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Sanggahan dan Batasan Tanggung Jawab
Disclaimers and Limitation of Liability
Laporan Tahunan 2023 PT Bank Artha Graha Internasional The 2023 Annual Report of PT Bank Artha Graha
Tbk ini disusun untuk memenuhi ketentuan pelaporan hasil Internasional Tbk is prepared to comply with the provisions
kinerja Bank periode 1 Januari sampai dengan 31 Desember of reporting the Bank's performance results for the period
2023 kepada Regulator sesuai ketentuan Peraturan Otoritas January 1 to December 31, 2023 to the Regulator in
Jasa Keuangan No. 29/POJK.04/2016 tentang Laporan accordance with the provisions of the Financial Services
Tahunan Emiten atau Perusahaan Publik. Sedangkan Authority Regulation No. 29/POJK.04/2016 concerning
muatan konten pada laporan ini disesuaikan dengan kriteria Annual Reports of Issuers or Public Companies. Meanwhile,
yang terdapat pada Surat Edaran Otoritas Jasa Keuangan the content of this report is adjusted to the criteria
No. 9/SEOJK.03/2020 tentang Transparansi dan Publikasi contained in the Circular Letter of the Financial Services
Laporan Bank Umum Konvensional dan Surat Edaran Authority No. 9/SEOJK.03/2020 concerning Transparency
Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang and Publication of Conventional Commercial Bank Reports
Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan and Circular Letter of the Financial Services Authority No.
Publik. 16/SEOJK.04/2021 concerning the Form and Content of the
Annual Report of Issuers or Public Companies.
Laporan Tahunan ini memuat pernyataan terkait tujuan, This Annual Report contains statements related to
kebijakan, rencana, strategi, serta hasil operasi dan objectives, policies, plans, strategies, as well as operating
keuangan yang disusun berdasarkan data faktual yang dapat and financial results prepared based on factual data that
dipertanggungjawabkan kebenarannya. Selain itu, Laporan can be accounted for. In addition, this Annual Report also
Tahunan ini juga menyajikan informasi terkait proyeksi Bank presents information related to the Bank's projections
di tahun selanjutnya yang disusun berdasarkan pernyataan- for the following year, which are prepared based on
pernyataan prospektif dan berbagai asumsi mengenai prospective statements and various assumptions regarding
kondisi mendatang Bank, serta lingkungan bisnis yang the Bank's future conditions, as well as the related business
terkait, sehingga dapat mengakibatkan perkembangan environment, which may result in actual developments
aktual secara material berbeda dari yang dilaporkan. Oleh being materially different from those reported. Therefore,
karena itu, Bank mengimbau agar Pemangku Kepentingan the Bank urges Stakeholders to use this information wisely
dapat menggunakan informasi tersebut secara bijak dalam in making decisions.
pengambilan keputusan.
Laporan Tahunan ini memuat kata “Bank Artha Graha This Annual Report contains the words "Bank Artha Graha
Internasional” dan “Bank” yang didefinisikan sebagai PT Internasional" and "Bank" which are defined as PT Bank
Bank Artha Graha Internasional Tbk yang menjalankan Artha Graha Internasional Tbk which carries out business
kegiatan usaha di bidang jasa perbankan. Penyebutan activities in the field of banking services. Mention of the
satuan mata uang “Rupiah”, “Rp” atau “IDR” merujuk pada currency unit "Rupiah", "Rp" or "IDR" refers to the official
mata uang resmi Republik Indonesia, sedangkan “Dolar currency of the Republic of Indonesia, while "US Dollar" or
AS” atau “USD” merujuk pada mata uang resmi Amerika "USD" refers to the official currency of the United States
Serikat. Semua informasi keuangan disajikan dalam mata of America. All financial information is presented in Rupiah.
uang Rupiah.
Laporan dibuat dalam dua bahasa, yakni Bahasa Indonesia The Report is prepared in two languages, Indonesian and
dan Bahasa Inggris. Selain dalam edisi cetak, Laporan English. In addition to the printed edition, similar reports can
serupa dapat diakses melalui situs resmi Bank https://www. be accessed via the Bank's official website https://www.
arthagraha.com/. arthagraha.com/.
PEMBERITAHUAN TABEL DAN GRAFIK NOTIFICATION OF TABLES AND GRAPHS
Tabel dan grafik pada Laporan Tahunan ini memaparkan Tables and graphs in this Annual Report present numerical
data numerik dengan standar penulisan mengikuti kaidah data with writing standards following Indonesian language
Bahasa Indonesia. Pemaparan numerik dalam teks rules. Numerical presentation in the text uses standard
menggunakan standar kaidah Bahasa Indonesia dan Indonesian and English rules according to context.
Bahasa Inggris sesuai konteks.
PT Bank Artha Graha Internasional Tbk
2 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Penjelasan Tema
Theme Explanation
2023
Memperkuat Kolaborasi
Menghadirkan Solusi
Strengthening Collaboration
to Deliver Solutions
Untuk mengakselerasi pertumbuhan bisnis, Bank Artha To accelerate business growth, Bank Artha Graha
Graha Internasional (BAGI) memperkuat sinergi dan Internasional (BAGI) is strengthening synergy and
kolaborasi, baik internal maupun eksternal. Hal tersebut collaboration, both internal and external. This is intended
dimaksudkan agar BAGI dapat memberikan solusi yang so that BAGI can provide the right solutions according to
tepat sesuai kebutuhan nasabah yang semakin beragam. the increasingly diverse needs of customers. BAGI focuses
BAGI fokus dalam pengembangan layanan perbankan yang on developing inclusive banking services and digital
inklusif dan pengembangan digital banking sebagai upaya banking development as an effort to increase the Bank's
untuk meningkatkan daya saing Bank di tengah tingkat competitiveness amidst the increasing level of competition.
kompetisi yang semakin meningkat.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 3
Page 4
Kesinambungan Tema
Theme Continuity
2022 2021
Accelerating Business Through Moving Forward Thru
Synergy and Collaboration Digitalization
Bank Artha Graha Internasional (BAGI) terus berupaya Layanan mobile banking terus dikembangkan dan
untuk meningkatkan kinerja bisnisnya di tengah tingkat disempurnakan melalui penggunaan platform digital
persaingan industri perbankan yang semakin ketat. Untuk beserta layanan Application Programming Interface
itu, BAGI berupaya untuk memperluas segmen pasar dengan (API) yang terintegrasi dengan pelaku teknologi finansial
memasuki segmen-segmen baru. Untuk mempermudah guna meningkatkan layanan perbankan digital sekaligus
penetrasi di segmen baru, BAGI membangun sinergi dan meningkatkan fee-based income. Selanjutnya, Bank
berkolaborasi dengan berbagai pihak mitra. melakukan akuisisi Nasabah baru melalui pengembangan
channel Bank maupun penguatan layanan API. Akselerasi
transformasi digital tersebut ditempuh untuk mewujudkan
layanan mobile banking Bank sebagai one-stop financial
solutions yang mengutamakan kebutuhan Nasabah untuk
mendapatkan layanan finansial dan non-finansial
Bank Artha Graha Internasional (BAGI) strives to improve Mobile banking services continue to be developed and
its business performance amidst the increasingly fierce enhanced through digital platforms and Application
competition in the banking industry. For this reason, BAGI Programming Interface (API) services that are integrated
strives to expand the market by entering new segments. with financial technology players to enhance digital
To facilitate penetration in new segments, BAGI builds banking services while increasing fee-based income.
synergies and collaborates with various partners. Furthermore, the Bank acquired new customers through
the development of Bank channels and strengthening API
services. The acceleration of digital transformation was
performed to realize the Bank’s mobile banking services as
a one-stop financial solution that prioritizes customer needs
for financial and non-financial services.
PT Bank Artha Graha Internasional Tbk
4 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
2020 2019
Memperkuat Sinergi, Pertumbuhan Berkualitas
Meningkatkan Layanan di Era Digital
Strengthening Synergy, Advancing Quality Growth in Digital Era
Services
Bank Artha Graha Internasional terus berupaya untuk Bank Artha Graha Internasional senantiasa mengutamakan
memberikan layanan perbankan yang terbaik kepada pertumbuhan yang berkualitas. Pencapaian rencana kerja
seluruh Nasabahnya. Untuk itu, selain terus meningkatkan dan strategi usaha yang berorientasi kepada pemenuhan
kapasitas internal, Bank juga menjalin kerja sama dengan harapan Pemegang Saham dan Pemangku Kepentingan
pihak ketiga yang dapat membantu Bank mewujudkan menjadi prioritas. Hal ini khususnya difokuskan kepada
tujuan tersebut optimalisasi pengembangan usaha yang sesuai dengan
tantangan digitalisasi dan keberlanjutan sehingga Bank
dapat memenangkan persaingan di industri perbankan
Indonesia
Bank Artha Graha Internasional strives to provide the best Bank Artha Graha Internasional always prioritizes quality
banking services to all its customers. For this reason, in growth. Achievement of work plans and business strategies
addition to continuing to increase internal capacity, the oriented towards meeting the expectations of Shareholders
Bank also collaborated with third parties that could help the and stakeholders is a priority. This is particularly focused
Bank achieve this goal. on optimizing business development in accordance with
the challenges of digitalization and sustainability so that
the Bank can win the competition in the Indonesian banking
industry.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 5
Page 6
Pencapaian Penting 2023
Significant Achievements in 2023
Di tengah berbagai tantangan yang dihadapi sepanjang In the midst of various challenges faced throughout in 2023,
tahun 2023, Bank Artha Graha Internasional masih dapat Bank Artha Graha Internasional was still able to record
membukukan kinerja yang baik. Bank berhasil meraih good performance. The Bank managed to achieve a number
sejumlah hasil yang positif. of positive results.
11,64 20,63
Rp Rp
triliun/trillion triliun/trillion
Kredit Bersih yang diberikan Bank Artha Dana pihak ketiga yang dihimpun Bank
Graha Internasional tahun 2023 mencapai Artha Graha Internasional tahun 2023
Rp11,64 triliun. mencapai Rp20,63 triliun.
Net Credit provided by Bank Artha Graha Third-party funds collected by Bank Artha
Internasional in 2023 reach IDR11.64 trillion. Graha Internasional in 2023 reach IDR20.63
trillion.
26,10 4,17
Rp Rp
triliun/trillion triliun/trillion
Total aset Bank Artha Graha Internasional Total ekuitas Bank Artha Graha
tahun 2023 mencapai Rp26,10 triliun. Internasional tahun 2023 mencapai
Rp4,17 triliun, meningkat 4,16% dari tahun
The total assets of Bank Artha Graha sebelumnya Rp4,00 triliun.
Internasional in 2023 reach IDR26.10 trillion. The total equity of Bank Artha Graha
Internasional in 2023 reached IDR4.17 trillion,
an increase of 4.16% from the previous year
IDR4.00 trillion.
PT Bank Artha Graha Internasional Tbk
6 Laporan Tahunan 2023
Page 7
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Tahun 2023, Bank Artha Graha Internasional
membukukan laba bersih sebesar Rp146,75 miliar,
146,75
Rp meningkat signifikan dari tahun sebelumnya
sebesar Rp54,99 miliar.
miliar/billion
In 2023, Bank Artha Graha Internasional posted a net
profit of IDR146.75 billion, a significant increase from
the previous year IDR54.99 billion.
1,48 0,60 %
Rp
triliun/trillion
Pendapatan bunga Bank Artha Graha Return on Asset Bank Artha Graha
Internasional tahun 2023 naik 2,97% Internasional tahun 2023 meningkat
menjadi Rp1,48 triliun. menjadi 0,60 dari tahun sebelumnya.
Bank Artha Graha Internasional interest Return on Assets of Bank Artha Graha
income in 2023 increased by 2.97% to Internasional in 2023 increased to 0.60%
IDR1.48 trillion. from the previous year.
4,24 % 90,11 %
Return on Equity Bank Artha Graha Tahun 2023 Bank Artha Graha Internasional
Internasional tahun 2023 meningkat dapat beroperasi lebih efisien yang
menjadi 4,24% dari tahun sebelumnya tercermin dari rasio BOPO yang turun
1,63%. menjadi 90,11% dari 96,26% di tahun 2022.
Return on Equity of Bank Artha Graha In 2023 Bank Artha Graha Internasional can
Internasional in 2023 increased to 4.24% operate more efficiently as reflected in the
from 1.63% in the previous year. BOPO ratio which fell to 90.11% from 96.26%
in 2022.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 7
Page 8
Jejak Langkah
Milestone
1973 7 September/ September 7
Mendirikan dan mengawali kiprah dalam industri keuangan
sebagai lembaga keuangan bukan bank dengan nama PT Inter-
Pacific Financial Corporation. 2019
10 Oktober/ October 10
Established and initiated its involvement in the financial industry
as a non-bank financial institution under the name of PT Inter- Pada Tahun 2019, Bank Artha Graha Internasional memiliki visi untuk
Pacific Financial Corporation. meningkatkan pelayanan dan kenyamanan kepada Nasabah. Untuk itu,
Bank meluncurkan pembukaan rekening online di mana Nasabah dapat
melakukan pembukaan rekening tanpa harus datang ke cabang.
1990 23 Agustus/ August 23 In 2019, Bank Artha Graha Internasional had the vision to improve
services and extend the customers’ convenience. For this reason, the
Mencatatkan Saham pada Bursa Efek Jakarta dan Surabaya.
Bank launched a new online account opening feature to allow customers
Listed its Shares on the Jakarta and Surabaya Stock Exchanges.
to open a bank account through its mobile application without having to
come to a branch physically.
1992 19 Mei/ May 19
2018 3 Mei/ May 3
Merubah nama dari PT Inter-Pacific Financial Corporation
menjadi PT Inter-Pacific Bank Tbk. Meluncurkan kartu berlogo Gerbang Pembayaran Nasional (GPN)
Changed its name from PT Inter- Pacific Financial Corporation to sebagai salah satu wujud interoperabilitas dalam mendukung
PT Inter-Pacific Bank Tbk. kemudahan bertransaksi oleh Bank Artha Graha Internasional dan
Perbankan Indonesia. Bank Artha Graha Internasional merupakan
salah satu dari bank peserta pilot project GPN bersama Bank Mandiri,
1993 24 Februari/ February 24 BNI,BRI, BCA, CIMB Niaga dan Bank Permata.
Mendapatkan izin usaha sebagai bank umum dengan Surat Launched a card with the National Payment Gateway (GPN) logo as a
Keputusan Menteri Keuangan Republik Indonesia No. 176/ form of interoperability insupporting transactions by Bank Artha Graha
KMK.017/1993. Internasional and Indonesian Banking. Bank Artha Graha Internasional is
Obtained a business license as a commercial bank with the one of the participating banks in the GPN pilot project with Bank Mandiri,
Decreeof the Minister of Finance of the Republic of Indonesia BNI,BRI, BCA, CIMB Niaga, and Bank Permata.
No. 176/KMK.017/1993. 28 Mei/ May 28
Mobile Banking Bank Artha Graha Internasional resmi diluncurkanpada
1997 13 Juni/ June 13 tanggal 28 Mei 2018 guna memberikan layanan terbaik dan kemudahan
transaksi kepada Nasabah. agi digital apps, dilengkapi dengan berbagai
Merubah nama menjadi PT Bank Inter-Pacific Tbk. fitur transaksi transfer, pembelian dan pembayaran sebagai fitur
Changed its name to PT Bank Inter-Pacific Tbk. utamanya.
Bank Artha Graha Internasional Mobile Banking was officially launched
on May 28, 2018, to provide customers with the best services and ease
1999 9 April/ April 9
of transactions. agi digital apps has many features such as funds transfer,
bill purchase, and bill payment transactions as a main feature.
Mengajukan permohonan pembatalan pencatatan (delisting)
saham di Bursa Efek Surabaya yang direalisasikan 10 hari
kemudian melalui pemberian persetujuan atas permohonan 2017
tersebut. 26 Oktober/ October 26
Applied for the cancellation of shares delisting on the Surabaya Melakukan perubahan logo sebagai wujud perubahan Bank yang
Stock Exchange, which was realized 10 days later by approving dinamis dengan dilandasi filosofi dan semangat baru.
the said application. Made a logo change as a form of dynamic Bank changes based on a
27 September/ September 27 new philosophy and spirit.
Memperoleh pernyataan efektif dari Ketua Bapepam
berdasarkan Surat No. S-1761/PM/1999 untuk melakukan 2016 23 November/ November 23
Penawaran Umum Terbatas (PUT) I.
Obtained an effective statement from the Chairman of Bapepam Memperoleh pernyataan efektif dari Kepala Eksekutif Pengawas
basedon Letter No. S-1761/PM/1999 to conduct a Limited Public Pasar Modal Otoritas Jasa Keuangan berdasarkan Surat No.
Offering(PUT) I. S-682/D.04/2016 untuk melakukan PUT V.
Obtained an effective statement from the Chief Executive of the Capital
Market Supervision of the Financial Services Authority based on Letter
2005 16 Agustus/ August 16 No. S-682/D.04/2016 to conduct PUT V.
Melakukan perubahan nama menjadi PT Bank Artha Graha
Internasional Tbk setelah merger dengan PT Bank Artha
Graha berdasarkan izin dari Bank Indonesia dengan Keputusan
Gubernur Bank Indonesia No. 7/49/KEP.GBI/2005.
2012
5 Desember/ December 5
The Bank changed its name to PT Bank Artha Graha
Internasional Tbk after the merger with PT Bank Artha Graha Memperoleh pernyataan efektif dari Ketua Bapepam dan LK
based on a license from Bank Indonesia with the Decree of the berdasarkan Surat No. S-13878/BL/2012 untuk melakukan PUT IV.
Governor of Bank Indonesia No. 7/49/KEP.GBI/2005. PUT V. Obtained an effective statement from the Chairman of Bapepam and LK
based on Letter No. S-13878/BL/2012 to conduct PUT IV.
2007 17 April/ April 17
Memperoleh pernyataan efektif dari Ketua Badan Pengawas
2008
1 Desember/ December 1
Pasar Modaldan Lembaga Keuangan (Bapepamdan LK)
berdasarkan Surat No. S-1746/BL/2007 untuk melakukan Memperoleh pernyataan efektif dari Ketua Bapepam dan LK
Penawaran Umum Terbatas (PUT) II. berdasarkan Surat No. S-8684/BL/2008 untuk melakukan PUT III.
Obtained an effective statement from the Chairman of the Obtained an effective statement from the Chairman of Bapepam and LK
Badan Pengawas Pasar Modal and Lembaga Keuangan based on Letter No.S-8684/BL/2008to conduct LPO III.
(Bapepam and LK) based on Letter No. S-1746/BL/2007 to
conduct a Limited Public Offering (PUT) II.
PT Bank Artha Graha Internasional Tbk
8 Laporan Tahunan 2023
Page 9
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
2023 8 Mei / May 8
2020 19 Mei/ May 19 Implementasi layanan BI FAST pada channel digital aplikasi “agi” dan
internet banking bisnis guna menunjang layanan transfer antar bank
Bank Artha Graha Internasional telah mendapat izin Otoritas
secara real-time dengan biaya yang lebih terjangkau.
Jasa Keuangan atas layanan API Management. Melalui API, bank
Implementation of BI FAST services on digital channels "agi" application
menyediakan sistem integrasi yang dapat diakses oleh mitra
and business internet banking to support real-time interbank transfer
secara real-time sesuai dengan layanan yang dikerjasamakan. API
services at a more affordable cost.
yang dimilik BAGI sampai saat ini adalah API Cek Saldo, API Cek
Mutasi, API Info Kurs, API Pemindah bukuan, API Transfer Dana dan 29 Mei / May 29
API SKN. Bank Artha Graha Internasional (BAGI) khususnya Direktorat SKTI telah
Bank Artha Graha Internasional has received permission from the berhasil mendapatkan sertifikasi ISO 27001, dimana ISO 27001 adalah
Financial Services Authority for API Management services. Through standar internasional yang mengatur Sistem Manajemen Keamanan
API, the bank provides an integrated system that its partners can Informasi (Information Security Management System/ ISMS). Salah
accessin real-time in accordance with the cooperated services. satu manfaat dari penerapan ISO 27001 adalah perlindungan data dan
The APIs owned by BAGI are Balance Check API, Mutation Check informasi sensitif. Standar ini membantu perusahaan mengidentifikasi
API, Currency Info API, Transfer API, Fund Transfer API, and SKN aset informasi yang penting dan mengimplementasikan kontrol yang
API. sesuai untuk melindungi kerahasiaan, integritas, dan ketersediaan
12 Desember/ December 12 informasi tersebut. Sehingga tidak hanya tentang melindungi data
perusahaan, namun juga tentang bagaimana menciptakan kerangka
Bank Artha Graha Internasional telah mengimplementasikan
kerja yang kokoh untuk manajemen keamanan informasi yang dapat
layanan uang elektronik berbasis server, yaitu BAGI Money dimana
mendukung pertumbuhan bisnis dan meminimalkan risiko.
menjadi satu kesatuan sebagai source offunds transaksi di layanan
Bank Artha Graha Internasional (BAGI), especially the SKTI Directorate,
agi digital apps. Dengan adanya BAGI Money dapat mempermudah
has successfully obtained ISO 27001 certification, where ISO 27001
akuisisi user agi digital apps untuk bertransaksi dengan cara
is an international standard that regulates the Information Security
registrasi yang jauh lebih mudah dan cepat.
Management System (ISMS). One of the benefits of implementing ISO
Bank Artha Graha Internasional has implemented a server-based
27001 is the protection of sensitive data and information. This standard
electronic money service, BAGI Money, which becomes a single
helps companies identify critical information assets and implement
unitas a source of funds for transactionsin agi digital apps services.
appropriate controls to protect the confidentiality, integrity and
With BAGI Money, the acquisition of agi digital apps users to do
availability of that information. Therefore, it is not only about protecting
transactions by registration is easier and faster.
company data, but also creating a solid framework for information
security management that can support business growth and minimize
2021 risks.
31 Maret/ March 31
Bank Artha Graha telah mengimplementasikan layanan QRIS 2022 18 Mei / May 18
(Quick Response Indonesia Standard) untuk melayani pembayaran
berbasis QR Code di merchant kerja sama Bank Artha Graha Bank Artha Graha Internasional (BAGI) menjalin kerja sama Customer
melalui aplikasi merchant AGI Pay. Di samping itu, pembayaran Due Diligence (CDD) dengan Perantara Perdagangan Pasar Fisik Emas
QR Code juga dapat dilakukan untuk Nasabah Bank Artha Graha Digital, PT ABI Komoditi Berjangka (ABI KB). Dalam kerja sama ini, BAGI
melalui aplikasi agi digital apps di seluruh merchant yang tergabung menggunakan hasil CDD yang dilakukan ABI KB untuk pembukaan
dijaringan QRIS. Rekening Dana Komoditi (RDK) dari peserta perdagangan.
Bank Artha Graha has implemented QRIS (Quick Response Bank Artha Graha Internasional (BAGI) established Customer Due
Indonesia Standard) serviceto serve QR Code-based payments Diligence (CDD) cooperation with Digital Gold Physical Market Trading
at Bank Artha Graha partnered merchants through its AGI Pay Intermediary, PT ABI Komoditi Berjangka (ABI KB). In this cooperation,
merchant application. In addition, QR Code payments can also BAGI used the results of CDD by ABI KB to open Commodity Fund
be made for Bank Artha Graha customers through the agi digital Accounts (RDK) from trading participants.
apps application at all merchants whowere members of the QRIS
23 Mei / May 23
network.
Implementasi BI Fast pada channel teller, memberikan akses kepada
9 September/ September 9 nasabah atas layanan transfer antar bank secara real-time dan harga
Bank Artha Graha Internasional mendapatkan persetujuan dari layanan yang terjangkau menggunakan sistem yang terintegrasi
Badan Pengawas Perdagangan Berjangka Komoditi sebagai Bank dengan Bank Indonesia.
Penyimpan Dana Margin, Dana Kompensasi dan Dana Jaminan The implementation of BI Fastin the teller channel. It provides customers
untuk Perdagangan Berjangka Komoditi. access to real-time interbank transfer services and affordable service
Bank Artha Graha Internasional received approval from the prices using a system integrated with Bank Indonesia.
Commodity Futures Trading Regulatory Agency as a Margin Fund
4 Juni / June 4
Depositing Bank, Compensation Funds, and Guarantee Funds for
Commodity Futures Trading. Launching Digital Aplikasi “agi” by Bank Artha Graha Internasional,
merupakan aplikasi yang telah diperbaharui dari layanan Mobile
31 Desember/ December 31 Banking “agi digital apps”. Perubahan atas brand identity, UI/UX,
Bursa Berjangka Jakarta (BBJ) dan Kliring Berjangka Indonesia customer journey serta berbagaif itur baru yang digarap pada aplikasi
(KBI) bekerja sama dengan Bank Artha Graha Internasional ini.
sebagai Official Bank Partner yang menyediakan layanan teknologi Launching the Digital Application “agi” by Bank Artha Graha
keuangan dan sistem pembayaran dalam transaksi Perdagangan Internasional, an updated application of the Mobile Banking service “agi
Pasar Fisik Emas Digital. BBJ, KBI dan BAGI sepakat melakukan digital apps”. There were changes to the brand identity, UI/UX, customer
kerjasama penyediaan fasilitas dan akses bagi Peserta Pasar Fisik journey, and various new features, both financial and non-financial, in
Emas Digital berupa pembukaan Rekening Dana Komoditi (RDK) oleh this application.
Bank Artha Graha Internasional yang di administrasikan oleh BBJ
30 Desember/ December 30
dan KBI melalui Platform JFXGold.
Bursa Berjangka Jakarta (BBJ) and Kliring Berjangka Indonesia Bank Artha Graha telah mendapatkan surat rekomendasi untuk
(KBI) collaborated with Bank Artha Graha Internasional as an Official implementasi BI SNAP (Standar Nasional Open API Pembayaran) dalam
Bank Partner providing financial technology services and payment mendukung terciptanya sinergi sistem pembayaran melalui kerja sama
systems in Digital Gold Physical Market Trading transactions. B2B (Business to Business). Implementasi bertahap dilakukan untuk
BBJ, KBI, and BAGI agreed to cooperate in providing facilities and menyelaraskan spesifikasi teknis sesuai SNAP untuk seluruh merchant.
accessfor Digital Gold Physical Market Participantsby opening a Bank Artha Graha has receiveda recommendation letter for the
Commodity Fund Account (RDK) by Bank Artha Graha Internasional, implementation of BI SNAP (National Standard for OpenAPI Payment)
which BBJ and KBI administer through the JFXGold Platform. to support the realization of payment system synergy through B2B
(Business to Business) cooperation. Gradual implementation is carried
out to synchronize technical specifications according to SNAP for all
merchants.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 9
Page 10
Visi, Misi dan Nilai-Nilai Perusahaan
Vision, Mission and Corporate Value
Visi
Vision
Menjadi Institusi Keuangan Terkemuka dengan Kinerja Prima
yang Berkelanjutan dan Berkontribusi dalam Pembangunan
Indonesia.
To become a leading financial institution with sustainable excellent
performance that contributes to the development of Indonesia.
Misi
Mission
• Memberikan solusi keuangan berkelanjutan yang komprehensif dan inovatif.
Providing comprehensive and innovative sustainable financial solutions.
• Meningkatkan jangkauan serta kualitas pelayanan melalui digitalisasi dan inklusi
keuangan.
Improving the reach and quality of services through digitization and financial
inclusion.
• Mengembangkan sumber daya manusia yang handal dan berdedikasi.
Developing reliable and dedicated human resources.
• Menjalankan tata kelola perusahaan yang baik serta peduli terhadap masyarakat
dan lingkungan.
Implementing good corporate governance and caring for the community and the
environment.
PT Bank Artha Graha Internasional Tbk
10 Laporan Tahunan 2023
Page 11
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Nilai-Nilai Perusahaan
Corporate Value
Nilai-nilai perusahaan yang menjadi The corporate values that guide the
pedoman bagi para karyawan Bank Artha employees of Bank Artha Graha
Graha Internasional dalam mewujudkan Internasional in realizing the Vision and
Visi dan Misi adalah: Mission are:
• Agility: Mampu untuk berpikir dan • Agility: Able to think and act quickly
bertindak cepat dalam mengevaluasi dan in evaluating and responding to the
dynamics of industry changes that impact
merespons dinamika perubahan industri
the sustainability of the company.
yang berdampak kepada keberlangsungan
perusahaan.
• Collaboration: Senantiasa membuka • Collaboration: Always open opportunities
kesempatan untuk berkolaborasi dengan to collaborate with competent strategic
mitra strategis yang kompeten dalam partners in creating new opportunities for
the company's progress.
menciptakan peluang baru demi kemajuan
perusahaan.
• Innovation: Konsisten dalam mencapai • Innovation: Consistent in achieving the best
upaya terbaik berupa usulan atau tindakan efforts in the form of proposals or actions
perbaikan bertahap atau signifikan guna for gradual or significant improvements
menciptakan efisiensi, efektivitas dan to create efficiency, effectiveness and
added value in the areas of products,
nilai tambah di bidang produk, proses,
processes, services, and/or technology to
pelayanan, dan/atau teknologi untuk advance the company.
memajukan perusahaan.
Tinjauan Visi, Misi, dan Nilai-Nilai Perusahaan Review of Vision, Mission and Corporate
Oleh Dewan Komisaris dan Direksi Values by the Board of Commissioners and
Board of Directors
Pada tahun 2023, Bank telah melakukan review atas visi, In 2023, the Bank reviewed its vision, mission and values
misi dan nilai-nilai perusahaan dan menganggap bahwa visi, and considered that its existing vision, mission and values
misi dan nilai-nilai yang dimiliki Bank saat ini sesuai dengan remained in line with the conditions and challenges of the
kondisi dan tantangan industri perbankan. banking industry.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 11
Page 12
Daftar Isi
Table of Content
Sanggahan dan Batasan Tanggung Jawab
2
Disclaimer and Scope of Responsibility 03 BAB 3 - Profil Perusahaan | Company Profile
Penjelasan Tema
3 Identitas Perusahaan
Theme Explanation 74
Corporate Identity
Kesinambungan Tema
4 Riwayat Singkat Perusahaan
Theme Continuity 75
Brief Company History
Pencapaian Penting 2023
6
Significant Achievements in 2023 Logo Perusahaan
78
Jejak Langkah Company Logo
8
Milestone Kegiatan Usaha
79
Visi, Misi dan Nilai-Nilai Perusahaan Business Activities
10
Vision, Mission and Corporate Values
Keanggotaan Dalam Asosiasi
Daftar Isi 87
12 Association Membership
Table of Content
Struktur Organisasi
88
Organizational Structure
Profil Dewan Komisaris
01 BAB 1 - Kilas Kinerja | Main Highlights 90
Board of Commissioners Profile
Ikhtisar Data Keuangan
18 Profil Direksi
Financial Data Highlights 94
Board of Directors Profile
Ikhtisar Operasional
25 Pejabat Eksekutif
Operational Highlights
99
Executive Officials
Ikhtisar Saham
27
Share Highlights Demografi Karyawan
107
Employee Demographics
Ikhtisar Efek Lainnya
29
Other Highlights on Securities Struktur dan Komposisi Pemegang Saham
110
Structure and Composition of Shareholders
Penghargaan dan Sertifikasi
30
Award and Certifications Visi, Misi dan Nilai-Nilai Perusahaan
77
Vision, Mission and Corporate Values
Peristiwa Penting
33 Kronologi Penerbitan dan/atau
Significant Events
113 Pencatatan Saham
Kegiatan CSSR Bank Artha Graha
Chronology of Share Issuances and/or Listings
37 Internasional
CSSR Event Bank Artha Graha Internasional Kronologi Penerbitan dan/atau
Pencatatan Efek Lainnya
116
Chronology of Other Securities
Issuances and/or Listings
BAB 2 - Laporan Manajemen | Entitas Anak dan Entitas Asosiasi
02 Management Report 116
Subsidiary and Associate Companies
Laporan Dewan Komisaris Struktur Grup
46 116
Board of Commissioners Report Group Structure
Laporan Direksi Lembaga dan/atau Profesi Penunjang Pasar
58
Board of Directors Report Modal
117
Capital Market Supporting Institutions
and/or Professions
Website Bank
118
Bank’s Website
Peta Jaringan Bisnis dan Wilayah Operasi
120 Maps of the Business Network and
Operational Area
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12 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Jumlah Kantor Berdasarkan Jenis Kantor Nominasi dan Remunerasi Direksi
123 dan Dewan Komisaris
Number of Offices by Office Type
245 Nomination and Remuneration of
Alamat Kantor Cabang, Kantor Cabang
Board of Directors and Board of
Pembantu Commissioners
123
Addresses of Branch Offices, Sub-Branch
Offices Organ Pendukung Dewan Komisaris
252 Supporting Organs of the Board of
Commissioners
Komite Audit
252
BAB 4 - Analisis dan Pembahasan Manajemen | Audit Committee
04 Management Discussion and Analysis
Komite Remunerasi dan Nominasi
266
Tinjauan Ekonomi dan Industri Remuneration and Nomination Committee
132
Economic and Industrial Review
Komite Pemantau Risiko
275
Tinjauan Operasional Risk Monitoring Committee
136
Operational Review
Organ Pendukung Direksi
281
Tinjauan Per Segmen Operasi Supporting Organs of the Board of Directors
138
Operating Segment Review
Komite Kredit
281
Tinjauan Keuangan Credit Committee
141
Financial Review
Komite Asset dan Liabilities
284
Tinjauan Pendukung Bisnis Assets and Liabilities Committee
173
Business Support Review
Komite Manajemen Risiko
287
Risk Management Committee
Komite Pengarah Teknologi Informasi
291
BAB 5 - Tata Kelola Perusahaan | Information Technology Steering Committee
05 Corporate Governance
Komite Human Capital
Komitmen dan Kebijakan Penerapan 297
Human Capital Committee
Tata Kelola Perusahaan
190 Sekretaris Perusahaan
Commitment and Policy on the Implementation 300
of Corporate Governance Corporate Secretary
Struktur Tata Kelola Internal Audit
193 305
Governance Structure Audit Internal
Rapat Umum Pemegang Saham Akuntan Publik
195 312
General Meeting of Shareholders Public Accountant
Dewan Komisaris Fungsi Kepatuhan
207 314
Board of Commissioners Compliance Function
Direksi Program APU, PPT & PPPSPM
226 317
Board of Directors AML, CFT & PPPSPM Program
Dewan Pengawas Syariah Sistem Pengendalian Internal
239 320
Syariah Supervisory Board Internal Control System
Kebijakan Pengungkapan Informasi Perkara Hukum
323
dan Benturan Kepentingan Legal Cases
239
Information Disclosure and Conflict of Interest
Policy Sanksi Administratif
324
Administration Sanction
Penilaian Kinerja Dewan Komisaris Dan
Direksi Akses Informasi dan Data Perusahaan
245 324
Performance Assessment of Board of Access to Company Information and Data
Commissioners and Directors
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 13
Page 14
Transparansi Kondisi Keuangan dan Strategi Anti Fraud, Anti Penyuapan Dan
Non-Keuangan Perusahaan Gratifikasi
326 343
Transparency of the Company’s Financial Anti-Fraud, Anti-Bribery And Gratification
and Non-Financial Condition Strategy
Pemberian Dana Untuk Kegiatan Sosial dan/ Penilaian Penerapan GCG
atau Politik
344
Assessment of GCG Implementation
327
Provision of Funds for Social and/or Political
Penerapan atas Pedoman Tata Kelola
Activities
Perusahaan Terbuka
Penyediaan Dana Kepada Pihak Terkait 347
327 Implementation of Public Company
Provision of Funds to Related Parties Governance Guidelines
Pelanggaran (Fraud) Internal Transparansi Praktik Bad Governance
328 354
Internal Fraud Transparency of Bad Governance Practices
Kode Etik Permodalan dan Manajemen Risiko
329 355
Code of Conduct Capital and Risk Management
Sistem Pelaporan Pelanggaran Tinjauan Atas Efektivitas Sistem
332 (Whistleblowing System) Manajemen Risiko Perusahaan
376
Whistleblowing System Overview of the Bank’s Management
Laporan Pelaksanaan Tata Kelola System Effectiveness
337 Terintegrasi
Integrated Governance Implementation Report
Pemenuhan Penyampaian Laporan BAB 6 - Tanggung Jawab Sosial Pengamanan
Keberlanjutan 2023
338 06 Perusahaan | Corporate Social Safety
Fulfillment of 2023 Sustainability Report
Responsibility
Submission
Laporan Keberlanjutan
Pengungkapan Kepemilikan Saham Anggota 442
Sustainability Report
Direksi dan Anggota Dewan Komisaris
338 Disclosure of Share Ownership of Members
of the Board of Directors and Members
of the Board of Commissioners
Kebijakan Pemberian Kompensasi 07 BAB 7 - Laporan Keuangan | Financial Report
Jangka Panjang Berbasis Kinerja Kepada
339 Manajemen dan/atau Karyawan
Performance-Based Long-Term Compensation
Policy to Management and/or Employees
Kebijakan Anti Fraud
339
Anti-Fraud Policy
Kebijakan Pengadaan Barang dan Jasa
340
Goods and Services Procurement Policy
Pembelian Kembali Saham Dan/Atau Obligasi
340 Bank
Repurchase Of Bank Shares And/Or Bonds
Transaksi Afilliasi Dan Benturan Kepentingan
340 Related Party Transactions And Conflicts Of
Interest
Rencana Korporasi Bank
341
Bank Corporate Plan
Integritas Pelaporan dan Sistem Teknologi
Informasi
342
Integrity of Reporting and Information
Technology Systems
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Halaman ini sengaja di kosongkan.
This page is intentionally left blank.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 15
Page 16
PT Bank Artha Graha Internasional Tbk 16 Laporan Tahunan 2023
Page 17
Bab
Kilas Kinerja
01
Performance Highlights
Melalui penerapan strategi
yang efektif, Bank Artha Graha
Internasional melanjutkan tren
pertumbuhan positif di tahun 2023.
By implementing effective strategies,
Bank Artha Graha Internasional will
continue its positive growth trend in
2023.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 17
Page 18
Kilas Kinerja
Performance Highlight
Ikhtisar Data Keuangan
Financial Data Highlights
Laporan Posisi Keuangan dalam jutaan Rupiah
in million Rupiah
Statement of Financial Position
Keterangan
2023 2022 2021 2020 2019
Description
Aset
Assets
Kas
369.134 290.754 276.539 286.779 320.052
Cash
Giro pada Bank Indonesia
2.658.276 2.937.933 1.532.310 926.163 1.491.352
Current Accounts in Bank Indonesia
Giro pada Bank Lain - Bersih
338.297 375.060 720.418 558.976 364.823
Current Accounts in Other Banks
Penempatan pada Bank Indonesia dan Bank
Lain
711.075 1.378.005 1.973.527 1.097.187 1.639.873
Placements in Bank Indonesia and Other
Banks
Efek-efek
5.919.277 4.045.146 2.839.888 1.653.004 1.825.746
Securities
Efek-Efek yang Dibeli dengan Janji Dijual
Kembali
125.469 1.678.795 2.700.350 8.079.169 1.637.441
Securities Purchased Under Agreement to
Sell
Tagihan Derivatif
35 143 2.049 - 6.910
Derivatives Receivables
Kredit yang Diberikan - Bersih
11.636.733 9.705.183 10.816.904 11.982.582 13.459.487
Loans-Net
Pendapatan Bunga yang Masih Akan Diterima
326.422 365.947 344.590 291.889 131.194
Accrued Interest Receivable
Pajak Dibayar Dimuka
- - - 12.380 37.186
Prepaid Taxes
Biaya Dibayar Dimuka
144.641 156.451 173.355 213.844 206.966
Prepaid Expense
Tagihan Akseptasi
131.362 276.735 259.213 143.978 48.409
Acceptance Receivables
Penyertaan Saham
6 6 6 137 137
Investment in Shares
Aset Tetap - Bersih
2.127.797 2.078.315 2.106.653 2.065.208 2.029.527
Fixed Assets-Net
Aset Tak Berwujud - Bersih
31.873 31.164 32.731 36.606 43.996
Intangible Assets-Net
Agunan yang Diambil Alih -Bersih
936.110 1.223.296 1.829.689 2.650.061 2.051.119
Foreclosed Assets-Net
Aset Pajak Tangguhan
270.760 304.870 317.941 288.547 67.659
Deferred Tax Assets
Aset Lain-Lain - Bersih
376.344 589.830 201.657 240.455 170.164
Other Assets-Net
Jumlah Aset
26.103.611 25.437.633 26.127.820 30.526.965 25.532.041
Total Assets
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18 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Laporan Posisi Keuangan dalam jutaan Rupiah
in million Rupiah
Statement of Financial Position
Keterangan
2023 2022 2021 2020 2019
Description
Liabilitas
Liabilities
Liabilitas Segera
95.711 87.094 59.694 64.494 77.322
Liabilities Due Immediately
Simpanan dari Nasabah
20.631.701 20.325.078 21.005.956 25.500.329 20.249.792
Deposits from Customers
Simpanan dari Bank Lain
336.958 18.641 18.117 121.613 9.409
Deposits from Other Banks
Liabilitas Derivatif
1.057 33 77 - -
Derivative Liabilitie
Liabilitas Akseptasi
131.863 277.445 259.917 144.390 48.409
Acceptance Liabilities
Utang Pajak
11.713 10.870 11.862 9.364 10.530
Taxes Payable
Bunga Masih Harus Dibayar
26.693 18.438 24.096 74.503 77.452
Accrued Interest Payable
Liabilitas Imbalan Pascakerja
118.875 124.006 153.778 242.279 240.599
Post-Employment Benefit Liabilities
Pinjaman Subordinasi
- - - - -
Subordinated Loans
LTN Subordinasi
200.000 200.000 200.000 200.000 -
Subordinated LTN
Liabilitas Lain-Lain
378.007 371.658 440.374 610.458 282.293
Other Liabilities
Jumlah Liabilitas
21.932.578 21.433.263 22.173.871 26.967.430 20.995.806
Total Liabilities
Ekuitas
Equity
Modal Saham
2.242.372 2.242.372 2.242.372 1.751.482 1.751.482
Share Capital
Tambahan Modal Disetor
415.285 415.285 415.285 414.753 414.753
Additional Paid-in Capital
Revaluasi Aset Tetap
1.379.822 1.349.281 1.349.281 1.303.818 1.303.818
Revaluation Surplus of Fixed Assets
Pengukuran Kembali Program Imbalan Pasti
setelah Dikurangi Pajak
61.575 60.364 46.792 12.741 4.505
Remeasurement of Defined Benefits Program
after Tax
Keuntungan yang Belum di Realisasi atas
Perubahan Nilai Wajar Efek-Efek yang
Tersedia untuk Dijual, setelah Pajak 2.342 14.184 32.332 40.791 (1.407)
Unrealized Gain on Changes in Fair Value of
Available-for-Sale Securities, after Tax
Saldo Laba
69.637 (77.116) (132.113) 35.950 1.063.084
Retained Earnings
Jumlah Ekuitas
4.171.033 4.004.370 3.953.949 3.559.535 4.536.235
Total Equity
Jumlah Liabilitas dan Ekuitas
26.103.611 25.437.633 26.127.820 30.526.965 25.532.041
Total Liabilities and Equity
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 19
Page 20
Kilas Kinerja
Performance Highlight
Jumlah Aset dalam jutaan Rupiah Jumlah Liabilitas dalam jutaan Rupiah
Total Assets in million Rupiah Total Liabilities in million Rupiah
20.995.806
30.526.965
25.437.633
25.532.041
21.433.263
21.932.578
26.127.820
26.967.430
26.103.611
22.173.871
2023 2022 2021 2020 2019 2023 2022 2021 2020 2019
Jumlah Ekuitas dalam jutaan Rupiah
Total Equity in million Rupiah
3.953.949
4.536.235
3.559.535
4.004.370
4.171.033
2023 2022 2021 2020 2019
PT Bank Artha Graha Internasional Tbk
20 Laporan Tahunan 2023
Page 21
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain dalam jutaan Rupiah
in million Rupiah
Statements of Profit (Loss) and Other Comprehensive Income
Keterangan
2023 2022 2021 2020 2019
Description
Pendapatan dan Beban Operasional
Operational Income and Liabilities
Pendapatan Bunga
1.484.753 1.441.977 1.534.022 1.688.028 1.976.522
Interest Income
Beban Bunga
(502.774) (491.344) (766.265) (1.056.241) (1.049.601)
Interest Expenses
Pendapatan Bunga - Bersih
981.979 950.633 767.757 631.787 926.921
Interest Income-Net
Pendapatan dan Beban Operasional Lainnya
Other Operational Income and Expenses
Pendapatan Operasional Lainnya
312.618 167.121 306.729 115.873 106.777
Other Operational Income
Beban Operasional Lainnya
(1.107.521) (1.054.743) (1.278.397) (704.784) (1.105.713)
Other Operational Expenses
Laba (Rugi) Operasional
187.076 63.011 (203.911) 42.876 (72.015)
Operational Profit (Loss)
Pendapatan (Beban) Non-Operasional -Bersih
(3.719) 6.130 451 (12.454) (4.324)
Non-Operational Income and Expenses - Net
Laba (Rugi) Sebelum Beban Pajak
183.357 69.141 (203.460) 30.422 (76.339)
Profit (Loss) Before Tax Expenses
Beban Pajak
(36.604) (14.144) 35.397 (9.051) 17.994
Tax Expenses
Laba (Rugi) Tahun Berjalan
146.753 54.997 (168.063) 21.371 (58.345)
Liabilities Due Immediately
Penghasilan (Rugi) Komprehensif Lain
19.910 (4.576) 71.055 50.434 7.469
Other Comprehensive Income and (Loss)
Jumlah Laba (Rugi) Komprehensif
166.663 50.421 (97.008) 71.805 (50.876)
Total Comprehensive Profit (Loss)
Laba (Rugi) per Saham Dasar (Rupiah Penuh)
7,26 2,72 (8,31) 1,35 (3,69)
Profit (Loss) per Share (Full Rupiah)
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Annual Report 2023 21
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Kilas Kinerja
Performance Highlight
Pendapatan Bunga dalam jutaan Rupiah Beban Bunga dalam jutaan Rupiah
Interest Income in million Rupiah Interest Expenses in million Rupiah
1.688.028
1.534.022
1.484.753
1.976.522
1.441.977
1.049.601
1.056.241
766.265
491.344
2023 2022 2021 2020 2019 502.774
2023 2022 2021 2020 2019
Laba (Rugi) Bersih dalam jutaan Rupiah
Profit (Loss) - Net in million Rupiah
146.753
54.997
21.371
(168.063)
(58.345)
2023 2022 2021 2020 2019
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22 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
LAPORAN ARUS KAS dalam jutaan Rupiah
in million Rupiah
STATEMENT OF CASH FLOW
Keterangan
2023 2022 2021 2020 2019
Description
Arus Kas diperoleh dan/(digunakan untuk
kegiatan Operasi
(518.130) 604.832 (3.034.360) 5.121.893 588.905
Cash Flow Provided from/(Used by) Operating
Activities
Arus Kas diperoleh dan/(digunakan untuk
kegiatan Investasi
(384.402) (150.970) 4.170.396 (6.276.573) (950.763)
Cash Flow Provided from/(Used by) Investing
Activities
Arus Kas diperoleh dan/(digunakan untuk)
kegiatan Pendanaan
- - 491.422 200.000 (101.955)
Cash Flow Provided from/(Used by) Financing
Activities
Kenaikan/(Penurunan) Kas dan Setara Kas -
Neto
(902.532) 453.862 1.627.458 (954.680) (463.813)
Increase/(Decrease) In Cash and Cash
Equivalents - Net
Kas dan Setara Kas pada Awal Tahun
Cash and Cash Equivalents at the Beginning
4.982.095 4.503.130 2.869.279 3.816.420 4.294.493
of the
Year
Kas dan Setara Kas pada Akhir Tahun
Cash and Cash Equivalents at the End of the 4.076.785 4.982.095 4.503.130 2.869.279 3.816.420
Year
Rasio Keuangan dan Kepatuhan dalam persentase (%)
in percentage (%)
Financial and Compliance Ratios
Keterangan
2023 2022 2021 2020 2019
Description
Rasio Permodalan
Capital Ratio
KPMM dengan Memperhitungkan Risiko
Kredit dan Risiko Operasional
25,48 23,82 22,36 16,66 18,67
CAR by Calculating Credit Risk and
Operational Risk
KPMM dengan Memperhitungkan Risiko
Kredit, Risiko Operasional, dan Risiko Pasar
24,96 23,31 21,77 16,37 18,55
CAR by Calculating Credit Risk, Operational
Risk, and Market Risk
Aset Tetap terhadap Modal
54,70 56,89 57,00 69,26 64,18
Fixed Assets to Capital
Aset Produktif
Earning Assets
Aset Produktif dan Non-Produktif Bermasalah
terhadap Total Aset Produktif dan Aset Non
Produktif
7,12 6,51 8,57 6,43 9,72
Non-Performing Earning and Non-Earning
Assets to Total Earning and Non-Earning
Assets
Aset Produktif Bermasalah terhadap Total
Aset Produktif
1,09 1,55 1,95 2,38 4,45
Non-Performing Earning Assets to Total
Productive Assets
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 23
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Kilas Kinerja
Performance Highlight
Rasio Keuangan dan Kepatuhan dalam persentase (%)
in percentage (%)
Financial and Compliance Ratios
Keterangan
2023 2022 2021 2020 2019
Description
Cadangan Kerugian Penurunan Nilai Aset
Keuangan terhadap Aset Produktif
2,64 2,93 3,33 1,92 1,58
Allowance for Impairment Losses for Financial
Assets to Earning Assets
Pemenuhan CKPN Kredit yang Diberikan
103,99 96,31 103,87 58,46 26,51
Fixed Fulfillment of CKPN on Disbursed Loans
Rasio Kredit Bermasalah (NPL) - Bruto
Non-Performing Loans (NPL) to Total Loans - 1,74 2,73 3,39 4,58 5,71
Gross
Rasio Kredit Bermasalah (NPL) - Bersih
Non-Performing Loans (NPL) to Total Loans - 0,31 0,41 0,32 3,14 4,25
Net
Rasio Rentabilitas
Rentability Ratio
Rasio Laba Setelah Pajak terhadap rata-rata
Aset (ROA) 0,60 0,25 (0,73) 0,11 (0,30)
Return on Assets (ROA)
Rasio Laba Setelah Pajak terhadap rata-rata
Ekuitas (ROE) 4,24 1,63 (6,02) 0,81 (1,63)
Return on Equity (ROE)
Margin Bunga Bersih (NIM)
5,58 4,79 3,62 2,99 4,77
Net Interest Margin (NIM)
Beban Operasional Lain terhadap Penghasilan
Operasional (BOPO)
90,11 96,26 111,09 97,75 105,11
Operating Expense to Operating Income
(BOPO)
Liabilitas terhadap Aset
84,02 84,26 84,87 88,34 82,23
Liabilities to Assets
Liabilitas terhadap Ekuitas
525,83 535,25 560,80 757,61 462,85
Liabilities to Equity
Laba (Rugi) terhadap Pendapatan Bunga
9,88 3,81 (10,96) 1,27 (2,95)
Profit (Loss) to Interest Income
Cost to Income (CIR)
78,05 69,05 67,58 103,89 87,64
Cost to Income (CIR)
Rasio Likuiditas
Liquidity Ratio
Rasio Intermediasi Makroprudensial
58,03 54,92 58,47 49,60 68,29
Macroprudential Intermediation Ratios
Current Account Savings Account (CASA)
39,50 41,13 35,23 24,72 30,07
Current Account Savings Account (CASA)
Rasio Kepatuhan
Compliance Ratio
Persentase Pelanggaran BMPK
- - -
Percentage of Violation of Legal Lending Limit
Pihak Terkait
- - - - -
Related Parties
Pihak Tidak Terkait
- - - - -
Third Parties
Persentase Pelampauan BMPK
- - - - -
Percentage of Excess of Legal Lending Limit
PT Bank Artha Graha Internasional Tbk
24 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
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Rasio Keuangan dan Kepatuhan dalam persentase (%)
in percentage (%)
Financial and Compliance Ratios
Keterangan
2023 2022 2021 2020 2019
Description
Pihak Terkait
- - - - -
Related Parties
Pihak Tidak Terkait
- - - - -
Third Parties
GWM Rupiah
12,73 13,77 6,46 3,52 7,02
GWM Rupiah
GWM Valuta Asing
4,96 4,44 5,56 5,13 8,32
GWM Foreign Currency
Posisi Devisa Net
0,81 0,82 2,14 0,63 0,86
Net Open Position
Ikhtisar Operasional
Operational Highlights
Kinerja Operasional dalam jutaan Rupiah
in million Rupiah
Operational Highlights
Keterangan
2023 2022 2021 2020 2019
Description
Dana Pihak Ketiga
Third-Party Funds
Tabungan
1.517.590 1.601.653 1.597.032 1.513.106 1.593.985
Savings
Giro
6.631.415 6.757.738 5.804.329 4.791.305 4.495.854
Demand Deposits
Deposito
12.482.696 11.965.687 13.604.595 19.195.918 14.159.953
Time Deposits
Total Dana Pihak Ketiga
20.631.701 20.325.078 21.005.956 25.500.329 20.249.792
Total Third-Party Funds
Kredit
Loans
Kredit Produktif
9.598.721 7.476.792 8.476.965 9.451.985 10.800.417
Productive Loans
Kredit Konsumtif
2.548.648 2.752.978 3.003.007 2.990.529 2.936.480
Consumptive Loans
Total Kredit
12.147.369 10.229.770 11.479.972 12.442.514 13.736.897
Total Loans
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 25
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Kilas Kinerja
Performance Highlight
Informasi Lainnya dalam satuan
in unit
Other Information
Keterangan
2023 2022 2021 2020 2019
Description
Total Kantor Cabang
32 32 32 32 33
Total Branch Offices
Total Kantor Cabang Pembantu
34 35 36 40 54
Total Sub-Branch Offices
Total Kantor Kas
- - - 2 4
Total Cash Offices
Total ATM
153 131 118 124 147
Total ATM
Total Payment Point
- - - 6 7
Total Payment Point
Total Karyawan (orang)
1.463 1.487 1.581 1.787 1.993
Total Employees (people)
Dana Pihak Ketiga dalam jutaan Rupiah Kredit yang Diberikan dalam jutaan Rupiah
Third-Party Funds in million Rupiah Loans in million Rupiah
20.325.078
21.005.956
25.500.329
10.229.770
20.249.792
13.736.897
12.442.514
11.479.972
20.631.701
12.147.368
2023 2022 2021 2020 2019 2023 2022 2021 2020 2019
PT Bank Artha Graha Internasional Tbk
26 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
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Ikhtisar Saham
Share Highlights
PENAWARAN SAHAM PERDANA INITIAL PUBLIC OFFERING
Pada tanggal 10 Juli 1990, Bank memperoleh pernyataan On July 10, 1990, the Bank obtained an effective statement
efektif dari Ketua Badan Pengawas Pasar Modal (Bapepam) from the Chairman of the Capital Market Supervisory
berdasarkan Surat No. SI-124/SHM/MK.10/1990 untuk Agency (Bapepam) based on Letter No. SI-124/SHM/
melakukan Penawaran Umum Saham Perdana kepada MK.10/1990 to conduct an Initial Public Offering of
masyarakat sejumlah 5.000.000 saham dengan nilai nominal 5.000.000 shares with a par value of IDR1.000 (full Rupiah)
Rp1.000 (Rupiah penuh) per saham yang merupakan 20% per share, representing 20% of paid-up capital. On August
dari modal yang ditempatkan. Pada tanggal 23 Agustus 23, 1990, the shares were listed on the Jakarta Stock
1990, saham tersebut masing-masing dicatatkan pada Exchange and Surabaya Stock Exchange or currently
Bursa Efek Jakarta dan Bursa Efek Surabaya atau saat ini known as Indonesia Stock Exchange.
dikenal sebagai Bursa Efek Indonesia.
Kinerja Perdagangan Saham
Share Trading Performance
2023
Harga Saham Jumlah Saham
Kapitalisasi Pasar
Share Price Beredar (lembar
Periode Volume Transaksi (Rp)
saham)
Period Transaction Market
Tertinggi Terendah Penutupan Number of
Volume Capitalization
Highest Lowest Closing Outstanding
(IDR)
Shares (in shares)
Triwulan I
77 64 66 93.706.300 20.223.412.907 1.334.745.251.862
Quarter I
Triwulan II
71 61 67 98.374.500 20.223.412.907 1.354.968.664.769
Quarter II
Triwulan III
83 66 74 274.764.300 20.223.412.907 1.496.532.555.118
Quarter III
Triwulan IV
87 64 73 251.234.300 20.223.412.907 1.476.309.142.211
Quarter IV
2022
Harga Saham Jumlah Saham
Kapitalisasi Pasar
Share Price Beredar (lembar
Periode Volume Transaksi (Rp)
saham)
Period Transaction Market
Tertinggi Terendah Penutupan Number of
Volume Capitalization
Highest Lowest Closing Outstanding
(IDR)
Shares (in shares)
Triwulan I
136 94 106 593.701.900 20.223.412.907 2.143.681.768.142
Quarter I
Triwulan II
110 87 93 217.841.500 20.223.412.907 1.880.777.400.351
Quarter II
Triwulan III
95 84 84 157.231.200 20.223.412.907 1.698.766.684.188
Quarter III
Triwulan IV
96 69 71 362.219.700 20.223.412.907 1.435.862.316.397
Quarter IV
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 27
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Kilas Kinerja
Performance Highlight
Grafik Pergerakan Harga Saham
Graphic of Share Trading Movement
90 120.000.000
80
100.000.000
70
60 80.000.000
50
60.000.000
40
30 40.000.000
20
20.000.000
10
0 0
02 Jan 23 01 Feb 23 01 Mar 23 03 Apr 23 02 Mei 23 05 Jun 23 03 Jul 23 01 Agt Jan 23 01 Sep 23 02 Okt 23 01 Nov 23 01 Des 23 29 Des 23
Jan 02, 23 Feb 01, 23 01 Mar, 23 Apr 03, 23 May 02, 23 Jun 05, 23 Jul 03, 23 Aug 01, 23 Sep 01, 23 Oct 02, 23 Nov 01, 23 Dec 01, 23 Dec 29, 23
Penutup Volume
SUSPENSI PERDAGANGAN SAHAM DAN/ SHARE TRADING SUSPENSION AND/OR
ATAU DELISTING DELISTING
Sampai dengan 31 Desember 2023, Bank Artha Graha Until December 31, 2023, Bank Artha Graha Internasional
Internasional tidak pernah dikenakan sanksi penghentian has never been sanctioned with suspension and/or delisting
sementara perdagangan saham (suspension) dan/atau of shares.
penghapusan pencatatan saham (delisting).
AKSI KORPORASI CORPORATE ACTIONS
Pada tahun 2023, Bank Artha Graha Internasional tidak In 2023, Bank Artha Graha Internasional did not do corporate
melakukan aksi korporasi seperti: actions, such as:
1. Pemecahan saham (stock split); 1. Stock Split;
2. Penggabungan saham (reverse stock); 2. Reverse Stock;
3. Dividen saham; 3. Stock dividend;
4. Saham Bonus; dan 4. Bonus shares; and
5. Perubahan nilai nominal saham. 5. Change in par value of shares.
PT Bank Artha Graha Internasional Tbk
28 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Ikhtisar Efek Lainnya
Other Highlights on Securities
IKHTISAR OBLIGASI, SUKUK ATAU OBLIGASI BOND, SUKUK, OR CONVERTIBLE
KONVERSI HIGHLIGHTS
Bank Artha Graha Internasional tidak menyajikan informasi Bank Artha Graha Internasional does not present
terkait kronologi penerbitan obligasi, sukuk atau obligasi information related to the chronology of issuance of bonds,
konversi karena untuk periode yang berakhir pada sukuk, or convertible bonds because for the period ended
tanggal 31 Desember 2023, Bank tidak menerbitkan dan on December 31, 2023, the Bank did not issue and list
mencatatkan obligasi, sukuk atau obligasi konversi. bonds, sukuk, or convertible bonds.
IKHTISAR SUMBER PENDANAAN LAINNYA OTHER FUNDING SOURCES HIGHLIGHTS
Dalam rangka memperkuat permodalan dan mendukung To strengthen the capital and support the expansion, the
ekspansi usaha Bank telah menerbitkan Long Term Notes Bank has issued Long Term Notes (LTN) of Subordination I in
(LTN) Subordinasi I di tahun 2020 sebagaimana diatur dalam 2020 as regulated in the Financial Services Authority (OJK)
ketentuan Peraturan Otoritas Jasa Keuangan (OJK) No. 39/ Regulation No. 39/POJK.04/2019 concerning the Issuance
POJK.04/2019 tentang Penerbitan Efek Bersifat Utang of Debt Securities and/or Sukuk without a Public Offering.
dan/atau Sukuk yang dilakukan tanpa melalui Penawaran The debt securities were not rated because they were
umum. Efek utang tersebut tidak berperingkat karena issued through a Non-Public Offering mechanism regarding
diterbitkan melalui mekanisme Tanpa Penawaran Umum the Info Memo document of the LTN issuance.
dengan mengacu kepada dokumen Info Memo penerbitan
LTN tersebut.
LTN Subordinasi I Tahap II tidak diterbitkan karena Subordinated LTN I Phase II was not issued because
manajemen berkeyakinan permodalan saat ini sudah dapat management believes that the current capital can support
mendukung ekspansi usaha untuk masa mendatang. business expansion in the future.
Adapun struktur LTN Subordinasi I tahap I Tahun 2020 The structure of Subordinated LTN I phase I 2020 is as
adalah sebagai berikut: follows:
Nominal (Rp Suku Bunga
Tanggal
Nama Efek Miliar) per Tahun Jatuh Tempo Wali Amanat
Penerbitan
Securities Name Nominal Coupon per Maturity Date Trustee
Date of Issuance
(Billion IDR) year
Long Term Notes
(LTN) Subordinasi I PT Bank
Tahap I Tahun 2020 30 Desember 2020 30 Desember 2027 Pembangunan Daerah
200 9,50%
Long Term Notes December 30, 2020 December 30, 2027 Jawa Barat dan
(LTN) Subordination I Banten Tbk
Phase I of 2020
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 29
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Kilas Kinerja
Performance Highlight
Penghargaan dan Sertifikasi
Award and Certifications
Digital Technology & Innovation (Digitech) Award 2023
29 Maret 2023 | March 29, 2023
Digital Technology & Innovation (Digitech) Award 2023 adalah ajang apresiasi
tahunan yang diberikan kepada perusahaan dan tokoh yang telah menjadi
penggerak transformasi digital di Indonesia. Ajang ini bertujuan untuk mendorong
peningkatan bisnis perusahaan melalui pengembangan kebijakan dan
implementasi ICT, serta inovasi perusahaan. BAGI meraih penghargaan sebagai
"The Best Transformation & Digital Innovation 2023 (Banking Industries)", "The
Best Digital Technology Development Team 2023 (Banking Industries)", "The Best
Chief Digital Officer of The Year 2023 (Banking Industries)".
Digital Technology & Innovation (Digitech) Award 2023 was an annual appreciation
event given to companies and public figures who have become drivers of digital
transformation in Indonesia. This event aimed to encourage the improvement
of the company's business through the development of ICT policies and
implementation, as well as corporate innovation. BAGI received awards as "The
Best Transformation & Digital Innovation 2023 (Banking Industries)", "The Best
Digital Technology Development Team 2023 (Banking Industries)", "The Best Chief
Digital Officer of the Year 2023 (Banking Industries)".
Digital Financial Excellence Awards 2023
29 Maret 2023 | March 29, 2023
Digital Financial Excellence Awards 2023 adalah penghargaan yang diberikan oleh
Media Asuransi kepada 89 perusahaan. Penghargaan ini diberikan kepada perusahaan
yang terus meningkatkan pelayanan kepada nasabah melalui digitalisasi. BAGI
mendapatkan 2 penghargaan pada kategori Bank Devisa - KBMI 1 (Modal Inti s/d Rp 6
Triliun) dan Bank Swasta Tbk.
Digital Financial Excellence Awards 2023 was an award given by Media Asuransi to 89
companies. This award was bestowed to companies that continue to improve services
to customers through digitalization. BAGI received 2 awards in the categories of Foreign
Exchange Bank - KBMI 1 (Tier 1 Capital up to IDR6 Trillion) and Private Bank Tbk.
Digital Banking Awards 2023
29 Maret 2023 | March 29, 2023
Digital Banking Awards 2023 adalah penghargaan yang diselenggarakan oleh portal
data dan berita ekonomi bisnis Investortrust.id bersama dengan Intellectual Business
Community (IBC). Penghargaan ini bertujuan untuk kemajuan bangsa Indonesia melalui
kolaborasi Pentahelix. BAGI mendapatkan penghargaan pada kategori Dimensi
Manajemen Risiko KBMI 1.
Digital Banking Awards 2023 was an award organized by the business economic news
and data portal Investortrust.id together with the Intellectual Business Community (IBC).
This award aimed to advance the Indonesian nation through Pentahelix collaboration.
BAGI was awarded in the KBMI 1 Risk Management Dimension category.
PT Bank Artha Graha Internasional Tbk
30 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
12th Digital Brand Awards
12 April 2023 | April 12, 2023
Penghargaan diberikan oleh Majalah Infobank dan Isentia (lembaga analisis
dan media monitoring global) atas keberhasilan mereka dalam melakukan
promosi brand perusahaan (corporate brand) dan brand produk (product
brand) secara digital selama setahun terakhir (2022-2023). Pemberian
penghargaan dilangsungkan di Shangri-La Hotel, Jakarta, Rabu, 12 April
2023. BAGI meraih penghargaan sebagai "The Best Mobile Banking
Conventional Bank (KBMI) 1" dan "The 2nd Best Bank Savings Account
(KBMI) 1".
The award was given by Infobank Magazine and Isentia (a global analysis
and media monitoring agency) for the success in promoting corporate
brands and product brands digitally over the past year (2022-2023). The
awards ceremony was held at Shangri-La Hotel, Jakarta, Wednesday, April
12, 2023. BAGI was awarded as "The Best Mobile Banking Conventional
Bank (KBMI) 1" and "The 2nd Best Bank Savings Account (KBMI) 1".
Sertifikasi ISO/IEC 27001:2013
29 Mei 2023 | May 29, 2023
Lingkup Sertifikasi Sistem Manajemen Keamanan Informasi Pada
Scope of Pengelolaan Infrastruktur Sistem Core Banking
Certification Information Security Management System on Core
Banking System Infrastructure Management
Lembaga yang Komite Akreditasi Nasional (KAN)
Memberikan
Awarding
Institution
Mulai Berlaku 29-05-2023
Effective Date
Masa Berlaku 28-05-2026
Validity Period
Charity Golf Tournament 2023
20 Agustus 2023 | August 20, 2023
Charity Golf Tournament PGIC 2023 yang diselenggarakan oleh Paguyuban Golf
Insan Cita kembali diadakan di Klub Golf Bogor Raya. Turnamen charity ini dilakukan
dalam rangka pengumpulan dana bagi bantuan-bantuan yang akan disalurkan PGIC
dalam kegiatan-kegiatan sosial dalam menghadapi bencana, juga penerbitan buku
yang berguna bagi pembangunan bangsa, dan juga beasiswa bagi yang benar-benar
membutuhkan. BAGI berpartisipasi menjadi salah satu sponsor dalam acara ini.
PGIC 2023 Charity Golf Tournament organized by Paguyuban Golf Insan Cita was held
again at Klub Golf Bogor Raya. This charity tournament was conducted in order to raise
funds for assistance that would be distributed by PGIC in social activities in the face of
disasters, as well as publishing books useful for nation building, as well as scholarships
for those are in need. BAGI participated as one of the sponsors of this event.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 31
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Kilas Kinerja
Performance Highlight
Indonesia Best Digital Finance Awards 2023
29 November 2023 | November 29, 2023
Digital Finance Awards 2023 adalah ajang penghargaan yang diberikan kepada
perusahaan-perusahaan terpilih, khususnya perusahaan keuangan di Indonesia. Ajang
penghargaan ini bertujuan untuk mendukung upaya katalisasi digital di Indonesia,
khususnya di sektor keuangan. Penghargaan ini dinilai berdasarkan dari hasil
penelitian melalui Desk research, Media Monitoring, dan Expert Panels yang dijadikan
dasar penentuan Indonesia Best Digital Finance Awards 2023. BAGI mendapatkan
penghargaan sebagai Best Digital Finance for Innovative Features in Managing
Finances Online.
Digital Finance Awards 2023 was an award event for selected companies, especially
financial companies in Indonesia. This award event aimed to support digital catalization
efforts in Indonesia, especially in the financial sector. This award was assessed based
on the results of research through Desk research, Media Monitoring, and Expert Panels
which were used as the basis for determining the Indonesia Best Digital Finance Awards
2023. BAGI was awarded as Best Digital Finance for Innovative Features in Managing
Finances Online.
ESG Disclosure Transparency Award 2023
29 November 2023 | November 29, 2023
ESG Disclosure Transparency Award 2023 adalah penghargaan yang diberikan kepada
perusahaan yang mengungkapkan aspek Environmental, Social, and Governance (ESG)
dalam Laporan Keberlanjutan atau Sustainability Report (SR). Penghargaan ini diberikan
kepada korporasi yang telah melakukan keterbukaan atau transparansi implementasi
ESG. BAGI mendapatkan penghargaan pada kategori CCC atas komitmen Perusahaan
dalam menerapkan prinsip Lingkungan, Sosial, dan Tata kelola (Environmental, Social, and
Governance/ESG) yang selaras dengan tujuan pembangunan berkelanjutan.
ESG Disclosure Transparency Award 2023 was an award given to companies that
disclosed Environmental, Social, and Governance (ESG) aspects in their Sustainability
Reports (SR). This award was given to corporations that have made disclosure or
transparency of ESG implementation. BAGI was awarded in the CCC category for the
Company's commitment to implementing Environmental, Social, and Governance (ESG)
principles in line with sustainable development goals.
Human Capital & Performance Award 2023
29 November 2023 | November 29, 2023
Penganugerahan Human Capital & Performance Award 2023 yang digelar Majalah
BusinessNews Indonesia bekerja sama dengan forum para Direktur dan Pegiat
Human Capital BUMN (FHCI), PMSM Indonesia, CEO Forum, Human Capital Institute
USA, konsultan HC dari Universitas Indonesia, dan beberapa universitas lainnya ini
telah menjaring 300 perusahaan dari BUMN, BUMD, dan swasta sebagai nominasi.
BAGI menerima 5 stars Silver dengan memenangkan Kategori "The Best Reward and
Recognition Strategy 2023 Banking Industries" dan "The Best HC Technology Strategy
2023 Banking Industries".
The Human Capital & Performance Award 2023 was held by BusinessNews Indonesia
Magazine in collaboration with the SOE Human Capital Directors and Activists forum
(FHCI), PMSM Indonesia, CEO Forum, Human Capital Institute USA, HC consultants
from the University of Indonesia, and several other universities. The award event has
selected 300 companies from SOEs, BUMDs, and the private sector as nominees. BAGI
received 5 Silver stars by winning "The Best Reward and Recognition Strategy 2023
Banking Industries" and "The Best HC Technology Strategy 2023 Banking Industries"
categories.
PT Bank Artha Graha Internasional Tbk
32 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Peristiwa Penting
Important Events
IMLEK NASIONAL
National Lunar New Year
BAGI terlibat dalam kegiatan Perayaan Imlek Nasional 2023 yang diadakan oleh
Yayasan Buddha Tzu Chi Indonesia, INTI, PSMTI, Permabudhi, Perhimpunan
Tionghoa Kalbar Indonesia, dan berbagai organisasi lainnya yang berkolaborasi
dengan Pemerintah Provinsi DKI Jakarta, pada Minggu, 29 Januari 2023 di
Monumen Pembebasan Irian Barat (Lapangan Banteng), Jakarta Pusat.
BAGI is involved in the 2023 National Chinese New Year Celebration activities
held by the Indonesian Buddhist Tzu Chi Foundation, INTI, PSMTI, Permabudhi,
29 Januari 2023
the Indonesian West Borneo Chinese Association, and various other
January 29, 2023
organizations collaborating with the DKI Jakarta Provincial Government, on
Sunday, January 29, 2023 at the Irian Liberation Monument West (Lapangan
Banteng), Central Jakarta.
ONEDERFUL
Workshop yang diadakan untuk meningkatkan pertumbuhan bisnis BAGI
dan pola berbasis risiko sehingga tercipta responsibility bussiness tanpa
mengabaikan operational risk.
Workshop to improve BAGI's business growth and risk-based patterns so as
to create responsible business without ignoring operational risk.
11-12 Februari 2023
February 11-12, 2023
BAGINFINITE
Baginfinite merupakan kegiatan kaderisasi internal Bank Artha Graha
Internasional. Acara ini diikuti oleh karyawan yang telah dipilih sebagai kader.
Kegiatan yang dilakukan selama 2 hari ini bertujuan memberikan pemahaman
dan pelatihan agar mereka dapat mengembangkan keterampilan,
kekompakkan, pengetahuan, dan sikap yang diperlukan untuk mendukung
tujuan perusahaan.
Baginfinite is an internal regeneration activity of Bank Artha Graha
Internasional. The event was attended by employees who had been selected
29-30 April 2023 as cadres. This 2-day activity aimed to provide understanding and training
April 29-30, 2023
to develop the skills, cohesiveness, knowledge and attitudes needed to
support company goals.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 33
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Kilas Kinerja
Performance Highlight
Penandatanganan Nota Kesepahaman dan Perjanjian Kerjasama
antara BAGI dan TNI AL
Signing of Memorandum of Understanding and Cooperation
Aggreement between BAGI and the Indonesian Navy
Bank Artha Graha Internasional dan Tentara Nasional Indonesia Angkatan
Laut (TNI AL) melakukan penandatanganan Nota Kesepahaman dan Perjanjian
Kerjasama pada hari Rabu, 31 Mei 2023 bertempat di Hotel Borobudur
Jakarta. Penandatangan Nota Kesepahaman dan Perjanjian Kerjasama ini
dilakukan dalam upaya menjalankan kemitraan antara dua belah pihak dalam
31 Mei 2023 meningkatkan kesejahteraan prajurit dan penguatan ketahanan pangan di
May 31, 2023
lingkungan TNI.
Bank Artha Graha Internasional and the Indonesian Navy (TNI AL) signed a
Memorandum of Understanding and Cooperation Agreement on Wednesday,
May 31, 2023 at the Borobudur Hotel Jakarta. The signing of the Memorandum
of Understanding and Cooperation Agreement was carried out in an effort to
carry out a partnership between the two parties in improving the welfare of
soldiers and strengthening food security within the TNI.
FORMULA E JAKARTA
Mendukung terlaksananya Event Internasional Formula E di Jakarta, terkait
dengan program pemerintah yaitu mendukung energi terbarukan yang ramah
lingkungan. Melibatkan karyawan dalam persiapan pelaksanaan event, dengan
training, latihan fisik dan peraturan Formula E di sirkuit.
Supported the implementation of the Formula E International Event in Jakarta
in relation to the government's program to support environmentally friendly
renewable energy. Involved employees in preparation for the event, with
training, physical exercise and Formula E regulations at the circuit.
3-4 Juni 2023
June 3-4, 2023
RAPAT UMUM PEMEGANG SAHAM (RUPS) TAHUNAN DAN LUAR
BIASA BANK ARTHA GRAHA INTERNASIONAL
ANNUAL AND EXTRAORDINARY GENERAL MEETING OF SHAREHOLDERS
(GMS) OF BANK ARTHA GRAHA INTERNASIONAL
Bank Artha Graha Internasional menyelenggarakan Rapat Umum Pemegang
Saham Tahunan (RUPST) dan Rapat Umum Pemegang Saham Luar Biasa
(RUPSLB) bertempat di Flores A Room, Lobby Level Hotel Borobudur Jakarta
Jl. Lapangan Banteng Selatan No. 01, Jakarta Pusat 10710 dihadiri oleh jajaran
27 Juni 2023 Dewan Komisaris, Direksi, dan Pemegang Saham Bank, serta Paparan Publik
June 27, 2023 yang dihadiri oleh masyarakat, wartawan/media pers.
Bank Artha Graha Internasional held an Annual General Meeting of Shareholders
(AGMS) and Extraordinary General Meeting of Shareholders (EGMS) at Flores
A Room, Lobby Level of Hotel Borobudur Jakarta Jl. Lapangan Banteng
Selatan No. 01, Central Jakarta 10710 attended by the Board of Commissioners,
Directors and Bank Shareholders, as well as a Public Expose attended by the
public, journalists/press media.
PT Bank Artha Graha Internasional Tbk
34 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
HUT BAGI KE 50
Bagi 50th Anniversary
Dalam rangka HUT BAGI Ke 50, mengadakan acara sosial dan lomba olahraga
yang melibatkan karyawan.
As part of BAGI's 50th Anniversary, social events and sports competitions
involving employees were carried out.
7 & 9, 10 September 2023
September 7 & 9, 10, 2023
PODCASH JAK TV
BAGI berkesempatan hadir pada Podcash JAK TV untuk memberikan Literasi
Keuangan dengan tema: 1. Gaptek vs Uang Digital, 2. Pendapatan, Hutang, dan
Cita-cita, 3. Gaya Hidup Sehat dan Hemat 2024, 4. UMKM Digital. Masing-
masing tema tersebut dibagi menjadi 4 (empat) Episode.
BAGI attended the JAK TV Podcash and provided Financial Literacy
with the following themes: (1) Gaptek vs Digital Money, (2) Income, Debt,
and Ideals, (3) Healthy and Frugal Lifestyle in 2024, (4) Digital MSMEs.
September dan Desember 2023 Each theme was divided into 4 (four) Episodes.
September and December 2023
TOUR OF KEMALA BANYUWANGI
Sebuah kegiatan balap sepeda yang bertemakan tourism untuk
mempromosikan wisata lokal yang ada di Banyuwangi. Kegiatan ini diadakan
oleh Bhayangkari dengan partisipasi BAGI sebagai sponsor.
A tourism-themed bicycle race to promote local tourism in Banyuwangi. This
activity was organized by Bhayangkari with BAGI's participation as a sponsor.
7-8 Oktober2023
October 7-8, 2023
SCBD PARK FIELD DAY
Rangkaian kegiatan dari Grand Opening SCBD Park. Terdiri dari bazar UMKM,
talkshow, dan live music peformance.
A series of activities from the Grand Opening of SCBD Park consisting of
MSME bazaar, talk show, and live music performance.
3-5 November 2023
November 3-5, 2023
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Annual Report 2023 35
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Kilas Kinerja
Performance Highlight
WHOLESALE MARKET
Event Wholesales Market merupakan event bazar elektronik yang
diselenggarakan di SCBD pada tanggl 1-14 Desember 2023 Oleh Tim Central
Purchasing (PT Elang Cakrawala Inti). Bank Artha Graha sebagai sponsor
event mendapatkan kesempatan untuk melakukan branding, openbooth dan
promo pembayaran menggunakan agi apps, hal ini menjadi peluang akuisisi
nasabah baru untuk Bank Artha Graha Internasional.
The Wholesales Market event was an electronic bazaar event held at SCBD
on December 1-14, 2023 by the Central Purchasing Team (PT Elang Cakrawala
1-14 Desember 2023 Inti). Bank Artha Graha as an event sponsor participated through branding,
December 1-14, 2023 open booth and payment promotion using agi apps. The event became an
opportunity for new customer acquisition for Bank Artha Graha Internasional.
SCBD PARK CHRISTMAS MARKET
Merupakan bazar khas natal dari UMKM, mulai dari fashion, ornamen, hingga
makanan. Acara ini diadakan untuk memeriahkan suasana natal disekitar
kawasan SCBD.
A Christmas bazzar from MSMEs, ranging from fashion, ornaments, to food.
This event was held to enliven the Christmas atmosphere around the SCBD
area.
1-14 Desember 2023
December 1-14, 2023
PENANDATANGANAN PERJANJIAN KERJASAMA
ANTARA BAGI DAN TNI AL
Signing of Memorandum of Understanding Aggreement between
BAGI and the Indonesian Navy
Bank Artha Graha Internasional dan Tentara Nasional Indonesia Angkatan
Laut (TNI AL) melakukan penandatanganan Perjanjian Kerjasama pada hari
Senin, 18 Desember 2023 bertempat di Oakwood Hotel, Taman Mini, Jakarta.
Penandatangan Perjanjian Kerjasama ini dilakukan dalam upaya menjalankan
kemitraan antara dua belah pihak khususnya dalam bidang keuangan.
18 Desember 2023 Bank Artha Graha Internasional and the Indonesian Navy (TNI AL) signed a
December 18, 2023
Memorandum of Understanding (MoU) Aggreement on Monday, December 18,
2023 at Oakwood Hotel, Taman Mini, Jakarta. The signing of this Cooperation
Agreement was carried out in an effort to carry out a partnership between the
two parties, especially in the financial sector.
MALAM TAHUN BARU
New Year's Eve
Kegiatan menyambut malam tahun baru yang serentak diadakan di sepanjang
jalan Sudirman-Thamrin. BAGI mendukung acara ini sebagai sponsor pada
panggung yang terletak di pintu masuk SCBD.
New Year's Eve activities simultaneously held along the Sudirman-Thamrin
road. BAGI supported this event as a sponsor on the stage located at the
entrance to SCBD.
31 Desember 2023
December 31, 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Kegiatan CSSR Bank Artha Graha Internasional
CSSR Event Bank Artha Graha Internasional
DUKUNGAN KEGIATAN RESEPSI PUNCAK 1 ABAD NU
Provision of Support for NU's 1st Century Anniversary
Mendukung terlaksananya kegiatan resepsi puncak 1 Abad NU
di Sidoarjo Jawa Timur, kegiatan dilakukan selama 24 jam non-stop.
Peran & partisipasi BAGI pada kegiatan tsb diantaranya sosialisasi AGI Cash
dan QRIS untuk pengunjung dan UMKM sebagai upaya peningkatan transaksi
cashless dan memudahkan jamaah selama kegiatan berlangsung.
Supporting NU’s 1st Century Anniversary event in Sidoarjo, East Java. Activities
were carried out for 24 hours non-stop. BAGI's role & participation included
6-7 Februari 2023
the familiarization of AGI Cash and QRIS for visitors and MSMEs as an effort
February 6-7, 2023
to increase cashless transactions and facilitate worshipers during the activity.
