and PSAK 68 for Banking during the COVID-19
Pandemic dated April 16, 2020.
6. POJK No. 48/POJK.03/2020 tanggal 6. POJK No. 48/POJK.03/2020 dated
1 Desember 2020 tentang Perubahan atas December 1, 2020 regarding Amendment of
POJK No. 11/POJK.03/2020 tentang Stimulus POJK No.11/POJK.03/2020 regarding National
Perekonomian Nasional sebagai Kebijakan Economy Stimulus as the COVID-19 Outbreak
Countercyclical Dampak Penyebaran Impact Countercyclical Policy.
COVID-19.
130
Page 538
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas Liquidity Risk
Manajemen Risiko Likuiditas Liquidity Risk Management
Pedoman dan kebijakan merupakan hal yang Guidelines and policies are very important in terms
sangat penting dalam hal penerapan manajemen of risk management application, so the Bank always
risiko, oleh karenanya Bank selalu melakukan kajian reviews the guidelines and policies related to
atas pedoman dan kebijakan yang berkaitan dengan liquidity periodically, at least once in a year. The
likuiditas secara berkala minimal satu tahun sekali. results of review conducted by the management
Hasil kajian yang dilakukan oleh manajemen brought about the limit adjustments, such as dealer
membawa penyesuaian limit, seperti limit dealer, limit, counterparty limit and Bank’s Asset and
limit counterparty dan Komite Aset dan Liabilitas Liability Committee (ALCO).
(ALCO) Bank.
Direksi melakukan pengawasan manajemen The Board of Directors oversees the management
likuiditas melalui rapat ALCO yang dilakukan setiap of liquidity through the ALCO meeting held every
bulan. Selain itu sistem e-treasury juga membantu month. In addition, the e-treasury system also helps
memberikan informasi likuiditas yang berguna untuk provide useful information for monitoring liquidity on
pemantauan secara harian. Kelebihan likuiditas a daily basis. Excess liquidity is allocated in the form
Bank dialokasikan dalam bentuk investasi treasuri of financial investments such as government bonds
seperti obligasi pemerintah dan penempatan dana and deposits with Bank Indonesia.
pada Bank Indonesia.
Komisaris melakukan pemantauan risiko melalui The Commissioners monitor risks through the Risk
Komite Pemantau Risiko. Monitoring Committee.
Penilaian Profil Risiko Likuiditas Assessment of Liquidity Risk Profile
Hasil penilaian risiko inheren atas risiko likuiditas The result of the Bank’s inherent risk assessment on
Bank secara komposit posisi tanggal 31 Desember the composite liquidity risk of position date
2023 dan 2022 seperti yang dilaporkan kepada December 31, 2023 and 2022 as reported to
Otoritas Jasa Keuangan (OJK) masing-masing Financial Service Authority (OJK) is at Low to
berada pada level Low to Moderate sedangkan Moderate level, respectively while the Quality of
untuk Kualitas Penerapan Manajemen Risiko Risk Management Application (KPMR) as of
(KPMR) pada tanggal 31 Desember 2023 berada December 31, 2023 is at the Satisfactory level.
pada level Satisfactory.
Bank mengukur dan memantau risiko likuiditas The Bank measures and monitors liquidity risk
melalui analisis perbedaan jatuh tempo likuiditas through analysis of liquidity gap and liquidity ratios.
dan rasio-rasio likuiditas. Salah satu rasio likuiditas One of the liquidity ratios used is liquid assets to
adalah rasio dari aset likuid terhadap liabilitas likuid. liquid liabilities. As of Desember 31, 2023 and 2022,
Pada tanggal 31 Desember 2023 dan 2022, rasio the liquidity ratios are as shown below:
likuiditas adalah sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Kas 43.763 61.990 Cash
Giro dan penempatan pada Demand deposits and current
Bank Indonesia 988.931 1.875.056 account with Bank Indonesia
Efek yang dibeli dengan janji Securities purchased
dijual kembali 1.150.667 766.672 under agreement to resell
Efek-efek 1.482.867 1.651.080 Securities
Giro dan penempatan pada Demand deposits and
bank lain dikurangi dengan placements with other banks
simpanan dari bank lain 1.289.425 1.489.935 less deposits from other banks
Aset likuid bersih 4.955.653 5.844.733 Net liquid assets
Simpanan 5.992.039 5.622.951 Deposits
Rasio 82,70% 103,94% Ratio
131
Page 539
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Penilaian Profil Risiko Likuiditas (lanjutan) Assessment of Liquidity Risk Profile (continued)
Pengelompokan jatuh tempo untuk liabilitas The maturity grouping of financial liabilities is based
keuangan berdasarkan sisa jatuh tempo kontrak dari on the remaining contractual maturity from the
tanggal pelaporan. Untuk liabilitas keuangan di reporting date. For a financial liability where the
mana pihak lawan memiliki pilihan atas kapan counterparty has a choice of when the amount is to
liabilitas dibayarkan, liabilitas dialokasikan pada be settled, the liability is allocated to the earliest
periode paling awal di mana Bank dapat disyaratkan period in which the Bank can be required to pay.
untuk membayar.
Selanjutnya, liabilitas keuangan tingkat bunga Furthermore, floating rate financial liabilities uses
mengambang menggunakan kurva suku bunga interest curve existing at the end of reporting period.
yang tersedia pada akhir periode pelaporan.
Analisis Jatuh Tempo untuk Liabilitas Keuangan Maturity Analysis for Financial Liabilities
Tabel dibawah menunjukkan profil jatuh tempo The table below shows the maturity profile of the
liabilitas keuangan Bank berdasarkan arus kas tidak Bank’s financial liabilities based on the contractual
terdiskonto pada tanggal 31 Desember 2023 dan undiscounted cash flows as of December 31, 2023
2022: and 2022:
31 Desember/December 31, 2023
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Obligations due
Liabilitas segera - 11.873 - - - - - 11.873 immediately
Liabilitas akseptasi - - - - - - - - Acceptance liabilities
Liabilitas lain-lain - 1,975 - - - - - 1.975 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.487.460 - - - - - 2.487.460 Deposits
Simpanan dari bank Deposits from
lain - 239 - - - - - 239 other bank
Liabilitas lain-lain - 9.422 - - - - - 9.422 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 2.523.971 927.790 78.004 10 - - 3.529.775 Deposits
Simpanan dari bank Deposits from
lain - 2.007 - - - - - 2.007 other bank
Liabilitas lain-lain - - 21 68 271 18.777 1.852 20.989 Other liabilities
Subtotal - 5.036.947 927.811 78.072 281 18.777 1.852 6.063.740 Subtotal
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada
nasabah yang belum
digunakan 227.574 - - - - - - 227.574 Unused facilities
L/C yang masih irrevocable
dan masih berjalan
dalam rangka ekspor
dan impor 28.327 - - - - - - 28.327 Irrevocable L/C
Liabilitas kontinjensi Contingent liabilities
Bank Garansi - - 20.446 18 - 10.482 - 30.946 Bank guarantee
Total 255.901 5.036.947 948.257 78.090 281 29.259 1.852 6.350.587 Total
132
Page 540
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Analisis Jatuh Tempo untuk Liabilitas Keuangan Maturity Analysis for Financial Liabilities
(lanjutan) (continued)
Tabel dibawah menunjukkan profil jatuh tempo The table below shows the maturity profile of the
liabilitas keuangan Bank berdasarkan arus kas tidak Bank’s financial liabilities based on the contractual
terdiskonto pada tanggal 31 Desember 2023 dan undiscounted cash flows as of December 31, 2023
2022 (lanjutan): and 2022 (continued):
31 Desember/December 31, 2022
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Obligations due
Liabilitas segera - 111.586 - - - - - 111.586 immediately
Liabilitas akseptasi - 12.215 - - - - - 12.215 Acceptance liabilities
Liabilitas lain-lain - 6.604 - - - - - 6.604 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.783.208 - - - - - 2.783.208 Deposits
Simpanan dari bank Deposits from
lain - 2.425 - - - - - 2.425 other bank
Liabilitas lain-lain - 1.864 - - - - - 1.864 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 2.568.608 176.271 98.522 1.429 - - 2.844.830 Deposits
Simpanan dari bank Deposits from
lain - 2.007 - - - - - 2.007 other bank
Liabilitas lain-lain - - - 143 1.150 22.986 - 24.279 Other liabilities
Subtotal - 5.488.517 176.271 98.665 2.579 22.986 - 5.789.018 Subtotal
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada
nasabah yang belum
digunakan 259.012 - - - - - - 259.012 Unused facilities
Liabilitas kontinjensi Contingent liabilities
Bank Garansi - - - - 20.446 10.482 - 30.928 Bank guarantee
Total 259.012 5.488.517 176.271 98.665 23.025 33.468 - 6.078.958 Total
Analisis Perbedaan Jatuh Tempo Aset dan Maturity Mismatch Analysis for Financial Asset
Liabilitas Keuangan and Liabilities
Tabel di bawah ini menyajikan analisis jatuh tempo The table below shows the maturity mismatch
aset dan liabilitas keuangan Bank pada tanggal analysis as of December 31, 2023 and 2022 based
31 Desember 2023 dan 2022, berdasarkan jangka on maturity and behavior assumptions:
waktu yang tersisa sampai tanggal jatuh tempo
kontrak dan asumsi perilaku (behavior
assumptions):
31 Desember/December 31, 2023
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Aset keuangan Financial assets
Tanpa suku bunga: Without interest:
Kas - 43.763 - - - - - 43.763 Cash
Giro pada Bank Current account with
Indonesia - 450.009 - - - - - 450.009 Bank Indonesia
Current account with
Giro pada bank lain - 17.675 - - - - - 17.675 other banks
Efek-efek - - - 15.077 - - - 15.077 Securities
Acceptance
Tagihan akseptasi - - - - - - - - receivables
Aset lain-lain - neto - 58.500 - - - - - 58.500 Other assets - net
Variable
Suku bunga variabel: interest rate:
Current account with
Giro pada bank lain - 727.636 - - - - - 727.636 other banks
Efek-efek - - - - 10.000 - - 10.000 Securities
Kredit - 100.539 121.474 1.530.947 625.764 698.450 226.025 3.303.199 Loans
Suku bunga tetap: Fixed interest rate:
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia
bank lain - 1.085.274 - - - - - 1.085.274 and other bank
Efek-efek - - 100 148.082 564.596 597.869 147.143 1.457.790 Securities
Efek yang dibeli Securities purchased
dengan janji dijual under agreement to
kembali - 1.150.667 - - - - - 1.150.667 resell
Kredit - 74.123 161.595 405.772 117.050 272.945 1.088 1.032.573 Loans
Total financial
Total aset keuangan - 3.708.186 283.169 2.099.878 1.317.410 1.569.264 374.256 9.352.163 assets
133
Page 541
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Analisis Perbedaan Jatuh Tempo Aset dan Maturity Mismatch Analysis for Financial Asset
Liabilitas Keuangan (lanjutan) and Liabilities (continued)
Tabel di bawah ini menyajikan analisis jatuh tempo The table below shows the maturity mismatch
aset dan liabilitas keuangan Bank pada tanggal analysis as of December 31, 2023 and 2022 based
31 Desember 2023 dan 2022, berdasarkan jangka on maturity and behavior assumptions (continued):
waktu yang tersisa sampai tanggal jatuh tempo
kontrak dan asumsi perilaku (behavior assumptions)
(lanjutan):
31 Desember/December 31, 2023
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Obligations due
Liabilitas segera - 11.873 - - - - - 11.873 immediately
Liabilitas akseptasi - - - - - - - - Acceptance liabilities
Liabilitas lain-lain - 1.975 - - - - - 1.975 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.484.276 - - - - - 2.484.276 Deposits
Simpanan dari bank Deposits from
lain - 238 - - - - - 238 other bank
Liabilitas lain-lain - 9.422 - - - - - 9.422 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 2.514.994 917.960 74.799 10 - - 3.507.763 Deposits
Simpanan dari bank Deposits from
lain - 2.000 - - - - - 2.000 other bank
Liabilitas lain-lain - - 21 68 271 18.777 1.852 20.989 Other liabilities
Total liabilitas Total financial
Keuangan - 5.024.778 917.981 74.867 281 18.777 1.852 6.038.536 liabilities
Neto - (1.316.592) (634.812) 2.025.011 1.317.129 1.550.487 372.404 3.313.627 Net
31 Desember/December 31, 2022
Sampai dengan
Lain-lain/ 1 bulan/1 month >1–3 > 3 – 12 >1–2 >2–5 >5
Others or less bulan/months bulan/months tahun/years tahun/years tahun/years Total
Aset keuangan Financial assets
Tanpa suku bunga: Without interest:
Kas - 61.990 - - - - - 61.990 Cash
Giro pada Bank Current account with
Indonesia - 720.307 - - - - - 720.307 Bank Indonesia
Current accont with
Giro pada Bank lain - 1.201.484 - - - - - 1.201.484 other Banks
Acceptance
Tagihan akseptasi - 12.215 - - - - - 12.215 receivables
Aset lain-lain - neto - 45.257 - - - - - 45.257 Other assets - net
Variable
Suku bunga variabel: interest rate:
Current account with
Giro pada bank lain - 270.876 - - - - - 270.876 other banks
Efek-efek - - - - - 10.000 - 10.000 Securities
Kredit - 6.451 150.199 688.560 192.382 990.652 216.990 2.245.234 Loans
Suku bunga tetap: Fixed interest rate:
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia
bank lain - 1.174.749 - - - - - 1.174.749 and other bank
Efek-efek - 75.096 31.169 - 102.768 1.293.917 138.130 1.641.080 Securities
Efek yang dibeli Securities purchased
dengan janji dijual under agreement to
kembali - 766.672 - - - - - 766.672 resell
Kredit - 29.989 50.257 390.424 72.667 123.657 565 667.559 Loans
Total financial
Total aset keuangan - 4.365.086 231.625 1.078.984 367.817 2.418.226 355.685 8.817.423 assets
Liabilitas keuangan Financial liabilities
Tanpa suku bunga: Without interest:
Obligations due
Liabilitas segera - 111.586 - - - - - 111.586 immediately
Liabilitas akseptasi - 12.215 - - - - - 12.215 Acceptance liabilities
Liabilitas lain-lain - 6.604 - - - - - 6.604 Other liabilities
Suku bunga variabel: Variable interest rate:
Simpanan - 2.781.210 - - - - - 2.781.210 Deposits
Simpanan dari bank Deposits from
lain - 2.425 - - - - - 2.425 other bank
Liabilitas lain-lain 1.864 - - - - - 1.864 Other liabilities
Suku bunga tetap: Fixed interest rate:
Simpanan - 2.566.764 175.892 97.680 1.405 - - 2.841.741 Deposits
Simpanan dari bank Deposits from
lain - - - - - - - other bank
Liabilitas lain-lain - - - 143 1.150 22.986 - 24.279 Other liabilities
Total liabilitas Total financial
Keuangan - 5.482.668 175.892 97.823 2.555 22.986 - 5.781.924 liabilities
Neto - (1.117.582) 55.733 981.161 365.262 2.395.240 355.685 3.035.499 Net
134
Page 542
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar Market Risk
Manajemen Risiko Pasar Market Risk Management
Satuan Kerja Treasuri sebagai risk taking unit The Treasury Department, as a risk-taking unit,
melakukan pengendalian internal dengan performs internal control by executing treasury
melakukan transaksi treasuri dengan tetap transactions taking into account the prudence
memperhatikan prinsip kehati-hatian dan sesuai principle and in accordance with internal guidelines
dengan pedoman internal dan peraturan eksternal. and external regulations. The Bank’s Risk
SKMR (Risk Management Departement) melakukan Management Department monitors the NOP
monitoring terhadap PDN (Posisi Devisa Neto). (Net Open Position). The Bank uses an e-treasury
Bank telah menggunakan sistem e-treasury yang system that provides information for market risk
memberikan informasi agar pengendalian risiko control to be more efficient and effective in
pasar menjadi lebih efisien dan efektif untuk controlling the exchange rate risk and interest rate
mengendalikan risiko nilai tukar dan risiko suku risk, and complements this with a Market Limit
bunga dan melengkapinya dengan Sistem System. Internal Audit Unit (SKAI) conducts internal
Pemantauan Limit (Market Limit System). Satuan audit of the Treasury Department to ensure the
Kerja Audit Internal (SKAI) melakukan internal audit internal controls over market risk.
di Departemen Treasuri untuk memastikan
pengendalian internal terhadap risiko pasar.
Penilaian Profil Risiko Pasar Assessment of Market Risk Profile
Hasil penilaian risiko inheren atas risiko pasar Bank The result of the Bank’s inherent risk assessment on
secara komposit posisi tanggal 31 Desember 2023 the composite market risk of position date
dan 2022 seperti yang dilaporkan kepada Otoritas December 31, 2023 and 2022 as reported to
Jasa Keuangan (OJK) masing-masing berada pada Financial Service Authority (OJK) is at Low and Low
level Low dan Low to Moderate sedangkan untuk to Moderate level, respectively while the Quality of
Kualitas Penerapan Manajemen Risiko (KPMR) Risk Management Application (KPMR) is on the
berada pada level Satisfactory. Satisfactory level.
1. Risiko Nilai Tukar 1. Foreign Exchange Risk
Risiko nilai tukar merupakan risiko yang timbul Foreign exchange risk is the potential loss
dari transaksi nilai tukar mata uang terhadap from statements of financial position and
mata uang lainnya, baik dari posisi keuangan administrative accounts due to an adverse
maupun dari sisi rekening administratif. change in the value of a currency against
another.