KEGIATAN EARTH HOUR 2023
2023 Earth Hour Activity
Kegiatan Dalam Rangka Memperingati Earth Hour: (1) Lomba peduli Lingkungan
melalui Media sosial, (2) Memberikan bingkisan ramah lingkungan kepada anak
yatim, dan (3) Aksi pemadaman lampu diseluruh Kantor Cabang.
Activities in Commemoration of Earth Hour: (1) Environmental Awareness
Competition through Social Media, (2) Provision of environmentally friendly
gifts to orphans, and (3) Blackout action in all branch offices.
25 Maret 2023
March 25, 2023
PENYULUHAN KESEHATAN & SEMBAKO MURAH DALAM
RANGKA BULAN RAMADHAN 1444 H
Health Counseling & Sembako Murah Program during 1444 H
Ramadan
Kegiatan Penyuluhan Kesehatan & Sembako Murah dalam rangka bulan
Ramadhan 1444 H yang dilaksanakan seluruh kantor Cabang.
Health Counseling & Sembako Murah activity during 1444 H Ramadan which
was carried out by all Branch offices.
25 Maret - 21 April 2023
March 25 - April 21, 2023
KEGIATAN DONOR DARAH
Blood Donation Program
Pelaksanaan kegiatan donor darah dalam rangkaian HUT BAGI terbuka untuk
umum dan karyawan AGN dengan target pendonor sebanyak 750 orang.
Blood donation activity as part of the BAGI anniversary series that is open to
the public and AGN employees with a target of 750 donors.
22 Juni & 7 September 2023
June 22 & September 7, 2023
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Annual Report 2023 37
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Kilas Kinerja
Performance Highlight
Kegiatan Idul Adha
Eid al-Adha Program
Dalam rangkat menyambut Hari Raya Idul Adha 1444 H, Bank Artha Graha
Internasional melakukan pemberian sumbangan hewan qurban sekaligus
kegiatan pemotongan hewan qurban. Kegiatan dilakukan di Masjid Istiqlal, di
Makam Sunan Gunung Jati dan Buntet Pesantren di Cirebon serta beberapa
wilayah binaan cabang di kota lainnya.
In order to welcome 1444 H Eid al-Adha, Bank Artha Graha Internasional donated
sacrificial animals as well as conducting the slaughter of sacrificial animals.
28 Juni 2023 The activities were carried out at the Istiqlal Mosque, at the Tomb of Sunan
June 28, 2023
Gunung Jati and Buntet Pesantren in Cirebon as well as several branch
assisted areas in other cities.
KEGIATAN NASI MURAH Rp8.000,-
Nasi Murah IDR8,000,- Activity
Kegiatan penyuluhan kesehatan, nasi murah, dan sembako murah dalam rangka
HUT RI ke 78 sasaran: (1) masyarakat di wilayah lokasi binaan, (2) masyarakat
kurang mampu, yatim piatu, pemulung, dan lain-lain. Dengan dilaksanakan oleh
seluruh cabang BAGI baik dalam dan luar kota.
Health Counseling Activity, Affordable Rice and Food to commemorate
Indonesia’s 78th Independence Targets: (1) Communities in the Assisted
Location Area, (2) Underprivileged communities, orphans, scavengers, etc.
8 Agustus 2023
August 8, 2023 Implemented by all BAGI branch office both within and outside the city.
PENYERAHAN DOORPRIZE KEGIATAN OLAHRAGA BERSAMA
PASMAR (PASUKAN MARINIR) 1 TNI
Delivery of doorprize for sports activities with Pasmar (Marine Forces) 1
TNI
Dalam menjalin hubungan baik dengan Pasmar 1 TNI melalui penyerahan
doorprize kegiatan olahraga bersama.
An activity to establish good relations with Pasmar 1 TNI through the handover
of door prizes for joint sports.
11 Agustus 2023
August 11, 2023
NASI MURAH DALAM RANGKA HUT RI DAN SEMBAKO MURAH
Nasi Murah & Sembako Murah Program in commemoration of Indonesia’s
Independence
Dalam rangka rasa syukur memperingati HUT Kemerdekaan RI ke 78 tahun,
Bank Artha Graha Internasional serentak di seluruh Indonesia mengadakan
kegiatan penjualan nasi murah dan sembako murah di tujukan kepada warga
sekitar kantor cabang pedagang maupun pekerja informal.
To commemorate the 78th Independence Day of the Republic of Indonesia,
Bank Artha Graha Internasional held a sale of affordable rice and groceries
15 - 22 Agustus 2023 simultaneously throughout Indonesia aimed at residents around Branch
August 15 - 22, 2023
offices, traders and informal workers.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
PEMBERIAN BANTUAN KORBAN KEBAKARAN
Provision of Assistance to Fire Victims
Pemberian bantuan kepada korban kebakaran berupa Mie Instan, Telur dan
Beras di Petojo Selatan, Gambir, Jakarta Pusat.
Provision of assistance to fire victims in the form of Instant Noodles, Eggs and
Rice in Petojo Selatan, Gambir, Central Jakarta.
25 Agustus 2023
August 25, 2023
KEGIATAN BERAS JUMAT
Beras Jumat Program
Sebagai bentuk kepedulian warga di lingkungan binaan Cabang, maka rutin di
setiap hari Jumat pembagian beras gratis dan bahan kebutuhan pokok lainnya
dengan harga murah.
As a form of concern for the residents in the branches’ fostered neighborhoods,
distribution of free rice and other basic necessities at low prices was
conducted every Friday .
Agustus & September 2023
August & September 2023
KEGIATAN DONOR DARAH HUT BAGI KE-50
BAGI 50th Anniversary Blood Donor Program
Bagian dari rangkaian HUT BAGI, maka Bank Artha Graha Internasional turut
serta dalam kegiatan Kesehatan dan peduli Sesama. Dari 500 Target Peserta
yang berhasil sebanyak 427 peserta selebihnya Gagal karena kurang sehat /
tidak memenuhi syarat.
As part of the anniversary of BAGI, Bank Artha Graha Internasional participated
in health activities and care for others. Of the 500 target participants, as many
as 427 participants succeeded, while the rest failed because they were not
7 September 2023
healthy/did not meet the requirements.
September 7, 2023
KEGIATAN SANTUNAN ANAK YATIM UNTUK 50 ANAK
DARI SEKITAR KANTOR CABANG BANK ARTHA GRAHA
INTERNASIONAL.
Donation for 50 Orphans living nearby Bank Artha Graha Internasional
Branch Office
Pada Perayaan HUT BAGI Ke-50 Tahun, CSSR turut andil berpartisipasi yaitu
kegiatan santunan dengan membawa 50 anak Yatim dari cabang Kwitang,
Borobudur, KPO Sudirman, BEI, dan Melawai.
9 September 2023 At the 50th Anniversary Celebration of BAGI, CSSR participated in the charity
September 9, 2023 activity by bringing 50 orphans from the Kwitang, Borobudur, KPO Sudirman,
BEI, and Melawai.
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Annual Report 2023 39
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Kilas Kinerja
Performance Highlight
KEGIATAN PENANAMAN POHON
Tree Planting Activity
Bagian dari rangkaian HUT BAGI dan sebagai pilar ke-1 Pelestraian Lingkungan,
maka Bank Artha Graha Internasional turut serta menjaga alam dengan
melakukan penanaman pohon.
As part of the BAGI anniversary series and as the 1st pillar, Environmental
Conservation, Bank Artha Graha Internasional participated in protecting nature
by planting trees.
10 & 24 September 2023
September 10 & 24, 2023
KEGIATAN BAKTI SOSIAL KESEHATAN DALAM RANGKA
PERINGATAN HUT TNI KE-78 TAHUN 2023 DI KOREM 043/GATAM
LAMPUNG
Health social service activities in commemoration of the 78th TNI Anniversary
in 2023 at Korem 043/Gatam Lampung
Kegiatan Bakti Sosial Kesehatan dalam rangka peringatan HUT TNI Ke-78
Tahun 2023 di Korem 043/ Gatam Lampung adapun kegiatan yg dilakukan
antara lain: pemeriksaan kesehatan, donor darah, pemberian paket sembako,
24 September 2023 dan sunat masal.
September 24, 2023 Health Social Service Activities in commemoration of the 78th TNI Anniversary in
2023 at Korem 043/ Gatam Lampung. The activities carried out include: health
checks, blood donation, provision of food packages, and mass circumcision.
PEMBERIAN BANTUAN GIZI UNTUK BALITA STUNTING
DI SEKITAR KANTOR CABANG BAGI
Provision of Nutritional Assistance for Stunting Toddlers in
areas nearby BAGI’s branch office
Dalam Rangka Peduli dengan Sekitar, BAGI memonitor warga sekitar dan kali
ini kasus Bayi Stunting (Kurang Gizi). Terdapat 2 anak stunting yang Masuk
dalam daftar Dasawisma di Lingkungan RT007/011 Sunter jaya, Jakarta Utara.
To demonstrate care of its surroundings, BAGI monitored local residents and
27 September 2023 infant stunting cases (malnutrition). There were 2 stunted children who were
September 27, 2023 identified and included in the Dasawisma list in the RT007/011 Sunter jaya
neighborhood in North Jakarta.
GIAT PENYIRAMAN POHON DI LOKASI TANAM POHON, VILA
GARDENIA DESA CIPUTRI CIANJUR, JAWA BARAT
Tree Watering Activity at Tree Planting Site, Gardenia Villa Ciputri Village
Cianjur, West Java
Pemeliharaan Tanaman yang sudah di tanam di Cipanas senantiasa di pantau
dan perhatikan, jikalau terdapat tanaman yang kurang subur maka segera di
catat dan diberikan perawatan yang lebih intensif lagi.
Maintenance of plants that had been planted in Cipanas were still monitored
2 Oktober 2023 and cared for, in the event of a lack of fertility, the case was noted and the
October 2, 2023 plants were given more intensive care.
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40 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
KEGIATAN HUT TNI KODAM XVI PATTIMURA BAGI CABANG
AMBON
TNI KODAM XVI Pattimura Anniversary Activity by BAGI Ambon Branch
Kegiatan penyerahan partisipasi dari Bank Artha Graha Internasional
Kepada MAKODAM XVI Pattimura untuk mendukung dalam kegiatan Baksos
Kesehatan dalam Rangka HUT TNI Tahun 2023.
Participation from Bank Artha Graha Internasional to MAKODAM XVI Pattimura
in supporting the Health Service activities to commemorate TNI Anniversary in
2023.
3 Oktober 2023
October 3, 2023
KEGIATAN MENANAM POHON SELURUH CABANG BAGI MULAI
OKTOBER 2023 SAMPAI DENGAN DESEMBER 2023
Tree Planting Activity for all BAGI branch office from October 2023 to
December 2023
Menginstruksikan dan membantu pengadaan pohon cabang-cabang
khususnya cabang BAGI cabang dalam kota untuk melaksanakan kegiatan
menanam pohon dengan rata-rata tiap cabang sebanyak 100 pohon yang
bekerjasama dengan warga dan pemerintah setempat.
Instruction and assistance in the procurement of Branch Trees, especially
18 Oktober 2023
October 18, 2023 BAGI Branches in the city to carry out tree planting activities with an average
of 100 trees per branch in collaboration with local residents and government.
KEGIATAN BAKSOS PANGDAM II/SRIWIJAYA DI
WILAYAH BAGI LAMPUNG
Health Social Service Activity of Pangdam II / Sriwijaya in
BAGI Lampung Region.
Kegiatan sosial sekaligus kunjungan kerja Pangdam II/Sriwijaya Komando
Resor Militer 043/Garuda hitam, dengan dukungan 500 pcs Indomie dan 155 gr
Sarden.
Social Activities as well as the Working Visit of Pangdam II / Sriwijaya Military
Resort Command 043 / Garuda Hitam. Provision of support in the form of 500 pcs
14 November 2023 Indomie and 155 gr Sardines.
November 14, 2023
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Annual Report 2023 41
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Kilas Kinerja
Performance Highlight
KEGIATAN MENANAM POHON DI LOKASI DAERAH ALIRAN
SUNGAI PESANGGRAHAN
Tree planting activities in the Pesanggrahan watershed location
Kegiatan CSSR bersama Cabang Melawai melaksanakan kegiatan menanam
pohon di Lokasi Daerah Aliran Sungai Pesanggrahan.
CSSR activities with Melawai Branch in tree planting activities at the
Pesanggrahan Watershed Area.
22 November 2023
November 22, 2023
PEMBERIAN BANTUAN KORBAN KEBAKARAN
Provision of Assistance to Fire Victims
Kegiatan CSSR bersama Cabang Kwitang ikut berkontribusi dalam kegiatan
membantu masyarakat yang tertimpa musibah kebakaran, sumbangan baik
moril maupun materil telah dilaksanakan, diantaranya memberikan bantuan
beras, mie instan, alat tulis serta membantu mengangkatkan puing sisa-sisa
kebakaran bersama masyarakat dan petugas pemerintah terkait setempat.
CSSR activities with the Kwitang Branch contributed to help the community
affected by the fire disaster. Both moral and material donations were provided,
18 Desember 2023
including provision of rice, instant noodles, stationery and helping to lift the
December 18 2023
debris from the fire together with the community and local government officials.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Halaman ini sengaja di kosongkan.
This page is intentionally left blank.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 43
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PT Bank Artha Graha Internasional Tbk 44 Laporan Tahunan 2023
Page 45
Bab 02
Laporan Manajemen
Management Reports
Manajemen Bank Artha Graha
Internasional telah mengambil
sejumlah kebijakan strategis dengan
pada pengembangan solusi layanan
perbankan bagi nasabah.
Bank Artha Graha Internasional
management has taken a number of
strategic policies to develop banking
service solutions for customers.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 45
Page 46
Laporan Manajemen
Management Report
Laporan Dewan Komisaris
Board Of Commissioners Report
Dewan Komisaris mengapresiasi
kebijakan yang dijalankan
Direksi untuk mewujudkan target
pertumbuhan usaha Bank selama
tahun 2023. Dewan Komisaris
memberikan dukungan dalam bentuk
pengawasan yang dilakukan secara
aktif untuk memastikan Bank dikelola
sesuai dengan rencana yang sudah
ditetapkan.
The Board of Commissioners
appreciates the policy taken by the
Board of Directors to realize the
Bank's business growth target during
2023. The Board of Commissioners
provides support in the form of active
supervision to ensure that the Bank is
managed in accordance with the plans
that have been established.
Kiki Syahnakri
Komisaris Utama/Komisaris Independen
President Commissioner/Independent Commissioner
PT Bank Artha Graha Internasional Tbk
46 Laporan Tahunan 2023
Page 47
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Puji dan syukur marilah kita panjatkan kehadirat Tuhan Yang Praise and gratitude to God Almighty for His abundance of
Maha Esa atas limpahan nikmat dan karunia-Nya sehingga blessings that Bank Artha Graha Internasional was able to
Bank Artha Graha Internasional dapat melalui tahun 2023 navigate 2023 with a satisfactory performance.
dengan meraih kinerja yang cukup baik.
Selama tahun 2023, Dewan Komisaris telah menjalankan In 2023, the Board of Commissioners successfully
fungsi dan tugas pengawasan kepada Direksi, termasuk performed its supervisory functions and duties to the Board
pengawasan pelaksanaan Rencana Bisnis Bank (RBB). of Directors, including supervision of the Bank's Business
Selain itu, Dewan Komisaris juga menjalankan fungsi Plan (RBB). In addition, the Board of Commissioners also
pengawasan atas pelaksanaan strategi Bank, terutama carried out a supervisory function over the Bank's strategy,
pada aspek manajemen risiko, kredit, pencapaian laba, especially in the aspects of risk management, credit, profit
penerapan teknologi informasi, pengembangan sumber achievement, information technology application, human
daya manusia, penerapan tata kelola perusahaan yang baik, resource development, implementation of good corporate
serta implementasi keuangan berkelanjutan. governance as well as sustainable finance.
Terlepas dari berbagai tantangan yang di hadapi baik dari Given the challenging economic conditions, the Board of
kondisi ekonomi maupun di industri perbankan, Dewan Commissioners always ensured that Bank Artha Graha
Komisaris selalu memastikan bahwa Bank Artha Graha Internasional was managed properly and prudent. To that
Internasional telah dikelola dengan baik dan prudent. Untuk end, throughout the year, the Board of Commissioners
itu, sepanjang tahun 2023, Dewan Komisaris melakukan communicated intensively with the Board of Directors to
komunikasi yang intensif dengan Direksi untuk membahas discuss various business strategies and significant issues,
berbagai strategi bisnis serta isu-isu signifikan, termasuk including the consistent implementation of the 2023
pada konsistensi pelaksanaan rencana bisnis tahun 2023. business plan. Directives to the Board of Directors were
Arahan kepada Direksi diberikan melalui mekanisme provided through the mechanisms stipulated in the Articles
yang ditetapkan dalam Anggaran Dasar dan peraturan of Association and prevailing laws and regulations.
perundang-undangan yang berlaku.
Atas segala pencapaian penting Bank Artha Graha For all the significant achievements of Bank Artha Graha
Internasional pada tahun 2023, Dewan Komisaris Internasional in 2023, the Board of Commissioners
memberikan apresiasi kepada Direksi dan jajaran di appreciates the Board of Directors and its staff for
bawahnya atas kerja keras yang telah dilakukan. Kerja sama their hard work. The cooperation between the Board of
Dewan Komisaris dan Direksi juga berpadu, dalam upaya Commissioners and the Board of Directors has also been
memenuhi ekspektasi para pemangku kepentingan dan cohesive, fulfilling the expectations of stakeholders and
memberikan manfaat bagi perekonomian nasional. benefiting the national economy.
Bersama ini, perkenankan kami menyampaikan laporan We are pleased to present the Board of Commissioners'
pertanggungjawaban Dewan Komisaris atas pengawasan accountability report for the supervision of Bank Artha
kegiatan Bank Artha Graha Internasional untuk tahun buku Graha Internasional's activities for the financial year 2023,
2023, yang dapat memberikan gambaran tentang upaya which provides an overview of the Bank's efforts to continue
Bank terus menciptakan nilai tambah bagi pemegang saham creating added value for shareholders and all stakeholders.
dan seluruh pemangku kepentingan.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 47
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Laporan Manajemen
Management Report
Kondisi Makro Ekonomi Macroeconomic Conditions
Sepanjang tahun 2023, kondisi perekonomian global masih Throughout 2023, global economic conditions remained
diliputi oleh ketidakpastian. Risiko dan ketidakpastian global uncertain. This global risk and uncertainty was triggered by
ini dipicu dinamika negara-negara maju yang berdampak the dynamics of developed countries that impacted global
kepada kondisi global. Amerika Serikat masih dihadapkan conditions. The United States was still mired in above-
pada inflasi yang berada di atas target, tingginya suku target inflation, high interest rates, increased fiscal pressure
bunga, peningkatan tekanan fiskal dan tergerusnya excess and erosion of excess savings that overshadowed the
saving yang membayangi pelemahan ekonomi. Sementara economic downturn. Meanwhile, China was grappling with
itu, Tiongkok masih bergulat dengan pelemahan ekonomi the post-Covid-19 economic downturn and Europe with
pasca Covid-19 dan Eropa dengan kondisi ekonomi weakening economic conditions with an increasing fiscal
melemah dengan defisit fiskal meningkat diiringi dengan deficit accompanied by a still high inflation rate.
tingkat inflasi yang masih tinggi.
Lembaga International Monetary Fund (IMF) dalam laporan The International Monetary Fund (IMF) in World Economics
World Economics Outlook yang diterbitkan pada Januari Outlook report published in January 2024 projected global
2024 memproyeksikan pertumbuhan ekonomi global tahun economic growth in 2023 at 3.1%, lower than the previous
2023 sebesar 3,1%, lebih rendah dibandingkan tahun year's 3.4%.
sebelumnya sebesar 3,4%.
Selain kondisi lemahnya perekonomian, kondisi geopolitik In addition to weak economic conditions, geopolitical
juga menunjukkan risiko yang kian meningkat. Perang di conditions also showed increasing risks. The war in Ukraine
Ukraina dan di Timur Tengah, terutama Palestina tidak and in the Middle East, especially Palestine, showed no sign
menunjukkan tanda-tanda berakhir. Hal ini menimbulkan of ending. This posed risks to economic growth prospects.
risiko terhadap prospek pertumbuhan ekonomi. Sentimen Global sentiment tends to lead to volatility in the financial
global akan mengakibatkan volatilitas di sektor keuangan sector, which in turn will weaken global trade. In addition,
yang berujung pada melemahkan perdagangan global. the continuing trade tensions between the United States
Selain itu, ketegangan perdagangan yang masih and China have also affected the import-export volume of
berlanjut antara Amerika Serikat dan Tiongkok juga turut both countries and the volume of world trade.
mempengaruhi volume ekspor impor kedua negara dan
volume perdagangan dunia.
Di tengah situasi penuh tantangan yang masih In the midst of a challenging situation requiring the right
membutuhkan mitigasi yang tepat, Indonesia mampu mitigation, Indonesia was able to keep its economy at the
menjaga perekonomiannya pada level yang diharapkan. expected level. National inflation was managed relatively
Inflasi nasional mampu terkelola dengan cukup baik, yang well, which then positively impacted the national economy
kemudian berimbas positif pada perekonomian nasional through the growth of Gross Domestic Product (GDP) which
melalui pertumbuhan Produk Domestik Bruto (PDB) yang was solidly maintained, especially when compared to other
terjaga cukup solid, khususnya jika dibandingkan negara- developing countries like Indonesia. Various efforts by the
negara sekelas Indonesia. Berbagai upaya Pemerintah Government of Indonesia to encourage the factors shaping
Indonesia untuk dapat mendorong faktor-faktor pembentuk the economy were successful in creating a solid foundation
perekonomian ternyata mampu menciptakan fondasi yang for the Indonesian economy.
kokoh bagi perekonomian Indonesia.
Berdasarkan Data Badan Pusat Statistik, pertumbuhan Based on data from the Central Bureau of Statistics,
ekonomi Indonesia tahun 2023 mencapai 5,05%, lebih Indonesia's economic growth in 2023 reached 5.05%, lower
rendah dibandingkan tahun sebelumnya sebesar 5,31%. than the previous year's 5.31%. However, the government
Namun demikian, Pemerintah mampu menahan laju inflasi was able to hold the inflation rate at a fairly low level of
pada level yang cukup rendah yaitu sebesar 2,61%. 2.61%.
Indonesia masih termasuk negara yang memiliki kinerja Indonesia is among the countries that have the highest
pertumbuhan ekonomi 5% tertinggi di lingkungan ASEAN 5% economic growth performance within ASEAN and the
dan di lingkungan G20. Indonesia termasuk di dalam G20. Indonesia belongs to the category of economies and
kategori ekonomi dan kegiatan manufakturnya resilient atau manufacturing activities that are resilient or can remain
tetap bisa bertahan positif dan ekspansif. positive and expansive.
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48 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Pertumbuhan ekonomi Indonesia terutama didorong Indonesia's economic growth was mainly driven by stable
oleh tingkat konsumsi domestik yang stabil dan kinerja domestic consumption and positive international trade
positif perdagangan internasional sepanjang tahun 2023. performance throughout 2023. Success in maintaining the
Keberhasilan dalam menjaga supply dan distribusi kebutuhan supply and distribution of national food and energy needs,
pangan dan energi nasional, termasuk dengan subsidi dan including by subsidizing and compensating energy played a
kompensasi energi berperan dalam menjaga tingkat inflasi. role in maintaining the inflation rate.
Industri Perbankan Indonesia pun tetap resilient dan The Indonesian banking industry also remained resilient
berdaya saing dengan didukung oleh tingkat profitabilitas and competitive, supported by relatively high levels of
(ROA) dan permodalan (CAR) yang relatif tinggi. Transaksi profitability (ROA) and capitalization (CAR). Digital economic
ekonomi dan keuangan digital berkembang pesat seiring and financial transactions were growing rapidly along with
dengan meningkatnya preferensi masyarakat dalam the increasing public preference for online shopping, the
berbelanja daring/online, perluasan dan kemudahan sistem expansion and convenience of digital payment systems, and
pembayaran digital, serta ekselerasi digital banking. the acceleration of digital banking.
Dengan pertumbuhan global yang diperkirakan melambat With global growth expected to slow to 2.8% and trade
ke level 2,8% dan pertumbuhan volume perdagangan volume growth of 2.4%, it was estimated that developing
2,4%, diperkirakan negara berkembang dan khususnya countries and especially Asia would be the vehicle for growth
Asia menjadi kendaraan pertumbuhan dan perdagangan and international trade. The reopening of China's economic
internasional. Pembukaan kembali aktivitas ekonomi activity post-Covid and the huge economic potential in India
Tiongkok pasca Covid serta potensi ekonomi yang besar and ASEAN were positive factors supporting global growth
di India dan ASEAN menjadi faktor positif menopang going forward.
pertumbuhan global ke depan.
Penilaian Kinerja Direksi Assessment of Board of Directors
Performance
Dalam perkembangan makro ekonomi yang demikian, In light of such macroeconomic developments, the Board of
Dewan Komisaris menilai Direksi telah menjalankan tugas Commissioners considered that the Board of Directors had
dan tanggung jawabnya serta merespons tantangan successfully carried out its duties and responsibilities and
ekonomi dengan sangat baik sepanjang tahun 2023. responded to economic challenges in 2023.
Dewan Komisaris menilai Direksi telah mengantisipasi The Board of Commissioners assessed that the Board of
melalui kebijakan-kebijakan strategis yang berdampak Directors had anticipated through strategic policies with
positif bagi Bank. Pertumbuhan bisnis dilakukan secara a positive impact on the Bank. Business growth is carried
prudent dan diikuti dengan efisiensi biaya dan optimalisasi out prudently and is followed by cost efficiency and
sumber daya yang dimiliki dalam meraih target yang hendak optimization of existing resources in achieving the targets
dicapai. Inisiatif penambahan Services dari Open Banking to be achieved. The initiative to add Services from the
API Existing ditambah dengan pengembangan fitur digital Existing Open Banking API as well as the development of
banking adalah satu upaya untuk mendukung target digital banking features is an effort to support the target
akuisisi 1 juta nasabah melalui akselerasi transformasi digital of acquiring 1 million customers through the acceleration of
banking. Hal ini dilakukan melalui kerjasama B2B dengan digital banking transformation.This is implemented through
partner pihak ketiga dan didukung dengan upgrade core B2B cooperation with third-party partners and supported
banking system. by upgrading the core banking system.
Selain itu, kinerja keuangan dan operasional Bank tahun In addition, the Bank's financial and operational performance
2023 juga menunjukkan peningkatan dibandingkan tahun in 2023 also showed improvement compared to the previous
sebelumnya. Tahun 2023, Bank Artha Graha Internasional year. In 2023, Bank Artha Graha Internasional booked a
membukukan Laba Bersih sebesar Rp146,75 miliar, Net Profit of IDR146.75 billion, an increase compared to the
meningkat dibandingkan tahun sebelumnya sebesar previous year of IDR54.99 billion. The Bank's asset quality
Rp54,99 miliar. Kualitas aset Bank juga terjaga dengan was also well maintained as reflected in the Gross NPL
baik yang tercermin dari rasio NPL Gross sebesar 1,74%, ratio of 1.74%, and Net NPL of 0.31%. Overall, total assets
dan NPL Nett sebesar 0,31%. Secara keseluruhan total increased from IDR25.44 trillion to IDR26.10 trillion.
aset mengalami peningkatan dari Rp25,44 triliun menjadi
Rp26,10 triliun.
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Management Report
Pengawasan Terhadap Implementasi Strategi Supervision of Strategy Implementation
Dewan Komisaris dan Direksi merupakan organ utama The Board of Commissioners and Directors are the main
sebagai bagian dari kepatuhan terhadap peraturan dan organs as part of compliance with prevailing laws and
perundang-undangan yang berlaku. Direksi berperan regulations. The Board of Directors has the role of managing
mengelola operasional dan bisnis Bank, sedangkan Dewan the Bank's operations and business, while the Board of
Komisaris memiliki peran untuk mengawasi pengelolaan Commissioners has the role of overseeing the management
operasional dan bisnis yang dijalankan Direksi. of operations and business carried out by the Board of
Directors.
Hubungan kerja antara kedua organ ini dibangun dengan The working relationship between these two organs is built
saling menghormati antar keduanya. Terdapat batasan dari on mutual respect. There are limits to the responsibilities
tanggung jawab dan peran yang dijalankan baik oleh Dewan and roles carried out by both the Board of Commissioners
Komisaris maupun Direksi. Dewan Komisaris bertugas and the Directors. The Board of Commissioners is tasked
melakukan pengawasan atas jalannya pengelolaan BAGI with supervising the management of BAGI by the Board of
oleh Direksi, memberi nasihat kepada Direksi, serta Directors, providing advice to the Board of Directors, and
memastikan bahwa Perusahaan melaksanakan Tata Kelola ensuring that the Company implements Good Corporate
Perusahaan yang Baik, atau Good Corporate Governance Governance (GCG).
(GCG).
Dewan Komisaris senantiasa melakukan pengawasan The Board of Commissioners continuously supervises the
terhadap perumusan dan implementasi strategi Perseroan. formulation and implementation of the Company's strategy.
Pengawasan terhadap perumusan strategi Perseroan Supervision of the Company's strategy formulation is carried
dilaksanakan pada tahap penyusunan Rencana Strategis out at the stage of preparing the Bank's Strategic Plan and
Bank dan Rencana Bisnis Bank (RBB). Sedangkan the Bank's Business Plan (RBB). Meanwhile, supervision of
pengawasan terhadap implementasi strategi dilakukan strategy implementation is carried out through supervision
melalui pengawasan dan pemberian nasihat kepada Direksi and advising the Board of Directors in carrying out the
dalam menjalankan kegiatan bisnis Perseroan. Company's business activities.
Dalam hal penyusunan target dan strategi tahun In terms of preparing targets and strategies for 2023, the
2023, Dewan Komisaris memberikan arahan dengan Board of Commissioners provided direction by considering
mempertimbangkan kondisi ekonomi dan geopolitik dalam domestic and foreign economic and geopolitical conditions,.
dan luar negeri. Dewan Komisaris juga memperhatikan The Board of Commissioners also took note of the internal
faktor-faktor internal yang perlu ditingkatkan dan dilengkapi factors that needed to be improved and complemented in
dalam menjalankan strategi untuk mencapai target 2023. executing the strategy to achieve the 2023 target.
Dewan Komisaris juga melakukan evaluasi atas kinerja The Board of Commissioners also evaluated the Bank's
keuangan dan operasional bisnis Bank, pengembangan financial performance and business operations, capacity
kapasitas dan kapabilitas. Antara lain melalui pengembangan and capability development. Among others, through the
bisnis digital dan keamanan siber, pengembangan sumber development of digital business and cybersecurity, human
daya manusia, penerapan teknologi digital perbankan resource development, implementation of digital banking
strategi perkreditan yang mengedepankan prinsip technology, credit strategy that prioritizes prudential
kehati-hatian, serta pengawasan terhadap implementasi principles, and supervision of the implementation of risk
manajemen risiko dan sistem pengendalian internal. management and internal control systems.
Mekanisme dan Frekuensi Pengawasan Monitoring Mechanism and Frequency
Pengawasan dilaksanakan antara lain melalui rapat berkala Supervision was carried out, among others, through regular
Dewan Komisaris dan Direksi secara rutin setidaknya meetings of the Board of Commissioners and the Board of
1 (satu) kali dalam 4 (empat) bulan. Sepanjang tahun 2023, Directors at least 1 (one) time in 4 (four) months. Throughout
Dewan Komisaris telah melaksanakan 10 (sepuluh) kali rapat 2023, the Board of Commissioners held 10 (ten) joint meetings
bersama dengan Direksi. Dalam forum tersebut, Dewan with the Board of Directors. In these forums, the Board of
Komisaris meminta penjelasan dari Direksi mengenai Commissioners requested explanations from the Board
pencapaian kinerja Bank Artha Graha Internasional of Directors regarding Bank Artha Graha Internasional's
dan berbagai kendala yang dihadapi. Dewan Komisaris performance achievements and various obstacles faced by
menyampaikan pandangan dan memberikan nasihat the Bank. The Board of Commissioners expressed its views
kepada Direksi mengenai hal tersebut. and provided advice to the Board of Directors on these
matters.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Selain itu, pengawasan Dewan Komisaris juga dilakukan In addition, the Board of Commissioners' supervision is also
secara langsung melalui komite-komite di bawah Dewan carried out directly through committees under the Board of
Komisaris. Dewan Komisaris juga melakukan pengawasan Commissioners. The Board of Commissioners also supervises
terhadap laporan audit internal maupun eksternal, internal and external audit reports, provides direction, and
memberikan pengarahan, serta memastikan Direksi telah ensures that the Board of Directors has followed up on audit
menindaklanjuti temuan audit dan rekomendasi dari Internal findings and recommendations from Internal Audit, External
Audit, Auditor Eksternal, hasil pengawasan Otoritas Jasa Auditors, the results of supervision by the Financial Services
Keuangan dan Bank Indonesia, serta otoritas lainnya. Authority and Bank Indonesia, as well as other authorities.
Beberapa bidang yang menjadi fokus pengawasan Dewan Some areas that were the focus of the Board of
Komisaris di tahun 2023, antara lain dalam hal pengelolaan Commissioners' supervision in 2023 included liquidity
likuiditas, pendanaan dan penyaluran dana, permodalan, management, funding and disbursement of funds, capital,
pengembangan digital banking dan upgrade core digital banking development and core banking upgrades,
banking, penyelesaian kredit bermasalah serta AYDA, dan settlement of non-performing loans and AYDA, and human
pengembangan SDM dan kaderisasi. resource development and regeneration.
Dewan Komisaris telah menyampaikan rekomendasi kepada The Board of Commissioners had submitted
Direksi untuk menyiapkan infrastruktur yang memadai, recommendations to the Board of Directors to prepare
khususnya yang terkait dengan SDM, TI dan kebijakan adequate infrastructure, particularly related to human
internal, agar Bank dapat mencapai target-target bisnis di resources, IT and internal policies so that the Bank was able
tahun 2023. Khusus untuk pengembangan digital banking to achieve its business targets in 2023. Specifically for the
dan upgrade core banking, Dewan Komisaris meminta development of digital banking and core banking upgrades,
Direksi untuk lebih selektif dalam memilih partner agar the Board of Commissioners requested the Board of
proses tersebut dapat berjalan dengan baik dan sesuai Directors to be more selective in selecting partners to
ketentuan yang berlaku. Selain itu, Dewan Komisaris juga ensure smooth running of the process in accordance
mendorong Direksi untuk menjaga penyaluran kredit secara with applicable regulations. In addition, the Board of
prudent dengan menerapkan manajemen risiko yang lebih Commissioners also encouraged the Board of Directors
baik lagi. Hal tersebut juga sebagai antisipasi berakhirnya to maintain prudent lending by implementing better risk
kebijakan relaksasi Covid dari OJK. management. This was also in anticipation of the end of the
Covid relaxation policy from OJK.
Terkait peningkatan kualitas SDM, Dewan Komisaris Regarding HR quality improvement, the Board of
meminta Direksi untuk menerapakn sistem evaluasi kinerja Commissioners requested the Board of Directors to
yang komprehensif dan menjalankan program pelatihan implement a comprehensive performance evaluation
karyawan yang sesuai dengan kebutuhan unit kerja dan system and run employee training programs in accordance
target bisnis, agar pelaksanaan program menjadi lebih with work unit and business target needs to improve
efektif. effectiveness of program implementation.
Di sisi lain, Dewan Komisaris juga mendukung strategi On the other hand, the Board of Commissioners also
Direksi untuk menerapkan kebijakan dan strategi supported the Board of Directors' strategy to implement
keberlanjutan sejalan dengan RAKB. Hal ini merupakan sustainability policies and strategies in line with the RAKB.
salah satu respon Bank Artha Graha Internasional terhadap This was one of Bank Artha Graha Internasional's responses
tantangan dalam penerapan keuangan berkelanjutan. to the challenges in implementing sustainable finance.
Terkait penetapan target dan strategi RBB, Dewan Regarding the setting of RBB targets and strategies, the
Komisaris melihat challenging namun achievable. Board of Commissioners found them challenging but
Berdasarkan kekuatan dan sumber daya yang dimiliki achievable. Based on the Bank's strengths and resources, it
Bank diyakini target tersebut dapat tercapai. Namun was believed that the targets could be achieved. However,
demikian Dewan Komisaris memberikan saran agar dalam the Board of Commissioners advised that the achievement
mencapai target tersebut tetap dilakukan dengan prudent of these targets must be done prudently while prioritizing
dan mengutamakan prinsip kehati-hatian. the principle of prudence.
Hal lain yang juga tidak kalah penting, Dewan Komisaris Last but not least, the Board of Commissioners ensured
memastikan bahwa Bank Artha Graha Internasional that Bank Artha Graha Internasional was managed in
telah dikelola sesuai peraturan perundang-undangan accordance with the prevailing laws and regulations and
yang berlaku dan prinsip GCG. Dewan Komisaris telah GCG principles. The Board of Commissioners ensured
memastikan bahwa pengelolaan Bank Artha Graha that the management of Bank Artha Graha Internasional
Internasional telah sesuai dengan visi, misi dan nilai- was in accordance with the vision, mission, values and
nilai serta aspirasi Pemegang Saham dengan tetap aspirations of the Shareholders while taking into account
memperhatikan seluruh pemangku kepentingan. all stakeholders.
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Pandangan atas Prospek Usaha Bank yang Outlook on Business Prospects Prepared by
Disusun oleh Direksi the Board of Directors
Ekonomi global diprediksi masih sangat dinamis pada tahun The global economy is predicted to remain very dynamic
2024 akibat tekanan perang, inflasi dan suku bunga yang in 2024 due to war pressure, inflation and high interest
masih tinggi. Risiko inflasi diperkirakan masih tetap tinggi rates. Inflation risk is expected to remain high as the Israeli-
seiring dengan masih berlanjutnya konflik Israel-Palestina Palestinian conflict and the Russia-Ukraine war continue to
dan perang Rusia-Ukraina yang berpengaruh pada harga affect commodity prices such as oil and wheat. The Fed's
komoditas seperti minyak dan gandum. Suku bunga The higher interest rates have made borrowing expensive for
Fed yang lebih tinggi telah membuat biaya pinjaman menjadi consumers and businesses.
mahal untuk konsumen dan bisnis.
Di tengah dinamika global yang berubah cepat, stabilitas Amid fast-changing global dynamics, Indonesia's
makroekonomi dan sistem keuangan Indonesia diperkirakan macroeconomic and financial system stability is expected to
akan tetap terjaga dan Indonesia diharapkan mampu be maintained and the country is expected to maintain solid
mempertahankan pertumbuhan ekonomi yang solid, economic growth, although the global situation is certain to
walaupun situasi global tetap akan berdampak langsung have a direct impact on Indonesia, particularly on exports
bagi Indonesia, khususnya pada ekspor dan investasi. and investment. Nevertheless, both the government and
Namun demikian, baik pemerintah maupun Bank Indonesia Bank Indonesia remain optimistic that Indonesia's economy
tetap optimis ekonomi Indonesia akan tumbuh pada kisaran will grow in the range of 4.7% - 5.5% in 2024. Based on these
4,7% - 5,5% di tahun 2024. Berlandaskan pada kondisi conditions and the review of the work plan and business
tersebut dan meninjau rencana kerja dan strategis usaha strategy prepared by the Board of Directors, the Board of
yang disusun oleh Direksi, Dewan Komisaris tetap optimis Commissioners remains optimistic about Bank Artha Graha
dengan capaian kinerja Bank Artha Graha Internasional di Internasional's performance in 2024.
tahun 2024.
Di tengah tantangan pertumbuhan ekonomi yang terbatas Amid the challenges of limited economic growth and unstable
dan geopolitik yang tidak stabil, Dewan Komisaris menilai geopolitics, the Board of Commissioners considered that
peluang dan prospek usaha Bank tetap terjaga dibuktikan the Bank's business opportunities and prospects were
dengan pencapaian kinerja tahun 2023 terhadap target maintained as evidenced by the achievement of 2023
yang ditetapkan. performance against the targets.
Dewan Komisaris senantiasa mendukung Direksi The Board of Commissioners continues to support the
mengoptimalkan segala daya dan upaya untuk Board of Directors to optimize all efforts to take advantage
memanfaatkan peluang bisnis di tengah kondisi ekonomi of business opportunities in the midst of challenging
yang masih cukup menantang, melanjutkan implementasi economic conditions, continue the implementation of long-
strategi jangka panjang, serta peningkatan kapabilitas term strategies, and improve the capabilities of Bank Artha
Bank Artha Graha Internasional demi mempertahankan Graha Internasional to maintain profitability and healthy and
profitabilitas maupun pertumbuhan yang sehat dan sustainable growth.
berkelanjutan.
Di luar itu, Dewan Komisaris sungguh berharap transisi Beyond that, the Board of Commissioners sincerely hopes
kepemimpinan Indonesia di tahun 2024 akan mampu that Indonesia's leadership transition in 2024 will be able to
membawa perekonomian Indonesia tumbuh lebih baik dan bring Indonesia's economy to grow better and be able to
mampu melahirkan hal positif bagi kehidupan sosial ekonomi generate positive things for the socio-economic life of the
masyarakat Indonesia. Indonesian people.
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52 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Pandangan Atas Tata Kelola Perusahaan Outlook on Corporate Governance
Dewan Komisaris berpandangan bahwa Direksi telah The Board of Commissioners is of the view that the Board of
melakukan tugasnya dalam merumuskan dan melaksanakan Directors has successfully performed its duties in formulating
strategi serta kebijakan BAGI terkait GCG dengan cukup and implementing BAGI strategies and policies related
baik, dengan tujuan menjaga kelangsungan usaha, to GCG with the aim of maintaining business continuity,
memperbaiki kinerja Bank dan meningkatkan daya saing improving performance and increasing competitiveness by
Bank dengan senantiasa menjunjung tinggi prinsip kehati- constantly upholding prudential principles supported by a
hatian dan didukung dengan kerangka kerja manajemen risk management framework.
risiko.
Pelaksanaan GCG menjadi salah satu fokus utama Dewan GCG implementation is one of the main focuses of the
Komisaris dalam melakukan pengawasan. Oleh karena itu Board of Commissioners in conducting supervision.
Dewan Komisaris memberikan saran dan nasihat dalam Therefore, the Board of Commissioners provides advice
meningkatkan kualitas penerapan tata kelola Bank, agar and counsel in improving the quality of the Bank's
tetap mengedepankan prinsip-prinsip transparansi, governance implementation so that it continues to prioritize
akuntabilitas, tanggung jawab, independen, kewajaran dan the principles of transparency, accountability, responsibility,
kesetaraan. independence, fairness and equality.
Penerapan GCG dalam kegiatan operasional dapat GCG implementation in operational activities creates added
menciptakan nilai tambah (value added) Bank bagi semua value for the Bank for all interested parties (stakeholders).
pihak yang berkepentingan (stakeholders). Bank juga dapat The Bank can also ensure that the objectives set have been
memastikan bahwa sasaran yang ditetapkan telah dicapai achieved by carrying out sound business practices.
dengan menjalankan praktik-praktik usaha yang sehat.
Pandangan atas Whistleblowing System Outlook on Whistleblowing System
Bank Artha Graha Internasional memiliki dan menjalankan Bank Artha Graha Internasional operates a Whistleblowing
Sistem Pelaporan Pelanggaran (Whistleblowing System) System as a means for external and internal parties to
sebagai sarana bagi pihak eksternal dan internal, untuk dapat submit reports regarding alleged violations of the principles
menyampaikan laporan mengenai dugaan pelanggaran of Corporate Governance, ethical values, and applicable
terhadap prinsip-prinsip Tata Kelola Perusahaan, nilai-nilai policies or procedures, based on evidence/data/information
etika, dan kebijakan atau prosedur yang berlaku, berdasarkan that can be accounted for and in good faith for the benefit
bukti/data/informasi yang dapat dipertanggungjawabkan of the Bank.
serta dengan niat baik untuk kepentingan Bank.
Keberadaan WBS merupakan bagian dari komitmen Bank The WBS is part of Bank Artha Graha Internasional's
Artha Graha Internasional untuk menjadikan prinsip GCG commitment to make GCG principles the foundation of
sebagai landasan dari setiap aspek operasi dan bisnis every aspect of the Bank's daily operations and business.
Bank sehari-hari. Sebagai bagian dari penerapan GCG, As part of the implementation of GCG, WBS has become
WBS telah menjadi komitmen bagi Bank untuk diterapkan a commitment for the Bank to be implemented in early
dalam deteksi dini dan pencegahan terjadinya pelanggaran detection and prevention of violations in every aspect of
dalam setiap aspek operasional. Dengan penerapan WBS operations. The implementation of WBS is expected to
diharapkan tercipta iklim kerja yang tulus, jujur, bertanggung create a work climate that is sincere, honest, responsible,
jawab, berintegritas dan transparan dilingkungan Bank. integrity and transparent within the Bank.
Setiap informasi WBS yang masuk dan diverifikasi Any incoming WBS information that has been verified
kebenarannya akan ditindaklanjuti. Penerapan WBS dinilai will be followed up. The WBS is considered to have been
telah berjalan baik namun senantiasa dievaluasi untuk satisfactorily implemented but is always evaluated to
meningkatkan kualitas sebagai early warning system bagi improve the quality as an early warning system for the Bank.
Bank.
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Management Report
Sepanjang tahun 2023, Dewan Komisaris menilai bahwa Throughout 2023, the Board of Commissioners assessed
penerapan WBS Bank Artha Graha Internasional telah that the implementation of Bank Artha Graha Internasional's
berjalan cukup baik dan memastikan bahwa setiap laporan WBS was successful and ensured that each report was
telah ditindaklanjuti sesuai dengan peraturan yang berlaku. followed up in accordance with applicable regulations.
Penilaian Kinerja Komite-Komite di Bawah Performance Assessment of Committees
Dewan Komisaris under the Board of Commissioners
Sebagai upaya meningkatkan peran Dewan Komisaris dalam To enhance the role of the Board of Commissioners in
menjalankan fungsi pengawasan, Dewan Komisaris dibantu carrying out its supervisory function, it is assisted by
oleh Komite Audit, Komite Pemantau Risiko dan Komite the Audit Committee, Risk Monitoring Committee and
Remunerasi dan Nominasi. Dalam menjalankan fungsinya Remuneration and Nomination Committee. In carrying out
masing-masing, Dewan Komisaris mengarahkan komite- their respective functions, the Board of Commissioners
komite tersebut dengan aktif melaksanakan monitoring directs these committees by actively conducting joint
bersama dengan Direksi terkait. monitoring with the relevant Directors.
Dewan Komisaris menilai kinerja Komite di bawah Dewan The Board of Commissioners assessed that the Committees
Komisaris selama tahun 2023 telah bekerja dengan under the Board of Commissioners successfully carried
baik menjalankan tugas dan tanggung jawabnya dalam out their duties and responsibilities in supporting the
mendukung fungsi pengawasan yang dijalankan Dewan supervisory functions of the Board of Commissioners
Komisaris. Seluruh rekomendasi masing-masing Komite in 2023.. All recommendations of each Committee were
juga telah diterima oleh Dewan Komisaris dan menjadi accepted by the Board of Commissioners and taken into
bahan pertimbangan dalam proses pengambilan keputusan consideration in the decision-making process on proposals
atas usulan yang disampaikan Direksi. submitted by the Board of Directors.
Komite Audit telah melakukan pemantauan dan evaluasi The Audit Committee has monitored and evaluated internal
pengendalian internal dan pelaksanaan fungsi audit internal controls and the implementation of internal and external
dan eksternal. Komite Pemantau Risiko telah mengevaluasi audit functions. The Risk Monitoring Committee has
kesesuaian antara kebijakan manajemen risiko dengan evaluated the conformity between risk management policies
pelaksanaan kebijakan tersebut. Sedangkan Komite and the implementation of these policies. Meanwhile, the
Remunerasi dan Nominasi telah membantu pelaksanaan Remuneration and Nomination Committee has assisted the
fungsi pengawasan dan pembinaan oleh Dewan Komisaris implementation of supervisory and guidance functions by
terhadap Direksi beserta jajarannya dalam hal penerapan the Board of Commissioners to the Board of Directors and
kebijakan remunerasi dan nominasi antara lain terkait dengan the staff in terms of the implementation of remuneration and
kebijakan remunerasi pengawai secara keseluruhan serta nomination policies, among others, related to the overall
memberikan usulan calon yang memenuhi syarat sebagai employee remuneration policy and providing proposals for
anggota Direksi dan/atau anggota Dewan Komisaris qualified candidates as members of the Board of Directors
kepada Dewan Komisaris untuk ditetapkan dalam Rapat and/or members of the Board of Commissioners to the
Umum Pemegang Saham. Board of Commissioners to be determined at the General
Meeting of Shareholders.
Untuk menjaga kesinambungan kinerja, Dewan Komisaris To maintain performance continuity, the Board of
mengharapkan seluruh anggota komite dapat terus Commissioners expects all committee members to continue
meningkatkan keterampilan mereka di bidang masing- to improve their skills in their respective fields and remain
masing dan tetap konsisten dalam menjalankan tugasnya consistent in carrying out their duties with dedication and
dengan dedikasi dan integritas. integrity.
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Perubahan Komposisi Dewan Komisaris Changes in Board of Commissioners
Composition
Tahun 2023, komposisi Dewan Komisaris Bank mengalami In 2023, the composition of the Bank's Board of
perubahan sesuai keputusan Rapat Umum Pemegang Commissioners changed in accordance with the decision of
Saham Tahunan yang diselenggarakan pada 27 Juli 2023 the Annual General Meeting of Shareholders held on July 27,
yang tertuang dalam Akta Pernyataan Keputusan Rapat 2023 as stated in Deed of Meeting Resolution No. 16 dated
No. 16 tanggal 27 Juli 2023 yang memberhentikan dengan July 27, 2023 which honorably dismissed Mr. Nicolaus Eko
hormat Bapak Nicolaus Eko Riwayanto selaku Komisaris Riwayanto as Independent Commissioner and appointed
Independen dan mengangkat Ibu Pesta Uli Sitanggang Mrs. Pesta Uli Sitanggang as Independent Commissioner of
sebagai Komisaris Independen Bank. the Bank.
Komposisi Dewan Komisaris Bank saat ini adalah sebagai The current composition of the Bank's Board of
berikut: Commissioners is as follows:
Jabatan Nama
Position Name
Komisaris Utama/Komisaris Independen
Kiki Syahnakri
President Commissioner/Independent Commissioner
Wakil Komisaris Utama
Tomy Winata
Vice President Commissioner
Wakil Komisaris Utama
Sugianto Kusuma
Vice President Commissioner
Komisaris Independen
Elizawatie Simon
Independent Commissioner
Komisaris Independen
Pesta Uli Sitanggang
Independent Commissioner
Atas nama Dewan Komisaris, kami memberikan apresiasi On behalf of the Board of Commissioners, we would like
dan ucapan terima kasih kepada Bapak Nicolaus Eko to express our appreciation and gratitude to Mr. Nicolaus
Riwayanto atas kontribusi dan dedikasi yang diberikan Eko Riwayanto for his contribution and dedication during his
selama menjabat sebagai anggota Dewan Komisaris Bank tenure as a member of the Board of Commissioners of Bank
Artha Graha Internasional. Artha Graha Internasional.
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Penutup Closing
Kepada seluruh pemegang saham dan investor, To all shareholders and investors, the Board of
Dewan Komisaris menghaturkan rasa terima kasih atas Commissioners would like to express its gratitude for the
kepercayaan dan dukungan penuh yang telah diberikan trust and full support given to us to carry out the mandate of
kepada kami untuk mengemban amanat melakukan supervising the management of the Bank. Likewise, to the
pengawasan terhadap pengelolaan Bank. Demikian pula regulators and stakeholders, the Board of Commissioners
kepada regulator dan para pemangku kepentingan, Dewan expresses its deepest gratitude for the support that has
Komisaris menyampaikan rasa terima kasih sebesar- been given.
besarnya atas dukungan yang telah diberikan.
Dewan Komisaris juga mengucapkan terima kasih dan The Board of Commissioners would also like to thank
menyampaikan penghargaan kepada Direksi atas kerja and appreciate the Board of Directors for their hard work
keras dan dedikasinya, sehingga Bank Artha Graha and dedication, enabling Bank Artha Graha Internasional
Internasional dapat merespons tantangan bisnis yang to respond to the business challenges that occurred
terjadi sepanjang tahun 2023. Dewan Komisaris meyakini throughout 2023. The Board of Commissioners believes
tahun 2023 telah memberikan banyak pembelajaran that 2023 has provided many valuable lessons. Therefore,
yang sangat berharga. Oleh karena itu, Dewan Komisaris the Board of Commissioners expects the Board of Directors
berharap Direksi dan seluruh Insan Bank untuk terus and all Bank personnel to continue to accelerate digital
melanjutkan akselerasi transformasi digital, meningkatkan transformation, improve efficiency, and implement adaptive
efisiensi, serta menerapkan strategi yang adaptif dengan strategies while still prioritizing prudence in order to record
tetap mengedepankan kehati-hatian demi mencatatkan better and more sustainable performance in the coming
performa yang lebih baik dan berkelanjutan di tahun-tahun years.
mendatang.
Semoga hubungan yang harmoni ini mampu menjadi dasar May this harmonious relationship be the basis for Bank
bagi Bank Artha Graha Internasional untuk terus tumbuh Artha Graha Internasional to continue to grow sustainably,
secara berkelanjutan, dan mampu memberikan nilai and be able to provide added value to shareholders and all
tambah kepada pemegang saham dan segenap pemangku stakeholders.
kepentingan.
Jakarta, .... ... 2024
Jakarta ... ..., 2024
Atas Nama Dewan Komisaris
On behalf of the Board of Commissioners
Kiki Syahnakri
Komisaris Utama/Komisaris Independen
President Commissioner/Independent Commissioner
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Halaman ini sengaja di kosongkan.
This page is intentionally left blank.
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Laporan Direksi
Board Of Directors Report
Strategi pengembangan Bank Artha
Graha Internasional difokuskan
pada sektor-sektor yang memiliki
potensi besar dengan tingkat risiko
yang manageable. Untuk itu, Bank
melakukan kolaborasi dan membangun
sinergi dengan berbagai pihak agar
dapat meningkatkan keunggulan
bersaing.
Bank Artha Graha Internasional's
development strategy is focused
on sectors that have great potential
with manageable risk levels. For this
reason, the Bank collaborates and
builds synergy with various parties
in order to increase competitive
advantage.
Andy Kasih
Direktur Utama
President Director
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Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Puji dan syukur kami panjatkan kehadirat Tuhan Yang Praise and thanks be to God Almighty for His mercy and
Maha Esa atas berkat rahmat dan limpahan karunia-Nya, blessings, Bank Artha Graha Internasional was able
Bank Artha Graha Internasional dapat melalui tahun to pass the challenging year of 2023 with satisfactory
2023 yang penuh tantangan dengan pencapaian yang achievements. Furthermore, please allow us on behalf of
baik. Selanjutnya, perkenankan kami atas nama Direksi the Board of Directors to present our accountability report
menyampaikan laporan pertanggungjawaban atas kinerja on the performance and achievements of Bank Artha Graha
dan pencapaian Bank Artha Graha Internasional untuk Internasional for the year 2023.
tahun 2023.
Kondisi Ekonomi dan Industri Perbankan Economic and Banking Industry Conditions in
Tahun 2023 2023
Tahun 2023 merupakan awal dari berakhirnya pandemi, 2023 was the beginning of the end of the pandemic, and
sehingga dunia sangat optimis akan terjadi pemulihan therefore the world was very optimistic that there would be
perekonomian global. Akan tetapi, dinamika perekonomian a global economic recovery. However, the dynamics of the
global berubah cepat dengan ketidakpastian yang tinggi global economy were changing rapidly with high uncertainty
yang dipicu oleh dinamika negara-negara maju yang triggered by the dynamics of developed countries that
berdampak ke global. Amerika Serikat masih dihadapkan triggered a global impact. The United States was still faced
pada inflasi yang berada di atas target, tingginya suku bunga with above-target inflation, high interest rates and increased
dan peningkatan tekanan fiskal membayangi pelemahan fiscal pressure overshadowing the economic downturn.
ekonomi.
Ketegangan perdagangan antara Amerika Serikat (AS) dan Trade tensions between the United States (US) and China
Tiongkok masih berlanjut dan berdampak pada penurunan continued and had an impact on the decline in export-import
ekspor-impor kedua negara tersebut serta volume of both countries as well as the volume of world trade.
perdagangan dunia.
Selain itu, fragmentasi geopolitik-ekonomi meningkat In addition, geopolitical-economic fragmentation intensified
dengan berlangsungnya perang Rusia di Ukraina yang with Russia's ongoing war in Ukraine leading to supply
menyebabkan terbatasnya pasokan serta tetap tingginya constraints and persistently high global energy and
harga energi dan pangan global. Ketegangan Israel dan food prices. Recent Israeli-Palestinian tensions added
Palestina akhir-akhir ini menambah ketegangan geopolitik to geopolitical tensions in the Middle East region and the
di Kawasan Timur Tengah dan juga dunia. Akibatnya, world. As a result, the global economic recovery process
proses pemulihan ekonomi global melambat, disertai slowed down, accompanied by continued inflationary
dengan berlanjutnya tekanan inflasi karena harga energi pressures due to global energy and food prices, as well as
dan pangan dunia, serta keketatan pasar tenaga kerja di labor market tightness in a number of advanced economies.
sejumlah negara maju.
Berdasarkan kondisi tersebut, IMF merevisi pertumbuhan Based on these conditions, the IMF revised world economic
ekonomi dunia tahun 2023 menjadi hanya 3%, sedangkan growth in 2023 to only 3%, while the OECD revised to 2.9%.
oleh OECD 2,9%. Inflasi juga diprediksi mencapai level 5,8%, Inflation was also predicted to reach a level of 5.8%, higher
lebih tinggi dibandingkan periode sebelum pandemi. than the period before the pandemic.
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Perekonomian dunia melambat dengan ketidakpastian The world economy was slowing down with financial market
pasar keuangan yang mulai mereda sebagaimana suku uncertainty starting to subside as monetary policy rates,
bunga kebijakan moneter, termasuk Federal Funds Rate including the Federal Funds Rate (FFR), were predicted
(FFR), diprakirakan telah mencapai puncaknya namun masih to have peaked but would remain high for longer. Similarly,
akan bertahan tinggi dalam waktu yang lama (high for yields on developed country government bonds, including US
longer). Demikian pula yield obligasi Pemerintah negara maju, Treasuries, were predicted to be on a declining trend but the
termasuk US Treasury, diperkirakan dalam kecenderungan level would remain high in line with the term-premia related
menurun tetapi tingkatnya masih akan tinggi sejalan dengan to the size of fiscal financing and government debt. Based
premi risiko jangka panjang (term-premia) terkait besarnya on this, Bank Indonesia forecast global economic growth in
pembiayaan fiskal dan utang pemerintah. Atas hal ini Bank 2023 at 3.0% and slowing to 2.8% in 2024.
Indonesia memperkirakan pertumbuhan ekonomi global
tahun 2023 sebesar 3,0% dan melambat menjadi 2,8%
pada 2024.
Dengan kondisi seperti tersebut, perekonomian Indonesia With such conditions, the Indonesian economy continued
tetap tumbuh baik didukung oleh permintaan domestik. to grow supported by domestic demand. Household
Konsumsi rumah tangga dan investasi tetap tumbuh consumption and investment continued to grow in line with
sejalan dengan keyakinan masyarakat dan berlanjutnya public confidence and the continued completion of the
penyelesaian Proyek Strategis Nasional (PSN). National Strategic Project (PSN).
Berdasarkan data Badan Pusat Statistik (BPS), ekonomi Based on data from the Central Bureau of Statistics (BPS),
Indonesia tahun 2023 tumbuh sebesar 5,05%. Kendati Indonesia's economy in 2023 grew by 5.05%. Although
lebih rendah dari pertumbuhan tahun sebelumnya sebesar lower than the previous year's growth of 5.31%, Indonesia
5,31%, namun Indonesia menjadi salah satu negara dengan became one of the countries with the highest economic
pertumbuhan ekonomi tertinggi diantara anggota G20. growth among G20 members. The economic growth was
Pertumbuhan ekonomi tersebut juga didukung oleh also supported by the government's success in holding the
keberhasilan pemerintah dalam menahan laju inflasi pada inflation rate at a fairly low level of 2.61%.
tingat yang cukup rendah, yaitu 2,61%.
Pada 2024, kinerja konsumsi, baik swasta maupun In 2024, the performance of consumption, both private and
Pemerintah, dan investasi diperkirakan terus meningkat government, and investment are predicted to continue to
sejalan dengan keyakinan konsumsi masyarakat yang increase in line with the confidence of public consumption
tetap kuat, dampak positif pelaksanaan Pemilu, serta that remains strong, the positive impact of the implementation
keberlanjutan pembangunan Proyek Strategis Nasional of the General Election, and the sustainability of the
(PSN). Dengan perkembangan tersebut, pertumbuhan development of the National Strategic Project (PSN). With
ekonomi 2024 diperkirakan meningkat dalam kisaran 4,7- these developments, economic growth in 2024 is predicted
5,5%. to increase in the range of 4.7-5.5%.
Di tengah kondisi tersebut, industri perbankan Indonesia In the midst of these conditions, Indonesia's banking industry
tetap solid dan resilien. Penyaluran kredit menjadi tren remained solid and resilient. Credit distribution was a positive
positif bagi industri perbankan yang diperkirakan mampu trend for the banking industry, which was estimated to
mencapai target pertumbuhan kredit hingga dua digit pada achieve the double-digit credit growth target in 2023.
tahun 2023.
Berdasarkan data Statistik Perbankan Indonesia yang Based on Indonesian Banking Statistics data published by
diterbitkan OJK, kredit perbankan sepanjang 2023 naik OJK, banking credit throughout 2023 rose 10.38% on an
10,38% secara tahunan (yoy). Angka ini berada dalam annual basis (yoy). This figure was within the upper range of
kisaran atas perkiraan Bank Indonesia. Berdasarkan jenis Bank Indonesia's forecast. By type of use, investment and
penggunaan, kredit investasi dan modal kerja, masing- working capital loans, respectively, grew 12.26% yoy and
masing, tumbuh 12,26% yoy dan 10,05% yoy. 10.05% yoy.
Sementara itu, pertumbuhan Dana Pihak Ketiga (DPK) Meanwhile, third-party funds (DPK) growth in 2023 was
pada 2023 tercatat 3,73% yoy, dengan deposito menjadi recorded at 3.73% yoy, with deposits being the largest
kontributor pertumbuhan terbesar yaitu 4,48% yoy. contributor to growth at 4.48% yoy.
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Ketahanan Perbankan dan Stabilitas Sistem Keuangan Banking Resilience and Financial System Stability were
terjaga didukung oleh permodalan yang kuat dan risiko maintained supported by strong capitalization and low
kredit yang rendah. Otoritas Jasa Keuangan menyebutkan credit risk. The Financial Services Authority stated that
bahwa kondisi ini didukung oleh tingkat profitabilitas (ROA) this condition was supported by relatively high profitability
dan permodalan (CAR) yang relatif tinggi masing-masing (ROA) and capitalization (CAR) levels of 2.76% and 27.62%
sebesar 2,76% dan 27,62%. respectively.
Bank berkomitmen untuk terus menjaga ketahanan likuiditas The Bank is committed to maintaining liquidity resilience and
serta pengelolaannya dengan optimal dan prudent. Optimal managing it optimally and prudently. Optimal in the placement
dalam penempatan instrumen keuangan yang menghasilkan of high yielding financial instruments with low cost sources
yield tinggi dengan sumber yang murah (low cost) namun while still paying attention to the Bank's risk appetite and
dengan tetap memperhatikan risk appetite dan risk risk tolerance. On the other hand, the Bank is improving the
tolerance bank. Disisi lain bank Bank meningkatkan kualitas quality of Human Capital to improve and increase productivity
Human Capital untuk memperbaiki serta meningkatkan and asset quality by optimizing resources, digitizing existing
produktivitas dan kualitas aset dengan optimalisasi sumber services and business processes.
daya, digitalisasi layanan dan proses bisnis yang ada.
Kebijakan Strategis Tahun 2023 Strategic Policy for 2023
Tahun 2023, Bank berupaya untuk mengakselerasi In 2023, the Bank sought to accelerate IT capabilities
kapabilitas IT dalam mendukung optimalisasi proses in supporting business process optimization to support
bisnis untuk mendukung kehandalan produk dan layanan the reliability of digital products and services such as the
digital seperti pengembangan produk mobile banking, development of mobile banking, internet banking, API, and
internet banking, API, serta QRIS menjadi produk-produk QRIS products into Bank digital products that accommodate
digital Bank yang mengakomodir kebutuhan bisnis dalam business needs in acquiring customers, increasing CASA,
mengakuisisi nasabah, meningkatkan CASA, volume transaction volume, lending, and fee-based income for the
transaksi, penyaluran kredit, serta feebased income untuk Bank.
Bank.
Upaya Bank untuk meningkatkan kapasitas TI juga The Bank's efforts to improve IT capacity were also
dibarengi dengan menerapkan sertifikasi ISO 27001 guna accompanied by implementation of ISO 27001 certification
terus menjaga kualitas layanan IT. Langkah tersebut juga to continue maintaining the quality of IT services. This step
diikuti dengan pelaksanaan Audit IT dan penetration testing was also followed by the implementation of IT Audit and
pada layanan serta channel Bank dengan fokus pada penetration testing on the Bank's services and channels with
penanganan cyber security melalui self-assessment dari a focus on handling cyber security through self-assessment
Bank, yang wajib dilakukan untuk menjaga keamanan dari from the Bank, which was mandatory to maintain security
serangan luar. Hal ini juga menjadi penguatan atas tingkat from external attacks. This also strengthened the Bank's
maturitas keamanan siber dan dan maturitas digital Bank. cyber security maturity level and digital maturity.
Sejalan dengan upaya untuk meningkatkan kapasitas In line with the efforts to improve IT capacity, Bank Artha
TI, Bank Artha Graha Internasional juga melakukan Graha Internasional also updated Mobile Banking to the
pembaharuan Mobile Banking ke platform Digital Apps Digital Apps platform to become a one stop financial service
untuk menjadi one stop financial service solution sehingga solution so as to accommodate the needs of customers to
dapat mengakomodir kebutuhan nasabah agar tetap terus continue using the agi application.
menggunakan aplikasi agi.
Selain itu, Bank juga berupaya untuk memaksimalkan In addition, the Bank also endeavored to maximize
kolaborasi dengan mitra bisnis dalam melakukan ekspansi collaboration with business partners in expanding business
bisnis melalui kerjasama B2B2C serta terus berinovasi through B2B2C cooperation and continued to innovate in
dalam melakukan pengembangan fitur pada aplikasi digital developing features on the Bank's mobile-based digital
milik Bank berbasis mobile yang sesuai dengan segmentasi applications in accordance with customer segmentation,
nasabah baik itu new customer maupun transaksional. Pola both new customers and transactional. Patterns of
kerjasama dengan mitra bisnis sebagai channel akuisisi cooperation with business partners as an acquisition
untuk pembukaan rekening bank, kerjasama merchant channel for opening bank accounts, merchant cooperation
dalam penggunaan layanan QRIS dan Acquirer. in the use of QRIS and Acquirer services.
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Tahun 2023, Bank Artha Graha Internasional juga In 2023, Bank Artha Graha Internasional also evaluated and
mengevaluasi dan mengintegrasikan proses bisnis melalui integrated business processes through the implementation
implementasi teknologi dan sistem terintegrasi agar of technology and integrated systems so that execution in
pelaksanaan eksekusi di lapangan berjalan sesuai dengan the field was in accordance with regulations and compliance.
regulasi dan kepatuhan.
Keseluruhan inisiatif strategis yang dijalankan Bank tahun All strategic initiatives undertaken by the Bank in 2023 were
2023 juga diikuti dengan penguatan kapasitas SDM yang also followed by strengthening human resource capacity by
dilakukan dengan mengimplementasikan Human Capital implementing the Human Capital Roadmap in line with the
Roadmap sejalan dengan rencana jangka panjang Bank. Bank's long-term plan.
Peran Direksi Dalam Perumusan Strategi dan Role of the Board of Directors in Strategy and
Kebijakan Serta Langkah Monitoring yang Policy Formulation and Monitoring Measures
Dijalankan
Sebagaimana diketahui, penyusunan Rencana Bisnis Bank The preparation of the Bank Business Plan (RBB) is one of
(RBB) merupakan salah satu persyaratan yang ditetapkan the requirements set by the Financial Services Authority
oleh Otoritas Jasa Keuangan (OJK) kepada seluruh bank di (OJK) for all banks in Indonesia. The RBB contains the Bank's
Indonesia. RBB berisikan strategi dan kebijakan strategis strategic strategies and policies as well as the targets
Bank serta target dan proyeksi yang akan dicapai Bank. and projections to be achieved by the Bank. The Board of
Direksi menjalankan peran yang sangat sentral dalam Directors plays a very central role in the RBB preparation
proses penyusunan RBB. process.
Proses penyusunan RBB diawali dengan mengevaluasi The RBB preparation process began with evaluating the
kinerja Bank selama 5 (lima) tahun terakhir. Selanjutnya Bank's performance over the last 5 (five) years. Furthermore,
Direksi di dalam rapat Direksi mengevaluasi pencapaian the Board of Directors in its meeting evaluated the
masing-masing unit kerja atas RBB tahun berjalan setiap achievement of each work unit on the current year's RBB
direktorat, dimana setiap direktorat memaparkan kinerja for each directorate, where each directorate presented
atas RBB tahun berjalan berikut penjelasan atas pencapaian the performance of the current year's RBB along with an
tersebut. explanation of the achievement.
Direksi memberikan arahan dalam bentuk Kebijakan Umum The Board of Directors provided direction in the form of
Direksi (KUD), dimana KUD tersebut berisi asumsi-asumsi the General Policy of the Board of Directors (KUD), where
antara lain, asumsi makro ekonomi (GDP, tingkat inflasi, the KUD contains assumptions, including, macroeconomic
kurs, dan suku bunga). Disamping itu juga ditetapkan asumsi assumptions (GDP, inflation rate, exchange rate, and interest
pertumbuhan kredit (termasuk ditetapkan sektor ekonomi rate). In addition, credit growth assumptions are set (including
yang menjadi prioritas dan sektor ekonomi yang dihindari) prioritized economic sectors and avoided economic
dan rasio NIM yang harus dijaga. Selain itu ditetapkan sectors) and NIM ratios to be maintained. In addition, the
asumsi pertumbuhan DPK terutama pertumbuhan CASA, assumptions of deposits growth, especially CASA growth,
asumsi Fee Based Income, esiensi biaya yang dapat Fee Based Income assumptions, cost efficiency that can be
dilakukan termasuk target rasio BOPO dan target laba yang done including the target BOPO ratio and profit targets to
hendak dicapai. Program kerja di bidang Human Capital dan to be achieved. Work programs in Human Capital and IT are
IT juga menjadi perhatian utama dalam penyusunan RBB. also a major concern in the preparation of the RBB.
Hal berikutnya seluruh direktorat memaparkan strategi dan Subsequently, all directorates presented the strategies
program kerja yang akan dilakukan untuk mencapai target and work programs that would be carried out to achieve
yang ditetapkan berikut enabler untuk mencapai target the targets and the enablers to achieve these targets.
tersebut. Selanjutnya dilakukan konsolidasi dan fine tuning Subsequently, consolidation and fine tuning of the RBB was
atas RBB yang telah disusun. Direksi meminta persetujuan carried out. The Board of Directors requested approval from
Dewan Komisaris dalam rapat Komisaris, setelah mendapat the Board of Commissioners at the Commissioners' meeting,
persetujuan dari Dewan Komisaris maka RBB dapat after which the RBB was submitted to the regulator. The
disampaikan kepada regulator. RBB yang telah dibuat RBB was subsequently distributed to all work units as a
didistribusikan ke seluruh unit kerja sebagai pedoman guideline in achieving targets.
dalam pencapaian target.
Dalam penyusunan RBB sejak awal melibatkan seluruh The preparation of the RBB from the beginning involved all
pemimpin unit kerja yang ada baik unit kerja bisnis maupun existing work unit leaders, both business and non-business
non bisnis. Strategi yang telah ditetapkan dalam RBB dibuat work units. The strategy set out in the RBB was set as a
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merupakan pedoman di setiap tingkatan yang diturunkan guideline at every level which was derived in the form of
dalam bentuk program kerja yang mendukung dan sejalan work programs that supported and were in line with the
dengan strategi tersebut. Pelaksanaan pemantauan dan strategy. The implementation of monitoring and evaluation
evaluasi atas kinerja setiap unit kerja dilakukan secara of the performance of each work unit was carried out
periodik baik mingguan, dua mingguan maupun bulanan periodically either weekly, bi-weekly or monthly where each
dimana setiap unit kerja menyampaikan kinerjanya dalam work unit submitted its performance in the forum, among
forum antara lain dalam rapat Direksi, rapat management others, in the Board of Directors meeting, management
committee. Dalam hal dianggap perlu dapat dilakukan juga committee meeting. When deemed necessary, meetings or
rapat atau pertemuan yang sifatnya insidential dimana incidental meetings could also be held where management
manajemen memberikan pengarahan atas kinerja yang provided direction on the performance achieved so that
dicapai sehingga bila diperlukan tindakan koreksi segera necessary corrective action could be taken immediately.
dapat dilakukan.
Pencapaian Kinerja Bank Tahun 2023 Achievement of Bank Performance in 2023
Penguatan dan penajaman strategi bisnis yang terus The strengthening and sharpening of business strategies
dilakukan agar Bank selalu adaptif dalam merespons kondisi to ensure that the Bank is always adaptive in responding
perekonomian dan iklim usaha terkini, membuat Bank to the latest economic conditions and business climate has
Artha Graha Internasional berhasil mencatatkan kinerja enabled Bank Artha Graha Internasional to record positive
pertumbuhan bisnis yang positif dan solid di sepanjang and solid business growth performance throughout 2023.
tahun 2023.
Pada tahun 2023, total kredit yang diberikan Bank Artha In 2023, Bank Artha Graha Internasional's total loans reached
Graha Internasional mencapai sebesar Rp12,15 triliun, IDR12.15 trillion, an increase of 18.74% from the previous year
meningkat 18,74% dari tahun sebelumnya sebesar Rp10,23 of IDR10.23 trillion. The achievement is equivalent to 97.85%
triliun. Pencapaian tersebut setara dengan 97,85% dari of the 2023 RBB target of IDR12.41 trillion. The Bank's loans
target RBB 2023 sebesar Rp12,41 triliun. Kredit yang were mainly in the form of corporate/commercial loans,
diberikan Bank utamanya berupa kredit korporasi/komersil, amounting to IDR9.27 trillion which is equivalent to 110.98%
yaitu sebesar Rp9,27 triliun yang setara dengan 110,98% of the RBB of IDR8.35 trillion, while retail and consumer
dari RBB sebesar Rp8,35 triliun, sedangkan kredit segmen segment loans have not been able to meet the RBB target
ritel dan konsumer belum dapat memenuhi target RBB with the achievement of 39.49% and 79.08% of the RBB
dengan pencapaian masing-masing sebesar 39,49% dan respectively.
79,08% dari RBB.
Dana pihak ketiga (DPK) yang dihimpun Bank tahun 2023 Third party funds (DPK) raised by the Bank in 2023 amounted
sebesar Rp20,63 triliun, yang setara dengan 95,76% dari to IDR20.63 trillion, which is equivalent to 95.76% of the RBB
RBB sebesar Rp21,54 triliun. DPK Bank utamanya berupa of IDR21.54 trillion. The Bank's deposits were mainly in the
produk Deposito yaitu Rp12,48 triliun, sedangkan produk form of deposit products, which amounted to IDR12.48 trillion,
Giro dan Tabungan masing-masing sebesar Rp6,63 triliun while current account and savings products amounted to
dan Rp1,52 triliun. IDR6.63 trillion and IDR1.52 trillion, respectively.
Pada tahun 2023, Bank memperoleh pendapatan bunga In 2023, the Bank earned interest income of IDR1.48 trillion,
sebesar Rp1,48 triliun yang setara dengan 94,29% dari equivalent to 94.29% of the RBB target of IDR1.57 trillion.
target RBB sebesar Rp1,57 triliun. Pendapatan bunga The interest income mainly came from loan interest income
tersebut utamanya berasal dari pendapatan bunga kredit of IDR1.05 trillion and interest treasury income of IDR425.9
yaitu sebesar Rp1,05 triliun dan pendapatan bunga treasury billion.
sebesar Rp425,9 miliar.
Dengan kinerja tersebut, tahun 2023, Bank memperoleh With this performance, the Bank earned a net profit of
laba bersih sebesar Rp146,75 miliar, meningkat signifikan IDR146.75 billion in 2023, a significant increase compared to
dibandingkan tahun sebelumnya sebesar Rp54,99 miliar. the previous year of IDR54.99 billion.
Beberapa rasio keuangan Bank menunjukkan peningkatan Some of the Bank's financial ratios showed improvement
antara lain ROA naik menjadi 0,60%, ROE naik menjadi including ROA rose to 0.60%, ROE rose to 4.24%, while NIM
4,24%, sementara NIM juga meningkat menjadi 5,58%. Dari also increased to 5.58%. In terms of asset quality, there was
sisi kualitas aset juga terdapat perbaikan dimana NPL gross also an improvement where gross NPL decrease compared
mengalami penurunan dari tahun sebelumnya menjadi 1,74%. to the previous year of 1.74%.
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Total aset yang dibukukan Bank tahun 2023 terealisasi Total assets booked by the Bank in 2023 were realized
sebesar Rp26,10 triliun atau 95,48% dari target tahun 2023 at IDR26.10 trillion or 95.48% of the 2023 target of
sebesar Rp27,34 triliun. IDR27.34 trillion.
Tantangan yang Dihadapi Challenges
Terdapat sejumlah hal yang dipandang oleh Bank sebagai There are a number of factors that the Bank deemed as
tantangan utama sepanjang tahun 2023. Meningkatnya major challenges throughout 2023. Rising geopolitical
ketegangan geopolitik mendorong tetap tingginya harga tensions drove energy prices to remain high and food prices
energi dan naiknya harga pangan sehingga mengakibatkan to rise, resulting in a slow decline in global inflation (gradual
lambatnya penurunan inflasi global (gradual disinflation). disinflation).
Untuk mengendalikan masih tingginya inflasi, suku bunga To control high inflation, monetary policy rates in developed
kebijakan moneter di negara maju, termasuk Federal Funds countries, including the Federal Funds Rate (FFR), remained
Rate (FFR), tetap bertahan tinggi dalam jangka waktu yang high for a longer period of time (higher interest for longer).
lebih lama (higher interest for longer). Kebijakan The Fed The Fed's policy was considered by Bank Indonesia (BI) in
tersebut menjadi pertimbangan Bank Indonesia (BI) untuk raising the benchmark interest rate.
menaikkan suku bunga acuan.
Kompetisi yang semakin massive, khususnya di segmen Increasing competition, especially in the digital banking
digital banking, baik dengan bank konvensional maupun segment, both with conventional banks and digital banks,
bank digital menjadi salah satu tantangan yang dihadapi was one of the challenges faced by Bank Artha Graha
Bank Artha Graha Internasional di tahun 2023. Untuk itu, Internasional in 2023. For this reason, the Bank continued to
Bank terus meningkatkan kualitas layanan digital banking- improve the quality of its digital banking services by offering
nya dengan menawarkan berbagai fitur-fitur baru, untuk various new features, to increase customer convenience
meningkatkan kenyamanan nasabah sekaligus menjawab while responding to customer needs in conducting banking
kebutuhan nasabah dalam melakukan transaksi perbankan. transactions.
Selain itu, Bank juga menghadapi tantangan dalam In addition, the Bank also encountered challenges in
pengembangan pasar di segmen bisnis SME dan consumer, market development in the MSMEs and consumer business
karena maraknya fintech yang sedang agresif berekspansi. segments due to the rise of fintechs that were aggressively
Tantangan lainnya adalah adanya perubahan regulasi expanding. Another challenge was that changes in
berdampak pada penyesuaian bisnis proses Bank. regulations had an impact on adjusting the Bank's business
processes.
Menghadapi tantangan tersebut, langkah strategis yang Facing these challenges, Bank Artha Graha Internasional
dilakukan Bank Artha Graha Internasional adalah dengan took strategic steps to improve its human capital. The
melakukan pembenahan di bidang Human Capital. Bank Bank believed that by having reliable human resources,
meyakini, dengan memiliki sumber daya manusia yang it would be able to answer every challenge. In 2023, the
handal, Bank akan mampu menjawab setiap tantangan yang Bank sought to build an effective organization to support
ada. Tahun 2023, Bank berupaya membangun organisasi the business model by conducting employee turnover
efektif untuk mendukung model bisnis dengan melakukan between directorates, branch mutations between cities
perputaran karyawan antar direktorat, mutasi cabang was a challenge in itself, so the steps taken to be a solution
antar kota merupakan suatu tantangan tersendiri, sehingga were personal and persuasive approaches to employees
langkah yang dilakukan untuk menjadi solusi adalah followed by the potential for long-term career development.
pendekatan kepada karyawan yang bersifat personal dan In addition, the Bank also strengthened the leadership
persuasif yang diikuti dengan potensi pengembangan karir aspect, especially at the senior level which is also part of
jangka panjang. Selain itu, Bank juga memperkuat aspek the regeneration program at the Bank.
leadership, khususnya pada level senior yang sekaligus juga
menjadi bagian dari program regenerasi di Bank.
Selain pembenahan Human Capital, Bank juga melakukan In addition to improving Human Capital, the Bank also made
pembenahan dari aspek bisnis dan operasional dengan improvements from the business and operational aspects
meningkatkan produktivitas dan kualitas kerja di beberapa by improving productivity and work quality in several
unit kerja operasional. Langkah yang dilakukan sentralisasi operational work units. Steps taken centralized the work of
pekerjaan unit kerja operasional yang berada di luar kota ke operational work units located outside the city to the Head
Kantor Pusat. Office.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Sedangkan untuk menyikapi perubahan regulasi, Bank Meanwhile, to address regulatory changes, the Bank
melakukan integrasi laporan regulator dan terus konsisten integrated regulatory reports and continued to consistently
meningkatkan otomasi dan integrasi pelaporan ke regulator. improve automation and integration of reporting to
regulators.