Berdasarkan Peraturan Bank Indonesia Under Bank Indonesia Regulation
No. 5/13/PBI/2003 tanggal 17 Juli 2003 dan No. 5/13/PBI/2003 dated July 17, 2003 and its
perubahan terakhir Peraturan Bank Indonesia latest amendments Bank Indonesia Regulation
No. 17/5/PBI/2015 tanggal 1 Juni 2015, bank No. 17/5/PBI/2015 dated June 1, 2015, a bank
diwajibkan untuk memelihara posisi devisa is required to maintain its net foreign exchange
netonya setinggi-tingginya 20% dari modal. position/net open position at a maximum of
Berdasarkan pedoman Bank Indonesia, “posisi 20% of its capital. Under Bank Indonesia
devisa neto” merupakan penjumlahan dari nilai guidelines, “net open position” means the sum
absolut atas selisih bersih aset dan liabilitas of the absolute value of the net difference
untuk setiap mata uang asing dan selisih bersih between asset and liability balances for each
tagihan dan liabilitas, berupa komitmen dan foreign currency, and the net difference
kontinjensi di rekening administratif, untuk between claims and liabilities, in the form of
setiap mata uang, yang semuanya dinyatakan both commitments and contingencies in
dalam Rupiah. administrative accounts, for each foreign
currency, which are all stated in Rupiah.
135
Page 543
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Penilaian Profil Risiko Pasar (lanjutan) Assessment of Market Risk Profile (continued)
Risiko pasar dalam hal ini dibagi dalam dua Market risk is divided into two parts:
bagian yaitu:
1. Risiko Nilai Tukar (lanjutan) 1. Foreign Exchange Risk (continued)
Untuk mengelola dan memitigasi risiko nilai To manage and mitigate foreign exchange risk,
tukar, batas maksimum Posisi Devisa Neto the Bank should maintain a Net Open Position
(PDN) yang harus dipertahankan Bank adalah (NOP) at a maximum of 20% of the Bank’s total
sebesar 20% dari total modal Bank sesuai capital as required by Bank Indonesia. In 2023,
dengan peraturan Bank Indonesia. Selama the Bank’s average NOP was 0.36% and the
tahun 2023, rata-rata PDN Bank sebesar 0,36% maximum NOP was 0.89%.
dan PDN maksimum sebesar 0,89%.
Berikut adalah rincian Posisi Devisa Neto Bank The following is the Bank’s Net Open Position
tanggal 31 Desember 2023 dan 2022 (tidak as of December 31, 2023 and 2022
diaudit): (unaudited):
31 Desember/December 31, 2023
Aset dan tagihan Liabilitas dan
komitmen dan liabilitas komitmen dan
kontinjensi/ kontinjensi/Liabilities,
Assets, commitment commitment and
and contingent contingent Neto absolut/
Mata uang asing receivables liabilities Net absolute Currencies
Dollar Singapura 2.090 - 2.090 Singapore Dollar
Dollar Amerika Serikat 1.558.090 1.560.142 2.052 United States Dollar
Euro 943 - 943 Euro
Dollar Australia 102 - 102 Australian Dollar
Yen Jepang 80 9 71 Japanese Yen
Total 1.561.305 1.560.151 5.258 Total
Total modal*) 3.185.340 Total capital*)
Persentase PDN terhadap modal 0,17% Percentage of NOP to capital
31 Desember/December 31, 2022
Aset dan tagihan Liabilitas dan
komitmen dan liabilitas komitmen dan
kontinjensi/ kontinjensi/Liabilities,
Assets, commitment commitment and
and contingent contingent Neto absolut/
Mata uang asing receivables liabilities Net absolute Currencies
Dollar Amerika Serikat 4.165.793 4.161.746 4.047 United States Dollar
Dollar SingapuraAustralia 3.359 1 3.358 SingaporeAustralian Dollar
Euro 798 - 798 Euro
Dollar Australia 131 - 131 Australian Dollar
Yen Jepang 91 9 82 Japanese Yen
Total 4.170.172 4.161.756 8.416 Total
Total modal*) 2.192.138 Total capital*)
Persentase PDN terhadap modal 0,38% Percentage of NOP to capital
*) Sesuai dengan Peraturan Bank Indonesia *) In accordance with Bank Indonesia Regulation,
perhitungan persentase PDN terhadap the previous month’s capital is used in
modal menggunakan modal bulan calculating the percentage of Net Open Position
sebelumnya. to Capital.
136
Page 544
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Penilaian Profil Risiko Pasar (lanjutan) Assessment of Market Risk Profile (continued)
1. Risiko Nilai Tukar (lanjutan) 1. Foreign Exchange Risk (continued)
Batas nilai (absolut) Posisi Devisa Neto yang The (absolute) value of Net Open Position as of
diperkenankan pada tanggal 31 Desember December 31, 2023 and 2022 are Rp307,225
2023 dan 2022 masing-masing sebesar and Rp270,962, respectively. The Net Open
Rp307.225 dan Rp270.962. Posisi Devisa Neto Position of the Bank did not exceed the
Bank tidak melampaui batas nilai (absolut) yang maximum (absolute) value allowed by Bank
diperkenankan oleh Bank Indonesia. Indonesia.
Persentase Posisi Devisa Neto terhadap modal The percentage of Net Open Position to capital
pada tanggal 31 Desember 2023: 0,17% dan December 31, 2023: 0.17% and December 31,
31 Desember 2022: 0,38%. 2022: 0.38%.
Sensitivitas Nilai Tukar Foreign Exchange Sensitivity
Analisis sensitivitas nilai tukar diukur dengan Foreign exchange sensitivity analysis is
kemampuan kelebihan modal Bank untuk measured by the ability of the Bank’s excess
menyerap potensi kerugian dari nilai tukar yaitu capital to absorb potential foreign exchange
membuat asumsi perubahan/fluktuasi nilai tukar losses by assuming that foreign exchange
yang berlawanan arah dengan masing-masing fluctuation will go adversely to each foreign
posisi nilai tukar. Sensitivitas potensi kerugian exchange position. Potential exchange loss
nilai tukar berdasarkan data historis selama sensitivity is based on historical data for one
setahun ke belakang. Kelebihan modal Bank year. Excess capital was able to cover potential
mampu menutup risiko nilai tukar pada loss from foreign exchange risk on
31 Desember 2023: 5.699 kali dan December 31, 2023: 5,699 times and
31 Desember 2022: 4.213 kali. December 31, 2022: 4,213 times.
Hal ini disebabkan karena posisi devisa neto This was because the Bank held a very low net
Bank yang rendah sedangkan kelebihan modal open position, while its excess capital was very
Bank yang tinggi, sehingga manajemen high; thus, the management believes that the
percaya bahwa Bank dinilai tidak rentan Bank is not significantly susceptible to foreign
terhadap pergerakan nilai tukar. exchange movements.
Tabel dibawah menunjukkan sensitivitas Bank The table below shows the Bank’s sensitivity for
atas kemungkinan perubahan yang terjadi a given reasonable possible change based on
berdasarkan fluktuasi dari nilai tukar historis, volatility of historical exchange rates, with all
dengan semua variabel lainnya tetap konstan. other variables remaining constant.
Pengaruh kenaikan Pengaruh penurunan
nilai tukar mata uang nilai tukar mata uang
Peningkatan nilai Penurunan asing pada laba/rugi asing pada laba/rugi
tukar mata nilai tukar sebelum pajak/ sebelum pajak/
uang asing/ mata uang asing/ Effect of increase on Effect of decrease on
Increase on Decrease on foreign exchange foreign exchange
Mata uang/ foreign exchange foreign exchange to profit or loss rate to profit or loss
Currency rates rates rates before tax before tax
USD 0,3630% (0,3630%) 0,11 (0,11)
EUR 0,3903% (0,3903%) 0,06 (0,06)
JPY 0,5830% (0,5830%) 0,00 (0,00)
SGD 0,2434% (0,2434%) 0,06 (0,06)
AUD 0,5348% (0,5348%) 0,01 (0,01)
137
Page 545
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Penilaian Profil Risiko Pasar (lanjutan) Assessment of Market Risk Profile (continued)
2. Risiko Suku Bunga 2. Interest Rate Risk
Perbandingan atau rasio RSA (Rate Sensitive The ratio of RSA (Rate Sensitive Assets) to
Assets) terhadap RSL (Rate Sensitive RSL (Rate Sensitive Liabilities) as of
Liabilities) pada tanggal 31 Desember 2023, December 31, 2023 and 2022 are 172.82% and
dan 2022 masing-masing sebesar 172,82% dan 157.38%, respectively. If there are parallel
157,38%. Apabila terjadi perubahan suku changes in interest rates on assets and
bunga secara paralel pada aset dan liabilitas, liabilities, the Bank will be exposed to interest
Bank akan terekspos risiko suku bunga. rate risk.
Sensitivitas Suku Bunga Interest Rate Sensitivity
Analisis sensitivitas suku bunga diukur dengan Interest rate sensitivity analysis is measured by
kemampuan kelebihan modal Bank untuk the ability of the Bank’s excess capital to absorb
menyerap potensi kerugian dari perubahan potential loss from interest rate movements by
suku bunga, yaitu membuat asumsi making assumptions about interest rate
perubahan/fluktuasi suku bunga. Sensitivitas movement. Interest rate sensitivity is
suku bunga dilakukan dengan perubahan suku determined with the increasing interest by
bunga naik secara paralel shifted sebesar 0.25% and 1% parallel shifted. This rate is
0,25% dan 1% dengan mempertimbangkan taken by considering the fluctuated condition of
kondisi fluktuasi suku bunga pasar. Hal market interest. This was because the Bank
disebabkan karena kelebihan modal Bank yang had strong excess capital to cover interest rate
cukup untuk menutup perubahan suku bunga changes in the statement of financial position;
pada laporan posisi keuangan sehingga thus, the management of the Bank considers it
manajemen Bank menilai Bank tidak rentan to be not significantly susceptible to interest
terhadap pergerakan suku bunga. rate movement risk.