Prospek Usaha Business Prospect
Arah kebijakan Bank meningkatkan kualitas Human Capital The Bank's policy direction is to improve the quality of
untuk memperbaiki serta meningkatkan produktivitas Human Capital to improve and increase the productivity and
dan kualitas dengan optimalisasi sumber daya, digitalisasi quality of the workforce by optimizing resources, digitizing
layanan dan proses bisnis yang ada dengan langkah existing services and business processes with the following
strategis sebagai berikut: strategic steps:
a. Memperkuat fungsi pengelolaan strategi agar dalam a. Strengthening the strategy management function in
mengawal eksekusi strategi menjadi jelas lebih terarah, order to oversee strategy execution to be clearly more
terkomunikasikan dengan baik dan terselaraskan ke focused, well communicated and harmonized to each
setiap unit kerja. work unit.
b. Melakukan pengembangan bisnis dengan memanfaatkan b. Conducting business development by utilizing the Bank's
jaringan network Bank, baik dari grup usaha, nasabah Network, both from business groups, existing customers
eksisting maupun mitra bisnis melalui Supply Chain and business partners through Supply Chain Financing,
Financing, Distributor Financing, Channeling, Cross Distributor Financing, Channeling, Cross Selling and Up
Selling dan Up Selling untuk meningkatkan pertumbuhan Selling to increase the growth of the Credit Portfolio,
Portofolio Kredit, DPK, Pendapatan Bunga serta Third Party Funds, Interest Income and fee based
fee based income pada sektor industri pengolahan, income in the manufacturing industry, wholesale and
perdagangan besar dan eceran, konstruksi, perikanan, retail trade, construction, fisheries, plantations, mining,
perkebunan, pertambangan, dan jasa keuangan. and financial services sectors.
c. Mengevaluasi dan mengintegrasikan proses bisnis c. Evaluating and integrating business processes through
melalui implementasi teknologi dan sistem terintegrasi the implementation of technology and integrated
agar pelaksanaan eksekusi di lapangan berjalan sesuai systems so that execution runs in accordance with
dengan regulasi dan kepatuhan. regulations and compliance.
d. Memperkuat pemasaran platform berbasis digital d. Strengthening the marketing of digital banking-based
banking dengan inisiatif digital marketing dan kolaborasi platforms with digital marketing initiatives and digital
ekosistem digital untuk meningkatkan akuisisi dan ecosystem collaboration to increase data-driven
transaksi nasabah berbasis data. customer acquisition and transactions.
e. Akselerasi kapabilitas IT dalam mendukung optimalisasi e. Accelerating IT capabilities in support of business
proses bisnis untuk mendukung keandalan produk dan process optimization to support the reliability of
layanan digital untuk meningkatkan akuisisi, transaksi digital products and services to increase acquisition,
dan penyaluran kredit. transactions and lending.
f. Penguatan pengukuran dan pengawasan proses f. Strengthening the measurement and supervision of
digitalisasi dan cyber security dari aspek risiko dan digitalization and cyber security processes from risk
audit. and audit aspects.
g. Implementasi Human Capital Roadmap sejalan dengan g. Implementing Human Capital Roadmap in line with the
rencana jangka panjang Bank. Bank's long-term plan.
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Digitalisasi Perbankan Banking Digitalization
Bank Artha Graha Internasional terus berkomitmen untuk Bank Artha Graha Internasional continued to be committed
mendorong peningkatan layanan dan transaksi digital to encouraging the improvement of digital services and
melalui channel mobile banking, internet banking, API, transactions through mobile banking, internet banking,
ATM, dan layanan QRIS. Seluruh channel secara average API, ATM, and QRIS services. All channels on average
mengalami peningkatan volume transaksi di tahun 2023 bila experienced an increase in transaction volume in 2023
dibandingkan dengan tahun 2022. compared to 2022.
Peningkatan secara signifikan pada channel layanan QRIS Significant increase in QRIS and mobile banking service
dan mobile banking melalui kegiatan event serta program channels was achieved through active events and
transaksi yang dilakukan untuk mendorong penetrasi transaction programs carried out to encourage user
user dan transaksi. Beberapa inisiasi program seperti penetration and transactions. Several initiatives such as the
program cashback QRIS, ajak teman, serta free biaya QRIS cashback program, invite a friend, and free admin fees
admin serta Merchant Juara dapat menarik nasabah untuk and Merchant Champions were able to attract customers to
menggunakan terus layanan e-channel Bank. continue using the Bank's e-channel services.
Selain itu beberapa fitur baru telah dikembangkan pada In addition, several new features were developed in the
channel Bank, melalui implementasi layanan BI Fast dan Bank's channels, through the implementation of BI Fast
penambahan biller baru yaitu PBB dan PDAM (114 kota) services and the addition of new billers, namely PBB and
di channel Mobile Banking dan Internet Banking Bisnis. PDAM (114 cities) in the Mobile Banking and Business
Penambahan security baru dengan implementasi hard Internet Banking channels. The addition of new security with
token dan soft token pada layanan Internet Banking Bisnis the implementation of hard and soft tokens on the Business
juga diharapkan dapat menambah pilihan kemudahan dan Internet Banking service was also expected to add options
keamanan bertransaksi. for ease and security of transactions.
Selain fokus pada channel milik Bank, Bank Artha Graha In addition to focusing on the Bank's channels, Bank Artha
Internasional juga melakukan pendekatan dan pendalaman Graha Internasional was also exploring and examining the
untuk membangun ekosistem digital berkelanjutan melalui establishment of a sustainable digital ecosystem through
kerja sama B2B (Business to Business) melalui beberapa B2B (Business to Business) cooperation through several
kerja sama bisnis dengan mitra bisnis baru maupun existing business partnerships with new and existing business
yang mendorong dalam membantu peningkatan akuisisi partners to help increase customer acquisition and banking
nasabah dan transaksi perbankan. transactions.
Sejalan dengan hal tersebut, penguatan surrounding In line with this, the strengthening of surrounding and
serta security system juga terus dilakukan guna dapat security systems also continued to be carried out to
mengakomodir transaksi digital yang setiap tahun accommodate digital transactions which had increased
mengalami peningkatan. Bank juga telah memiliki sertifikasi every year. The Bank also obtained ISO 27001 certification
ISO 27001 untuk tata Kelola IT yang menjadi dasar dalam for IT Governance which forms the basis for improving the
peningkatan pelaksanaan manajemen IT secara penuh. implementation of full IT management.
Bank Artha Graha Internasional juga fokus dalam menggarap Bank Artha Graha Internasional also focused on working
segmen UMKM dengan menggali potensi pembiayaan on the MSMEs segment by exploring the potential of SME
SME dari Nasabah Merchant existing maupun yang baru. financing from existing and new Merchant Customers.
Bank melihat adanya potensi yang besar dalam di segmen The Bank observed great potential in the SME segment,
UMKM, karena itu Bank membuat skema program khusus therefore the Bank created a special program scheme for
untuk penyaluran kredit SME misalnya: promo bunga SME lending, for example: special interest promo, Supply
khusus, Konsep pembiayaan Supply Chain Financing (SCF). Chain Financing (SCF) concept.
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Penerapan Tata Kelola Perusahaan yang Baik Implementation of Good Corporate
Governance
Bank Artha Graha Internasional memiliki komitmen untuk Bank Artha Graha Internasional is committed to maintaining
senantiasa menjaga penerapan Tata Kelola dengan predikat the implementation of Good Corporate Governance (GCG)
Baik (PK-2) secara berkelanjutan dari waktu ke waktu with Good predicate (PK-2) in a sustainable manner from
dengan meningkatkan koordinasi kerja kepada unit kerja time to time by improving work coordination with related
terkait. work units.
Bank berpendapat bahwa penerapan GCG akan Bank believes that the implementation of GCG will increase
meningkatkan nilai tambah bagi shareholders dan added value for shareholders and stakeholders, for the
stakeholders, bagi Bank sendiri penerapan GCG akan Bank itself, the implementation of GCG will have an impact
berdampak terhadap kinerja secara berkelanjutan, sesuai on the performance in a sustainable manner, in accordance
dengan visi dan misi BAGI. with BAGI's vision and mission.
Di tahun 2023, Otoritas Jasa Keuangan telah menerbitkan In 2023, the Financial Services Authority issued Financial
Peraturan Otoritas Jasa Keuangan Nomor 17 Tahun 2023 Services Authority Regulation Number 17 of 2023 concerning
tentang Penerapan Tata Kelola bagi bank Umum sebagai the Implementation of Governance for Commercial banks as
pengganti Peraturan Otoritas Jasa Keuangan Nomor 55/ a replacement for Financial Services Authority Regulation
POJK.03/2016 tentang Penerapan Tata Kelola bagi Bank Number 55/POJK.03/2016 concerning the Implementation
Umum. Beberapa substansi pengaturan telah dilakukan of Governance for Commercial Banks. Several regulatory
perubahan oleh Otoritas Jasa Keuangan (OJK) yang substances were amended by the Financial Services
akan berdampak secara langsung bagi pengelolaan Authority (OJK) which will have a direct impact on the
kepengurusan bagi Direksi. management of the Board of Directors.
Evaluasi dan penilaian GCG dilakukan melalui mekanisme GCG evaluation and assessment is conducted through a
self-assessment yang dilaksanakan setiap semester. self-assessment mechanism every semester. The results
Hasil self-assessment dilaporkan kepada OJK bersama of the self-assessment are reported to OJK together with
dengan penyampaian Laporan Tingkat Kesehatan Bank. the submission of the Bank Health Level Report. The Bank
Penilaian Tingkat Kesehatan Bank terdiri dari 4 (empat) Health Level Assessment consists of 4 (four) assessment
faktor penilaian, yaitu Profil Risiko, GCG, Rentabilitas dan factors, namely Risk Profile, GCG, Rentability and Capital.
Permodalan.
Bank Artha Graha juga terus berupaya untuk meningkatkan Bank Artha Graha also continued to improve the quality of
kualitas penerapan GCG. Adapun upaya yang dilakukan GCG implementation through the following efforts:
mencakup:
1. Selalu patuh dan memenuhi persyaratan struktur dan 1. Continuously complying with and fulfilling the
infrastruktur (Governace Structure) dalam tata kelola requirements of structure and infrastructure
sesuai peraturan OJK. (Governance Structure) in governance according to
OJK regulations.
2. Melaksanakan aktivitas operasional bank dengan benar 2. Carrying out the Bank's operational activities
dan baik sesuai kebijakan, pedoman dan prosedur appropriately in accordance with policies, guidelines and
serta target RBB termasuk monitoring atas kepatuhan procedures as well as RBB targets including monitoring
atas pelaksanaan dan pencapaiannya secara berkala of compliance with implementation and achievement on
(bulanan). a regular (monthly) basis.
3. Mewujudkan terlaksananya aktivitas operasional yang 3. Realizing the implementation of operational activities that
perform dan excellent serta pencapaian target RBB perform excellently and the 100% achievement of the
100%, sehingga kinerja keuangan menjadi lebih baik RBB target to improve financial performance becomes
dengan didukung penatausahaan operasional yang supported by reliable and adequate operational
handal dan memadai. administration.
4. Menurunkan temuan OJK dalam pemeriksaan bidang 4. Reducing OJK findings in the examination of the Bank's
tata kelola Bank, sehingga penilaian tata kelola oleh OJK governance sector to improve governance assessment
menjadi lebih baik. by OJK.
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Penerapan Manajemen Risiko dan Sistem Implementation of Risk Management and
Pengendalian Internal Internal Control System
Di tengah kondisi ekonomi yang diwarnai ketidakpastian, In the midst of uncertain economic conditions, the
penerapan manajemen risiko dan sistem pengendalian implementation of risk management and internal control
internal menjadi sangat penting. Untuk itu, Bank Artha systems was key. For this reason, Bank Artha Graha
Graha Internasional terus melakukan berbagai upaya Internasional continued to make various efforts to
peningkatan ketaatan pelaksanaan ketentuan operasional improve compliance with the implementation of the Bank's
Bank di bidang operasional dan kredit, sehingga risiko operational provisions in the Operational and credit fields to
dapat diminimalisasi. minimize potential risks.
Bank senantiasa memastikan kecukupan penerapan The Bank always ensured the adequacy of risk management
manajemen risiko secara berkala dengan melakukan implementation periodically by assessing and reviewing the
penilaian dan kajian terhadap profil risiko secara menyeluruh, overall risk profile, so that the Bank's risk exposure could be
sehingga eksposur risiko Bank dapat dikelola dengan baik managed properly and in accordance with the Bank's risk
dan sesuai dengan risk appetite Bank dari waktu ke waktu appetite from time to time on an ongoing basis.
secara berkelanjutan.
Bank Artha Graha Internasional memastikan penerapan Bank Artha Graha Internasional ensured that the
manajemen risiko telah dilakukan sesuai ketentuan implementation of risk management was carried out in
yang berlaku dengan melakukan aktivitas penilaian accordance with applicable regulations by conducting Risk
Profil Risiko dan evaluasi secara berkala, pengukuran Profile assessment activities and periodic evaluations, IT
Risiko IT, pemantauan pemenuhan Giro Wajib Minimum Risk measurement monitoring the fulfillment of Statutory
(GWM), Penyangga Likuiditas Makroprudensial (PLM), Reserves (GWM), Macroprudential Liquidity Buffer (PLM),
Rasio Intermediasi Makroprudensial (RIM) termasuk Macroprudential Intermediation Ratio (RIM) including the
perkembangan Dana Pihak Ketiga (DPK) dan Aset Likuid development of Third Party Funds (DPK) and Bank Liquid
Bank dan berbagai aktivitas lainnya. Selain itu, Bank juga Assets and various other activities. In addition, the Bank
telah menindaklanjuti berbagai temuan sebagaimana yang also followed up on various findings presented by OJK.
disampaikan oleh OJK.
Sedangkan dalam penerapan sistem pengendalian internal Meanwhile, in the implementation of the Bank's internal
Bank, telah melakukan dual control secara menyeluruh control system, the Bank carried out a comprehensive dual
dengan meningkatkan peran supervisor dan melakukan control by increasing the role of supervisors and conducting
sharing knowledge serta pembinaan rutin ke kantor knowledge sharing and routine coaching to branch office.
cabang.
Penilaian Kinerja Komite di Bawah Direksi Performance Assessment of Committees
under the Board of Directors
Dalam menjalankan tugas dan tanggung jawabnya, Direksi In carrying out its duties and responsibilities, the Board
dibantu oleh organ pendukung di bawah Direksi, baik of Directors is assisted by supporting organs under the
yang bersifat struktural maupun ad-hoc. Direksi dibantu Board of Directors, both structural and ad-hoc. The Board
oleh organ yang bersifat struktural seperti Sekretaris of Directors is assisted by structural organs such as the
Perusahaan, Internal Audit dan Satuan Kerja Kepatuhan, Corporate Secretary, Internal Audit and Compliance Unit,
Direksi juga memiliki 5 (lima) Komite yang bersifat ad-hoc, the Board of Directors also has.5 (five) ad-hoc Committees,
yaitu Komite Kredit, Komite ALCO, Komite Manajemen namely the Credit Committee, ALCO Committee, Risk
Risiko, Komite Pengarah Teknologi Informasi dan Komite Management Committee, Information Technology Steering
Human Capital. Committee and Human Capital Committee.
Sepanjang tahun 2023, Direksi menilai kelima komite In 2023, the Board of Directors considered that the
tersebut telah menjalankan tugas dan tanggung jawabnya five committees managed to carry out their duties and
dengan baik dan telah memberikan masukan dan responsibilities successfully and provided valuable and
rekomendasi yang sangat berharga serta membantu bagi useful input and recommendations to the Board of Directors
Direksi dalam proses pengambilan keputusan. in the decision-making process.
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Memperkuat Kolaborasi Menghadirkan Solusi
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Perubahan Komposisi Direksi Changes in Board of Directors Composition
Tahun 2023, komposisi Direksi Bank mengalami perubahan In 2023, the composition of the Bank's Board of Directors
sesuai keputusan Rapat Umum Pemegang Saham Tahunan underwent changes in accordance with the decision of
yang diselenggarakan pada 27 Juli 2023 yang tertuang the Annual General Meeting of Shareholders held on July
dalam Akta Pernyataan Keputusan Rapat No. 16 tanggal 27 27, 2023 as stated in Deed of Meeting Resolution No. 16
Juli 2023 yang memberhentikan dengan hormat Bapak Anas dated July 27, 2023 which honorably dismissed Mr. Anas
Latief sebagai Direktur Kepatuhan/Direktur Independen Latief as Compliance Director/Independent Director and Mr.
dan Bapak Andy Dharma sebagai Direktur Bank, serta Andy Dharma as Director of the Bank, and appointed Mr.
mengangkat Bapak Indrastomo Nugroho sebagai Direktur Indrastomo Nugroho as Compliance Director/Independent
Kepatuhan/Direktur Independen dan Bapak Handoyo Director and Mr. Handoyo Soedirdja as Director of the Bank.
Soedirdja sebagai Direktur Bank.
Jabatan Nama
Position Name
Direktur Utama
Andy Kasih
President Director
Wakil Direktur Utama
Christina Harapan
Vice President Director
Direktur Kepatuhan/Direktur Independen
Indrastomo Nugroho
Compliance Director/Independent Director
Direktur
Indra S. Budianto
Director
Direktur
Handoyo Soedirdja
Director
Atas nama Direksi, kami memberikan apresiasi dan ucapan On behalf of the Board of Directors, we would like to
terima kasih kepada Bapak Anas Latief dan Bapak Andy express our appreciation and gratitude to Mr. Anas Latief
Dharma atas kontribusi dan dedikasi yang diberikan selama and Mr. Andy Dharma for his contribution and dedication
menjabat sebagai anggota Direksi Bank Artha Graha during his tenure as a member of the Board of Directors of
Internasional. Bank Artha Graha Internasional.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 69
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Laporan Manajemen
Management Report
Penutup Closing
Direksi menyampaikan apresiasi dan terima kasih yang The Board of Directors expresses its sincere appreciation
tulus kepada seluruh pihak yang terlibat dalam performa and gratitude to all parties involved in the Bank's
Bank sepanjang tahun 2023. Kepada Regulator yang telah performance throughout 2023. The Board of Directors
melakukan pengawasan dan memberikan arahan Direksi would also like to express its gratitude to the Regulators
mengucapkan terima kasih, serta kepada seluruh karyawan, who have supervised and provided guidance, and to all
Direksi memberikan apresiasi atas dedikasi dan kontribusi employees for their dedication and contribution to the Bank.
terbaiknya yang telah diberikan bagi Bank.
Apresiasi dan terima kasih juga disampaikan kepada Dewan Appreciation and gratitude are also extended to the Board
Komisaris atas pengawasan, nasihat, serta arahan yang of Commissioners for their supervision, advice and direction
diberikan, sehingga kepengurusan Bank dapat dilaksanakan so that the management of the Bank can be carried out
dengan baik dan menghasilkan kinerja yang baik. properly and produce good performance.
Tidak lupa, kepada seluruh nasabah, mitra kerja, dan para Last but not least, to all customers, business partners, and
pemangku kepentingan lainnya, kami sampaikan terima other stakeholders, we would like to express our gratitude
kasih atas kerja sama yang telah terjalin dengan sangat for the excellent cooperation. Going forward, the Bank is
baik. Ke depan, Bank berkomitmen untuk terus berinovasi committed to innovating in providing professional and
dalam menyediakan kualitas pelayanan perbankan yang quality banking services as a form of active contribution to
profesional dan berkualitas sebagai bentuk kontribusi aktif national development.
terhadap pembangunan nasional.
Jakarta, .... ... 2024
Jakarta ... ..., 2024
Atas Nama Direksi
On behalf of the Board of Directors
Andy Kasih
Direktur Utama
President Director
PT Bank Artha Graha Internasional Tbk
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Halaman ini sengaja di kosongkan.
This page is intentionally left blank.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 71
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PT Bank Artha Graha Internasional Tbk 72 Laporan Tahunan 2023
Page 73
Bab 03
Profil Perusahaan
Company Profile
Penguatan organisasi dan
penyempurnaan produk dan layanan
terus dilakukan Bank Artha Graha
untuk mendukung akselerasi kinerja
Bank Artha Graha continues to
strengthen its organization and improve
its products and services to support
accelerated performance.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 73
Page 74
IDENTITAS PERUSAHAAN
CORPORATE IDENTITY
Nama
PT Bank Artha Graha Internasional Tbk
Name
Status Perusahaan Perusahaan Terbuka
Company Status Public Company
Bidang Usaha Jasa Perbankan
Line of Business Banking Services
Tanggal Pendirian 7 September 1973
Date of Establishment September 7, 1973
Akta Pendirian Bank No. 12 tanggal 7 September 1973 oleh Bagijo, S.H., notaris
pengganti dari Eliza Pondaag, S.H., notaris di Jakarta, yang telah mendapat
pengesahan dari Menteri Kehakiman (sekarang menjadi Menteri Hukum dan Hak
Dasar Hukum Pendirian Asasi Manusia) melalui Surat Keputusan No. Y.A.5/2/12 tanggal 3 Januari 1975.
Legal Basis of Establishment Deed of Establishment of the Bank No. 12 dated September 7, 1973 by Bagijo, S.H.,
substitute notary of Eliza Pondaag, S.H., notary in Jakarta, which was approved by
the Minister of Justice (now the Minister of Law and Human Rights) through Decree
No. Y.A.5/2/12 dated January 3, 1975.
Modal Dasar Rp5.800.132.800.000
Authorized Capital IDR5,800,132,800,000
Modal Ditempatkan dan Disetor Rp2.242.372.023.128,16
Penuh IDR2,242,372,023,128.16
Issued and Fully Paid-in Capital
PT Cakra Inti Utama 14,38%
PT Cerana Arthaputra 6,54%
PT Arthamulia Sentosajaya 4,15%
PT Pirus Platinum Murni 6,73%
Pemegang Saham
PT Puspita Bisnispuri 5,38%
Shareholders
PT Karya Nusantara Permai 3,52%
Masyarakat (masing-masing di bawah 5%) 59,30%
Public (each below 5%)
Jumlah | Total 100,00%
Bursa Efek Bursa Efek Indonesia
Stock Exchange Indonesia Stock Exchange
Tanggal Go Public 23 Agustus 1990
Listing Date August 23, 1990
Kode Saham INPC
Stock Code
Kode ISIN ID1000105505
ISIN Code
Kode SWIFT ARTGIDJA
SWIFT Code
Surat Keputusan Menteri Keuangan Republik Indonesia No. 176/KMK.017/1993
Izin Usaha
Decree of the Minister of Finance of the Republic of Indonesia No. 176/
Business License
KMK.017/1993
Surat Keputusan Direksi Bank Indonesia No. 25/62/KEP/DIR tanggal 4 September
Izin Bank Devisa 1992
Foreign Exchange Bank License Decree of the Board of Directors of Bank Indonesia No. 25/62/KEP/DIR dated
September 4, 1992
PT Bank Artha Graha Internasional Tbk
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Kantor Pusat :1 Head Office : 1
Kantor Cabang : 31 Branch Offices : 31
Kantor Cabang Pembantu : 34 Sub-Branch Offices : 34
Payment Point :0 Payment Points :0
Jaringan Kantor ATM on Premises : 73 ATM on Premises : 73
Office Network ATM off Premises : 80 ATM off Premises : 80
ATM ALTO : 52.350 ATM ALTO : 52,350
ATM Prima : 70.617 ATM Prima : 70,617
EDC Alto : 570.000 EDC Alto : 570,000
EDC Prima : 1.195.664 EDC Prima : 1,195,664
Jumlah Karyawan 1.463 orang people
Number of Employees
Kantor Pusat | Head Office:
Gedung Artha Graha | Artha Graha Building
Alamat
Kawasan Niaga Terpadu Sudirman (SCBD)
Address
Jl. Jend. Sudirman Kav. 52-53 Jakarta Selatan, 12190
Telp | Phone: (021) 515-2168 (Hunting)
Fax | Fac: (021) 515-3892
Laman Web www.arthagraha.com
Website
Surel co_secretary@ag.co.id
Email
@teman.agi
@temanagi
Media Sosial
Teman agi
Social Media
@temanagi
temanagi by Bank Artha Graha Internasional
RIWAYAT SINGKAT PERUSAHAAN
BRIEF COMPANY HISTORY
PT Bank Artha Graha Internasional Tbk., selanjutnya disebut PT Bank Artha Graha Internasional Tbk. hereinafter referred
“Bank Artha Graha Internasional” atau “Bank”, didirikan to as "Bank Artha Graha Internasional" or the "Bank", was
berdasarkan Akta Pendirian No. 12 tanggal 7 September established pursuant to Deed of Establishment No. 12 dated
1973 dan Akta Perubahan No. 26 tanggal 13 Desember 1974, September 7, 1973 and Deed of Amendment No. 26 dated
keduanya dibuat di hadapan Bagijo, S.H., pengganti dari December 13, 1974, both made before Bagijo, S.H., successor
Eliza Pondaag, S.H. Pada awal pendiriannya, Bank bernama of Eliza Pondaag, S.H. At the beginning of its establishment,
PT Inter-Pacific Financial Corporation dengan kegiatan the Bank was named PT Inter-Pacific Financial Corporation
usaha sebagai lembaga keuangan non-bank. with business activities as a non-bank financial institution.
Pada tanggal 23 Agustus 1990, PT Inter-Pacific Financial On August 23, 1990, PT Inter-Pacific Financial Corporation
Corporation melakukan penawaran umum saham perdana made an initial public offering of shares on the Indonesia
di Bursa Efek Indonesia (d/h Bursa Efek Jakarta dan Stock Exchange (formerly the Jakarta and Surabaya Stock
Surabaya). Selanjutnya, berdasarkan Akta No. 67 tanggal 19 Exchanges). Furthermore, based on Deed No. 67 dated May
Mei 1992 PT Inter-Pacific Financial Corporation mengubah 19, 1992 PT Inter-Pacific Financial Corporation changed its
namanya menjadi PT Inter-Pacific Bank Tbk. yang sekaligus name to PT Inter-Pacific Bank Tbk. which also initiated the
mengawali langkah Bank untuk memasuki industri Bank's steps to enter the banking industry after obtaining
perbankan setelah mendapat izin usaha melalui Surat a business license through the Decree of the Minister of
Keputusan Menteri Keuangan Republik Indonesia No. 176/ Finance of the Republic of Indonesia No. 176/KMK.017/1993
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 75
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KMK.017/1993 pada tanggal 24 Februari 1993. Pada tahun on February 24, 1993. In 1997, the Bank changed its name
1997, Bank mengubah namanya menjadi PT Bank Inter- to PT Bank Inter-Pacific Tbk, based on Deed No. 44 dated
Pacific Tbk, berdasarkan Akta No. 44 tanggal 13 Juni 1997. June 13, 1997.
Pada tanggal 11 Juli 2005, PT Bank Inter-Pacific melakukan On July 11, 2005, PT Bank Inter-Pacific merged with PT Bank
penggabungan (merger) dengan PT Bank Artha Graha, Artha Graha, whereby PT Bank Artha Graha was merged
dimana PT Bank Artha Graha menggabungkan diri kedalam into PT Bank Inter-Pacific Tbk. Thereafter, on August 16,
PT Bank Inter-Pacific Tbk. Setelah itu, tanggal 16 Agustus 2005 PT Bank Inter-Pacific Tbk changed its name to PT
2005 PT Bank Inter-Pacific Tbk berganti nama menjadi PT Bank Artha Graha Internasional Tbk.
Bank Artha Graha Internasional Tbk.
Bank Artha Graha Internasional menyediakan beragam Bank Artha Graha Internasional provides a variety of banking
produk dan layanan perbankan bagi nasabah. Meliputi products and services for customers. These include funding
produk penyaluran dana seperti kredit produktif, kredit products such as productive loans, consumer loans, and
konsumtif, dan fasilitas kredit lainnya. Lalu, ada produk other credit facilities. Then, there are funding products such
pendanaan seperti tabungan, giro dan deposito, serta as savings, current accounts and deposits, as well as the
kemudahan untuk menikmati layanan perbankan baik convenience of enjoying both conventional and electronic
konvensional maupun elektronik, diantaranya ATM banking services, including GrahaCash 3 in 1 ATM, Mobile
GrahaCash 3 in 1, Mobile Banking, Internet Banking, QRIS, Banking, Internet Banking, QRIS, GrahaCall 24 Hours, State
GrahaCall 24 Jam, Modul Penerimaan Negara (MPN) Gen Revenue Module (MPN) Gen 2, bill payments, ticket and
2, pembayaran tagihan, pembelian tiket dan pulsa, serta phone credit purchases, and other banking services.
layanan perbankan lainnya.
Bank juga terus melakukan inovasi pengembangan layanan The Bank also continues to innovate the development of
digital untuk mengakomodir kebutuhan nasabah meliputi digital services to accommodate customer needs including
ATM Grahacash, Mobile Banking, Internet Banking, layanan Grahacash ATM, Mobile Banking, Internet Banking, QRIS
QRIS, serta Laku Pandai. Setelah launching di Juni 2022, services, and Laku Pandai. After launching in June 2022,
agi sebagai layanan digital apps berbasis mobile banking, agi as a digital apps service based on mobile banking, The
terus melakukan penambahan fitur baru guna mendorong Bank continued to add new features to encourage user
penetrasi user dan transaksi pada layanan agi. Inisiasi fitur penetration and transactions on agi services. New feature
baru yang dikembangkan di tahun 2023 ini antara lain, fitur initiatives developed in 2023 include Formula E ticketing, KAI
ticketing Formula E, pemesanan ticket KAI, BIFAST, serta ticket booking, BIFAST, as well as PBB and PDAM services
layanan PBB dan PDAM di lebih dari 100 kota dan daerah. in more than 100 cities and regions. With the addition of
Dengan adanya penambahan fitur serta inisiasi event untuk features and initiation of events for acquisition, it managed
akuisisi dapat mendorong volume transaksi di tahun 2023 to drive transaction volume in 2023 almost 2 times when
hampir 2 kali lipat bila dibandingkan dengan tahun 2022. compared to 2022.
Melalui implementasi QRIS ini, Bank membuka kesempatan Through the implementation of QRIS, the Bank opens up
untuk memperluas jaringan retail dengan memperbanyak opportunities to expand the retail network by increasing the
merchant yang bekerjasama. Pada akhir Desember 2023, number of cooperating merchants. At the end of December
jumlah merchant yang telah tergabung sebanyak 29.584 2023, the number of participating merchants amounted to
merchant yang mayoritas di dominasi oleh UMI (Usaha mikro) 29,584 merchants, the majority of which were dominated by
di hampir >90% dimana secara volume transaksi mengalami UMI (Micro Business) at almost> 90% where the transaction
peningkatan sebesar 4 kali lipat bila dibandingkan dengan volume increased by 4 times compared to 2022..
tahun 2022.
Disamping itu, Bank juga telah melakukan penyempurnaan In addition, the Bank has also made improvements to
pada layanan internet banking bisnis untuk nasabah business internet banking services for corporate customers
perusahaan yang menginginkan layanan keuangan yang who want complete and secure financial services with
lengkap dan aman dengan dukungan fitur hard dan soft the support of hard and soft token features that provide
token yang memberikan kenyamanan serta keamanan convenience and security for customers. This business
bagi nasabah. Pada fitur layanan internet banking bisnis ini internet banking service is supported by various features
telah didukung berbagai macam fitur antara lain fleksibilitas such as user management flexibility, fund transfer services
management user, layanan transfer dana (overbooking, (overbooking, SKN, RTGS, online transfer, BIFAST, and Bulk
SKN, RTGS, online transfer, BIFAST, serta Bulk Transfer), Transfer), Biller (Telephone, electricity, PBB, PDAM, MPN),
Biller (Telepon, listrik, PBB, PDAM, MPN), serta layanan as well as payroll and virtual account services.
payroll dan virtual account.
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Selain itu, Bank juga membuka peluang bisnis baru melalui In addition, the Bank also opened new business opportunities
kerja sama dengan mitra bisnis berbasis digital melalui through cooperation with digital-based business partners
implementasi layanan API (Application Programming through the implementation of API (Application Programming
Interface) yang terus dikembangkan untuk memenuhi Interface) services that continue to be developed to meet
kebutuhan kerja sama B2B (Business to Business) dalam the needs of B2B (Business to Business) cooperation in
rangka membentuk ekosistem digital, melalui kerjasama order to form a digital ecosystem, through cooperation
dengan mitra bisnis strategic yang fokus pada layanan with strategic business partners that focus on payment
system pembayaran serta ekosistem komoditas, baik itu system services and commodity ecosystems, both gold
komoditas emas maupun Bank Penyimpan Dana Margin. commodities and Margin Fund Depository Banks.
Inovasi layanan digital yang dilakukan Bank tidak hanya The Bank's digital service innovations did not only focus on
memfokuskan pada peningkatan pelayanan, namun juga improving services, but also paid attention to aspects of
memperhatikan aspek inklusi keuangan. Layanan digital financial inclusion. The digital services offered by the Bank
yang ditawarkan Bank dapat diakses oleh seluruh lapisan can be accessed by all levels of society, both by those in
masyarakat, baik oleh mereka yang berada di kota maupun cities and villages. This helps the Bank in realizing its vision
di desa. Ini membantu Bank dalam mewujudkan visinya to reach out to the entire community and provide financial
untuk menjangkau seluruh masyarakat dan memberikan solutions that suit the needs of each customer.
solusi keuangan yang sesuai dengan kebutuhan setiap
nasabah.
Pada akhir tahun 2021, Bank juga telah memenuhi ketentuan By the end of 2021, the Bank had complied with the
Peraturan OJK No. 12/POJK.03/2020 tentang Konsolidasi provisions of OJK Regulation No. 12/POJK.03/2020 on
Bank Umum yang mensyaratkan Modal Inti Minimum the Consolidation of Commercial Banks which requires a
sebesar Rp3 triliun paling lambat pada 31 Desember 2022. minimum core capital of IDR3 trillion by December 31, 2022.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 77
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LOGO PERUSAHAAN
COMPANY LOGO
Logo Bank Artha Graha Internasional menggambarkan The logo of Bank Artha Graha Internasional depicts the
karakter bisnis perusahaan yang menggambarkan character of the company's business which illustrates the
semangat dan optimisme Bank yang selalu dinamis. spirit and optimism of the Bank which is always dynamic.
Huruf A, G, dan I berarti sebagai simbol kesatuan yang utuh dalam wujud yang dinamis, melambangkan gerak laju
usaha menuju perubahan yang dilandasi: komitmen teguh, bersatu hati dan bersama membangun, serta meraih
keberhasilan untuk semua, dengan didasarkan pada nilai-nilai profesionalisme, orientasi kepada Nasabah dan
hasil, loyalitas, integritas, tanggung jawab, inovasi, kerja sama - jiwa korsa dan kepedulian.
The letters A, G, and I mean as a symbol of complete unity in a dynamic form, symbolizing the movement of
business towards change based on: firm commitment, united hearts and collective efforts, and achieving
success for all, based on the values of professionalism, orientation to customers and results, loyalty, integrity,
responsibility, innovation, cooperation - corsa spirit and care.
Logo tersebut terdiri dua warna dan tiga jenis huruf yang menggambarkan huruf A, G, dan I berwarna keemasan
dengan teks BANK ARTHA GRAHA INTERNASIONAL berwarna hitam, kedua hal tersebut merupakan satu
kesatuan sehingga memudahkan masyarakat dalam mengenali PT Bank Artha Graha Internasional Tbk.
The logo consists of two colors and three types of letters depicting the letters A, G, and I in golden color with the
text BANK ARTHA GRAHA INTERNASIONAL in black, both of which are a unity that makes it easier for the public
to recognize PT Bank Artha Graha Internasional Tbk.
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KEGIATAN USAHA
BUSINESS ACTIVITIES
Kegiatan Usaha Menurut Anggaran Business Activities According to the
Dasar Articles of Association
Berdasarkan Pasal 3 Anggaran Dasar Perusahaan yang Based on Article 3 of the Company's Articles of Association
tertuang dalam Akta No. 17 tanggal 17 Juli 2023, ruang as stipulated in Deed No. 17 dated July 17, 2023, the scope
lingkup kegiatan Bank adalah menjalankan usaha sebagai of the Bank's activities is to operate as a conventional
bank umum konvensional (64121) dan unit usaha syariah bank commercial bank (64121) and sharia business unit of a
umum (64123). Dengan demikian, Bank dapat melaksanakan commercial bank (64123). Thus, the Bank can carry out the
kegiatan usaha sebagai berikut: following business activities:
Kegiatan Usaha Utama Main Business Activities
1. Menghimpun dana dari masyarakat dalam bentuk 1. Collecting funds from the public in the form of current
simpanan giro, deposito berjangka, sertifikat deposito, account deposits, time deposits, certificates of deposit,
tabungan dan/atau bentuk lainnya yang dipersamakan savings and/or other similar forms;
dengan itu;
2. Memberikan kredit baik kredit jangka menengah, 2. Providing loans, either medium-, long- or short-term
panjang atau pendek maupun jenis lainnya yang lazim loans or other types that are common in the banking
dalam dunia perbankan; industry;
3. Menerbitkan surat pengakuan utang; 3. Issuing debt certificates;
4. Membeli, menjual, atau menjaminkan atas risiko 4. Buying, selling, or guaranteeing own its own risk or for
sendiri maupun untuk kepentingan dan atas perintah the benefit of and at the behest of its Customers:
Nasabahnya:
• Surat-surat wesel, termasuk wesel yang diakseptasi • Money orders, including accredited money orders
oleh bank yang masa berlakunya tidak lebih lama dari by banks whose validity period does not exceed the
kebiasaan dalam perdagangan surat-surat tersebut; period customary for the trading of such instruments;
• Surat pengakuan utang dan kertas dagang • Debt certificates and other commercial papers with
lainnya yang masa berlakunya tidak lebih lama dari a validity period not exceeding the period customary
kebiasaan dalam perdagangan surat-surat tersebut; in the trading of such papers;
• Kertas Perbendaharaan Negara dan Surat Jaminan • State Treasury Notes and Government Guarantee
Pemerintah; Notes;
• Sertifikat Bank Indonesia (SBI); • Bank Indonesia Certificate (SBI);
• Obligasi; • Bonds;
• Surat promes yang dapat diperdagangkan dengan • Tradeable promissory notes with a maturity of up to
berjangka waktu sampai dengan 1 (satu) tahun; dan 1 (one) year; and
• Surat berharga lain yang berjangka waktu sampai • Other securities with a maturity of up to 1 (one) year.
dengan 1 (satu) tahun.
5. Memindahkan uang, baik untuk kepentingan sendiri 5. Transferring money, either for own benefit or for the
maupun untuk kepentingan Nasabah; benefit of the Customer;
6. Menempatkan dana pada, meminjam dana dari 6. Placing funds with, borrowing funds from or lending
atau meminjamkan dana kepada bank lain, dengan funds to other banks, either by using letters,
menggunakan surat, sarana telekomunikasi maupun telecommunications facilities or by bills of exchange,
dengan wesel unjuk, cek atau sarana lainnya; checks or other means;
7. Menerima pembayaran dari tagihan atas surat berharga 7. Receiving payments from claims on securities and
dan melakukan perhitungan dengan atau antara pihak performing calculations with or between third parties;
ketiga;
8. Melakukan penempatan dana dari Nasabah kepada 8. Placing funds from customers to other customers in the
Nasabah lainnya dalam bentuk surat berharga yang form of securities listed on the stock exchange;
tercatat di bursa efek;
9. Melakukan kegiatan dalam valuta asing dengan 9. Conducting activities in foreign exchange by complying
memenuhi ketentuan yang ditetapkan oleh Bank with the provisions stipulated by Bank Indonesia;
Indonesia;
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 79
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10. Menyediakan pembiayaan dan/atau melakukan kegiatan 10. Providing financing and/or conducting other activities
lain sesuai dengan ketentuan yang ditetapkan Bank in accordance with the provisions stipulated by Bank
Indonesia; Indonesia;
11. Menyediakan pembiayaan dan/atau melakukan 11. Providing financing and/or conducting business
kegiatan usaha berdasarkan prinsip syariah, baik activities based on sharia principles, either through
melalui pendirian anak perusahaan maupun melalui the establishment of a subsidiary or through the
pembentukan Unit Usaha Syariah sesuai ketentuan establishment of a Sharia Business Unit in accordance
yang ditetapkan oleh Bank Indonesia atau Otoritas Jasa with the provisions stipulated by Bank Indonesia or
Keuangan atau instansi pemerintah lainnya; dan the Financial Services Authority or other government
agencies; and
12. Berperan serta sebagai pendukung perusahaan 12. Supporting companies or providers of Financial
atau penyelenggara Finansial Teknologi dalam Technology in terms of payment, settlement, and
hal pembayaran, penyelesaian (settlement), dan collaborate with companies or providers of Financial
berkolaborasi dengan perusahaan atau penyelenggara Technology in developing digital finance services
Finansial Teknologi dalam mengembangan ekosistem ecosystems including Bancaassurance, Insurtech, Quick
digital finance services antara lain Bancaassurance, Response Code Indonesian Standard (QRIS), Electronic
Insurtech, Quick Response Code Indonesian Standard Wallet, Electronic Money, Payment Gateway, Information
(QRIS), Dompet Elektronik, Uang Elektronik, Payment Technology Based Joint Funding Services.
Gateway, Layanan Pendanaan Bersama Berbasis
Teknologi Informasi.
Kegiatan Usaha Penunjang Supporting Business Activities
1. Menyediakan tempat untuk menyimpan barang dan 1. Providing a place to store valuables and securities;
surat berharga;
2. Melakukan kegiatan penitipan untuk kepentingan pihak 2. Performing custodial activities for the benefit of other
lain berdasarkan suatu kontrak; parties based on a contract;
3. Membeli agunan baik semua maupun sebagian 3. Purchasing collateral either all or partially through
melalui pelelangan dalam hal debitur tidak memenuhi auction in the event that a debtor does not fulfill
kewajibannya kepada Perseroan dengan ketentuan its obligations to the Company provided that the
agunan yang dibeli tersebut wajib dicairkan secepatnya; purchased collateral must be disbursed immediately;
4. Melakukan kegiatan anjak piutang, usaha kredit dan 4. Conducting factoring activities, credit business and
kegiatan wali amanat; trustee activities;
5. Melakukan kegiatan sebagai penyelenggara dana 5. Conducting activities as a pension fund organizer in
pensiun sesuai dengan peraturan perundang-undangan accordance with the applicable laws and regulations,
yang berlaku, baik selaku pendiri dana pensiun pemberi both as the founder of the employer pension fund
kerja maupun selaku pendiri dan/atau peserta dana and as the founder and/or participant of the financial
pensiun lembaga keuangan; institution pension fund;
6. Melakukan kegiatan penyertaan pada bank atau 6. Conducting participation activities in banks or other
perusahaan lain di bidang keuangan sewa guna companies in the field of leasing finance, venture
usaha, perusahaan modal ventura, perusahaan efek, capital companies, securities companies, insurance
perusahaan asuransi, lembaga kliring dan penjamin companies, clearing and guarantee institutions and
serta lembaga penyimpan dan penyelesaian, dengan depository and settlement institutions, by fulfilling the
memenuhi ketentuan yang ditetapkan oleh instansi yang provisions stipulated by the authorized agency;
berwenang;
7. Melakukan kegiatan penyertaan modal sementara untuk 7. Conducting temporary capital participation activities to
mengatasi kredit macet, dengan syarat harus menarik overcome loan defaults, provided that the participation
kembali penyertaannya sesuai dengan ketentuan yang must be withdrawn in accordance with the provisions
ditetapkan Bank Indonesia; dan stipulated by Bank Indonesia; and
8. Mengusahakan usaha-usaha lain yang berhubungan 8. Undertaking other businesses directly or indirectly
langsung atau tidak langsung dengan maksud di atas related to the above purposes, the implementation of
yang pelaksanaannya tidak bertentangan dengan which is not contrary to the prevailing laws in Indonesia.
Undang-Undang yang berlaku di Indonesia.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Produk dan Jasa Products and Services
Produk Pendanaan
Funding Products
• Tabungan Icon • Icon Savings
Buka rekening online dari genggaman kapan saja di mana Open an online account from the palm of your hand anytime,
saja. Nikmati berbagai kemudahan transaksi dengan anywhere. Enjoy a variety of easy transactions with Icon
Tabungan Icon. Savings.
• Tabungan Artha • Artha Savings
Kelola dana untuk transaksi sehari-hari dengan Tabungan Manage your funds for daily transactions with Artha Savings
Artha dan nikmati berbagai fasilitas perbankan yang Anda and enjoy various banking facilities that you need. Artha
butuhkan. Tabungan Artha juga dilengkapi dengan kartu Savings also comes with an ATM card to offer more choices of
ATM untuk menambah pilihan metode transaksi. transaction methods.
• Tabungan Artha Payroll • Artha Payroll Savings
Merupakan tabungan khusus untuk penempatan gaji A special savings account for salary placement with low cost
dengan biaya ringan dan mudah, dengan kemudahan akses and easy access and facilities.
dan fasilitas.
• Tabungan Artha KUR (AKUR) • Artha KUR Savings (AKUR)
Merupakan Tabungan perorangan dalam mata uang Rupiah An individual savings account in Rupiah currency with affordable
dengan setoran terjangkau sesuai kebutuhan. deposit as needed.
• Tabungan Artha Merchant • Artha Merchant Savings
Mendukung para pelaku usaha untuk mengelola transaksi Supporting businesses to manage transactions more easily.
menjadi lebih mudah. Tabungan Artha Merchant yang Artha Merchant Savings with QRIS is the right choice.
dilengkapi dengan QRIS menjadi pilihan yang tepat.
• Tabungan Wira • Wira Savings
Memberikan lebih dari fleksibilitas bertransaksi, Tabungan Providing more than transaction flexibility, Wira Savings also
Wira juga memberikan suku bunga setara deposito agar offers deposit-like interest rates to optimize the growth of your
dana Anda dapat bertumbuh optimal. funds.
• Tabungan Pintar • Pintar Savings
Kelola uang dengan pintar untuk wujudkan rencana Manage your money smartly to realize your future plans. Start
mendatang. Mulai menabung rutin setiap bulan dari sekarang, saving regularly every month from now on, Smart Savings is a
Tabungan pintar menjadi solusi pintar perencanaan masa smart solution for planning your future.
depan Anda.
• Tabungan Prega • Prega Savings
Tanamkan kebiasaan menabung sejak usia dini untuk Instill the habit of saving from an early age for a better life. You
hidup yang lebih baik. Anda dapat membentuk kebiasaan can shape your child's saving habit with Prega Savings.
menabung bagi anak Anda dengan Tabungan Prega.
• Tabungan Simpanan Pelajar (SimPel) • Simpanan Pelajar (SimPel) Savings
Generasi muda yang siap meraih cita-cita. Buka Tabungan The young generation who are ready to achieve their dreams.
Simpel untuk wujudkan yang kamu mau di masa depan. Open Simpel Savings to realize your future dreams
• TabunganKu • TabunganKu
Menyimpan dana di Bank dapat dilakukan dengan Saving funds at the Bank can be done with easy requirements
persyaratan yang mudah dan bebas biaya administrasi. and no administration fees. You can open TabunganKu to save
Anda dapat membuka TabunganKu untuk menyimpan dana your funds safely and comfortably.
dengan aman dan nyaman.
• Giro • Demand Deposit
Kemudahaan transaksi bisnis selain menggunakan cek/ The convenience of business transactions in addition to using
bilyet giro dan Internet Banking, juga dapat diintegrasikan checks/bilyet demand deposit and Internet Banking, can also
dengan sistem pembayaran yang andal menggunakan be integrated with a reliable payment system using virtual
virtual account dan berbagai fasilitas lainnya. Giro menjadi accounts and various other facilities. Demand deposit is a
solusi pengelolaan keuangan untuk bisnis Anda. financial management solution for your business.
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Annual Report 2023 81
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Produk Pendanaan
Funding Products
• Rekening Terpisah • Segregated Account
Menampung dana Nasabah secara terpisah dalam kegiatan Accommodating customer funds separately in commodity
bursa berjangka komoditi lengkap dengan fasilitas Internet futures exchange activities complete with Internet Banking
Banking. Rekening terpisah yang dapat digunakan oleh facilities. Segregated accounts can be used by Brokers /
Pialang/Perantara Berjangka untuk menjamin keamanan Futures Intermediaries to ensure the security of customer
dana Nasabah. funds.
• Deposito • Time Deposit
Investasi dana dengan jangka waktu tertentu dan suku Investment of funds with a certain period of time and competitive
bunga kompetitif serta pilihan mata uang rupiah dan valas. interest rates and a choice of rupiah and foreign currencies.
Deposito memberikan keuntungan optimal atas penempatan Time deposits provide optimal returns on the placement of
Nasabah perorangan maupun perusahaan. individual and corporate customers.
Produk Pelepasan Dana
Fund Release Products
Kredit Produktif | Productive Loans
• Pinjaman Rekening Koran • Current Account Loan
Fasilitas kredit di mana plafon kredit dicantumkan pada A credit facility where the credit ceiling is listed on the debtor's
rekening koran debitur sesuai dengan kesepakatan antara current account in accordance with the agreement between
Bank dengan debitur berdasarkan Perjanjian Kredit/ the Bank and the debtor based on the Credit Agreement /
Pengakuan Utang. Jenis pinjaman ini umumnya digunakan Debt Acknowledgement. This type of loan is generally used to
untuk membiayai modal kerja debitur sehari-hari. finance the debtor's daily working capital.
• Revolving Loan • Revolving Loan
Fasilitas kredit untuk pembiayaan modal kerja yang bersifat Credit facility for permanent working capital financing, in
permanen, jumlahnya tercermin dalam cash flow perusahaan. which the amount is reflected in the company's cash flow.
Penarikan dana sesuai kebutuhan debitur, dengan Withdrawal of funds according to the needs of the debtor, using
menggunakan surat permohonan pencairan (beserta dengan a disbursement request letter (along with other attachments).
lampiran lainnya). Maksimum jangka waktu pinjaman selama 1 Maximum loan period for 1 year and can be extended.
tahun dan dapat diperpanjang.
• Fixed Loan • Fixed Loan
Fasilitas kredit untuk membiayai investasi. Pembayaran Credit facility to finance investment. Payment of the loan
pokok pinjaman dilakukan secara berkala berdasarkan cash principal is made periodically based on the cash flow agreed
flow yang disepakati di awal dan dapat juga diberikan grace upon at the beginning and a grace period can also be given
period terhadap pokok pinjaman. Penarikan dapat dilakukan to the loan principal. Withdrawals can be made all at once or
sekaligus atau secara bertahap atau jadwal pembayaran atau in stages or payment schedules or per batch with a relatively
per batch dengan jangka waktu pinjaman yang relatif panjang long loan period of a maximum of 15 years.
maksimal 15 tahun.
• Supply Chain Financing • Supply Chain Financing
Fasilitas kredit yang diberikan untuk pembiayaan terhadap Credit facilities provided for financing against suppliers of the
Supplier dari Prinsipal dalam hal ini merupakan Nasabah/ Principal in this case is the Customer / Debtor with the type of
Debitur dengan jenis Invoice (AR) Financing, merupakan Invoice (AR) Financing, which is financing based on invoices
pembiayaan yang didasarkan pada invoice atas barang/jasa for goods / services that have been delivered to the Principal
yang telah di deliver kepada Prinsipal dan Purchase Order and Purchase Order (Contract) Financing is financing based
(Contract) Financing merupakan pembiayaan yang didasarkan on Purchase Orders for goods / services that have not been
pada Purchase Order terhadap barang/jasa yang belum di delivered to the Principal.
deliver kepada Prinsipal.
• Money Market Line • Money Market Line
Fasilitas kredit jangka pendek yang biasanya diberikan A short-term credit facility that is usually granted to companies
kepada perusahaan berbentuk badan hukum dengan reputasi in the form of legal entities with a high reputation and known to
tinggi dan diketahui memiliki kemampuan manajemen yang have solid management capabilities. Terms are generally short
solid. Jangka waktu umumnya singkat +/- selama 7 hari. +/- for 7 days.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Produk Pelepasan Dana
Fund Release Products
• Negosiasi Wesel Ekspor • Export Bill Negotiation
Fasilitas kredit yang diberikan kepada debitur di mana bank A credit facility provided to the debtor where the bank takes
melakukan pengambilalihan wesel ekspor dari debitur dan over the export bills of exchange from the debtor and makes
melakukan pembayaran atas wesel tersebut sebelum Bank payment on the bills of exchange before the Bank gets
mendapatkan pembayaran dari bank pembayar lainnya di luar payment from other paying banks abroad. This facility will
negeri. Fasilitas ini akan timbul dan dibutuhkan sejalan dengan arise and be required in line with the granting of export credit.
pemberian kredit ekspor.
• Kredit Ekspor • Export Credit
Fasilitas kredit modal kerja yang diberikan kepada eksportir Working capital credit facilities provided to exporters
(pemasok) untuk membiayai kegiatan-kegiatan produksi, (suppliers) to finance production activities, raising funds or
pengumpulan dana atau penyediaan barang dalam rangka supplying goods in the context of exports.
ekspor.
• Trust Receipt • Trust Receipt
Fasilitas kredit jangka pendek yang diberikan oleh opening Short-term credit facility provided by the opening bank to
bank untuk membiayai modal kerja dalam rangka pelunasan finance working capital in order to repay the matured Sight
dokumen Sight L/C yang telah jatuh tempo. Debitur dapat L/C document. Debtors can withdraw the Trust Receipt
menarik Trust Receipt secara berulang selama perjanjian repeatedly as long as the credit agreement is still valid and in
kredit masih berlaku dan sesuai dengan jatuh tempo sight L/C accordance with the maturity of the Sight L/C that has been
yang telah dibuka oleh applicant. opened by the applicant.
• Advances Under L/C • Advances Under L/C
Fasilitas kredit dengan jangka waktu maksimal 14 (empat Credit facility with a maximum period of 14 (fourteen) days.
belas) hari. Fasilitas timbul dalam transaksi penyelesaian L/C The facility arises in Import L/C settlement transactions
Impor yang disebabkan “nostro account” Bank telah didebit because the Bank's "nostro account" has been debited by
oleh negotiating Bank di luar negeri sedangkan pendebitan the negotiating Bank abroad while the debiting of the debtor's
rekening debitur belum dapat dilaksanakan karena dokumen/ account cannot be carried out because the documents/goods
barang belum tiba atau dokumen/barang sudah tiba namun have not arrived or the documents/goods have arrived but the
debitur tidak mempunyai fasilitas Trust Receipt sedangkan debtor does not have a Trust Receipt facility while the balance
saldo di rekening tidak mencukupi. in the account is insufficient.
• Clean Bills Purchased • Clean Bills Purchased
Pembelian diskonto wesel dan surat berharga lain yang Purchase of discounted bills of exchange and other securities,
didiskontokan, dengan catatan wesel atau surat berharga provided that the bills of exchange or securities do not contain
tersebut tidak terdapat penyimpangan sesuai dengan any irregularities in accordance with the provisions stipulated
ketentuan yang diatur oleh pihak yang menerbitkan wesel by the party issuing the bills of exchange or securities.
atau surat berharga tersebut.
Produk Pelepasan Dana
Fund Release Products
Kredit Konsumtif | Consumptive Loans
• KPR ASyiG • KPR ASyiG
KPR ASyiG merupakan fasilitas pembiayaan untuk tujuan KPR ASyiG is a financing facility for the purpose of purchasing
pembelian rumah atau apartemen dan developer Agung houses or apartments provided by Agung Sedayu Group
Sedayu Group (ASG) yang besarnya dapat disesuaikan (ASG) whose amount can be adjusted to the financing needs
dengan kebutuhan pembiayaan dan kemampuan membayar and ability to pay each home buyer.
masing-masing home buyer.
• KPR Reguler • KPR Reguler
Kredit Pemilikan Rumah atau Apartemen (KPR/KPA) dari Bank Home or apartment ownership loans (KPR / KPA) from Bank
Artha Graha Internasional yang diberikan kepada perorangan Artha Graha Internasional for individuals to buy houses
untuk membeli rumah atau apartemen, melalui developer yang or apartments, through developers who have established
telah bekerja sama. collaboration.
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Produk Pelepasan Dana
Fund Release Products
• KPR Sejahtera FLPP • KPR Sejahtera FLPP
Kredit Pemilikan Rumah (KPR) dari Bank Artha Graha Home Ownership Loan (KPR) from Bank Artha Graha
Internasional berupa Fasilitas Likuiditas Pembiayaan Internasional in the form of a Housing Financing Liquidity
Perumahan kepada Masyarakat Berpenghasilan Rendah Facility for Low Income People (MBR) in collaboration with the
(MBR) yang bekerja sama dengan Kementerian Pekerjaan Ministry of Public Works and Public Housing in order to fulfill
Umum dan Perumahan Rakyat dalam rangka pemenuhan the One Million Houses Program.
Program Satu Juta Rumah.
• Kredit Tanpa Agunan (KTA) • Collateralless Credit (KTA)
Kredit Tanpa Agunan (KTA) adalah fasilitas kredit yang Collateralless Credit (KTA) is a credit facility provided to
diberikan kepada debitur dalam mata uang Rupiah untuk debtors in Rupiah for consumptive or productive purposes as
keperluan konsumtif ataupun produktif selama tidak long as it does not conflict with applicable regulations, does
bertentangan dengan ketentuan yang berlaku, dengan not require debtors to provide guarantees, and is given on
tidak mensyaratkan debitur untuk memberikan jaminan, dan the basis of the debtor's ability to pay based on the debtor's
diberikan atas dasar kemampuan bayar debitur berdasarkan historical performance.
historical performance debitur yang bersangkutan.
• Kredit Kendaraan Bermotor (KKB) • Motor Vehicle Loans (KKB)
Kredit Kendaraan Bermotor (KKB) adalah kredit konsumer Motor Vehicle Loans (KKB) is a consumer loan provided to
yang diberikan untuk membiayai pembelian kendaraan baru finance the purchase of a new vehicle (car). The purchase of
(mobil). Khusus untuk pembelian kendaraan ini harus melalui the vehicle must go through an authorized dealer/agent from
dealer/agen resmi dari Agen Tunggal Pemegang Merek the Sole Agent of Brand Holder (ATPM) who has collaborated
(ATPM) yang telah bekerja sama dengan BAGI. KKB ini bersifat with BAGI. This KKB is complimentary (only given to debtors/
complimentary (hanya diberikan kepada debitur/nasabah customers who have current funding/lending status facilities
yang memiliki fasilitas funding/lending status lancar di Bank at Bank Artha Graha Internasional)
Artha Graha Internasional).
Fasilitas Kredit Lainnya
Other Credit Facilities
• Bank Garansi • Bank Guarantee
Jaminan Bank kepada pihak ketiga demi terjaminnya Bank guarantee to third parties to ensure smooth payment/
kelancaran pembayaran/pelaksanaan atas penyelesaian implementation of transaction settlement between customers
transaksi antara Nasabah dengan pihak ketiga sesuai and third parties in accordance with agreed agreements.
perjanjian yang telah disepakati.
• Letter of Credit • Letter of Credit
Dokumen instrumen yang diterbitkan oleh Opening Bank Documents/instruments issued by the Opening Bank on
atas nama Nasabah (applicant) yang memberi kuasa kepada behalf of the customer (applicant) authorizing the beneficiary
beneficiary untuk melakukan penarikan wesel/draft, yang to withdraw bills/drafts, which will be paid by the Bank if all
akan dibayar oleh Bank jika semua persyaratan pada L/C telah requirements on the L/C have been met.
dipenuhi.
• Standby Letter of Credit • Standby Letter of Credit
Garansi dalam bentuk L/C yang diterbitkan oleh Bank yang Guarantee in the form of L/C issued by the Bank which
mengakibatkan Bank tersebut berkewajiban untuk membayar results in the Bank being obliged to pay the beneficiary if the
pihak penerima garansi (beneficiary) apabila pihak yang guaranteed party (account party) defaults.
dijamin (account party) cidera janji/wanprestasi.
• Shipping Guarantee • Shipping Guarantee
Surat jaminan/garansi yang diterbitkan oleh Opening Bank A letter of guarantee issued by the Opening Bank at the
atas permintaan importir dan ditujukan kepada Shipping request of the importer and addressed to the Shipping
Company/Maskapai pelayaran untuk menjamin pengeluaran Company to guarantee the issuance of goods because the
barang karena dokumen pengangkutan asli (Bill of Lading) original transportation document (bill of lading) has not arrived
belum tiba/diterima. / received.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Fasilitas Kredit Lainnya
Other Credit Facilities
• Custom Guarantee • Custom Guarantee
Pengambilalihan kewajiban membayar oleh Bank atas Takeover of payment obligations by the Bank at the request of
permintaan Importir kepada Instansi Bea Cukai untuk menjamin the importer to the Customs agency to guarantee the payment
pembayaran bea masuk barang impor yang dibebaskan atau of import duties on imported goods that are exempted or
ditangguhkan. suspended.
• Foreign Exchange Contract • Foreign Exchange Contract
Fasilitas kredit yang diberikan jika Nasabah ingin melakukan Credit facility provided if customers wish to make transactions
transaksi dalam mata uang asing seperti transaksi Spot, in foreign currencies such as Spot, Forward and Swap.
Forward dan Swap.
Layanan Digital Bank
Digital Bank Services
• Digital Apps • Digital Apps
Layanan perbankan berbasis mobile yang tersedia dalam Mobile-based banking services available on Android and iOS
Android dan iOS untuk menjawab kebutuhan transaksi to answer the needs of financial and non-financial transactions
finansial maupun non-finansial tanpa harus datang ke kantor without having to go to a branch office with excellent features
cabang dengan fitur unggulan seperti pembukaan rekening such as online account opening, biller transactions, cardless
online, transaksi biller, cardless withdrawal, top up eWallet, withdrawals, eWallet top-ups, e-Commerce purchases.
pembelian e-Commerce.
• QRIS (Quick Response Indonesia Standard) • QRIS (Quick Response Indonesia Standard)
Layanan pembayaran berbasis QR berstandar Nasional National standard QR-based payment services through the
melalui metode scan QR Code, menggunakan aplikasi agi QR Code scan method, using the agi digital apps application,
digital apps, ke seluruh jaringan merchant yang tergabung to all merchant networks that are members of QRIS.
dengan QRIS.
Selain itu, Bank juga menyediakan layanan penerimaan In addition, the Bank also provides QR Code payment
pembayaran QR Code di merchant yang bekerja sama dengan acceptance services at merchants that cooperate with banks,
bank, melalui aplikasi AGI Pay, sehingga dapat menerima through the AGI Pay application so that it can accept QRIS
pembayaran QRIS dari seluruh lembaga yang telah disetujui payments from all institutions approved by Bank Indonesia.
oleh Bank Indonesia.
• API (Application Programming Interface) • API (Application Programming Interface)
Layanan antarmuka/interface yang menyediakan interkoneksi Service interface that provides interconnection of banking
layanan perbankan antara sistem bank dan mitra bisnis dengan services between bank systems and business partners
tetap memprioritaskan aspek security dalam bertransaksi while prioritizing security aspects in transactions with SNAP
dengan standarisasi SNAP (Standar Nasional Open API (National Open API Payment Standard) standardization
Pembayaran).
• Internet Banking Business • Internet Banking Business
Layanan perbankan yang berbasis web yang menawarkan Web-based banking services that offer easy checking of
kemudahan pengecekan dana perusahaan serta transaksi company funds and payment transactions supported by
pembayaran yang didukung dengan keamanan dalam security in carrying out transactions using authorization levels
menjalankan transaksi dengan menggunakan tingkatan level in transactions with the support of soft tokens and hard
otorisasi dalam bertransaksi dengan dukungan soft token dan tokens.
hard token.
• Retail Internet Banking • Retail Internet Banking
Layanan perbankan berbasis web yang ditujukan untuk Web-based banking services intended for individual
Nasabah perorangan yang aktif dalam melakukan customers who are active in conducting transactional banking
transaksional perbankan melalui browser dengan jaminan through a browser with guaranteed ease and security in
kemudahan dan keamanan dalam bertransaksi. transactions.
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Annual Report 2023 85
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Layanan Digital Bank
Digital Bank Services
• Kartu ATM GrahaCash GPN • ATM GrahaCash GPN Card
Kartu ATM/Debit Chip sesuai Standar Nasional Teknologi Chip ATM/Debit Card Chip comply with the National Standard
(SNTC) yang memberikan kemudahan bertransaksi melalui for Chip Technology (SNTC) which provides convenience
jaringan ATM serta transaksi debit belanja di seluruh mesin for transactions through ATM networks and shopping debit
EDC merchant yang tergabung dalam Gerbang Pembayaran transactions at all EDC merchant machines incorporated in the
Nasional (GPN) di seluruh Indonesia. National Payment Gateway (GPN) throughout Indonesia.
• Fitur Virtual Account and Billing System • Virtual Account and Billing System Feature
Layanan yang menjadi solusi dalam rekonsiliasi pembayaran Services that solve the reconciliation of bill payments from
tagihan dari pelanggan yang mudah diakses baik melalui customers that are easily accessible both through API
integrasi API maupun Corporate Internet Banking, sehingga integration and Corporate Internet Banking, so that they can
dapat menerima pembayaran melalui channel Bank maupun accept payments through bank channels or interbank, and
antar bank dan transaksi dapat dilakukan kapanpun dan di transactions can be made anytime and anywhere without
manapun tanpa terbatas dengan jam operasional Bank. being limited to the Bank's operating hours.
• BI FAST • BI FAST
Layanan transfer dana antar Bank melalui pendaftaran nomor Interbank fund transfer services through account number
rekening maupun melalui proxy rekening (alias) berupa e-mail registration or through account proxy (alias) in the form of
dan nomor handphone nasabah secara langsung/online e-mail and customer mobile numbers directly/online with lower
dengan biaya transfer yang lebih murah. transfer fees
• Fitur Payroll • Payroll Feature
Layanan yang menjadi solusi bagi kebutuhan Anda untuk Services that solve your needs for fast, precise, and easy
pembayaran gaji karyawan secara cepat, tepat, dan mudah employee salary payments through Corporate Internet
melalui internet banking bisnis, sehingga transaksi dapat Banking, so that transactions can be done anytime and
dilakukan kapanpun dan dimanapun tanpa terbatas dengan anywhere without being limited to bank operating hours.
jam operasional Bank.
• Laku Pandai • Laku Pandai
Layanan keuangan tanpa jaringan kantor bank, namun Financial services without a network of bank offices, but
melalui kerja sama dengan pihak lain (agen) dengan didukung through cooperation with other parties (agents) supported
sarana teknologi informasi menggunakan api management by information technology facilities using API Management
untuk melayani nasabah. Laku Pandai merupakan salah satu to serve Customers. Laku Pandai is one of the programs
program yang disediakan dalam rangka keuangan inklusif. provided in the framework of financial inclusion.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
KEANGGOTAAN DALAM ASOSIASI
ASSOCIATION MEMBERSHIP
Bank Artha Graha Internasional bergabung dengan Bank Artha Graha Internasional joins various associations
berbagai asosiasi/perhimpunan yang sesuai dengan that are relevant to its work in the banking industry. By
kiprahnya dalam industri perbankan. Dengan bergabung di joining these associations, the Bank is able to share issues
dalam asosiasi/perhimpunan ini, Bank bisa berbagi isu dan and policies on the banking industry, including its impact
kebijakan tentang industri perbankan, termasuk dampak and opportunities for banks in the short, medium and long
dan peluangnya bagi perbankan pada jangka pendek, term. In 2023, the Bank joined the following associations:
menengah maupun panjang. Selama tahun 2023, Bank
bergabung dengan asosiasi/perhimpunan berikut:
Nama Asosiasi Status Keanggotaan
Association Name Membership Status
Anggota
ICSA (Indonesia Corporate Secretary Association)
Member
AEI (Asosiasi Emiten Indonesia) Anggota
AEI (Indonesian Issuers Association) Member
LAPS SJK
(Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan) Anggota
LAPS SJK Member
(Financial Services Sector Alternative Dispute Resolution Institution)
PERBANAS (Perhimpunan Bank Nasional) Anggota
PERBANAS (National Bank Association) Member
FKDKP (Forum Komunikasi Direktur Kepatuhan Perbankan) Anggota
FKDKP (Banking Compliance Director Communication Forum) Member
ASPI (Asosiasi Sistem Pembayaran Indonesia) Anggota
ASPI (Indonesian Payment System Association Member
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 87
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STRUKTUR ORGANISASI
ORGANIZATIONAL STRUCTURE
BOARD OF COMMISSIONER
President Commissioner/ Vice President Vice President Independent Independent
Independent Commissioner Commissioner Commissioner Commissioner Commissioner
KIKI SYAHNAKRI SUGIANTO KUSUMA TOMY WINATA ELIZAWATIE S. PESTA ULI S.
President Director
DIRECTOR
ANDY KASIH
IT Steering Credit ALCO Risk Human
Committee Committee Committee Management Capital Vice President Director
Committee Committee
CHRISTINA HARAPAN
Head of Bureau Corporate Secretary
EMELIA SUSANTO ELVIN HALIM
Director
Business & Treasury
HANDOYO SOEDIRDJA
Vice Head of Bureau Chief Financial Officer
VIVI HENNY SUSANA
Financial Treasury Fixed Reginoal Reginoal Reginoal Digital Human Capital Corporate Relation
Institution Income Head 1 Head 2 Head 3 Insight
MARLENE ROCKY L.
ANGGA VACANT HERU VACANT LILY PANGESTU SELVY HUTOMO GHIFARI GUNAWAN
Treasury General Affairs
ARIESZA LIDYA
RHIANDINI SETIAWATI
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Memperkuat Kolaborasi Menghadirkan Solusi
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Remuneration and
Audit Committee Risk Monitoring Committee Nomination Committee
PESTA ULI S. ELIZAWATIE S. KIKI SYAHNAKRI
SURYANI PURWITA SURYANI PURWITA TOMY WINATA
ANAS LATIEF ANAS LATIEF MARLENE GUNAWAN
Internal Audit
ADHYAKSA
SITEPU
Director
Director Asset Recovery
Compliance & Risk
INDRA S. BUDIANTO
INDRASTOMO NUGROHO
Ass. Dir Ass. Dir
Chief Operation Officer Risk Management Legal Bureau Asset Recovery
LINCE TOBING ANDY DHARMA GARY FX. RONY LOMBOAN
SKTI Credit Analyst Complience Asset Consumer
& Retail
IMRANUL HADI VACANT PONTTIE P
TOMY YONGELIS
Core & Payment Asset Corp
MENACHEM & Comm
TODING ALLO FX TEGUH SURYANTO
Operation 1
EDRIWAN
MEIDIKARA
Operation 2
INNAWATI
SULINA
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PROFIL DEWAN KOMISARIS
BOARD OF COMMISSIONERS PROFILE
Tahun 2023, komposisi Dewan Komisaris Bank mengalami In 2023, the composition of the Bank's Board of
perubahan sesuai keputusan Rapat Umum Pemegang Commissioners changed in accordance with the decision
Saham Tahunan yang diselenggarakan pada tanggal 27 of the Annual General Meeting of Shareholders held on
Juni 2023 yang tertuang dalam Akta Pernyataan Keputusan June 27, 2023 as stated in the Deed of Meeting Resolution
Rapat No. 16 tanggal 17 Juli 2023 yang memberhentikan No. 16 dated July 17, 2023 which respectfully dismissed
dengan hormat Bapak Nicolaus Eko Riwayanto selaku Mr. Nicolaus Eko Riwayanto as Independent Commissioner
Komisaris Independen dan mengangkat Ibu Pesta Uli and appointed Mrs. Pesta Uli Sitanggang as Independent
Sitanggang sebagai Komisaris Independen Bank. Commissioner of the Bank.
Adapun profil dari masing-masing anggota Dewan The profile of each member of the Bank's Board of
Komisaris Bank untuk periode yang berakhir pada tanggal Commissioners for the period ending December 31, 2023
31 Desember 2023 adalah sebagai berikut: is as follows:
KIKI SYAHNAKRI
Komisaris Utama/Komisaris Independen
President Commissioner/Independent Commissioner
Warga Negara Indonesia, berusia 76 tahun dan berdomisili Indonesian citizen, 76 years old and domiciled in Jakarta.
di Jakarta. Beliau pertama kali menjabat sebagai Komisaris He first served as President Commissioner of the Bank
Utama Bank berdasarkan Akta Pernyataan Keputusan based on Deed of Meeting Resolution No. 26 dated June
Rapat No. 26 tanggal 12 Juni 2005 dan terakhir kali 12, 2005 and was last appointed based on Deed of Meeting
diangkat berdasarkan Akta Pernyataan Keputusan Rapat Resolution No. 16 dated July 17, 2023. He has passed the fit
No. 16 tanggal 17 Juli 2023. Beliau telah dinyatakan lulus uji and proper test by Bank Indonesia based on Bank Indonesia
kemampuan dan kepatutan oleh Bank Indonesia berdasarkan Letter No. 15/29/GBI/DPIP/Secret dated February 12, 2013.
Surat Bank Indonesia No. 15/29/GBI/DPIP/Rahasia tanggal
12 Februari 2013.
Beliau lulus dari Akademi Militer Nasional pada tahun 1971 He graduated from the National Military Academy in 1971
dan berkarir di kemiliteran. Sepanjang karirnya, beliau telah and had a career in the military. Throughout his career, he
menduduki berbagai jabatan penting, antara lain Asisten has held various important positions, including Operations
Operasi KASAD (1998-1999), Panglima Darurat Militer Timor Assistant to KASAD (1998-1999), Military Emergency
Timur (September-November 1999), Panglima Daerah Militer Commander of East Timor (September-November 1999),
IX Udayana (November 1999-November 2000), dan Wakil Commander of Military Region IX Udayana (November
Kepala Staf TNI Angkatan Darat (November 2000-Mei 1999-November 2000), and Deputy Chief of Staff of the
2002). Army (November 2000-May 2002).
Saat ini, beliau juga tercatat sebagai Ketua Komite Remunerasi Currently, he is also listed as the Chairman of the Bank's
dan Nominasi Bank, beliau tidak memiliki rangkap jabatan Nomination and Remuneration Committee, he has no
di emiten dan perusahaan publik lain. Beliau tidak memiliki concurrent positions in other listed and public companies.
hubungan afiliasi dengan anggota Dewan Komisaris, Direksi He has no affiliation with members of the Board of
dan pemegang saham pengendali Bank. Commissioners, Board of Directors and controlling
shareholders of the Bank.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
TOMY WINATA
Wakil Komisaris Utama
Vice President Commissioner
Warga Negara Indonesia, berusia 65 tahun dan berdomisili di Indonesian citizen, 65 years old and domiciled in Jakarta. He
Jakarta. Beliau pertama kali menjabat sebagai Wakil Komisaris first served as Vice President Commissioner of the Bank
Utama Bank berdasarkan Akta Pernyataan Keputusan based on Deed of Meeting Resolution No. 26 dated June
Rapat No. 26 tanggal 12 Juni 2005 dan terakhir kali diangkat 12, 2005 and was last appointed based on Deed of Meeting
berdasarkan Akta Pernyataan Keputusan Rapat No. 16 tanggal Resolution No. 16 dated July 17, 2023. He has passed the fit
17 Juli 2023. Beliau telah dinyatakan lulus uji kemampuan dan and proper test by Bank Indonesia based on Bank Indonesia
kepatutan oleh Bank Indonesia berdasarkan Surat Bank Letter No. 7/19/GBI/DPIP/Rahasia dated June 15, 2005.
Indonesia No. 7/19/GBI/DPIP/Rahasia tanggal 15 Juni 2005.
Beliau dikenal sebagai pengusaha yang telah mengembangkan He is known as an entrepreneur who has developed
usaha di berbagai bidang di Indonesia. Saat ini, beliau juga businesses in various fields in Indonesia. Currently, he is also
tercatat sebagai anggota Komite Remunerasi dan Nominasi listed as a member of the Bank's Remuneration and Nomination
Bank. Committee.
SUGIANTO KUSUMA
Wakil Komisaris Utama
Vice President Commissioner
Warga Negara Indonesia, berusia 72 tahun dan berdomisili Indonesian citizen, 72 years old and domiciled in Jakarta. He
di Jakarta. Beliau pertama kali menjabat sebagai Wakil first served as Vice President Commissioner of the Bank
Komisaris Utama Bank berdasarkan Akta Pernyataan based on Deed of Meeting Resolution No. 26 dated June
Keputusan Rapat No. 26 tanggal 12 Juni 2005 dan terakhir 12, 2005 and was last appointed based on Deed of Meeting
kali diangkat berdasarkan Akta Pernyataan Keputusan Resolution No. 16 dated July 17, 2023. He has passed the fit
Rapat No. 16 tanggal 17 Juli 2023. Beliau telah dinyatakan and proper test by Bank Indonesia based on Bank Indonesia
lulus uji kemampuan dan kepatutan oleh Bank Indonesia Letter No. 7/19/GBI/DPIP/Secret dated June 15, 2005.
beradarkan Surat Bank Indonesia No. 7/19/GBI/DPIP/
Rahasia tanggal 15 Juni 2005.
Beliau merupakan pengusaha yang telah mengembangkan He is an entrepreneur who has developed businesses in
usaha di berbagai bidang di Indonesia. various fields in Indonesia.
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ELIZAWATIE SIMON
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, berusia 62 tahun, berdomisili Indonesian citizen, 62 years old, domiciled in Jakarta. Appointed
di Jakarta. Menjabat sebagai Komisaris Independen as Independent Commissioner of the Bank based on Deed
Bank berdasarkan Akta Pernyataan Keputusan Rapat of Meeting Resolution No. 253 dated July 25, 2022. She
No. 253 tanggal 25 Juli 2022. Beliau telah dinyatakan lulus uji has passed the fit and proper test by the Financial Services
kemampuan dan kepatutan oleh Otoritas Jasa Keuangan sesuai Authority in accordance with the Financial Services Authority
surat Otoritas Jasa Keuangan (OJK) No. KEP-59/D.03/2022 (OJK) letter No. KEP-59/D.03/2022 dated April 20, 2022.
tanggal 20 April 2022.
Beliau meraih gelar Sarjana Hukum bidang Hukum Perdata She holds a Bachelor of Laws degree in Civil Law from Trisakti
dari Universitas Trisakti (1985). Sebelumnya, beliau berkarier University (1985). Previously, she worked as Head of Legal
sebagai Kepala Biro Hukum Bank Danamon (1982-1990), Bureau of Bank Danamon (1982-1990), Head of Legal Bureau
Kepala Biro Hukum PT Danayasa Arthatama (1990-1999). of PT Danayasa Arthatama (1990-1999). She had a career in
Beliau berkarier di Bank sebagai Kepala Biro Hukum (1999- the Bank as Head of Legal Bureau (1999-2013), Independent
2013), Komisaris Independen (Juni 2013), Direktur (November Commissioner (June 2013), Director (November 2013),
2013), Komisaris (2018), Komisaris PT Jakarta International Commissioner (2018), Commissioner of PT Jakarta International
Hotels & Development (2018), Komisaris Independen Hotels & Development (2018), Independent Commissioner of
PT Jakarta International Hotels & Development (2020-2021). PT Jakarta International Hotels & Development (2020-2021).
Tahun 2023, beliau mengikuti Webinar Memperkuat Ketahanan In 2023, she participated in the Webinar on Strengthening
Nasional di Industri Jasa Keuangan dari OJK Institute pada National Resilience in the Financial Services Industry from OJK
tanggal 22 Mei 2023, Refreshment Manajemen Risiko pada Institute on May 22, 2023, Risk Management Refreshment on
tanggal 3 - 15 Juli 2023, Webinar Waspada Modus Penipuan July 3-15, 2023, Webinar on New Fraud Schemes on August 3,
Gaya Baru pada tanggal 3 Agustus 2023 dan Seminar Market 2023 and 2024 Market Review/Economic Outlook Seminar on
Review / Economy Outlook Tahun 2024 pada tanggal 2 December 2, 2023. Currently, she is also listed as the Chairman
Desember 2023. Saat ini, beliau juga tercatat sebagai Ketua of the Bank's Risk Monitoring Committee, she does not have
Komite Pemantau Risiko Bank, beliau tidak memiliki rangkap concurrent positions in other issuers and public companies and
jabatan di emiten dan perusahaan publik lain dan tidak memiliki has no affiliation with members of the Board of Commissioners,
hubungan afiliasi dengan anggota Dewan Komisaris, Direksi Board of Directors and controlling shareholders of the Bank.
dan pemegang saham pengendali Bank.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
PESTA ULI SITANGGANG
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, 60 tahun, berdomisili di Jakarta. Indonesian citizen, 60 years old, domiciled in Jakarta. She
Menjabat sebagai Komisaris Independen Bank berdasarkan serves as Independent Commissioner of the Bank based
Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli on Deed of Meeting Resolution No. 16 dated July 17, 2023
2023 dan telah lulus Fit & Proper Test sesuai surat Otoritas and has passed the Fit & Proper Test in accordance with
Jasa Keuangan (OJK) No. KEPR-141/D.03/2023 tanggal 8 the letter of the Financial Services Authority (OJK) No.
November 2023. KEPR-141/D.03/2023 dated November 8, 2023.
Beliau meraih gelar Sarjana Ekonomi Jurusan Akuntansi She holds a Bachelor of Economics degree in Accounting
dari Universitas Sumatra Utara (USU) pada tahun 1988. from the University of North Sumatra (USU), Medan in
Sebelumnya, beliau berkarier di KAP Prasetio Utomo & 1988. Previously, she worked at KAP Prasetio Utomo &
Co - Arthur Andersen (1989-1999) dengan posisi terakhir Co - Arthur Andersen as SC Manager (1989-1999), then as
sebagai SC Manager, kemudian sebagai General Manager General Manager Internal Audit and Financial Controller at
Internal Audit dan Financial Controller di PT Pionerindo PT Pionerindo Gourmet Internasional Tbk (2000-2006), PT
Gourmet Internasional Tbk (2000-2006), Senior Manager Repex Persada Internasional (Fedex) as Senior Manager
Finance & Accounting di PT Repex Persada Internasional Finance & Accounting (2006-2008), PT Sentul City Tbk as
(Fedex) (2006-2008), Direktur dan Corporate Secretary di Director and Corporate Secretary (2008-2013), PT Jakarta
PT Sentul City Tbk (2008-2013), Senior Manager Keuangan International Hotels & Development Tbk as Senior Manager
di PT Jakarta International Hotels & Development Tbk Finance (2013-2017), PT Danayasa Arthatama Tbk as
(2013-2017), Corporate Secretary dan Direktur PT Danayasa Corporate Secretary and Director (2017-2021), PT Pangea
Arthatama Tbk (2017-2021), Advisor PT Pangea Sinergi Sinergi Solusindo as Advisor (2022-2023).