Analisis sensitivitas suku bunga digunakan Interest rate sensitivity analysis is used to
untuk menganalisis dampak kemungkinan analyze probable change in interest rate
perubahan suku bunga terhadap laba atau rugi affecting the profit or loss and equity. The
dan ekuitas. Perubahan estimasi nilai wajar dan estimated change in fair value and cash flows
arus kas untuk perubahan suku bunga pasar for changes in market interest rates are based
didasarkan pada volatilitas tingkat suku bunga on the volatility of historical interest rates, with
historis dengan mempertahankan variabel all other variables remaining constant
lainnya tetap konstan.
Sampai dengan tanggal 31 Desember 2023, As of December 31, 2023 , if interest rates
apabila suku bunga meningkat atau menurun increase or decrease by 1.00% for securities
sebesar 1,00% untuk efek-efek diukur pada measured at fair value through profit or loss and
nilai wajar melalui laba rugi dan penghasilan other comprehensive income with all other
komprehensif lain dengan menganggap variables remaining constant, the net interest
variabel lainnya tetap konstan, pendapatan income would have been Rp16,626 higher or
bunga bersih Bank akan meningkat sebesar Rp16,626 lower, respectively.
Rp16.626 atau menurun sebesar Rp16.626.
Sampai dengan tanggal 31 Desember 2023, As of December 31, 2023 , if interest rates
apabila suku bunga meningkat atau menurun increase or decrease by 0.25% for securities
sebesar 0,25% untuk efek-efek yang diukur measured at fair value through profit or loss and
pada nilai wajar melalui laba rugi dan other comprehensive income with all other
pendapatan komprehensif lainnya dengan variables remaining constant, the net interest
menganggap variabel lainnya tetap konstan, income would have been Rp4,157 higher or
pendapatan bunga bersih Bank akan meningkat Rp4,157 lower, respectively.
sebesar Rp4.157 atau menurun sebesar
Rp4.157.
138
Page 546
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Operasional Operational Risk
Manajemen Risiko Operasional Operational Risk Management
Identifikasi dan pengukuran risiko operasional The process of identifying and measuring the
dilakukan dengan pembaharuan pedoman profil operational risk is done by updating the risk profile
risiko, termasuk di dalamnya pengukuran risiko guidelines, including the measurement of
operasional menjadi 5 (lima) peringkat. Bank operational risk assessment in 5 (five) classes of
menggunakan metode BIA (Basic Indicator rating. The Bank uses the BIA (Basic Indicator
Approach) untuk perhitungan risiko operasional. Approach) for the calculation of operational risk. The
Bank juga menggunakan aplikasi ORSA dan Bank also uses the ORSA application and the Loss
aplikasi Loss Event Database (LED) untuk Event Database (LED) application for operational
pengendalian risiko operasional. risk management.
Bank telah memiliki suatu rencana komprehensif The Bank has a comprehensive plan that includes
yang berisi langkah-langkah yang harus diambil steps to be taken before, during and after an
sebelum, selama dan setelah terjadinya suatu emergency, which is documented and tested to
keadaan darurat secara terdokumentasi, teruji untuk ensure continuity of the operations of the Bank
menjamin kelangsungan operasional Bank dalam in the form of Business Continuity Planning (BCP)
bentuk Kebijakan Business Continuity Planning Policy, Disaster Recovery Plan (DRP), and the
(BCP), Disaster Recovery Plan (DRP) dan establishment of the Disaster Recovery Center
pembentukan Disaster Recovery Center (DRC) (DRC) in 2005. The business continuity policies
sejak tahun 2005. Kebijakan kelangsungan usaha are enhanced periodically and the Bank has
disempurnakan secara berkala dan telah dibentuk established a special unit that will handle this in
satu unit kerja khusus yang akan menangani hal ini a comprehensive manner.
secara komprehensif.
Manajemen Bank percaya bahwa risk taking unit The Bank’s management believes that the risk
melakukan pengendalian internal dengan taking unit performs internal control by conducting
melakukan transaksi operasional dengan tetap operational transactions with attention to the
memperhatikan prinsip kehati-hatian dan sesuai prudence principles and in accordance with internal
dengan pedoman internal dan peraturan eksternal. guidelines and external regulations. The Risk
SKMR (Risk Management Department) melakukan Management Department performs monitoring
pengawasan dengan menggunakan aplikasi ORSA using the ORSA and LED application. SKAI
dan LED. SKAI melakukan audit dengan conducts audits based on the Bank Internal Audit
berpedoman pada Standar Pelaksanaan Fungsi Function Implementation Standards (SPFAIB) to
Audit Intern Bank (SPFAIB) untuk pengawasan monitor the Bank's operations and is complemented
operasional Bank serta dilengkapi oleh fungsi by the internal control function at each branch office.
pengendalian internal di setiap kantor cabang.
Penilaian Profil Risiko Operasional Assessment of Operational Risk Profile
Hasil penilaian risiko inheren atas risiko operasional The result of the Bank’s inherent risk assessment on
Bank secara komposit posisi tanggal 31 Desember the composite operational risk of position date
2023 dan 2022 seperti yang dilaporkan kepada December 31, 2023 and 2022 as reported to
Otoritas Jasa Keuangan (OJK) masing-masing Financial Service Authority (OJK) is at Moderate
berada pada level Moderate dan Low to Moderate and Low to Moderate level, respectively while the
sedangkan untuk Kualitas Penerapan Manajemen Quality of Risk Management Application (KPMR) is
Risiko (KPMR) berada pada level Satisfactory. at the Satisfactory level.
139
Page 547
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Hukum Legal Risk
Manajemen Risiko Hukum Legal Risk Management
Kebijakan, pedoman dan prosedur perkreditan dan Policies, guidelines and procedures on lending and
operasional juga dikaji berdasarkan aspek hukum operations are reviewed based on the inherent legal
yang melekat untuk meminimalisir risiko hukum. aspects to minimize legal risk. All new products and
Seluruh produk dan aktivitas baru selain harus dikaji activities must be reviewed by Legal and Remedial
oleh Bagian Legal dan Remedial, juga harus Department, Risk Management Unit, Compliance
mendapat kajian dari Satuan Kerja Manajemen Unit and Internal Audit Department.
Risiko, Satuan Kerja Kepatuhan dan Satuan Kerja
Audit Internal.
Pengendalian risiko hukum dilakukan dengan Control of legal risk is performed through loan
laporan monitoring administrasi kredit, kajian NUK administration monitoring reports, reviews of
(Nota Usulan Kredit), perjanjian kredit, the loan proposal memorandums and credit
penyempurnaan formulir dan notifikasi kredit. agreements, as well as upgrading of forms and loan
Pengkajian aspek hukum juga dilakukan pada notifications. Evaluation of legal aspects is also
produk dan aktivitas baru serta atas perjanjian- performed on new products and activities upon
perjanjian dengan counterparty dan pihak ketiga agreement with counterparty and other third parties.
lainnya.
Penilaian Profil Risiko Hukum Assessment of Legal Risk Profile
Hasil penilaian risiko inheren atas risiko hukum Bank The result of the Bank’s inherent risk assessment
secara komposit posisi tanggal 31 Desember 2023 on the composite legal risk of position date
dan 2022 seperti yang dilaporkan kepada Otoritas December 31, 2023 and 2022 as reported to
Jasa Keuangan (OJK) masing-masing berada pada Financial Service Authority (OJK) is at Low level,
level Low sedangkan untuk Kualitas Penerapan respectively while the Quality of Risk Management
Manajemen Risiko (KPMR) berada pada level Application (KPMR) is at the Satisfactory level.
Satisfactory.
Risiko Reputasi Reputation Risk
Manajemen Risiko Reputasi Reputation Risk Management
Penerapan manajemen risiko reputasi meliputi The implementation of reputation risk management
pengawasan aktif Dewan Komisaris dan Direksi, includes active supervision by the Board of
terkait risiko reputasi pada aktivitas operasional/jasa Commissioners and Directors regarding reputation
layanan, SDM, TI & MIS, kecukupan kebijakan, risk in operational activities/services, human
prosedur, strategi manajemen risiko reputasi, resources, IT & MIS, the adequacy of reputation
pengukuran risiko reputasi dan pemantauan serta risk policies, procedures, management strategy,
pengelolaan risiko reputasi. reputation risk measurement, and monitoring and
managing of reputation risk.