Solusindo (2022-2023).
Tahun 2023, beliau telah mengikuti pembekalan Sertifikasi In 2023, she attended the Risk Management Certification
Manajemen Risiko pada tanggal 21 - 22 Agustus 2023, briefing on August 21-22, 2023, Indonesia Financial Sector
Seminar Indonesia Financial Sector Outlook 2024 pada Outlook 2024 Seminar on November 24, 2023 and Market
tanggal 24 November 2023 dan Seminar Market Review/ Review/Economy Outlook 2024 Seminar on December 2,
Economy Outlook tahun 2024 pada tanggal 2 Desember 2024. Currently she is also listed as the Chairman of the
2024. Saat ini beliau juga tercatat sebagai Ketua Komite Bank's Audit Committee, she does not have concurrent
Audit Bank, beliau tidak memiliki rangkap jabatan di emiten positions in other issuers and public companies and has no
dan perusahaan publik lain dan tidak memiliki hubungan affiliation with members of the Board of Commissioners,
afiliasi dengan anggota Dewan Komisaris, Direksi dan Board of Directors and controlling shareholders of the
pemegang saham pengendali Bank. Bank.
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PROFIL DIREKSI
PROFIL DIREKSI
Tahun 2023, komposisi Direksi Bank mengalami perubahan In 2023, the composition of the Bank's Board of Directors
sesuai keputusan Rapat Umum Pemegang Saham Tahunan changed in accordance with the decision of the Annual
yang diselenggarakan pada 27 Juni 2023 yang tertuang General Meeting of Shareholders held on June 27, 2023
dalam Akta Pernyataan Keputusan Rapat No. 16 tanggal as stated in the Deed of Meeting Resolution No. 16 dated
17 Juli 2023 yang memberhentikan dengan hormat July 17, 2023 which honorably dismissed Mr. Anas Latief
Bapak Anas Latief sebagai Direktur Kepatuhan/Direktur as Compliance Director/Independent Director and Mr.
Independen dan Bapak Andy Dharma sebagai Direktur Andy Dharma as Director then appointed Mr. Indrastomo
serta mengangkat Bapak Indrastomo Nugroho sebagai Nugroho as Compliance Director/Independent Director and
Direktur Kepatuhan/Direktur Independen dan mengangkat appointed Mr. Handoyo Soedirdja as Director of the Bank.
Bapak Handoyo Soedirdja sebagai Direktur Bank.
Profil dari masing-masing anggota Direksi Bank untuk The profile of each member of the Bank's Board of Directors
periode yang berakhir pada tanggal 31 Desember 2023 for the period ending December 31, 2023 is as follows:
adalah sebagai berikut:
ANDY KASIH
Direktur Utama
President Director
Warga Negara Indonesia, berusia 68 tahun dan berdomisili di Indonesian citizen, 68 years old and domiciled in Jakarta. He
Jakarta. Diangkat pertama kali sebagai Direktur Utama Bank was first appointed as President Director of the Bank based on
berdasarkan Akta Pernyataan Keputusan Rapat No. 95 tanggal Deed of Meeting Resolution No. 95 dated June 30, 2008 and
30 Juni 2008 dan terakhir kali diangkat berdasarkan Akta was last appointed based on Deed of Meeting Resolution No.
Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023. Beliau 16 dated July 17, 2023. He has passed the fit and proper test
telah dinyatakan lulus uji kemampuan dan kepatutan oleh Bank by Bank Indonesia based on Bank Indonesia Letter No. 10/184/
Indonesia berdasarkan Surat Bank Indonesia No. 10/184/GBI/ GBI/ DPIP/Secret dated December 9, 2008.
DPIP/Rahasia tanggal 9 Desember 2008.
Beliau meraih gelar Sarjana Ekonomi dari Universitas Katolik He earned his Bachelor of Economics degree from Widya
Widya Mandala pada tahun 1984. Sebelumnya, beliau berkarier Mandala Catholic University in 1984. Previously, he worked as
sebagai Kepala Akuntan PT Charoen Pokphand Indonesia Chief Accountant of PT Charoen Pokphand Indonesia Animal
Animal Feedmill (1979-1981), Kepala Akuntan dan Keuangan PT Feedmill (1979-1981), Chief Accountant and Finance of PT Impex
Impex Megah Surabaya (1981-1983), Executive Trainee Citibank Megah Surabaya (1981-1983), Executive Trainee of Citibank
(1982), Wakil Presiden Citibank (1994), Direktur Operasi Bank (1982), Vice President of Citibank (1994), Operations Director of
Subentra (1994), Direktur Operasi Bank (1996), Direktur IT dan Subentra Bank (1994), Operations Director of the Bank (1996), IT
Fincon Bank (1999-2001), Direktur IT dan Kepatuhan Bank and Fincon Director of the Bank (1999-2001), IT and Compliance
(2001-2005), serta Direktur IT, Direktur Kepatuhan, dan Risk Director of the Bank (2001-2005), and IT Director, Compliance
Management Bank (2005-2008). Director, and Risk Management of the Bank (2005-2008).
Tahun 2023, beliau mengikuti pelatihan Refreshment Sertifikasi In 2023, he participated in the Level 7 Risk Management
Manajemen Risiko Jenjang 7 pada tanggal 15 Juli 2023 dan Certification Refreshment training on July 15, 2023 and the
Webinar “Waspada Modus Penipuan Gaya Baru" pada tanggal "Beware of New Style Fraud Modes" Webinar on August 3,
3 Agustus 2023. Beliau tidak merangkap jabatan di perusahaan 2023. He does not hold concurrent positions in other companies
lain dan tidak memiliki hubungan afiliasi dengan Dewan and has no affiliation with the Board of Commissioners, Board
Komisaris, Direksi dan Pemegang Saham Pengendali. of Directors and Controlling Shareholders.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
CHRISTINA HARAPAN
Wakil Direktur Utama
Vice President Director
Warga Negara Indonesia, berusia 45 tahun dan berdomisili Indonesian citizen, 45 years old and domiciled in Jakarta.
di Jakarta. Diangkat pertama kali sebagai Wakil Direktur She was first appointed as Vice President Director of the
Utama Bank berdasarkan Akta Pernyataan Keputusan Bank based on Deed of Meeting Resolution No. 9 dated July
Rapat No. 9 tanggal 17 Juli 2018 dan terakhir kali diangkat 17, 2018 and was last appointed based on Deed of Meeting
berdasarkan Akta Pernyataan Keputusan Rapat No. 177 Resolution No. 177 dated August 23, 2021. She has passed
tanggal 23 Agustus 2021. Beliau telah dinyatakan lulus uji the fit and proper test by the Financial Services Authority
kemampuan dan kepatutan oleh Otoritas Jasa Keuangan based on the Financial Services Authority Letter No. SR-8/
berdasarkan Surat Otoritas Jasa Keuangan No. SR-8/ PB.12/2019 dated January 9, 2019.
PB.12/2019 tanggal 9 Januari 2019.
Beliau meraih gelar Sarjana Bisnis dari Universitas San Diego She earned a Bachelor of Business degree from the
pada tahun 1999 dan Master bidang Bisnis Administrasi dari University of San Diego in 1999 and a Master of Business
San Diego State University pada tahun 2000. Perjalanan Administration from San Diego State University in 2000.
karier beliau dimulai di Bank Artha Graha Internasional Her career started at Bank Artha Graha Internasional as a
sebagai Pemimpin Tim Pengawasan Bisnis di Internal Audit Business Monitoring Team Leader in Internal Audit (2008-
(2008-2012). Selanjutnya, beliau dipromosikan menjadi 2012). Subsequently, she was promoted to Head of Internal
Kepala Divisi Pengendalian Internal (2012-2014) yang Control Division (2012-2014) in charge of managing credit
bertugas dalam mengelola risiko kredit dan operasional, and operational risks, Head of Bureau of Directors (2014-
Kepala Biro Direksi (2014-2016), dan Komisaris Independen 2016), and Independent Commissioner of PT Bank ICBC
PT Bank ICBC Indonesia (Februari 2016-Mei 2018). Indonesia (February 2016-May 2018).
Tahun 2023, beliau mengikuti pelatihan Refreshment In 2023, she participated in the Refreshment of Treasury
sertifikasi Treasury Dealer pada tanggal 7 Januari 2023 dan Dealer certification on January 7, 2023 and Refreshment of
Refreshment Sertifikasi Manajemen Risiko pada tanggal 4 Risk Management Certification on March 4, 2023.
Maret 2023.
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INDRA S. BUDIANTO
Direktur
Director
Warga Negara Indonesia, berusia 61 tahun, berdomisili Indonesian citizen, 61 years old, domiciled in Jakarta. He was
di Jakarta. Diangkat pertama kali sebagai Direktur Bank first appointed as Director of the Bank based on Deed of
berdasarkan Akta Pernyataan Keputusan Rapat No. 225 Meeting Resolution No. 225 dated November 28, 2014 and
tanggal 28 November 2014 dan terakhir kali diangkat was last appointed based on Deed of Meeting Resolution
berdasarkan Akta Pernyataan Keputusan Rapat No. No. 16 dated July 27, 2023. He has passed the fit and proper
16 tanggal 17 Juli 2023. Beliau telah dinyatakan lulus uji test by the Financial Services Authority based on the
kemampuan dan kepatutan oleh Otoritas Jasa Keuangan Financial Services Authority Letter No. SR-183/D.03/2015
berdasarkan Surat Otoritas Jasa Keuangan No. SR- dated October 2, 2015.
183/D.03/2015 tanggal 2 Oktober 2015.
Beliau meraih gelar Diploma of Business dari Ngee Ann He holds a Diploma in Business Education from Ngee Ann
Polytechnic, Singapura (1982), Bachelor of Economic (1989) Polytechnic, Singapore (1982), a Bachelor of Business
dan Master of Business Administration dari University of La Administration from University of La Verne, Claremont,
Verne, Claremont, Los Angeles, USA (1990) dan Master of Los Angeles, USA (1990) and a Master in Defense from
Science (Defense) dari Universitas Pertahanan Indonesia Indonesia Defense University (2012). He has served as
(2012). Beliau pernah menjabat sebagai General Manager General Manager of PT Putra Kalimantan Group responsible
PT Putra Kalimantan Group yang bertanggung jawab untuk for Medan, Dumai, Palembang, Samarinda, Balikpapan and
wilayah Medan, Dumai, Palembang, Samarinda, Balikpapan, Makassar (1995) and has served as Corporate Secretary of
dan Makassar (1995) dan pernah menjabat sebagai the Bank in 2018-2019.
Sekretaris Perusahaan Bank pada tahun (2018-2019).
Tahun 2023, beliau mengikuti pelatihan Refreshment In 2023, he participated in the Risk Management
Sertifikasi Manajemen Risiko pada tanggal 4 Maret 2023. Certification Refreshment training on March 4, 2023. He
Beliau tidak merangkap jabatan di perusahaan lain dan tidak does not hold concurrent positions in other companies.and
memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi has no affiliation with the Board of Commissioners, Board of
dan Pemegang Saham Pengendali. Directors and Controlling Shareholders.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
INDRASTOMO NUGROHO
Direktur Kepatuhan/Direktur Independen
Compliance Director/Independent Director
Warga Negara Indonesia, berusia 49 tahun, berdomisili Indonesian citizen, 49 years old, domiciled in Jakarta. He
di Jakarta. Diangkat pertama kali sebagai Direktur Bank was first appointed as Director of the Bank based on Deed
berdasarkan Akta Pernyataan Keputusan Rapat No. 9 of Meeting Resolution No. 9 dated July 17, 2018 and was
tanggal 17 Juli 2018 dan terakhir kali diangkat berdasarkan last appointed based on Deed of Meeting Resolution No.
Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 16 dated July 17, 2023 and has passed the Fit & Proper
2023 dan telah lulus Fit & Proper Test sesuai surat Otoritas Test in accordance with the letter of the Financial Services
Jasa Keuangan (OJK) No. KEPR-142/D.03/2023 tanggal 8 Authority (OJK) No. KEPR-142/D.03/2023 dated November
November 2023. 8, 2023.
Beliau meraih gelar Sarjana Ekonomi dari Universitas He earned his Bachelor of Economics degree from Trisakti
Trisakti pada tahun 1996. Beliau memulai kariernya di dunia University in 1996. He started his career in banking as
perbankan sebagai Senior Manager Product Bank Niaga Senior Manager Product Bank Niaga (1996-2005), Head
(1996-2005), Head of Liabilities Product Bank Danamon of Liabilities Product Bank Danamon (2005-2008), Head
(2005-2008), Head of Centralize Processing BTPN (2008- of Centralized Processing BTPN (20082009), Head of
2009), Head of Consumer Lending Product Development Consumer Lending Product Development Bank Negara
Bank Negara Indonesia (2009-2013). Beliau menjabat di Indonesia (2009-2013). He served in the Bank as Head of
Bank sebagai Kepala Divisi Pengembangan Produk (2013), Product Development Division (2013), Deputy Director of
Deputi Direktur Credit Commercial (2017), dan Deputi Credit Commercial (2017), and Deputy Director of Product
Direktur Pengembangan Produk dan Bisnis (2017). and Business Development (2017).
Tahun 2023, beliau mengikuti pelatihan Refreshment In 2023, he participated in the Risk Management
Sertifikasi Manajemen Risiko pada tanggal 15 Juli 2023 Certification Refreshment training on July 15, 2023 and
dan Sustainable Finance Carbon Literacy pada tanggal 9 Sustainable Finance Carbon Literacy on December 9, 2023.
Desember 2023. Beliau tidak sedang merangkap jabatan He does not hold concurrent positions in other companies
di perusahaan lain dan tidak memiliki hubungan afiliasi and has no affiliation with the Board of Commissioners,
dengan Dewan Komisaris, Direksi dan Pemegang Saham Board of Directors and Controlling Shareholders.
Pengendali.
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HANDOYO SOEDIRDJA
Direktur
Director
Warga Negara Indonesia, 59 tahun, berdomisili di Jakarta. Indonesian citizen, 59 years old, domiciled in Jakarta. He
Diangkat pertama kali sebagai Direktur Bank berdasarkan was first appointed as Director of the Bank based on Deed
Akta Pernyataan Keputusan Rapat No. 18 tanggal 7 of Meeting Resolution No. 18 dated December 7, 2012 and
Desember 2012 dan terakhir kali diangkat berdasarkan was last appointed based on Deed of Meeting Resolution
Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli No. 16 dated July 17, 2023 and has passed the Fit & Proper
2023 dan telah telah lulus Fit & Proper Test sesuai surat Test in accordance with the letter of the Financial Services
Otoritas Jasa Keuangan (OJK) No. KEPR-143/D.03/2023 Authority (OJK) No. KEPR-143/D.03/2023 dated November
tanggal 8 November 2023. 8, 2023.
Beliau meraih gelar Bachelor of Science dari Macquarie He holds a Bachelor of Science degree from Macquarie
University, Sydney, Australia (1989) dan Master of Business University, Sydney, Australia (1989) and a Master of
Administration dibidang Finance and Marketing dari Bond Business Administration in Finance and Marketing from
University Queensland, Australia (1996). Sebelumnya, Bond University Queensland, Australia (1996). Previously, he
beliau berkarier sebagai Fund Manager, Portofolio Manager worked as Fund Manager, Portfolio Manager at Ultra Star
di Ultra Star Limited (1989-1995), Financial Advisor/Analyst Limited (1989-1995), Financial Advisor/Analyst at Deutsche
di Deutsche Bank Australia (1995-1997), Senior Financial Bank Australia (1995-1997), Senior Financial Advisor/
Advisor/Business Analyst di Credit Suisse First Boston/ Business Analyst at Credit Suisse First Boston/Challenger
Challenger Australia (1997-2002), Fund Manager di Bell Australia (1997-2002), Fund Manager at Bell Potter
Potter Securities Limited Australia (2002-2004), Senior Securities Limited Australia (2002-2004), Senior Corporate
Corporate Financial Advisor di ABN Amro Morgans Limited Financial Advisor at ABN Amro Morgans Limited Australia
Australia (2004-2009), Private Equity Senior Financial (2004-2009), Private Equity Senior Financial Advisor at
Advisor di UBS/Bell Potter Security Limited Australia (2009- UBS/Bell Potter Security Limited Australia (2009-2012),
2012), Chief Executive Officer di PT Kelas Kita Edukasi Chief Executive Officer at PT Kelas Kita Edukasi Indonesia
Indonesia (2020-2023), Chief Executive Officer di PT (2020-2023), Chief Executive Officer at PT Project One
Project One Solution (2022-2023). Beliau menjabat di Bank Solution (2022-2023). He served in the Bank as Head of
sebagai Kepala Biro Direksi (September 2012–Desember Bureau of Directors (September 2012 - December 2012),
2012), Direktur Kepatuhan (2013-2014), Direktur Kredit Compliance Director (2013-2014), Director of Corporate
Korporasi, Capital Market & Treasury (2014-2016), Direktur Credit, Capital Market & Treasury (2014-2016), Director of
Kredit & Treasury (2017-2018). Credit & Treasury (2017-2018).
Tahun 2023, beliau mengikuti pembekalan Sertifikasi In 2023, he attended the Risk Management Certification
Manajemen Risiko pada tanggal 20 - 21 Juli 2023. Beliau briefing on July 20-21, 2023. He does not hold concurrent
tidak sedang merangkap jabatan di perusahaan lain dan positions in other companies and has no affiliation with the
tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Board of Commissioners, Board of Directors and Controlling
Direksi dan Pemegang Saham Pengendali. Shareholders.
PT Bank Artha Graha Internasional Tbk
98 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
PEJABAT EKSEKUTIF
EXECUTIVE OFFICIALS
Nama dan Jabatan Keterangan
No
Name and Position Description
1 EMELIA SUSANTO Warga Negara Indonesia, berusia 46 tahun dan berdomisili di Jakarta. Beliau bergabung
Head of Bureau di Bank Artha Graha Internasional sejak tanggal 30 Juni 2018 sebagai Head of Bureau.
Memperoleh Sertifikasi Manajemen Risiko Level 1 atau setara Jenjang 4 dari Badan
Sertifikasi Manajemen Risiko, Sertifikasi General Banking Level 2 dari Lembaga Sertifikasi
Profesi Perbankan dan Certified Human Resources Professional (CHRP) tahun 2021,
Advanced Human Capital Accomplished (AHCA), dan Administrative Human Resources
Professional (AHRP) dari UNIKA Atma Jaya pada tahun 2022. Sepanjang tahun 2023, beliau
mengikuti Refreshment Manajemen Risiko, pelatihan Analisa Kebutuhan Proses Rekrutmen
& Seleksi, Basic Accounting for Non Accountant, Advanced General Affair Management,
dan Building Excellent People in Resilient Company: Challenges and Oppurtunities to Face
Business Competition in 2024.
Indonesian citizen, 46 years old and domiciled in Jakarta. She joined Bank Artha Graha
Internasional on June 30, 2018 as Head of Bureau. She obtained Risk Management
Certification Level 1 or equivalent to Level 4 from the Risk Management Certification
Agency, General Banking Certification Level 2 from the Banking Professional Certification
Institute and Certified Human Resources Professional (CHRP) in 2021, Advanced Human
Capital Accomplished (AHCA), and Administrative Human Resources Professional (AHRP)
from UNIKA Atma Jaya in 2022. Throughout 2023, she participated in Risk Management
Refreshment, Recruitment & Selection Process Needs Analysis training, Basic Accounting
for Non Accountants, Advanced General Affair Management, and Building Excellent People
in Resilient Company: Challenges and Opportunities to Face Business Competition in 2024.
2 VIVI HENNY Warga Negara Indonesia, berusia 39 tahun dan berdomisili di Jakarta. Beliau meraih gelar
Vice Head of Bureau Diploma Pariwisata dari P3A Unika Atmajaya Jakarta (2005), Diploma Perhotelan dari
William Blue Hosp School (2008), dan Sarjana Manajemen Bisnis dari LA Trobe University
(2009). Sebelumnya berkarier di Bank sebagai Staf Sekretariat (2010-2022), Komisaris
Independen di PT Electronic City Indonesia Tbk (2020-Sekarang), dan Secretariat Bureau
Director Commisioner (2022-2023) .
Indonesian citizen, 39 years old and domiciled in Jakarta. She holds a Diploma in Tourism
from P3A Unika Atmajaya Jakarta (2005), a Diploma in Hospitality from William Blue
Hosp School (2008), and a Bachelor of Business Management from LA Trobe University
(2009). Previously, she worked at the bank as Secretariat Staff (2010-2022), Independent
Commissioner at PT Electronic City Indonesia Tbk (2020-Present), and Secretariat Bureau
Director Commissioner (2022-2023).
3 SUSANA Warga Negara Indonesia, berusia 51 tahun dan berdomisili di Jakarta. Beliau menjabat
Chief Financial sebagai Chief Financial Officer (CFO) sejak tanggal 30 September 2022. Beliau meraih
Officer gelar Diploma dari Akademi Akuntansi YAI (1996), Sarjana Akuntansi dari Universitas Trisakti
(2013), dan Pendidikan Profesi Akuntansi (PPAK) dari Universitas Trisakti (2014). Sebelumnya
berkarier di PT Buanagraha Arthaprima dengan jabatan terakhir sebagai Finance and
Accounting Manager (2016), Direktur PT Bukit Lentera Sejahtera (2011-2016), Kepala SKAI
PT Bank Artha Graha Internasional Tbk (2017-2020), Associate Direktur Financial Control
& Budgeting merangkap Sekretaris Perusahaan (2020-2021), dan Direktur Fincon, Admin
Kredit & Legal (2022).
Indonesian citizen, 51 years old and domiciled in Jakarta. She served as Chief Financial
Officer since September 30, 2022. She earned her Diploma from YAI Accounting Academy
(1996), Bachelor of Accounting from Trisakti University (2013), and Professional Accounting
Education (PPAK) from Trisakti University (2014). Previously, she worked at PT Buanagraha
Arthaprima with her last position as Finance and Accounting Manager (2016), Director of PT
Bukit Lentera Sejahtera (2011-2016), Head of SKAI PT Bank Artha Graha Internasional Tbk
(2017-2020), Associate Director of Financial Control & Budgeting concurrently Corporate
Secretary (2020-2021), and Director of Fincon, Credit & Legal Admin (2022).
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 99
Page 100
Nama dan Jabatan Keterangan
No
Name and Position Description
4 LINCE MARIA Warga Negara Indonesia, berusia 57 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
TOBING Chief Operation Officer sejak tanggal 10 Juli 2023. Beliau meraih gelar Sarjana Teknologi
Chief Operation Pertanian Universitas Padjadjaran Bandung. Berkarier selama lebih dari 30 tahun di industri
Officer perbankan pada beberapa Bank. Pernah menjabat sebagai Collection & Fraud Management
Head Bank Bali (1990-1996) dan Bank Papan Sejahtera (1996-1998), Risk Management Head
Bank HSBC (1998-2000), Risk Management dan Project Management Head American
Express (2000-2006), dan Senior Vice President untuk beberapa posisi di Bank Danamon
Indonesia (2006-2021) dengan jabatan Service Strategy Program and Development Head.
Sebelumnya beliau berkarier di Bank sebagai Associate Director Operation (2021-2023).
Indonesian citizen, 57 years old, domiciled in Jakarta. She has served as Chief Operation
Officer since July 10, 2023. She holds a Bachelor's degree in Agricultural Technology from
Padjadjaran University Bandung. She has a career of more than 30 years in the banking
industry in several banks. She served as Collection & Fraud Management Head of Bank
Bali (1990-1996) and Bank Papan Sejahtera (1996-1998), Risk Management Head of HSBC
Bank (1998-2000), Risk Management and Project Management Head of American Express
(2000-2006), and Senior Vice President for several positions at Bank Danamon Indonesia
(2006-2021) with the title of Service Strategy Program and Development Head. Previously,
she worked at the Bank as Associate Director of Operations (2021-2023).
5 FX RONY Warga Negara Indonesia, berusia 54 tahun, berdomisili di Jakarta. Beliau diangkat
LOMBOAN menjadi Associate Director Asset Recovery sejak tanggal 1 Desember 2021. Beliau meraih
Associate Director gelar Sarjana Teknik Elektro Universitas Trisakti (1996). Sebelumnya berkarier di Bank
Asset Recovery sebagai Account Officer Cabang Suryopranoto (1997), Team Leader Marketing Cabang
Suryopranoto (2000), Pimpinan Cabang Manado (2002), Staf Branch Banking (2005), Team
Leader 2 Corporate Banking (2005), Kepala Bagian Kredit (2008), Kepala Bagian Kredit
Komersil & Korporasi (2012), Kepala Divisi Manajemen Risiko (2013), Kepala Divisi Kredit
Komersil & Korporasi (2014), Deputi Direktur Komersil & Korporasi (2017), Deputi Direktur
Bisnis 1 (2018-2020), dan Associate Director Korporasi & SKMR (2020-2021).
Indonesian citizen, 54 years old, domiciled in Jakarta. He was appointed as Associate Director
Asset Recovery on December 1, 2021. He holds a Bachelor's degree in Electrical Engineering
from Trisakti University (1996). Previously, he worked at the Bank as Account Officer of
Suryopranoto Branch (1997), Team Leader Marketing of Suryopranoto Branch (2000), Branch
Manager Manado (2002), Branch Banking Staff (2005), Team Leader 2 Corporate Banking
(2005), Head of Credit Section (2008), Head of Commercial & Corporate Credit Section (2012),
Head of Risk Management Division (2013), Head of Commercial & Corporate Credit Division
(2014), Deputy Director of Commercial & Corporate (2017), Deputy Director of Business 1 (2018-
2020), and Associate Director of Corporate & SKMR (2020-2021).
6 ANDY DHARMA Warga Negara Indonesia, berusia 49 tahun dan berdomisili di Jakarta. Beliau diangkat
Associate Director menjadi Associate Director Risk Management sejak tanggal 10 Juli 2023. Beliau meraih
Risk Management gelar Bachelor of Commerce dengan double majors Banking and Marketing dari Curtin
University of Technology (2001) dan Master Sains (Honors) Defense Economics dari
Universitas Pertahanan Indonesia (2012). Sebelumnya, berkarier di Bank sebagai peserta
Management Development Program (2002), Staf Treasury (2002-2003), Staf Tim Risk
Management Working Team (2003-2008), Wakil Kepala Divisi Pengembangan Produk
dan Servis (2008-2010), Wakil Kepala Divisi Kredit II (2010-2012), Kepala Divisi Sekretaris
Perusahaan (2012-2014), Kepala Divisi International Banking (2014-2015), Kepala Divisi
Treasury & International Banking (2015-2017), Staf Khusus Direktorat Bisnis 2 (2017-2018),
Deputi Direktur Treasury and FI (2018-2021), dan Direktur Bisnis & Treasury (2021).
Indonesian citizen, 49 years old and domiciled in Jakarta. He was appointed as Associate
Director Risk Management on July 10, 2023. He holds a Bachelor of Commerce with
double majors Banking and Marketing from Curtin University of Technology (2001) and
Master of Science (Honors) Defense Economics from Indonesia Defense University (2012).
Previously, he worked at the Bank as a Management Development Program participant
(2002), Treasury Staff (2002-2003), Risk Management Working Team Staff (2003-2008),
Deputy Head of Product Development and Service Division (2008-2010), Deputy Head
of Credit Division II (2010-2012), Head of Corporate Secretary Division (2012-2014), Head
of International Banking Division (2014-2015), Head of Treasury & International Banking
Division (2015-2017), Special Staff of Business Directorate 2 (2017-2018), Deputy Director of
Treasury and FI (2018-2021), and Director of Business & Treasury (2021).
PT Bank Artha Graha Internasional Tbk
100 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Nama dan Jabatan Keterangan
No
Name and Position Description
7 ELVIN HALIM Warga Negara Indonesia, 43 tahun, berdomisili di Indonesia. Menjabat sebagai Corporate
Corporate Secretary Secretary sejak tanggal 10 Juli 2023. Meraih gelar sarjana dalam bidang Teknik Elektro dari
Universitas Katolik Atma Jaya, Jakarta (2003) dan telah menyelesaikan Program Certified
Human Resources Professional (2021), Sertifikasi Manajemen Risiko Perbankan jenjang 7
(2022), dan Advanced Human Capital Acomplished (2022).
Dalam perjalanan karirnya, beliau pernah menjabat sebagai Wakil Pemimpin Cabang,
Pemimpin Cabang dan Pemimpin Wilayah di PT Bank Sinarmas Tbk (2006-2013), Production
Engineering di PT Yamaha Music Manufacturing Asia (2004-2005) dan memulai karir di
Bank pada tahun 2014 sebagai Pemimpin Cabang (2014-2020) dan Deputi Direktur Human
Capital (2020-2023), serta sebagai anggota Komite Remunerasi dan Nominasi (2021-2023).
Indonesian citizen, 43 years old, domiciled in Indonesia. He has served as Corporate
Secretary since July 10, 2023. He holds a bachelor's degree in Electrical Engineering from
Atma Jaya Catholic University, Jakarta (2003) and has completed the Certified Human
Resources Professional Program (2021), Banking Risk Management Certification level 7
(2022), and Advanced Human Capital Accomplished (2022).
In the course of his career, he served as Deputy Branch Manager, Branch Manager and
Regional Manager at PT Bank Sinarmas Tbk (2006-2013), Production Engineering at PT
Yamaha Music Manufacturing Asia (2004-2005) and started his career at the Bank in 2014
as Branch Manager (2014-2020) and Deputy Director of Human Capital (2020-2023), as
well as a member of the Remuneration and Nomination Committee (2021-2023).
8 GARY FERDINAN Warga Negara Indonesia, berusia 30 tahun, berdomisili di Tangerang. Beliau menjabat
ATAUPAH sebagai Legal Bureau sejak tanggal 30 September 2022. Beliau meraih gelar Sarjana
Legal Bureau Hukum di Universitas Atma Jaya Jakarta (2014) dan Magister Hukum dari Universitas
Indonesia tahun (2018). Sebelumnya, beliau berkarier di Bank sebagai Sekretaris Direksi
(2021-2022).
Indonesian citizen, 30 years old, domiciled in Tangerang. He has served as Legal Bureau
since September 30, 2022. He earned her Bachelor of Laws from Atma Jaya University
Jakarta (2014) and Master of Laws from University of Indonesia (2018). Previously, he
worked at the Bank as Secretary of the Board of Directors (2021-2022).
9 ADHYAKSA SITEPU Warga Negara Indonesia, 54 tahun, berdomisili di Jakarta. Beliau menjabat sebagai Head of
Head of Internal Internal Audit sejak tanggal 15 Oktober 2020. Beliau meraih gelar Sarjana Ekonomi jurusan
Audit Akuntansi dari Sekolah Tinggi Ilmu Ekonomi Bandung (1993), Master Business Administration
dari Newport University USA (1997) dan Doctor of Philosophy bidang Manajemen dari
American World University (1998). Sebelumnya berkarier sebagai Deputi Head Internal
Audit PT Jakarta International Hotels & Development Tbk. Selanjutnya berkarier di Bank
sebagai Deputi Direktur Anti Fraud, Kontrol dan APU PPT (2018-2019), dan Deputi Direktur
Kepatuhan (2019-2020).
Indonesian citizen, 54 years old, domiciled in Jakarta. He has served as Head of Internal
Audit since October 15, 2020. He holds a Bachelor of Economics majoring in Accounting
from the Bandung College of Economics (1993), Master of Business Administration from
Newport University USA (1997) and Doctor of Philosophy in Management from American
World University (1998). Previously, he worked as Deputy Head of Internal Audit of PT
Jakarta International Hotels & Development Tbk, Deputy Director of Anti-Fraud, Control
and AML/CFT of the Bank (2018-2019) and Deputy Director of Compliance (2019-2020).
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 101
Page 102
Nama dan Jabatan Keterangan
No
Name and Position Description
10 MARLENE Warga Negara Indonesia, 38 tahun, berdomisili di Jakarta. Beliau menjabat sebagai Deputy
GUNAWAN Director Human Capital sejak tanggal 10 Juli 2023. Beliau meraih gelar Sarjana Ekonomi
Deputy Director Akuntansi dari Universitas Tarumanagara (2008) dan Magister Manajemen Universitas
Human Capital Tarumanagara (2010). Sebelumnya, beliau menjabat sebagai Executive Officer Kredit
Korporasi Bank (2017), Deputi Direktur Bisnis 3 (2018-2020), Deputi Direktur Korporasi & FI
(2020-2021), Deputi Direktur KPO Sudirman (2021), dan Corporate Secretary (2021-2023).
Indonesian citizen, 38 years old, domiciled in Jakarta. She has served as Deputy Director
Human Capital since July 10, 2023. She holds a Bachelor of Economics in Accounting from
Tarumanagara University (2008) and Master of Management from Tarumanagara University
(2010). Previously, she served as the Bank's Corporate Credit Executive Officer (2017),
Deputy Director of Business 3 (2018-2020), Deputy Director of Corporate & FI (2020-2021),
Deputy Director of KPO Sudirman (2021), and Corporate Secretary (2021-2023).
11 EDRIWAN Warga Negara Indonesia, berusia 44 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
MEIDIKARA Deputy Director Operatiton 1 sejak tanggal 10 Juli 2023. Beliau meraih gelar Sarjana
Deputy Director Manajemen di STIE Perbanas Jakarta (2003) dan gelar Magister Manajemen di ABFI
Operation 1 Perbanas Jakarta (2013). Sebelumnya, beliau menjabat di Bank sebagai Kepala Seksi Kredit
Konsumer & UMKM (2013), Staff Wilayah 9 (2014), Senior Credit Procedure (2017), Executive
Officer Sistem Prosedur Kredit & SDM (2019), Executive Officer Sistem Prosedur (2020),
Executive Officer Sistem Prosedur Operation, SDM, Kredit & Treasury, dan Executive
Officer Service & Quality (2022-2023).
Indonesian citizen, 44 years old, domiciled in Jakarta. He has served as Deputy Director
Operation 1 since July 10, 2023. He earned her Bachelor of Management degree from STIE
Perbanas Jakarta (2003) and Master of Management degree from ABFI Perbanas Jakarta
(2013). Previously, he served in the Bank as Head of Consumer & MSME Credit Section
(2013), Region 9 Staff (2014), Senior Credit Procedure (2017), Executive Officer Credit & HR
Procedure System (2019), Executive Officer Procedure System (2020), Executive Officer
Procedure System Operation, HR, Credit & Treasury, and Executive Officer Service &
Quality (2022-2023).
12 INNAWATI SULINA Warga Negara Indonesia, berusia 55 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
Deputy Director Deputy Director Operation 2 sejak tanggal 30 September 2022. Beliau meraih gelar Sarjana
Operation 2 Ekonomi Manajemen dari Universitas Tridharma Widya Jakarta (1994). Sebelumnya, beliau
menjabat sebagai Staf SKAI (2001), Staf Komisaris (2002), Sekretariat Komisaris & Direksi
(2011), Staf Khusus Sekretariat Komisaris (2013), Sekretariat Komisaris (2017-2020), dan
Deputi Direktur Admin Kredit & Legal (2020-2022).
Indonesian citizen, 55 years old, domiciled in Jakarta. She has served as Deputy Director
Operation 2 since September 30, 2022. She holds a Bachelor's degree in Management
Economics from Tridharma Widya University Jakarta. Previously, she served as SKAI Staff
(2001), Commissioner Staff (2002), Secretariat of Commissioners & Directors (2011), Special
Staff of Commissioner Secretariat (2013), Commissioner Secretariat (2017-2020), and
Deputy Director of Credit Admin & Legal (2020-2022).
PT Bank Artha Graha Internasional Tbk
102 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Nama dan Jabatan Keterangan
No
Name and Position Description
13 LIDYA SETIAWATI Warga Negara Indonesia, berusia 50 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
Deputy Director Deputy Director General Affairs sejak tanggal 23 Oktober 2020. Pada tahun 1995 meraih
General Affairs gelar Sarjana Marketing di Arizona State University dan gelar Master International Business
Management di Hawaii Pacific University (1999). Sebelumnya, beliau menjabat sebagai Staf
Corporate Secretary (2012), Staf Premises (2013), PJs Kabag Premises (2014), Pejabat Cost
Control (2015), Executive Officer Procurement & Premises (2017), dan Deputy Director
General Affairs (2020).
Indonesian citizen, 50 years old, domiciled in Jakarta. She has served as Deputy General
Affairs Director since October 23, 2020. In 1995, she earned a Bachelor's degree in
Marketing from Arizona State University and a Master's degree in International Business
Management from Hawaii Pacific University (1999). Previously, she served as Corporate
Secretary Staff (2012), Premises Staff (2013), Acting Head of Premises (2014), Cost Control
Officer (2015), Executive Officer Procurement & Premises (2017), and Deputy General
Affairs Director (2020).
14 ROCKY S. LAURENS Warga Negara Indonesia, berusia 47 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
Deputy Director Deputy Director Corporate Relations sejak tanggal 10 Juli 2023. Beliau meraih gelar Sarjana
Corporate Relations Akuntansi dari Universitas Advent Indonesia. Sebelumnya, beliau berkarier di Bank sebagai
Staf Financial Control (2005), peserta Management Development Program (2011), Account
Officer (2012), Kepala Bagian Kontrol Keuangan (2014), Deputi Direktur Fincon, Accounting,
Budgeting, Sistem dan Prosedur (2017-2019), Deputi Direktur Sistem dan Prosedur, serta
Perwakilan Pengguna (2018-2020), Deputi Direktur Operasi (2020-2022), dan Deputy
Director Operation 1 (2022-2023).
Indonesian citizen, 47 years old, domiciled in Jakarta. He has served as Deputy Director
Corporate Relations since July 10, 2023. He holds a Bachelor of Accounting degree from
Adventist University of Indonesia. Previously, he worked at the Bank as Financial Control
Staff (2005), Management Development Program participant (2011), Account Officer (2012),
Head of Financial Control Section (2014), Deputy Director of Fincon, Accounting, Budgeting,
Systems and Procedures (2017-2019), Deputy Director of Systems and Procedures, and
User Representative (2018-2020), Deputy Director of Operations (2020-2022), and Deputy
Director of Operation 1 (2022-2023).
15 PONTTIE Warga Negara Indonesia, berusia 44 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
PRASNANUGRAHA Deputy Director Compliance sejak tanggal 30 September 2022. Meraih gelar Sarjana
PERKASA Akuntansi (2003) dan Master Akuntansi dari Universitas Diponegoro Semarang (2007).
Deputy Director Sebelumnya, beliau pernah menjabat sebagai Staf Operasi Cabang Harmoni (2003-
Compliance 2004), Staf Operasi Cabang Pandanaran Semarang (2004-2010), Account Officer Cabang
Suryopranoto (2010-2011), Account Officer Cabang Pemuda (2011-2013), Staf SKMR (2013-
2018), Executive Officer SKMR (2019-2020), Deputi Direktur SKMR-ERM (2020), dan Deputi
Direktur SKMR & Kepatuhan (2021-2022).
Indonesian citizen, 44 years old, domiciled in Jakarta. He has served as Deputy Director
Compliance since September 30, 2022. He holds a Bachelor of Accounting (2003) and
Master of Accounting from Diponegoro University Semarang (2007). Previously, He served
as Harmoni Branch Operations Officer (2003-2004), Pandanaran Semarang Branch
Operations Officer (2004-2010), Suryopranoto Branch Account Officer (2010-2011),
Pemuda Branch Account Officer (2011-2013), SKMR Staff (2013-2018), SKMR Executive
Officer (2019-2020), SKMR-ERM Deputy Director (2020), and SKMR & Compliance Deputy
Director (2021-2022).
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 103
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Nama dan Jabatan Keterangan
No
Name and Position Description
16 IMRANUL HADI Warga Negara Indonesia, berusia 56 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
Deputy Director Deputy Director SKTI sejak 30 September 2022. Beliau meraih gelar Sarjana Teknik di
SKTI Universitas Syiah Kuala (1991), S2 Bisnis & Manajemen di Universitas Prasetya Mulia (1996)
dan S2 Manajemen Informatika di George Washington University (2002). Sebelumnya,
beliau pernah menjabat sebagai Koordinator SKAI Bagian EDP Audit (2001), Kabag EDP
Audit (2007), Kabag Audit Teknologi (2008), Staf Khusus Corporate Secretary (2012),
Kabag EDP Quality Assurance (2013), Kabag IT Security & QA (2016), Executive Officer IT
Security (2019-2020), Deputi Direktur Digital Banking (2020-2021), dan Deputi Direktur IT
Governance (2021-2022).
Indonesian citizen, 56 years old, domiciled in Jakarta. He was appointed as Deputy
Director of SKTI on September 30, 2022. He earned his Bachelor of Engineering degree
at Syiah Kuala University (1991), Master of Information Management at George Washington
University (1996) and Master of Business & Management at Prasetya Mulia University
(2002). Previously, he served as SKAI Coordinator of EDP Audit Section (2001), Head of EDP
Audit (2007), Head of Technology Audit (2008), Corporate Secretary Special Staff (2012),
Head of EDP Quality Assurance (2013), Head of IT Security & QA (2016), Executive Officer IT
Security (2019-2020), Deputy Director of Digital Banking (2020-2021), and Deputy Director
of IT Governance (2021-2022).
17 TOMY YONGELIS Warga Negara Indonesia, berusia 39 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
Deputy Director Deputy Director Asset Consumer & Retail sejak tanggal 1 Desember 2021. Beliau meraih
Asset Consumer & gelar Sarjana Ekonomi dari STIE Trisakti (2004). Sebelumnya, beliau berkarier di Bank
Retail sebagai Staf Kredit MDP IV (2005), Staf Direktorat Kredit (2006), Account Officer (2006),
Team Leader Marketing (2008), Pimpinan Tim dan Pemimpin Cabang di Cirebon, Bandung,
Roxymas, Cokroaminoto, Koordinator Wilayah Jabar-Jateng (2008-2016), Deputi Direktur
Kredit Process & Collection (2017), Direktur UMKM (2018), Associate Director Bisnis Retail
(2019), Deputi Direktur Konsumer Retail (2020).
Indonesian citizen, 39 years old, domiciled in Jakarta. He has served as Deputy Director of
Asset Consumer & Retail since December 1, 2021. He holds a Bachelor of Economics degree
from STIE Trisakti (2004). Previously, he had a career in the Bank as Credit Officer MDP IV
(2005), Credit Directorate Staff (2006), Account Officer (2006), Team Leader Marketing
(2008), Team Leader and Branch Manager in Cirebon, Bandung, Roxymas, Cokroaminoto,
West Java and Central Java Regional Coordinator (2008-2016), Deputy Director of Credit
Process & Collection (2017), Director of MSMEs (2018), Associate Director of Retail Business
(2019), Deputy Director of Consumer Retail (2020).
18 LILY PANGESTU Warga Negara Indonesia, berusia 56 tahun, berdomisili di Jakarta. Beliau menjabat
Regional Head 2 sebagai Regional Head 2 sejak tanggal 10 Juli 2023. Beliau meraih gelar Sarjana Ekonomi
jurusan Akuntansi dari Universitas Trisakti Jakarta (1990) dan gelar Magister Manajemen
dari Sekolah Tinggi Manajemen PPM di Jakarta (2021). Sebelumnya, beliau berkarier di
bidang perbankan dimulai dari Marketing Officer SME di PT Bank Danamon Indonesia
sejak (1992-2022) dengan jabatan terakhir sebagai Secured Branch & Alternate Channel
Head. Selanjutnya bergabung di Bank sejak tanggal 12 Januari 2023 sebagai Secretariat
to Bureau (2023).
Indonesian citizen, 56 years old, domiciled in Jakarta. She has served as Regional Head 2
since July 10, 2023. She holds a Bachelor of Economics degree majoring in Accounting from
Trisakti University Jakarta (1990) and a Master of Management degree from PPM College
of Management in Jakarta (2021). Previously, she had a career in banking starting from SME
Marketing Officer at PT Bank Danamon Indonesia from (1992-2022) with his last position
as Secured Branch & Alternate Channel Head. She joined the Bank on January 12, 2023 as
Secretariat to Bureau (2023).
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Memperkuat Kolaborasi Menghadirkan Solusi
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Nama dan Jabatan Keterangan
No
Name and Position Description
19 SELVY HUTOMO Warga Negara Indonesia, berusia 54 tahun, berdomisili di Surabaya. Beliau menjabat
Regional Head 3 sebagai Regional Head 3 sejak tanggal 10 Juli 2023. Beliau meraih gelar Sarjana Hukum
dari Universitas Airlangga Surabaya (1992). Sebelumnya, beliau berkarier di Bank sebagai
Koordinator Wilayah dan Executive Officer (2006).
Indonesian citizen, 54 years old, domiciled in Surabaya. She has served as Regional Head
3 since July 10, 2023. She holds a Bachelor of Law degree from Airlangga University
Surabaya (1992). Previously, she worked in the Bank as Regional Coordinator and Executive
Officer (2006).
20 FX TEGUH Warga Negara Indonesia, berusia 44 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
SURYANTO Deputy Director Asset Corporate & Commercial sejak tanggal 10 Juli 2023. Beliau meraih
Deputy Director gelar Sarjana Pertanian di Universitas Brawijaya Malang (2004) dan Magister Manajemen
Asset Corp & di Universitas Mercubuana Jakarta (2019). Sebelumnya, beliau berkarier di Bank sebagai
Commercial Teller (2005), ODP III (2008), Account Officer (2009), Team Leader Marketing (2011), Pimpinan
Cabang (2013), Executive Officer Cabang (2017), Staf Branch Banking (2017), Staf Direktorat
Kredit Korporasi (2017), Pjs Executive Officer Restruktur (2020), Executive Officer Remedial
& Litigasi (2020), Pjs Deputi Direktur SAM & Remedial (2021), dan Deputy Director Recovery
& Restructure (2022-2023).
Indonesian citizen, 44 years old, domiciled in Jakarta. He has served as Deputy Director
Asset Corporate & Commercial since July 10, 2023. He earned his bachelor's degree
in Agriculture at Brawijaya University Malang (2004) and Master of Management at
Mercubuana University Jakarta (2019). Previously, he worked at the Bank as a Teller (2005),
ODP III (2008), Account Officer (2009), Team Leader Marketing (2011), Branch Manager
(2013), Branch Executive Officer (2017), Branch Banking Staff (2017), Staff of Corporate
Credit Directorate (2017), Pjs Executive Officer Restructure (2020), Executive Officer
Remedial & Litigation (2020), Pjs Deputy Director SAM & Remedial (2021), and Deputy
Director Recovery & Restructure (2022-2023).
21 GHIFARI DAULAGIRI Warga Negara Indonesia, berusia 37 tahun, berdomisili di Tangerang. Beliau menjabat
Deputy Director sebagai Deputy Director Digital Insight sejak tanggal 30 September 2022. Beliau meraih
Digital Insight gelar Sarjana Matematika dari Institut Teknologi Bandung (2010). Sebelumnya, beliau
berkarier di Standard Chartered Bank sebagai Global Retail Decision Systems Manager
(2010-2018), dan Bukalapak sebagai Head of Trust and Safety (2018-2022).
Indonesian citizen, 37 years old, domiciled in Tangerang. He has served as Deputy Director
Digital Insight since September 30, 2022. He earned his Bachelor of Science (S.Si) degree
in Mathematics from Bandung Institute of Technology in 2010. He previously worked at
Standard Chartered Bank as Global Retail Decision Systems Manager (2010-2018), and
Bukalapak as Head of Trust and Safety (2018-2022).
22 HERU HELBIANTO Warga Negara Indonesia, berusia 49 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
Deputy Director Deputy Director Fixed Income sejak tanggal 31 Desember 2023. Beliau meraih gelar
Fixed Income Sarjana Keuangan & Perbankan dari STIE Keuangan & Perbankan Indonesia Jakarta (1998)
dan Magister Manajemen Keuangan dari Universitas Trisakti Jakarta (2000). Sebelumnya,
beliau berkarier sebagai Head of Treasury Division di Bank of India (2016), General Manager
di Post Energy Group (2018), dan Head of Treasury di Bank KB Bukopin.
Indonesian citizen, 49 years old, domiciled in Jakarta. He has served as Deputy Director
Fixed Income since December 31, 2023. He holds a Bachelor of Finance & Banking degree
from STIE Keuangan & Perbankan Indonesia Jakarta (1998) and Master of Financial
Management from Trisakti University Jakarta (2000). Previously, he worked as Head of
Treasury Division at Bank of India (2016), General Manager at Post Energy Group (2018), and
Head of Treasury at Bank KB Bukopin.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 105
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Nama dan Jabatan Keterangan
No
Name and Position Description
23 ANGGA Warga Negara Indonesia, berusia 36 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
WICAKSANA Deputy Director Financial Institution sejak tanggal 31 Desember 2023. Beliau meraih
Deputy Director gelar Sarjana Ekonomi dari Universitas Islam Negeri Syarief Hidatullah Jakarta (2010) dan
Financial Institution Magister Manajemen dari Universitas Muhammadiyah (2014). Sebelumnya, beliau berkarier
sebagai Assistant Supervisor di Bank DKI (2010), Senior Dealer di PT Bank Resona Perdania
(2018), PLT Kepala Divisi Treasury di PT Bank BPD Banten (2019).
Indonesian citizen, 36 years old, domiciled in Jakarta. He has served as Deputy Director
Financial Institution since December 31, 2023. He earned his Bachelor of Economics degree
from Syarief Hidatullah State Islamic University Jakarta (2010) and Master of Management
degree from Muhammadiyah University (2014). Previously, he worked as Assistant
Supervisor at Bank DKI (2010), Senior Dealer at PT Bank Resona Perdania (2018), PLT Head
of Treasury Division at PT Bank BPD Banten (2019).
24 ANDI ARIESZA Warga Negara Indonesia, berusia 44 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
RHIANDINI M Vice Deputy Director Treasury sejak tanggal 1 Desember 2021. Beliau meraih gelar Sarjana
Vice Deputy Sosial & Politik Universitas Padjadjaran Bandung (1997). Sebelumnya, beliau berkarier
Director Treasury di PT Bank Mandiri sebagai Credit Analyst Officer (2006-2007), Junior Dealer Cash &
Liquidity (2007– 2010), Dealer Cash & Liquidity (2010-2012), Chief Dealer Cash & Liquidity
(2012-2013), Chief Dealer FX Derivative (2013). Selanjutnya di Royal Bank of Scotland NV,
Jakarta sebagai Markets Associates (2013-2016), PT Bank JTrust Indonesia sebagai ALM
Department Head (2016-2019) dan PT Bank ICBC Indonesia sebagai Banking Book &
Liquidity Management Team Leader (2019-2021).
Indonesian citizen, 44 years old, domiciled in Jakarta. He has served as Vice Deputy
Director Treasury since December 1, 2021. He holds a Bachelor's degree in Social & Political
Sciences from Padjadjaran University Bandung (1997). Previously, he worked at PT Bank
Mandiri as Credit Analyst Officer (2006-2007), Junior Dealer Cash & Liquidity (2007-2010),
Dealer Cash & Liquidity (2010-2012), Chief Dealer Cash & Liquidity (2012-2013), Chief
Dealer FX Derivative (2013). Furthermore at Royal Bank of Scotland NV, Jakarta as Markets
Associates (2013-2016), PT Bank JTrust Indonesia as ALM Department Head (2016-2019)
and PT Bank ICBC Indonesia as Banking Book & Liquidity Management Team Leader (2019-
2021).
25 MENACHEM Warga Negara Indonesia, berusia 42 tahun, berdomisili di Jakarta. Beliau menjabat sebagai
TODING ALLO Vice Deputy Director Core & Payment sejak tanggal 10 Juli 2023. Beliau meraih gelar
Vice Deputy Diploma-3 Teknik Telekomunikasi dari Teknik Elektro Politeknik Negeri Ujung Pandang
Director Core & Makasar (2001) dan Sarjana Sistem Informatika dari STMIK Catur Sakti Kendari (2012).
Payment Sebelumnya, beliau berkarier sebagai Business Representatif dan IT Support di Artajasa
Pembayaran Elektronis (2002), Senior Engineer di Bank BPD Sulawesi Tenggara sebagai
(2005), Lead Consultant / Client Support di PT Structured Services (Silverlake Indonesia)
(2013). Berkarier di Bank sebagai Executive Officer Management SI & Vendor Management
(2020), Executive Officer Userep & SKTI (2020), dan Executive Officer Core & Payment
(2022)
Indonesian citizen, 42 years old, domiciled in Jakarta. He has served as Vice Deputy
Director of Core & Payment since July 10, 2023. He holds a Diploma in Telecommunication
Engineering from the Electrical Engineering of Politeknik Negeri Ujung Pandang Makassar
(2001) and a Bachelor of Information Systems from STMIK Catur Sakti Kendari (2012).
Previously, he worked as Business Representative and IT Support at Artajasa Pembayaran
Elektronis (2002), Senior Engineer at Bank BPD Southeast Sulawesi as (2005), Lead
Consultant / Client Support at PT Structured Services (Silverlake Indonesia) (2013). Career
in the Bank as Executive Officer SI Management & Vendor Management (2020), Executive
Officer Userep & SKTI (2020), and Executive Officer Core & Payment (2022).
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DEMOGRAFI KARYAWAN
EMPLOYEE DEMOGRAPHICS
Jumlah karyawan Bank Artha Graha Internasional pada The number of employees of Bank Artha Graha Internasional
akhir tahun 2023 tercatat sebanyak 1.463 orang, menurun at the end of 2023 was recorded at 1,463 people, a decrease
jika dibandingkan tahun sebelumnya sebanyak 1.487 orang. compared to the previous year of 1,487 people.
Jumlah Karyawan Bank Artha Graha Internasional 2021 - 2023
Number of Employees of Bank Artha Graha Internasional 2021 - 2023
1.487
1.463
1.581
2023 2022 2021
Komposisi Karyawan Berdasarkan Jenis Kelamin
Employee Composition by Gender
2023 2022 2021
Jenis Kelamin
Gender Jumlah Jumlah Jumlah
% % %
Total Total Total
Pria
738 50,44 754 50,71 811 51,30
Male
Wanita
725 49,56 733 49,29 770 48,70
Female
Jumlah
1.463 100 1.487 100 1.581 100
Total
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 107
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Komposisi Karyawan Berdasarkan Status Kepegawaian
Employee Composition by Employment Status
2023 2022 2021
Status Kepegawaian
Employment Status Jumlah Jumlah Jumlah
% % %
Total Total Total
Karyawan Tetap
1.121 76,62 1.242 83,52 1.430 90,45
Permanent Employees
Karyawan Kontrak
342 23,38 245 16,48 151 9,55
Contract Employees
Jumlah
1.463 100 1.487 100 1.581 100
Total
Komposisi Karyawan Berdasarkan Rentang Usia
Employee Composition by Age Range
2023 2022 2021
Rentang Usia
Age Rage Jumlah Jumlah Jumlah
% % %
Total Total Total
18-24 Tahun Years Old 208 14,22 138 9,28 72 4,55
25-45 Tahun Years Old 876 59,88 927 62,34 1.020 64,52
46-50 Tahun Years Old 180 12,30 199 13,38 250 15,81
>50 Tahun Years Old 199 13,60 223 15,00 239 15,12
Jumlah
1.463 100 1.487 100 1.581 100
Total
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Memperkuat Kolaborasi Menghadirkan Solusi
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Komposisi Karyawan Berdasarkan Jenjang Pendidikan
Employee Composition by Education Level
2023 2022 2021
Jenjang Pendidikan
Education Level Jumlah Jumlah Jumlah
% % %
Total Total Total
S3 Doctor’s degree 1 0,07 1 0,07 1 0,06
S2 Master’s degree 45 3,08 51 3,43 49 3,10
S1 Bachelor’s degree 1.109 75,80 1.082 72,76 1.125 71,16
D3 Diploma 191 13,06 210 14,12 245 15,50
SMA atau Sederajat
98 6,70 120 8,07 137 8,66
Senior High School or Equivalent
< SMA
19 1,30 23 1,55 24 1,52
< Senior High School
Jumlah
1.463 100 1.487 100 1.581 100
Total
Komposisi Karyawan Berdasarkan Level Organisasi
Employee Composition by Organizational Level
2023 2022 2021
Level Organisasi
Organizational Level Jumlah Jumlah Jumlah
% % %
Total Total Total
Senior Vice President 3 0,21 3 0,20 4 0,25
Vice President 8 0,55 6 0,40 3 0,19
Assistant Vice President 21 1,44 17 1,14 12 0,76
Senior Manager 8 0,55 10 0,67 17 1,07
Manager 26 1,78 29 1,95 30 1,90
Senior Assistant Manager 82 5,60 69 4,64 61 3,86
Assistant Manager 84 5,74 88 5,92 88 5,57
Junior Assistant Manager 138 9,43 145 9,75 167 10,56
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 109
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2023 2022 2021
Level Organisasi
Organizational Level Jumlah Jumlah Jumlah
% % %
Total Total Total
First Officer 512 35,00 517 34,77 597 37,76
Staff 527 36,02 537 36,11 519 32,83
Non Staff 54 3,69 66 4,44 83 5,25
Jumlah
1.463 100 1.487 100 1.581 100
Total
STRUKTUR DAN KOMPOSISI PEMEGANG SAHAM
Shareholder Structure and Composition
PT Cerana PT Arthamulia Masyarakat
PT Cakra Inti Utama
Artha Putra Sentosajaya Public
14,38% 6,54% 4,15% 59,30%
PT Pirus Platinum PT Karya Nusantara
PT Puspita Bisnispuri
Murni Permai
6,73% 5,38% 3,52%
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Pemegang Saham Utama dan Pemegang Saham Pengendali
Major Shareholders and Controlling Shareholders
Pemegang Saham PT Pirus Platinum Murni, PT Cerana Shareholders of PT Pirus Platinum Murni, PT Cerana
Arthaputra, PT Puspita Bisnispuri, PT Arthamulia Arthaputra, PT Puspita Bisnispuri, PT Arthamulia
Sentosajaya, PT Karya Nusantara Permai adalah Bapak Sentosajaya, PT Karya Nusantara Permai are Mr. Tomy
Tomy Winata dan Bapak Sugianto Kusuma, sehingga Winata and Mr. Sugianto Kusuma, therefore the last
pemegang saham pengendali terakhir Bank Artha Graha controlling shareholders of Bank Artha Graha Internasional
Internasional adalah Bapak Tomy Winata dan Bapak are Mr. Tomy Winata and Mr. Sugianto Kusuma.
Sugianto Kusuma.
Komposisi Pemegang Saham
Shareholder Composition
31 Desember 2023 1 Januari 2023
December 31, 2023 January 1, 2023
Modal Ditempatkan Persentase Modal Ditempatkan Persentase
Pemegang Saham Jumlah Saham Jumlah Saham
dan Disetor Penuh Kepemilikan dan Disetor Penuh Kepemilikan
Shareholders (lembar saham) (lembar saham)
(Rp) Ownership (Rp) Ownership
Total Shares Total Shares
Issued and Paid Percentage Issued and Paid Percentage
(Shares) (Shares)
Capital (IDR) (%) Capital (IDR) (%)
Nilai Nominal Saham = Rp110,88/lembar saham
Nominal Value of Shares = IDR110.88/share
Kepemilikan Saham 5% atau Lebih
Share Ownership of 5% or More
PT CAKRA INTI
2.908.909.842 322.539.923.280,96 14,38% 2.908.909.842 322.539.923.280,96 14,38%
UTAMA
PT PIRUS PLATINUM
1.361.238.977 150.934.177.769,76 6,73% 1.361.238.977 150.934.177.769,76 6,73%
MURNI
PT CERANA ARTHA
1.322.157.253 146.600.796.212,64 6,54% 1.322.157.253 146.600.796.212,64 6,54%
PUTRA
PT PUSPITA
1.087.913.290 120.627.825.595,20 5,38% 1.087.913.290 120.627.825.595,20 5,38%
BISNISPURI
Kepemilikan Saham Kurang dari 5%
Share Ownership Less Than 5%
PT ARTHAMULIA
839.439.091 93.077.006.410,08 4,15% 839.439.091 93.077.006.410,08 4,15%
SENTOSAJAYA
PT KARYA
NUSANTARA 712.647.774 79.018.385.181,12 3,52% 712.647.774 79.018.385.181,12 3,52%
PERMAI
MASYARAKAT
11.991.106.680 1.329.573.908.678,40 59,30% 11.991.106.680 1.329.573.908.678,40 59,30%
PUBLIC
Jumlah
20.223.412.907 2.242.372.023.128,16 100,00% 20.223.412.907 2.242.372.023.128,16 100,00%
Total
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 111
Page 112
Komposisi Pemegang Saham Berdasarkan Status Kepemilikan
Shareholder Composition Based on Ownership Status
Jumlah Saham Persentase
Status Kepemilikan Jumlah Investor (lembar saham) Kepemilikan (%)
Ownership Status Total Investor Total Shares Ownership
(Number of Shares) Percentage (%)
Pemodal Nasional
National Investors
Perorangan Indonesia
9.187 1.330.901.833 6,581
Indonesian Individual
Perseroan Terbatas
99 15.620.792.625 77,241
Limited Liability Company
Asuransi
7 5.332.241 0,026
Insurance
Yayasan
9 24.302 0,000
Foundation
Koperasi
- - 0,000
Cooperative
Danareksa
- - 0,000
Danareksa
Lain-lain
2 401 0,000
Others
Sub-Jumlah
9.304 16.957.051.402 83,849
Sub-Total
Pemodal Asing
Foreign Investors
Perorangan Asing
40 946.788 0,005
Foreign Individuals
Badan Usaha Asing
42 3.265.414.717 16,147
Foreign Business Entities
Lain-lain
- - 0,000
Others
Sub-Jumlah
82 3.266.361.505 16,151
Sub-Total
Jumlah
9.386 20.223.412.907 100,000
Total
Kepemilikan Saham Oleh Dewan Komisaris dan Direksi
Share Ownership by Board of Commissioners and Directors
1 Januari 2023 31 Desember 2023
January 1, 2023 December 31, 2023
Pemegang Saham Persentase Persentase
Shareholders Jumlah Saham Kepemilikan (%) Jumlah Saham Kepemilikan (%)
Total Shares Ownership Total Shares Ownership
Percentage (%) Percentage (%)
Sugianto Kusuma 450.450.450 2,227 450.450.450 2,227
Christina Harapan 845.500 0,004 845.500 0,004
Handoyo Soedirdja - 0,000 500.000 0,002
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KRONOLOGI PENERBITAN DAN/ATAU PENCATATAN SAHAM
CHRONOLOGY OF SHARE ISSUANCE AND/OR LISTING
Pada tanggal 10 Juli 1990, Bank memperoleh pernyataan On July 10, 1990, the Bank obtained an effective statement
efektif dari Ketua Badan Pengawas Pasar Modal (Bapepam) from the Chairman of the Capital Market Supervisory Agency
berdasarkan Surat No. SI-124/SHM/MK.10/1990 untuk (Bapepam) based on Letter No. SI-124/SHM/MK.10/1990 to
melakukan Penawaran Umum Saham Perdana kepada conduct an Initial Public Offering of 5,000,000 shares with
masyarakat sejumlah 5.000.000 saham dengan nilai a nominal value of IDR1,000 per share, representing 20%
nominal Rp1.000 per saham yang merupakan 20% dari of the issued capital. On August 23, 1990, the shares were
modal yang ditempatkan. Pada tanggal 23 Agustus 1990, listed on the Jakarta Stock Exchange and Surabaya Stock
saham tersebut masing-masing dicatatkan pada Bursa Efek Exchange, respectively. On April 19, 1999, the Surabaya
Jakarta dan Bursa Efek Surabaya. Pada tanggal 19 April Stock Exchange approved the Bank's request to cancel
1999, Bursa Efek Surabaya menyetujui permohonan Bank the listing of the Bank's shares on the Surabaya Stock
untuk membatalkan pencatatan saham Bank di Bursa Efek Exchange.
Surabaya.
Pada tanggal 24 September 1999, Bank memperoleh On September 24, 1999, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam berdasarkan Surat statement from the Chairman of Bapepam based on
No. S-1761/PM/1999 untuk melakukan Penawaran Umum Letter No. S-1761/PM/1999 to conduct a Limited Public
Terbatas (PUT) I kepada para Pemegang Saham dalam Offering (LPO) I to the Shareholders for the issuance of
rangka penerbitan Hak Memesan Efek Terlebih dahulu 9,625,000,000 series B shares with a nominal value of
(HMETD) sejumlah 9.625.000.000 saham seri B dengan nilai IDR15 per share and an offering price of IDR100 per share.
nominal Rp15 per saham dan harga penawaran Rp100 per On September 27, 1999, the shares were listed on the
saham. Pada tanggal 27 September 1999, saham tersebut Jakarta Stock Exchange.
telah dicatatkan pada Bursa Efek Jakarta.
Pada tanggal 17 April 2007, Bank memperoleh pernyataan On April 17, 2007, the Bank obtained an effective statement
efektif dari Ketua Badan Pengawas Pasar Modal dan from the Chairman of the Capital Market and Financial
Lembaga Keuangan (Bapepam dan LK) berdasarkan Surat Institutions Supervisory Agency (Bapepam and LK) based
No. S-1746/BL/2007 untuk melakukan PUT II kepada para on Letter No. S-1746/BL/2007 to conduct the Second
Pemegang Saham dalam rangka penerbitan HMETD Limited Public Offering to the Shareholders in order to issue
sejumlah 840.007.286 saham dengan nilai nominal Rp110,88 Pre-emptive Rights of 840,007,286 shares with a nominal
per saham dan harga penawaran Rp115 per saham. Pada value of IDR110.88 per share and an offering price of IDR115
tanggal 2 Mei 2007, saham tersebut telah dicatatkan pada per share. On May 2, 2007, the shares were listed on the
Bursa Efek Indonesia. Indonesia Stock Exchange.
Pada tanggal 1 Desember 2008, Bank memperoleh efektif On December 1, 2008, the Bank obtained the effective
dari Ketua Bapepam dan LK berdasarkan Surat No. S-8684/ date from the Chairman of Bapepam and LK based on
BL/2008 untuk melakukan PUT III kepada para Pemegang Letter No. S-8684/BL/2008 to conduct the Third Limited
Saham dalam rangka penerbitan HMETD sejumlah Public Offering to the Shareholders for the issuance of
2.695.025.224 saham dengan nilai nominal Rp110,88 per Pre-emptive Rights of 2,695,025,224 shares with par value
saham dan harga penawaran Rp111,00 per saham. Pada of IDR110.88 per share and offering price of IDR111.00 per
tanggal 7 Januari 2009, saham tersebut telah dicatatkan share. On January 7, 2009, the shares were listed on the
pada Bursa Efek Indonesia. Indonesia Stock Exchange.
Pada tanggal 5 Desember 2012, Bank memperoleh On December 5, 2012, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam dan LK berdasarkan statement from the Chairman of Bapepam and LK based
Surat No. S-13878/BL/2012 untuk melakukan PUT IV on Letter No. S-13878/BL/2012 to conduct Limited Public
kepada para Pemegang Saham dalam rangka penerbitan Offering IV to the Shareholders for the issuance of
HMETD sejumlah 4.513.198.014 saham dengan nilai nominal 4,513,198,014 shares with a nominal value of IDR110.88
sebesar Rp110,88 per saham dan harga penawaran sebesar per share and an offering price of IDR111.00 per share. On
Rp111,00 per saham. Pada tanggal 21 Desember 2012, saham December 21, 2012, the shares were listed on the Indonesia
tersebut telah dicatatkan pada Bursa Efek Indonesia. Stock Exchange.
Pada tanggal 23 November 2016, Bank memperoleh On November 23, 2016, the Bank obtained an effective
pernyataan efektif dari Kepala Eksekutif Pengawas Pasar statement from the Chief Executive Officer of the Capital
Modal Otoritas Jasa Keuangan berdasarkan Surat No. Market Supervisor of the Financial Services Authority
S-682/D.04/2016 untuk melakukan PUT V kepada para based on Letter No. S-682/D.04/2016 to conduct the Fifth
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 113
Page 114
Pemegang Saham dalam rangka penerbitan HMETD Limited Public Offering to the Shareholders in order to issue
sejumlah 2.707.918.808 saham dengan nilai nominal sebesar Pre-emptive Rights totaling 2,707,918,808 shares with a
Rp110,88 per saham dan harga penawaran sebesar Rp111,00 nominal value of IDR110.88 per share and an offering price
per saham. of IDR111.00 per share.
Bank secara bersamaan menerbitkan Waran Seri I The Bank simultaneously issued Series I Warrants totaling
sebanyak 4.513.198.013 saham dimana 6 (enam) saham 4,513,198,013 shares where 6 (six) shares from the exercise
hasil pelaksanaan HMETD melekat 10 (sepuluh) Waran Seri of Pre-emptive Rights are attached to 10 (ten) Series I
I yang diberikan secara cuma-cuma sebagai insentif bagi Warrants which are given free of charge as an incentive for
pemegang HMETD yang melaksanakan haknya. Setiap Pre-emptive Rights holders who exercise their rights. Each 1
1 (satu) Waran Seri I dapat digunakan oleh pemegangnya (one) Series I Warrant can be used by the holder to purchase
untuk membeli 1 (satu) saham baru Perseroan dengan 1 (one) new share of the Company by paying the same price
membayar harga yang sama dengan harga pelaksanaan as the exercise price of the Pre-emptive Rights which is
HMETD yakni Rp111,00 (seratus sebelas rupiah) per saham IDR111.00 (one hundred and eleven rupiah) per share within
dalam periode pelaksanaan yakni 19 Juni 2017 sampai the exercise period from June 19, 2017 to December 7, 2021.
dengan 7 Desember 2021.
Pelaksanaan Waran Seri I sampai dengan 7 Desember 2021 The exercise of Series I Warrants until December 7, 2021
sebanyak 4.427.219.858 saham, sehingga Waran Seri I yang amounted to 4,427,219,858 shares, and the unexercised
tidak dilaksanakan sebanyak 85.978.155 saham. Berikut Series I Warrants amounted to 85,978,155 shares. The
adalah kronologis jumlah saham Bank yang ditempatkan following is a chronology of the number of the Bank's issued
dan disetor penuh serta saham yang dicatatkan pada Bursa and fully paid shares and shares listed on the Indonesia
Efek Indonesia sejak Penawaran Umum Saham Perdana Stock Exchange since the Initial Public Offering until
sampai dengan tanggal 31 Desember 2022: December 31, 2022:
Jumlah Saham
Jumlah Saham
Jenis Tindakan Korporas Beredar (Lembar
Tanggal Nilai Nominal (Rp) (Lembar Saham)
Type of Corporate Saham)
Date Nominal Value (IDR) Total Shares
Actions Total Shares
(Shares)
Outstanding (Shares)
23 Agustus 1990 Pencatatan Perdana 1.000,00 5.000.000 5.000.000
August 23, 1990 Initial Public Offering
9 Oktober 1990 Pencatatan Parsial 1.000,00 1.500.000 6.500.000
October 9, 1990 Partial Listing
4 Agustus 1993 Pencatatan Parsial 1.000,00 3.042.800 9.542.800
August 4, 1993 Partial Listing
19 November 1993 Saham Bonus 1.000,00 9.542.800 19.085.600
November 19, 1993 Bonus Shares
21 Juli 1997 Pencatatan Parsial 1.000,00 15.914.400 35.000.000
July 21, 1997 Partial Listing
5 Juli 1998 Saham Bonus 1.000,00 8.750.000 43.750.000
July 5, 1998 Bonus Shares
27 September 1999 Penawaran Umum 15 6.737.500.000 6.781.250.000
September 27, 1999 Terbatas I
Limited Public Offering I
1 September 2000 Partial Delisting (1,00%) 15 (96.875.000) 6.684.375.000
September 1, 2000 Partial Delisting (1,00%)
5 Januari 2001 Pencatatan Saham Pendiri 15 2.906.250.000 9.590.625.000
January 5, 2001 Founder’s Share Listing
13 Juli 2005 Merger dengan PT Bank 18,48 20.347.234.677 29.937.859.677
July 13, 2005 Artha Graha
Merger with PT Bank
Artha Graha
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Jumlah Saham
Jumlah Saham
Jenis Tindakan Korporas Beredar (Lembar
Tanggal Nilai Nominal (Rp) (Lembar Saham)
Type of Corporate Saham)
Date Nominal Value (IDR) Total Shares
Actions Total Shares
(Shares)
Outstanding (Shares)
5 Januari 2007 Pencatatan Saham 18,48 2 29.937.859.679
January 5, 2007 Tambahan
Additional Share Listing
10 Januari 2007 Reverse Stock 6:1 110,88 (24.948.216.399) 4.989.643.280
January 10, 2007
2 Mei 2007 Penawaran Umum 110,88 840.007.286 5.829.650.566
May 2, 2007 Terbatas II
Limited Public Offering II
29 Mei 2007 Partial Delisting (1,00%) 110,88 (8.400.073) 5.821.250.493
May 29, 2007 Partial Delisting (1.00%)
7 Januari 2009 Penawaran Umum 110,88 2.695.025.224 8.516.275.717
January 7, 2009 Terbatas III
Limited Public Offering III
7 Januari 2009 Partial Delisting (1,00%) 110,88 (26.950.252) 8.489.325.465
January 7, 2009 Partial Delisting (1.00%)
21 Desember 2016 Penawaran Umum 110,88 4.513.198.014 13.002.523.479
December 21, 2016 Terbatas IIV
Limited Public Offering IV
21 Desember 2016 Partial Delisting (1,00%) 110,88 (45.131.980) 12.957.391.499
December 21, 2016 Partial Delisting (1.00%)
21 Desember 2016 Penawaran Umum 110,88 2.707.918.808 15.665.310.307
December 21, 2016 Terbatas V
Limited Public Offering V
21 Desember 2016 Partial Delisting (1,00%) 110,88 (27.079.189) 15.638.231.118
December 21, 2016 Partial Delisting (1.00%)
10 Desember 2021 Pelaksanaan Waran Seri I 110,88 4.427.219.858 20.065.450.976
December 10, 2021 Series I Warrant Exercise
10 Desember 2021 Partial Delisting (1,00%) 110,88 (44.272.199) 20.021.178.777
December 10, 2021 Partial Delisting (1.00%)
Seluruh pelaksanaan penawaran umum Bank Artha Graha Internasional dilaksanakan oleh Bursa Efek Indonesia.
The entire implementation of the public offering of Bank Artha Graha Internasional shares was carried out by
the Indonesia Stock Exchange.
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KRONOLOGI PENERBITAN DAN/ATAU
PENCATATAN EFEK LAINNYA
CHRONOLOGY OF ISSUANCE AND/OR LISTING OF OTHER SECURITIES
Bank Artha Graha Internasional tidak menyajikan informasi Bank Artha Graha Internasional does not present information
terkait kronologi penerbitan obligasi, sukuk atau obligasi related to the chronology of issuance of bonds, sukuk or
konversi karena untuk periode yang berakhir pada convertible bonds because for the period ended December
tanggal 31 Desember 2023, Bank tidak menerbitkan dan 31, 2023, the Bank did not issue and list bonds, sukuk or
mencatatkan obligasi, sukuk atau obligasi konversi. convertible bonds.
ENTITAS ANAK DAN ENTITAS ASOSIASI
SUBSIDIARIES AND ASSOCIATE ENTITIES
Bank Artha Graha Internasional tidak memiliki Entitas Anak, Until the end of 2023, Bank Artha Graha Internasional did
Entitas Asosiasi, maupun Perusahaan Ventura hingga not have any Subsidiaries, Associate Entities, or Venture
periode yang berakhir pada tanggal 31 Desember 2023. Companies.
STRUKTUR GRUP
GROUP STRUCTURE
Bank Artha Graha Internasional tidak memiliki grup usaha Until the end of 2023, Bank Artha Graha Internasional did
hingga periode yang berakhir pada tanggal 31 Desember not have a business group.
2023.
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LEMBAGA DAN/ATAU PROFESI PENUNJANG PASAR MODAL
CAPITAL MARKET SUPPORTING INSTITUTIONS AND/OR PROFESSIONS
BIRO ADMINISTRASI EFEK
SECURITIES ADMINISTRATION BUREAU
Nama
PT Raya Saham Registra
Name
Plaza Sentral Lantai 2 | Plaza Sentral 2nd Floor
Alamat
Jl. Jenderal Sudirman Kav. 47-48 Jakarta, 12930
Address
(021) 252 5666, 252 5028
Jasa yang Diberikan Pencatatan Saham
Services Provided Share Listing
Periode Penugasan
2023
Assignment Period
NOTARIS
NOTARY
Nama
Christina Susanto, S.H., M.Kn
Name
Gedung Bursa Efek Indonesia
Alamat Tower 1, Lantai 15, Suite 1510 | Tower 1, 15th Floor, Suite 1510
Address Jl. Jend. Sudirman Kav. 52-53, Jakarta Selatan, 12190
Tlp: 085101299299 | Hp: 0811853000
Jasa yang Diberikan Penyusunan Akta-Akta
Services Provided Preparation of Deeds
Periode Penugasan
2023
Assignment Period
PENCATATAN SAHAM
SHARE LISTING
Nama
PT Bursa Efek Indonesia
Name
Gedung Bursa Efek Indonesia, Menara 1
Alamat
Jl. Jenderal Sudirman Kav 52-53, Jakarta 12190
Address
(021) 5150515, 5150330
Jasa yang Diberikan Jasa Pencatatan Saham di Bursa
Services Provided Share Listing Services at the Stock Exchange
Periode Penugasan
2023
Assignment Period
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Annual Report 2023 117
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KANTOR AKUNTAN PUBLIK
PUBLIC ACCOUNTING FIRM
Nama
Kantor Akuntan Publik Kanaka Puradiredja, Suhartono
Name
Wisma Bumiputera Lantai 12 | 12th Floor
Alamat Jl. Jenderal Sudirman Kav. 75
Address Setiabudi, Jakarta Pusat 12910
(021) 522 4581, 522 4582
Jasa yang Diberikan Audit Laporan Keuangan
Services Provided Financial Statement Audit
Periode Penugasan
2023
Assignment Period
WEBSITE BANK
BANK’S WEBSITE
Sebagaimana telah diatur dalam Peraturan Otoritas As stipulated in the Financial Services Authority Regulation
Jasa Keuangan No. 8/POJK.04/2015 tentang Situs No. 8/POJK.04/2015 on the Website of Public Companies
Web Perusahaan Publik dan Emiten, Bank Artha Graha and Issuers, Bank Artha Graha Internasional has a website
Internasional telah memiliki website yang beralamat with the address www.arthagraha.com.
www.arthagraha.com.
Website dipergunakan sebagai alat untuk mempromosikan The website is used as a tool to promote products or services
produk atau jasa yang ditawarkan oleh Bank, dengan offered by the Bank, with an attractive presentation design,
desain penyajian yang menarik, tampil dalam dua bahasa displayed in two languages, namely English and Indonesian.
yaitu bahasa Inggris dan bahasa Indonesia. Website Bank The Bank's website is accompanied by a simple navigation
disertai sistem navigasi yang simpel sehingga memudahkan system that makes it easier for visitors to find information.
pengunjungnya dalam mencari informasi. Data dan informasi The data and information displayed is always updated
yang ditampilkan senantiasa diperbaharui secara berkala regularly or whenever there are changes, in addition to
atau setiap kali ada perubahan, selain untuk memenuhi fulfilling regulatory requirements as well as implementing
ketentuan peraturan juga menerapkan salah satu prinsip one of the GCG principles, namely transparency.
GCG yaitu keterbukaan.
Pada website Bank, terdapat beberapa kanal utama, antara On the Bank's website, there are several main channels,
lain: among others:
1. Beranda; 1. Home;
2. Tentang BAGI; 2. About BAGI;
3. Produk dan Layanan; 3. Products and Services;
4. Hubungan Investor; 4. Investor Relations;
5. Berita; 5. News;
6. Aset; 6. Assets;
7. Karier; dan 7. Careers; and
8. Hubungi Kami. 8. Contact Us.
Dengan tersedianya situs web Bank sebagai sarana With the availability of the Bank's website as a means of
keterbukaan informasi tentang Bank, diharapkan akan disclosing information about the Bank, it is hoped that it will
meningkatkan kepercayaan masyarakat luas dan Pemegang increase the trust of the wider community and Shareholders.
Saham.
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PETA JARINGAN BISNIS DAN WILAYAH OPERASI
MAPS OF BUSINESS NETWORK AND OPERATIONAL AREA
Sumatra Utara | North Sumatra
2 Kantor | Offices
Kalimantan Barat|
Riau
West Borneo
1 Kantor | Office
1 Kantor | Office
Kepulauan Riau | Riau Islands
1 Kantor | Office
Kepulauan Babel |
Babel Islands
1 Kantor | Office
Jambi
1 Kantor | Office
Sumatra Selatan | DKI Jakarta
South Sumatra 27 Kantor | Offices
1 Kantor | Office Kalimantan Selatan|
Jawa Barat| West Java South Borneo
11 Kantor | Offices 1 Kantor | Office
Lampung
1 Kantor | Office
Banten
2 Kantor | Offices
Jawa Tengah |
Central Java
Bali
2 Kantor | Offices Jawa Timur |
2 Kantor | Offices
East Java
2 Kantor | Offices
Jumlah Kantor Berdasarkan Wilayah
Number Of Office by Area
66 Kantor
Offices
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Kalimantan Timur |
East Borneo
2 Kantor | Offices
Sulawesi Utara |
North Sulawesi Maluku Utara Ternate |
2 Kantor | Offices Ternate North Maluku
1 Kantor | Office
Sulawesi Tenggara | Maluku Ambon
South East Sulawesi 2 Kantor | Offices
1 Kantor | Office
Sulawesi Selatan |
South Sulawesi
1 Kantor | Office
Kupang
1 Kantor | Office
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Jumlah Kantor Berdasarkan Wilayah
Number of Offices By Area
Kegiatan Pelayanan Kas
Area ATM
KC KCP Cash Service Activities
Area
Payment Mobile KC KCP PP OFF Jumlah
DKI Jakarta 6 21 - 1 7 23 - 24 54
Jawa Barat
4 7 - - 4 7 - 16 27
West Java
Banten - 2 - - - 2 - 3 5
Jawa Tengah
2 - - - 2 - - 3 5
Center Java
Jawa Timur
1 1 - - 1 1 - 1 3
East Java
Bali 1 1 - - 1 1 - 6 8
Sumatra Utara
1 1 - - 2 2 - 5 9
North Sumatra
Sumatra Selatan
1 - - - 1 - - 3 4
South Sumatra
Sumatra Barat
- - - - - - - 2 2
West Sumatra
Riau 1 - - - 2 - - - 2
Kepulauan Riau
1 - - - 1 - - 1 2
Riau Island
Jambi 1 - - - 1 - - - 1
Kepulauan Babel
1 - - - 1 - - - 1
Babel Island
Lampung 1 - - - 1 - - - 1
Kalimantan Timur
2 - - - 2 - - - 2
East Borneo
Kalimantan Barat
1 - - - 1 - - 4 5
West Borneo
Kalimantan Selatan
1 - - - 1 - - - 1
South Borneo
Sulawesi Selatan
1 - - - 1 - - 1 2
South Sulawesi
Sulawesi Utara
2 - - - 2 - - - 2
North Sulawesi
Sulawesi Tenggara
1 - - - 2 - - 1 3
South East Sulawesi
Kupang (NTT) 1 - - - 1 - - 3 4
Maluku Utara
1 - - - 1 - - - 1
North Maluku
Maluku Ambon 1 1 - - 1 1 - 7 9
Jumlah
32 34 - 1 36 37 - 80 153
Total
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JUMLAH KANTOR BERDASARKAN JENIS KANTOR
NUMBER OF OFFICES BY OFFICE TYPE
Jenis Kantor
2023 2022 2021 2020 2019
Office Type
Kantor Cabang
32 32 32 32 33
Branch Office
Kantor Cabang Pembantu
34 35 36 40 54
Sub-Branch Office
Kantor Kas
- - - 2 4
Cash Office
Kegiatan Pelayanan Kas
Cash Services Activities
Payment Point - - - 6 7
Mobile Terminal 1 1 1 1 1
ATM | ATM's
On Premisess 73 74 72 80 97
Off Premisess 80 57 46 44 50
Jumlah ATM
153 131 118 124 147
Total ATM's
Jumlah
220 199 187 205 246
Total
ALAMAT KANTOR CABANG, KANTOR CABANG PEMBANTU
ADDRESS OF BRANCH OFFICES & SUB-BRANCH OFFICES
Kantor Cabang
Branch Office
Nama Kantor Alamat Nama Kantor Alamat
Office Name Address Office Name Address
Komplek Rukan Artha Gading
Gedung Artha Graha Kawasan Niaga
KC - KPO Sudirman + Niaga Terpadu Sudirman Jl. Boulevard Artha Gading
KC - Artha Gading + ATM
2 ATM Jl. Jenderal Sudirman Kav. 52-53 Blok A No. 1, 2, 3, 19, 20, 21
Jakarta Selatan, DKI Jakarta 12190 Jakarta Utara, DKI Jakarta
14240
Jl. Pangeran Jayakarta
Jl. Matraman Raya No. 38 KC - Pangeran Jayakarta
KC - Matraman + ATM No. 115 Jakarta Pusat
Jakarta Timur, DKI Jakarta 13150 + ATM
DKI Jakarta 10730
Jl. Suryopranoto No. 1-9
Jl. Melawai Raya Blok B III No. 194
KC - Melawai + ATM KC - Suryopranoto + ATM Jakarta Pusat, DKI Jakarta
Jakarta Selatan, DKI Jakarta 12160
10160
Jl. Siliwangi No. 2 RT.001 RW.011
Jl. Laksamana Malahayati E/161
Bondongan, Bogor Selatan
KC - Bogor + ATM KC - Lampung + ATM Teluk Betung, Bandar Lampung
Bogor, Jawa Barat | West Java
35224
16131
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Kantor Cabang
Branch Office
Nama Kantor Alamat Nama Kantor Alamat
Office Name Address Office Name Address
Jl. Lambung Mangkurat No. 54
Jl. Asia Afrika No. 123 A Kertak Baru Ilir, Banjarmasin
KC - Bandung Asia
Bandung, Jawa Barat | West Java KC - Banjarmasin + ATM Tengah, Kalimantan Selatan |
Afrika + ATM
40112 South Kalimantan
70111
JL. Marsma R Iswahyudi No.
Jl. RA Kartini No. 3
28 F & G Sungai Nangka,
KC - Cirebon Kartini + Kejaksaan, Cirebon, Jawa Barat |
KC - Balikpapan + ATM Balikpapan Selatan, Kalimantan
ATM West Java
Timur | East Kalimantan
45123
76114
Jl. Pandanaran No. 103
Jl. Karet No. 64 Surabaya
KC - Semarang Semarang, Jawa Tengah |
KC - Surabaya Karet + ATM Jawa Timur | East Java
Pandanaran + ATM Central Java
60161
50243
Jl. Brigjen Slamet Riyadi No. 202 Kompleks Pertokoan
Timuran Banjarsari, Solo Diponegoro Megah
KC - Solo + ATM KC - Bali Diponegoro + ATM
Jawa Tengah | Central Java Jl. Diponegoro 100 Blok B 18-20
57131 Denpasar, Bali 80113
Jl. Pemuda No. 3 Jl. Jend Sudirman RT. 008
KC - Medan Pemuda + Medan, Sumatra Utara | RW. 002 Kuanino, Kotaraja
KC - Kupang + ATM
2 ATM North Sumatra Kupang, Nusa Tenggara Timur |
20151 East Nusa Tenggara 85111
Jl. H Abdullah Silondae
Jl. Raden Patah No. 70 No. 83 Korumba, Mandonga,
KC - Batam + ATM Nagoya, Batam, Kepulauan Riau | KC - Kendari + 2 ATM Kendari, Sulawesi Tenggara |
Riau Island 29444 South East Sulawesi
93114
Jl. Jendral Ahmad Yani No.
Jl. Riau No. 19 C
KC - Makassar Ahmad Yani 35 ABCD Makassar, Sulawesi
KC - Pekanbaru + 2 ATM Air Hitam, Payung Sekaki,
+ ATM Selatan | South Sulawesi
Pekanbaru, Riau 28296
90174
Komp Ruko KUSUKA
Komplek Ruko Taman Mandiri
Jl. Raya Industri Cikarang
Blok A3 - A4
Cibarusah No. 78 Blok I/M & I/L,
KC - Palembang + ATM Jl. Kapten A Rivai, Palembang KC - Cikarang + ATM
Sukaresmi, Cikarang Selatan
Sumatra Selatan | South Sumatra
Bekasi, Jawa Barat | West Java
30116
17530
Jl. Pahlawan Revolusi No. 50
Jl. Hayam Wuruk No. 162 AB
Gamalama, Ternate
KC - Jambi + ATM Talang Jauh, Jelutung KC - Ternate + ATM
Maluku Utara | North Maluku
Jambi 36133
97721
Komplek Bangka Square
Jl. Soekarno Hatta (Raya KOBA) Jl. Sam Ratulangi No. 3
KC - Pangkal Pinang + KM 5 No. 1 Dul KC - Manado Sam Ratulangi Manado, Sulawesi Utara |
ATM Pangkalan Baru, Bangka Tengah, + ATM North Sulawesi
Pangkal Pinang, Bangka Belitung 95111
33684
Jl. Sultan Abdurrahman No. C 5-6 Jl. Ir Soekarno No. 78
Parit Tokaya, Pontianak Selatan Bitung Timur, Bitung
KC - Pontianak + ATM KC - Bitung + ATM
Kalimantan Barat | West Kalimantan Sulawesi Utara | North Sulawesi
78121 95522
Ruko Permata Kaltim
Jl. Diponegoro SK III/33
Jl. Pahlawan No. 20-22 Samarinda, KC - Diponegoro, Ambon
KC - Samarinda + ATM Ahusen, Sirimau
Kalimantan Timur | East Kalimantan + ATM
Ambon, Maluku 97127
75123
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Kantor Cabang Pembantu
Sub-Branch Office
Nama Kantor Alamat Nama Kantor Alamat
Office Name Address Office Name Address
Jl. Bintaro Utama IIIA Blok A
No.12
Jl. Kwitang Raya No. 24-26
KCP - Kwitang + ATM KCP - Bintaro + ATM Bintaro Jaya Sektor III A
Jakarta Pusat, DKI Jakarta 10420
Pondok Aren, Tangerang Selatan
Banten 15225
Gedung Yayasan Buddha Tzu Chi Gedung Menara Global
Indonesia Jl. Jenderal Gatot Subroto Kav.
KCP - Menara Global + 2
KCP - Tzu Chi + ATM Jl. Boulevard Raya No. 15 27 GF Suite B Kuningan Timur,
ATM
Pantai Indah Kapuk, Jakarta Utara Setiabudi, Jakarta Selatan
DKI Jakarta 14460 DKI Jakarta 12950
ASG Headquarter, GF 01 Unit D Jl. Pantai Indah Barat No. 1
KCP - Pantai Indah Jl. Pantai Indah Kapuk Boulevard KCP - Kantor Pemasaran Pantai Indah Kapuk
Kapuk + 2 ATM Kamal Muara, Penjaringan, Bukit Golf Mediterania Jakarta Utara, DKI Jakarta
Jakarta Utara, DKI Jakarta 14470 14470
Komplek Mangga Dua Plaza Blok Jl. Cinere Raya Blok M No. 82
KCP - Mangga Dua B No. 1 Cinere Limo, Sawangan, Depok
KCP - Cinere + ATM
Harco + ATM Jl. Mangga Dua Raya Jawa Barat | West Java
Jakarta Pusat, DKI Jakarta 10730 16514
Jl. Sunter Agung Utara Raya Jl. Raya Cipanas KM 81,2 Lobby
Komplek BAP Blok A 36D No. 55 Palace Hotel Cipanas, Cianjur
KCP - Sunter + ATM KCP - Cipanas + ATM
Sunter Agung Podomoro Jawa Barat | West Java
Jakarta Utara, DKI Jakarta 14350 43252
Gedung BEI Tower 1 Lt. Dasar Unit
Jl. Mangga Raya Unit 21 A No. 7
KCP - Bursa Efek GF 13
KCP - Greenville + ATM Greenville, Jakarta Barat
Indonesia (BEI) + 2 ATM Jl. Jenderal Sudirman Kav. 52-53
DKI Jakarta 11510
Jakarta Selatan, DKI Jakarta 12190
Commercial Building The
Komplek Ruko Tekstil Tanah Abang Wiladatika Residence Lt. 1
KCP - Tanah Abang + Bukit Blok D 36 No. 20 Jl. Raya Lapangan Tembak
KCP - Wiladatika + ATM
ATM Jl. KH Fachrudin, Tanah Abang RT. 003 RW. 010 Kelapa Dua
Jakarta Pusat, DKI Jakarta 10250 Wetan, Ciracas, Cibubur
Jakarta Timur, DKI Jakarta 13730
Lt. Lower Ground Mall Of Indonesia,
Jl. Boulevard Barat Raya Jl. Kopi No. 2
KCP - Mall Of Indonesia KCP - Kopi + ATM
Kelapa Gading, Jakarta Utara Jakarta Barat, DKI Jakarta 11230
DKI Jakarta 14240
Komplek Ruko Sentra Niaga Puri
Indah
KCP - Hotel Borobudur Jl. Lapangan Banteng Selatan No. 1
KCP - Puri Indah + ATM Jl. Puri Indah Raya Blok T6
+ 3 ATM Jakarta Pusat, DKI Jakarta 10710
No. 25 Kembangan Selatan
Jakarta Barat, DKI Jakarta 11610
Gedung Electronic City
Lt. Dasar Club House, The Villas
Jl Raya Bekasi KM. 26 No. 29
Kelapa Gading Square KCP - Ujung Menteng +
KCP - The Villas RT. 006 RW. 002 Ujung Menteng,
Jl. Boulevard Barat Raya ATM
Cakung, Jakarta Timur
Kelapa Gading, Jakarta Utara 14240
DKI Jakarta 13960
Komp Ruko Alexandrite Blok ALX
Jl. Mangga Besar Raya No.
KCP - Gading Serpong 3/11
KCP - Mangga Besar + ATM 104 Jakarta Pusat, DKI Jakarta
+ ATM Jl. Boulevard Raya, Gading Serpong
10740
Tangerang, Banten 15180
Jl. HOS Cokroaminoto No. 40 Jl. Jenderal Sudirman No. 57
KCP - Cokroaminoto + KCP - Bandung Raya
Menteng, Jakarta Pusat Bandung, Jawa Barat |
ATM Sudirman + ATM
DKI Jakarta 10350 West Java 40241
Komplek Perumahan Taman Palem Komplek Cemara Asri
Lestari Jl. Cemara Boulevard Blok H1,
KCP - Taman Palem + KCP - Medan Cemara Asri
Jl. Boulevard Blok D1 No.19, No. 111-111A, Medan
ATM + 2 ATM
Cengkareng Barat, Cengkareng Sumatra Utara | North Sumatra
Jakarta Barat, DKI Jakarta 11790 20371
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Kantor Cabang Pembantu
Sub-Branch Office
Nama Kantor Alamat Nama Kantor Alamat
Office Name Address Office Name Address
Gedung Pusat Grosir Pasar Pagi Komplek Pertokoan Discovery
KCP - Mangga Dua Mangga Dua Lt. 3 Blok D No. 1A Shopping Mall Blok A1, A2, A3
KCP - Bali Kuta + ATM
Pasar Pagi + ATM Jl. Arteri Mangga Dua Raya Jl. Kartika Plaza, Kuta - Bali
Jakarta Utara, DKI Jakarta 14430 80361
Komplek Perumahan Batununggal
Jl. Jend Sudirman Ohoi Langgur,
KCP - Sekolah Santo No. 30
KCP - Langgur + ATM Kei Kecil, Maluku Tenggara
Aloysius Jl. Soekarno Hatta, Bandung
Maluku 97611
Jawa Barat | West Java
Jl. Jend Ahmad Yani No. 88 Pertokoan Surya Inti I Blok. B-6
Nagasari Karawang Barat, KCP - Surabaya HR Jl. H.R. Muhammad Pradah
KCP - Karawang + ATM
Jawa Barat | West Java Muhammad + ATM Kalikendal, Surabaya
41312 Jawa Timur | East Java 60189
Perumahan Subang Green City,
Jl. BKR No. 52 A-B Pasirluyu, Regol Ruko Entrance No. 1 - 2
KCP - Bandung BKR +
Bandung, Jawa Barat | West Java KCP - Subang + 2 ATM Jl. Raya Cinangsi Cibogo,
ATM
40254 Subang, Jawa Barat | West Java
41285
ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
PT MAR Distrik Kebun Kampung
Estate (KKBE)
Discovery Kartika Plaza Lobby Discovery Kartika Plaza Hotel Jl. Lingkar Ambawang
Hotel (DKHP) Kuta Bali Kuta Mitra Aneka Rezeki 2 Ds. Sungai, Teluk Pakedai,
(2 ATM) Jl. Kartika Plaza, Kuta - Bali Kubu Raya, Pontianak
Kalimantan Barat |
West Kalimantan 78391
Pabrik Kelapa Sawit
Jl. Gatot Subroto No. 288
Dusun Parit Sembilan, Natai Raja
Brastagi Supermarket Medan, Sumatra Utara | Mitra Aneka Rezeki 4
Pontianak, Kalimantan Barat |
North Sumatra 20118
West Kalimantan 78384
Jl. Saranani, Korumba,
Jl. Cut Mutia No. 1 Madras Hulu Mandonga, Kendari,
Brastagi Tiara
Medan Polonia, Medan Hollywood Square Sulawesi Tenggara |
Convention
Sumatra Utara | North Sumatra Southeast Sulawesi
93111
Komersial Bisnis District
Jl. Putri Hijau No. 1A
Blok B7/D01
Capital Building Medan, Sumatra Utara | Electronic City Bintaro
Jl. Boulevard Bintaro Jaya,
North Sumatra 20111
Tangerang Selatan, Banten
Perkebunan
Jl. Lingkar Pendamar Sungai Deras, Jl. Raya Bojonegoro KM. 7
Mitra Aneka Rezeki 1 & 3
Kubu, Kubu Raya, Pontianak Angel Product Bojonegoro, Serang
(2 ATM)
Kalimantan Barat | West Kalimantan Banten 42454
78383
ATM Center Depok Fantasi Water Jl. Raya Pantai Indah Kapuk
Park Perumahan Grand Depok City Bukit Golf Mediterania
Grand Depok City Sport Club PIK FIT
Jl. Kartini Sukmajaya, Depok Pantai Indah Kapuk
Jawa Barat | West Java Jakarta Utara, DKI Jakarta
Booth ATM Information Hall
Jl. Abdul Rachman Saleh
Taman Buah Mekarsari Jl. Raya Cileungsi Jonggol KM. 3 Rumah Duka Sentosa Gatot
No. 24 Jakarta Pusat
Cileungsi Cileungsi, Bogor Subroto
DKI Jakarta
Jawa Barat | West Java
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
Tower Jasmine, Capillano
ATM Center Apartemen
Jl. Raya Badami The Mansion at Dukuh Golf
PT Karawang Prima Kampung Kereteg RT. 01 RW. 01 The Mansion Dukuh Golf Kemayoran,
Sejahtera Steel Taman Mekar, Pangkalan, Karawang, Kemayoran Kompleks Kemayoran,
Jawa Barat | West Java Blok D4-1/2, Pademangan Timur
Pademangan, Jakarta Utara
DKI Jakarta 14410
District 8 SCBD (Lot 13) Taman Impian Jaya Ancol
Jl. Jenderal Sudirman Pantai Carnaval, Kota Tua,
Revenue Tower Ancol Beach City Mall
Kav. 52-53 Jakarta Selatan Ancol, Pademangan
DKI Jakarta Jakarta Utara, DKI Jakarta 14430
Buntet Mart
ATM Center MIM GF No. 2
Jl. Komplek AKPER
Kawasan Niaga MTC
Pondok Buntet Pesantren
Pesantren Buntet Metro Indah Mall Bandung Jl. Soekarno Hatta 590
Mertapada Kulon, Astanajapura
Bandung, Jawa Barat |
Cirebon, Jawa Barat | West Java
West Java 40286
45181
Galery ATM
Gedung Electronic City Jl. Bundaran PU, Tuak Daun
Sinar Bangunan Building
Electronic City Sudirman Kawasan Niaga Terpadu Sudirman Merah (TDM) Oe Bufu Kupang
Center
Jl. Jendral Sudirman Kav. 52-53 NTT
DKI Jakarta
Jl. Kamal Raya
SCBD Outer Ring Road
RSK Tzu Chi
Gedung Artha Graha B1 Jl. Jend. Sudirman Kav. 52-53 Rusun Bumi Citra Idaman
Bedah Cinta Kasih PIK
Jakarta Selatan, DKI Jakarta 12190 Cengkareng Timur, Cengkareng,
Jakarta Barat, DKI Jakarta
Jl. Soekarno Hatta KM. 6
Jl. Jenderal Sudirman Cepiring Timur, Cepiring
Industri Gula Nusantara
Tower A Lot 18 SCBD Kav. 52-53 Lot. 18 Tower A Kendal, Jawa Tengah |
(IGN)
Perkantoran SCBD, DKI Jakarta Central Java
51352
Mall Artha Gading Jl. Pantai Indah Kapuk Boulevard
ATM Center Lantai Dasar RT. 004 RW. 003 Kamal Muara
Mall Artha Gading I Tzu Chi Hospital PIK
Jl. Boulevard Artha Gading Penjaringan, Jakarta Utara
Jakarta Utara, DKI Jakarta DKI Jakarta 14470
Jl. Ir. H. Juanda No. 76
Jl. Lodan Timur No. 7
Discovery Hotel & Sentul City Bogor
Taman Impian Jaya Ancol Alana Hotel
Convention Center Jawa Barat | West Java
Jakarta Utara, DKI Jakarta
16810
ATM Center - Fresh Market
Fresh Market - Bukit PT Samudera Indo Desa Ngadi, Kecamatan Pulau
Jl. Pantai Indah Kapuk Boulevard
Golf Mediterania Sejahtera Tual Dullah Utara, Kota Tual, Maluku
Jakarta Utara, DKI Jakarta
Marketing Galery
Jl. Jend Sudirman Kav. 52-53 Cimanggis Golf Estate
Gedung Elysee (SCBD) Lot. 21, Jakarta Selatan Cimanggis Golf Estate Jl. Cimanggis Boulevard
DKI Jakarta Tapos Depok, Jawa Barat |
West Java
Kawasan Industri
ATM Center Mitra Building GF7 Newton Techno Park
Gedung Mitra Jl. Jend. Gatot Subroto Kav. 21 PT Yuzu Indonesia Jl. Jati 1 Blok J 5 No. 05
Jakarta Selatan, DKI Jakarta 12930 Lippo Cikarang, Jawa Barat |
West Java 17550
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 127
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ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
ATM Center Lt. 2 Tower Bellezza Jl. Trans Heksa Karawang
Apartment Bellezza Arcade Mall & Office Work, Ciketing II, Wanakerta
Artha Industrial Hill (AIH)
Permata Hijau Jl. Letjen Soepeno No. 34, Arteri Telukjambe Barat, Karawang
Jakarta Selatan, DKI Jakarta 12210 Jawa Barat | West Java 41361
Jl. Raya Cipanas No. 416
Lobby Hotel LV8
Cipendawa, Pacet, Cianjur
LV 8 Resort Hotel Bali Jl. Discovery No. 8, Badung Roti Okeke Cipanas
Jawa Barat | West Java
Denpasar, Bali
43253
Discovery Shopping Mall Kuta
Jl. Pasir Putih Raya No. 28,
Discovery Shopping (Lantai 3),
PP 28 Ancol, Pademangan
Mall - Kuta Jl. Kartika Plaza, Kuta
Jakarta Utara, DKI Jakarta
Badung, Bali 80361
PT Bakti Artha Reksa Sejahtera
Mitra Aneka Rezeki Jl. Palembang Jambi KM. 53 Jl. Agung Timur IX, Blok N1
Palembang 1 & 2 Palembang, Sumatra Selatan | SGA SUNTER No. 1A RT. 09 RW. 11
(2 ATM) South Sumatra 30958 Sunter Jaya, Tanjung Priok
Jakarta Utara, DKI Jakarta 14310
Jl. Boulevard Artha Gading
ATM Center
Selatan No. 1
Jl. Banten, Kebonwaru
Lantai 2F/B1/018-019/B/003
Kiara Artha Park Kec. Batununggal, Kota Bandung Mall Artha Gading 2
Kelapa Gading Barat, Kelapa
Jawa Barat | West Java
Gading, Jakarta Utara
40272
DKI Jakarta 14240
Supermarket Cipta Puri Indah
Universitas Buana JL. HS Ronggowaluyo
Komplek Pasar Cipta Puri
Perjuangan (UBP) Telukjambe Timur, Karawang Tiban Batam
Blok GG No. 11-16 Tiban Baru,
Karawang Jawa Barat | West Java
Sekupang Batam 29424
ATM Gallery Lantai Lower
Ground
Sentral Pasar Raya (SPR) Plaza
PT. CCH Indonesia Jl. Desa Giri Asih No. 16 Sentral Pasar Raya (SPR) Jl. Prof. M. Yamin (ex Terminal
1 & 2 (2 ATM) Bandung, Jawa Barat | West Java Plaza 1 & 2 (2 ATM) Goan Hoat) RT. 01 RW. 04
Kampung Jao, Padang Barat
Padang, Sumatra Barat |
West Sumatra
Jl. Gorda KM. 4 No 20
PT Baja Perkasa Masjid Istiqlal
Cikande, Maja Julang Masjid Istiqlal - Jakarta
Sentosa Jakarta, DKI Jakarta 10710
Kibin, Serang, Banten
Gedung Pacific Place
Gedung YLPI
Jl. Jendral Sudirman Kav. 52-53
Gedung YLPI Pesantren Pesantren Desa Mertapada Kulon Pacific Place SCBD -
Senayan, Kebayoran Baru
Buntet ke -2 Astanajapura, Cirebon Jakarta
Jakarta Selatan, DKI Jakarta
Jawa Barat | West Java
12190
Jl. Soekarno Hatta No. 638 Jl. Hertasning Baru No. 29
Metro Penthouse Sekejati, Buah Batu Depan Aroeppala Food Court
Halo Mart Makasar
Bandung Bandung, Jawa Barat | West Java Makasar, Sulawesi Selatan |
40286 South Sulawesi 90222
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
Jl. Raya Tenaru
Komp. Pertokoan Mardika
Rama Emerald Multi Wates cangkir, Driyorejo
Pasar Mardika Ambon Blok D/3 1 & 2
Sukses - Surabaya Gresik, Jawa Timur | East Java
Ambon, Maluku 97127
61177
Bodega Bali Beruntung Jl. Dullah Raya KM. 8
Bali - Grandlucky Sunset PT Samudera Indo
Jl. Sunset Road No. 29 Kuta Ngadi, Pulau Dullah Utara
Road Sejahtera (SIS) 2
Badung, Bali 80361 Tual, Maluku 97611
Jl. Jenderal Sudirman
Jl. Bypass Ngurahrai No. 240 Sanur,
GOTA Supermarket - Ohijang, Kei Kecil
Bali - Grandlucky Sanur Denpasar Selatan, Denpasar
Langgur Maluku Tenggara
Bali 80228
Maluku 97622
Jl. Jamin Ginting KM. 45 Sibolangit Jl. Jenderal Sudirman
Hill Park Sibolangit Deli Serdang Toko Sumber Jaya - Ohijang, Langgur
Medan Medan, Sumatra Utara | Langgur Maluku Tenggara
North Sumatra 20151 Maluku 97622
ATM Center
Jl. Hotel Langgur
Rumah Sakit Bunda Rumah Sakit Bunda Thamrin
Langgur, Kei Kecil
Thamrin - Medan Jalan Sri Batanghari Toko Mitra Abadi - Langgur
Maluku Tenggara
Pemuda Medan, Sumatra Utara |
Maluku 97622
North Sumatra 20112
Jl. Abdul Gani Ronua
Kawasan Pantai Maju
Pasar Lodal EL
Jl. Golf Island Boulevard
Central Market PIK Pasar Tual - Langgur (Samping Pos Satpol PP)
Kamal Muara, Penjaringan
Maluku Tenggara
Jakarta Utara, DKI Jakarta 14470
Maluku 97622
Jl. Otista Pantai Indah Kapuk 2 Mall Bumi Kedaton
Tokyo Riverside
Lemo, Teluk Naga Mall Bumi Kedaton Lantai Basement
Apartment Lemo - PIK
Tangerang, Banten 15510 Bandar Lampung 35132
Jl. Tim-tim KM. 7
Cityhome MOI Artha Mall of Indonesia Dutalia Supermarket - Kelapa Lima Oesapa Barat
Gading Jakarta Utara, DKI Jakarta 14240 Kupang Kelapa Lima, Kupang
NTT 85226
RSAL Samuel J Moeda
Armada Town Square
Electronic City Indonesia Jl. Yos Sudarso No. 5
Mall Magelang, Jawa Tengah | RS Angkatan Laut - Kupang
(ECI) - Magelang Namosain, Alak, Kupang
Central Java 56172
NTT 85232
Jl. Sriwijaya No. 30 - 32
Hotel Royal Phoenix - Wonodri, Semarang Selatan
Semarang Jawa Tengah | Central Java
50242
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Annual Report 2023 129
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Page 131
Bab 04
Analisa dan
Pembahasan
Manajemen
Management Discussion
and Analysis
Di tengah berbagai tantangan sepanjang tahun
2023, Bank Artha Graha Internasional berhasil
meraih menunjukkan ketahanan yang baik
dengan tetap membukukan kinerja operasional
dan keuangan yang positif.
Amid various challenges throughout 2023,
Bank Artha Graha Internasional managed
to demonstrate resilience by continuing
to post positive operational and financial
performance.
Page 132
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
TINJAUAN EKONOMI DAN INDUSTRI
ECONOMIC AND INDUSTRY REVIEW
Analisa Ekonomi Global Global Economic Analysis
Hingga akhir tahun 2023, kondisi perekonomian global Until the end of 2023, global economic conditions were
masih diliputi risiko ketidakpastian yang dipicu dinamika still surrounded by the risk of uncertainty triggered by
perekonomian di negara-negara maju. Selain itu, sejumlah economic dynamics in developed countries. In addition, a
persoalan yang sudah terjadi sejak tahun 2022 masih juga number of problems that started to occur in 2022 had not
belum dapat teratasi. been resolved.
Pertumbuhan ekonomi dunia melambat dengan World economic growth was slowing down with financial
ketidakpastian pasar keuangan yang mereda di tengah market uncertainty easing amid widening divergence
divergensi antarnegara yang semakin melebar. World between countries. The World Bank in its Global Economic
Bank dalam Global Economic Prospect Januari 2024 Prospect January 2024 estimates that global economic
memprakirakan pertumbuhan ekonomi global melambat growth will slow from 3.0% in 2022 to 2.6% yoy in 2023 and
dari sebelumnya 3,0% di tahun 2022 ke 2,6% yoy di tahun decline again to 2.4% yoy in 2024.
2023 dan kembali menurun menjadi 2,4% yoy di tahun 2024
Ekonomi Amerika Serikat (AS) tumbuh cukup kuat di tahun The US economy grew strongly in 2023, but rising fiscal
2023, namun meningkatnya tekanan fiskal, khususnya pressures, particularly the burden of debt interest payments
beban pembayaran bunga utang serta rasio utang and the government's debt ratio, caused US economic
pemerintah membuat pertumbuhan ekonomi AS kembali growth to slow again in the last quarter of 2023. Meanwhile,
melambat pada kuartal terakhir tahun 2023. Sementara the European economy remained generally weak and
itu, ekonomi Eropa secara umum masih lemah dan ekonomi the Chinese economy tended to slow down due to the
Tiongkok cenderung melambat akibat berlanjutnya krisis continuing crisis in the property sector and debt pressures
sektor properti serta tekanan utang pada pemerintah on provincial governments.
provinsi.
Di sisi lain, tren penurunan inflasi global berlanjut, terutama On the other hand, the downward trend in global inflation
di AS, sehingga menahan tekanan kenaikan suku bunga continued, especially in the US, thus curbing upward
acuan The Fed serta yield US Treasury. Capital inflow ke pressure on the Fed's benchmark interest rate and US
emerging market kembali meningkat di akhir tahun 2023, Treasury yield. Capital inflow to emerging markets increased
termasuk ke Indonesia. again at the end of 2023, including to Indonesia.
Selain masalah ekonomi, kondisi geopolitik juga In addition to economic issues, geopolitical conditions also
menunjukkan risiko yang makin tinggi. Perang di Ukraina posed higher risks. The war in Ukraine and in the Middle
maupun di Timur Tengah, terutama Palestina yang tidak East, especially Palestine, which shows no signs of ending,
menunjukkan tanda-tanda berakhir menimbulkan downside posed downside risks to the prospects of economic growth.
risk terhadap prospek pertumbuhan ekonomi.
Tentunya, sentimen global itu akan menimbulkan volatilitas Of course, the global sentiment would cause volatility in
di sektor keuangan, bahkan mungkin akan melebar the financial sector, perhaps even widening protectionist
menimbulkan tekanan proteksionisme dan melemahkan pressures and weakening global trade.
perdagangan global.
Di sisi lain prospek pertumbuhan global diperkirakan masih On the other hand, global growth prospects were expected
akan lemah seperti yang diprediksi oleh lembaga riset dan to remain weak as predicted by global research and financial
keuangan global. IMF memprediksi pertumbuhan ekonomi institutions. The IMF predicted world economic growth in
dunia tahun 2023 hanya 3,1% dan Bank Dunia hanya 2,1%. 2023 to be only 3.1% and the World Bank only 2.1%. Inflation
Inflasi juga diprediksi mencapai level 5,8%, kendati sudah was also predicted to reach a level of 5.8%, although lower
lebih rendah dibandingkan tahun sebelumnya, namun masih than the previous year, but still higher than the period before
lebih tinggi dibandingkan periode sebelum pandemi. the pandemic.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Tetapi, secara umum sentimen di pasar keuangan gobal However, in general, sentiment in global financial markets
cenderung positif pada Desember 2023 didukung oleh tended to be positive in December 2023 supported by
ekspektasi penurunan suku bunga Fed Funds Rate expectations of a reduction in the Fed Funds Rate (FFR) and
(FFR) dan narasi soft landing di AS, sehingga mendorong the narrative of a soft landing in the US, thus encouraging the
kembalinya aliran dana masuk ke emerging markets return of fund inflows to emerging markets and strengthening
dan penguatan pasar keuangan global, termasuk pasar global financial markets, including the Indonesian financial
keuangan Indonesia. Volatilitas baik di pasar saham, surat market. Volatility in both the stock market, debt securities,
utang, maupun nilai tukar juga terpantau menurun. and exchange rates are also observed to decrease.
Analisa Ekonomi Indonesia Indonesian Economic Analysis
Di tengah ketidakpastian dan perlambatan global, ekonomi Amid global uncertainty and slowdown, Indonesia's
Indonesia tetap resilien, ditopang masih kuatnya permintaan economy remained resilient, supported by strong domestic
domestik. Biro Pusat Statistik (BPS) mencatat, pada tahun demand. The Central Bureau of Statistics (BPS) noted that in
2023 ekonomi Indonesia tumbuh 5,05%. 2023 the Indonesian economy grew by 5.05%.
Inflasi Indonesia juga terkendali di level 2,61% (yoy) per Indonesia's inflation was also under control at 2.61% (yoy)
Desember 2023. Perkembangan inflasi 2023 ini lebih as of December 2023. The 2023 inflation development is
rendah dibandingkan dengan inflasi tahun 2022 yang lower than the 2022 inflation which was recorded at 5.51%
tercatat sebesar 5,51% (yoy). Inflasi volatile food yang (yoy). Volatile food inflation which was the main contributor
menjadi kontributor utama inflasi seperti beras, cabai, dan to inflation such as rice, chili, and garlic also started to show
bawang putih juga mulai menunjukkan tren menurun di a downward trend in December 2023.
Desember 2023.
Indonesia terus menerus ada di dalam zona ekspansi Indonesia continued to be in a fairly sustained expansion
yang cukup bertahan semenjak pandemi berakhir. Artinya zone since the end of the pandemic. This means that many
banyak negara yang tadinya berharap setelah pandemi countries that had hoped that after the pandemic they would
dapat segera pulih dan kegiatan manufakturnya tumbuh recover and their manufacturing activities would grow
kuat, ternyata tidak mengalami situasi pemulihan dan strongly, did not experience recovery and manufacturing
pertumbuhan manufaktur. Sebaliknya, yang terjadi justru growth. Instead, what happened was the weakening of
pelemahan kegiatan manufakturnya. Jadi dalam konteks ini manufacturing activities. So in this context, Indonesia is
Indonesia termasuk di dalam kategori ekonomi dan kegiatan categorized as a resilient economy and its manufacturing
manufakturnya resilient atau tetap bisa bertahan positif dan activities remain positive and expansive.
ekspansif.
Selanjutnya di sektor perdagangan, meskipun ekspor dan Furthermore, in the trade sector, exports and imports tended
impor cenderung berada di zona negatif sejak awal 2023 to be in the negative zone since the beginning of 2023 due
akibat melemahnya perekonomian global, khususnya to the weakening global economy, especially Indonesia's
negara-negara mitra dagang utama Indonesia. Namun, main trading partner countries. However, Indonesia's trade
neraca perdagangan Indonesia masih menunjukkan kinerja balance still showed a positive performance and recorded
positif dan mencatatkan surplus 43 bulan berturut-turut. a surplus for 43 consecutive months. Cumulatively, the
Secara kumulatif, neraca perdagangan Januari hingga trade balance from January to December 2023 reached
Desember 2023 mencapai USD36,93 miliar. USD36.93 billion.
Lebih lanjut, laju ekonomi domestik masih sangat resilient Furthermore, the pace of the domestic economy remained
yang ditunjukkan dengan berbagai indikator. Aktivitas extremely resilient as shown by various indicators.
produksi masih cukup kuat tercermin dari PMI Manufaktur Production activity was relatively strong as reflected by
Indonesia yang terus ekspansif mencapai 52,2. Konsumsi Indonesia's Manufacturing PMI which continued to expand
listrik tumbuh tinggi 14% untuk bisnis dan 6,7% untuk reaching 52.2. Electricity consumption grew by 14% for
industri. Dari sisi konsumsi, Indeks Keyakinan Konsumen business and 6.7% for industry. On the consumption side,
masih terjaga cukup tinggi mencapai 123,6. Sementara the Consumer Confidence Index was maintained quite high
Indeks Penjualan Riil tumbuh positif mencapai 2,9%. at 123.6, while the Real Sales Index grew positively reaching
2.9%.
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Annual Report 2023 133
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Dari sisi penggunaan, pengeluaran konsumsi rumah tangga In terms of usage, household consumption expenditure
masih menjadi katalis utama pertumbuhan Produk Domestik was still the main catalyst for Indonesia's Gross Domestic
Bruto (PDB) Indonesia dengan pertumbuhan sebesar 4,82% Product (GDP) growth with a growth of 4.82% yoy. The
yoy. Kontribusi konsumsi rumah tangga yang mencapai contribution of household consumption which reached
52,73% merefleksikan daya beli masyarakat masih relatif 52.73% reflected the relatively well-maintained purchasing
terjaga dengan baik didukung oleh pengelolaan inflasi power of the people supported by the good inflation
dengan baik oleh Pemerintah. management by the Government.
Laju pertumbuhan ekonomi yang relatif kuat mampu The relatively strong economic growth rate was able to
meningkatkan kesejahteraan masyarakat. Tercatat tingkat improve people's welfare. It was recorded that the open
pengangguran terbuka mampu ditekan ke level 5,32% per unemployment rate was able to be reduced to a level
Agustus 2023 dari periode sama di tahun sebelumnya yang of 5.32% as of August 2023 from the same period in the
sebesar 5,86%. previous year which amounted to 5.86%.
Penguatan pemulihan ekonomi serta berbagai program Strengthening economic recovery and various social
perlindungan sosial juga mampu menurunkan tingkat protection programs were also able to reduce the poverty
kemiskinan dari 9,54% per Maret 2022 menjadi 9,36% di rate from 9.54% as of March 2022 to 9.36% in 2023, lower
2023 lebih rendah bahkan dari masa pra covid 2019 yang than even the pre-Covid 2019 period of 9.41%.
sebesar 9,41%.
Analisa Industri Perbankan Banking Industry Analysis
Di tengah kondisi ketidakpastian global dan prospek In the midst of global uncertainty and the prospect of slowing
perlambatan pertumbuhan ekonomi global, industri global economic growth, the Indonesian banking industry
perbankan Indonesia pada tahun 2023 tetap resilient in 2023 remained resilient and highly competitive. The
dan berdaya saing kuat. Otoritas Jasa Keuangan (OJK) Financial Services Authority (OJK) stated that this condition
menyebut kondisi itu didukung oleh permodalan perbankan was supported by banking capital that remained solid with
yang tetap solid dengan Capital Adequacy Ratio (CAR) a high Capital Adequacy Ratio (CAR) of the banking industry
industri perbankan yang tinggi mencapai 27,69%. reaching 27.69%.
Dari sisi kinerja intermediasi, pada tahun 2023 tumbuh In 2023, intermediation performance grew positively with
positif dengan kredit perbankan mencapai Rp7.090 triliun, bank credit reaching IDR7,090 trillion, growing by 10.38%
tumbuh sebesar 10,38% yoy. pertumbuhan tertinggi terjadi yoy. The highest growth occurred in working capital loans
pada kredit modal kerja dan kredit investasi masing-masing and investment loans of 10.05% yoy and 12.26% yoy
sebesar 10,05% yoy dan 12,26% yoy. respectively.
Seiring pemulihan pertumbuhan perekonomian nasional, As national economic growth recovered, the amount of
jumlah kredit restrukturisasi Covid-19 melanjutkan tren Covid-19 restructured loans continued its downward trend
penurunan menjadi sebesar Rp265,8 triliun. Dibandingkan to IDR265.8 trillion. Compared to December 2022, which
Desember 2022, yang mencapai Rp469,2 triliun. reached IDR469.2 trillion.
Namun demikian, pertumbuhan kredit yang baik tersebut However, the good credit growth was not matched by
tidak diimbangi dengan pertumbuhan dana pihak ketiga the growth of third-party funds (DPK). In 2023, deposits
(DPK). Tahun 2023, DPK yang dihimpun industri perbankan collected by the banking industry only grew 3.73% to
hanya tumbuh 3,73% menjadi sebesar Rp8.458 triliun dari IDR8,458 trillion from the previous year of IDR8,1556 trillion.
tahun sebelumnya sebesar Rp8.1556 triliun. Karena itu, di Therefore, in 2023 the Loan to Deposit Ratio (LDR) of the
tahun 2023 loan to deposit ratio (LDR) industri perbankan banking industry increased to 84.11% from 78.98% at the
meningkat menjadi 84,11% dari 78,98% di akhir tahun 2022. end of 2022.
Terlepas dari itu, secara umum industri perbankan berada Nevertheless, the banking industry was, in general, in a very
pada posisi yang sangat baik di tahun 2023. Indikator good position in 2023. The banking industry's performance
kinerja industri perbankan secara umum meningkat dari indicators generally improved from the previous year.
tahun sebelumnya.
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Indikator Kinerja Industri Perbankan
Banking Industry Performance Indicators
84,11%
78,98%
78,94%
78,70%
27,75%
25,62%
4,80%
4,92%
2,44%
2,45%
2,78%
2,19%
CAR BOPO LDR NIM ROA NPL
2023 2022
Sumber: Statistik Perbankan Indonesia (diolah)
Source: Indonesian Banking Statistics (processed)
Untuk menjaga stabilitas dan mendorong pertumbuhan To maintain stability and promote economic growth,
ekonomi, Bank Indonesia (BI) terus memperkuat respons Bank Indonesia (BI) continued to strengthen its policy mix
bauran kebijakan. Kebijakan moneter akan tetap difokuskan response. Monetary policy remained focused on maintaining
untuk menjaga stabilitas (pro-stability), sementara stability (pro-stability), while macroprudential policy,
kebijakan makroprudensial, digitalisasi sistem pembayaran, payment system digitalization, money market deepening,
pendalaman pasar uang, serta program ekonomi-keuangan as well as inclusive and green economy-financial programs
inklusif dan hijau terus diarahkan untuk mendorong continued to be directed at promoting growth (pro-growth).
pertumbuhan (pro-growth).
Sejalan dengan arah bauran kebijakan tersebut, BI In line with the direction of the policy mix, BI maintained the
mempertahankan BI-Rate pada level 6,00%. Keputusan BI-Rate at 6.00%. The decision to maintain the BI-Rate at
mempertahankan BI-Rate pada level 6,00% tetap konsisten 6.00% is consistent with the pro-stability focus of monetary
dengan fokus kebijakan moneter yang pro-stability, yaitu policy, which is to strengthen the stability of the Rupiah
untuk penguatan stabilisasi nilai tukar Rupiah serta langkah exchange rate as well as pre-emptive and forward-looking
pre-emptive dan forward looking untuk memastikan inflasi measures to ensure inflation remains under control within
tetap terkendali dalam sasaran 2,5±1% pada 2024. the target of 2.5±1% by 2024.
Kendati industri perbankan Indonesia resilient dan berdaya Although Indonesia's banking industry was resilient and
saing, tetapi industri perbankan harus lebih teliti dalam competitive, the banking industry must be more careful in
penyaluran kredit untuk menghindari menurunnya kualitas lending to avoid asset quality deterioration.
aset.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
TINJAUAN OPERASIONAL
OPERATIONAL REVIEW
Pola industri perbankan Indonesia mengalami pergeseran The pattern of the Indonesian banking industry shifted after
pasca pandemi Covid-19. Kebutuhan nasabah akan the Covid-19 pandemic. Customer needs for digital-based
layanan yang berbasis digital mengalami peningkatan services increased significantly. On the other hand, the
yang signifikan. Di lain pihak, kebutuhan kredit di sektor need for credit in the Micro, Small and Medium Enterprises
Usaha Mikro, Kecil dan Menengah (UMKM) juga mengalami (MSMEs) sector also increased along with the return of the
peningkatan seiring dengan kembali bergeraknya roda economy. These were enough to influence the strategic
ekonomi. Hal-hal tersebut cukup mempengaruhi strategi strategies and policies implemented by Bank Artha Graha
dan kebijakan strategis yang dijalankan Bank Artha Graha Internasional throughout 2023.
Internasional sepanjang tahun 2023.
Strategi Bank Artha Graha Bank Artha Graha Internasional
Internasional Strategy
Strategi pengembangan bisnis yang dijalankan Bank pada The business development strategies implemented by the
tahun 2023 adalah sebagai berikut: Bank in 2023 are as follows:
a. Akselerasi kolaborasi dengan mitra bisnis, baik dari a. Acceleration of collaboration with business partners,
penghimpunan dan penyaluran dana, untuk mendorong both from fund collection and distribution, to encourage
akuisisi nasabah dan transaksi melalui integrasi sistem customer acquisition and transactions through
berbasis teknologi dalam kaitan membangun ekosistem technology-based system integration in relation to
digital; building a digital ecosystem;
b. Melakukan cross selling dan value chain financing b. Cross selling and value chain financing with AG
dengan jaringan usaha yang dimiliki AG Network dan Network's business network and existing customers/
nasabah/debitur eksisting guna menambah customer debtors to increase the Bank's customer base. Business
base Bank. Intensifikasi bisnis menggunakan sistem intensification using a low-risk closed loop system given
closed loop yang berisiko rendah, melihat besarnya the large retail market opportunity in 2030;
peluang pasar ritel di tahun 2030;
c. Penambahan fee based income melalui provisi komisi, c. Addition of fee-based income through commission fees,
transactional banking, bill payment dan transaksi transactional banking, bill payments and transactions
yang dibangun dari kerjasama pihak ketiga maupun built from third party cooperation and development of
pengembangan channel milik Bank; dan the Bank's own channels; and
d. Fokus pada pendanaan berbasis mobile yang terhubung d. Focus on mobile-based funding connected to
dengan e-Commerce, fintech, bill aggregator dan e-Commerce, fintech, bill aggregators and merchants.
merchant. Produk pendanaan seperti tabungan milenial, Funding products such as millennial savings, future
tabungan masa depan, produk investasi, e-Money dan savings, investment products, e-Money and others.
lain-lain.
Aspek Pemasaran Marketing Aspect
Guna mencapai sasaran pemasaran BAGI tahun 2023, maka In order to achieve BAGI's marketing objectives in 2023,
Bank Artha Graha Internasional berupaya menjalankan Bank Artha Graha Internasional endeavored to operate
usahanya dengan merumuskan strategi pemasaran produk its business by formulating marketing strategies for its
dan layanan yang dimiliki. Strategi pemasaran mengacu products and services. The marketing strategy refers to
pada kebijakan yang telah disusun sehingga sejalan dengan the policies that had been formulated so that it was in line
misi Perseroan melalui pengembangan produk dan bisnis with the Company's mission through product and business
untuk mempertahankan dan meningkatkan posisi Bank development to maintain and improve Bank Artha Graha
Artha Graha Internasional di industry perbankan Indonesia Internasional's position in the Indonesian banking industry
dengan melaksanakan prinsip kehati-hatian dan kesehatan by implementing prudential principles and Bank soundness
Bank melalui: through:
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1. Pengembangan kerjasama dengan B2B partner untuk 1. Development of cooperation with B2B partners
meningkatkan dana murah dan memperluas channel to increase low cost funds and expand customer
akuisisi nasabah. acquisition channels.
2. Mengembangkan dan menambah fitur pembayaran 2. Development and addition of payment features through
melalui agi digital apps guna mendorong nasabah aktif agi digital apps to encourage customers to actively
bertransaksi sehingga dapat menjadi salah satu Bank transact so as to become one of the main banks for
utama (main bank) bagi nasabah. customers.
3. Peningkatan Kerjasama Merchant UMKM dalam rangka 3. Improvement of MSME's Merchant Cooperation to
mendukung cashless transaction sehingga dapat support cashless transactions so that they can receive
menerima transaksi pembayaran dari seluruh penyedia payment transactions from all QRIS payment providers
pembayaran QRIS yang ada di Indonesia. in Indonesia.
4. Meningkatkan Akuisisi Online guna memperkuat proses 4. Increase of Online Acquisition to strengthen the
customer onboarding dengan mengembangkan fitur customer onboarding process by developing an
pembukaan rekening online dengan terintegrasi dengan online account opening feature integrated with e-KYC
e-KYC yang terkoneksi dengan Dukcapil. connected to Dukcapil.
5. Pengembangan Digital Marketing guna meningkatkan 5. Development of Digital Marketing to increase brand
brand awareness serta customer base dan pemanfaatan awareness and customer base and utilization of big
big data untuk seleksi target serta segment customer data for target selection and customer segment with
dengan strategi marketing yang akan digunakan. marketing strategies to be used.
Pangsa Pasar Market Share
Bank Artha Graha Internasional merupakan satu dari 106 Bank Artha Graha Internasional is one of 106 banks operating
bank yang beroperasi di Indonesia. Saat ini, Bank Artha in Indonesia. Currently, Bank Artha Graha Internasional
Graha Internasional masuk dalam KBMI 1 (Kelompok Bank is in the KBMI 1 category (Group of Banks based on Tier
berdasarkan Modal Inti), yaitu bank dengan modal inti 1 Capital), which includes banks with core capital below
dibawah Rp6 triliun, bersama 70 bank lainnya. IDR6 trillion, along with 70 other banks.
Pangsa pasar Bank di industri perbankan nasional saat The Bank's market share in the national banking industry is
ini masih relatif kecil, namun demikian, Bank Artha Graha still relatively small, however, Bank Artha Graha Internasional
Internasional memiliki peran yang cukup besar dalam has a significant role in helping drive the economy through
membantu menggerakkan perekonomian melalui penyaluran lending to businesses, especially Micro, Small and Medium
kredit bagi dunia usaha, khususnya kalangan Usaha Mikro Enterprises (MSMEs) and also encouraging consumption
Kecil dan Menengah (UMKM) dan juga mendorong konsumsi through consumer credit products offered by the Bank.
melalui produk kredit konsumer yang ditawarkan Bank.
dalam miliar Rupiah / in billion Rupiah
Uraian Kategori Kategori
2023 2022 2023 2022
Description Category Category
Bank Umum
11.765.838 11.113.321 KBMI 1 1.377.863 1.436.185
Commercial Banks
BAGI 26.104 25.437 BAGI 26.104 25.437
Aset
Asset
Pangsa Pasar BAGI Pangsa Pasar BAGI
terhadap Bank umum terhadap KBMI 1
0,22% 0,23% 1,89% 1,77%
BAGI Market Share of BAGI Market Share
Commercial Banks of KBMI 1
Bank Umum
7.090.243 6.423.564 KBMI 1 751.536 769.034
Commercial Banks
BAGI 12.147 10.230 BAGI 12.147 10.230
Kredit
Loans
Pangsa Pasar BAGI Pangsa Pasar BAGI
terhadap Bank umum terhadap KBMI 1
0,17% 0,16% 1,62% 1,33%
BAGI Market Share of BAGI Market Share
Commercial Banks of KBMI 1
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
dalam miliar Rupiah / in billion Rupiah
Uraian Kategori Kategori
2023 2022 2023 2022
Description Category Category
Bank Umum
8.457.929 8.153.590 KBMI 1 918.307 989.871
Commercial Banks
DPK BAGI 20.632 20.325 BAGI 20.632 20.325
Third-Party
Funds Pangsa Pasar BAGI Pangsa Pasar BAGI
terhadap Bank umum terhadap KBMI 1
0,24% 0,25% 2,25% 2,05%
BAGI Market Share of BAGI Market Share
Commercial Banks of KBMI 1
TINJAUAN PER SEGMEN OPERASI
OPERATING SEGMENT REVIEW
Segmen operasi adalah komponen dari Bank yang terlibat An operating segment is a component of the Bank that is
dalam aktivitas bisnis yang menghasilkan pendapatan dan engaged in business activities that generate revenues and
menimbulkan beban, termasuk pendapatan dan beban incur expenses, including revenues and expenses related to
yang terkait dengan transaksi dengan komponen lain Bank, transactions with other components of the Bank, where the
dimana hasil operasinya dikaji ulang secara berkala oleh results of operations are regularly reviewed by the Bank's
Direksi Bank untuk membuat keputusan mengenai sumber Board of Directors to make decisions about resources to be
daya yang akan dialokasikan pada segmen tersebut dan allocated to the segment and assess its performance, and
menilai kinerjanya, serta tersedia informasi keuangan yang where separable financial information is available. Segment
dapat dipisahkan. Hasil segmen yang dilaporkan kepada results reported to the Bank's Board of Directors include
Direksi Bank meliputi komponen-komponen yang dapat components that can be distributed directly to a segment
didistribusikan secara langsung kepada suatu segmen dan and components that can be allocated on a reasonable
komponen-komponen yang dapat dialokasikan dengan basis. Unallocable components mainly comprise income tax
dasar yang wajar. Komponen yang tidak dapat dialokasikan assets and liabilities, including current and deferred tax and
terutama terdiri dari aset dan liabilitas pajak penghasilan, property, and fixed assets.
termasuk pajak kini dan pajak tangguhan serta aset tetap.
Bank menerapkan PSAK No. 5 (Revisi 2009), “Segmen The Bank applies PSAK No. 5 (Revised 2009), "Operating
Operasi”. PSAK revisi ini mengatur pengungkapan yang Segments". This revised PSAK prescribes disclosures that
memungkinkan pengguna laporan keuangan untuk enable users of financial statements to evaluate the nature
mengevaluasi sifat dan dampak keuangan dari aktivitas and financial effects of the business activities in which the
bisnis dimana entitas terlibat dan lingkungan ekonomi entity is engaged and the economic environment in which
dimana entitas beroperasi. it operates.
Bank memiliki empat pelaporan segmen. Di bawah ini The Bank has four reporting segments. The description of
merupakan penjelasan mengenai operasi dari masing- the operations of each of the Bank's reporting segments is
masing pelaporan segmen yang dimiliki oleh Bank: as follows:
• Produktif - termasuk pinjaman yang diberikan kepada • Productive - includes loans granted to the productive
sektor produktif, diantaranya, kredit modal kerja dan sector, including working capital and investment loans.
investasi.
• Konsumtif - termasuk pinjaman yang diberikan untuk • Consumptive - includes loans granted for consumptive
keperluan konsumtif. purposes.
• Treasuri - segmen ini terkait dengan kegiatan treasuri • Treasury - this segment relates to the Bank's treasury
Bank termasuk transaksi money market, trade finance, activities including money market, foreign exchange and
valuta asing, dan surat berharga. securities transactions.
• Lain-lain - termasuk aktivitas back office dan divisi yang • Other - includes back-office activities and non-earning
tidak menghasilkan laba. divisions.
Selain itu, Bank juga melaporkan segmen geografis yang In addition, the Bank also reports geographical segments
dibedakan dalam menghasilkan jasa pada lingkungan that are distinguished by producing services in a particular
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Memperkuat Kolaborasi Menghadirkan Solusi
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(wilayah) ekonomi tertentu dan komponen itu memiliki risiko economic environment (area) and that component has risks
dan imbalan yang berbeda dengan risiko dan imbalan pada and rewards that are different from the risks and rewards
komponen yang beroperasi pada lingkungan (wilayah) of components operating in other economic environments
ekonomi lain. (areas).
Bank melaporkan segmen geografis berdasarkan daerah The Bank reports geographical segments based on Jakarta,
Jakarta, Jawa, Sumatra, Sulawesi, Kalimantan, Indonesia Java, Sumatra, Sulawesi, Borneo, East Indonesian region,
wilayah timur dan lainnya. and other regions.
Adapun kinerja dari keempat segmen operasi tersebut The performance of the four operating segments for 2023
untuk tahun 2023 dan 2022 adalah sebagai berikut: and 2022 is as follows:
dalam jutaan Rupiah / in million Rupiah
Uraian Produktif Konsumtif Tresuri Lain-lain Jumlah
Description Productive Consumptive Treasury Other Total
2023
Pendapatan Bunga 883.412 169.791 431.550 - 1.484.753
Interest Income
Jumlah Aset 9.598.720 2.548.648 9.883.790 4.072.453 26.103.611
Total Assets
Cadangan Kerugian (403.043) (107.593) (1.186) (327.349) (839.171)
Penurunan Nilai
Allowance for Impairment
Losses
2022
Pendapatan Bunga 878.927 185.167 377.883 - 1.441.977
Interest Income
Jumlah Aset 7.476.792 2.752.978 10.691.817 4.516.046 25.437.633
Total Assets
Cadangan Kerugian (440.268) (84.319) (1.602) (241.839) (768.028)
Penurunan Nilai
Allowance for Impairment
Losses
dalam jutaan Rupiah / in million Rupiah
Non-DPK
Uraian Deposito Giro Tabungan Jumlah
Non Third-
Description Time Deposits Demand Deposits Savings Total
Party Funds
2023
Beban Bunga (397.543) (50.781) (10.515) (43.935) (502.774)
Interest Expenses
Jumlah Liabilitas 12.482.696 6.631.415 1.517.590 1.300.877 21.932.578
Total Liabilities
2022
Beban Bunga (391.573) (47.936) (12.053) (39.782) (491.344)
Interest Expenses
Jumlah Liabilitas 11.965.687 6.757.738 1.601.653 1.108.185 21.433.263
Total Liabilities
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Pendapatan Bunga Bank Artha Graha Internasional Berdasarkan Segmen
Bank Artha Graha Internasional Interest Income by Segment
59,50% 26,21% 60,95%
29,06% Produktif Tresuri Produktif
Tresuri Productive Treasury Productive
Treasury
2023 2022
11,44% 12,84%
Konsumtif Konsumtif
Consumtive Consumtive
Segmen Geografis Geographic Segment
Bank beroperasi di dua wilayah geografis utama yaitu The Bank operates in two main geographical areas, namely
Daerah Khusus lbukota Jakarta (DKI Jakarta) dan di luar the Special Capital Region of Jakarta (DKI Jakarta) and
DKI Jakarta. outside DKI Jakarta.
Tabel berikut menjelaskan informasi segmen berdasarkan The following table sets out segment information by
segmen geografis: geographical segment:
dalam jutaan Rupiah / in million Rupiah
Uraian Lainnya Jumlah
Jakarta Jawa Sumatra Sulawesi Kalimantan
Description Other Total
2023
Pendapatan Bunga dan
Operasional Lainnya
1.640.952 53.581 44.162 28.987 21.563 8.126 1.797.371
Interest and Other
Operating Income
Beban Bunga dan
Operasional Lainnya
(1.321.104) (82.690) (102.894) (45.651) (16.531) (41.425) (1.610.295)
Interest and Other
Operating Expenses
Laba Operasional
319.848 (29.109) (58.732) (16.664) 5.032 (33.299) 187.076
Operating Profit
Laba Tahun Berjalan
146.859 17.050 20.772 (9.325) 3.583 (32.186) 146.753
Profit for the Year
Jumlah Aset
21.588.599 1.447.675 2.018.834 566.357 107.300 374.846 26.103.611
Total Assets
2022
Pendapatan Bunga dan 1.403.478 49.726 68.894 40.699 26.110 20.191 1.609.098
Operasional Lainnya
Interest and Other
Operating Income
Beban Bunga dan
Operasional Lainnya
(1.244.368) (81.359) (126.955) (50.826) (16.356) (26.223) (1.546.087)
Interest and Other
Operating Expenses
Laba Operasional
159.110 (31.633) (58.061) (10.127) 9.754 (6.032) 63.011
Operating Profit
Laba Tahun Berjalan
(22.935) 30.369 31.159 2.887 9.064 4.453 54.997
Profit for the Year
Jumlah Aset
20.463.950 1.833.588 1.985.753 612.276 122.998 419.068 25.437.633
Total Assets
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Pendapatan Bunga Bank Artha Graha Internasional Berdasarkan Segmen
Bank Artha Graha Internasional Interest Income by Geography
0,54% 1,25%
1,20% 1,62%
1,61% 2,53%
2,46% 4,28%
2,98% 3,09%
2023 2022
91,30% 87,22%
Jakarta Jawa / Java Sumatra
Sulawesi Kalimantan / Borneo Lainnya / Others
TINJAUAN KEUANGAN
FINANCIAL REVIEW
Tinjauan keuangan yang diuraikan berikut mengacu kepada The financial review described below refers to the Financial
Laporan Keuangan untuk tahun yang berakhir tanggal 31 Statements for the years ended December 31, 2023
Desember 2023 dan 2022 yang disajikan dalam Laporan and 2022 presented in this Annual Report. The Financial
Tahunan ini. Laporan Keuangan telah diaudit oleh Kantor Statements have been audited by the Public Accounting
Akuntan Publik Kanaka Puradiredja, Suhartono yang Firm Kanaka Puradiredja, Suhartono which expressed an
menyatakan opini laporan keuangan menyajikan secara opinion that the financial statements present fairly in all
wajar dalam semua hal yang material, posisi keuangan material respects, the consolidated financial position of
konsolidasian PT Bank Artha Graha Internasional Tbk PT Bank Artha Graha Internasional Tbk as of December
pada tanggal 31 Desember 2023, serta kinerja keuangan 31, 2023, and its consolidated financial performance and
dan arus kas konsolidasiannya untuk tahun yang berakhir cash flows for the year then ended, in accordance with
pada tanggal tersebut, sesuai dengan Standar Akuntansi Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
Kinerja Keuangan Financial Performance
Kinerja keuangan Bank Artha Graha Internasional terdiri The financial performance of Bank Artha Graha Internasional
atas kinerja Laporan Posisi Keuangan Konsolidasian, comprising the Consolidated Statement of Financial
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Position, the Consolidated Statement of Profit or Loss
Konsolidasian serta Laporan Arus Kas Konsolidasian and Other Comprehensive Income and the Consolidated
disajikan sebagai berikut. Statement of Cash Flows is presented below.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Laporan Posisi Keuangan Statement of Financial Position
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan / (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Aset
Assets
Aset Keuangan
22.592.430 21.643.537 948.893 4,38
Financial Assets
Aset Non Keuangan
3.511.181 3.794.096 (282.915) (7,46)
Non-Financial Assets
Jumlah Aset
26.103.611 25.437.633 665.978 2,62
Total Assets
Liabilitas dan Ekuitas
Liabilities and Equity
Liabilitas Keuangan
21.801.990 21.298.387 503.603 2,36
Financial Liabilities
Liabilitas Non Keuangan
130.588 134.876 (4.288) (3,18)
Non-Financial Liabilities
Jumlah Liabilitas
21.932.578 21.433.263 499.315 2,33
Total Liabilities
Jumlah Ekuitas
4.171.033 4.004.370 166.663 4,16
Total Equity
Jumlah Liabilitas dan Ekuitas
26.103.611 25.437.633 665.978 2,62
Liabilities and Equity
Posisi Keuangan Bank Arta Graha Internasional 2022 - 2023 (dalam jutaan Rupiah)
Bank Artha Graha Internasional Financial Position 2022-2023 (in million Rupiah)
25.437.633
26.103.611
21.433.263
21.932.578
4.004.370
4.171.033
Aset Liabilitas Ekuitas
Assets Liabilities Equity
2023 2022
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Aset Assets
Jumlah aset Bank Artha Graha Internasional per 31 Total assets of Bank Artha Graha Internasional as of
Desember 2023 tercatat sebesar Rp26,10 triliun, meningkat December 31, 2023 were recorded at IDR26.10 trillion,
2,62% dibandingkan tahun sebelumnya sebesar Rp25,44 an increase of 2.62% compared to the previous year of
triliun. Peningkatan tersebut disebabkan meningkatnya IDR25.44 trillion. The increase was due to an increase in
aset keuangan sebesar Rp948,89 miliar. financial assets of IDR948.89 billion
Aset Keuangan Financial Assets
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan / (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Kas
369.134 290.754 78.380 26,96
Cash
Giro pada Bank Indonesia
2.658.276 2.937.933 (279.657) (9,52)
Current accounts with Bank Indonesia
Giro pada Bank Lain — Bersih
338.297 375.060 (36.763) (9,80)
Current accounts with Other Banks - Net
Penempatan pada Bank Indonesia dan
Bank Lain
711.075 1.378.005 (666.930) (48,40)
Placement with Bank Indonesia and Other
Banks
Efek-Efek
5.919.277 4.045.146 1.874.131 46,33
Securities
Efek-Efek yang Dibeli dengan Janji Dijual
Kembali
125.469 1.678.795 (1.553.326) (92,53)
Securities Purchased under Agreements
to Resell
Tagihan Derivatif
35 143 (108) (75,52)
Derivative Receivables
Kredit yang Diberikan - Bersih
11.636.733 9.705.183 1.931.550 19,90
Loans - Net
Pendapatan Bunga yang Masih Akan
Diterima 326.422 365.947 (39.525) (10,80)
Accrued Interest Income
Tagihan Akseptasi
131.362 276.735 (145.373) (52,53)
Acceptance Receivables
Penyertaan Saham
6 6 - 0,00
Investment in Shares
Aset Lain – Lain:
376.344 589.830 (213.486) (36,19)
Other Assets:
Jumlah Aset Keuangan
22.592.430 21.643.537 948.893 4,38
Total Financial Assets
Jumlah aset keuangan Bank tahun 2023 tercatat sebesar The Bank's total financial assets in 2023 were recorded
Rp22,59 triliun, meningkat 4,38% dibandingkan tahun at IDR22.59 trillion, an increase of 4.38% compared to the
sebelumnya sebesar Rp21,64 triliun. Peningkatan tersebut previous year of IDR21.64 trillion. The increase was mainly
terutama disebabkan oleh akun kredit yang diberikan- due to loans-net which increased by IDR1.93 trillion.
bersih yang mengalami kenaikan sebesar Rp1,93 triliun.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Aset keuangan Bank Artha Graha Internasional tahun Bank Artha Graha Internasional's financial assets in 2023
2023 utamanya berupa kredit yang diberikan (neto), yaitu were mainly in the form of loans (net), which reached 51.51%
mencapai 51,51% dari total aset keuangan. Tahun 2023, of total financial assets. In 2023, the Bank's loans increased
jumlah kredit yang diberikan Bank mengalami peningkatan by 19.90% from IDR9.7 trillion in 2022 to IDR11.64 trillion in
sebesar 19,90% dari Rp9,7 triliun pada tahun 2022 menjadi 2023.
Rp11,64 triliun di tahun 2023.
Berdasarkan tujuan penggunaan, kredit Bank diklasifikasikan Based on the purpose of use, the Bank's loans are classified
menjadi kredit produktif, konsumtif, dan lain-Iain dengan into productive, consumptive, and other loans with the
penjelasan sebagai berikut: following explanation:
1. Kredit produktif diberikan kepada individu atau 1. Productive Loans are provided to individuals or
perusahaan pada segmen UMKM, Komersil, dan companies in the MSMEs, Commercial, and Corporate
Korporasi untuk keperluan modal kerja atau investasi segments for working capital or investment purposes in
dalam bentuk fasilitas Revolving Loan, Fixed Loan, the form of Revolving Loan, Fixed Loan, Supply Chain
Supply Chain Financing, Pinjaman Rekening Koran, Financing, Current Account Loan, Money Market Line,
Money Market Line, Negosiasi Wesel Ekspor, Kredit Negotiated Export Notes, Export Credit, Trust Receipt,
Ekspor, Trust Receipt, Advances Under L/C, Clean Bills Advances Under L/C, Clean Bills Purchased.
Purchased.
2. Kredit Konsumtif terdiri dari Kredit Kepemilikan 2. Consumptive Loans consist of Home Ownership Loans
Rumah (KPR Graha), KPR AsyiG, Kredit Tanpa Agunan (KPR Graha), KPR AsyiG, Collateralless Credit (KTA),
(KTA), Kredit Kepemilikan Rumah Fasilitas Likuiditas Housing Finance Liquidity Facility Mortgage (KPR FLPP),
Pembiayaan Perumahan (KPR FLPP), dan Kredit and Motor Vehicle Loans (KKB).
Kendaraan Bermotor (KKB).
3. Lain-lain mencakup Letter of Credit, Standby Letter of 3. Others include Letter of Credit, Standby Letter of Credit,
Credit, Shipping Guarantee, Custom Guarantee, dan Shipping Guarantee, Custom Guarantee, and Foreign
Foreign Exchange Contact. Exchange Contact.
Perkembangan penyaluran kredit tersebut dalam dua tahun The disbursement of these loans in the last two years is as
terakhir adalah sebagai berikut: follows:
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
2023 2022
Uraian Growth/ (Decline)
Description Jumlah Komposisi (%) Jumlah Komposisi (%)
Rp %
Total Composition Total Composition
Kredit Produktif
9.598.721 79,02 7.476.792 73,09 2.121.929 28,38
Productive Loans
Kredit Konsumtif
2.548.648 20,98 2.752.978 26,91 (204.330) (7,42)
Consumptive Loans
Jumlah
12.147.369 100,00 10.229.770 100,00 1.917.599 18,75
Total
Tahun 2023, penyaluran kredit produktif mengalami In 2023, productive lending increased by 28.38% to
peningkatan sebesar 28,38% menjadi sebesar Rp9,60 IDR9.60 trillion. Meanwhile, consumptive lending decreased
triliun. Sedangkan penyaluran kredit konsumtif yang to IDR2.55 trillion from the previous year's IDR2.75 trillion.
mengalami penurunan menjadi sebesar Rp2,55 triliun dari
tahun sebelumnya sebesar Rp2,75 triliun.
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Memperkuat Kolaborasi Menghadirkan Solusi
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Aset Non Keuangan Non-Financial Assets
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Biaya Dibayar di Muka
144.641 156.451 (11.810) (7,55)
Prepaid Expenses
Aset Tetap – Bersih
2.127.797 2.078.315 49.482 2,38
Fixed Assets - Net
Aset Tak Berwujud – Bersih
31.873 31.164 709 2,28
Intangible Assets - Net
Agunan yang Diambil Alih Bersih
936.110 1.223.296 (287.186) (23,48)
Foreclosed Assets - Net
Aset Pajak Tangguhan
270.760 304.870 (34.110) (11,19)
Deferred Tax Assets
Jumlah Aset Non Keuangan
Total Non-Financial Assets 3.511.181 3.794.096 (282.915) (7,46)
Jumlah aset non keuangan Bank tahun 2023 tercatat The Bank's total non-financial assets in 2023 were recorded
sebesar Rp3,51 triliun, lebih rendah dibandingkan tahun at IDR3.51 trillion, lower than the previous year of IDR3.79
sebelumnya sebesar Rp3,79 triliun. Penurunan jumlah aset trillion. The decrease in total non-financial assets was mainly
non keuangan tersebut disebabkan utamanya karena due to a nominal decrease in repossessed assets - net of
penurunan nominal pada akun agunan yang diambil alih – IDR287.19 billion, equivalent to 23.48%.
bersih sebesar Rp287,19 miliar setara dengan 23,48%.
Liabilitas Liabilities
Jumlah liabilitas Bank Artha Graha Internasional per 31 Total liabilities of Bank Artha Graha Internasional as of
Desember 2023 tercatat sebesar Rp21,93 triliun, meningkat December 31, 2023 was recorded at IDR21.93 trillion,
2,33% dibandingkan tahun sebelumnya sebesar Rp21,43 an increase of 2.33% compared to the previous year
triliun. Hal ini terutama disebabkan oleh naiknya liabilitas of IDR21.43 trillion. This was mainly due to an increase in
keuangan sebesar 2,36%. financial liabilities of 2.36%.
Liabilitas Keuangan Financial Liabilities
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Liabilitas Segera
95.711 87.094 8.617 9,89
Liabilities Due Immediately
Simpanan dari Nasabah
20.631.701 20.325.078 306.623 1,51
Deposits from Customers
Simpanan dari Bank Lain
336.958 18.641 318.317 1.707,62
Deposits from Other Banks
Liabilitas Derivatif
1.057 33 1.024 3.103,03
Derivative Liabilities
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Annual Report 2023 145
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Liabilitas Akseptasi
131.863 277.445 (145.582) (52,47)
Acceptance Liabilities
Bunga Masih Harus Dibayar
26.693 18.438 8.255 44,77
Accrued Interest Payable
LTN Subordinasi
200.000 200.000 - 0,00
Subordinated LTN
Liabilitas Lain-Lain
378.007 371.658 6.349 1,71
Other Liabilities
Jumlah Liabilitas Keuangan
21.801.990 21.298.387 503.603 2,36
Total Financial Liabilities
Jumlah liabilitas keuangan Bank Artha Graha Internasional Total financial liabilities of Bank Artha Graha Internasional
per 31 Desember 2023 tercatat sebesar Rp21,8 triliun, as of December 31, 2023 was recorded at IDR21.8 trillion,
meningkat 2,36% dibandingkan tahun sebelumnya sebesar an increase of 2.36% compared to the previous year of
Rp21,30 triliun yang terutama disebabkan oleh naiknya IDR21.30 trillion, mainly due to an increase in deposits
simpanan dari bank lain sebesar Rp318,32 miliar dan from other banks of IDR318.32 billion and deposits from
simpanan dari nasabah sebesar Rp306,62 miliar. customers of IDR306.62 billion.
Simpanan dari nasabah yang pada tahun 2023 tercatat Deposits from customers in 2023 were recorded at IDR20.63
sebesar Rp20,63 triliun, meningkat 1,51% dibandingkan trillion, an increase of 1.51% compared to the previous year
tahun sebelumnya sebesar Rp20,32 triliun. Peningkatan of IDR20.32 trillion. The increase in total customer deposits
jumlah simpanan nasabah tahun 2023 disebabkan oleh in 2023 was due to an increase in deposits of IDR517 billion
naiknya deposito sebesar Rp517 miliar atau 4,32%. or 4.32%.
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
2023 2022
Uraian Growth/ (Decline)
Description Jumlah Komposisi (%) Jumlah Komposisi (%)
Rp %
Total Composition Total Composition
Giro
6.631.415 32,14 6.757.738 33,25 (126.323) (1,87)
Current Account
Tabungan
1.517.590 7,36 1.601.653 7,88 (84.063) (5,25)
Savings
Deposito
12.482.696 60,50 11.965.687 58,87 517.009 4,32
Time Deposits
Jumlah Dana Pihak
Ketiga
20.631.701 100,00 20.325.078 100,00 306.623 1,51
Total Third-Party
Funds
CASA 8.149.005 39,50 8.359.391 41,13 (210.386) (2,52)
Bank terus berupaya untuk meningkatkan porsi Current The Bank continues to strive to increase the portion of
Account Saving Account (CASA) dalam struktur Current Account Saving Account (CASA) in its funding
pendanaannya. Tahun 2023, CASA Bank tercatat sebesar structure. In 2023, the Bank's CASA was recorded at
39,50% turun dari tahun sebelumnya sebesar 41,13%. 39.50%, down from 41.13% in the previous year. The largest
Komponen terbesar penurunan CASA disebabkan oleh component of the decline in CASA was due to the decline in
menurunnya giro sebesar Rp126 miliar. current accounts of IDR126 billion.
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Memperkuat Kolaborasi Menghadirkan Solusi
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Untuk terus meningkatkan CASA, tahun 2023 Bank To continue to increase CASA, the Bank carried out a
melakukan strategi dengan tetap aktif memaksimalkan strategy by continuing to actively maximize collaboration
kolaborasi dengan mitra bisnis melalui kerjasama B2B2C, with business partners in 2023 through B2B2C cooperation,
baik itu pelaku usaha mikro, menengah dan besar both micro, medium and large businesses in using the
dalam penggunaan layanan QRIS Acquirer milik Bank. Bank's QRIS Acquirer service. The addition of new features
Penambahan fitur baru pada aplikasi QRIS merchant dengan to the QRIS merchant application by combining Laku Pandai
menggabungkan layanan Laku Pandai serta Payment Point and Payment Point Online Banking (PPOB) services is
Online Banking (PPOB) diharapkan juga dapat menjadi also expected to be a new way to increase revenue for
cara baru untuk dapat meningkatkan pendapatan bagi merchants and increase the Bank's CASA. Bank branches
merchant serta peningkatan CASA Bank. Peranan cabang are still necessary as a bridge to acquire customers offline.
Bank masih tetap diperlukan sebagai jembatan untuk It is expected that events organized by branches, whether
mengakuisisi nasabah secara offline. Diharapkan event- it is a branch initiative or collaboration with business
event yang diselenggarakan oleh cabang baik itu inisiatif partners, play a role in encouraging an increase in funding
dari cabang maupun kolaborasi dengan mitra bisnis dapat and the number of cooperating customers. In addition,
berperan serta dalam mendorong peningkatan pendanaan encouragement through acquisition and transaction
dan jumlah nasabah yang bekerja sama. Selain itu, dorongan programs will continue to attract customers to transact
melalui program akuisisi dan transaksi akan terus dilakukan through the Bank's channels.
guna menarik minat nasabah untuk bertransaksi melalui
channel Bank.
Liabilitas Non Keuangan Non-Financial Liabilities
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Utang Pajak
11.713 10.870 843 7,76
Taxes Payable
Liabilitas lmbalan Pascakerja
118.875 124.006 (5.131) (4,14)
Post Employments Benefit Liabilities
Jumlah Non Keuangan
130.588 134.876 (4.288) (3,18)
Total Non-Financial Liabilities
Liabilitas non-keuangan Bank tahun 2023 tercatat sebesar The Bank's non-financial liabilities in 2023 were recorded at
Rp131 miliar, turun 3,18% dari tahun sebelumnya sebesar IDR131 billion, a decrease of 3.18% from the previous year
Rp135 miliar. Penurunan tersebut disebabkan turunnya of IDR135 billion. The decrease was due to a decrease in
liabilitas imbalan pasca kerja sebesar 4,14% atau setara post-employment benefits liabilities by 4.14% or equivalent
dengan Rp5,1 miliar. to IDR5.1 billion.
Ekuitas Equity
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Modal Saham
2.242.372 2.242.372 - 0,00
Share Capital
Tambahan Modal Disetor
415.285 415.285 - 0,00
Additional Paid-In Capital
Revaluasi Aset Tetap
1.379.822 1.349.281 30.541 2,26
Revaluation of Fixed Assets
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Annual Report 2023 147
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Pengukuran Kembali Program Imbalan
Pasti setelah Dikurangi Pajak 61.575 60.364 1.211 2,01
Remeasurement of Defined Benefit Plans
After Tax
Keuntungan yang Belum Direalisasi atas
Perubahan Nilai Wajar Efek-Efek yang
Tersedia untuk Dijual setelah Pajak 2.342 14.184 (11.842) (83,49)
Unrealized Gain on Changes in Fair Value
of Available-for-Sale Securities After Tax
Saldo Laba
69.637 (77.116) 146.753 (190,30)
Retained Earnings
Jumlah Ekuitas
Total Equity 4.171.033 4.004.370 166.663 4,16
Jumlah ekuitas Bank per 31 Desember 2023 tercatat The Bank's total equity as of December 31, 2023 was
sebesar Rp4,17 triliun, meningkat 4,16% dari tahun recorded at IDR4.17 trillion, an increase of 4.16% from the
sebelumnya sebesar Rp4,00 triliun. Peningkatan ekuitas previous year of IDR4.00 trillion. The increase in equity
terjadi karena Bank mencatat laba sebesar Rp146,75 miliar. occurred because the Bank recorded a profit of IDR146.75
billion.
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and other
Komprehensif Lain Comprehensive Income
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Pendapatan Bunga
1.484.753 1.441.977 42.776 2,97
Interest Income
Beban Bunga
(502.774) (491.344) (11.430) 2,33
Interest Expenses
Pendapatan Bunga - Neto
981.979 950.633 31.346 3,30
Interest Income - Net
Pendapatan Operasional Lainnya - Neto
312.618 167.121 145.497 87,06
Other Operating Income - Net
Beban Operasional Lainnya
(1.107.521) (1.054.743) (52.778) 5,00
Other Operating Expenses
Laba (Rugi) Operasional
187.076 63.011 124.065 196,89
Operating Profit (Loss)
Pendapatan Beban Non-Operasional
(3.719) 6.130 (9.849) (160,67)
Non-Operating Income (Expense)
Laba (Rugi) Sebelum Beban Pajak
183.357 69.141 114.216 165,19
Profit (Loss) Before Tax Expense
Beban Pajak
(36.604) (14.144) (22.460) 158,80
Tax Expenses
Laba (Rugi) Tahun Berjalan
146.753 54.997 91.756 166,84
Profit (Loss) for the Year
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dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Jumlah Penghasilan Komprehensif Tahun
Berjalan 19.910 (4.576) 24.486 (535,10)
Total Comprehensive Income for the Year
Jumlah Laba (Rugi) Komprehensif
166.663 50.421 116.242 230,54
Total Comprehensive Income (Loss)
Laba per Saham Dasar (dalam angka
penuh) 7,26 2,72 5 166,91
Basic Earnings per Share (in full amount)
Pendapatan Bunga Interest Income
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Kredit yang Diberikan
1.053.203 1.064.094 (10.891) (1,02)
Loans
Efek-Efek
336.862 302.572 34.290 11,33
Securities
Penempatan pada Bank Indonesia
89.488 74.094 15.394 20,78
Placement with Bank Indonesia
Penempatan pada Bank Lain dan lain-lain
5.200 1.217 3.983 327,28
Placement with Other Bank and Others
Jumlah Pendapatan Bunga
1.484.753 1.441.977 42.776 2,97
Total Interest Income
Tahun 2023, Bank membukukan pendapatan bunga In 2023, the Bank recorded interest income of IDR1.48
sebesar Rp1,48 triliun, naik 2,97% dibandingkan pendapatan trillion, a increase of 2.97% compared to the previous year's
bunga tahun sebelumnya sebesar Rp1,44 triliun. Kenaikan interest income of IDR1.44 trillion. The increase in interest
pendapatan bunga utamanya disebabkan karena adanya income was mainly due to an increase in marketable
peningkatan pada efek-efek sebesar Rp34,29 miliar atau securities of IDR34.29 billion or 11.33% compared to the
11,33% dibandingkan dengan tahun sebelumnya yang previous year which was recorded at IDR302.57 billion.
tercatat sebesar Rp302,57 miliar.