Bank memiliki Service Quality Management dan Call The Bank has Service Quality Management and Call
Center Department sebagai unit yang menangani Center Department as a unit to handles customer
pengaduan nasabah. Selain itu, Bank telah complains. In addition, the Bank has presented
menyajikan aspek transparasi laporan keuangan aspects of financial statements transparency
dengan publikasi triwulan di koran. Pada tahun through quarterly publication of its financial
2016, Bank membentuk contact center untuk statements in newspapers. In 2016, the Bank set up
meningkatkan pelayanan kepada nasabah selama a contact center to improve services to customers
tahun 2022 nasabah yang menggunakan pelayanan and during 2022 the number of customers who
contact center untuk pengaduan nasabah dan received the contact center’s service for their
pelayanan lainnya semakin meningkat. complaints and other services increased.
140
Page 548
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Reputasi (lanjutan) Reputation Risk (continued)
Manajemen Risiko Reputasi (lanjutan) Reputation Risk Management (continued)
Selama tahun 2023 pengelolaan risiko reputasi Throughout 2023, the reputation risk management
terus ditingkatkan dengan diterapkannya SLA is improved by the application of SLA (Service Level
(Service Level Agreement) sesuai dengan Agreement) in line with Bank Indonesia’s and
ketentuan Bank Indonesia dan Otoritas Jasa Financial Service Authority’s provision in handling
Keuangan (OJK) untuk menangani keluhan and resolving customer complaints in less than
nasabah yang dapat diselesaikan dalam waktu 20 (twenty) working days and under certain
kurang dari 20 (dua puluh) hari kerja dan dalam conditions, the period can be extended to 20
kondisi tertentu dapat memperpanjang jangka waktu (twenty) working days. SKAI conducts internal audit
20 (dua puluh) hari kerja. SKAI juga melakukan audit at the branch offices in connection with customer
internal di cabang terkait komplain nasabah untuk complaints to ensure the implementation of internal
memastikan pengendalian internal terhadap risiko control over the reputation risk.
reputasi.
Penilaian Profil Risiko Reputasi Assessment of Reputation Risk Profile
Hasil penilaian risiko inheren atas risiko reputasi The result of the Bank’s inherent risk assessment on
Bank secara komposit posisi tanggal 31 Desember the composite reputation risk of position date
2023 dan 2022 seperti yang dilaporkan kepada December 31, 2023 and 2022 as reported to
Otoritas Jasa Keuangan (OJK) masing-masing Financial Service Authority (OJK) is at Low to
berada pada level Low to Moderate sedangkan Moderate level, respectively while the Quality of
untuk Kualitas Penerapan Manajemen Risiko Risk Management Application (KPMR) is at the
(KPMR) berada pada level Satisfactory. Satisfactory level.
Risiko Stratejik Strategic Risk
Manajemen Risiko Stratejik Strategic Risk Management
Direksi membuat rencana kerja tahunan yang The Board of Directors produces an annual work
disetujui oleh Komisaris dan melakukan sosialisasi plan, which is approved by the Board of
kepada seluruh karyawan. Rencana strategis dibuat Commissioners, and disseminates it to all
menggunakan analisis SWOT, faktor eksternal dan employees. The strategic plan is prepared using
tingkat risiko. Pengawasan aktif dilakukan melalui SWOT analysis, external factors and the level of
monitoring realisasi dengan rencana kerja tahunan. risk. Active oversight is done by monitoring the
Pemantauan risiko oleh Komisaris dilakukan melalui realization of the annual work plan. The risk
Komite Pemantau Risiko. monitoring by the Board of Commissioners is
performed through the Risk Monitoring Committee.
Bank menetapkan kebijakan dan strategi dalam The Bank establishes policies and strategies in
rangka mencapai rencana kerja yang telah disusun order to achieve the work plan, which has been
sesuai dengan visi dan misi Bank. Bank juga telah prepared in accordance with the Bank’s vision and
menyusun pedoman penyusunan produk dan mission. The Bank has also established guidelines
aktivitas baru. for the preparation of new products and activities.
141
Page 549
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. MANAJEMEN RISIKO (lanjutan) 36. RISK MANAGEMENT (continued)
Risiko Stratejik (lanjutan) Strategic Risk (continued)
Penilaian Profil Risiko Stratejik Assessment of Strategic Risk Profile
Hasil penilaian risiko inheren atas risiko stratejik The result of the Bank’s inherent risk assessment on
Bank secara komposit posisi tanggal 31 Desember the composite strategic risk of position date
2023 dan 2022 seperti yang dilaporkan kepada December 31, 2023 and 2022 as reported to
Otoritas Jasa Keuangan (OJK) masing-masing Financial Service Authority (OJK) is at Low to
berada pada level Low to Moderate sedangkan Moderate level respectively, while the Quality of
untuk Kualitas Penerapan Manajemen Risiko Risk Management Application (KPMR) is at the
(KPMR) berada pada level Satisfactory. Satisfactory level.
Risiko Kepatuhan Compliance Risk
Penerapan Manajemen Risiko Kepatuhan Application of Compliance Risk Management
Bank secara berkesinambungan meningkatkan The Bank continuously improves the risk
budaya manajemen risiko kepatuhan kepada management culture at all levels of the organization,
seluruh level organisasi antara lain, sosialisasi dan including socialization and coaching, improve
coaching, meningkatkan pengamatan untuk monitoring to ensure the correctness of reports and
memastikan kebenaran laporan dan ketepatan timelines of report submission to regulators,
waktu pengiriman laporan kepada regulator, fulfillment of internal and external regulations, as
pelaksanaan pemenuhan terhadap ketentuan well as always trying to minimize the excess of the
internal dan eksternal, serta senantiasa berusaha stipulated risk appetite and risk tolerance.
meminimalkan pelampauan limit risk appetite dan
risk tolerance yang ditetapkan.
Bank juga melakukan update pedoman internal The Bank also updates other internal guidelines in
lainnya apabila terdapat peraturan dari pihak the case of external regulation, such as those from
eksternal, misalnya Bank Indonesia dan Otoritas Bank Indonesia and Financial Service Authority
Jasa Keuangan (OJK). (OJK).
Bank telah memiliki unit kerja yang independen yaitu The Bank has an independent compliance unit
unit kepatuhan yang berfungsi melakukan whose function is to perform compliance review and
compliance review yang bertanggung jawab which is directly responsible to the Director of
langsung kepada Direktur Kepatuhan. SKAI Compliance. SKAI conducts internal audits to
melakukan audit internal untuk memastikan ensure internal control of compliance risk.
pengendalian internal terhadap risiko kepatuhan.
Penilaian Profil Risiko Kepatuhan Assessment of Compliance Risk Profile
Hasil penilaian risiko inheren atas risiko kepatuhan The result of the Bank’s inherent risk assessment on
Bank secara komposit posisi tanggal 31 Desember the composite compliance risk of position date
2023 dan 31 Desember 2022 seperti yang December 31, 2023 and December 31, 2022 as
dilaporkan kepada Otoritas Jasa Keuangan (OJK) reported to Financial Service Authority (OJK) is at
masing-masing berada pada level Low to Moderate Low to Moderate level, respectively while the Quality
sedangkan untuk Kualitas Penerapan Manajemen of Risk Management Application (KPMR) is at the
Risiko (KPMR) berada pada level Satisfactory. Satisfactory level.
142
Page 550
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. PERJANJIAN-PERJANJIAN KERJASAMA 37. SIGNIFICANT COOPERATION AGREEMENTS
SIGNIFIKAN
1. Pada tanggal 1 September 2016, Bank 1. On September 1, 2016, the Bank entered into
melakukan perjanjian dengan PT Manning an agreement with PT Manning Development
Development mengenai perjanjian sewa regarding the rental agreement of Wisma
menyewa Wisma Hayam Wuruk lantai 1 dan 2 Hayam Wuruk 1st and 2nd floor room No. 100
ruang No. 100 dan 200 untuk kegiatan and 200 for office activities. This agreement is
perkantoran. Perjanjian ini berlaku selama valid for 10 years until August 31, 2026 with
10 tahun hingga 31 Agustus 2026 dengan the condition that the Bank is exempted from
ketentuan Bank dibebaskan biaya sewa selama rental fees for the first 3 months starting from
3 bulan pertama terhitung mulai jangka waktu the term of the lease. The rental fee is charged
sewa. Biaya sewa dibebankan sebesar Rp27,316 for the first five years and will be
Rp27.316 untuk lima tahun pertama dan akan paid for every three months for the remaining
dibayarkan per tiga bulan untuk lima tahun five years.
berikutnya.
2. Pada tanggal 13 Maret 2023, Bank melakukan 2. On March 13, 2023, the Bank entered into an
perjanjian dengan PT Manning Development agreement with PT Manning Development
mengenai perjanjian sewa menyewa Wisma regarding a rental agreement for Wisma
Hayam Wuruk lantai 6 untuk kegiatan Hayam Wuruk floor 6 for office activities. This
perkantoran. Perjanjian ini berlaku selama agreement is valid for three years three
3 tahun 3 bulan hingga 31 Agustus 2026. Biaya months until 31 August 2026. The rental fee is
sewa dibebankan sebesar Rp988 belum Rp988 excluding tax. The rental amount has
termasuk pajak. Jumlah sewa telah dibayarkan been paid in full by the Bank at the time of
lunas oleh Bank pada saat penandatanganan signing the agreement.
perjanjian.
3. Pada tanggal 20 Desember 2021, Bank 3. On December 20, 2021, the Bank entered into
mengadakan kerjasama dengan PT Fortress a cooperation agreement with PT Fortress Data
Data Services (FDS) dalam pelayanan dan Services (FDS) with scope of services and daily
pengelolaan harian atas aplikasi dan jasa maintenance of the application and financial
keuangan sehubungan dengan sistem software services related to the software system. This
tersebut. Perjanjian ini berlaku selama 5 (lima) agreement is valid for 5 (five) years from the
tahun terhitung sejak tanggal berlakunya date of agreement and will be automatically
perjanjian dan akan diperpanjang otomatis. extended. The annual service fee charged to
Biaya jasa tahunan yang dibebankan ke Bank the Bank is Rp3,792.
adalah sebesar Rp3.792.
4. Dalam rangka meningkatkan akses penyaluran 4. In order to increase access to credit distribution
kredit kepada sektor UMKM, sejak tahun 2018 to the MSME sector, since 2018 Bank has
Bank telah melakukan kerjasama strategis entered into strategic partnerships with several
dengan beberapa lembaga keuangan non Bank non-bank financial institutions in the form of
dalam bentuk kredit Channeling maupun channeling loans and joint financing for
pembiayaan bersama (Joint Financing) untuk productive and consumptive purposes. This
tujuan produktif maupun konsumtif. Kerjasama collaboration has a line ranging from Rp10,000
ini memiliki line berkisar antara Rp10.000 Billion to Rp500,000 with terms ranging from 1
sampai Rp500.000, jangka waktu yang berkisar Month to 5 years and the respective funding
antara 1 bulan sampai 5 tahun serta untuk porsi portion for Joint Financing ranging from 80% -
pendanaan Joint Financing masing-masing 95% for the Bank portion and 5% - 20% for the
yang berkisar antara 80%-95% untuk porsi non-Bank financial institution portion.
Bank dan 5% - 20% untuk porsi lembaga
keuangan non Bank.
143
Page 551
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE
Berikut ini adalah beberapa standar akuntansi dan The following are several accounting standards and
interpretasi yang telah disahkan oleh Dewan interpretations issued by the Indonesian Financial
Standar Akuntansi Keuangan (DSAK) yang Accounting Standards Board (DSAK) that are
dipandang relevan terhadap pelaporan keuangan considered relevant to the financial reporting of
Bank namun belum berlaku efektif untuk laporan the Bank but not yet effective for December 31, 2023
keuangan tanggal 31 Desember 2023. financial statements.
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2024
2024
x Pilar Standar Akuntansi Keuangan x Financial Accounting Standards Pillars
Standar ini memberikan persyaratan dan These standards provides requirements and
pedoman bagi entitas untuk menerapkan guidelines for entities to apply the correct
standar akuntansi keuangan yang benar dalam financial accounting standards in preparing
menyusun laporan keuangan bertujuan umum. general purpose financial statements. There will
Akan ada 4 (empat) standar akuntansi keuangan be 4 (four) financial accounting standards that
yang saat ini diterapkan di Indonesia, yaitu: are currently applied in Indonesia, namely:
1. Pilar 1 Standar Akuntansi Keuangan 1. Pillar 1 International Financial Accounting
Internasional, Standards,
2. Pilar 2 Standar Akuntansi Keuangan 2. Pillar 2 Indonesian Financial Accounting
Indonesia (PSAK), Standards (PSAK),
3. Pilar 3 Standar Akuntansi Keuangan 3. Pillar 3 Indonesian Financial Accounting
Indonesia untuk Entitas Swasta/Standar Standards for Private Entities/Indonesian
Akuntansi Keuangan Indonesia untuk Financial Accounting Standards for
Entitas Tanpa Akuntabilitas Publik, dan Entities without Public Accountability, and
4. Pilar 4 Standar Akuntansi Keuangan 4. Pillar 4 Indonesian Financial Accounting
Indonesia untuk Entitas Mikro Kecil dan Standards for Micro Small and Medium
Menengah. Entities.
x Standar Akuntansi Keuangan Internasional x International Financial Accounting Standard
Standar ini merupakan adopsi penuh dari This standard is a full-adoption of International
International Financial Reporting Standards Financial Reporting Standards (“IFRS”) which is
(“IFRS”) yang diterjemahkan kata demi kata dan translated in a word-for-word basis and there is
tidak ada modifikasi dari Standar IFRS, no modifications from IFRS Standards,
termasuk tanggal efektifnya. Entitas yang including the effective date. Entities that meet
memenuhi persyaratan dapat menerapkan the requirements can apply this standard, from
standar ini, sejak tanggal efektif. the effective date.
x Nomenklatur Standar Akuntansi Keuangan x Financial Accounting Standards Nomenclature
Standar ini ini mengatur penomoran baru untuk This standard regulates the new numbering for
standar akuntansi keuangan yang berlaku di financial accounting standards applicable in
Indonesia yang diterbitkan oleh DSAK IAI. Indonesia issued by DSAK IAI.
x Amandemen PSAK 1: Liabilitas Jangka Panjang x Amendment of PSAK 1: Non-current Liabilities
dengan Kovenan with Covenants
Amendemen ini mengklarifikasi bahwa hanya The amendments clarities that only the
kovenan yang harus dipatuhi entitas pada atau covenants that an entity must comply with on or
sebelum tanggal pelaporan yang akan before the reporting date will affect the
memengaruhi klasifilasi liabilitas sebagai lancar classification of liabilities as current or non
atau tidak lancar. current.
144
Page 552
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. STANDAR AKUNTANSI YANG TELAH 38. ACCOUNTING STANDARDS ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE (continued)
(lanjutan)
Berikut ini adalah beberapa standar akuntansi dan The following are several accounting standards and
interpretasi yang telah disahkan oleh Dewan interpretations issued by the Indonesian Financial
Standar Akuntansi Keuangan (DSAK) yang Accounting Standards Board (DSAK) that are
dipandang relevan terhadap pelaporan keuangan considered relevant to the financial reporting of
Bank namun belum berlaku efektif untuk laporan the Bank but not yet effective for December 31, 2023
keuangan tanggal 31 Desember 2023. (lanjutan) financial statements. (continued)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2024
2024 (lanjutan) (continued)
x Amandemen PSAK 73: Liabilitas Sewa dalam x Amendment to PSAK 73: Lease Liability in
Jual Beli dan Sewa-balik a Sale and Leaseback
Amandemen PSAK 73 Sewa menetapkan The amendment to PSAK 73 Leases specifies
persyaratan yang digunakan penjual-penyewa the requirements that a seller-lessee uses in
dalam mengukur kewajiban sewa yang timbul measuring the lease liability arising in a sale and
dalam transaksi jual beli dan sewa-balik, untuk leaseback transaction, to ensure the seller-
memastikan penjual-penyewa tidak mengakui lessee does not recognise any amount of the
jumlah setiap keuntungan atau kerugian yang gain or loss that relates to the right of use it
terkait dengan hak guna yang dipertahankan. retains.
x Amandemen PSAK 2 dan PSAK 60: x Amendment of PSAK 2 and PSAK 60: Supplier
Pengaturan Pembiayaan Pemasok Finance Arrangements
Amandemen PSAK 2 dan PSAK 60 The amendments to PSAK 2 and PSAK 60
mengklarifikasi karakteristik pengaturan clarify the characteristics of supplier finance
pembiayaan pemasok dan mensyaratkan arrangements and require additional disclosure
pengungkapan tambahan atas pengaturan of such arrangements. The disclosure
pembiayaan pemasok tersebut. Persyaratan requirements in the amendments are intended to
pengungkapan dalam amandemen ini assist users of financial statements in
dimaksudkan untuk membantu pengguna understanding the effects of supplier finance
laporan keuangan dalam memahami dampak arrangements on an entity’s liabilities, cash
pengaturan pembiayaan pemasok terhadap flows and exposure to liquidity risk.
liabilitas, arus kas, dan eksposur terhadap risiko
likuiditas suatu entitas.
Bank sedang mengevaluasi dampak dari standar The Bank is presently evaluating and has not yet
akuntansi tersebut dan belum menentukan determined the effects of these accounting
dampaknya terhadap laporan keuangan Bank. standards on its financial statements.
145
Page 553
The original financial statements included herein are in the
Indonesian language.