Beban Bunga Interest Expenses
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Simpanan Nasabah
458.840 451.562 7.278 1,61
Deposits form Customers
Dana Kelolaan Tidak Kena Pajak
18.674 20.143 (1.469) (7,29)
Non-Taxable Managed Funds
Simpanan dari Bank Lain
6.260 639 5.621 879,66
Deposits from Other Banks
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
LTN Subordinasi I Tahap I
19.000 19.000 - 0,00
LTN Subordinated I Phase I
Pinjaman Subordinasi
- - - 0,00
Subordinated Loan
Jumlah Beban Bunga
502.774 491.344 11.430 2,33
Total Interest Expenses
Jumlah beban bunga Bank Artha Graha Internasional Bank Artha Graha Internasional's total interest expense in
tahun 2023 tercatat sebesar Rp503 miliar, naik 2,33% 2023 was recorded at IDR503 billion, an increase of 2.33%
dari tahun sebelumnya sebesar Rp491 miliar. Peningkatan from the previous year of IDR491 billion. The increase
beban bunga tersebut utamanya disebabkan oleh naiknya in interest expense was due to an increase in customer
simpanan nasabah sebesar Rp7,28 miliar atau 1,61% dan deposits of IDR7.28 billion or 1.61% and an increase in
peningkatan simpanan dari bank lain yang tercatat sebesar deposits from other banks of IDR5.62 billion or 879.66%
Rp5,62 miliar atau 879,66% dibandingkan dengan tahun compared to the year 2022 which was recorded at IDR639
2022 yang tercatat sebesar Rp639 juta. million.
Pendapatan Operasional Lainnya Other Operating Income
Tahun 2023, Bank Artha Graha Internasional membukukan In 2023, Bank Artha Graha Internasional recorded other
pendapatan operasional lainnya sebesar Rp313 miliar, naik operating income of IDR313 billion, a decrease/increase
dari tahun sebelumnya sebesar Rp167 miliar. Peningkatan from the previous year of IDR167 billion. The increase
pendapatan operasional lainnya tahun 2023 utamanya in other operating income in 2023 mainly came from
berasal dari pendapatan administrasi dan denda atas administrative income and penalties on deposits from loans
simpanan dari kredit yang diberikan yang tercatat naik which recorded an increase of IDR122 billion.
sebesar Rp122 miliar.
Beban Operasional Lainnya Other Operating Expenses
Jumlah beban operasional lainnya tahun 2023 tercatat Total other operating expenses in 2023 recorded an
mengalami peningkatan sebesar 5,00% menjadi Rp1,11 increase of 5.00% to IDR1.11 trillion. This increase was mainly
triliun. Peningkatan ini terutama dipengaruhi oleh naiknya influenced by the increase in operating expenses by IDR160
beban operasi sebesar Rp160 miliar sehingga Bank billion that the Bank recorded operating expenses in 2023
mencatat beban operasi tahun 2023 sebesar Rp590 miliar. of IDR590 billion.
Laba (Rugi) Operasional Operating Profit (Loss)
Tahun 2023, Bank Artha Graha Internasional membukukan In 2023, Bank Artha Graha Internasional posted an
laba operasional sebesar Rp187 miliar. Pencapaian tersebut operating profit of IDR187 billion. The achievement was
lebih baik dibandingkan tahun sebelumnya yang tercatat better than the previous year of IDR63 billion. This was
sebesar Rp63 miliar. Hal tersebut terutama disebabkan mainly due to an increase in administrative income and
oleh kenaikan pendapatan administrasi dan denda atas penalties on deposits and loans of IDR122 billion.
simpanan dan kredit yang diberikan sebesar Rp122 miliar.
Laba (Rugi) Sebelum Pajak Profit (Loss) Before Tax
Tahun 2023, Bank Artha Graha Internasional membukukan In 2023, Bank Artha Graha Internasional recorded profit
laba sebelum pajak penghasilan sebesar Rp183 miliar, before income tax of IDR183 billion, an increase of 165.22%
meningkat 165,22% dari tahun sebelumnya sebesar Rp69 from the previous year of IDR69 billion.
miliar.
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Memperkuat Kolaborasi Menghadirkan Solusi
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Laba (Rugi) Tahun Berjalan Profit (Loss) for the Year
Laba tahun berjalan yang dibukukan Bank Artha Graha Bank Artha Graha Internasional's profit for the year in 2023
Internasional tahun 2023 adalah sebesar Rp147 miliar, amounted to IDR147 billion, an increase of 167.27% from the
meningkat 167,27% dari tahun sebelumnya sebesar Rp55 previous year of IDR55 billion.
miliar.
Laba (Rugi) Komprehensif Tahun Berjalan Comprehensive Profit (Loss) for the Year
Tahun 2023, Bank Artha Graha Internasional membukukan In 2023, Bank Artha Graha Internasional booked a
laba komprehensif tahun berjalan sebesar Rp167 comprehensive income for the year of IDR167 billion, an
miliar, meningkat dari tahun sebelumnya dimana Bank increase from the previous year where the Bank booked a
membukukan rugi komprehensif sebesar Rp50 miliar. comprehensive loss of IDR50 billion.
Laba (Rugi) per Saham Earnings (Loss) per Share
Seiring dengan meningkatnya laba Bank di tahun 2023, laba Along with the increase in the Bank's profit in 2023,
per saham Bank Artha Graha Internasional juga meningkat Bank Artha Graha Internasional's earnings per share also
menjadi Rp7,26 per saham dari tahun sebelumnya sebesar increased to IDR7.26 per share from the previous year of
Rp2,72 per saham. IDR2.72 per share.
Arus Kas Cash Flow
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Arus Kas dari Aktivitas Operasi
(518.130) 604.832 (1.122.962) (185,67)
Cash Flow from Operating Activities
Arus Kas dari Aktivitas Investasi
(384.402) (150.970) (233.432) 154,62
Cash Flow from Investing Activities
Arus Kas dari Aktivitas Pendanaan
- - - 0,00
Cash Flow from Financing Activities
Kenaikan/(Penurunan) Kas dan Setara Kas –
Neto
(902.532) 453.862 (1.356.394) (298,86)
Increase/(Decrease) in Cash and Cash
Equivalents - Net
Pengaruh Perubahan Kurs Mata Uang Asing
(2.778) 25.103 (27.881) (111,07)
Effect of Changes in Foreign Exchange Rates
Kas dan Setara Kas pada Awal Tahun
Cash and Cash Equivalents at Beginning of 4.982.095 4.503.130 478.965 10,64
Year
Kas dan Setara Kas pada Akhir Tahun
4.076.785 4.982.095 (905.310) (18,17)
Cash and Cash Equivalents at End of Year
Jumlah kas dan setara kas Bank Artha Graha Internasional The amount of cash and cash equivalents of Bank Artha
pada akhir tahun 2023 tercatat sebesar Rp4,08 triliun, Graha Internasional at the end of 2023 was recorded at
jumlah tersebut mengalami penurunan dibandingkan jumlah IDR4.08 trillion, the amount decreased compared to the
kas dan setara kas pada awal tahun yang sebesar Rp4,98 amount of cash and cash equivalents at the beginning of
triliun. Penurunan jumlah kas dan setara kas tersebut the year which amounted to IDR4.98 trillion. The decrease
disebabkan karena turunnya kas dari aktivitas operasi in cash and cash equivalents was due to a decrease of cash
sebesar Rp1,12 triliun. from operating activities of IDR1.12 trillion.
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Annual Report 2023 151
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Arus Kas dari Aktivitas Operasi Cash Flow from Operating Activities
Arus Kas bersih yang diperoleh dari aktivitas operasi Net Cash Flow generated from for operating activities in
tahun 2023 tercatat sebesar Rp518 miliar, turun dari tahun 2023 was recorded at IDR518 billion, a decrease from the
sebelumnya sebesar Rp605 miliar. Hal tersebut disebabkan previous year of IDR605 billion. This was due to an increase
karena adanya kenaikan kredit yang diberikan-bersih in net loans of IDR1.9 trillion including back to back credit.
sebesar Rp1,9 triliun termasuk didalamnya kredit back to
back.
Arus Kas dari Aktivitas Investasi Cash Flow from Investing Activities
Arus Kas bersih digunakan untuk aktivitas investasi tahun Net cash flow provided by investing activities in 2023 was
2023 tercatat sebesar Rp384 miliar, turun dari tahun recorded at IDR384 billion, down IDR151 billion from the
sebelumnya sebesar Rp151 miliar. Hal tersebut disebabkan previous year. This was due to an increase in purchases of
kenaikan pembelian efek-efek – bersih. marketable securities - net.
Arus Kas dari Aktivitas Pendanaan Cash Flow from Financing Activities
Tidak tercatat Arus Kas bersih yang diperoleh/digunakan There was no net Cash Flow provided by/used in financing
untuk aktivitas pendanaan pada tahun 2023. activities in 2023.
Rasio Keuangan Financial Ratios
dalam % / in %
Uraian
2023 2022
Description
Aset Produktif
Earning Assets
Aset Produktif Bermasalah dan Aset Non-Produktif Bermasalah terhadap
Total Aset Produktif dan Aset Non-Produktif
7,12 6,51
Non-performing Earning Assets and Non-Productive Assets to Total
Earning Assets and Non-Earning Assets
Aset Produktif Bermasalah terhadap Total Aktiva Produktif
1,09 1,55
Non-performing Earning Assets to Total Earning Assets
Cadangan Kerugian Penurunan Nilai Aset Keuangan terhadap Aset
Produktif 2,64 2,93
Allowance for Impairment Losses for Financial Assets to Earning Assets
Pemenuhan CKPN Kredit yang Diberikan
103,99 96,31
Fulfillment of CKPN of Loans
Rasio Kredit Bermasalah (NPL) – Bruto
1,74 2,73
Gross NPL
Rasio Kredit Bermasalah (NPL) – Bersih
0,31 0,41
Net NPL
Rasio Rentabilitas
Profitability Ratio
lmbal Hasil Aktiva (ROA)
0,60 0,25
Return on Asset (ROA)
Imbal Hasil Ekuitas (ROE)
4,24 1,63
Return on Equity (ROE)
Margin Bunga Bersih (NIM)
5,58 4,79
Net Interest Margin (NIM)
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam % / in %
Uraian
2023 2022
Description
Beban Operasional Lain terhadap Penghasilan Operasional (BOPO)
90,11 96,26
Other Operating Expenses to Operating Income (BOPO)
Liabilitas terhadap Aktiva
84,02 84,26
Liabilities to Assets
Liabilitas terhadap Ekuitas
525,83 535,25
Liabilities to Equity
Cost to Income (CIR)
78,05 69,05
Cost to Income (CIR)
Rasio Likuiditas
Liquidity Ratio
Rasio Intermediasi Makroprudensial
58,03 54,92
Macroprudential Intermediation Ratio
Current Account Savings Account (CASA)
39,50 41,13
Current Account Savings Account (CASA)
Rasio Kepatuhan
Compliance Ratios
Persentase Pelanggaran BMPK
- -
Percentage Violation of Legal Lending Limit
Pihak Terkait
- -
Related Parties
Pihak Tidak Terkait
- -
Third Parties
Persentase Pelampauan BMPK
- -
Percentage Lending in Excess of the Legal Lending Limit
GWM Rupiah
12,73 13,77
Reserve Requirement Rupiah
GWM Valuta Asing
4,96 4,44
Reserve Requirement Foreign Exchange
Posisi Devisa Net
0,81 0,82
Net Open Position
Kemampuan Membayar Utang dan Ability to Pay Debts and
Tingkat Kolektabilitas Piutang Collectability of Receivables
Kemampuan Bank dalam memenuhi seluruh kewajiban The Bank's ability to meet all obligations, both long-term and
baik kewajiban jangka panjang maupun jangka pendek, short-term, is measured through several ratios, including
diukur melalui beberapa rasio, antara lain rasio likuiditas, liquidity ratios, solvency ratios, and profitability ratios.
rasio solvabilitas, dan rasio rentabilitas. Kemampuan The ability to pay debts is also reflected in the Bank's
membayar utang juga tercermin dari telah ikutnya Bank participation in the guarantee program at the Deposit
sebagai peserta program penjaminan pada pada Lembaga Insurance Corporation.
Penjaminan Simpanan.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Rincian penjelasan tentang kemampuan membayar utang A detailed explanation of the Bank's ability to repay debt is
Bank adalah sebagai berikut: as follows:
Rasio Likuiditas Liquidity Ratio
Bank membukukan Rasio Intermediasi Makroprudensial The Bank posted a Macroprudential Intermediation Ratio
(RIM) sebesar 58,03% pada tahun 2023 dibandingkan (RIM) of 58,03% in 2023 compared to 54.92% in the
tahun sebelumnya sebesar 54,92%. Pencapaian rasio ini previous year. The achievement of this ratio was influenced
dipengaruhi oleh peningkatan kredit yang diberikan dan by an increase in loans and third party funds of IDR1.9 trillion
dana pihak ketiga masing-masing sebesar Rp1,9 triliun dan and IDR306.6 billion.
Rp306,6 miliar.
Rasio Solvabilitas Solvency Ratio
Rasio Kewajiban Penyediaan Modal Minimum (KPMM) The Capital Adequacy Ratio (CAR) is a parameter to
merupakan parameter untuk mengukur rasio permodalan measure the Bank's capital ratio by ensuring adequate
Bank dengan memastikan kecukupan modal untuk dapat capital to meet credit risk, market risk, and operational risk.
memenuhi risiko kredit, risiko pasar, dan risiko operasional. CAR ratio reached 24.96% in 2023, higher than the previous
Rasio KPMM mencapai 24,96% pada tahun 2023, lebih year of 23.31%.
tinggi dibandingkan tahun sebelumnya sebesar 23,31%.
Rasio Rentabilitas Profitability Ratio
Sejalan dengan laba tahun berjalan yang dibukukan oleh In line with the profit for the year recorded by the Bank,
Bank, rasio Return on Asset (ROA) dan Return on Equity the Bank's Return on Asset (ROA) and Return on Equity
(ROE) Bank sebesar 0,60% dan 4,24% pada tahun 2023. (ROE) ratios amounted to 0.60% and 4.24% in 2023. This
Pencapaian ini lebih tinggi dibandingkan ROA dan ROE tahun achievement is higher than ROA and ROE in 2022 of 0.25%
2022 masing-masing sebesar 0,25% dan 1,63%. Sementara and 1.63%, respectively. Meanwhile, the Bank's Net Interest
itu, rasio Net Interest Margin (NIM) Bank mencapai 5,58% Margin (NIM) ratio reached 5.58% in 2023, higher than the
pada tahun 2023 lebih tinggi dibandingkan rasio pada tahun ratio in the previous year of 4.79%. Meanwhile, the BOPO
sebelumnya sebesar 4,79%. Kemudian rasio BOPO sebesar ratio amounted to 90.11% in 2023 or lower than the previous
90,11% pada tahun 2023 atau lebih rendah dari tahun year of 96.26%.
sebelumnya sebesar 96,26%.
Tingkat Kolektabilitas Piutang Collectability of Receivables
Kolektabilitas piutang Bank diukur menggunakan indikator The collectability of the Bank's receivables is measured
rasio pinjaman bermasalah (NPL). Sebagaimana terlihat using the non-performing loan (NPL) ratio indicator. As seen
pada penurunan NPL Netto dari 0,41% di tahun 2022 in the decrease in Net NPL from 0.41% in 2022 to 0.31%
menjadi 0,31% di tahun 2023. Berdasarkan kolektabilitas in 2023. Based on collectability in accordance with Bank
sesuai peraturan Bank Indonesia, pinjaman yang dikelola Indonesia regulations, loans managed by the Bank are
Bank diklasifikasikan sebagai berikut: classified as follows:
dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Lancar
11.355.419 9.203.432 2.151.987 23,38
Current
Dalam Perhatian Khusus
580.673 747.246 (166.573) (22,29)
Under Special Attention
Kurang Lancar
20.539 15.666 4.873 31,11
Substandard
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Memperkuat Kolaborasi Menghadirkan Solusi
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dalam jutaan Rupiah / in million Rupiah
Pertumbuhan/ (Penurunan)
Uraian Growth/ (Decline)
2023 2022
Description
Rp %
Diragukan
12.772 14.373 (1.601) (11,14)
Doubtful
Macet
177.966 249.053 (71.087) (28,54)
Loss
Jumlah Kredit
12.147.369 10.229.770 1.917.599 18,75
Total Loans
Cadangan Kerugian Penurunan Nilai
(510.636) (524.587) 13.951 (2,66)
Allowance for impairment losses
Jumlah Kredit – Bersih
Total Loans - Net 11.636.733 9.705.183 1.931.550 19,90
Struktur Permodalan Capital Structure
Bank Artha Graha Internasional berupaya meningkatkan Bank Artha Graha Internasional strives to increase the value
nilai Bank diantaranya melalui penetapan struktur modal of the Bank through the establishment of an optimal capital
yang optimal. Hal tersebut juga menjadi bagian dalam structure. This is also part of fulfilling OJK regulations
memenuhi ketentuan OJK mengenai Kewajiban Penyediaan regarding the Minimum Capital Adequacy Requirement
Modal Minimum (KPMM). (CAR).
Kebijakan Struktur Modal Capital Structure Policy
Kebijakan terkait struktur permodalan bertujuan untuk Policies related to capital structure aim to ensure that the
memastikan bahwa Bank memiliki modal yang kuat Bank has strong capital to support business development
untuk mendukung strategi pengembangan bisnis dan strategies and business expansion as well as to maintain
ekspansi usaha serta mempertahankan kelangsungan the continuity of business development in the future. In
pengembangan bisnis di kemudian hari. Di samping itu, addition, the capital policy is set to comply with regulations
kebijakan permodalan ditetapkan guna memenuhi peraturan on capital adequacy set by regulators and to ensure that
mengenai kecukupan permodalan yang ditetapkan oleh the Bank's capital structure is efficient. Bank Artha Graha
regulator serta memastikan bahwa struktur permodalan Internasional prepares a capital plan based on the required
Bank telah efisien. Bank Artha Graha Internasional capital adequacy. The capital plan is prepared by the Board
menyusun rencana permodalan berdasarkan kebutuhan of Directors as part of the Bank's Business Plan and then
kecukupan permodalan sebagaimana yang dipersyaratkan. approved by the Board of Commissioners.
Rencana permodalan tersebut disusun oleh Direksi sebagai
bagian dari Rencana Bisnis Bank untuk kemudian disetujui
oleh Dewan Komisaris.
Berdasarkan ketentuan kelompok bank berdasarkan modal Based on the provisions of the bank group based on
inti (KBMI), Bank Artha Graha Internasional masuk dalam core capital (KBMI), Bank Artha Graha Internasional falls
KBMI 1, yaitu bank dengan modal inti di bawah Rp6 triliun. into KBMI 1, which is a bank with core capital below IDR6
Untuk itu, bank berupaya untuk menambah modal inti yang trillion. Therefore, the Bank endeavors to increase core
terencana dengan estimasi yang akurat, sesuai komitmen capital in a planned manner with accurate estimation, in
Pemegang Saham serta dalam mekanisme yang telah accordance with the commitment of the Shareholders and
sesuai ketentuan. in a mechanism that is in accordance with the provisions.
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Annual Report 2023 155
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Rincian Struktur Modal Capital Structure Details
Sesuai dengan Peraturan Bank Indonesia, modal Bank In accordance with Bank Indonesia Regulation, the Bank's
terdiri dari: capital consists of:
• Modal Inti • Core Capital
Modal inti merupakan modal bank yang terdiri dari Core capital is the bank's capital, which consists of
Modal Inti Utama (Common Equity Tier – CET 1) dan Common Equity Tier 1 and Additional Tier 1. Main core
Modal Inti Tambahan (Additional Tier 1). Modal inti utama capital includes paid-up capital and disclosed reserves.
mencakup modal disetor dan cadangan tambahan Additional disclosed reserve consists of enhancing
modal (disclose reserve). Cadangan tambahan modal factors (agio, general reserve, prior year profit, current
terdiri atas faktor penambah (agio, cadangan umum, year profit, and stock options) and deducting factors
laba tahun lalu, laba tahun berjalan, dan opsi saham) (other comprehensive losses from transactions of
dan faktor pengurang (kerugian komprehensif lainnya financial assets classified as available-for-sale, the
dari transaksi aset keuangan yang diklasifikasikan difference between allowance for possible losses on
dalam kelompok tersedia untuk dijual, selisih kurang earning assets and allowance for possible impairment
Penyisihan Penghapusan Aset (PPA) atas aset produktif losses, and non earning assets).
dengan Cadangan Kerugian Penurunan Nilai, dan PPA
non produktif).
Di akhir tahun 2023, Modal Inti yang dimiliki oleh Bank At the end of 2023, the Tier 1 Capital owned by Bank
Artha Graha Internasional sebesar Rp3,58 triliun, naik Artha Graha Internasional amounted to IDR3.58 trillion,
6,90% atau setara dengan Rp231 miliar dibandingkan an increase of 6.90% or equivalent to IDR231 billion
Modal Inti di tahun 2022 sebesar Rp3,35 triliun. compared to the Tier 1 Capital in 2022 of IDR3.35 trillion.
• Modal Pelengkap (Maksimum 100% dari Modal Inti) • Supplementary Capital (Maximum 100% of Tier 1
Capital)
Modal pelengkap meliputi cadangan umum PPA atas Supplementary capital includes PPA's general reserve
aset produktif yang wajib dihitung dengan jumlah on earning assets that must be calculated with a
maksimum 1,25% dari ATMR Risiko Kredit dan Cadangan maximum amount of 1.25% of Credit Risk RWA and
Tujuan. Purpose Reserve.
Laporan Perhitungan Kewajiban Penyediaan Modal Statement of Minimum Capital Adequacy as of December
Minimum Tanggal 31 Desember 2023 dan 2022 31, 2023 and 2022
dalam jutaan Rupiah / in million Rupiah
Komponen Modal
2023 2022
Capital Components
KOMPONEN MODAL
CAPITAL COMPONENTS
Modal Inti (Tier 1)
3.584.721 3.353.245
Tier 1 Capital
Modal Inti Utama (CET1)
3.584.721 3.353.245
Common Equity Tier 1 (CET 1)
1. Modal Disetor
2.242.372 2.242.372
Paid-up Capital
I
2. Cadangan Tambahan Modal
1.644.982 1.446.907
Additional Capital Reserve
3. Kepentingan Non Pengendali yang dapat diperhitungkan
- -
Non-controlling interests that can be taken into account
4. Faktor Pengurang Modal Inti
(302.633) (336.034)
Tier 1 Capital Deduction Factor
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Memperkuat Kolaborasi Menghadirkan Solusi
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dalam jutaan Rupiah / in million Rupiah
Komponen Modal
2023 2022
Capital Components
Modal Inti Tambahan (AT1)
- -
Additional Tier 1 Capital (AT1)
Modal Pelengkap (Tier 2)
363.711 354.463
Supplementary Capital (Tier 2)
1. Instrumen modal dalam bentuk saham atau lainnya yang
memenuhi persyaratan Tier 2
200.000 200.000
Capital instruments in the form of shares or others that meet
the requirements of Tier 2
II
2. Agio/Disagio
- -
Agio/Disagio
3. Cadangan umum PPKA atas aset produktif yang wajib dihitung
(paling tinggi 1,25% ATMR Risiko Kredit)
163.711 154.463
PPKA general reserves on earning assets that must be
calculated (at a maximum of 1.25% RWA Credit Risk)
4. Faktor Pengurang Modal Pelengkap
- -
Complementary Capital Deduction Factor
Total Modal Inti dan Modal Pelengkap
3.948.432 3.707.708
Total Core and Supplementary Capital
ASET TERTIMBANG MENURUT RISIKO
RISK-WEIGHTED ASSETS
Aset Tertimbang Menurut Risiko (ATMR) Untuk Risiko Kredit
14.519.135 13.797.985
Risk Weighted Assets (RWA) for Credit Risk
Aset Tertimbang Menurut Risiko (ATMR) Untuk Risiko Operasional
977.823 1.764.312
Risk Weighted Assets (RWA) for Operational Risk
Aset Tertimbang Menurut Risiko (ATMR) Untuk Risiko Pasar
321.312 346.212
Risk-weighted Assets (RWA) for Market Risk
Total ATMR
15.818.270 15.908.509
Total RWA
Rasio KPMM Sesuai Profil Risiko (%)
9,39 9,35
CAR Ratio Based on Risk Profile (%)
ALOKASI PEMENUHAN KPMM SESUAI PROFIL RISIKO
ALLOCATION OF CAR FULFILLMENT ACCORDING TO RISK PROFILE
Dari CET 1
4,50% 4,50%
From CET 1
Dari AT 1
0,00% 0,00%
From AT 1
Dari Tier 2
2,30% 2,23%
From Tier 2
RASIO KPMM
CAR RATIOS
Rasio CET1 (%)
22,66 21,08
CET1 Ratio (%)
Rasio Tier 1 (%)
22,66 21,08
Tier 1 Ratio (%)
Rasio Tier 2 (%)
2,30 2,23
Tier 2 Ratio (%)
Rasio KPMM (%)
24,96 23,31
CAR Ratio (%)
CET 1 untuk BUFFER (%)
18,16 16,58
CET 1 to BUFFER (%)
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
dalam jutaan Rupiah / in million Rupiah
Komponen Modal
2023 2022
Capital Components
PERSENTASE BUFFER YANG WAJIB DIPENUHI OLEH BANK
PERCENTAGE OF BUFFER TO BE MET BY THE BANK
Capital Conservation Buffer (%
0,00 0,00
Capital Conservation Buffer (%)
Countercyclica l Buffer (%)
0,00 0,00
Countercyclica l Buffer (%)
Capital Surcharge Untuk Bank Sistemik (%)
0,00 0,00
Capital Surcharge for Systemic Banks (%)
Dampak Perubahan Tingkat Suku Impact of Interest Rate Changes on
Bunga Terhadap Kinerja Bank Bank Performance
Tahun 2023, Bank Indonesia menaikkan suku bunga acuan In 2023, Bank Indonesia raised its benchmark interest rate
ke level 6,00%. Seiring dengan kenaikan suku bunga di tahun to 6.00%. In line with the interest rate hike in 2023, Bank
2023, Bank Artha Graha Internasional memfokuskan pada Artha Graha Internasional was focusing on the growth of
pertumbuhan dana murah (CASA) dan juga mengurangi dana low cost funds (CASA) and also reducing expensive funds.
mahal. Langkah ini diambil sebagai upaya untuk menjaga This step was taken as an effort to maintain cost of funds
cost of fund menjadi lebih efisien dan memperoleh struktur to be more efficient and obtain a better funding structure.
pendanaan yang lebih baik. Dalam merespon kenaikan suku In response to the interest rate hike, Bank Artha Graha
bunga, Bank Artha Graha Internasional juga melakukan Internasional also adjusted its deposit interest rates but
penyesuaian suku bunga simpanan namun dilakukan secara gradually while taking into account the benchmark interest
bertahap dengan tetap memperhatikan tingkat suku bunga rate, the Bank's liquidity condition and also the level of
acuan, kondisi likuiditas Bank dan juga tingkat kompetisi competition with other banks.
dengan bank-bank lain.
Suku Bunga Dasar Kredit Base Lending Rate
Sebagai sebuah bank umum, Bank memiliki kewajiban As a commercial bank, the Bank has an obligation to report
untuk melaporkan dan mempublikasikan Suku Bunga Dasar and publish the Prime Lending Rate (SBDK) in Rupiah as
Kredit (SBDK) dalam mata uang Rupiah sebagaimana yang stipulated in the Financial Services Authority Regulation
diatur dalam Peraturan Otoritas Jasa Keuangan (POJK) (POJK) No. 37/POJK.03/2019 on Transparency and
No. 37/POJK.03/2019 tentang Transparansi dan Publikasi Publication of Bank Reports.
Laporan Bank.
SBDK dipakai sebagai pedoman penetapan suku bunga Prime Lending Rate is used as a guideline for determining the
kredit yang akan dikenakan kepada Nasabah. Namun credit interest rate to be charged to customers. However,
demikian, SBDK belum memperhitungkan komponen the Prime Lending Rate does not take into account the
estimasi premi risiko yang besarnya tergantung dari risk premium estimation component, the amount of which
penilaian Bank terhadap risiko masing-masing debitur atau depends on the Bank's assessment of the risk of each
kelompok debitur. Adapun perbandingan SBDK tahun 2023 debtor or group of debtors. The comparison of SBDK in
adalah sebagai berikut: 2023 is as follows:
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Memperkuat Kolaborasi Menghadirkan Solusi
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Kredit Konsumsi
Periode Kredit Korporasi Kredit Ritel Kredit Mikro Consumer Loans
Period Corporate Loans Retail Loans Micro Loans
KPR Non KPR
Desember 2022
9,06% 9,67% - 13,41% 14,58%
December 2022
Maret 2023
9,24% 9,89% - 12,13% 14,85%
March 2023
Juni 2023
9,31% 10,15% - 11,89% 14,78%
June 2023
September 2023
9,57% 10,07% - 12,17% 14,93%
September 2023
Desember 2023
December 2023 10,49% 10,35% - 12,12% 15,20%
Transaksi Spot dan Derivatif Spot and Derivative Transactions
Bank melakukan transaksi derivatif dalam bentuk pembelian The Bank enters into derivative transactions in the form
dan penjualan spot dan forward valuta asing. Risiko pasar of spot and forward foreign exchange purchases and
dari transaksi derivatif timbul dari potensi perubahan sales. Market risk from derivative transactions arises from
nilai akibat fluktuasi kurs mata uang asing, sedangkan potential changes in value due to fluctuations in foreign
risiko kredit timbul dalam hal pihak lain tidak memenuhi exchange rates, while credit risk arises in the event that
kewajibannya pada Bank. other parties do not fulfill their obligations to the Bank.
Rincian tagihan dan liabilitas derivatif adalah sebagai Details of derivative receivables and liabilities are as follows:
berikut:
dalam USD Full Amount / in USD Full Amount
Tagihan Derivatif Liabilitas Derivatif
Uraian Derivative Bills Derivative Liabilities
Description
2023 2022 2023 2022
Penjualan Forward
23 143 948 33
Forward Sales
Pembelian Spot
12 - 109 -
Spot Purchases
Jumlah
35 143 1.057 33
Total
Ikatan Yang Material Untuk Investasi Material Commitment for Capital
Barang Modal Goods Investment
Bank Artha Graha Internasional tidak melakukan pengikatan Bank Artha Graha Internasional did not enter into any
dengan pihak manapun terkait investasi barang modal commitments with any parties in relation to investment in
pada tahun 2023. Oleh karena itu, Bank tidak menyajikan capital goods in 2023. Therefore, the Bank does not present
informasi terkait tujuan dari ikatan tersebut, sumber information related to the purpose of such commitments,
dana yang diharapkan untuk memenuhi ikatan tersebut; the expected source of funds to fulfill such commitments;
mata uang yang menjadi denominasi; dan langkah yang the currency of denomination; and the measures planned by
direncanakan Bank untuk melindungi risiko dari posisi mata the Bank to hedge the risk of the related foreign currency
uang asing yang terkait. positions.
PT Bank Artha Graha Internasional Tbk
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Realisasi Investasi Barang Modal Capital Goods Investment Realization
Bank melakukan investasi barang modal pada tahun 2023 The Bank invested in capital goods in 2023 as follows:
sebagai berikut:
Jenis Barang Modal Tujuan Investasi 2023 (Rp juta) 2022 (Rp juta)
No.
Capital Goods Type Investment Objective (million IDR) (million IDR)
Tanah Pengembangan Bisnis Bank
1 Land - -
Bank’s Business Development
Inventaris Kantor
2 Office Inventory 15.043 8.117
Bangunan
3 Building 9.963 369
Instalasi
4 Installation 2.330 148
Jumlah
27.336 8.634
Total
Informasi dan Fakta Material yang Information and Material Facts
Terjadi Setelah Tanggal Laporan that Occurred After Accountant's
Akuntan Report Date
Bank menyatakan tidak terdapat informasi dan fakta The Bank declares that there is no material information
material yang terjadi setelah tanggal laporan akuntan. and facts that occurred after the date of the accountant's
Terkait dengan hal tersebut, Bank tidak menyajikan report. Accordingly, the Bank does not present information
informasi terkait hal tersebut beserta dampaknya terhadap related to this matter and its impact on future business
kinerja dan risiko usaha di masa mendatang. performance and risks.
Perbandingan Antara Target dan Comparison Between Target and
Realisasi serta Proyeksi Satu Tahun Realization and Projections
Ke Depan
Bank Artha Graha Internasional dalam Rencana Bisnis Bank Artha Graha Internasional in its Bank Business Plan
Bank (RBB) telah menetapkan sejumlah target yang hendak (RBB) had set a number of targets to be achieved for the
dicapai untuk tahun buku 2023. Perbandingan target financial year 2023. A comparison of the targets set with
yang ditetapkan dengan realisasi tahun buku 2023 adalah the realization for the financial year 2023 is as follows:
sebagai berikut:
dalam jutaan Rupiah / in million Rupiah
Uraian Target 2023 Realisasi 2023 Pencapaian Target (%) Target 2024
Description 2023 Target 2023 Realization Target Achievement (%) 2024 Targets
Pendapatan Bunga
1.573.772 1.484.753 94,34 1.933.173
Interest Income
Laba Tahun Berjalan
178.749 146.753 82,10 263.788
Profit for the Year
Laba per Saham Dasar (angka penuh)
8,84 7,26 82,13 13,04
Basic Earnings per Share (full amount)
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah / in million Rupiah
Uraian Target 2023 Realisasi 2023 Pencapaian Target (%) Target 2024
Description 2023 Target 2023 Realization Target Achievement (%) 2024 Targets
Aset
27.340.130 26.103.611 95,48 30.219.701
Assets
Kredit Gross
12.413.980 12.147.369 97,85 14.082.238
Loans
Dana Pihak Ketiga
21.545.090 20.631.701 95,76 24.539.000
Third Party Funds
ROA 0,68% 0,60% 88,24 0,93%
ROE 4,88% 4,24% 86,89 6,59%
NPL Gross 2,69% 1,74% 64,68 2,02%
NPL Net 0,95% 0,31% 32,63 0,47%
RIM 70,13% 58,03% 82,75 78,40%
NIM 4,41% 5,58% 126,53 4,03%
CASA 44,67% 39,50% 88,43 42,41%
BOPO 89,15% 90,11% 101,08 87,51%
CAR 22,26% 24,96% 112,13 29,89%
Karyawan
1.350 1.463 108,37 1.340
Employees
Kantor Cabang
32 32 100,00 32
Branch Offices
Kantor Cabang Pembantu
(dalam setahun) 35 34 97,14 34
Sub-Branch Office (in a year)
Proyeksi Tahun 2024 2024 Projections
Memasuki tahun 2024, Bank Artha Graha Internasional For 2024, Bank Artha Graha Internasional has set a number
telah menetapkan sejumlah target yang tertuang pada of targets as stated in the Bank Business Plan (RBB) 2024.
Rencana Bisnis Bank (RBB) 2024. Adapun beberapa target Some of the targets set by the Bank in 2024 are presented
yang ditetapkan Bank tahun 2024 dapat dilihat pada tabel in the above table.
di atas.
Kebijakan dan Pembagian Dividen Dividend Policy and Distribution
Kebijakan Dividen Dividend Policy
Berdasarkan Undang-Undang No. 40 Tahun 2007 tentang Based on Law No. 40 of 2007 on Limited Liability Companies
Perseroan Terbatas dan Anggaran Dasar Bank, pembagian and the Bank's Articles of Association, the distribution of
Dividen dilakukan berdasarkan keputusan Rapat Umum Dividends is based on the decision of the General Meeting
Pemegang Saham (RUPS). Sebelum berakhirnya tahun of Shareholders (GMS). Prior to the end of the financial year,
keuangan, dividen interim dapat dibagikan sepanjang interim dividends may be distributed to the extent permitted by
diperbolehkan oleh Anggaran Dasar Bank dan pembagian the Bank's Articles of Association and the distribution of interim
dividen interim tidak menyebabkan Aset Bersih Bank dividends does not cause the Bank's Net Assets to be less than
kurang dari modal ditempatkan dan disetor penuh serta its issued and fully paid-up capital and statutory reserves. The
cadangan wajib. Pembagian dividen interim ditetapkan oleh distribution of interim dividends is determined by the Board of
Direksi setelah disetujui Dewan Komisaris. Directors after approval by the Board of Commissioners.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 161
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Melalui Rapat Umum Pemegang Saham (RUPS) kebijakan Through the General Meeting of Shareholders (GMS), the
dividen ditetapkan dengan mempertimbangkan kondisi dividend policy is determined by considering the financial
keuangan dan tingkat kesehatan Bank, serta berpedoman condition and health level of the Bank, and guided by the
kepada peraturan yang terkait di bidang perbankan. relevant regulations in the banking sector. Based on the
Berdasarkan hasil keputusan RUPS Tahunan yang decision of the Annual GMS held on July 27, 2023, the
dilaksanakan tanggal 27 Juli 2023, Pemegang Saham Bank Bank's Shareholders agreed not to pay dividends because
menyetujui untuk tidak melakukan pembagian dividen In the Financial Year 2022 all of the Bank's net profit is used
karena pada Tahun Buku 2022 seluruh laba bersih Bank to strengthen the Bank's capital structure and business
dipergunakan untuk memperkuat struktur permodalan dan expansion.
ekspansi usaha Bank.
Terkait dengan hal tersebut, maka Bank tidak menyajikan Accordingly, the Bank does not present information related
informasi terkait: tanggal pembayaran dividen kas dan/ to: cash dividend payment date and/or non-cash dividend
atau tanggal distribusi dividen non-kas; jumlah dividen per distribution date; dividend amount per share (cash and/or
saham (kas dan/atau non-kas); dan jumlah dividen per tahun non-cash); and dividend amount per year paid.
yang dibayar.
Realisasi Penggunaan Dana Hasil Realization of the Use of Proceeds
Penawaran Umum From Public Offering
Pada tahun 2023, Bank tidak menerbitkan saham ataupun In 2023, the Bank did not issue shares or convert other
melakukan konversi efek lain. Aksi korporasi terakhir telah securities. The last corporate action was carried out in 2021
dilaksanakan di tahun 2021 terkait pelaksanaan Waran Seri I. related to the exercise of Series I Warrants. The number of
Jumlah Waran Seri I yang diterbitkan sebanyak 4.513.198.013 Series I Warrants issued was 4,513,198,013 with the total
dengan total pelaksanaan Waran Seri I adalah 4.427.219.858 exercise of Series I Warrants of 4,427,219,858 with the
dengan jumlah Waran Seri I yang tidak dilaksanakan sampai number of Series I Warrants that were not exercised until
dengan tanggal 7 Desember 2021 sebanyak 85.978.155. December 7, 2021 of 85,978,155. The action was submitted
Telah disampaikan pada Otoritas Jasa Keuangan pada to the Financial Services Authority on December 20, 2021
tanggal 20 Desember 2021 dan tercatat dalam administrasi and recorded in the supervisory administration of the
pengawasan Otoritas Jasa Keuangan sesuai surat Financial Services Authority in accordance with letter No.
No. SR-44/PB.332/2021 tanggal 29 Desember 2021. Dengan SR-44/PB.332/2021 dated December 29, 2021. Thus, the
demikian, Bank tidak memiliki informasi kewajiban pelaporan Bank does not have information on the obligation to report
penggunaan dana hasil penawaran umum. the use of proceeds from the public offering.
Informasi Material Mengenai Material Information Regarding
Investasi, Ekspansi, Divestasi, Investment, Expansion, Divestment,
Penggabungan/Peleburan Usaha, Merger/Consolidation, Acquisition,
Akuisisi, dan Restrukturisasi Utang/ and Debt/Capital Restructuring
Modal
Pada Tahun 2023, Bank Artha Graha Internasional tidak In 2023, Bank Artha Graha Internasional did not have
mempunyai informasi mengenai investasi, ekspansi, information regarding investment, expansion, divestment,
divestasi, penggabungan/peleburan usaha, akuisisi, merger/consolidation, acquisition, debt and capital
restrukturisasi utang dan modal, transaksi material, transaksi restructuring, material transactions, affiliated transactions
afiliasi dan transaksi benturan kepentingan. Oleh karena itu, and conflict of interest transactions. Therefore, the Bank
Bank tidak menyajikan informasi terkait: tanggal, nilai dan does not present information related to: the date, value and
objek transaksi; nama pihak yang melakukan transaksi; sifat object of the transaction; the name of the party conducting the
hubungan afiliasi (jika ada); penjelasan mengenai kewajaran transaction; the nature of the affiliated relationship (if any); an
transaksi; pemenuhan ketentuan terkait; dan dalam hal explanation of the fairness of the transaction; fulfillment of the
terdapat hubungan afiliasi, selain mengungkapkan informasi relevant provisions; and in the event of an affiliated relationship,
sebagaimana dimaksud. in addition to disclosing the information as intended.
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162 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Informasi Transaksi Material yang Information on Material Transactions
Mengandung Benturan Kepentingan that Contain Conflicts of Interest
dan/atau Transaksi dengan Pihak and/or Transactions with Affiliated/
Afiliasi/Berelasi Related Parties
Bank melakukan transaksi dengan pihak-pihak berelasi The Bank conducts transactions with related parties in
dalam kegiatan usaha normal. Transaksi dengan pihak- the normal course of business. Transactions with related
pihak berelasi tersebut dilaksanakan dengan syarat dan parties are carried out on the same terms and conditions as
kondisi yang sama sebagaimana dilakukan dengan pihak those with third parties. Related to transactions with related
ketiga. Terkait transaksi dengan pihak-pihak berelasi, Bank parties, the Bank reported no transactions that contain
melaporkan tidak terdapat transaksi yang mengandung conflicts of interest.
benturan kepentingan.
Bank menerapkan PSAK No. 7 (Revisi 2015) tentang The Bank applies PSAK No. 7 (Revised 2015) on "Related
“Pengungkapan Pihak-Pihak Berelasi”, yang mensyaratkan Party Disclosures", which requires disclosure of related
pengungkapan hubungan, transaksi dan saldo pihak-pihak party relationships, transactions and balances, including
berelasi, termasuk komitmen dalam laporan keuangan. commitments in the financial statements.
Pihak-pihak berelasi tersebut terdiri dari: These related parties consist of:
1. Orang atau anggota keluarga terdekat memiliki relasi 1. A person or a close member of that person's family is
dengan entitas pelapor jika orang tersebut: related to a reporting entity if that person:
a. Memiliki pengendalian atau pengendalian bersama a. Has control or joint control over the reporting entity;
atas entitas pelapor;
b. Memiliki pengaruh signifikan atas entitas pelapor; b. Has significant influence over the reporting entity;
dan and
c. Personel manajemen kunci entitas pelapor atau c. Key management personnel of the reporting entity
entitas induk dari entitas pelapor. or a parent of the reporting entity.
2. Satu entitas berelasi dengan entitas pelapor jika 2. An entity is related to a reporting entity if it meets any of
memenuhi salah satu hal berikut: the following:
a. Entitas dan entitas pelapor adalah anggota dari a. The entity and the reporting entity are members of
kelompok usaha yang sama (artinya entitas induk the same group (meaning the parent and related
dan yang terkait dengan entitas lain); entities);
b. Satu entitas adalah entitas asosiasi atau ventura b. One entity is an associate or joint venture of another
bersama dari entitas lain (atau entitas asosiasi atau entity (or an associate or joint venture that is a
ventura bersama yang merupakan anggota suatu member of a group of which the other entity is a
kelompok usaha, dimana entitas lain tersebut adalah member);
anggotanya);
c. Kedua entitas tersebut adalah ventura bersama dari c. Both entities are joint ventures of the same third
pihak ketiga yang sama; party;
d. Satu entitas adalah ventura bersama dari entitas d. One entity is a joint venture of a third entity and the
ketiga dan entitas yang lain adalah entitas asosiasi other entity is an associate of the third entity;
dari entitas ketiga;
e. Entitas tersebut adalah program imbalan pasca e. The entity is a post-employment benefit plan for
kerja untuk imbalan kerja dari salah satu entitas employee benefits of either the reporting entity or an
pelapor atau entitas yang terkait dengan entitas entity related to the reporting entity. If the reporting
pelapor. Jika entitas pelapor adalah entitas yang entity is the entity that administers the plan, the
menyelenggarakan program tersebut, maka entitas sponsoring entity is also related to the reporting
sponsor juga berelasi dengan entitas pelapor; entity;
f. Entitas yang dikendalikan atau dikendalikan bersama f. An entity controlled or jointly controlled by a person
oleh orang yang diidentifikasi dalam huruf (1); dan identified in (1); and
g. Orang yang diidentifikasi dalam butir (a) memiliki g. The person identified in item (a) has significant
pengaruh signifikan atas entitas atau personel influence over the entity or key management
manajemen kunci entitas (atau entitas induk dari personnel of the entity (or a parent of the entity).
entitas).
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 163
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Nama dan Sifat Hubungan Berelasi Name and Nature of the Relationship
Pihak-pihak berelasi adalah perusahaan dan perorangan Related parties are companies and individuals that have
yang mempunyai keterkaitan kepemilikan atau direct or indirect ownership or management relationships
kepengurusan secara langsung maupun tidak langsung with the Bank as follows:
dengan Bank adalah sebagai berikut:
Nama Pihak Berelasi Sifat Pihak Berelasi Jenis Transaksi
Name of Related Party Nature of Related Party Type of Transaction
Memiliki Kesamaan Pemegang BOT (Build, Operate and Transfer), Giro, dan
PT Buanagraha Arthaprima Saham Deposito Berjangka
Shareholders in Common BOT, Demand Deposits, and Time Deposits
PT Cerana Arthaputra Pemegang Saham Bank Jaminan Perusahaan dan Giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Karya Nusantara Permai Pemegang Saham Bank Jaminan Perusahaan dan Giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Pirus Platinum Murni Pemegang Saham Bank Jaminan Perusahaan dan Giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Cakra Inti Utama Pemegang Saham Bank Giro dan Deposito Berjangka
Bank Shareholders Demand Deposits and Time Deposits
PT Puspita Bisnispuri Pemegang Saham Bank Jaminan Perusahaan dan Giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Arthamulia Sentosajaya Pemegang Saham Bank Jaminan Perusahaan dan Giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Agung Sedayu Propertindo Afiliasi Deposito Berjangka
Affiliate Time Deposits
PT Andana Utamagraha Afiliasi Giro
Affiliate Demand Deposits
PT Electronic City Indonesia Tbk Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Erajaya Swasembada Tbk Afiliasi Giro
Affiliate Demand Deposits
PT Jakarta International Hotels & Afiliasi Giro
Development Tbk Affiliate Demand Deposits
PT Karya Megah Permai Afiliasi Giro
Affiliate Demand Deposits
PT Makmur Jaya Serasi Afiliasi Giro
Affiliate Demand Deposits
PT Tunas Satya Prakarsa Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Grahaputra Sentosa Afiliasi Giro
Affiliate Demand Deposits
PT Artha Telekomindo Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Danayasa Arthatama Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Agung Sedayu Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Agung Sedayu Permai Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Multi Artha Pratama Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Global Persada Inti Afiliasi Giro
Affiliate Demand Deposits
PT Artha Propertindo Indonesia Afiliasi Giro
Affiliate Demand Deposits
PT Adinusa Puripratama Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Nama Pihak Berelasi Sifat Pihak Berelasi Jenis Transaksi
Name of Related Party Nature of Related Party Type of Transaction
PT Harapan Sinar Sejahtera Afiliasi Giro
Affiliate Demand Deposits
PT Catur Kusuma Abadi Sejahtera Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Gemilang Inti Persada Afiliasi Giro
Affiliate Demand Deposits
PT Artha Graha Network Afiliasi Giro
Affiliate Demand Deposits
PT Detik Amita Sakti Afiliasi Giro
Affiliate Demand Deposits
PT Lava Pratama Indonesia Afiliasi Giro
Affiliate Demand Deposits
PT Lentera Duasatu Propertindo Afiliasi Giro
Affiliate Demand Deposits
PT Kharisma Arya Paksi Afiliasi Giro
Affiliate Demand Deposits
PT Kresna Aji Sembada Afiliasi Giro
Affiliate Demand Deposits
PT Artha Graha General Afiliasi Giro dan Deposito Berjangka
Insurance Affiliate Demand Deposits and Time Deposits
PT Bangun Kosambi Sukses Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
Yayasan Buddha Tzu Chi Afiliasi Giro dan Deposito Berjangka
Buddha Tzu Chi Foundation Affiliate Demand Deposits and Time Deposits
Dewan Komisaris, Direksi, dan
Pejabat Eksekutif Manajemen dan Karyawan Kunci Giro, Tabungan, dan Deposito Berjangka
Board of Commissioners, Management and Key Employees Demand, Savings and Time Deposits
Directors, and Executive Officers
Realisasi Transaksi Pihak Berelasi Realization of Related Party Transactions
Adapun rincian saldo dengan pihak-pihak berelasi diuraikan As for the details of balances with related parties, they are
sebagai berikut: outlined as follows:
dalam jutaan Rupiah / in million Rupiah
Uraian
2023 2022
Description
Laporan Posisi Keuangan
Statement of Financial Position
Kredit yang Diberikan - Bersih
311.120 244.895
Loans - Net
Persentase dari Total Kredit yang Diberikan (%)
2,56 2,39
Percentage of Total Loans (%)
Persentase dari Total Aset (%)
1,19 0,96
Percentage of Total Assets (%)
Simpanan Nasabah
1.219.579 1.119.739
Customer Deposits
Persentase dari Total Simpanan Nasabah (%)
5,91 5,51
Percentage of Total Customer Deposits (%)
Persentase dari Total Liabilitas (%)
5,56 5,22
Percentage of Total Liabilities (%)
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
dalam jutaan Rupiah / in million Rupiah
Uraian
2023 2022
Description
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statement of Profit or Loss and Other Comprehensive Income
Pendapatan Bunga
15.342 17.440
Interest Income
Persentase dari Jumlah Pendapatan Bunga (%)
3,05 1,21
Percentage of Total Interest Income (%)
Beban Bunga
15.422 5.757
Interest Expenses
Persentase dari Jumlah Beban Bunga (%)
3,07 1,17
Percentage of Total Interest Expense (%)
Beban Manajemen Kunci
37.126 29.363
Key Management Expenses
Persentase dari Jumlah Beban Tenaga Kerja (%)
13,26 11,06
Percentage of Total Labor Expenses (%)
Beban Sewa
24.187 22.570
Rent Expense
Persentase dari Jumlah Beban Operasi (%)
4,10 5,25
Percentage of Total Operating Expenses (%)
Kewajaran dan Alasan Dilakukan Transaksi Fairness and Reasons for the Transaction
Transaksi dengan pihak berelasi dilakukan secara wajar Transactions with related parties are carried out fairly in line
sejalan dengan kepentingan Bank. Seluruh transaksi dengan with the interests of the Bank. All transactions with related
pihak berelasi dilakukan berdasarkan atas kebutuhan usaha parties are carried out based on the Bank’s business needs
Bank demi meningkatkan kinerja Bank. in order to improve the Bank’s performance.
Pemenuhan Peraturan dan Ketentuan Fulfillment of Related Rules and
Terkait Regulations
Dalam melaksanakan transaksi dengan pihak berelasi, Bank In carrying out transactions with related parties, the Bank
mengacu pada peraturan yang berlaku sebagai berikut: refers to the applicable regulations as follows:
1. Peraturan Bank Indonesia No. 8/13/PBl/2006 tentang 1. Bank Indonesia Regulation No. 8/13/PBl/2006 on the
Perubahan atas PBI No. 7/3/PBI/2005 tentang Batas Amendment to PBI No. 7/3/PBI/2005 on the Maximum
Maksimum Pemberian Kredit Bank Umum; Lending Limit of Commercial Banks;
2. Peraturan Otoritas Jasa Keuangan No. 15/POJK.03/2018 2. Financial Services Authority Regulation No. 15/
tentang Batas Maksimum Pemberian Kredit atau Batas POJK.03/2018 on the Maximum Lending Limit or
Maksimum Penyaluran Dana Bank untuk Mendorong Maximum Fund Disbursement Limit of Banks to
Pertumbuhan Sektor Pariwisata dan Peningkatan Encourage Tourism Sector Growth and Increase
Devisa; Foreign Exchange;
3. Peraturan Otoritas Jasa Keuangan No. 32/ 3. Financial Services Authority Regulation No. 32/
POJK.03/2018 tentang Batas Maksimum Pemberian POJK.03/2018 on the Maximum Lending Limit and
Kredit dan Penyediaan Dana Besar bagi Bank Umum; Provision of Large Funds for Commercial Banks;
4. Peraturan Otoritas Jasa Keuangan No. 38/ 4. Financial Services Authority Regulation No. 38/
POJK.03/2019 tentang Perubahan atas Peraturan POJK.03/2019 regarding Amendments to Financial
Otoritas Jasa Keuangan No. 32/POJK.03/2018 tentang Services Authority Regulation No. 32/POJK.03/2018
Batas Maksimum Pemberian Kredit dan Penyediaan regarding Maximum Lending Limit and Provision of
Dana Besar bagi Bank Umum; dan Large Funds for Commercial Banks; and
5. Peraturan Otoritas Jasa Keuangan No. 42/ 5. Financial Services Authority Regulation No. 42/
POJK.04/2020 tentang Transaksi Afiliasi dan Transaksi POJK.04/2020 regarding Affiliated Transactions and
Benturan Kepentingan. Conflict of Interest Transactions.
PT Bank Artha Graha Internasional Tbk
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Komitmen dan Kontinjensi Commitments and Contingencies
Bank memiliki komitmen penyediaan fasilitas pinjaman The Bank has commitments to provide loan facilities
kepada Nasabah maupun kontinjensi di antaranya dalam to customers as well as contingencies in the form of
bentuk dan garansi yang diberikan baik dalam bentuk bank guarantees provided both in the form of bank guarantees
garansi dan stand by L/C. Secara kumulatif, pada tahun and stand-by L/C. Cumulatively, in 2023, total commitment
2023 Total liabilitas komitmen dan kontinjensi sebesar and contingent liabilities amounted to IDR534 billion.
Rp534 miliar.
dalam jutaan Rupiah / in million Rupiah
Uraian
2023 2022
Description
Tagihan Komitmen
Commitment Receivables
Pembelian Spot dan Forward Valuta Asing
421.161 31.168
Purchases of Foreign Exchange Spot and Forward
Liabilitas Komitmen
Commitment Liabilities
Fasilitas Kredit kepada Debitur yang Belum Digunakan
(466.698) (649.478)
Unused Credit Facilities to Debtors
Irrevocable L/C yang Masih Berjalan
- (8.533)
Outstanding Irrevocable Letters of Credit
Penjualan Spot dan Forward Valuta Asing
(208.905) (31.168)
Sale of Foreign Exchange Spot and Forward
Komitmen - Bersih
(254.442) (658.011)
Commitment - Net
Tagihan Kontinjens
Contingent Receivables
6.178 6.178
Liabilitas Kontinjensi
Contingent Payables
Garansi yang Diterbitkan
(24.759) (30.733)
Guarantees Issued
Setoran Titipan
(104.691) (109.538)
Deposits
Lain-Lain
(156.692) (117.482)
Other
Kontinjensi - Bersih
Contingent - Net (279.964) (251.575)
Liabilitas Komitmen dan Kontinjensi - Bersih
Commitment and Contingent Liabilities - Net (534.406) (916.586)
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 167
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Larangan, Batasan dan/atau Prohibitions, Restrictions and/or
Hambatan Signifikan Untuk Significant Impediments to Transfer
Melakukan Transfer Dana Antara of Funds Between the Bank and
Bank dan Entitas Lain Dalam Suatu Other Entities Within a Business
Kelompok Usaha Group
Bank tidak memiliki pembatasan dalam prosedur operasional The Bank has no restrictions in operational procedures
terkait transfer dana Nasabah, baik dalam bentuk transfer related to the transfer of Customer funds, both in the form
masuk maupun transfer keluar antara Bank dan entitas lain of incoming transfers and outgoing transfers between
dalam satu kelompok usahanya. Dalam pelaksanaan Bank the Bank and other entities in one business group. In the
tetap mensyaratkan kelengkapan dokumen pendukung implementation, the Bank still requires the completeness of
dari Nasabah sebelum melakukan pengaksepan Perintah supporting documents from the Customer before accepting
Transfer Dana atas transaksi Lalu Lintas Devisa (LLD) berupa the Fund Transfer Order for Foreign Exchange (LLD)
transfer dana keluar dalam bentuk valuta asing dengan transactions in the form of outgoing fund transfers in the
nilai setara di atas USD100.000,00 (seratus ribu dollar form of foreign exchange with an equivalent value above
Amerika Serikat), Nasabah harus menyampaikan dokumen USD100,000.00 (one hundred thousand United States
pendukung kepada Bank, sebagaimana dipersyaratkan di dollars), the Customer must submit supporting documents
dalam Peraturan Bank Indonesia No. 21/15/PBl/2019 tanggal to the Bank, as required in Bank Indonesia Regulation
9 Desember 2019 tentang Pemantauan Kegiatan Lalu Lintas No. 21/15/PBl/2019 dated December 9, 2019 concerning
Devisa Bank dan Nasabah. Monitoring of Foreign Exchange Activities of Banks and
Customers.
Transaksi-Transaksi Penting Lainnya Other Significant Transactions in
Dalam Jumlah Yang Signifikan Significant Amount
Bank Artha Graha Internasional tidak melaksanakan Bank Artha Graha Internasional did not conduct any other
transaksi-transaksi penting lainnya dalam jumlah yang significant transactions in 2023.
signifikan pada tahun 2023.
Perubahan Peraturan Perundang- Changes in Laws and Regulations
Undangan dan Dampaknya and Their Impact on the Company in
Terhadap Perusahaan pada Tahun 2023
2023
Bank melakukan kajian terhadap peraturan baru maupun The Bank conducted a review of new regulations and
amendemen dari peraturan yang telah ada sebelumnya amendments to existing regulations to identify the possible
untuk mengidentifikasi dampak yang mungkin ditimbulkan impact of the changes and the Bank's compliance with
dari perubahan ketentuan tersebut dan kepatuhan Bank these regulations. A description of the regulations and
terhadap peraturan tersebut. Penjelasan tentang peraturan amendments that are effective throughout 2023 and their
dan perubahannya yang efektif berlaku di sepanjang tahun impact on the Bank's performance is as follows:
2023 dan dampaknya terhadap kinerja Bank adalah sebagai
berikut:
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Nama Peraturan Perundang-
Penjelasan Pengaruh Terhadap Bank
No. undangan
Explanation Impact on the Bank
Laws and Regulations
1 23/13/PADG/2021 tanggal 2 - Penambahan sumber informasi pembentuk Telah dilakukan penyesuaian
Agustus 2021 Perihal: Laporan laporan di luar sistem core banking. SEO No. 249.02.0 tanggal 11
Bank Umum Terintegrasi - Penambahan ketentuan PADG No. 23/5/ Januari 2023 Perihal: Laporan
(Perubahan Kedua atas PADG No. PADG/2021 (Perubahan pertama atas Bank Umum Terintegrasi.
21/23/PADG/2019). PADG No. 21/23/PADG/2019).
- Penyesuaian surat penyampaian koreksi Adjustment has been made
23/13/PADG/2021 dated August dokumen underlying informasi transaksi to SEO No. 249.02.0 dated
2, 2021 concerning Integrated January 11, 2023 concerning
SPOT dan Derivatif sesuai dengan PADG Integrated Commercial Bank
Commercial Bank Report
(Second Amendment to PADG No. 23/5/PADG/2021. Report.
No. 21/23/PADG/2019).
- Addition of information sources that form
reports outside the core banking system.
- Addition of PADG No. 23/5/PADG/2021
(First amendment to PADG No. 21/23/
PADG/2019).
- Adjustment of correction lettter of
underlying documents for SPOT and
Derivative transaction information
in accordance with PADG No. 23/5/
PADG/2021.
2 POJK No. 27 Tahun 2022 tanggal - Penambahan ketentuan regulator. Telah dilakukan penyesuaian
26 Desember 2022 Perihal: - Perubahan aturan mengenai PKP No. 360101.04.0 tanggal
Perubahan Kedua atas POJK Countercyclical Buffer dan Capital 10 Agustus 2023 Perihal:
No. 11/POJK.03/2016 tentang Surcharge untuk bank Sistemik. Kewajiban Penyediaan Modal
Kewajiban Penyediaan Modal - Penambahan Risiko Pasar dalam Minimum.
Minimum Bank Umum. perhitungan ATMR.
- Penambahan perhitungan exposure Adjustment has been made
POJK No. 27 of 2022 dated terhadap lembaga central counterparty to PKP No. 360101.04.0 dated
December 26, 2022 concerning August 10, 2023 concerning
dalam perhitungan permodalan. Minimum Capital Adequacy
Second Amendment to POJK No.
11/POJK.03/2016 concerning the - Requirement.
Addition of regulatory provisions.
Minimum Capital Adequacy of - Changes in rules regarding Countercyclical
Commercial Banks. Buffer and Capital Surcharge for Systemic
banks.
- Addition of Market Risk in the calculation
of RWA.
- Addition of exposure calculation to
central counterparty institutions in capital
calculation.
3 PADG No. 5 Tahun 2023 tanggal - Penambahan ketentuan PADG No. 5 Tahun Telah dilakukan penyesuaian
31 Juli 2023 Perihal: Perubahan 2023 dan PADG No. 24/26/PADG/2022. SEO No. 142.10.0 tanggal
Kedua atas PADG No. 21/28/ - Penyesuaian ketentuan terkait cara 8 November 2023 Perihal:
PADG/2019 tentang Pemantauan pelaporan transaksi LLD sampai dengan Pelaporan Transaksi Lalu
Kegiatan Lalu Lintas Devisa Bank USD 10.000 yang dapat dilaporkan secara Lintas Devisa.
dan Nasabah. gabungan.
- Penyesuaian teknis pelaporan kegiatan Adjustments have been
PADG No. 5 Year 2023 dated LLD oleh Bank terkait kewajiban made to SEO No. 142.10.0
July 31, 2023 concerning: pemasukan dan penempatan DHE SDA. dated November 8, 2023
Second Amendment to PADG No. concerning Foreign Exchange
21/28/PADG/2019 concerning - Addition of provisions to PADG No. 5 Year Transaction Reporting.
Monitoring of Foreign Exchange 2023 and PADG No. 24/26/PADG/2022.
Activities of Banks and - Adjustment of provisions related to the
Customers. reporting of LLD transactions up to USD
10,000 that can be reported in a combined
manner.
- Technical adjustments to the reporting
of LLD activities by banks related to the
obligation to enter and place DHE SDA.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 169
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Nama Peraturan Perundang-
Penjelasan Pengaruh Terhadap Bank
No. undangan
Explanation Impact on the Bank
Laws and Regulations
4 POJK No. 8 Tahun 2023 tanggal - Penambahan serta penyesuaian Telah dilakukan penyesuaian
14 Juni 2023 Perihal: Penerapan penyusunan kebijakan dan prosedur SEO No. 138.10.0 tanggal 15
Program Anti Pencucian Uang, program APU, PPT & PPPSPM sesuai November 2023 Perihal: Anti
Pencegahan Pendanaan POJK No. 8 Tahun 2023. Pencucian Uang, Pencegahan
Terorisme, dan Pencegahan Pendanaan Terorisme, dan
Pendanaan Proliferasi Senjata - Addition and adjustment to the preparation Pencegahan Pendanaan
of policies and procedures for AML, CFT
Pemusnah Massal di Sektor Jasa Proliferasi Senjata Pemusnah
& PPPSPM programs in accordance with
Keuangan. POJK No. 8 of 2023. Massal (APU, PPT & PPPSPM).
POJK No. 8 of 2023 dated June 14, Adjustments have been
2023 concerning Implementation made to SEO No. 138.10.0
of Anti-Money Laundering dated November 15, 2023
Program, Prevention of Financing concerning Anti-Money
of Terrorism, and Prevention Laundering, Terrorism
of Financing of Proliferation of Financing Prevention,
Weapons of Mass Destruction in and Weapons of Mass
the Financial Services Sector. Destruction Proliferation
Financing Prevention (AML,
CFT & PPPSPM).
5 SEOJK No. 3/SEOJK.03/2021 - Penambahan hak akses user Aplikasi Telah dilakukan penyesuaian
tanggal 15 Januari 2021 Perihal: Intelsys. SEK No. 121.02.0 tanggal
Pelaporan dan Permintaan - Perubahan penanggung jawab atas 1 November 2023 Perihal:
Informasi Debitur Melalui Sistem permintaan informasi debitur. Sistem Layanan Informasi
Layanan Informasi Keuangan. Keuangan (SLIK).
- Addition of Intelsys Application user
SEOJK No. 3/SEOJK.03/2021 access rights. Adjustments have been made
dated January 15, 2021 - Changes in the person in charge of debtor to SEK No. 121.02.0 dated
concerning Reporting and information requests. November 1, 2023 concerning
Request for Debtor Information Financial Information Service
Through the Financial Information System (SLIK).
Service System.
6 PADG No. 4 Tahun 2023 tanggal - Penambahan PBI No. 7 Tahun 2023 dan Telah dilakukan penyesuaian
31 Juli 2023 Perihal: Devisa Hasil PADG No. 4 Tahun 2023. PAP No. 61701.03.1 tanggal
Ekspor dan Devisa Pembayaran - Penambahan pengaturan terkait 27 Oktober 2023 Perihal:
Impor. documentary collection serta sandi tujuan Penerimaan Devisa Hasil
transaksi. Ekspor dan Penarikan Devisa
PADG No. 4 Year 2023 dated Utang Luar Negeri.
July 31, 2023 concerning Foreign - Addition of PBI No. 7 of 2023 and PADG
Exchange Export Proceeds No. 4 of 2023. Adjustment has been made
and Foreign Exchange Import - Addition of arrangements related to to PAP No. 61701.03.1 dated
Payments. documentary collection and transaction October 27, 2023 concerning
purpose password. Receipt of Foreign Exchange
Export Proceeds and Foreign
Debt Withdrawal.
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Memperkuat Kolaborasi Menghadirkan Solusi
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Nama Peraturan Perundang-
Penjelasan Pengaruh Terhadap Bank
No. undangan
Explanation Impact on the Bank
Laws and Regulations
7 PADG No. 13 Tahun 2023 tanggal - Pengaturan mengenai cakupan produk Telah disusun Pedoman
29 September 2023 Perihal: Pasar Uang dan Pasar Valuta Asing, Harga Kebijakan Pengelolaan Dana
Penguatan Kualitas Pelaku Acuan, Perizinan Produk, pelaku Pasar No. 28101.01.0 tanggal 8
dan Penyelenggaraan Self- Uang dan/atau Pasar Valuta Asing dan November 2023 Perihal:
Regulatory Organization Di Pasar Infrastruktur Pasar Keuangan maupun Pasar Uang dan Pasar Valuta
Uang dan Pasar Valas. Pelindungan Konsumen. Asing
PBI No. 6 Tahun 2023 tanggal 27 - Regulations regarding the scope of Money Fund Management Policy
Juni 2023 Perihal: Pasar Uang Market and Foreign Exchange Market Guidelines No. 28101.01.0
products, Reference Prices, Product dated November 8, 2023
dan Pasar Valuta Asing.
Licensing, Money Market and/or Foreign concerning Money Market
Exchange Market actors and Financial and Foreign Exchange Market
PADG No. 13 Year 2023 dated Market Infrastructure as well as Consumer has been issued.
September 29, 2023 concerning Protection.
Strengthening the Quality of
Actors and Implementation of
Self-Regulatory Organization in
Money Market and Forex Market.
PBI No. 6 of 2023 dated June 27,
2023 concerning Money Market
and Foreign Exchange Market.
Perubahan Kebijakan Akuntansi Changes in Accounting Policy
Terdapat sejumlah revisi dan amandemen PSAK dan ISAK There are a number of revisions and amendments to PSAK
yang diterbitkan oleh Dewan Standar Akuntansi Keuangan and ISAK issued by the Financial Accounting Standards
(DSAK) - IAI yang relevan untuk Bank, yang berlaku efektif Board (DSAK) - IAI that are relevant to the Bank, which are
untuk laporan keuangan pada tanggal 31 Desember 2023: effective for financial statements as of December 31, 2023:
• Amendemen PSAK 1: “Penyajian Laporan Keuangan” • Amendments to PSAK 1: "Presentation of Financial
tentang pengungkapan kebijakan akuntansi yang Statements" regarding the disclosure of accounting
mengubah istilah “signifikan” menjadi “material” dan policies which changes the term "significant" to
memberi penjelasan mengenai kebijakan akuntansi "material" and provides an explanation of material
material”; accounting policies";
• Amendemen PSAK 1: “Penyajian Laporan Keuangan” • Amendment to PSAK 1: "Presentation of Financial
tentang klasifikasi liabilitas; Statements" regarding the classification of liabilities;
• Amendemen PSAK 16: “Aset Tetap” tentang hasil • Amendment to PSAK 16: "Fixed Assets" on intensive
sebelum penggunaan yang diintensikan; pre-use results;
• Amendemen PSAK 25: “Kebijakan Akuntansi, Perubahan • Amendment to PSAK 25: "Accounting Policies, Changes
Estimasi Akuntansi, dan Kesalahan” tentang definisi in Accounting Estimates and Errors" on the definition of
“estimasi akuntansi” dan penjelasannya; "accounting estimate" and its explanation;
• Amendemen PSAK 46: “Pajak Penghasilan” tentang • Amendment to PSAK 46: "Income Taxes" on Deferred
Pajak Tangguhan terkait Aset dan Liabilitas yang timbul Taxes related to Assets and Liabilities arising from a
dari Transaksi Tunggal. Single Transaction.
• Penyesuaian Tahunan 2020 - PSAK No. 71, • Annual Adjustment 2020 - PSAK No. 71, "Financial
“Instramen Keuangan - Imbalan dalam pengujian Instruments - Fees under the "10 percent" test for
“10 persen” untuk penghentian pengakuan liabilitas derecognition of financial liabilities". The amendment
keuangan”. Amendemen tersebut mengklarifikasi clarifies the costs that an entity includes when assessing
biaya yang termasuk dalam entitas ketika menilai whether the terms of a new or modified financial liability
apakah persyaratan liabilitas keuangan baru atau are substantially different from the terms of the original
yang dimodifikasi secara substansial berbeda dari financial liability.
persyaratan liabilitas keuangan asli.
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Annual Report 2023 171
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Saat ini, Bank sedang mengevaluasi dan belum menetapkan Currently, the Bank is evaluating and has not determined
dampak dari PSAK yang dikeluarkan dan direvisi tersebut the impact of the issued and revised PSAK on its financial
terhadap laporan keuangannya. statements.
Tingkat Kesehatan Bank Bank Health Level
Bank melakukan penilaian mandiri (self-assessment) The Bank conducts a self-assessment of the Bank's Health
terhadap Tingkat Kesehatan Bank setiap semester yang Level every semester guided by OJK Regulation No. 4/
berpedoman pada Peraturan OJK No. 4/POJK.03/2016 POJK.03/2016 concerning Health Level Assessment of
tentang Penilaian Tingkat Kesehatan Bank Umum Commercial Banks using a risk approach (Risk Based Bank
menggunakan pendekatan risiko (Risk Based Bank Rating) Rating) with the scope of assessment including Risk Profile,
dengan cakupan penilaian meliputi faktor Profil Risiko Good Corporate Governance, Earnings, and Capital factors
(Risk Profile), Tata Kelola (Good Corporate Governance), to produce a composite rating of the Bank's Health Level.
Rentabilitas (Earnings), dan Permodalan (Capital) untuk
menghasilkan peringkat komposit Tingkat Kesehatan Bank.
Hasil penilaian mandiri (self-assessment) Bank terhadap The results of the Bank's self-assessment of the Bank's
Tingkat Kesehatan Bank pada akhir tahun 2023 memperoleh Health Level at the end of 2023 obtained a composite
peringkat komposit “Sehat” atau PK-2. Hal ini mencerminkan rating of "Healthy" or PK-2. This reflects that "The Bank's
bahwa “Kondisi Bank yang secara umum Sehat sehingga condition was generally healthy and was considered
dinilai mampu menghadapi pengaruh negatif yang signifikan capable of facing significant negative effects from changes
dari perubahan kondisi bisnis dan faktor eksternal Iain in business conditions and other external factors reflected
tercermin dari peringkat faktor penilaian, antara lain profil in the rating of assessment factors, including risk profile,
risiko, penerapan tata kelola, rentabilitas, dan permodalan governance implementation, profitability, and capital which
yang secara umum baik. Dalam hal terdapat kelemahan are generally good. In the event that there are weaknesses,
maka secara umum kelemahan tersebut kurang signifikan”. these weaknesses are generally less significant".
Prospek Usaha Business Outlook
Perekonomian global masih penuh tantangan, namun ada The global economy remains challenging, but there is hope
harapan perbaikan di tahun 2024. Pertumbuhan global for improvement in 2024. Global growth, which is expected
yang diperkirakan melambat ke level 2,8% di tahun 2023, to slow to 2.8% in 2023, is expected to accelerate to 3.0%
diprediksi mengalami akselerasi menjadi 3,0% di tahun in 2024. Global inflationary pressures are expected to
2024. Tekanan inflasi global diperkirakan terus mereda di continue to ease in 2024, followed by monetary easing.
tahun 2024 yang diikuti pelonggaran moneter. Tekanan Inflationary pressures in many countries are expected
inflasi di banyak negara diperkirakan sudah melewati to have passed their peaks since 2023, and continue
puncaknya sejak tahun 2023, dan terus termoderasi to moderate through 2024. With inflationary pressures
hingga tahun 2024. Dengan tekanan inflasi yang mereda, easing, the trend of aggressive monetary tightening also
tren pengetatan moneter agresif juga terus berkurang dan continues to diminish and easing is even expected in many
bahkan diperkirakan terjadi pelonggaran di banyak negara major countries. Nevertheless, interest rates are predicted
utama. Namun demikian, tingkat suku bunga diprediksi to remain relatively high despite the reversal of monetary
relatif masih tinggi walaupun sudah terjadi pembalikan arah policy direction to become looser.
kebijakan moneter menjadi lebih longgar.
Dalam industri perbankan, perkembangan digital banking In the banking industry, the development of digital banking
terus mendukung kemudahan transaksi ekonomi. Pesatnya continues to support the ease of economic transactions.
perkembangan teknologi digital dan internet serta The rapid development of digital technology and the internet
perubahan pola belanja masyarakat turut mendorong as well as changes in people's shopping patterns have also
perkembangan digital banking. Dalam satu dekade terakhir, encouraged the development of digital banking. In the last
perkembangan transaksi Automatic Teller Machine decade, the development of Automatic Teller Machine
(Anjungan Tunai Mandiri), kartu debit, kartu kredit, dan uang (ATM) transactions, debit cards, credit cards, and electronic
elektronik menunjukkan tren peningkatan. Nilai transaksi money has shown an increasing trend. The value of digital
digital banking diperkirakan akan terus meningkat pada banking transactions was expected to continue to increase
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
tahun 2023 tumbuh 22,1% (yoy). Kemudahan sumber in 2023, growing 22.1% (yoy). The ease of funding sources
pendanaan juga menjadi daya tarik perusahaan fintech is also an attraction for fintech companies as an alternative
sebagai alternatif pinjaman bank. to bank loans.
Dalam menghadapi tahun 2024, Bank akan terus menerus In facing 2024, the Bank will continue to implement
menerapkan pertumbuhan bisnis secara prudent, efisiensi prudent business growth, cost efficiency and optimization
biaya dan optimalisasi sumber daya yang dimiliki untuk of resources to achieve the targets set by the Bank, and
meraih target yang ditetapkan oleh Bank, serta fokus focus on Human Capital. The acquisition process of 1 million
kepada Human Capital. Proses akuisisi 1 juta nasabah customers is a target to be achieved by the Bank along with
merupakan target yang hendak dicapai oleh Bank seiring the acceleration of digital banking transformation where
dengan akselerasi transformasi digital banking dimana the Bank's strategic plan is in the Sustainable Business
rencana strategis Bank di tahapan Sustainable Business Expansion stage.
Expansion.
Bank berkeinginan untuk terus tumbuh menjadi lebih baik The Bank intends to continue to grow for the better and
dan mengambil peran sebagai agent of development bagi take the role as an agent of development for the banking
industri perbankan di Indonesia. Pada tahun 2024, Bank industry in Indonesia. In 2024, the Bank will always
akan senantiasa bergerak pada koridor ketentuan yang move in the corridor of existing regulations, swiftly seize
ada, dengan sigap meraih peluang serta berpegang pada opportunities and adhere to the principle of prudence and
prinsip kehati-hatian dan memperhatikan kesehatan Bank pay attention to the health of the Bank and always strive to
dan selalu berupaya mencapai hasil yang semakin maksimal. achieve maximum results.
TINJAUAN PENDUKUNG BISNIS
BUSINESS SUPPORT REVIEW
Human Capital Human Capital
Strategi Pengembangan Human Capital Human Capital Development Strategy
Untuk mewujudkan salah satu butir misi-nya, yaitu To actualize one of its mission points, namely "Developing
“Mengembangkan sumber daya manusia yang handal reliable and dedicated human resources", Bank Artha
dan berdedikasi”, Bank Artha Graha Internasional terus Graha Internasional continues to carry out Human Capital
menjalankan program kerja pengembangan Sumber development work programs in the short and medium term
Daya Manusia (SDM) pada jangka pendek dan menengah in line with the Bank's Business Plan and Long Term Plan.
diselaraskan dengan Rencana Bisnis Bank dan Rencana
Jangka Panjang Bank.
Bank Artha Graha Internasional memiliki tujuan besar yaitu Bank Artha Graha International's main objective is to draw
Bank mampu menarik dan mempertahankan talenta terbaik in and keep Indonesia's top talents, who have outstanding
Indonesia yang memiliki kapabilitas unggul dengan tingkat competencies and high productivity levels, in order to
produktivitas yang tinggi untuk mencapai tujuan strategis accomplish the strategic goals and business goal of the
dan target bisnis Bank. bank.
Program-program pengembangan Human Capital Human Capital development programs (Non-training
(bukan program pelatihan) yang dijalankan tahun program) has implemented in 2023, namely Regeneration
2023, yaitu Regenerasi dan Engagement. and Engagement.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Realisasi Pengembangan Human Capital Realization of Human Capital Development in
2023 2023
Selama periode tahun 2023, Direktorat Human Capital telah In 2023, the Human Capital Directorate has implemented a
melaksanakan sejumlah inisiatif dan program kerja sesuai number of initiatives and work programs in accordance with
dengan target atau rencana pengembangan Human Capital the Human Capital development targets or plans set by the
yang telah ditetapkan oleh Bank untuk tahun 2023 sebagai Bank for 2023 as follows:
berikut:
1. Organisasi efektif untuk mendukung model bisnis 1. Effective organization to support the business model
Untuk mendukung pencapaian target bisnis, Human Human Capital must implement organizational changes
Capital perlu melakukan perubahan organisasi melalui through staff hiring, placement, and/or downsizing in
akuisisi, penempatan dan atau perampingan karyawan. order to support the accomplishment of corporate
Jenjang karir flexible yang sudah berjalan juga akan goals. The continued existence of flexible career paths
dilanjutkan sehingga sustainability posisi strategis tetap is essential in order to guarantee the sustainability of
berjalan. strategic roles.
2. Leadership strengthening pada Senior level 2. Leadership strengthening at Senior level
Penguatan kepemimpinan pada Senior Level juga akan One of Human Capital's priorities will be building senior
menjadi salah satu fokus Human Capital. Salah satunya leadership, and projects like the Tour of Duty program to
adalah program Tour of Duty untuk meningkatkan improve understanding and expand networking will still
wawasan dan menambah networking juga akan terus be implemented.
dijalankan.
3. Kaderisasi 3. Cadre Development
Transformasi frontliner akan menjadi salah satu program Frontliner transformation will be one of the regeneration
kaderisasi untuk karyawan level bawah dan menengah. programs for low and middle level employees. Career
Pelatihan percepatan karir bagi new comer juga acceleration training for new comers will also continue
terus dilakukan guna mencari calon kader baru yang to recruit qualified new cadres.
berkualitas.
4. Manajemen kinerja dan Engagement 4. Performance Management and Engagement
Pay for performance akan menjadi salah satu reward Pay for performance will be one of the rewards for
atas kinerja karyawan dengan memberikan insentif employee performance by providing incentives for
bagi karyawan pada direktorat bisnis dan frontliner. employees in business directorates and frontliners.
Untuk meningkatkan hubungan antar karyawan To improve the relationship between employees and
dengan manajemen maka dilakukan beberapa program management, several programs were carried out related
terkait pemantaun aktivitas karyawan dan mendukung to monitoring employee activities and supporting
komunitas karyawan. employee communities.
Kebijakan dan Pelaksanaan Manajemen Human Capital Management Policy and
Human Capital Implementation
Rekrutmen Recruitment
Bank memiliki berbagai channel rekrutmen yang Bank Artha Graha International offers possibilities for
memberikan kesempatan bagi berbagai lapisan people from different social strata to apply through a variety
masyarakat untuk bergabung bersama Bank Artha Graha of recruitment methods. In 2023, hiring new employees
Internasional. Pelaksanaan rekrutmen karyawan tahun was conducted through a variety of internal and external
2023 dilakukan melalui berbagai channel rekrutmen dari recruitment channels in order to guarantee that the work
eksternal maupun internal untuk memastikan pemenuhan unit is staffed with enough people to meet its capacity
karyawan di unit kerja sesuai dengan kebutuhan jumlah and number of needs. In the process of hiring, the Bank
maupun kapabilitas. Pelaksanaan rekrutmen di Bank telah included possibilities for gender equality and people with
menerapakan kesetaraan gender dan kesempatan bagi impairments.
penyandang disabilitas.
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Memperkuat Kolaborasi Menghadirkan Solusi
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Sepanjang tahun 2023, Bank telah melakukan rekrutmen Throughout 2023, the Bank recruited as much as 250 new
sebanyak 250 orang karyawan baru untuk berbagai posisi. employees for diverse positions.
Penilaian Kinerja Performance Appraisal
Penilaian kinerja karyawan Bank Artha Graha Internasional Bank Artha Graha Internasional's employee performance
dilaksanakan secara konsisten dan berkesinambungan, appraisal is conducted consistently and continuously,
setiap 2 (dua) kali dalam setahun. Penilaian kinerja karyawan twice a year. The performance assessment of the Bank's
Bank dilakukan metode Performance Management yang employees is carried out by the Performance Management
dilakukan secara objektif dengan berlandaskan pada method which is carried out objectively based on
indikator yang telah ditetapkan sebelumnya. predetermined indicators.