PT BANK GANESHA Tbk PT BANK GANESHA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Indonesian Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. TAMBAHAN INFORMASI ARUS KAS 39. SUPPLEMENTARY CASH FLOW INFORMATION
Arus kas/Cash flows
Perubahan
31 Desember/ Penerimaan/ Pembayaran/ non-kas/ 31 Desember/
December 31, 2022 Reception Payment Non-cash changes December 31, 2023
Penerbitan saham baru 3.089.210 - - - 3.089.210 Issuance of new shares
Liabilitas sewa 24.279 - (7.698) 4.408 20.989 Lease liabilities
3.113.489 - (7.698) 4.408 3.110.199
Arus kas/Cash flows
Perubahan
31 Desember/ Penerimaan/ Pembayaran/ non-kas/ 31 Desember/
December 31, 2021 Reception Payment Non-cash changes December 31, 2022
Penerbitan saham baru 2.135.209 959.187 (5.187) 1 3.089.210 Issuance of new shares
Liabilitas sewa 30.369 - (7.905) 1.815 24.279 Lease liabilities
2.165.578 959.187 (13.092) 1.816 3.113.489
40. PERISTIWA SETELAH PERIODE PELAPORAN 40. EVENTS AFTER THE REPORTING PERIOD
Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Meeting of Shareholders
(RUPSLB) (RUPSLB)
Pada tanggal 8 Maret 2024 sesuai dengan akta On March 8, 2024 based on deed No.53 Notary
No.53 Notaris Hannywati Gunawan, SH, Bank telah Hannywati Gunawan, SH, Bank held Extraordinary
menyelenggarakan Rapat Umum Pemegang Saham General Meeting of Shareholders (RUPSLB) which
Luar Biasa (RUPSLB) menerima baik pengunduran approved the appointment Mahesh Ajit Ranade as
diri Mahesh Ajit Ranade yang sebelumnya menjabat Vice President Director, thus composition the board
sebagai Wakil Presiden Direktur Bank, sehingga of Commissioners and Directors, are as follows:
susunan direktur dan dewan komisaris adalah
sebagai berikut:
Dewan Komisaris Board of Commissioners
Presiden Komisaris Marcello T. Taufik President Commissioner
Wakil Presiden Komisaris Lisawati Vice President Commissioner
Komisaris (Independen) Sudarto Commissioner (Independent)
Komisaris (Independen) Trisna Chandra Commissioner (Independent)
Dewan Direksi Board of Directors
Presiden Direktur Lenny Sugihat President Director
Direktur Setiawan Kumala Director
Direktur Agoes Roediyanto Director
Direktur Suroso Director
Direktur Arif Wicaksono Director
41. PENYELESAIAN LAPORAN KEUANGAN 41. COMPLETION OF THE FINANCIAL
STATEMENTS
Manajemen Bank bertanggung jawab atas The management of the Bank is responsible for the
penyusunan dan penyajian wajar laporan keuangan preparation and fair presentation of these financial
ini sesuai dengan standar Akuntansi Keuangan di statements In accordance with Indonesian Financial
Indonesia, yang telah diselesaikan dan disetujui Accounting Standard which were completed and
untuk diterbitkan oleh Direksi Bank pada tanggal authorized for issue on March 28, 2024.
28 Maret 2024.
146
Page 554
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Page 555
Lembar Umpan Balik
Feedback Form
Setelah membaca Laporan Tahunan PT Bank Ganesha Tbk, kami mohon kesediaan para pemangku kepentingan untuk
memberikan umpan balik dengan mengirim e-mail atau mengirim formulir ini melalui fax/pos.
After reading the Sustainability Report of PT Bank Ganesha Tbk, we kindly ask stakeholders to provide feedback by sending
e-mail or sending this form via fax/post.
Pertanyaan Setuju Tidak Setuju
Question Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial, dan lingkungan Bank.
This report has provided useful information regarding the Bank economic, social, and environmental performance.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
The data and information disclosed is easy to understand, complete, transparent, and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
The data and information presented is useful for making decisions.
Laporan ini menarik dan mudah dibaca.
This report is interesting and easy to read.
Mohon berikan nilai mengenai aspek yang terdapat dalam laporan ini (nilai 1 = paling penting, 2 = penting, 3 = tidak penting,
4 = sangat tidak penting).
Please score the aspects in this report (score 1 = most important, 2 = important, 3 = less important, 4 = least important).
Kinerja Ekonomi / Economic Performance Pengembangan Masyarakat / Community Development
Pembiayaan dengan Pertimbangan Aspek Lingkungan Hidup / Penggunaan Material / Material Consumption
Financing with Consideration of Environmental Aspects
Kerahasiaan Data Nasabah / Penggunaan Energi / Energy Consumption
Confidentiality of Customer Data
Kesetaraan Kesempatan Kerja / Penggunaan Air / Water Consumption
Equal Employment Opportunity
Pelatihan dan Pengembangan Kemampuan Karyawan / Pengelolaan Limbah / Waste Management
Employee Training and Capacity Building
Kesehatan dan Keselamatan Kerja / Upaya Mengurangi Emisi / Efforts to Reduce Emissions
Occupational Health and Safety
Mohon berikan komentar/saran/usulan bagi laporan ini.
Please provide comments/suggestions/recommendations for this report.
Profil Anda / Your Profile
Nama / Name :
Pekerjaan / Occupation :
Institusi/Perusahaan / Institution/Company :
Kontak (telepon, e-mail) / Contact (phone, e-mail) :
Kategori Pemangku Kepentingan / Stakeholders Category
Pemerintah / Government Nasabah / Customer Karyawan / Employees Mitra Usaha / Business Partners
Media Masyarakat / Public LSM / NGO Lain-Lain, ... / Others,
Saran dan tanggapan yang Anda berikan atas informasi yang disajikan dalam laporan ini mohon dikirimkan kepada:
Please send your suggestions and comments on the information presented in this report to:
Sekretaris Perusahaan Wisma Hayam Wuruk T : (021) 2910 9900 (hunting)
Corporate Secretary Lt. 1 dan 2 F : (021) 2910 9992
Jl. Hayam Wuruk No. 8, E : corpsect@bankganesha.co.id
Jakarta Pusat 10120 W : www.bankganesha.co.id
Page 556
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Page 557
2023
LAPORAN TAHUNAN DAN LAPORAN KEBERLANJUTAN
ANNUAL REPORT AND SUSTAINABILITY REPORT
PT Bank Ganesha Tbk
Wisma Hayam Wuruk Lt. 1 dan 2
Jl. Hayam Wuruk No. 8
Jakarta Pusat 10120
Tel.: (021) 2910 9900 (hunting)
Fax.: (021) 2910 9992
E-mail: corpsect@bankganesha.co.id
Website: www.bankganesha.co.id
Names mentioned 205 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Kantor Akuntan Publik Purwantoro
p.2
unresolved
org
Financial Services Authority
p.2 ×53
unresolved
—
Publik dan Kantor Akuntan Publik
p.6
unresolved
—
Brief History
p.6
unresolved
—
Vision, Mission,
p.6
unresolved
org
Bank Operational Area Competency Development
p.6
unresolved
—
List of Association Membership
p.6
unresolved
org
Bank Indonesia
p.10 ×23
unresolved
org
Bank Indonesia Giro
p.10
unresolved
org
Bank Ganesha’s Extraordinary General Meeting
p.16
unresolved
org
PT Lentera Dana Nusantara
p.16 ×4
unresolved
org
Bank Ganesha’s Head Office
p.17 ×2
unresolved
org
PT Clemont Finance Indonesia
p.17 ×6
unresolved
org
Bank Goes
p.18 ×12
unresolved
org
Bank Awards
p.18 ×2
unresolved
org
PT Esta Kapital Fintek
p.19 ×4
unresolved
person
Joko Widodo
p.19 ×2
unresolved
org
Bank Versi Infobank
p.20
unresolved
org
PT Mulia Inovasi Digital
p.20 ×2
unresolved
org
PT Mulia Innovation Digital
p.20 ×2
unresolved
org
PT Sejahtera Sama Kita
p.21 ×4
unresolved
org
PT Reksa Finance
p.21 ×4
unresolved
org
PT Goodworth Investments
p.22 ×4
unresolved
org
Sing Holdings Limited
p.22 ×3
unresolved
org
Bank Ganesha. Kerja
p.22
unresolved
org
Bank Ganesha. This
p.22 ×2
unresolved
—
recognition to the dedication poured out by
· dan ucapan terima kasih sebagai bentuk penghargaan atas
p.31
unresolved
org
management, and all employees involved
· dedikasi yang telah dicurahkan oleh Direksi, manajemen,
p.31
unresolved
org
in the growth and development of the Bank in 2023. All
· dan seluruh karyawan yang terlibat dalam pertumbuhan
p.31
unresolved
—
forms of support provided encourage our enthusiasm
· dan pengembangan Bank di tahun 2023. Segala bentuk
p.31
unresolved
org
in overseeing the sustainable business management in
· dukungan yang diberikan mendorong semangat kami
p.31
unresolved
org
financial services sector in
· dalam mengawasi pengelolaan bisnis yang berkelanjutan di
p.31
unresolved
org
stakeholders, customers, debtors, and business partners
· Pemegang Saham, pemangku kepentingan, nasabah, debitur,
p.31
unresolved
org
who have provided support and trust on us. We expect
· dan mitra kerja yang telah bekerja sama sekaligus memberikan
p.31
unresolved
—
that the good relationship created to
· dukungan dan kepercayaan kepada kami. Semoga hubungan
p.31
unresolved
—
to be established as a synergistic step in seeking inclusive
· baik yang telah tercipta hingga saat ini dapat terus terjalin
p.31
unresolved
org
PT Bank Esa
p.34
unresolved
org
Ganesha Tbk
p.34
unresolved
org
Bank Ganesha’s Business Sustainability Prospects Menurut Bank Dunia
p.38
unresolved
person
Mahesh
p.39
unresolved
—
Afterwards, Mahesh Ajit Ranade officially resigned on
· Adapun selanjutnya, Mahesh Ajit Ranade resmi
p.39 ×32
unresolved
—
Shareholders through the Extraordinary GMS dated
· pengunduran diri beliau telah disetujui Pemegang Saham
p.39
unresolved
org
Bank Devisa Line
p.44
unresolved
org
Bank Tanggal Pendirian
p.44
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.44 ×3
unresolved
person
Notary Esther Daniar Iskandar
p.44 ×4
unresolved
org
Minister of Law and Human Rights
p.44 ×2
unresolved
org
Indonesia Stock Exchange
p.44 ×5
unresolved
org
Menteri Keuangan Republik Indonesia
p.45
unresolved
org
Minister of Finance
p.45
unresolved
org
Bank BGTG. Bank Ganesha
p.45
unresolved
—
Established in
p.46
unresolved
org
Bank Devisa.