Hasil penilaian kinerja (Performance Management The results of performance management evaluation
Evaluation) yang akan dikombinasikan dengan pemenuhan which will be combined with the fulfillment of technical
kompetensi teknis Karyawan dengan menggunakan metode competencies of employees using the Nine Grids method
Nine Grids ini akan menjadi dasar untuk promosi, jenjang will be the basis for promotions, career paths of employees
karier Karyawan dan pemberian reward and recognition. and the provision of rewards and recognition.
Sebagai indikator yang dapat diukur dalam Performance The indicators that can be measured in Performance
Management tersebut adalah: Management are:
I. Key Performance Indicator (KPI) I. Key Performance Indicator (KPI)
A. Pilar A (Karakter) A. Pillar A (Character)
a) Dasar : a) Basis:
1. Kesetiaan 1. Loyalty
2. Kejujuran/Integritas 2. Honesty/Integrity
3. Kedisiplinan 3. Discipline
4. Tanggung jawab 4. Responsibility
5. Konsistensi 5. Consistency
6. Penguasaan pekerjaan 6. Job mastery
7. Kepekaan Sosial 7. Social sensitivity
8. Toleransi keberagaman 8. Tolerance of diversity
b) Manajerial : b) Managerial:
1. Kemampuan memecahkan masalah 1. Problem solving ability
2. Perencanaan kerja 2. Work planning
3. Inisiatif 3. Initiative
4. Leadership 4. Leadership
5. Negotiation skills 5. Negotiation skills
6. Communication skills 6. Communication skills
B. Pilar B (Kinerja) : B. Pillar B (Performance):
1. Financial Performance 1. Financial Performance
2. Customer Francise 2. Customer Franchise
3. Internal Process 3. Internal Process
4. People & Development 4. People & Development
C. Pilar C (Credit Penalty) C. Pillar C (Credit Penalty)
Pengembangan Karier Career Development
Pengembangan karier merupakan salah satu strategi untuk Career development is one of the methods to prepare,
mempersiapkan, mengembangkan, dan mempertahankan develop, and retain talented workers. The Bank provides
karyawan yang bertalenta. Bank memberikan kesempatan equal chances to all employees at every level of the
yang sama kepada seluruh karyawan di setiap level organization to be able to develop their careers in the Bank
organisasi untuk dapat mengembangkan kariernya di Bank in accordance with their talents and competences.
sesuai dengan kemampuan dan kompetensi yang dimiliki.
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Bank telah menerapkan kebijakan pengembangan karier The Bank has implemented a career development
sebagaimana yang diatur dalam Surat Edaran SDM policy as stipulated in HR Circular Letter No. 003.02.0
No. 003.02.0 tentang Ketentuan Promosi dan Demosi. regarding Promotion and Demotion Provisions. This career
Pengembangan karier ini dilakukan karena hal tersebut development is implemented as it affects the level of
memengaruhi tingkat kepuasan Karyawan. Oleh karena itu, Employee satisfaction. Therefore, the Bank provides equal
Bank memberikan peluang atau kesempatan yang sama opportunities to all Employees to develop their careers
kepada seluruh Karyawan untuk mengembangkan karier based on competencies and needs. Bank Artha Graha
berdasarkan kompetensi dan kebutuhan. Bank Artha Graha Internasional implemented career development for 647
Internasional telah melaksanakan pengembangan karier employees with various positions throughout 2023.
bagi 647 karyawan dengan berbagai posisi di sepanjang
tahun 2023.
Pengembangan Kompetensi Competency Development
Seluruh karyawan Bank memiliki hak yang sama untuk All employees of the Bank have the same rights to participate
mengikuti berbagai program pengembangan kompetensi in various competency development programs to encourage
guna mendorong peningkatan kualitas dan produktivitas the improvement of work quality and productivity. Through
kerja. Melalui program tersebut, setiap karyawan dibekali these programs, each employee is equipped with various
berbagai materi yang berkaitan dengan dinamika industri materials related to the dynamics of the banking industry,
perbankan, seperti pertumbuhan bisnis, layanan dan produk such as business growth, new services and products,
baru, pengembangan produk digital, serta penerapan digital product development, as well as the implementation
manajemen risiko dan tata kelola Bank. of risk management and Bank governance.
Agar pelaksanaannya lebih terarah dan tepat sasaran, Bank In order to ensure that the implementation is more focused
telah menyusun 4 (empat) jenis kegiatan pengembangan and targeted, the Bank has organized 4 (four) types of
kompetensi sebagai berikut. competency development activities as follows.
1. Pelatihan Operasional 1. Operational Training
Memberikan/meningkatkan pengetahuan serta To provide or to improve participants' knowledge and
keterampilan para peserta terkait pengelolaan abilities in the area of managing banking operations in
operasional perbankan sehingga dapat meningkatkan order to enhance their performance.
kinerjanya.
2. Pelatihan Kredit 2. Credit Training
Membekali/meningkatkan pengetahuan serta keterampilan To improve the participants' knowledge and skills related
para peserta terkait pengelolaan kredit & marketing. to credit management & marketing.
3. Pelatihan Manajerial 3. Managerial Training
Membekali pengetahuan serta keterampilan para Giving participants the information and competencies
peserta terkait bidang manajerial/soft skill (Leadership necessary for managerial and soft skills development
dan keterampilan mengelola Karyawan/pekerjaan). (leadership and job management).
4. Pelatihan Lainnya 4. Other Training
Membekali/meningkatkan pengetahuan dan Empowering or improving participants' expertise in
keterampilan peserta di luar pengetahuan perbankan, areas unrelated to banking, but nevertheless relevant to
tetapi masih ada kaitan dengan pengelolaan perbankan banking management (Human Capital, IT, Legal, etc.).
(Human Capital, IT, Legal, dll).
Pelaksanaan Pengembangan Kompetensi Implementation of Competency Development
Jumlah program yang diselenggarakan 461 pelatihan/kegiatan sosialisasi
Number of programs held 461 training/socialization activities
Metode pelaksanaan program Onsite dan Online
Program implementation methods Onsite and Online
Pemenuhan kewajiban Sertifikasi SPPUR dan Kaderisasi SO Kepala
Fokus program Kantor Layanan serta Team Leader
Program focus Fulfillment of SPPUR Certification obligations and Cadreization of
SO Heads of Service Offices and Team Leaders
Biaya pelaksanaan program Rp 10.255.863.398,-
Program implementation costs IDR 10,255,863,398,-
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Remunerasi Remuneration
Remunerasi merupakan hak yang diberikan kepada Remuneration is the right given to employees for their
karyawan atas kinerja dan tanggung jawab yang telah performance and responsibilities. Bank Artha Graha
dilakukan. Bank Artha Graha Internasional senantiasa Internasional always provides competitive remuneration
memberikan remunerasi yang kompetitif dan berpedoman based on the principles of pay for performance, internal
pada prinsip pay for performance, internal equity, dan equity, and external competitiveness.
external competitiveness.
Pemberian remunerasi diharapkan mampu memotivasi dan The remuneration is expected to motivate and retain the
mempertahankan karyawan terbaik untuk memenuhi SDM best employees to fulfill professional and qualified human
yang profesional dan berkualitas, sehingga pertumbuhan resources, so that the Bank's business growth can be
bisnis Bank dapat tercapai. Penetapan remunerasi juga achieved. The Bank's financial health, its level and weight,
turut memperhatikan kondisi keuangan Bank, jenjang dan and the accomplishment of staff performance goals are all
bobot, serta pencapaian kinerja karyawan. taken into consideration when determining compensation.
Kebijakan remunerasi Bank Artha Graha Internasional juga Bank Artha Graha Internasional's remuneration policy also
mematuhi ketentuan yang terdapat pada Peraturan OJK complies with the provisions contained in OJK Regulation No.
No. 45/POJK.03/2015 tentang Penerapan Tata Kelola 45/POJK.03/2015 concerning Implementation of Governance
Dalam Pemberian Remunerasi Bagi Bank Umum. in Providing Remuneration for Commercial Banks.
Remunerasi yang diberikan oleh Bank terdiri fix dan Remuneration provided by the Bank consists of fixed and
variable. Komponen fix terdiri dari gaji dan cash subsidy variable components. The fixed component consists of
sesuai dengan jenjang jabatan. Sementara komponen salary and cash subsidy in accordance with the position.
variable, terdiri dari 2 (dua) jenis, yaitu insentif dan bonus. Meanwhile, the variable component consists of 2 (two)
Insentif diberikan kepada karyawan di fungsi penjualan types, namely incentives and bonuses. Incentives are given
(sales), baik pendanaan (funding) maupun pinjaman (lending), to employees in the sales function, both funding and lending,
serta fungsi penagihan (collection). Bonus diberikan kepada as well as the collection function. Bonuses are given to
karyawan berprestasi di support function. outstanding employees in the support function.
Selain itu, Bank memberikan komponen benefit berupa In addition, the Bank provides a benefit component in
subsidi iuran Badan Penyelenggaraan Jaminan Sosial the form of subsidized contributions to the Health Social
(BPJS) Kesehatan, BPJS Ketenagakerjaan, dan fasilitas Security (BPJS Kesehatan), Employment Social Security
asuransi kesehatan sesuai dengan jenjang dan kapasitas (BPJS Ketenagakerjaan), and health insurance facilities in
karyawan. Kebijakan remunerasi tersebut dievaluasi accordance with the level and capacity of employees. The
secara berkala oleh Bank dengan tujuan memastikan remuneration policy is evaluated periodically by the Bank
prinsip fairness diterapkan dengan objektif, serta untuk with the aim of ensuring the principle of fairness is applied
membedakan apresiasi kepada karyawan berdasarkan objectively, as well as to differentiate appreciation to
jenjang jabatan dan kontribusi yang diberikan (performance employees based on the level of position and contribution
based). (performance based).
Hubungan Industrial Industrial Relations
Kebijakan hubungan industrial adalah sesuatu yang The Bank requires an industrial relations policy to maintain
diperlukan oleh Bank dalam rangka menjamin kelangsungan business continuity, develop a positive work environment,
usaha, menciptakan iklim kerja yang kondusif, menimbulkan foster employee pride, and offer a favorable standing with
kebanggaan bagi pekerja, dan menghadirkan reputasi outside parties.
positif dari pihak eksternal.
Terciptanya hubungan industrial yang harmonis jelas It is known that improving industrial relations can lead to
merupakan sarana dalam memastikan peningkatan better working conditions, productivity, competitiveness,
kondisi kerja, produktivitas, daya saing, dan kualitas kerja. and quality of work. Furthermore, The state of labor
Disamping itu, kondisi hubungan industrial juga menjadi relations also reflects how well the Bank is implementing
indikator penerapan Good Corporate Governance bagi Good Corporate Governance.
Bank.
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Analisa dan Pembahasan Manajemen
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Dalam mengembangkan hubungan industrial, Bank In developing industrial relations, the Bank refers to Law
mengacu pada Undang-Undang No. 13 tahun 2003 tentang No. 13 of 2003 concerning Manpower, Law No. 2 of 2022
Ketenagakerjaan, Undang - Undang No. 2 tahun 2022 concerning Job Creation and Government Regulation
tentang Cipta Kerja dan Peraturan Pemerintah No. 35 tahun No. 35 of 2021 concerning Fixed Time Work Agreements,
2021 tentang Perjanjian Kerja Waktu Tertentu, Alih Daya, Outsourcing, Working Time and Rest Time and Termination
Waktu Kerja dan Waktu Istirahat dan Pemutusan Hubungan of Employment, therefore the Bank provides freedom to all
Kerja, karena itu Bank memberikan kebebasan kepada employees to obtain their rights by joining the Labor Union.
seluruh karyawan untuk mendapatkan haknya dengan
bergabung dalam Serikat Pekerja.
Di lingkungan Bank Artha Graha Internasional terdapat Within Bank Artha Graha Internasional, there is a trade
organisasi serikat pekerja, yaitu IKAJIH Unit. Kepengurusan union organization, namely IKAJIH Unit. The management
serikat pekerja tersebut telah disusun oleh Bank dan of the labor union has been prepared by the Bank and
disahkan oleh seluruh anggotanya. Kepengurusan tersebut ratified by all its members. The management produces
menghasilkan peraturan/ketentuan yang telah disepakati rules/regulations that have been mutually agreed between
bersama antara pengusaha dan Karyawan dalam bentuk employers and employees in the form of a Collective Labor
Perjanjian Kerja Bersama (PKB), yang berisikan hak dan Agreement (CLA), which contains the rights and obligations
kewajiban baik oleh Karyawan kepada Bank maupun bank of both employees to the Bank and the bank to employees.
kepada Karyawan.
Pengelola Human Capital Human Capital Management
Pengelolaan Human Capital di Bank Artha Graha Human Capital Management at Bank Artha Graha
Internasional berada di bawah Deputy Director Human Internasional is under the Deputy Director of Human Capital
Capital yang dibantu oleh 5 (lima) Executive Officer who is assisted by 5 (five) Executive Officers responsible for
yang bertanggung jawab terhadap pengelolaan Human Human Capital management consisting of Executive Officer
Capital terdiri dari Executive Officer Payroll, Executive Payroll, Executive Officer Human Record Data, Executive
Officer Human Record Data, Executive Officer Learning & Officer Learning & Development, Executive Officer
Development, Executive Officer Recruitment, dan Executive Recruitment, and Executive Officer Industrial Relations.
Officer Industrial Relations.
President Director
Andy Kasih
Vice President Director
Christina Harapan
Head of Bureau
Emelia Susanto
Vice Head of Bureau
Vivi Henny
Human Capital
Marlene Gunawan
Learning &
Human Record Industrial
Payroll Development Recruitment
Data Relation
Program
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Meskipun memiliki tugas dan tanggung jawab yang berbeda, Although they have different duties and responsibilities, the
namun kelima Executive Officer tersebut merupakan satu five Executive Officers are an inseparable unit that covers
kesatuan yang tidak dapat dipisahkan karena mencakup the entire Human Capital management process in the Bank.
seluruh proses pengelolaan Human Capital di Bank.
Bank Artha Graha Internasional berkomitmen untuk Bank Artha Graha Internasional is committed to
melakukan pengelolaan Human Capital secara comprehensive Human Capital management, from the
komprehensif, mulai dari proses rekrutmen hingga karyawan hiring process through employee retirement. Every step of
memasuki masa pensiun. Keseluruhan proses dijalankan the procedure is completed in compliance with the relevant
sesuai ketentuan perundang-undangan yang berlaku. laws and rules. In addition, Bank Artha Graha Internasional
Selain itu, Bank Artha Graha Internasional juga memiliki also has internal policies that regulate the technical
kebijakan internal yang mengatur teknis pelaksanaan dalam implementation of each Human Capital management
setiap proses pengelolaan Human Capital tersebut. process.
Beberapa kebijakan internal Bank yang terkait dengan Some of the Bank's internal policies related to Human
pengelolaan Human Capital antara lain: Capital management include:
1. Ketentuan Penilaian Karyawan dalam SE HC 024.03.0; 1. Employee Appraisal Provisions in SE HC 024.03.0;
2. Ketentuan Pemilihan dan Penilaian Kader/Kaderisasi 2 Provisions on Cadre Selection and Assessment/Cadre
dalam SE HC 057.02.0; Develpoment in SE HC 057.02.0;
3. Ketentuan Skema Pemberian Reward Karyawan dalam 3 Provisions on Employee Reward Scheme in SE HC
SE HC 060.01.0; 060.01.0;
4. Ketentuan Kepala Kantor Layanan Development 4 Provisions of Head of Service Office Development
Program dalam SE HC 050.02.0; dan Program in SE HC 050.02.0; and
5. Ketentuan Rekrutmen, Seleksi, dan Penerimaan 5 Provisions on Employee Recruitment, Selection, and
Karyawan dalam SE HC 006.02.0. Acceptance in SE HC 006.02.0.
Bank secara berkala melakukan peninjauan terhadap The Bank periodically reviews these policies to ensure
kebijakan-kebijakan tersebut untuk memastikan compliance with the prevailing laws and regulations.
kesesuaiannya dengan peraturan perundang-undangan
yang berlaku.
Rencana Pengembangan Human Capital Rencana Pengembangan Human Capital
tahun 2024 tahun 2024
Bank Artha Graha Internasional menetapkan 2 (dua) sasaran Bank Artha Graha Internasional sets 2 (two) strategic goals
strategis untuk tahun 2024, yaitu : for 2024, namely:
1. Regenerasi 1. Regeneration
2. Engagement Karyawan yang potensial 2. Engagement of potential employees
Strategi dan action plan yang disiapkan untuk mencapai The following are the plans of action and tactics developed
sasaran diatas sebagai berikut: to accomplish the aforementioned goals:
1. Re-arrange organization 1. Rearranging the organization
Pencapaian target bisnis yang lebih segmented A possible approach for achieving more segmented
merupakan salah satu strategi yang digunakan dengan business aims is to improve the mapping of regional
memperkuat pemetaan pembagian wilayah dengan divisions by taking Human Capital's strength into
mempertimbangkan kekuatan hukum Human Capital factored in. Rearranging organization is carried out
didalamnya. Re-arrange organization dilakukan melalui through the placement of employees according to their
penempatan karyawan sesuai kompetensi yang dimiliki competencies, both technical and soft skills, equipped
baik technical maupun soft skill, dilengkapi dengan with sustainable performance and discipline with a
kinerja dan kedisiplinan yang berkelanjutan dengan flexible career path program.
program jenjang karir yang flexible.
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2. Shaping the new future 2. Shaping the new future
Untuk mempersiapkan kader jangka panjang, Bank To prepare long-term cadres, the Bank continuously
secara terus menerus melakukan development skill conducts skill development for all employees, and
bagi seluruh karyawan, dan penyusunan advance prepares advance career programs for selected cadres
career programme kepada kader terpilih baik dalam in the form of classroom training and on-the-job coaching
bentuk pelatihan dalam kelas maupun pembinaan to strengthen analytical thinking, creative thinking,
dalam pekerjaan untuk memperkuat analythical build networking, entrepreneurship and leadership and
thinking, creative thinking, membangun networking, support positive culture to increase engagement of
entrepreneurship dan jiwa kepemimpinan serta selected cadres.
mendukung positive culture untuk meningkatkan
engagement kader terpilih.
3. Empowering Human Capital 3. Empowering Human Capital
Penentuan spesifikasi yang tepat bagi karyawan baru Establishing appropriate requirements for newly
merupakan salah satu strategi yang diperkuat oleh recruited employees is one of the methods the Bank
Bank untuk meningkatkan kualitas Human Capital has reinforced to enhance the quality of Human
yang baru bergabung dengan Bank. Energi baru dan Capital who have recently joined in the bank. The
motivasi kerja yang muncul dari generasi muda akan younger generation's renewed enthusiasm and drive
memberikan budaya kerja yang lebih agile, lebih optimis for work will create an environment at work that is
dan lebih cepat dalam merespon proses digitalisasi faster, more positive, and more agile. The Bank's
dan transformasi secara berkesinambungan yang pada business performance in the future will be improved by
akhirnya akan meningkatkan kinerja bisnis Bank. continuously adapting to the process of digitalization
and transformation.
Teknologi Informasi dan Perbankan Information Technology and Digital
Digital Banking
Teknologi Informasi (TI) berperan penting dalam Information Technology (IT) plays an important role in
mendukung aktivitas operasional Bank, termasuk dalam supporting the Bank's operational activities, including in
memenuhi kebutuhan nasabah agar lebih efektif dan meeting customer needs to be more effective and efficient.
efisien. Pemanfaatan TI di Bank Artha Graha Internasional Bank Artha Graha Internasional utilizes IT by developing
dilakukan dengan mengembangkan layanan digital, yakni digital services, integrating mobile banking services to
mengintegrasikan layanan mobile banking sehingga enable customers to access banking services anytime and
memudahkan nasabah dalam mengakses layanan anywhere.
perbankan kapan pun dan dimana pun.
Strategi Teknologi Informasi Information Technology Strategy
Teknologi informasi (TI) memiliki peran yang sangat penting Information technology (IT) has a very important role
dalam mendukung bisnis Bank. Untuk itu, dilakukan in supporting the Bank's business. For this reason, an
penyusunan Rencana Strategis Teknologi Informasi yang Information Technology Strategic Plan was developed to
dijadikan acuan dalam pengembangan inisiatif TI maupun serve as a reference in the development of IT initiatives as
pemenuhan infrastruktur dan keamanan TI. well as the fulfillment of IT infrastructure and security.
Beberapa langkah strategis ditetapkan sesuai arah Several strategic measures were set in accordance with
kebijakan bank guna mendukung berbagai rencana produk the bank's policy direction to support various new product
dan aktivitas baru, yaitu : and activity plans, namely:
1. Melakukan evaluasi dan mengintegrasikan proses bisnis 1 Evaluation and integration of business processes
melalui implementasi teknologi dan sistem integrasi, through technology implementation and system
agar pelaksanaan eksekusi di lapangan dapat berjalan integration, so that execution in the field can run in
sesuai dengan regulasi dan kepatuhan. accordance with regulations and compliance.
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2. Akselerasi kapabilitas IT dalam mendukung optimalisasi 2. Acceleration of IT capabilities in supporting business
proses bisnis untuk mendukung kehandalan produk dan process optimization to support the reliability of
layanan digital untuk meningkatkan akuisisi, transaksi digital products and services to increase acquisitions,
dan penyaluran kredit. transactions and lending.
3. Penguatan pengukuran dan pengawasan proses 3. Strengthening of the measurement and supervision of
digitalisasi dan cyber security dari aspek risiko dan kredit. digitalization and cyber security processes from the risk
and credit aspects.
Target jangka pendek yang ingin dicapai dalam satu tahun The short-term target to be achieved in the next one year
kedepan untuk menerapkan langkah strategis tersebut to implement the above strategic steps is by improving IT
di atas yaitu dengan cara meningkatkan kapabilitas TI capabilities including strengthening cyber security so that
termasuk penguatan cyber security sehingga dapat it can accommodate bank collaboration with strategic
mengakomodir kolaborasi bank dengan mitra strategis partners such as fintech, eCommerce, Online Merchants
seperti fintech, eCommerce, Merchant Online dan Mitra and Offline Partners while still paying attention to bank and
Offline dengan tetap memperhatikan aspek keamanan customer security aspects.
bank dan nasabah.
Target jangka menengah yang ingin dicapai yaitu dengan The medium-term target to be achieved is to strengthen
memperkuat Human Capital yang dapat mewujudkan Human Capital that can realize the bank's strategic direction
arahan strategis bank melalui pengembangan kompetensi through the development of technical competencies, soft
teknis, soft skills dan leadership serta penguasaan skills and leadership as well as mastery of the digital banking
bisnis digital banking. Selain itu melakukan penyelarasan business. In addition, aligning the information technology
roadmap teknologi informasi dengan teknologi terkini roadmap with the latest technology to support the bank's
untuk mendukung bisnis bank secara berkelanjutan serta business in a sustainable manner as well as strengthening
penguatan cyber security dan digital maturity. cyber security and digital maturity.
Program Strategis Teknologi Informasi dan Strategic Program for Information
Perbankan Digital Tahun 2023 Technology and Digital Banking in 2023
1. Pengembangan Fitur API Management, Mobile Apps 1. API Management, Mobile Apps and Internet Banking
dan Internet Banking Feature Development
a. Pengembangan fasilitas internet banking untuk fitur a. Development of internet banking facilities for
transaksi payroll, hard token, serta fasilitas virtual payroll transaction features, hard tokens, and virtual
account. account facilities.
b. Penambahan biller untuk fasilitas mobile banking dan b. Addition of billers for mobile banking and business
internet banking bisnis, seperti biller PBB, PDAM, internet banking facilities, such as PBB billers,
Voucher games. PDAM, games vouchers.
c. Pengembangan fitur otomasi cashback untuk c. Development of cashback automation feature
channel mobile banking guna mendukung pemberian for mobile banking channel to support seamless
program promosi yang seamless. promotional program delivery.
d. Implementasi standar nasional open banking d. Implementation of the national open banking
BI SNAP (Standar Nasional Open API Sistem standard BI SNAP (National Standard Open API
Pembayaran) agar sesuai dengan standar yang Payment System) to comply with the standards
diterapkan oleh Bank Indonesia, yang memudahkan applied by Bank Indonesia, which makes it easier for
partner dalam melakukan integrasi sistem milik Bank. partners to integrate the Bank's system.
e. Penambahan Services dari Open Banking API e. Addition of Services from the existing Open Banking
existing untuk kebutuhan B2B Partner. API for B2B Partner needs.
f. Penambahan fitur baru pada layanan agi digital apps, f. Addition of new features to agi digital apps services,
meliputi program otomatis cashback, push notifikasi including automatic cashback programs, push
transaksi, serta penambahan biller baru pada notification of transactions, as well as the addition of
layanan digital app agi, seperti PDAM dan PBB serta new billers to agi digital app services, such as PDAM
pembelian tiket Formula E. and PBB and Formula E ticket purchases.
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2. Pengembangan fitur guna mendukung operasional dan 2. Feature development to support the Bank's operations
pelaporan Bank and reporting
a. Penerapan SMS dan email untuk push notification. a. Implementation of SMS and email for push
notification.
b. Perubahan bisnis proses Teller T24 untuk limitasi b. Teller T24 business process changes for transaction
transaksi dan approval. limitation and approval.
c. Perubahan proses otorisasi transaksi dan c. Changes to transaction authorization process and
penambahan menu T24 Grahacall. addition of T24 Grahacall menu.
d. Perubahan flow pengiriman SMS reminder Loan H-3. d. Changes to the flow of sending SMS reminders Loan
H-3.
e. Pembuatan otomasi dan sentralisasi pelaporan e. Automation and centralization of regulatory reporting
regulator seperti Antasena, SLIK, LPS, SCV, Obox, such as Antasena, SLIK, LPS, SCV, Obox, Obligor
Obligor dan PSAK 71. and PSAK 71.
f. Penambahan field di core T24 untuk kebutuhan f. Addition of fields in core T24 for Digital Lending
Digital Lending. needs.
g. Penambahan menu laporan RTGS outgoing dan g. Addition of RTGS outgoing and incoming report
incoming di core T24. menu in core T24.
h. Penambahan template rekonsiliasi sesuai partner. h. Addition of reconciliation templates according to
partners.
i. Implementasi Big Data dalam mendukung bisnis dan i. Implementation of Big Data in supporting business
operasional untuk proses data serta dashboard and operations for data processing and dashboard
monitoring. monitoring.
j. Implementasi layanan CMS (Collection Management j Implementation of CMS (Collection Management
System) guna mendukung fungsi Collection Bank. System) to support the Bank's Collection function.
3. Penguatan infrastruktur dan peningkatan sistem 3. Strengthening infrastructure and improving internal
keamanan di internal security systems
a. Penerapan menu scramble data dan pembatasan a. Implementation of data scramble menu and non-
akses mesin non produksi. production machine access restrictions.
b. Menggunakan konsep single point of truth b. The use of the single point of truth concept as a
sebagai pusat sumber data yang handal dan reliable data source center and implementing a
mengimplementasikan model kematangan data data maturity model to increase effectiveness and
untuk meningkatkan efektivitas dan efisiensi dalam efficiency in the management and utilization of
pengelolaan serta pemanfaatan data perusahaan. company data.
c. Penerapan ISO 27001, pelaksanaan audit TI, c. Implementation of ISO 27001, IT audit, periodic
penetration testing berkala, serta self-assesment uji penetration testing, and cyber resilience test self-
ketahanan cyber. assessment.
d. Penetration Testing terhadap beberapa aplikasi d. Penetration Testing of several applications with high
dengan kategori high risk. risk categories.
e. Melanjutkan penerapan active directory di seluruh e. Continuation of active directory in all branch areas,
area cabang, bersamaan dengan pelaksanaan along with upgrading the operating system of client
upgrading operating system komputer client. computers.
f. Penerapan sosialisasi terkait penerapan f. Familiarization of the system security through email
pengamanan sistem melalui email blast atau kelas blasts or limited classes for bank employees.
terbatas pada karyawan bank.
Keamanan Siber Cyber Security
Seiring dengan perkembangan teknologi informasi dan Along with the development of information technology
kebutuhan akan digitalisasi untuk memudahkan nasabah and the need for digitalization to facilitate customers in
dalam melakukan transaksi perbankan, Bank memiliki inisiatif conducting banking transactions, the Bank has an initiative
untuk meningkatkan keamanan siber (cyber security). Hal ini to improve cyber security. This is inseparable from mitigating
tidak terlepas dari mitigasi terhadap serangan siber yang cyber attacks that arise along with the shift in customer
muncul seiring dengan berpindahnya preferensi layanan service preferences from conventional channels (branches/
nasabah dari channel konvensional (cabang/onsite) menjadi onsite) to digital channels.
channel digital.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Sebagai upaya memperkuat keamanan siber secara terus In an effort to strengthen cyber security continuously,
menerus, Bank Arha Graha Internasional berkomitmen Bank Artha Graha Internasional is committed to improving
meningkatkan perlindungan infrastruktur, jaringan, infrastructure, network, application and data protection.
aplikasi, dan data. Penguatan Security Monitoring Center Strengthening the Security Monitoring Center and cyber
dan manajemen risiko keamanan siber untuk transaksi security risk management for digital transactions are part
digital merupakan bagian dari peningkatan kewaspadaan of the increased cyber security vigilance.
keamanan siber.
Untuk meningkatkan keamanan transaksi dalam rangka To improve transaction security to ensure customers are
memastikan nasabah terlindungi dari kejahatan (fraud) protected from online and internet fraud, the Bank also
online dan internet, Bank juga menerapkan sistem-sistem implements international security systems to prevent and
keamanan yang bertaraf internasional guna mencegah detect suspicious transactions.
maupun mendeteksi adanya transaksi mencurigakan.
Berdasarkan aturan Otoritas Jasa Keuangan terkait Based on the Financial Services Authority's rules regarding
ketahanan dan keamanan siber perbankan, bank harus banking resilience and cybersecurity, the Bank must
sudah memastikan bahwa layanannya sudah memenuhi ensure that its services meet minimum security standards.
standar keamanan yang minimal. Namun begitu perlu However, it is also necessary to implement additional
juga kiranya menerapkan strategi tambahan agar system strategies so that the security system can be optimized.
keamanan mereka bisa lebih optimal. Berikut merupakan Here are some strategies that can be applied in the banking
beberapa strategi yang dapat diterapkan dalam dunia world to maintain cyber security, based on experience and
perbankan untuk menjaga keamanan siber, berdasarkan best practices in the world.
pengalaman dan best practices di dunia.
1. Menyediakan kebijakan dan prosedur terkait 1. Providing policies and procedures related to
pengamanan siber yang mengatur antara lain kebijakan cybersecurity that regulate, among others, the use
penggunaan kata sandi yang kuat, kebijakan akses of strong passwords, restricted access policies and
terbatas serta pengaturan untuk melindungi dan arrangements to protect and secure customer data.
mengamankan data nasabah.
2. Menerapkan kebijakan akses ke sistem dengan 2. Implementing a policy on access to systems with
penggunaan sandi yang kompleks, serta melakukan complex passwords, and regularly review employees
peninjauan secara teratur karyawan yang memerlukan who require specially authorized access.
akses yang diberikan ijin khusus.
3. Menerapkan sistem pemantauan dan pengawasan yang 3. Implementing a robust monitoring and surveillance
kuat untuk mendeteksi aktivitas mencurigakan, untuk system to detect suspicious activities, to identify
mengidentifikasi upaya masuk yang tidak sah, kegiatan unauthorized entry attempts, suspicious activities within
mencurigakan di dalam jaringan dengan menggunakan the network by using SIEM/SOC applications.
aplikasi SIEM / SOC.
4. Melindungi jaringan data dengan penggunaan firewall, 4. Protecting data networks with the use of firewalls, data
enkripsi data. Serta memperbaharui jaringan dan encryption. As well as regularly updating the network
infrastruktur secara teratur untuk mengatasi celah and infrastructure to address vulnerability gaps.
kerentanan.
5. Mengidentifikasi dan memperbaiki kerentanan dalam 5. Identifying and fixing vulnerabilities in application code,
kode aplikasi, jaringan dan sistem secara keseluruhan network and overall system through the implementation
melalui pelaksanaan uji penetrasi testing dan audit of penetration testing and security audits by independent
keamanan oleh pihak independen secara berkala. parties on a regular basis.
6. Pelatihan keamanan siber untuk semua karyawan untuk 6. Cybersecurity training for all employees to raise
meningkatkan kesadaran terhadap serangan phishing, awareness of phishing attacks, as well as the importance
serta pentingnya menjaga kerahasiaan data dan of maintaining data confidentiality and reporting
melaporkan aktivitas mencurigakan. suspicious activity.
7. Melakukan review dan simulasi secara berkala rencana 7. Conducting periodic simulation and reviews of disaster
pemulihan bencana dan rencana darurat mencakup recovery plans and emergency plans including disaster
langkah-langkah pemulihan bencana, pemulihan data recovery, data recovery and operational recovery
dan pemulihan operasional untuk mengurangi dampak measures to mitigate the impact of attacks.
serangan.
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Annual Report 2023 183
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Disaster Recovery Disaster Recovery
Data Center merupakan pusat pengendali IT dan Data Center is an IT control and data processing center that
pengolahan data yang berfungsi sebagai sarana serves as the main supporting facility for bank operations
pendukung utama operasional bank dalam bidang TI. Saat in the IT field. Currently the bank uses 2 (two) Data Center
ini bank menggunakan 2 (dua) lokasi Data Center dimana locations which are intended to keep IT services available in
dimaksudkan untuk menjaga agar layanan TI tetap tersedia the event of a disaster at the Data Center, either in whole or
apabila terjadi bencana pada Data Center, baik secara in part of the existing equipment.
keseluruhan ataupun sebagian dari peralatan yang ada.
Disaster Recovery diberlakukan saat infrastruktur teknologi Disaster Recovery is applied when the information
informasi pada Data Center tidak dapat diperbaiki sesuai technology infrastructure in the Data Center cannot be
ketentuan Bussiness Impact Analysis (BIA). repaired according to the provisions of the Business Impact
Analysis (BIA).
Bank memastikan langkah pemulihan bencana, pemulihan The Bank ensures that disaster recovery, data recovery and
data dan pemulihan operasional telah dirinci sesuai operational recovery steps have been detailed according
fungsi bisnis yang kritikal berdasarkan hasil BIA, dengan to critical business functions based on the BIA results, by
melakukan pengujian Disaster Recovery terhadap aplikasi conducting Disaster Recovery testing of applications on a
secara berkala. regular basis.
Pengelola TI dan Digital Banking IT and Digital Banking Manager
Penanggung jawab pengelolaan dan pengembangan TI di The person responsible for managing and developing IT
Bank Artha Graha Internasional berada di bawah Deputi at Bank Artha Graha Internasional is under the Deputy
Direktur SKTI yang berada di bawah supervisi Chief Director of SKTI who is under the supervision of the Chief
Operation Officer. Operation Officer.
Chief Operation Officer
Deputy Director SKTI
Vice Deputy Director
Core & Payment
Executive Officer Executive Officer Executive Officer
IT Siskon IT Security Project Officer
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Adapun tugas dari masing-masing adalah sebagai berikut: The duties of each officer are as follows:
• Deputy Director SKTI • Deputy Director SKTI
Memastikan kebutuhan sistem aplikasi dan penanganan Ensuring the needs of application systems and handling
masalah terkait sistem TI yang ditangani oleh vendor of problems related to IT systems handled by vendors in
sesuai dengan Service Level Agreement (SLA) dan accordance with a clear Service Level Agreement (SLA)
Software Development Life Cycle (SDLC) yang jelas and Software Development Life Cycle (SDLC) while
dengan tetap memperhatikan aspek keamanan atau still paying attention to the security aspects of systems
security terhadap sistem dan database yang dikelola and databases managed by the Bank so as to support
oleh Bank sehingga dapat mendukung kebutuhan the Bank's operational needs and accommodate the
operasional bank dan mengakomodir pengembangan development of digital products according to the needs
produk digital sesuai kebutuhan Nasabah maupun mitra of customers and cooperating business partners.
bisnis yang bekerja sama.
• Vice Deputy Director Core & Payment • Vice Deputy Director Core & Payment
Memastikan solusi arsitektur TI mendukung kebutuhan Ensuring IT architecture solutions support new needs
baru dan kegiatan operasional dan bisnis Bank, serta and operational and business activities of the Bank,
berkoodinasi dengan unit kerja dan vendor terkait untuk and coordinating with relevant work units and vendors
memastikan solusi tersebut diimplementasikan secara to ensure the solutions are implemented efficiently. IT
efisien. Solusi arsitektur TI yang dibuat tidak hanya architecture solutions are created not only for internal
untuk internal namun juga terkait integrasi partnership use but also related to partnership integration according
sesuai kebutuhan bisnis. to business needs.
• Executive Officer IT Siskon • Executive Officer IT Siskon
Memastikan penanganan masalah terkait IT dan Ensuring the handling of IT-related issues and requests
permintaan parameter, user id aplikasi terpenuhi sesuai for parameters, application user IDs are fulfilled in
dengan SLA dan kebutuhan bisnis. Serta tercapainya accordance with SLA and business needs. As well
tata kelola yang efektif dan efisien terhadap media as achieving effective and efficient governance of
penyimpan data, source code, software, technical data storage media, source code, software, technical
manual, user manual, kebijakan dan prosedur teknologi manuals, user manuals, information technology (IT)
informasi (TI), dan dokumen internal lainnya untuk policies and procedures, and other internal documents
mendukung kelancaran operasional TI. to support smooth IT operations.
• Executive Officer IT Security • Executive Officer IT Security
Memastikan logical access control untuk akses ke Ensuring logical access control for access to the
sistem, data dan program bank hanya diberikan pada bank's systems, data and programs is only granted to
user yang diberikan hak dan disetujui manajemen, authorized users and approved by management, so that
sehingga penerapan keamanan terkait IT dapat the implementation of IT-related security can be carried
dijalankan sesuai aspek keamanan terhadap sistem. out in accordance with the security aspects of the
system.
• Executive Officer Project Officer • Executive Officer Project Officer
Memastikan pelaksanaan proyek-proyek terkait IT Ensuring the implementation of IT related projects run
berjalan sesuai kebutuhan bisnis dengan memperhatikan according to business needs by paying attention to the
Software Development Life Cycle (SDLC). Software Development Life Cycle (SDLC).
Tata Kelola TI IT Governance
Keberadaan arsitektur TI di lingkup Bank tak lepas dari The existence of IT architecture within the Bank cannot
terlaksananya penerapan tata kelola perusahaan yang be separated from the implementation of good corporate
baik secara efektif dan efisien di setiap aspek bisnis governance effectively and efficiently in every aspect of
Bank. Pada prinsipnya, penerapan sistem TI berfokus the Bank's business. In principle, the implementation of IT
untuk meningkatkan efektivitas dan efisiensi, menjaga systems focuses on improving effectiveness and efficiency,
kerahasiaan, mempertahankan integritas, meningkatkan maintaining confidentiality, maintaining integrity, improving
ketersediaan, kepatuhan, dan keandalan dalam hal availability, compliance, and reliability in terms of information
operasional teknologi informasi. technology operations.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 185
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Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
Untuk menunjang tata kelola TI, manajemen melakukan To support IT governance, management identifies
identifikasi terhadap berbagai faktor, baik internal maupun various factors, both internal and external. The Bank
eksternal. Bank juga senantiasa melakukan penyempurnaan also continuously improves and develops software and
dan pengembangan perangkat lunak maupun perangkat hardware in IT management to support the Bank's business
keras dalam pengelolaan TI untuk mendukung strategi strategy in providing facilities and ease of transactions and
bisnis Bank dalam memberikan fasilitas dan kemudahan improving service quality.
bertransaksi serta meningkatkan kualitas pelayanan.
Rencana Pengembangan Teknologi Informasi Information Technology and Digital Banking
Dan Perbankan Digital Tahun 2024 Development Plan for 2024
Untuk mendukung pencapaian ekspansi bisnis tersebut To support the achievement of the above business
diatas, Bank juga akan melakukan inisiatif untuk peningkatan expansion, the Bank will also undertake initiatives to increase
kapasitas kapabilitas infrastruktur dan layanan serta the capacity of infrastructure and service capabilities as
efisiensi proses operasional seperti: well as operational process efficiency such as:
1. Pengembangan AGI Berkelanjutan 1. Continuous AGI Development
2. QRIS (tarik, setor, transfer, laku pandai, PPOB dan Cross 2. QRIS (withdraw, deposit, transfer, laku pandai, PPOB
Border) and Cross Border)
3. Pengembangan Internet Banking Bisnis 3. Business Internet Banking Development
4. Pengembangan BI-FAST Phase 1 Tahap 2 4. Development of BI-FAST Phase 1 Stage 2
5. Digital Lending 5. Digital Lending
6. Enterprise Data Services 6. Enterprise Data Services
7. Pengembangan layanan API Management. 7. API Management service development.
a. API Dukcapil/e-KYC a. API Dukcapil/e-KYC
b. API Management b. API Management
8. Penguatan infrastruktur serta keamanan sistem 8. Strengthening infrastructure and system security
a. Re-engineer Core Banking & Infrastruktur Sistem a. Re-engineering Core Banking & Payment System
Pembayaran Infrastructure
b. Pengkinian/update Firewall b. Firewall update
c. Implementasi Active Directory c. Active Directory Implementation
d. Upgrade Operating System PC User ke Windows d. PC User Operating System Upgrade to Windows
10/11 10/11
e. Data Warehouse Redesign (Data Lake Integration) e. Data Warehouse Redesign (Data Lake Integration)
f. Relokasi Data Center (DC) f. Data Center (DC) Relocation
9. Pengembangan serta pembaharuan aplikasi Bank 9. Development and updating of Bank applications
a. Management User ID a. Management User ID
b. Aplikasi IT Library b. IT Library Application
c. Aplikasi untuk Human Capital System c. Application for Human Capital System
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Page 189
Bab
Tata Kelola Perusahaan
05
Corporate Governance
Prinsip tata kelola perusahaan yang
baik menjadi landasan utama dari
strategi pengembangan usaha yang
dijalankan Bank. Bukan hanya sekedar
untuk memenuhi kewajiban, prinsip
tata kelola perusahaan yang baik telah
menjadi roh dari operasional Bank
Artha Graha Internasional.
The principles of good corporate governance
are the cornerstone of the Bank's business
development strategy. In addition to fulfilling
obligations, the principles of good corporate
governance have become the spirit of Bank
Artha Graha Internasional's operations.
Page 190
Tata Kelola Perusahaan
Corporate Governance
KOMITMEN DAN KEBIJAKAN PENERAPAN
TATA KELOLA PERUSAHAAN
COMMITMENT AND POLICY ON THE IMPLEMENTATION OF CORPORATE GOVERNANCE
Dasar Penerapan Tata Kelola Basis for Corporate Governance
Perusahaan Implementation
Penerapan GCG di Bank Artha Graha Internasional merujuk The implementation of GCG in Bank Artha Graha
pada ketentuan-ketentuan yang berlaku antara lain meliputi: Internasional refers to the prevailing regulations which
include:
Undang-Undang (UU) Republik Indonesia Law (UU) of the Republic of Indonesia
• UU No. 7 Tahun 1992 tentang Perbankan sebagaimana • Law No. 7 of 1992 on Banking as amended by Law No.
telah diubah dengan UU No. 10 Tahun 1998 dan 10 of 1998 and as partially amended by Law No. 11 of
sebagaimana telah diubah sebagian dengan UU 2020 on Job Creation and Law No. 6 of 2023 on the
No. 11 Tahun 2020 tentang Cipta Kerja dan UU No. 6 Stipulation of Government Regulation in lieu of Law No.
Tahun 2023 tentang Penetapan Peraturan Pemerintah 2 of 2022 on Job Creation into Law;
Pengganti UU No. 2 Tahun 2022 tentang Cipta Kerja
menjadi Undang-Undang;
• UU No. 40 Tahun 2007 tentang Perseroan Terbatas • Law No. 40 of 2007 on Limited Liability Companies as
sebagaimana telah diubah sebagian dengan UU No. 11 partially amended by Law No. 11 of 2020 on Job Creation
Tahun 2020 tentang Cipta Kerja dan UU No. 6 Tahun and Law No. 6 of 2023 on the Stipulation of Government
2023 tentang Penetapan Peraturan Pemerintah Regulation in lieu of Law No. 2 of 2022 on Job Creation
Pengganti UU No. 2 Tahun 2022 tentang Cipta Kerja into Law;
menjadi Undang-Undang;
• UU No. 14 Tahun 2008 tentang Keterbukaan Informasi; dan • Law No. 14 of 2008 on Information Disclosure; and
• UU No. 4 Tahun 2023 tentang Pengembangan dan • Law No. 4 of 2023 on Financial Sector Development and
Penguatan Sektor Keuangan. Strengthening.
Peraturan Otoritas Jasa Keuangan (POJK) Financial Services Authority Regulation
(POJK)
• POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan • POJK No. 33/POJK.04/2014 concerning Directors and
Komisaris Emiten atau Perusahaan Publik; Board of Commissioners of Issuers or Public Companies;
• POJK No. 34/POJK.04/2014 tentang Komite Nominasi • POJK No. 34/POJK.04/2014 concerning the Nomination
dan Remunerasi Emiten atau Perusahaan Publik; and Remuneration Committee of Issuers or Public
Companies;
• POJK No. 35/POJK.04/2014 tentang Sekretaris • POJK No. 35/POJK.04/2014 concerning Corporate
Perusahaan Emiten atau Perusahaan Publik; Secretary of Issuers or Public Companies;
• POJK No. 8/POJK.04/2015 tentang Situs Web Emiten • POJK No. 8/POJK.04/2015 concerning Website of
atau Perusahaan Publik; Issuers or Public Companies;
• POJK No. 21/POJK.04/2015 tentang Penerapan • POJK No. 21/POJK.04/2015 on the Implementation of
Pedoman Tata Kelola Perusahaan Terbuka; Public Company Governance Guidelines;
• POJK No. 31/POJK.04/2015 tentang Keterbukaan • POJK No. 31/POJK.04/2015 concerning Disclosure
Atas Informasi atau Fakta Material oleh Emiten atau of Information or Material Facts by Issuers or Public
Perusahaan Publik; Companies;
• POJK No. 55/POJK.04/2015 tentang Pembentukan dan • POJK No. 55/POJK.04/2015 regarding the Establishment
Pedoman Kerja Komite Audit; and Work Guidelines of the Audit Committee;
• POJK No. 56/POJK.04/2015 tentang Pembentukan dan • POJK No. 56/POJK.04/2015 regarding the Establishment
Pedoman Penyusunan Piagam Unit Audit Internal; and Guidelines for the Preparation of an Internal Audit
Unit Charter;
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Memperkuat Kolaborasi Menghadirkan Solusi
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• POJK No. 4/POJK.03/2016 tentang Penilaian Tingkat • POJK No. 4/POJK.03/2016 concerning Health Level
Kesehatan Bank Umum; Assessment of Commercial Banks;
• POJK No. 18/POJK.03/2016 tentang Penerapan • POJK No. 18/POJK.03/2016 concerning the
Manajemen Risiko bagi Bank Umum; Implementation of Risk Management for Commercial
Banks;
• POJK No. 27/POJK.03/2016 tentang Penilaian • POJK No. 27/POJK.03/2016 concerning Capability
Kemampuan dan Kepatutan bagi Pihak Utama Lembaga and Appropriateness Assessment for Main Parties of
Jasa Keuangan; Financial Services Institutions;
• POJK No. 29/POJK.04/2016 tentang Laporan Tahunan • POJK No. 29/POJK.04/2016 concerning Annual Report
Emiten atau Perusahaan Publik; of Issuers or Public Companies;
• POJK No. 46/POJK.03/2017 tentang Pelaksanaan • POJK No. 46/POJK.03/2017 concerning Implementation
Fungsi Kepatuhan Bank Umum; of Compliance Function of Commercial Banks;
• POJK No. 1/POJK.03/2019 tentang Penerapan Fungsi • POJK No. 1/POJK.03/2019 concerning the
Audit Intern pada Bank Umum; Implementation of the Internal Audit Function in
Commercial Banks;
• POJK No. 37/POJK.03/2019 tentang Transparansi dan • POJK No. 37/POJK.03/2019 concerning Transparency
Publikasi Laporan Bank Umum Konvensional; and Publication of Conventional Commercial Bank
Reports;
• POJK No. 12/POJK.03/2021 tentang Bank Umum; • POJK No. 12/POJK.03/2021 concerning Commercial
Banks;
• POJK No. 31/POJK.04/2015 tentang Keterbukaan • POJK No. 31/POJK.04/2015 concerning Disclosure
atas Informasi atau Fakta Material oleh Emiten atau of Information or Material Facts by Issuers or Public
Perusahaan Publik; dan Companies; and
• POJK No. 17 Tahun 2023 tentang Penerapan Tata Kelola • POJK No. 17 of 2023 concerning the Implementation of
bagi Bank Umum. Governance for Commercial Banks;
Surat Edaran Otoritas Jasa Keuangan Financial Services Authority Circular Letter
(SEOJK) (SEOJK)
• SEOJK No. 32/POJK.04/2015 tanggal 17 November • SEOJK No. 32/POJK.04/2015 dated November 17, 2015
2015 tentang Tata Kelola Perusahaan Terbuka; regarding Public Company Governance;
• SEOJK No. 55/POJK.04/2015 tanggal 29 Desember • SEOJK No. 55/POJK.04/2015 dated December 29,
2015 tentang Pembentukan dan Pedoman Pelaksanaan 2015 regarding the Establishment and Implementation
Kerja Komite Audit; Guidelines for the Audit Committee;
• SEOJK No. 13/SEOJK.03/2017 tanggal 17 Maret 2017 • SEOJK No. 13/SEOJK.03/2017 dated March 17, 2017
tentang Penerapan Tata Kelola Bagi Bank Umum; dan regarding the Implementation of Governance for
Commercial Banks; and
• SEOJK No. 16/SEOJK.04/2021 tanggal 29 Juni 2021 • SEOJK No. 16/SEOJK.04/2021 dated June 29, 2021
tentang Bentuk dan Isi Laporan Tahunan Emiten atau concerning the Form and Content of Annual Reports of
Perusahaan Publik. Issuers or Public Companies.
Lain-lain Others
• Pedoman Umum Governansi Korporat Indonesia (PUGKI) • General Guidelines for Indonesian Corporate
dari Komite Nasional Kebijakan Governance (KNKG); dan Governance (PUGKI) from the National Committee on
Governance Policy (KNKG); and
• Anggaran Dasar Perusahaan yang tertuang dalam Akta • The Company's Articles of Association as stated in
Pernyataan Keputusan Rapat dan Perubahan Anggaran the Deed of Meeting Resolution and Amendment to
Dasar PT Bank Artha Graha Internasional Tbk No. 17 the Articles of Association of PT Bank Artha Graha
tanggal 17 Juli 2023. Internasional Tbk No. 17 dated July 17, 2023.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 191
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Tata Kelola Perusahaan
Corporate Governance
Prinsip Tata Kelola Perusahaan Principles of Corporate Governance
Prinsip-prinsip penerapan GCG yang dilakukan oleh The principles of GCG implementation carried out by Bank
Bank Artha Graha Internasional mengacu pada 5 prinsip Artha Graha Internasional refer to 5 basic principles namely
dasar yaitu transparansi, akuntabilitas, responsibilitas, transparency, accountability, responsibility, independence,
independensi, kewajaran dan kesetaraan. fairness, and equality.
Bank mengungkapkan informasi terkait kinerja, kondisi keuangan dan kegiatan pengelolaan
perusahaan secara tepat waktu, memadai, jelas, akurat, dan dapat dipertanggungjawabkan,
Transparansi serta mudah diakses oleh Pemangku Kepentingan sesuai dengan haknya.
Transparency The Bank discloses information related to performance, financial condition and company
management activities in a timely, adequate, clear, accurate, and accountable manner, and is
easily accessible to Stakeholders in accordance with their rights.
Bank memiliki kebijakan terkait tugas, tanggung jawab dan wewenang yang jelas dari setiap organ
dan karyawan yang diselaraskan dengan visi, misi, nilai-nilai perusahaan (corporate values), dan
strategi Bank. Guna memastikan berjalannya prinsip ini, Bank juga melaksanakan pengawasan
internal melalui sistem pengendalian internal yang efektif melalui 3 (tiga) tahapan pengendalian
Akuntabilitas (tahap pengendalian: lini pertama, lini kedua dan lini ketiga).
Accountability The Bank has policies related to clear duties, responsibilities and authorities of each organ and
employee that are aligned with the Bank's vision, mission, corporate values, and strategy. To
ensure the implementation of this principle, the Bank also implements internal supervision through
an effective internal control system through 3 (three) stages of control (control stage: first line,
second line and third line).
Bank memastikan bahwa seluruh organ tata kelola telah mengimplementasikan prinsip kehati-
hatian dengan tunduk dan patuh pada peraturan perundang-undangan dan ketentuan otoritas
yang berlaku. Selain itu, pemenuhan komitmen Bank ditunjukkan dengan kepedulian dalam
melaksanakan tugas dan tanggung jawab sosial terhadap masyarakat dan kelestarian lingkungan
Responsibilitas terutama di sekitar wilayah operasional.
Responsibility The Bank ensures that all governance organs have implemented the prudential principle by
complying with the prevailing laws and regulations and authority provisions. In addition, the
fulfillment of the Bank's commitment is shown by its concern in carrying out social duties and
responsibilities towards the community and environmental sustainability, especially around the
operational area.
Bank menjamin bahwa setiap organ tata kelola Perusahaan memegang teguh prinsip independensi
dengan menghindari terjadinya dominasi oleh pihak tertentu, tidak akan terpengaruh oleh
kepentingan manapun, serta menghindari benturan kepentingan dan tekanan yang dapat
Independensi memengaruhi pengambilan keputusan agar dapat diambil secara objektif dan profesional.
Independence The Bank ensures that each organ of corporate governance upholds the principle of
independence by avoiding domination by certain parties, will not be influenced by any interests,
and avoid conflicts of interest and pressure that can affect decision making so that it can be taken
objectively and professionally.
Bank senantiasa memberikan kesempatan yang sama bagi para Pemangku Kepentingan untuk
dapat memberikan masukan dan menyampaikan opini demi kemajuan Bank yang disesuaikan
juga dengan kapasitas masing-masing Pemangku Kepentingan. Selain itu, kesempatan yang
sama juga diberikan Bank kepada setiap karyawan dalam proses rekrutmen dan pengembangan
Kesetaraan dan
karier yang dilakukan secara adil dan setara serta membuka akses terhadap informasi sesuai
Kewajaran
prinsip keterbukaan.
Equality and
The Bank always provides equal opportunities for Stakeholders to be able to provide input and
Fairness
express opinions for the progress of the Bank which are also adjusted to the capacity of each
Stakeholder. In addition, the Bank also provides equal opportunities to each employee in the
recruitment and career development process which is carried out fairly and equally and opens
access to information in accordance with the principle of transparency.
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STRUKTUR TATA KELOLA
GOVERNANCE STRUCTURE
RUPS
GMS
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Komite Remunerasi dan
Komite Pemantau Risiko
Audit Committee Nominasi
Risk Monitoring
Remuneration and
Committee
Nomination Committee
Komite Kredit Komite ALCO Komite Manajemen Komite Pengarah Komite Human
Credit Committee Risiko Teknologi Informasi Capital
ALCO Committee
Information Human Capital
Risk Management
Technology Steering Committee
Committee Committee
Infrastruktur:
Infrastructure: Organ Utama
Main Organ
Peraturan Perusahaan, Kode Etik, Kebijakan, dan Prosedur
Company Regulations, Code of Conduct, Policies, and Procedures Organ Pendukung
Supporting Organ
Struktur tata kelola Bank Artha Graha Internasional Bank Artha Graha Internasional's governance structure
mengacu pada Undang-Undang Republik Indonesia No. refers to the Law of the Republic of Indonesia No. 40 of
40 tahun 2007 tentang Perseroan Terbatas dan Peraturan 2007 on Limited Liability Companies and the Financial
Otoritas Jasa Keuangan tentang Penerapan Tata Kelola Services Authority Regulation on the Implementation of
bagi Bank Umum, serta Anggaran Dasar Bank. Governance for Commercial Banks, as well as the Bank's
Articles of Association.
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Tata Kelola Perusahaan
Corporate Governance
Secara garis besar, berikut adalah peran organ utama di Generally, the roles of the main organs in Bank Artha Graha
dalam struktur GCG Bank Artha Graha Internasional: Internasional's GCG structure are as follows:
1. RUPS adalah organ yang mempunyai wewenang yang 1. GMS is an organ that has authority that cannot be given
tidak dapat diberikan kepada Direksi atau Dewan to the Board of Directors or the Board of Commissioners
Komisaris dalam batas yang ditentukan dalam Undang- within the limits specified in the Law and/or the Articles
Undang dan/atau Anggaran Dasar; of Association;
2. Dewan Komisaris adalah organ yang bertugas 2. The Board of Commissioners is the organ in charge
melakukan pengawasan secara umum dan/atau khusus of conducting general and/or special supervision
sesuai dengan Anggaran Dasar serta memberi nasihat in accordance with the Articles of Association and
kepada Direksi; dan advising the Board of Directors; and
3. Direksi adalah organ yang berwenang dan bertanggung 3. The Board of Directors is the organ authorized and
jawab penuh atas pengurusan Perseroan untuk fully responsible for the management of the Company
kepentingan Perseroan, sesuai dengan maksud dan for the interests of the Company, in accordance with
tujuan Perseroan serta mewakili Perseroan, sesuai the purposes and objectives of the Company and
dengan ketentuan Anggaran Dasar. representing the Company, in accordance with the
provisions of the Articles of Association.
Sistem kepengurusan Bank menganut model 2 (dua) badan The Bank's management system adheres to the two tier
atau two tier system, yaitu Dewan Komisaris dan Direksi system, namely the Board of Commissioners and the Board
dengan kewenangan dan tanggung jawab yang jelas sesuai of Directors with clear authorities and responsibilities in
fungsinya masing-masing sebagaimana diamanatkan dalam accordance with their respective functions as mandated in
peraturan dan perundang-undangan serta Anggaran Dasar. the laws and regulations and the Articles of Association.
Selain keberadaan organ utama, Bank Artha Graha In addition to the main organs, Bank Artha Graha
Internasional juga memiliki organ-organ pendukung yang Internasional also has supporting organs under the Board
berada di bawah Dewan Komisaris dan Direksi, antara lain: of Commissioners and Board of Directors, including:
1. Organ Pendukung Dewan Komisaris 1. Supporting Organ of the Board of Commissioners
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.
2. Organ Pendukung Direksi 2. Supporting Organ of the Board of Directors
a. Komite Kredit; a. Credit Committee;
b. Komite ALCO; b. ALCO Committee;
c. Komite Manajemen Risiko; c. Risk Management Committee;
d. Komite Pengarah Teknologi Informasi; dan d. Information Technology Steering Committee; and
e. Komite Human Capital. e. Human Capital Committee.
Proses Tata Kelola Governance Process
Proses tata kelola merupakan proses penerapan prinsip The governance process is a process of applying the
tata kelola yang didukung oleh kecukupan struktur dan principles of governance supported by the adequacy
infrastruktur tata kelola perusahaan, sehingga dapat of corporate governance structures and infrastructure,
memberikan hasil tata kelola yang sesuai dengan harapan so as to provide governance results in accordance with
pemangku kepentingan. Bank senantiasa memastikan stakeholder expectations. The Bank always ensures that
penerapan GCG dapat berjalan sesuai dengan peraturan GCG implementation can run in accordance with laws and
perundang-undangan dan Best Practice dengan regulations and best practices by enforcing several policies
memberlakukan beberapa kebijakan (soft structure) yang (soft structure) related to GCG implementation, namely:
berkaitan dengan penerapan GCG, yaitu:
1. Pedoman Kerja Dewan Komisaris dan Direksi; 1. Guidelines for the Board of Commissioners and
Directors;
2. Pedoman Kerja Komite; 2. Committee Guidelines;
3. Kode Etik; 3. Code of Ethics;
4. Kebijakan Manajemen Risiko; dan 4. Risk Management Policy; and
5. Piagam Audit. 5. Audit Charter.
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Bank Artha Graha Internasional melaksanakan mekanisme Bank Artha Graha Internasional implements the GCG
GCG dalam sebuah tatanan untuk mengintegrasikan seluruh mechanism in order to integrate all GCG organs that have
organ GCG yang memiliki tanggung jawab yang berbeda- different responsibilities. The governance mechanism
beda. Mekanisme tata kelola yang diterapkan di Bank Artha implemented in Bank Artha Graha Internasional is described
Graha Internasional digambarkan sebagai berikut: as follows:
Menetapkan fungsi Menetapkan strategi dan
pengendalian yang efektif sasaran Bank
Determining effective Determining Bank’s strategies
management function and targets
Alokasi wewenang, tugas dan Melakukan pemilihan dan
tanggung jawab organ Bank yang pengawasan human capital
Melindungi kepentingan efektif yang efektif
Nasabah, serta memenuhi
Effective allocation of authority, Effective human capital
kepentingan Pemegang Saham
dan Pemangku Kepentingan
duties, and responsibilities of the selection and monitoring
lainnya Bank’s organs
Protecting customer’s needs,
and fulfilling interests of Melakukan pengelolaan Bank
Shareholders and other yang profesional
Stakeholders Managing Bank
professionally
Memadukan budaya, kegiatan, usaha, dan perilaku menjalankan kegiatan usaha yang aman dan sehat, dengan
integritas dan patuh terhadap peraturan perundang-undangan
Combining culture, activity, effort, and behavior to conduct business activities that are safe and healthy, with integrity
and compliance with the laws and regulations
RAPAT UMUM PEMEGANG SAHAM
GENERAL MEETING OF SHAREHOLDERS
Rapat Umum Pemegang Saham (RUPS) merupakan organ The General Meeting of Shareholders (GMS) is the highest
tertinggi dalam struktur Tata Kelola Perusahaan Bank Artha organ that has rights and authorities that are not owned by the
Graha Internasional, yang memiliki hak dan kewenangan Board of Directors and the Board of Commissioners within
yang tidak dimiliki oleh Dewan Komisaris dan Direksi the limits specified in the provisions of laws and regulations
dalam batasan yang ditentukan oleh ketentuan peraturan and the Company's Articles of Association. The GMS is also
perundang-undangan dan Anggaran Dasar Perseroan. a communication medium between Shareholders and the
RUPS juga menjadi media komunikasi antara Pemegang Board of Commissioners and Directors through a forum to
Saham dengan Dewan Komisaris dan Direksi melalui submit accountability reports for the implementation of the
forum untuk menyampaikan laporan pertanggungjawaban Bank's duties and performance results to Shareholders.
atas pelaksanaan tugas serta hasil kinerja Bank kepada
Pemegang Saham.
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Tata Kelola Perusahaan
Corporate Governance
Dasar Hukum Legal Basis
Dalam menyelenggarakan RUPS, Bank mengacu pada In organizing the GMS, the Bank refers to various rules and
berbagai peraturan dan ketentuan antara lain: regulations, among others:
1. Undang-Undang No. 40 tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 on Limited Liability Companies;
Terbatas;
2. Peraturan OJK No. 15/POJK.04/2020 tentang Rencana 2. OJK Regulation No. 15/POJK.04/2020 concerning
dan penyelenggaraan Rapat Umum Pemegang Saham Planning and organizing the General Meeting of
Perusahaan Terbuka; Shareholders of Public Companies;
3. Peraturan OJK No. 16/POJK.04/2020 tentang 3. OJK Regulation No. 16/POJK.04/2020 concerning
Pelaksanaan Rapat Umum Pemegang Saham the Implementation of Electronic General Meeting of
Perusahaan Terbuka Secara Elektronik; dan Shareholders of Public Companies; and
4. Akta Pernyataan Keputusan Rapat Perubahan 4. Deed of Meeting Resolution and Amendment to Articles
Anggaran Dasar No. 17 Tahun 2023 tanggal 17 Juli 2023 of Association No. 17 of 2023 dated 17 July 2023
tentang Perubahan Anggaran Dasar Bank Artha Graha concerning Amendment to the Articles of Association of
Internasional. Bank Artha Graha Internasional.
Jenis RUPS Type of GMS
Dalam pelaksanaannya, RUPS terdiri dari RUPS Tahunan In its implementation, the GMS consists of the Annual GMS
dan RUPS Luar Biasa. and Extraordinary GMS.
1. RUPS Tahunan 1. Annual GMS
RUPS ini dilaksanakan paling lambat 6 (enam) bulan This GMS is held at the latest 6 (six) months after the
setelah berakhirnya tahun buku. Agenda utama RUPS end of the financial year. The main agenda of the AGM
Tahunan terdiri dari pengajuan Laporan Keuangan consists of the submission of Financial Statements and
dan Laporan Tahunan dari Direksi untuk disahkan dan Annual Reports from the Board of Directors to be ratified
disetujui oleh Pemegang Saham, melakukan penunjukan and approved by the Shareholders, appointing a Public
Kantor Akuntan Publik untuk tahun depan, memutuskan Accountant Firm for the next year, deciding on the use
penggunaan laba, penetapan gaji dan tunjangan of profit, determining salaries and benefits of members of
anggota Direksi serta gaji atau honorarium dan the Board of Directors as well as salaries or honorarium
tunjangan anggota Dewan Komisaris, mengangkat atau and benefits of members of the Board of Commissioners,
memberhentikan anggota Direksi atau anggota Dewan appointing or dismissing members of the Board of
Komisaris dan memutuskan hal-hal lain yang diperlukan. Directors or members of the Board of Commissioners
and deciding on other necessary matters.
2. RUPS Luar Biasa 2. Extraordinary GMS
Pelaksanaan RUPS Luar Biasa dapat diselenggarakan The Extraordinary GMS can be conducted at any time
kapan saja sesuai keperluan Perseroan oleh Direksi according to the needs of the Company by the Board of
ataupun Dewan Komisaris, atas permintaan dari Directors or the Board of Commissioners, at the request
Pemegang Saham. of the Shareholders.
Tata Cara Penyelenggaraan RUPS Procedures for Organizing GMS
Prosedur penyelenggaraan RUPS Tahunan dan RUPS Luar The procedures for organizing the Annual GMS and
Biasa adalah sebagai berikut: Extraordinary GMS are as follows:
1. Penyampaian rencana penyelenggaraan RUPS kepada 1. Submission of the plan to hold the GMS to the Financial
Otoritas Jasa Keuangan dilakukan selambat-lambatnya Services Authority shall be made no later than 5 (five)
5 (lima) hari kerja sebelum pengumuman RUPS; business days prior to the announcement of the GMS;
2. Pengumuman RUPS kepada para Pemegang Saham 2. Announcement of GMS to the Shareholders at the
paling lambat 14 (empat belas) hari sebelum pemanggilan latest 14 (fourteen) days prior to the invitation of GMS,
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RUPS, tidak termasuk tanggal pengumuman dan excluding the date of announcement and invitation of
pemanggilan RUPS; GMS;
3. Pemanggilan RUPS paling lambat 21 (dua puluh satu) hari 3. Invitation to the GMS shall be no later than 21 (twenty-
sebelum tanggal RUPS dengan tidak memperhitungkan one) days prior to the date of the GMS without taking into
tanggal pemanggilan dan pelaksanaan RUPS; account the date of the invitation and the implementation
of the GMS;
4. Penyampaian bukti pengumuman dan pemanggilan 4. Submission of proof of announcement and invitation
RUPS kepada Otoritas Jasa Keuangan paling lambat of the GMS to the Financial Services Authority no later
2 (dua) hari kerja setelah penerbitan pengumuman dan than 2 (two) business days after the issuance of the
pemanggilan; dan announcement and invitation; and
5. Kewajiban melakukan pengumuman, pemanggilan, ralat 5. The obligation to make announcement, invitation,
pemanggilan, pemanggilan ulang, dan pengumuman rectification of invitation, re-invitation, and announcement
ringkasan risalah RUPS sebagaimana dimaksud dalam of summary of minutes of GMS as referred to in this
Peraturan Otoritas Jasa Keuangan ini, bagi Perusahaan Financial Services Authority Regulation, for Public
Terbuka yang sahamnya tercatat pada bursa efek wajib Companies whose shares are listed on the stock
dilakukan melalui paling sedikit: exchange shall be at least carried out through:
• situs web penyedia e-RUPS; • e-GMS provider website;
• situs web bursa efek; dan • stock exchange website; and
• situs web Perusahaan Terbuka. • website of the Public Listed Company.
Penyajian informasi terkait RUPS disajikan dalam Bahasa Presentation of information related to GMS is presented
Indonesia dan bahasa asing, dengan ketentuan bahasa in Bahasa Indonesia and foreign languages, provided that
asing yang digunakan paling sedikit Bahasa Inggris dan the foreign language used is at least English and contains
memuat informasi yang sama sebagaimana pengumuman the same information as the announcement using Bahasa
yang menggunakan Bahasa Indonesia. Indonesia.
Sistem Penyelenggaraan Rapat Meeting Organization System
Penyelenggaraan RUPS secara elektronik atau The electronic GMS or e-GMS is an electronic system or
e-RUPS merupakan sistem atau sarana elektronik yang facility used to support the GMS. The implementation of this
digunakan untuk mendukung penyelenggaraan RUPS. GMS is expected to improve good governance practices
Melalui penyelenggaraan RUPS ini diharapkan mampu for Bank Artha Graha Internasional so that it can further
meningkatkan praktik tata kelola yang baik bagi Bank Artha increase Shareholders' trust in the Bank, and ultimately
Graha Internasional sehingga dapat semakin meningkatkan have a positive impact on sustainability of the Bank.
kepercayaan Pemegang Saham terhadap Bank, dan
pada akhirnya membawa dampak positif terhadap
keberlangsungan Bank.
Pelaksanaan RUPS Tahun 2023 Implementation of GMS in 2023
Perseroan menyelenggarakan RUPS Tahunan (RUPST) dan The Company held an Annual GMS (AGMS) and
RUPS Luar Biasa (RUPSLB) pada hari Selasa, 27 Juni 2023, Extraordinary GMS (EGMS) on Tuesday, June 27, 2023,
pukul 10.18-10.57 WIB bertempat di Flores A Room, Lobby at 10.18-10.57 WIB at Flores A Room, Lobby of Borobudur
Level Hotel Borobudur Jakarta Jl. Lapangan Banteng Hotel Jakarta Jl. Lapangan Banteng Selatan Number 01,
Selatan No. 01, Jakarta Pusat 10710. Central Jakarta 10710.
Mata Acara Rapat Meeting Agenda
Agenda RUPST adalah sebagai berikut: The AGMS agenda is as follows:
1. Persetujuan Laporan Tahunan, termasuk pengesahan 1. Approval of the Annual Report, including the ratification of
Laporan Keuangan dan Laporan Tugas Pengawasan the Financial Statements and the Board of Commissioners
Dewan Komisaris Perseroan Tahun Buku 2022; Oversight Report of the Financial Year 2022;
2. Penetapan penggunaan Laba Bersih Perseroan Tahun 2. Determination of the use of the Company's Net Profit for
Buku 2022; Financial Year 2022;
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Tata Kelola Perusahaan
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3. Penunjukan Kantor Akuntan Publik Tahun Buku 2023; 3. Appointment of Public Accountant Firm for Financial
Year 2023;
4. Penetapan gaji dan tunjangan anggota Direksi serta 4. Determination of salaries and benefits of members of
gaji atau honorarium dan tunjangan anggota Dewan the Board of Directors and salaries or honorarium and
Komisaris; dan benefits of members of the Board of Commissioners;
and
5. Perubahan Susunan Kepengurusan Perseroan. 5. Changes in the Company's Management Structure.
Agenda RUPSLB adalah sebagai berikut: The agenda of the EGMS is as follows:
1. Persetujuan Perubahan Anggaran Dasar Perseroan. 1. Approval of Amendments to the Company's Articles of
Association.
Dewan Komisaris dan Direksi Perseroan yang Board of Commissioners and Directors who
Hadir dalam Rapat Attended the Meeting
Dewan Komisaris: Board of Commissioners:
Komisaris Independen : Bapak Nicolaus Eko Riwayanto Independent Commissioner : Mr. Nicolaus Eko Riwayanto
Komisaris Independen : Ibu Elizawatie Simon Independent Commissioner : Mrs. Elizawatie Simon
Direksi: Board of Directors:
Direktur Utama : Bapak Andy Kasih President Director : Mr. Andy Kasih
Wakil Direktur Utama : Ibu Christina Harapan Vice President Director : Mrs. Christina Harapan
Direktur Kepatuhan/ Compliance Director/
Direktur Independen : Bapak Anas Latief Independent Director : Mr. Anas Latief
Direktur : Bapak Indra S. Budianto Director : Mr. Indra S. Budianto
Direktur : Bapak Indrastomo Nugroho Director : Mr. Indrastomo Nugroho
Direktur : Bapak Andy Dharma Director : Mr. Andy Dharma
Pimpinan Rapat Meeting Chairperson
Rapat dipimpin oleh Ibu Elizawatie Simon, selaku Komisaris The meeting was chaired by Mrs. Elizawatie Simon as
Independen Perseroan berdasarkan Keputusan Dewan Independent Commissioner of the Company based on the
Komisaris No. 001/BAGI-KOM/VI/2023 tanggal 23 Juni Decision of the Board of Commissioners No. 001/BAGI-
2023. KOM/VI/2023 dated June 23, 2023.
Kehadiran Pemegang Saham Shareholder Attendance
Rapat telah dihadiri oleh para pemegang saham dan kuasa The Meeting was attended by shareholders and their
pemegang saham yang sah, berdasarkan Daftar Pemegang authorized proxies, based on the Shareholders Register
Saham yang dikeluarkan oleh PT Raya Saham Registra selaku issued by PT Raya Saham Registra as the Company's
Biro Administrasi Efek Perseroan adalah sebagai berikut: Securities Administration Bureau, as follows:
1. RUPST: 17.786.405.952 saham, atau mewakili 87,95% 1. AGMS: 17,786,405,952 shares, representing 87.95% of
dari 20.223.412.907 saham; 20,223,412,907 shares;
2. RUPSLB: 17.771.857.952 saham, atau mewakili 87,88% 2. EGMS: 17,771,857,952 shares, representing 87.88% of
dari 20.223.412.907 saham. 20,223,412,907 shares.
Pengajuan Pertanyaan dan/atau Pendapat Submission of Questions and/or Opinions
Pemegang saham dan kuasa pemegang saham diberi Shareholders and shareholders' proxies were given the
kesempatan untuk mengajukan pertanyaan dan/atau opportunity to raise questions and/or opinions for each
pendapat untuk tiap mata acara Rapat, namun tidak ada agenda item, but no shareholders and shareholders' proxies
pemegang saham dan kuasa pemegang saham yang raised questions and/or opinions.
mengajukan pertanyaan dan/atau pendapat.
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Mekanisme Pengambilan Keputusan Decision-making Mechanism
Pengambilan keputusan seluruh mata acara Rapat Decision-making on all Meeting agenda items is carried
dilakukan berdasarkan musyawarah untuk mufakat, dalam out based on deliberation for consensus, in the event that
hal musyawarah untuk mufakat tidak tercapai, pengambilan deliberation for consensus is not reached, decision-making
keputusan dilakukan dengan pemungutan suara. is carried out by voting.
Keputusan Rapat Meeting Resolutions
RUPS Tahunan Annual GMS
Mata Acara 1 Meeting Agenda 1
Persetujuan Laporan Tahunan, termasuk pengesahan Approval of the Annual Report, including the ratification of
Laporan Keuangan dan Laporan Tugas Pengawasan the Financial Statements and the Board of Commissioners
Dewan Komisaris Perseroan tahun buku 2022. Supervisory Report for financial year 2022.
Perhitungan Suara
Vote Count
Setuju Tidak Setuju Abstain Total Setuju
Agree Disagree Abstain Total Agree
17.786.405.952 saham | shares Nihil Nihil 17.786.405.952 saham | shares
(100,00%) Nil Nil (100,00%)
Keputusan Resolutions
1. Menerima baik dan menyetujui Laporan Tahunan 1. Accepted and approved the Annual Report of the Board
Direksi Perseroan untuk Tahun Buku 2022, of Directors for the Financial Year 2022, including the
termasuk didalamnya Laporan Kegiatan Perseroan Company's Activity Report and the Board of Commissioners'
dan Laporan Tugas Pengawasan Dewan Komisaris Supervisory Report for the Financial Year 2022;
Perseroan untuk Tahun Buku 2022; 2. Received and ratified the Company's Financial Statements
2. Menerima dan mengesahkan Laporan Keuangan for the Financial Year 2022 audited by Public Accounting
Perseroan untuk Tahun Buku 2022 yang telah Firm Kanaka Puradiredja, Suhartono with its report Number
diaudit oleh Kantor Akuntan Publik Kanaka Ref: 00034/3.0409/AU.1/07/0524-2/1/III/2023, dated March
Puradiredja, Suhartono dengan laporannya Nomor 29, 2023 with "Present Fairly Opinion".
Ref :00034/3.0409/AU.1/07/0524-2/1/III/2023,
tanggal 29 Maret 2023 dengan Opini menyajikan
secara Wajar.
Mata Acara 2 Meeting Agenda 2
Penetapan penggunaan Laba Bersih Perseroan Tahun Determination of the Use of the Company's Net Profit for
Buku 2022 the Financial Year 2022
Perhitungan Suara
Vote Count
Setuju Tidak Setuju Abstain Total Setuju
Agree Disagree Abstain Total Agree
17.778.549.386 saham | shares 7.856.566 saham | shares Nihil 17.778.549.386 saham | shares
(99,95%) (0,05%) Nil (99,95%)
Keputusan Resolution
Menyetujui tidak ada pembagian dividen untuk Tahun Buku Approved that there would be no dividend distribution for
yang berakhir pada Tanggal 31 Desember 2022 dan seluruh the Financial Year ended December 31, 2022 and that the
laba bersih tersebut dipergunakan untuk memperkuat entire net profit would be used to strengthen the Company's
struktur permodalan dan ekspansi usaha Perseroan. capital structure and business expansion.
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Tata Kelola Perusahaan
Corporate Governance
Meeting Agenda 3
Mata Acara 3
Appointment of Public Accountant Firm for Financial Year
Penunjukan Kantor Akuntan Publik Tahun Buku 2023
2023
Perhitungan Suara
Vote Count
Setuju Tidak Setuju Abstain Total Setuju
Agree Disagree Abstain Total Agree
17.786.405.952 saham | shares Nihil Nihil 17.786.405.952 saham | shares
(100,00%) Nil Nil (100,00%)
Keputusan Resolution
Menyetujui memberikan kuasa dan/atau mendelegasikan Approved to authorize and/or delegate authority to the
wewenang kepada Dewan Komisaris Perseroan Board of Commissioners of the Company based on the
berdasarkan rekomendasi Komite Audit untuk : recommendation of the Audit Committee to perform the
following:
1. Menunjuk kembali Kantor Akuntan Publik Kanaka 1. Re-appointed Public Accounting Firm Kanaka
Puradiredja, Suhartono untuk melakukan audit atas Puradiredja, Suhartono to audit the Company's books
buku-buku Perseroan Tahun Buku yang berakhir for the Financial Year ending on December 31, 2023
pada Tanggal 31 Desember 2023 (dua ribu dua puluh (two thousand twenty-three), and/or a substitute Public
tiga), dan/atau Kantor Akuntan Publik Pengganti yang Accounting Firm that is registered with the Financial
telah terdaftar pada Otoritas Jasa Keuangan (OJK), Services Authority (OJK), in accordance with the
sesuai dengan kriteria POJK Nomor 13/POJK.03/2017 criteria of POJK Number 13/POJK.03/2017 concerning
tentang Penggunaan Jasa Akuntan Publik dan Kantor the Use of Public Accountant Services and Public
Akuntan Publik dalam Kegiatan Jasa Keuangan, dan Accounting Firms in Financial Services Activities, and
Bank Indonesia serta memiliki reputasi, jika Kantor Bank Indonesia and has a reputation, if the appointed
Akuntan Publik yang ditunjuk tersebut tidak dapat Public Accounting Firm cannot complete the provision of
menyelesaikan pemberian jasa audit atas informasi audit services for annual historical financial information
keuangan historis tahunan pada Periode Penugasan during the Professional Assignment Period;
Profesional;
2. Menetapkan honorarium dan persyaratan-persyaratan 2. Determined the honorarium and other requirements
lain sehubungan dengan Penunjukan Akuntan Publik in connection with the appointment of the Public
dan/atau Kantor Akuntan Publik tersebut. Accountant and/or Public Accounting Firm.
Mata Acara 4 Meeting Agenda 4
Penetapan gaji dan tunjangan anggota Direksi serta gaji Determination of salaries and benefits of Board of
atau honorarium dan tunjangan anggota Dewan Komisaris. Directors, and salaries or honorarium and benefits of Board
of Commissioners.
Perhitungan Suara
Vote Count
Setuju Tidak Setuju Abstain Total Setuju
Agree Disagree Abstain Total Agree
17.786.405.952 saham | shares Nihil Nihil 17.786.405.952 saham | shares
(100,00%) Nil Nil (100,00%)
Keputusan Resolution
Menyetujui tidak adanya kenaikan gaji dan tunjangan Approved no increase in salaries and benefits for members
anggota Direksi dan tunjangan anggota Dewan Komisaris. of the Board of Directors and benefits for members of the
Board of Commissioners.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Mata Acara 5 Meeting Agenda 5
Perubahan Susunan Kepengurusan Perseroan Changes in the Composition of the Company's Management
Perhitungan Suara
Vote Count
Setuju Tidak Setuju Abstain Total Setuju
Agree Disagree Abstain Total Agree
17.772.259.052 saham | shares 14.146.900 saham | shares Nihil 17.772.259.052 saham | shares
(99,92%) (0,08%) Nil (99,92%)
Keputusan Resolution
1. Memberhentikan dengan hormat Bapak Nicolaus Eko 1. Honorably dismissed Mr. Nicolaus Eko Riwayanto as
Riwayanto selaku Komisaris Independen dan Bapak Independent Commissioner and Mr. Andy Dharma as
Andy Dharma selaku Direktur Perseroan, yang berlaku Director of the Company, effective as of the closing
efektif terhitung sejak ditutupnya Rapat ini dengan of this Meeting with gratitude for their performance
mengucapkan terima kasih atas kinerja dan jasa- and services during their tenure as Independent
jasanya selama menjabat selaku Komisaris Independen Commissioner and Director of the Company.
dan Direktur Perseroan.