p.46
unresolved
—
oleh Menteri
p.46
unresolved
org
Menteri Keuangan Republik
p.46
unresolved
org
Bank Ganesha started its
p.46
unresolved
—
commercial operations on
p.46
unresolved
—
30, 1992, according to the business
p.46
unresolved
—
license granted by the Minister
p.46
unresolved
org
Republic of Indonesia in Decree
p.46
unresolved
—
393/KMK-013/1992 dated
p.46 ×2
unresolved
org
Bank Indonesia. Bank Ganesha
p.47
unresolved
org
Bank Umum Swasta Devisa
p.52
unresolved
org
Bank Garansi
p.56
unresolved
org
Bank Ganesha. Jaminan
p.56
unresolved
org
PT Equity Life Indonesia
p.58 ×3
unresolved
org
PT Bahana TCW
p.59
unresolved
org
PT Bahana TCW Investment Management
p.59
unresolved
org
PT Trimegah Asset
p.60
unresolved
org
PT Trimegah Asset Management
p.60
unresolved
org
Reksa Dana Saham
p.60
unresolved
org
PT Akulaku Finance Indonesia
p.61
unresolved
org
PT Amartha Mikro
p.61
unresolved
org
PT Amartha Mikro Fintek
p.61
unresolved
org
PT Gadai Mas
p.62
unresolved
org
PT Gadai Mas Jatim
p.62
unresolved
org
PT Gadai Mas NTB
p.62 ×2
unresolved
org
PT Gadai
p.62
unresolved
org
PT Gadai Mas Sulsel
p.62 ×2
unresolved
org
PT Gadai Mas DKI
p.62
unresolved
org
PT Gadai Mas Bali
p.62 ×2
unresolved
org
PT Gadai Mas Kaltim.
p.62
unresolved
org
PT Gadai Mas Kaltim. Bank Ganesha
p.62
unresolved
org
PT Berdayakan
p.62
unresolved
org
PT Berdayakan Usaha Usaha Indonesia
p.62
unresolved
org
PT Cerita Teknologi
p.62
unresolved
org
PT Cerita Teknologi Indonesia
p.62
unresolved
org
PT MNC Guna
p.62
unresolved
org
PT MNC Guna Usaha Indonesia
p.62
unresolved
org
PT Kredit Utama Fintech Fintech Indonesia
p.62
unresolved
org
PT Mega Auto
p.62
unresolved
org
PT Mega Auto Finance Finance
p.62
unresolved
org
PT Tirta Rindang
p.62
unresolved
org
PT Tirta Rindang Unggul Unggul Ekatama Finance
p.62
unresolved
org
PT Multindo Auto
p.62
unresolved
org
PT Multindo Auto Finance
p.62
unresolved
person
Risk Monitoring Committee
· Presiden Komisaris
p.67 ×2
unresolved
person
Committee
· Commissioner
p.67
unresolved
person
Dede Suherman Sukandar
· Member
p.67
unresolved
org
IT Audit Logistic Manajemen Aset Liabilit
· Corporate Secretary
p.67
unresolved
org
Bank Peserta Lembaga Penjamin Simpanan
p.68
unresolved
org
Indonesia Deposit Insurance Corporation
p.68
unresolved
org
Bank Agen Penjual Efek Reksadana Indonesia
p.68
unresolved
person
Forum Komunikasi
· Direktur
p.68
unresolved
—
Bogor. Menjabat
· Presiden Komisaris
p.69 ×2
unresolved
org
Investment Tbk.
p.69 ×3
unresolved
org
Bank Manager Bank Dagang Nasional Indonesia
p.69
unresolved
org
PT Bali Turtle Island Development
p.69 ×2
unresolved
org
Cable Tbk
p.69 ×2
unresolved
org
PT KMI Wire
· Komisaris
p.69 ×2
unresolved
org
Bank Sumber Ekonomi Asia Kredit Bank Sumber Ekonomi
p.70
unresolved
org
Bank Swadesi
p.70 ×3
unresolved
—
Serving
· Independent Commissioner
p.71 ×2
unresolved
org
Bank Eksekutif Bank Indonesia
p.71
unresolved
org
PT Pemeringkat Efek
p.71
unresolved
org
PT Pemeringkat Efek Indonesia
p.71
unresolved
org
PT Bank Dagang Negara (Persero)
p.72 ×2
unresolved
org
Dana Pensiun Bank Mandiri Dua
p.72
unresolved
—
Serving Jakarta. Menjabat
· Wakil Presiden Direktur
p.74
unresolved
org
Bank Mandiri IT Bank Mandiri
p.74
unresolved
org
Bank Berhad Berhad Malaysia
p.74
unresolved
org
Bank ICBC Indonesia
p.75 ×2
unresolved
—
Tangerang. Menjabat
· Direktur
p.76
unresolved
org
PT Bringin Gigantara
p.76 ×2
unresolved
org
PT Bringin Inti
p.76
unresolved
org
PT Bringin Inti Teknologi
p.76
unresolved
person
Marcello
· Presiden Komisaris
p.79 ×7
unresolved
person
Vice
· President Commissioner
p.79 ×4
unresolved
person
Ranade
· Director
p.79
unresolved
person
Agoes
· Direktur
p.79 ×5
unresolved
person
Roediyanto
· Director
p.79 ×2
unresolved
—
Henny Liu
· Chief Digital Officer
p.81
unresolved
org
International Limited UOB Kay Hian Pte Ltd
p.82
unresolved
org
UOB Kay Hian Pte Ltd International Limited
p.83
unresolved
org
Global International Limited
p.84
unresolved
org
Purwantoro
p.85
unresolved
org
Young Global Limited
p.85
unresolved
org
PT Datindo Entrycom
· Biro Administrasi Efek
p.85 ×5
unresolved
org
PT Bursa Efek Indonesia Tel.
p.85
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.85
unresolved
org
PT Kustodian Sentral Efek Indonesia Tel.
p.85
unresolved
person
Profi
· Komisaris
p.87
unresolved
org
Pusat Statistik
p.91
unresolved
person
Notary Hannywati Gunawan
p.119 ×6
unresolved
—
Sepanjang tahun 2023, tidak terdapat
· Throughout 2023, there were no amendments
p.119
unresolved
—
perundang-undangan yang berpengaruh terhadap kinerja
· to laws and regulations that affected the Bank's
p.119 ×2
unresolved
org
Kebijakan dividen Bank Ganesha telah disesuaikan
· Bank Ganesha's dividend policy has been adjusted to Law
p.119
unresolved
org
Bank dari waktu ke waktu dapat memutuskan
· if necessary, the Bank may from time to time decide
p.119
unresolved
org
hal Bank membutuhkan dana tersebut untuk ekspansi bisnis,
· the event that the Bank needs these funds for business
p.119
unresolved
—
pemenuhan ketentuan persyaratan kecukupan
· expansion, meeting capital adequacy requirements, or
p.119
unresolved
org
PT Datindo Entrycom Related
p.121
unresolved
org
PT Equity Sekuritas Indonesia Related
p.121
unresolved
org
PT Lintas Dunia Travelindo Related
p.121
unresolved
org
PT Lumbung Sari Related
p.121
unresolved
org
PT Medicom Prima Related
p.121
unresolved
org
PT Ventura Investasi Prima Related
p.121
unresolved
org
PT Ventura Investasi Utama Related
p.121
unresolved
org
Otoritas Jasa Keuangan Republik Indonesia
p.137
unresolved
org
Bank Ganesha’s GCG
p.141
unresolved
—
Gunawan Taslim
· Komisaris Independen
p.145
unresolved
org
Kementerian Ketenagakerjaan Republik Indonesia. Sehingga
p.145
unresolved
org
Kementerian Ketenagakerjaaan Republik Indonesia
p.145 ×2
unresolved
—
Appointed Trisna Chandra
· Independent Commissioner
p.145 ×31
unresolved
—
Appointed Mahesh Ajit Ranade
· Vice President Director
p.145
unresolved
org
Ministry of Manpower
p.145 ×3
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