2. Memberhentikan dengan hormat Bapak Anas Latief 2. Honorably dismissed Mr. Anas Latief as Compliance
selaku Direktur Kepatuhan/Direktur Independen Director/Independent Director of the Company,
Perseroan, terhitung sejak efektifnya pengangkatan effective as of the appointment of Mr. Indrastomo
Bapak Indrastomo Nugroho selaku penggantinya Nugroho as his successor to be named, with gratitude
yang akan disebut, dengan mengucapkan terima kasih for his performance and services during his tenure
atas kinerja dan jasa-jasanya selama menjabat selaku as Compliance Director/Independent Director of the
Direktur Kepatuhan/Direktur Independen Perseroan. Company.
3. Mengangkat Bapak Indrastomo Nugroho 3. Appointed Mr. Indrastomo Nugroho as Compliance
selaku Direktur Kepatuhan/Direktur Independen Director/Independent Director replacing Mr. Anas
menggantikan Bapak Anas Latief, berlaku efektif sejak Latief, effective since he obtained approval (Fit and
yang bersangkutan memperoleh persetujuan (Fit and Proper) from the Financial Services Authority (OJK).
Proper) dari Otoritas Jasa Keuangan (OJK).
4. Memberhentikan Bapak Indrastomo Nugroho selaku 4. Honorably dismissed Mr. Indrastomo Nugroho as
Direktur Perseroan berlaku efektif sejak yang Director of the Company, effective since he obtained
bersangkutan memperoleh persetujuan (Fit and approval (Fit and Proper) from OJK as Compliance
Proper) dari OJK selaku Direktur Kepatuhan/Direktur Director/Independent Director.
Independen.
5. Mengangkat kembali anggota Dewan Komisaris dan 5. Reappointed members of the Board of Commissioners
anggota Direksi Perseroan yaitu: and Board of Directors of the Company, namely:
Dewan Komisaris Board of Commissioners
1. Bapak Kiki Syahnakri, selaku Komisaris Utama/ 1. Mr. Kiki Syahnakri, as President Commissioner/
Komisaris Independen; Independent Commissioner;
2. Bapak Tomy Winata, selaku Wakil Komisaris Utama; 2. Mr. Tomy Winata, as Vice President Commissioner;
3. Bapak Sugianto Kusuma, selaku Wakil Komisaris 3. Mr. Sugianto Kusuma, as Vice President
Utama. Commissioner.
Direksi Directors
1. Bapak Andy Kasih, selaku Direktur Utama; 1. Mr. Andy Kasih, as President Director;
2. Bapak Indra S. Budianto, selaku Direktur. 2. Mr. Indra S. Budianto, as Director.
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Tata Kelola Perusahaan
Corporate Governance
6. Mengangkat anggota Dewan Komisaris dan anggota 6. Appointed members of the Board of Commissioners
Direksi Perseroan yaitu: and Board of Directors of the Company, namely:
Dewan Komisaris Board of Commissioners
Ibu Pesta Uli Sitanggang, selaku Komisaris Independen; Mrs. Pesta Uli Sitanggang, as Independent Commissioner;
*Berlaku efektif sejak memperoleh persetujuan (Fit and Proper) *Effective since obtaining approval (Fit and Proper)
Direksi Directors
Bapak Handoyo Soedirdja, selaku Direktur Mr. Handoyo Soedirdja, as Director
*Berlaku efektif sejak memperoleh persetujuan (Fit and Proper) *Effective since obtaining approval (Fit and Proper).
Sehingga susunan anggota Dewan Komisaris dan Accordingly, the composition of the members of the
anggota Direksi Perseroan menjadi sebagai berikut: Board of Commissioners and members of the Board of
Directors of the Company becomes as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen : Bapak Kiki Syahnakri Independent Commissioner : Mr. Kiki Syahnakri
Wakil Komisaris Utama : Bapak Tomy Winata Vice President Commissioner : Mr. Tomy Winata
Wakil Komisaris Utama : Bapak Sugianto Kusuma Vice President Commissioner : Mr. Sugianto Kusuma
Komisaris Independen : Ibu Elizawatie Simon Independent Commissioner : Mrs. Elizawatie Simon
Komisaris Independen : Ibu Pesta Uli Sitanggang*) Independent Commissioner : Mrs. Pesta Uli
*Efektif setelah diperolehnya persetujuan Fit and Proper Test Sitanggang*)
*Effective upon approval of Fit and Proper Test.
Direksi Directions
Direktur Utama : Bapak Andy Kasih President Director : Mr. Andy Kasih
Wakil Direktur Utama : Ibu Christina Harapan Vice President Director : Mrs. Christina Harapan
Direktur Kepatuhan/ Compliance Director/
Direktur Independen : Bapak Indrastomo Nugroho*) Independent Director : Mr. Indrastomo Nugroho*)
Direktur : Bapak Indra S. Budianto Director : Mr. Indra S. Budianto
Direktur : Bapak Handoyo Soedirdja*) Director : Mr. Handoyo Soedirdja*)
*Efektif setelah diperolehnya persetujuan Fit and Proper Test *Effective upon approval of Fit and Proper Test.
7. Memberikan kuasa dan wewenang kepada Direksi 7. Granted power and authority to the Board of Directors
Perseroan, dengan hak substitusi, untuk menyatakan/ of the Company, with the right of substitution, to state/
menuangkan keputusan tentang susunan anggota pour the resolution on the composition of the members
Dewan Komisaris dan Direksi tersebut di atas dalam of the Board of Commissioners and the Board of
akta yang dibuat dihadapan Notaris, termasuk Directors mentioned above in a deed made before
menuangkan susunan Dewan Komisaris dan Direksi a Notary, including to state the composition of the
terkait keputusan tersebut, dan memberitahukan Board of Commissioners and the Board of Directors
perubahan data Perseroan kepada Menteri Hukum related to the resolution, and to notify the changes in
dan Hak Asasi Manusia Republik Indonesia, serta the Company's data to the Minister of Law and Human
melakukan semua dan setiap tindakan yang diperlukan Rights of the Republic of Indonesia, and to take all and
sehubungan dengan keputusan tersebut sesuai dengan any necessary actions in connection with the resolution
peraturan perundangan yang berlaku. in accordance with the prevailing laws and regulations.
8. Berdasarkan Pasal 26 ayat (1) POJK 55/2016 yang 8. Based on Article 26 paragraph (1) POJK 55/2016
menyatakan bahwa Komisaris Independen yang telah which states that Independent Commissioners
menjabat selama 2 (dua) periode masa jabatan berturut who have served for 2 (two) consecutive terms
turut dapat diangkat kembali pada periode selanjutnya of office may be reappointed for the next Period
sebagai Komisaris Independen sepanjang Komisaris as Independent Commissioners as long as the
Independen tersebut menyatakan dalam RUPS Independent Commissioner declares in the GMS
mengenai Independensinya, maka dengan itu Bapak regarding his Independence, therefore Mr. Kiki
Kiki Syahnakri selaku Komisaris Utama/Komisaris Syahnakri as President Commissioner / Independent
Independen telah menyatakan Independensinya Commissioner declared his Independence as stated
yang tertuang dalam Surat Pernyataan Independensi in the Independence Statement Letter dated June 23,
tertanggal 23 Juni 2023. 2023.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
RUPS Luar Biasa Extraordinary GMS
Mata Acara 1 Meeting Agenda 1
Persetujuan Perubahan Anggaran Dasar Perseroan. Approval of Amendments to the Company's Articles of
Association.
Perhitungan Suara
Vote Count
Setuju Tidak Setuju Abstain Total Setuju
Agree Disagree Abstain Total Agree
17.771.857.952 saham | shares Nihil Nihil 17.771.857.952 saham | shares
(100,00%) Nil Nil (100,00%)
Keputusan Resolution
1. Menyetujui mengubah Pasal 26 Anggaran Dasar 1. Approved the amendment to Article 26 of the Company's
Perseroan Tahun 2020 dalam rangka penyesuaian dan 2020 Articles of Association in order to adjust and fulfill
pemenuhan Peraturan Otoritas Jasa Keuangan (POJK) the Financial Services Authority Regulation (POJK) No.
No. 14/POJK.04/2022 tentang Penyampaian Laporan 14/POJK.04/2022 concerning Submission of Periodic
Keuangan Berkala Emiten atau Perusahaan Publik. Financial Statements of Issuers or Public Companies.
2. Menyetujui mengubah dan menyusun kembali seluruh 2. Approved the amendment and rearrangement to all
pasal pasal dalam Anggaran Dasar Perseroan dari pasal
articles in the Company's Articles of Association from
pertama sampai dengan pasal terakhir, dalam rangka the first article to the last article, in order to adjust and
penyesuaian dan pemenuhan ketentuan POJK No. 31/ fulfill the provisions of POJK No. 31/POJK.04/2015
POJK.04/2015 tentang Keterbukaan Atas Informasi concerning Disclosure of Information or Material Facts
atau Fakta Material oleh Emiten atau Perusahaan Publik.
by Issuers or Public Companies.
3. Menyetujui mengubah Pasal 3 Anggaran Dasar 3. Approved the amendment to Article 3 of the Company's
Perseroan Tahun 2020 dalam rangka penyesuaian dan 2020 Articles of Association in order to adjust and fulfill
pemenuhan ketentuan Peraturan Kepala Badan Pusat the provisions of the Head of the Central Statistics
Statistik No 2 tahun 2020 tentang Klasifikasi Baku Agency Regulation No. 2 of 2020 concerning the
Lapangan Usaha Indonesia dengan nomor KBLI: Indonesian Standard Business Field Classification with
KBLI number:
a. KBLI 64121 tentang Bank Umum Konvensional a. KBLI 64121 on Conventional Commercial Banks
b. KBLI 64123 tentang Unit Usaha Syariah Bank Umum b. KBLI 64123 on Sharia Business Unit of Commercial
Bank
4. Memberi kuasa kepada Direksi Perseroan untuk 4. Authorized the Board of Directors of the Company to
menyatakan keputusan perubahan Anggaran declare the decision to amend the Company's Articles
Dasar Perseroan, dengan akta notaris tersendiri of Association in a separate notarial deed before a
di hadapan Notaris, memohon persetujuan dan/ Notary Public, to request approval and/or to notify the
atau memberitahukan perubahan Anggaran Dasar amendment of the Company's Articles of Association to
Perseroan kepada Menteri Hukum dan Hak Asasi the Minister of Law and Human Rights of the Republic
Manusia Republik Indonesia, dan melakukan segala of Indonesia, and to take all necessary actions in
tindakan yang diperlukan sesuai dengan peraturan accordance with the prevailing laws and regulations.
perundangan yang berlaku.
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Annual Report 2023 203
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Tata Kelola Perusahaan
Corporate Governance
Realisasi Keputusan RUPS Tahunan dan Realization of Annual GMS and Extraordinary
RUPS Luar Biasa Tahun 2023 GMS Resolution in 2023
Hingga akhir tahun 2023, Bank telah melaksanakan seluruh Until the end of 2023, the Bank had implemented all mandated
mandat keputusan dalam agenda RUPS Tahunan dan RUPS decisions in the 2023 Annual GMS and Extraordinary GMS
Luar Biasa Tahun 2023. agenda.
Pelaksanaan RUPS Tahunan Tahun Implementation of Annual GMS in
2022 2022
Bank Artha Graha Internasional menyelenggarakan RUPS Bank Artha Graha Internasional held its Annual GMS on
Tahunan pada hari Senin, 25 Juli 2022, pukul 10.33-11.20 Monday, July 25, 2022, at 10:33-11:20 am at the Serbaguna
WIB bertempat di Ruang Serbaguna Lobby Gedung Artha Room Lobby of Artha Graha Building Jl. Jend Sudirman
Graha Jl. Jend Sudirman Kav. 52-53, Jakarta Selatan 12190. Kav. 52-53, South Jakarta 12190. The AGMS was attended
RUPST dihadiri oleh pemegang saham yang mewakili by shareholders representing 17,784,100,619 shares or
17.784.100.619 saham atau 87,938% dari seluruh saham 87.938% of all shares with valid voting rights issued by the
dengan hak suara yang sah yang telah dikeluarkan oleh Company, in accordance with the Company's Articles of
Perseroan, sesuai dengan Anggaran Dasar Perseroan dan Association and applicable laws and regulations.
Peraturan Perundangan yang berlaku.
Adapun mata acara dan keputusan RUPS Tahunan Tahun The agenda and resolutions of the 2022 Annual GMS are
2022 adalah sebagai berikut: as follows:
Mata Acara 1 Meeting Agenda 1
Persetujuan Laporan Tahunan, termasuk pengesahan Approval of the Annual Report, including the ratification of
Laporan Keuangan dan Laporan Tugas Pengawasan the Financial Statements and the Board of Commissioners
Dewan Komisaris Perseroan tahun buku 2021. Supervisory Report of financial year 2021.
Keputusan: Resolution:
1. Menerima baik dan menyetujui Laporan Tahunan 1. Accepted and approved the Annual Report of the
Direksi Perseroan untuk Tahun Buku 2021, termasuk Board of Directors of the Company for the Financial
didalamnya Laporan Kegiatan Perseroan dan Laporan Year 2021, including the Company's Activity Report and
Tugas Pengawasan Dewan Komisaris Perseroan untuk the Supervisory Report of the Board of Commissioners
Tahun Buku 2021; of the Company for the Financial Year 2021;
2. Menerima dan mengesahkan Laporan Keuangan 2. Received and ratified the Company's Financial
Perseroan untuk Tahun Buku 2021 yang telah diaudit Statements for the Financial Year 2021 audited by Public
oleh Kantor Akuntan Publik Kanaka Puradiredja, Accounting Firm Kanaka Puradiredja, Suhartono with
Suhartono dengan laporannya Nomor Ref; its report Number Ref; 00018/3.0409/AU.1/07/0524-1/1/
00018/3.0409/AU.1/07/0524-1/1/III/2022 tanggal 22 III/2022 dated March 22, 2022 Opinions are "Present
Maret 2022 dengan Opini menyajikan secara Wajar. Fairly Opinion".
Mata Acara 2 Meeting Agenda 2
Penetapan penggunaan laba bersih Perseroan tahun buku Determination on the use of the Company's net profit of the
2021 financial year 2021
Keputusan: Resolution:
Menyetujui tidak ada pembagian dividen untuk Tahun Buku Approved no dividend distribution for the Financial Year
yang berakhir pada tanggal 31 Desember 2021, karena ended December 31, 2021, as the Company did not earn
Perseroan pada Tahun Buku 2021 tidak memperoleh laba any net profit in the Financial Year 2021.
bersih.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Mata Acara 3 Meeting Agenda 3
Penunjukan Kantor Akuntan Publik tahun buku 2022 Appointment of Public Accountant Firm for financial year
2022
Keputusan: Keputusan:
1. Menunjuk kembali Kantor Akuntan Publik Kanaka 1. Re-appointed Public Accounting Firm Kanaka
Puradiredja, Suhartono untuk melakukan audit atas Puradiredja, Suhartono to audit the Company's books
buku-buku Perseroan Tahun Buku yang berakhir pada for the financial year ending December 31, 2022 (two
tanggal 31 Desember 2022 (dua ribu dua puluh dua), thousand twenty-two), and/or a substitute Public
dan/atau Kantor Akuntan Publik Pengganti yang telah Accounting Firm that has been registered with the
terdaftar pada Otoritas Jasa Keuangan (OJK), sesuai Financial Services Authority (OJK), in accordance
dengan kriteria POJK Nomor 13/POJK.03/2017 tentang with the criteria of POJK Number 13 / POJK.03/2017
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan concerning the Use of Public Accountant Services
Publik dalam Kegiatan Jasa Keuangan, dan Bank and Public Accountant Offices in Financial Services
Indonesia serta memiliki reputasi, jika Kantor Akuntan Activities, and Bank Indonesia and has a reputation, if
Publik yang ditunjuk tersebut tidak dapat melaksanakan the appointed Public Accountant Office is unable to
atau melanjutkan tugasnya karena sebab apapun carry out or continue its duties for any reason including
termasuk tidak tercapainya kesepakatan mengenai the failure to reach an agreement regarding audit
jasa audit dan/atau Peraturan Perundang-Undangan di services and / or Capital Market Laws and Regulations;
Pasar Modal;
2. Menetapkan honorarium dan persyaratan-persyaratan 2. Determined the honorarium and other requirements
lain sehubungan dengan Penunjukan Akuntan Publik in connection with the appointment of the Public
dan/atau Kantor Akuntan Publik tersebut. Accountant and/or Public Accounting Firm.
Mata Acara 4 Meeting Agenda 4
Penetapan gaji dan tunjangan anggota Direksi serta gaji Determination of salaries and benefits of Board of
atau honorarium dan tunjangan anggota Dewan Komisaris Directors, and salaries or honorarium and benefits of Board
of Commissioners.
Keputusan: Resolution:
Tidak adanya kenaikan gaji dan/atau honorarium dan No increase in salary and/or honorarium and allowances
tunjangan bagi Anggota Direksi dan Dewan Komisaris for Members of the Board of Directors and Board of
Perseroan. Commissioners of the Company.
Mata Acara 5 Meeting Agenda 5
Perubahan susunan Kepengurusan Perseroan Changes in the composition of the Company's Management
Keputusan: Keputusan:
1. Memberhentikan dengan hormat Ibu Susana selaku 1. Honorably dismissed Mrs. Susana as Director of the
Direktur Perseroan, yang berlaku efektif terhitung sejak Company, effective as of the closing of this Meeting
ditutupnya Rapat ini dengan mengucapkan terima kasih with gratitude for her performance and services during
atas kinerja dan jasa-jasanya selama menjabat selaku her tenure as Director of the Company;
Direktur Perseroan;
2. Mengangkat kembali anggota Dewan Komisaris 2. Reappointed a member of the Company's Board of
Perseroan yaitu Ibu Elizawatie Simon selaku Komisaris Commissioners, namely Mrs. Elizawatie Simon as
Independen yang berlaku efektif terhitung sejak Independent Commissioner, effective as of the closing
ditutupnya Rapat ini. of this Meeting.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 205
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Tata Kelola Perusahaan
Corporate Governance
Sehingga susunan anggota Direksi dan anggota Dewan Therefore, the composition of the Board of Directors
Komisaris Perseroan menjadi sebagai berikut: and Board of Commissioners of the Company is as
follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen : Bapak Kiki Syahnakri Independent Commissioner : Mr. Kiki Syahnakri
Wakil Komisaris Utama : Bapak Tomy Winata Vice President Commissioner : Mr. Tomy Winata
Wakil Komisaris Utama : Bapak Sugianto Kusuma Vice President Commissioner : Mr. Sugianto Kusuma
Komisaris Independen : Bapak Nicolaus Eko Riwayanto Independent Commissioner : Mr. Nicolaus Eko Riwayanto
Komisaris Independen : Ibu Elizawatie Simon Independent Commissioner : Mrs. Elizawatie Simon
Direksi Directors
Direktur Utama : Bapak Andy Kasih President Director : Mr. Andy Kasih
Wakil Direktur Utama : Ibu Christina Harapan Vice President Director : Mrs. Christina Harapan
Direktur Kepatuhan/ Compliance Director/
Direktur Independen : Bapak Anas Latief Independent Director : Mr. Anas Latief
Direktur : Bapak Indra S. Budianto Director : Mr. Indra S. Budianto
Direktur : Bapak Indrastomo Nugroho Director : Mr. Indrastomo Nugroho
Direktur : Bapak Andy Dharma Director : Mr. Andy Dharma
3. Memberikan kuasa kepada Direksi Perseroan, dengan 3. Authorized the Board of Directors of the Company, with
hak substitusi, untuk menyatakan/menuangkan the right of substitution, to state the resolution on the
keputusan tentang susunan Dewan Komisaris dan composition of the Board of Commissioners and the
Direksi tersebut dalam akta tersendiri yang dibuat Board of Directors in a separate deed made before
di hadapan Notaris, termasuk menuangkan susunan a Notary, including to state the composition of the
Dewan Komisaris dan Direksi terkait keputusan Board of Commissioners and the Board of Directors
tersebut, dan memberitahukan perubahan data related to the resolution, and to notify the changes in
Perseroan kepada Menteri Hukum dan Hak Asasi the Company's data to the Minister of Law and Human
Manusia Republik Indonesia, serta melakukan semua Rights of the Republic of Indonesia, and to take all and
dan setiap tindakan yang diperlukan sehubungan any necessary actions in relation to the resolution in
dengan keputusan tersebut sesuai dengan peraturan accordance with the prevailing laws and regulations.
perundangan yang berlaku.
Realisasi Keputusan RUPS Tahunan 2022 Realization of Annual GMS Resolution in
2022
Hingga akhir tahun 2022, Bank telah melaksanakan seluruh Until the end of 2022, the Bank had implemented all
mandat keputusan dalam agenda RUPS Tahunan 2022. mandated decisions on the agenda of the 2022 Annual
GMS.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Dewan Komisaris merupakan organ perusahaan yang The Board of Commissioners is a corporate organ that
bertugas dan bertanggung jawab secara kolektif is tasked and responsible collectively and collegially for
kolegial untuk melakukan pengawasan dan memberikan supervising and advising the Board of Directors and
nasihat kepada Direksi serta memastikan bahwa Bank ensuring that the Bank implements GCG at all levels of
melaksanakan GCG pada seluruh tingkatan atau jenjang the organization. In carrying out its duties, the Board
organisasi. Dalam melaksanakan tugas, Dewan Komisaris of Commissioners is responsible to the GMS. The
bertanggung jawab kepada RUPS. Pertanggung jawaban accountability of the Board of Commissioners to the GMS
Dewan Komisaris kepada RUPS merupakan perwujudan is a manifestation of supervisory accountability for the
akuntabilitas pengawasan atas pengelolaan Bank dalam management of the Bank in the context of implementing
rangka pelaksanaan prinsip-prinsip GCG. GCG principles.
Dalam menjalankan kegiatannya Dewan Komisaris In carrying out its activities, the Board of Commissioners
memerlukan suatu pedoman dan tata tertib kerja agar tujuan requires guidelines and work rules so that these objectives
tersebut dapat dicapai secara efektif dan efisien. Pedoman can be achieved effectively and efficiently. The guidelines
dan tata tertib kerja Dewan Komisaris ini diharapkan dapat and work rules of the Board of Commissioners are expected
menjadi panduan Dewan Komisaris dalam melaksanakan to guide the Board of Commissioners in carrying out its
tugas dan wewenangnya, yaitu pengawasan Bank yang duties and authorities, namely supervision of the Bank
didasari pada prinsip Tata Kelola yang baik (Good Corporate based on the principles of Good Corporate Governance.
Governance).
Pedoman Tata Laksana Kerja Dewan Board of Commissioners Charter
Komisaris
Dewan Komisaris telah memiliki Pedoman Tata Laksana The Board of Commissioners has a Board Charter as
Kerja (Board Charter) yang dituangkan dalam Surat outlined in Decree No. 0006.05.0 dated December 28,
Keputusan No. 0006.05.0 tanggal 28 Desember 2023 2023 as a guideline in carrying out its supervisory duties
sebagai pedoman dalam menjalankan tugas dan tanggung and responsibilities. In addition, the Board of Commissioners
jawab pelaksanaan fungsi pengawasan. Selain itu, Dewan also refers to other guidelines such as:
Komisaris juga mengacu pada pedoman lainnya seperti:
1. Undang-Undang No. 40 Tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 on Limited Liability Companies as
Terbatas sebagaimana telah diubah sebagian dengan partially amended by Law No. 11 of 2020 on Job Creation
Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja and Law No. 6 of 2023 on the Stipulation of Government
dan UU No. 6 Tahun 2023 tentang Penetapan peraturan Regulation in Lieu of Law No. 2 of 2022 on Job Creation
Pemerintah Pengganti UU No. 2 Tahun 2022 tentang into Law;
Cipta Kerja menjadi Undang-Undang;
2. Undang-Undang No. 7 Tahun 1992 tentang Perbankan 2. Law No. 7 of 1992 on Banking as amended by Law No. 10
sebagaimana telah diubah dengan Undang-Undang No. of 1998 and as partially amended by Law No. 11 of 2020
10 Tahun 1998 dan sebagaimana telah diubah sebagian on Job Creation and Law No. 6 of 2023 on Stipulating
dengan Undang-Undang No. 11 Tahun 2020 tentang Government regulations in lieu of Law No. 2 of 2022 on
Cipta Kerja dan UU No. 6 Tahun 2023 tentang Penetapan Job Creation into Law;
peraturan Pemerintah Pengganti UU No. 2 Tahun 2022
tentang Cipta Kerja menjadi Undang-Undang;
3. Undang-Undang No. 4 Tahun 2023 tentang Pengembangan 3. Law No. 4 of 2023 on Financial Sector Development and
dan Penguatan Sektor Keuangan; Strengthening;
4. Peraturan Otoritas Jasa Keuangan No. 12/POJK.03/2021 4. Financial Services Authority Regulation No. 12/
tentang Bank Umum; POJK.03/2021 on Commercial Banks;
5. Peraturan Otoritas Jasa Keuangan No. 33/ 5. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 on the Board of Directors and Board of
Emiten dan Perusahaan Publik; Commissioners of Issuers and Public Companies;
6. Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016 6. Financial Services Authority Regulation No.
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Tata Kelola Perusahaan
Corporate Governance
tentang Penilaian Kemampuan dan Kepatutan bagi Pihak 27/POJK.03/2016 regarding Capability and
Utama Lembaga Jasa Keuangan; Appropriateness Assessment for Main Parties of
Financial Services Institutions;
7. Surat Edaran Otoritas Jasa Keuangan No. 39/ 7. Circular Letter of the Financial Services Authority No. 39/
SEOJK.03/2016 tentang Penilaian Kemampuan dan SEOJK.03/2016 regarding Fit and Proper Assessment
Kepatutan bagi Calon Pemegang Saham Pengendali, for Prospective Controlling Shareholders, Prospective
Calon Anggota Direksi, dan Calon Anggota Dewan Members of the Board of Directors, and Prospective
Komisaris Bank; Members of the Board of Commissioners of Banks;
8. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 8. Financial Services Authority Regulation No. 17 of
tentang Penerapan Tata Kelola bagi Bank Umum; 2023 concerning Implementation of Governance for
Commercial Banks;
9. Surat Edaran Otoritas Jasa Keuangan No. 13/ 9. Circular Letter of the Financial Services Authority No.
SEOJK.03/2017 tentang Penerapan Tata Kelola Bank 13/SEOJK.03/2017 on the Implementation of Corporate
Umum; dan Governance of Commercial Banks; and
10. Anggaran Dasar Bank Artha Graha Internasional. 10. Articles of Association of Bank Artha Graha Internasional.
Ketentuan Masa Jabatan Term of Office Provisions
Masa jabatan anggota Dewan Komisaris ditetapkan The term of office of a member of the Board of Commissioners
selama tiga tahun dan dapat diangkat kembali berdasarkan is set for three years and may be reappointed based on a
keputusan RUPS. Namun, masa jabatan anggota Dewan GMS resolution. However, the term of office of a member
Komisaris akan berakhir dengan sendirinya apabila anggota of the Board of Commissioners will automatically end if the
Dewan Komisaris tersebut: member of the Board of Commissioners:
1. Mengundurkan diri dengan pemberitahuan secara 1. Resigns with written notice;
tertulis;
2. Tidak lagi memenuhi persyaratan perundang-undangan 2. No longer meets the requirements of the applicable
yang berlaku; legislation;
3. Meninggal dunia; 3. Passed away;
4. Diberhentikan berdasarkan keputusan RUPS; dan 4. Is dismissed by resolution of the GMS; and
5. Dinyatakan pailit atau ditaruh di bawah pengampuan 5. Is declared bankrupt or placed under guardianship
berdasarkan suatu penetapan pengadilan. based on a court decision.
Komposisi Dewan Komisaris Board of Commissioners Composition
Tahun 2023, komposisi Dewan Komisaris Bank Artha Graha In 2023, the composition of the Board of Commissioners
Internasional mengalami perubahan sesuai keputusan of Bank Artha Graha Internasional changed in accordance
RUPS Tahunan Tahun 2023 yang diselenggarakan pada with the resolution of the 2023 Annual GMS held on June
27 Juni 2023, sehingga komposisi Dewan Komisaris Bank 27, 2023, and the composition of the Bank's Board of
menjadi sebagai berikut: Commissioners is as follows:
Nama Jabatan Dasar Pengangkatan Periode
Name Position Basis for Appointment Period
1. Akta Pernyataan Keputusan Rapat No. 26 tanggal
12 Juni 2005;
Komisaris Utama/ 2. Akta Pernyataan Keputusan Rapat No. 8 tanggal 3
Komisaris Independen Juni 2014;
President 3. Akta Pernyataan Keputusan Rapat No. 20 tanggal
Kiki Syahnakri 2023-2026
Commissioner/ 16 Juni 2017;
Independent 4. Akta Pernyataan Keputusan Rapat No. 7 tanggal 5
Commissioner Oktober 2020; dan
5. Akta Pernyataan Keputusan Rapat No. 16 tanggal
17 Juli 2023
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Strengthening Collaboration to Deliver Solutions
Nama Jabatan Dasar Pengangkatan Periode
Name Position Basis for Appointment Period
1. Deed of Meeting Resolution No. 26 dated June 12,
2005;
2. Deed of Meeting Resolution No. 8 dated June 3,
2014;
3. Deed of Meeting Resolution No. 20 dated June 16,
2017;
4. Deed of Meeting Resolution No. 7 dated October
5, 2020; and
5. Deed of Meeting Resolution No. 16 dated July 17,
2023
1 Akta Pernyataan Keputusan Rapat No. 26 tanggal
12 Juni 2005;
2. Akta Pernyataan Keputusan Rapat No. 8 tanggal 3
Juni 2014;
3. Akta Pernyataan Keputusan Rapat No. 20 tanggal
16 Juni 2017;
4. Akta Pernyataan Keputusan Rapat No. 7 tanggal 5
Oktober 2020; dan
5. Akta Pernyataan Keputusan Rapat No. 16 tanggal
17 Juli 2023
Wakil Komisaris Utama
Tomy Winata Vice President 2023-2026
1. Deed of Meeting Resolution No. 26 dated June 12,
Commissioner
2005;
2. Deed of Meeting Resolution No. 8 dated June 3,
2014;
3. Deed of Meeting Resolution No. 20 dated June 16,
2017;
4. Deed of Meeting Resolution No. 7 dated October
5, 2020; and
5. Deed of Meeting Resolution No. 16 dated July 17,
2023
1 Akta Pernyataan Keputusan Rapat No. 26 tanggal
12 Juni 2005;
2. Akta Pernyataan Keputusan Rapat No. 8 tanggal 3
Juni 2014;
3. Akta Pernyataan Keputusan Rapat No. 20 tanggal
16 Juni 2017;
4. Akta Pernyataan Keputusan Rapat No. 7 tanggal 5
Oktober 2020; dan
5. Akta Pernyataan Keputusan Rapat No. 16 tanggal
17 Juli 2023
Wakil Komisaris Utama
Sugianto Kusuma Vice President 2023-2026
1. Deed of Meeting Resolution No. 26 dated June 12,
Commissioner
2005;
2. Deed of Meeting Resolution No. 8 dated June 3,
2014;
3. Deed of Meeting Resolution No. 20 dated June 16,
2017;
4. Deed of Meeting Resolution No. 7 dated October
5, 2020; and
5. Deed of Meeting Resolution No. 16 dated July 17,
2023
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Dasar Pengangkatan Periode
Name Position Basis for Appointment Period
1 Akta Pernyataan Keputusan Rapat No. 9 tanggal
17 Juli 2018;
2. Akta Pernyataan Keputusan Rapat No. 9 tanggal 4
Juli 2019; dan
3. Akta Pernyataan Keputusan Rapat No. 253
tanggal 25 Juli 2022
Komisaris Independen
Elizawatie Simon Independent 2022-2025
1. Deed of Meeting Resolution No. 9 dated July 17,
Commissioner
2018;
2. Deed of Meeting Resolution No. 9 dated July 4,
2019; and
3. Deed of Meeting Resolution No. 253 dated July
25, 2022.
Akta Pernyataan Keputusan Rapat No. 16 tanggal 17
Komisaris Independen
Pesta Uli Juli 2023
Independent 2023-2026
Sitanggang
Commissioner
Deed of Meeting Resolution No. 16 dated July 17, 2023
Penilaian Kemampuan dan Fit and Proper Assessment
Kepatutan
Calon anggota Dewan Komisaris wajib memperoleh Prospective members of the Board of Commissioners must
persetujuan dari Otoritas Jasa Keuangan sebelum obtain approval from the Financial Services Authority before
menjalankan tindakan, tugas, dan fungsinya sebagai Dewan carrying out their actions, duties and functions as the Board
Komisaris. Dalam hal ini, seluruh anggota Dewan Komisaris of Commissioners. In this case, all members of the Board
harus memenuhi persyaratan telah lulus penilaian uji of Commissioners must meet the requirements of having
kemampuan dan kepatutan sesuai dengan ketentuan yang passed the fit and proper test assessment in accordance
disyaratkan oleh Regulator sebagaimana yang diatur dalam with the provisions required by the Regulator as stipulated
Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016 in the Financial Services Authority Regulation No. 27/
tentang Penilaian Kemampuan dan Kepatutan bagi Pihak POJK.03/2016 concerning Fit and Proper Assessment for
Utama Lembaga Jasa Keuangan. Main Parties of Financial Services Institutions.
Tabel berikut menjelaskan persetujuan dari Otoritas Jasa The following table sets out the approvals from the Financial
Keuangan dan Bank Indonesia terhadap anggota Komisaris Services Authority and Bank Indonesia of the Bank's
Bank: Commissioners:
Nama Jabatan Penyelenggara Tanggal Kelulusan No. Surat
Name Position Organizer Date of Completion Letter No.
Komisaris Utama/
Komisaris
Surat Bank Indonesia No. 15/29/
Independen
12 Februari 2013 GBI/DPIP/Rahasia
Kiki Syahnakri President Bank Indonesia
February 12, 2013 Bank Indonesia Letter No. 15/29/
Commissioner/
GBI/DPIP/Rahasia
Independent
Commissioner
Wakil Komisaris Surat Bank Indonesia No. 7/19/
Utama 15 Juni 2005 GBI/DPIP/Rahasia
Tomy Winata Bank Indonesia
Vice President June 15, 2005 Bank Indonesia Letter No. 7/19/
Commissioner GBI/DPIP/Rahasia
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Nama Jabatan Penyelenggara Tanggal Kelulusan No. Surat
Name Position Organizer Date of Completion Letter No.
Wakil Komisaris Surat Bank Indonesia No. 7/19/
Utama 15 Juni 2005 GBI/DPIP/Rahasia
Sugianto Kusuma Bank Indonesia
Vice President June 15, 2005 Bank Indonesia Letter No. 7/19/
Commissioner GBI/DPIP/Rahasia
Otoritas Jasa
Komisaris Surat Otoritas Jasa Keuangan
Keuangan
Independen 20 April 2022 No. SR-72/PB.12/2022
Elizawatie Simon Financial
Independent April 20, 2022 Financial Services Authority
Services
Commissioner Letter No. SR-72/PB.12/2022
Authority
Otoritas Jasa
Komisaris Surat Otoritas Jasa Keuangan
Keuangan
Pesta Uli Independen 8 November 2023 No. SR-252/PB.02/2023
Financial
Sitanggang Independent November 8, 2023 Financial Services Authority
Services
Commissioner Letter No. SR-252/PB.02/2023
Authority
Sertifikasi Manajemen Risiko Risk Management Certification
Dewan Komisaris Bank wajib memiliki Sertifikat Manajemen The Bank's Board of Commissioners is required to have
Risiko minimal tingkat 4 dan 5 yang sekarang disetarakan a Risk Management Certificate of at least level 4 and 5
dengan jenjang 6 dan 7 sebagaimana yang diatur dalam Surat which is now equalized to level 6 and 7 as stipulated in the
Edaran Otoritas Jasa Keuangan No. 28/SEOJK.03/2022. Circular Letter of the Financial Services Authority No. 28/
Sertifikat tersebut menjadi salah satu indikator dalam SEOJK.03/2022. The certificate is one of the indicators
penilaian fit and proper test yang harus dijalani oleh Dewan in the assessment of the fit and proper test that must be
Komisaris yang akan menjabat. undergone by the Board of Commissioners who will take
office.
Pada tahun 2023, sebagian besar anggota Dewan Komisaris In 2023, most of the members of the Board of Commissioners
Bank Artha Graha Internasional telah memenuhi ketentuan of Bank Artha Graha Internasional had complied with these
tersebut dan yang belum memiliki Sertifikat Manajemen provisions and those who did not have a Risk Management
Risiko akan segera dilakukan pemenuhan sertifikasi sesuai Certificate will soon fulfill the certification in accordance
dengan ketentuan regulator. with regulatory requirements.
Komisaris Independen Independent Commissioner
Sebagaimana diatur dalam SEOJK No. 13/SEOJK.03/2017 As stipulated in SEOJK No. 13/SEOJK.03/2017 concerning
tentang penerapan tata kelola bagi bank umum, dalam the implementation of governance for commercial banks,
penerapan Tata Kelola, diperlukan keberadaan Komisaris in the implementation of Governance, the presence of
Independen dan Pihak Independen untuk menghindari Independent Commissioners and Independent Parties is
benturan kepentingan (conflict of interest) dalam required to avoid conflicts of interest in the implementation
pelaksanaan tugas seluruh tingkatan atau jenjang organisasi of duties at all levels of the Bank's organization, check
Bank, check and balance, serta melindungi kepentingan and balance, and protect the interests of Stakeholders,
Pemangku Kepentingan khususnya pemilik dana dan especially fund owners and non-controlling Shareholders.
Pemegang Saham non-pengendali. Untuk mendukung To encourage independence in the implementation of these
independensi dalam pelaksanaan tugas dimaksud, perlu duties, it is necessary to regulate the waiting period (cooling
pengaturan mengenai masa tunggu (cooling off) bagi pihak off) for parties who will become Independent Parties.
yang akan menjadi Pihak Independen.
Selanjutnya diatur ketentuan tentang Komisaris Independen The provisions regarding Independent Commissioners
yang ditetapkan paling sedikit 50% (lima puluh persen) dari are set at least 50% (fifty percent) of the total number of
jumlah anggota Dewan Komisaris. Komisaris Independen members of the Board of Commissioners. Independent
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Tata Kelola Perusahaan
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adalah anggota Dewan Komisaris yang tidak memiliki Commissioner is a member of the Board of Commissioners
hubungan keuangan, hubungan kepengurusan, hubungan who has no financial relationship, management relationship,
kepemilikan, dan/atau hubungan keluarga dengan anggota ownership relationship, and/or family relationship with
Direksi, anggota Dewan Komisaris lain, dan/atau Pemegang members of the Board of Directors, other members of the
Saham Pengendali, atau hubungan dengan Bank yang dapat Board of Commissioners, and/or Controlling Shareholders,
memengaruhi kemampuan untuk bertindak independen. or a relationship with the Bank that may affect the ability to
act independently.
Bank Artha Graha Internasional memiliki 3 (tiga) orang Bank Artha Graha Internasional has 3 (three) Independent
Komisaris Independen dari 5 (lima) Anggota dewan Commissioners out of 5 (five) members of the Board
Komisaris, yang berarti lebih dari 50% dari seluruh anggota of Commissioners, which means more than 50% of all
Dewan Komisaris dan telah memenuhi ketentuan tersebut. members of the Board of Commissioners and has therefore
fulfilled the requirement.
Pernyataan Independensi Komisaris Independence Statement of Independent
Independen Commissioners
Masing-masing Komisaris Independen Bank telah membuat Each of the Bank's Independent Commissioners has made
Surat Pernyataan Independensi sesuai dengan aspek a Statement of Independence in accordance with the
independensi yang mengacu pada ketentuan POJK No. 33/ independence aspects referring to the provisions of POJK
POJK.04/2014 pasal 25 ayat 1 tentang Direksi dan Dewan No. 33/POJK.04/2014 article 25 paragraph 1 concerning
Komisaris Emiten atau Perusahaan Publik. Directors and Board of Commissioners of Issuers or Public
Companies.
Kriteria Penentuan Komisaris Independen Independent Commissioners Criteria
Peraturan OJK No. 33/POJK.04/2014 tentang Direksi OJK Regulation No. 33/POJK.04/2014 on the Board of
dan Dewan Komisaris Emiten atau Perusahaan Publik Directors and Board of Commissioners of Issuers or Public
mengatur persyaratan pengangkatan anggota Direksi dan Companies regulates the requirements for the appointment
Dewan Komisaris Emiten atau Perusahaan Publik. Dalam of members of the Board of Directors and Board of
hal ini, persyaratan diangkatnya anggota Dewan Komisaris Commissioners of Issuers or Public Companies. In this case,
Independen minimal sama dengan persyaratan untuk the requirements for appointing an Independent member of
mengangkat anggota Dewan Komisaris non-Independen the Board of Commissioners are at least the same as the
ditambah dengan beberapa aturan lain di antaranya terkait requirements for appointing a non-Independent member
independensi sebagaimana yang dijelaskan pada tabel of the Board of Commissioners plus several other rules
berikut ini: including those related to independence as described in the
following table:
Komisaris Independen
Kriteria Independent Commissioner
Criteria Kiki Elizawatie Pesta Uli
Syahnakri Simon Sitanggang
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan
tanggung jawab untuk merencanakan, memimpin, mengendalikan, atau
mengawasi kegiatan Emiten atau Perusahaan Publik tersebut dalam waktu 6
(enam) bulan terakhir, kecuali untuk pengangkatan kembali sebagai Komisaris
Independen Emiten atau Perusahaan Publik pada periode berikutnya √ √ √
Not a person who works or has the authority and responsibility to plan, lead,
control, or supervise the activities of the Issuer or Public Company within the
last 6 (six) months, except for reappointment as Independent Commissioner
of the Issuer or Public Company in the following period.
Tidak mempunyai saham baik langsung maupun tidak langsung pada
Emiten atau Perusahaan Publik tersebut
√ √ √
Does not have shares either directly or indirectly in the Issuer or Public
Company.
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Komisaris Independen
Kriteria Independent Commissioner
Criteria Kiki Elizawatie Pesta Uli
Syahnakri Simon Sitanggang
Tidak mempunyai hubungan Afiliasi dengan Emiten atau Perusahaan
Publik, anggota Dewan Komisaris, anggota Direksi, atau Pemegang
Saham Utama Emiten atau Perusahaan Publik tersebut
√ √ √
Has no affiliation with the Issuer or Public Company, members of the
Board of Commissioners, members of the Board of Directors, or Major
Shareholders of the Issuer or Public Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak
langsung yang berkaitan dengan kegiatan usaha Emiten atau
Perusahaan Publik tersebut √ √ √
Has no direct or indirect business relationship related to the business
activities of the Issuer or Public Company.
TUGAS DAN TANGGUNG JAWAB DEWAN KOMISARIS
DUTIES AND RESPONSIBILITIES OF BOARD OF COMMISSIONERS
Berdasarkan Pedoman Dewan Komisaris, tugas dan Based on the Board of Commissioners Charter, the duties
tanggung jawab Dewan Komisaris adalah sebagai berikut: and responsibilities of the Board of Commissioners are as
follows:
1. Dewan Komisaris merupakan majelis dan setiap anggota 1. The Board of Commissioners is an assembly and each
Dewan Komisaris tidak dapat bertindak sendiri-sendiri, member of the Board of Commissioners cannot act
melainkan berdasarkan keputusan Dewan Komisaris; individually, but based on the decision of the Board of
Commissioners;
2. Dewan Komisaris wajib melaksanakan tugas, 2. The Board of Commissioners shall carry out its duties,
wewenang, dan tanggung jawab dengan itikad baik dan authorities and responsibilities in good faith and with the
dengan prinsip kehati-hatian; principle of prudence;
3. Dewan Komisaris menyetujui kebijakan dan/atau 3. The Board of Commissioners approves policies and/or
pedoman mengenai tata tertib Direksi dan Laporan guidelines regarding the rules of the Board of Directors
Kebijakan Operasional yang telah disetujui Direksi; and Operational Policy Reports that have been approved
by the Board of Directors;
4. Dewan Komisaris melakukan pengawasan untuk 4. The Board of Commissioners conducts supervision for
kepentingan Bank atas kebijakan dan jalannya the benefit of the Bank over the policies and course of
pengurusan kepada Direksi, memberikan nasihat kepada management to the Board of Directors, provides advice
Direksi, dan bertanggung jawab atas pengawasan to the Board of Directors, and is responsible for such
tersebut, sesuai dengan maksud dan tujuan Bank yang supervision, in accordance with the purposes and
ditetapkan dalam ketentuan peraturan perundang- objectives of the Bank set forth in the provisions of laws
undangan, anggaran dasar, dan keputusan RUPS; and regulations, articles of association, and resolutions
of the GMS;
5. Dewan Komisaris dapat melaksanakan tugas dan 5. The Board of Commissioners may carry out other
kewenangan pengawasan lain; supervisory duties and authorities;
6. Dalam melakukan pengawasan, Dewan Komisaris 6. In conducting supervision, the Board of Commissioners
wajib mengarahkan, memantau, dan mengevaluasi shall direct, monitor, and evaluate the implementation
pelaksanaan tata kelola, manajemen risiko, dan of integrated governance, risk management, and
kepatuhan secara terintegrasi serta kebijakan strategis compliance as well as the Bank's strategic policies, in
Bank, sesuai dengan ketentuan peraturan perundang- accordance with the provisions of laws and regulations,
undangan, anggaran dasar, dan/atau keputusan RUPS; articles of association, and/or GMS resolutions;
7. Dewan Komisaris wajib memastikan terselenggaranya 7. The Board of Commissioners shall ensure the
pelaksanaan Good Corporate Governance dalam setiap implementation of Good Corporate Governance in
kegiatan usaha Bank pada seluruh tingkatan atau every business activity of the Bank at all levels of the
jenjang organisasi; organization;
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Tata Kelola Perusahaan
Corporate Governance
8. Dalam rangka mendukung efektivitas pelaksanaan 8. In order to support the effectiveness of the
tugas dan tanggung jawabnya dalam pengawasan implementation of its duties and responsibilities in the
tersebut, Dewan Komisaris wajib membentuk maupun supervision, the Board of Commissioners shall form or
menentukan susunan Komite Audit maupun komite determine the composition of the Audit Committee and
lainnya sebagaimana ditentukan oleh peraturan other committees as determined by the prevailing laws
perundang-undangan yang berlaku dan peraturan yang and regulations and the prevailing regulations in the
berlaku di bidang Pasar Modal, serta berkewajiban Capital Market, and shall evaluate the performance of
melakukan evaluasi terhadap kinerja komite-komite these committees at the end of each financial year of
tersebut setiap akhir tahun buku Bank; the Bank;
9. Dewan Komisaris wajib memastikan bahwa Direksi 9. The Board of Commissioners shall ensure that the
telah menindaklanjuti temuan audit dan rekomendasi Board of Directors has followed up on audit findings and
dari Satuan Kerja Audit Internal, auditor eksternal, hasil recommendations from the Internal Audit Unit, external
pengawasan OJK dan/atau hasil pengawasan otoritas auditors, OJK supervision results and/or supervision
lain; results of other authorities;
10. Tugas Dewan Komisaris yang berkaitan dengan 10. The duties of the Board of Commissioners relating to
penerapan Program Anti Pencucian Uang, Pencegahan the implementation of Anti-Money Laundering Program,
Pendanaan Terorisme dan Pencegahan Pendanaan Prevention of Financing of Terrorism and Prevention
Proliferasi Senjata Pemusnah Massal (APU, PPT & of Financing of Proliferation of Weapons of Mass
PPPSPM) sekurang-kurangnya mencakup hal-hal Destruction (AML, PPT & PPPSPM) include at least the
sebagai berikut: following:
a. Menyetujui Kebijakan Program APU, PPT & PPPSPM; a. Approving the AML, CFT & PPPSPM Program Policy;
dan and
b. Mengawasi pelaksanaan Program APU, PPT & b. Supervising the implementation of AML, CFT &
PPPSPM oleh Bank. PPPSPM Program.
11. Dalam melakukan pengawasan, Dewan Komisaris 11. In conducting supervision, the Board of Commissioners
dilarang ikut serta dalam pengambilan keputusan is prohibited from participating in decision making on the
kegiatan operasional Bank, kecuali: Bank's operational activities, except:
a. Penyediaan dana kepada pihak terkait sesuai dengan a. Provision of funds to related parties in accordance
Peraturan Otoritas Jasa Keuangan mengenai Batas with the Financial Services Authority Regulation
Maksimum Pemberian Kredit dan penyediaan dana regarding the Maximum Lending Limit and the
besar bagi bank umum dan Peraturan Otoritas jasa provision of large funds for commercial banks and the
Keuangan mengenai batas maksimum penyaluran Financial Services Authority Regulation regarding
dana dan penyaluran dana besar bagi bank umum the maximum limit of distribution of funds and the
syariah; distribution of large funds for Islamic commercial
banks;
b. Hal-hal lain yang ditetapkan dalam Anggaran b. Other matters stipulated in the Bank's Articles of
Dasar Bank atau ketentuan peraturan perundang- Association or the provisions of laws and regulations.
undangan.
12. Pengambilan keputusan kegiatan operasional Bank oleh 12. Decision making on the Bank's operational activities
Dewan Komisaris sebagaimana dimaksud pada angka 9 by the Board of Commissioners as referred to in point
merupakan bagian dari tugas pengawasan oleh Dewan 9 is part of the supervisory duties by the Board of
Komisaris sehingga tidak meniadakan tanggung jawab Commissioners so as not to negate the responsibility
Direksi atas pelaksanaan pengurusan Bank; of the Board of Directors for the implementation of the
Bank's management;
13. Dewan Komisaris wajib memberitahukan kepada OJK 13. The Board of Commissioners must notify OJK no later
paling lambat 7 (tujuh) hari kerja sejak ditemukannya : than 7 (seven) working days from the discovery of:
a. Pelanggaran peraturan perundang-undangan di a. Violation of laws and regulations in the field of
bidang keuangan dan perbankan; dan finance and banking; and
b. Keadaan atau perkiraan keadaan yang dapat b. Circumstances or estimates of circumstances that
membahayakan kelangsungan usaha Bank. may jeopardize the continuity of the Bank's business.
14. Direksi wajib untuk memberikan penjelasan tentang 14. The Board of Directors is obliged to provide explanations
segala hal yang berkenaan dengan Bank yang on all matters relating to the Bank that are asked by
ditanyakan oleh anggota Dewan Komisaris untuk members of the Board of Commissioners in order to
melaksanakan tugas mereka; carry out their duties;
15. Dewan Komisaris dengan suara terbanyak, setiap waktu 15. The Board of Commissioners by majority vote, at any
berhak memberhentikan untuk sementara seorang atau time has the right to temporarily dismiss one or more
lebih anggota Direksi dari jabatannya, apabila anggota members of the Board of Directors from office, if the
Direksi tersebut bertindak bertentangan dengan member of the Board of Directors acts contrary to
Anggaran Dasar dan Peraturan Perundang-Undangan the Articles of Association and applicable laws and
yang berlaku atau merugikan maksud dan tujuan Bank regulations or is detrimental to the purposes and
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atau melalaikan kewajibannya; objectives of the Bank or neglects his/her obligations;
16. Pemberhentian sementara itu wajib diberitahukan secara 16. The temporary dismissal must be notified in writing to
tertulis kepada yang bersangkutan disertai alasannya; the person concerned along with the reasons;
17. Dalam jangka waktu 90 (sembilan puluh) hari setelah 17. Within 90 (ninety) days after the date of the temporary
tanggal pemberhentian sementara itu, Dewan Komisaris suspension, the Board of Commissioners shall be
wajib untuk menyelenggarakan RUPS Luar Biasa required to organize an Extraordinary GMS to revoke or
untuk mencabut atau menguatkan pemberhentian uphold the temporary suspension, while the temporarily
sementara tersebut, sedangkan anggota Direksi yang suspended member of the Board of Directors shall be
diberhentikan sementara itu diberi kesempatan untuk given the opportunity to be present to defend himself;
hadir guna membela diri;
18. Dalam hal tertentu, Dewan Komisaris wajib 18. In certain cases, the Board of Commissioners shall be
menyelenggarakan RUPS Tahunan dan RUPS lainnya obliged to organize an Annual GMS and other GMS in
sesuai dengan kewenangannya sebagaimana diatur accordance with its authority as stipulated in the Articles
dalam Anggaran Dasar dan peraturan perundang- of Association and laws and regulations; and
undangan; dan
19. Dewan Komisaris dapat melakukan pengurusan Bank 19. The Board of Commissioners may carry out management
dalam keadaan tertentu untiuk jangka waktu tertentu of the Bank in certain circumstances for a certain period
seperti yang ditetapkan dalam Anggaran Dasar atau of time as stipulated in the Articles of Association or
keputusan RUPS. GMS resolution.
Rapat Dewan Komisaris Board of Commissioners Meetings
Sesuai POJK No. 33/POJK.04/2014 tentang Direksi dan In accordance with POJK No. 33/POJK.04/2014 concerning
Dewan Komisaris Emiten atau Perusahaan Publik, Dewan the Board of Directors and Board of Commissioners of
Komisaris wajib mengadakan rapat paling kurang 1 (satu) Issuers or Public Companies, the Board of Commissioners
kali dalam 2 (dua) bulan. Selain itu, Dewan Komisaris juga must hold a meeting at least 1 (one) time in 2 (two) months.
wajib mengadakan rapat bersama Direksi paling kurang 1 In addition, the Board of Commissioners is also required to
(satu) kali dalam 4 (empat) bulan. hold a joint meeting with the Board of Directors at least 1
(one) time in 4 (four) months.
Rapat Dewan Komisaris Rapat Bersama Direksi
Board of Commissioners Meeting Joint Meeting with Board of Directors
Nama
Name Jumlah Rapat Jumlah Rapat
Kehadiran Kehadiran
Number of % Number of %
Attendance Attendance
Meetings Meetings
Kiki Syahnakri 14 14 100,00 10 10 100,00
Tomy Winata 14 2 14,30 10 2 20,00
Sugianto Kusuma 14 2 14,30 10 2 20,00
Elizawatie Simon 14 14 100,00 10 10 100,00
Pesta Uli 4 4 100,00 4 4 100,00
Sitanggang*)
Nicolaus Eko 5 5 100,00 5 5 100,00
Riwayanto**)
*) menjabat sejak 27 Juni 2023 | in office since June 27, 2023
**) menjabat hingga 27 Juni 2023 | served until June 27, 2023
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Annual Report 2023 215
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Tata Kelola Perusahaan
Corporate Governance
Agenda Rapat Internal Dewan Komisaris Agenda of Board of Commissioners Internal
Meetings
Tanggal Agenda
No
Date Agenda
1. 31 Januari 1. Pembukaan. 1. Opening.
2023 2. Target RBB 2022 dan Realisasi RBB 2022. 2. RBB 2022 Target and RBB 2022 Realization.
January 31, 3. Progres Penyelesaian AYDA, KUR dan FLPP 3. Progress of AYDA, KUR and FLPP Settlement in
2023 Tahun 2022. 2022.
4. Stress Testing Modal Inti Tahun 2022. 4. Stress Testing of Tier 1 Capital in 2022.
5. Komitmen OJK dan Profil Risiko Tahun 2022. 5. OJK Commitment and Risk Profile in 2022.
6. Hal-hal lain yang perlu diperhatikan tentang 6. Other matters to note regarding the findings of
penemuan Komite Audit, Komite Pemantau Risiko the Audit Committee, Risk Monitoring Committee
dan Komite Remunerasi dan Nominasi Tahun and Remuneration and Nomination Committee in
2022. 2022.
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
2. 23 Februari 1. Pembukaan 1. Opening
2023 2. Laporan Fincon Bulan Januari 2023 vs Realisasi 2. January 2023 Fincon Report vs Realization
February 23, (kendala dan solusi ke depan). (challenges and future solutions).
2023 3. Penjelasan Akuisisi Sejuta Nasabah dan Realisasi 3. Explanation of One Million Customer Acquisition
Bulan Januari 2023 (Kendala dan Solusinya). and Realization in January 2023 (challenges and
solutions).
4. Penjelasan Digital Banking dan Realisasi FBI 4. Explanation of Digital Banking and FBI Realization
Bulan Januari 2023 (AGI Digital Apps; QRIS; dan in January 2023 (AGI Digital Apps; QRIS; and B2B
Kerjasama B2B). Cooperation).
5. Penjelasan Penyelesaian AYDA, KUR dan FLPP 5. Explanation of AYDA, KUR and FLPP Settlement
Bulan Januari 2023. in January 2023.
6. Penjelasan pemenuhan Komitmen OJK s/d 6. Explanation of the fulfillment of OJK Commitments
sekarang. until now.
7. Penjelasan penyaluran KUR Tahun 2023 (KUR 7. Explanation of KUR distribution in 2023 (KUR
Super Mikro). Super Micro).
8. Penjelasan SKMR dan Kepatuhan posisi saat ini. 8. Explanation of SKMR and Compliance current
position.
9. Penjelasan masing-masing Direktorat tentang 9. Explanation of each Directorate's work program
program kerja Tahun 2023. for 2023.
10. Warna Sari. 10. Miscellaneous.
11. Penutup. 11. Closing.
3. 7 Maret 2023 1. Pembukaan. 1. Opening.
March 7, 2023 2. Rencana Bisnis Bank Tahun 2023. 2. Bank’s Business Plan for 2023.
3. SEOJK No.28/SEOJK.03/2022 tgl. 22/12/2022 3. SEOJK No.28/SEOJK.03/2022 dated 22/12/2022
tentang Sertifikasi Manajemen Risiko Sumber concerning Risk Management Certification of
Daya Manusia Bank Umum. Commercial Banks’ Human Resources.
4. Penelaahan Laporan Bulanan BAGI. 4. Review of Monthly Report of BAGI.
5. Warna Sari. 5. Miscellaneous.
6. Penutup. 6. Closing.
.
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Tanggal Agenda
No
Date Agenda
4. 29 Maret 2023 1. Pembukaan. 1. Opening.
March 29, 2. Laporan Fincon Bulan Februari 2023 dan analisa 2. February 2023 Fincon Report and comparative
2023 perbandingan dengan target RBB 2023 dan analysis with RBB 2023 and December 2022
Bulan Desember 2022. targets.
3. Penjelasan Penyelesaian Pipeline Bulan Februari 3. Explanation of Pipeline Completion in February
2023 dibandingkan Bulan Januari 2023. 2023 compared to January 2023.
4. Penjelasan Penyelesaian AYDA, KUR dan 4. Explanation of AYDA, KUR and FLPP Settlement
FLPP Bulan Februari dan per tgl 15 Maret in February and as of March 15, 2023. (including
2023 (termasuk follow up penagihan dan file follow up billing and billing files).
penagihan).
5. Penjelasan pemenuhan Komitmen OJK s/d 5. Explanation of the fulfillment of OJK
sekarang. Commitments.
6. Penelaahan Laporan Perkembangan BAGI Bulan 6. Review of BAGI Progress Report for January
Januari 2023. 2023.
7. Update pelaksanaan Komite Audit dan Komite 7. Update on the Audit Committee and Risk
Pemantau Risiko Bulan Februari 2023. Monitoring Committee in February 2023.
8. Warna Sari. 8. Miscellaneous.
9. Penutup. 9. Closing.
5. 23 Mei 2023 1. Pembukaan. 1. Opening.
May 23, 2023 2. Laporan Fincon s/d April 2023 dan Analisa 2. Fincon Report until April 2023 and Analysis of
Perkembangan Keuangan dari Bulan Desember Financial Development from December 2022
2022 (audited) s/d Bulan April 2023 serta (audited) to April 2023 and Realization of RBB
Realisasi RBB 2023. 2023.
3. Penjelasan Penyelesaian Pipeline Bulan Maret 3. Explanation of Pipeline Completion in March and
dan Bulan April 2023. April 2023.
4. Penjelasan Penyelesaian AYDA, KUR dan FLPP 4. Explanation of AYDA, KUR and FLPP Settlement
Bulan Maret dan Bulan April 2023 (termasuk in March and April 2023 (including Subrogation /
Hasil Subrogasi/Penagihan). Collection Results).
5. Laporan Direktur Kepatuhan dan Risk 5. Report of the Director of Compliance and Risk
Manajemen. Management.
6. Warna Sari. 6. Miscellaneous.
7. Penutup. 7. Closing.
6. 23 Juni 2023 1. Pembukaan. 1. Opening.
June 23, 2023 2. Menilai Independensi Komisaris Independen 2. Assessing the Independence of the Independent
Bapak Kiki Syahnakri yang akan diangkat kembali Commissioner Mr. Kiki Syahnakri who will be
pada periode selanjutnya sebagai Komisaris reappointed in the next Period as Independent
Independen. Commissioner.
3. Usulan/Rekomendasi Pengurus Dewan 3. Proposals/Recommendations from the Board of
Komisaris dan Direksi. Commissioners and Directors.
4. Usulan Penunjukkan KAP atas rekomendasi 4. Proposed Appointment of KAP based on the
Komite Audit. recommendation of the Audit Committee.
5. Warna Sari. 5. Miscellaneous.
6. Penutup. 6. Conclusion.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 217
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda
No
Date Agenda
7. 13 Juli 2023 1. Pembukaan. 1. Opening.
July 13, 2023 2. Struktur Organisasi setelah RUPS 27 Juni 2023. 2. Organizational Structure after June 27, 2023
GMS.
3. Kinerja Keuangan Semester I/2023 dibanding 3. Financial Performance of Semester I/2023
Realisasi Semester I/2022 serta RBB 2023. compared to Realization of Semester I/2022 and
RBB 2023.
4. Realisasi Pipeline Semester I/2023 dan 4. Pipeline Realization for Semester I/2023 and
dibandingkan dengan RBB 2023. compared to RBB 2023.
5. Realisasi Kinerja Asset Recovery Semester 5. Realization of Asset Recovery Performance for
I/2023 dan dibandingkan dengan RBB 2023. Semester I/2023 and compared to RBB 2023.
6. Laporan Penyelesaian Komitmen OJK dan 6. OJK Commitment Completion Report and OJK
progress Audit OJK. Audit progress.
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
8. 16 Agustus 1. Pembukaan. 1. Opening.
2023 2. Laporan Direktorat Fincon sampai Bulan Juli 2. Fincon Directorate Report up to July 2023 vs
August 16, 2023 vs RBB 2023. RBB 2023.
2023 3. Laporan Direktorat Bisnis & Treasury sampai 3. Business & Treasury Directorate Report up to
Bulan Juli 2023 vs RBB 2023. July 2023 vs RBB 2023.
4. Laporan Direktorat Asset Recovery sampai 4. Asset Recovery Directorate Report up to July
Bulan Juli 2023. 2023.
5. Laporan Direktorat Compliance sampai Bulan 5. Compliance Directorate Report up to July 2023.
Juli 2023.
6. Progres sampai Bulan Juli 2023: 6. Progress until July 2023:
- Seleksi kader (Direktorat Human Capital) - Cadre selection (Directorate of Human
Capital)
- Update IT & Operation (Direktorat IT & - IT & Operation Update (Directorate of IT &
Operation). Operation).
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
9. 20 September 1. Pembukaan. 1. Opening.
2023 2. Laporan Direktorat Fincon sampai Bulan Agustus 2. Fincon Directorate Report up to August 2023 vs
September 20, 2023 vs RBB 2023. RBB 2023.
2023 3. Laporan Direktorat Bisnis & Treasury sampai 3. Business & Treasury Directorate report up to
Bulan Agustus 2023 vs RBB 2023. August 2023 vs RBB 2023.
4. Laporan Direktorat Asset Recovery sampai 4. Asset Recovery Directorate report until August
Bulan Agustus 2023 dan proyeksi penyelesaian 2023 and projected completion until the end of
s/d akhir tahun 2023. 2023.
5. Laporan Direktorat Compliance sampai Bulan 5. Compliance Directorate report up to August
Agustus 2023. 2023.
6. Update Direktorat IT. 6. IT Directorate Update.
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
10. 30 Oktober 1. Pembukaan. 1. Opening.
2023 2. Laporan Direktorat Fincon s/d Bulan September 2. Report of Fincon Directorate up to September
October 30, 2023 vs RBB 2023 dan Proyeksi s/d Desember 2023 vs 2023 RBB and Projection up to December
2023 2023 vs Audited 2022 serta Asumsi penyusunan 2023 vs Audited 2022 and Assumptions for 2024
RBB 2024. RBB preparation .
3. Laporan Direktorat Bisnis & Treasury s/d Bulan 3. Report of the Directorate of Business & Treasury
September 2023 vs RBB 2023. up to September 2023 vs 2023 RBB.
4. Laporan Direktorat Asset Recovery s/d Bulan 4. Asset Recovery Directorate Report up to
September 2023 dan proyeksi penyelesaian s/d September 2023 and projected completion until
akhir tahun 2023. the end of 2023.
5. Laporan Direktorat Compliance s/d Bulan 5. Report of Compliance Directorate up to
September 2023. September 2023.
6. Warna Sari. 6. Miscellaneous.
7. Penutup. 7. Closing.
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Tanggal Agenda
No
Date Agenda
11. 18 November 1. Perkembangan Bisnis Bank Posisi Oktober 2023. 1. Bank’s Business Development Position October
2023 2023.
November 18, 2. Progres Hasil Pemeriksaan OJK Tahun 2023. 2. Progress of OJK Examination Results in 2023.
2023 3. Lainnya yang perlu menjadi perhatian. 3. Any other matters that need attention.
12. 27 November 1. Pembukaan. 1. Opening.
2023 2. Laporan Direktorat Fincon s/d Bulan Oktober 2. Report of Fincon Directorate up to October 2023
November 27, 2023 vs RBB 2023 dan Proyeksi s/d Desember vs 2023 RBB and Projection up to December
2023 2023 vs Audited 2022 serta progres penyusunan 2023 vs Audited 2022 as well as preparation
RBB 2024. progress of 2024 RBB.
3. Laporan Direktorat Bisnis & Treasury s/d Bulan 3. Report of Directorate of Business & Treasury up
Oktober 2023 vs RBB 2023 dan Proyeksi s/d to October 2023 vs 2023 RBB and Projection
Desember 2023. until December 2023.
4. Laporan Direktorat Asset Recovery s/d Bulan 4. Directorate of Asset Recovery report up to
Oktober 2023 dan Proyeksi penyelesaian s/d October 2023 and projection of completion until
akhir tahun 2023. the end of 2023.
5. Laporan Direktorat Compliance s/d Bulan 5. Compliance Directorate Report up to October
Oktober 2023. 2023.
6. Progres sampai Bulan Oktober 2023 : 6. Progress until October 2023:
• Update Direktorat Human Capital • Human Capital Directorate Update
• Update Direktorat IT & Operation. • IT & Operation Directorate Update.
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
13. 12 Desember 1. Highlight RBB 2024. 1. RBB 2024 highlights.
2023 2. Pemenuhan Komitmen OJK. 2. Fulfillment of OJK Commitments.
December 12, 3. Lainnya yang perlu menjadi perhatian. 3. Others that need attention.
2023
14. 14 Desember 1. Pembukaan 1. Opening
2023 2. Rencana Kerja 2024 Direktorat: Bisnis & 2. 2024 Work Plan Directorates: Business &
December 14, Treasury; Fincon; HC & GA; IT & Operation; Treasury; Fincon; HC & GA; IT & Operation; Asset
2023 Aset Recovery; Compliance & SKMR; SKAI. Recovery; Compliance & SKMR; SKAI.
3. Agenda Rencana Kegiatan BAGI Tahun 2024. 3. BAGI Activity Plan Agenda for 2024.
4. Laporan Bulan Januari s/d Bulan November 4. January to November 2023 Reports and
2023 dan Proyeksi akhir tahun 2023 Direktorat: Directorate Projections for the end of 2023:
Fincon; Bisnis & Treasury; Aset Recovery. Fincon; Business & Treasury; Asset Recovery.
5. Laporan Realisasi Pemenuhan Komitmen OJK 5. FSA Commitment Fulfillment Realization Report
2023 2023
6. Warna Sari. 6. Miscellaneous.
7. Penutup. 7. Closing.
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Tata Kelola Perusahaan
Corporate Governance
Agenda Rapat Dewan Komisaris Bersama Agenda of Joint Meetings of Board of
Direksi Commissioners and Directors
Tanggal Agenda
No
Date Agenda
1. 31 Januari 1. Pembukaan. 1. Opening.
2023 2. Target RBB 2022 dan Realisasi RBB 2022 2. 2022 RBB Targets and Realization
January 31, 3. Progres Penyelesaian AYDA, KUR dan FLPP 3. Progress of AYDA, KUR and FLPP Settlement in
2023 Tahun 2022. 2022.
4. Stress Testing Modal Inti Tahun 2022. 4. Stress Testing of Tier 1 Capital in 2022.
5. Komitmen OJK dan Profil Risiko Tahun 2022. 5. OJK Commitment and Risk Profile in 2022.
6. Hal-hal lain yang perlu diperhatikan tentang 6. Other matters to be considered regarding the
penemuan Komite Audit, Komite Pemantau Risiko findings of the Audit Committee, Risk Monitoring
dan Komite Remunerasi dan Nominasi Tahun Committee and Remuneration and Nomination
2022. Committee for the year 2022.
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
2. 23 Februari 1. Pembukaan. 1. Opening.
2023 2. Laporan Fincon Bulan Januari 2023 vs Realisasi 2. January 2023 Fincon Report vs. Realization
February 23, (kendala dan solusi ke depan). (challenges and future solutions).
2023 3. Penjelasan Akuisisi Sejuta Nasabah dan Realisasi 3. Explanation of One Million Customer Acquisition
Bulan Januari 2023 (Kendala dan Solusinya). and Realization in January 2023 (challenges and
solutions).
4. Penjelasan Digital Banking dan Realisasi FBI 4. Explanation of Digital Banking and FBI Realization
Bulan Januari 2023 (Digital Apps AGI; QRIS; dan in January 2023 (Digital Apps AGI; QRIS; and B2B
Kerjasama B2B). Cooperation).
5. Penjelasan Penyelesaian AYDA, KUR dan FLPP 5. Explanation of AYDA, KUR and FLPP Settlement
Bulan Januari 2023. in January 2023.
6. Penjelasan pemenuhan Komitmen OJK s/d 6. Explanation of the fulfillment of OJK Commitments
sekarang. until now.
7. Penjelasan penyaluran KUR Tahun 2023 (KUR 7. Explanation of KUR distribution in 2023 (KUR
Super Mikro). Super Micro).
8. Penjelasan SKMR dan Kepatuhan posisi saat ini. 8. Explanation of SKMR and Compliance current
position.
9. Penjelasan masing-masing Direktorat tentang 9. Explanation of each Directorate's work program
program kerja Tahun 2023. for 2023.
10. Warna Sari. 10. Miscellaneous.
11. Penutup. 11. Closing.
3 29 Maret 2023 1. Pembukaan 1. Opening
March 29, 2. Laporan Fincon Bulan Februari 2023 dan analisa 2. Fincon report for February 2023 and
2023 perbandingan dengan target RBB 2023 dan comparative analysis with RBB targets for 2023
Desember 2022. and December 2022.
3. Penjelasan Penyelesaian Pipeline Bulan Februari 3. Explanation of Pipeline Completion in February
2023 dibandingkan Bulan Januari 2023. 2023 compared to January 2023.
4. Penjelasan Penyelesaian AYDA, KUR dan 4. Explanation of AYDA, KUR and FLPP Settlement
FLPP Bulan Februari dan per tgl 15 Maret in February and as of March 15 2023 (including
2023 (termasuk follow up penagihan dan file billing follow-up and billing files).
penagihan).
5. Penjelasan pemenuhan Komitmen OJK s/d 5. Explanation of fulfillment of OJK Commitments up
sekarang. to now.
6. Penelaahan Laporan Perkembangan BAGI Bulan 6. Review of the BAGI Progress Report for January
Januari 2023. 2023.
7. Update pelaksanaan Komite Audit dan Komite 7. Update on the implementation of the Audit
Pemantau Risiko Bulan Februari 2023. Committee and Risk Monitoring Committee in
February 2023.
8. Warna Sari. 8. Miscellaneous.
9. Penutup. 9. Conclusion.
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Tanggal Agenda
No
Date Agenda
4. 23 Mei 2023 1. Pembukaan 1. Opening
May 23, 2023 2. Laporan Fincon s/d April 2023 dan Analisa 2. Fincon Report up to April 2023 and Financial
Perkembangan Keuangan dari Bulan Desember Development Analysis from December 2022
2022 (audited) s/d Bulan April 2023 serta (audited) to April 2023 and Realization of 2023
Realisasi RBB 2023. RBB.
3. Penjelasan Penyelesaian Pipeline Bulan Maret 3. Explanation of Pipeline Completion in March and
dan Bulan April 2023. April 2023.
4. Penjelasan Penyelesaian AYDA, KUR dan FLPP 4. Explanation of AYDA, KUR and FLPP Settlement
Bulan Maret dan Bulan April 2023 (termasuk in March and April 2023 (including Subrogation /
Hasil Subrogasi/Penagihan). Collection Results).
5. Laporan Direktur Kepatuhan dan Risk 5. Report of the Director of Compliance and Risk
Manajemen. Management.
6. Warna Sari. 6. Miscellaneous.
7. Penutup. 7. Closing.
5. 13 Juli 2023 1. Pembukaan 1. Opening
July 13, 2023 2. Struktur Organisasi setelah RUPS 27 Juni 2023 2. Organizational Structure after June 27, 2023
GMS
3. Kinerja Keuangan Semester I/2023 dibanding 3. Financial Performance of Semester I/2023
Realisasi Semester I/2022 serta RBB 2023. compared to Realization of Semester I/2022 and
2023 RBB.
4. Realisasi Pipeline Semester I/2023 dan 4. Pipeline Realization for Semester I/2023 and
dibandingkan dengan RBB 2023. compared to 2023 RBB.
5. Realisasi Kinerja Asset Recovery Semester 5. Realization of Asset Recovery Performance for
I/2023 dan dibandingkan dengan RBB 2023. Semester I/2023 and compared to 2023 RBB.
6. Laporan Penyelesaian Komitmen OJK dan 6. OJK Commitment Completion Report and OJK
progress Audit OJK. Audit progress.
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
6. 16 Agustus 1. Pembukaan 1. Opening
2023 2. Laporan Direktorat Fincon sampai Bulan Juli 2. Fincon Directorate Report up to July 2023 vs
August 16, 2023 vs RBB 2023 2023 RBB
2023 3. Laporan Direktorat Bisnis & Treasury sampai 3. Business & Treasury Directorate Report up to
Bulan Juli 2023 vs RBB 2023. July 2023 vs 2023 RBB.
4. Laporan Direktorat Asset Recovery sampai 4. Asset Recovery Directorate Report up to July
Bulan Juli 2023. 2023.
5. Laporan Direktorat Compliance sampai Bulan 5. Compliance Directorate Report up to July 2023.
Juli 2023.
6. Progres sampai Bulan Juli 2023 : 6. Progress until July 2023:
a. Seleksi kader (Direktorat Human Capital). a. Cadre selection (Directorate of Human
Capital).
b. Update IT & Operation (Direktorat IT & b. IT & Operation Update (Directorate of IT &
Operation). Operation).
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
7. 20 September 1. Pembukaan 1. Opening
2023 2. Laporan Direktorat Fincon sampai Bulan Agustus 2. Fincon Directorate Report up to August 2023 vs
September 20, 2023 vs RBB 2023 2023 RBB
2023 3. Laporan Direktorat Bisnis & Treasury sampai 3. Business & Treasury Directorate report up to
Bulan Agustus 2023 vs RBB 2023. August 2023 vs 2023 RBB.
4. Laporan Direktorat Asset Recovery sampai 4. Asset Recovery Directorate report until August
Bulan Agustus 2023 dan proyeksi penyelesaian 2023 and projected completion until the end of
s/d akhir tahun 2023. 2023.
5. Laporan Direktorat Compliance sampai Bulan 5. Compliance Directorate report up to August
Agustus 2023. 2023.
6. Update Direktorat IT. 6. IT Directorate Update.
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
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Annual Report 2023 221
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda
No
Date Agenda
8. 30 Oktober 1. Pembukaan 1. Opening
2023 2. Laporan Direktorat Fincon s/d Bulan September 2. Report of Fincon Directorate up to September
October 30, 2023 vs RBB 2023 dan Proyeksi s/d Desember 2023 vs 2023 RBB and Projection up to December
2023 2023 vs Audited 2022 serta Asumsi penyusunan 2023 vs 2022 Audited and Assumptions for 2024
RBB 2024. RBB preparation.
3. Laporan Direktorat Bisnis & Treasury s/d Bulan 3. Report of the Directorate of Business & Treasury
September 2023 vs RBB 2023. up to September 2023 vs 2023 RBB.
4. Laporan Direktorat Asset Recovery s/d Bulan 4. Asset Recovery Directorate Report up to
September 2023 dan proyeksi penyelesaian s/d September 2023 and projected completion until
akhir tahun 2023. the end of 2023.
5. Laporan Direktorat Compliance s/d Bulan 5. Report of Compliance Directorate up to
September 2023. September 2023.
6. Warna Sari. 6. Miscellaneous.
7. Penutup. 7. Closing.
9. 27 November 1. Pembukaan 1. Opening
2023 2. Laporan Direktorat Fincon s/d Bulan Oktober 2. Report of Fincon Directorate up to October 2023
November 27, 2023 vs RBB 2023 dan Proyeksi s/d Bulan vs 2023 RBB and Projection up to December
2023 Desember 2023 vs Audited 2022 serta progres 2023 vs 2022 Audited as well as progress of
penyusunan RBB 2024. 2024 RBB preparation.
3. Laporan Direktorat Bisnis & Treasury s/d Bulan 3. Report of Directorate of Business & Treasury up
Oktober 2023 vs RBB 2023 dan Proyeksi s/d to October 2023 vs 2023 RBB and Projection up
Bulan Desember 2023. to December 2023.
4. Laporan Direktorat Asset Recovery s/d Bulan 4. Directorate of Asset Recovery report up to
Oktober 2023 dan Proyeksi penyelesaian s/d October 2023 and projection of completion until
akhir tahun 2023. the end of 2023.
5. Laporan Direktorat Compliance s/d Bulan 5. Report of Compliance Directorate up to October
Oktober 2023. 2023.
6. Progres sampai Bulan Oktober 2023 : 6. Progress until October 2023:
a. Update Direktorat Human Capital a. Human Capital Directorate Update
b. Update Direktorat IT & Operation b. IT & Operation Directorate Update
7. Warna Sari. 7. Miscellaneous.
8. Penutup. 8. Closing.
10. 14 Desember 1. Pembukaan 1. Opening
2023 2. Rencana Kerja 2024 Direktorat: Bisnis & 2. 2024 Work Plan Directorates: Business &
December 14, Treasury; Fincon; HC & GA; IT & Operation; Treasury; Fincon; HC & GA; IT & Operation; Asset
2023 Aset Recovery; Compliance & SKMR; SKAI. Recovery; Compliance & SKMR; SKAI.
3. Agenda Rencana Kegiatan BAGI Tahun 2024. 3. BAGI Activity Plan Agenda for 2024.
4. Laporan Bulan Januari s/d Bulan November 2023 4. January to November 2023 Reports and
dan Proyeksi akhir tahun 2023 Direktorat: Fincon; Projections for the end of 2023 Directorates:
Bisnis & Treasury; Aset Recovery. Fincon; Business & Treasury; Asset Recovery.
5. Laporan Realisasi Pemenuhan Komitmen OJK 5. FSA Commitment Fulfillment Realization Report
2023 2023
6. Warna Sari. 6. Miscellaneous.
7. Penutup. 7. Closing.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Program Pengenalan Perusahaan Company Introduction Program for
Bagi Komisaris Baru New Commissioners
Dalam hal pengangkatan Komisaris baru, Bank memastikan In the event of the appointment of a new Commissioner,
Komisaris memahami tugas dan tanggung jawabnya the Bank ensures that the Commissioner understands his/
dan memberikan informasi kepada pihak terkait agar her duties and responsibilities and provides information
mendapatkan pemahaman lebih tentang Bank Artha Graha to relevant parties in order to gain a better understanding
Internasional guna mendukung pelaksanaan tugas dan of Bank Artha Graha Internasional to support the
tanggung jawabnya. implementation of his/her duties and responsibilities.
Program Pelatihan Dewan Komisaris Board of Commissioners Training
Program
Bank memberikan kesempatan kepada Dewan Komisaris The Bank provides opportunities for the Board of
untuk dapat mengembangkan dan meningkatkan Commissioners to develop and improve their competencies
kompetensi diri melalui pelatihan dan sertifikasi, maupun through training and certification, as well as other
program peningkatan kompetensi lainnya seperti seminar competency improvement programs such as seminars and
dan workshop. workshops.
Berikut disampaikan pelatihan pendidikan dan/atau The following are the educational training programs and/
peningkatan kompetensi yang diikuti Dewan Komisaris di or competency developments attended by the Board of
sepanjang tahun 2023. Commissioners throughout 2023.
Peserta Jenis Pelatihan Materi Pendidikan dan Pelatihan Tanggal Penyelenggara
Participants Type of Training Education and Training Materials Date Organizer
Elizawatie Webinar Memperkuat Ketahanan Nasional di 22 Mei 2023 OJK Institute
Simon Webinar Industri Jasa Keuangan May 22, 2023
Strengthening National Resilience in the
Financial Services Industry
Refreshment Refreshment Manajemen Risiko 3-15 Juli 2023 Risiko Manajemen
Refreshment Risk Management Refreshment July 3-15, 2023 Gagasan
Webinar Waspada Modus Penipuan Gaya Baru 3 Agustus 2023 OJK Institute
Webinar Awareness of New Style of Fraud August 3, 2023
Seminar Seminar Market Review/Economy 2 Desember 2023 LPPI
Seminar Outlook Tahun 2024 December 2, 2023
Seminar on Market Review/Economic
Outlook Year 2024
Nicolaus Eko Refreshment Refreshment Manajemen Risiko 1-15 Agustus 2023 Risiko Manajemen
Riwayanto*) Refreshment Risk Management Refreshment August 1-15, 2023 Gagasan
Pesta Uli Webinar Pembekalan Calon Komisaris 21-22 Agustus 2023 LPPI
Sitanggang**) Webinar Commissioner Candidate Briefing August 21-22, 2023
Seminar Indonesia Financial Sector Outlook 24 November 2023 LPPI
Seminar 2024 November 24, 2023
Indonesia Financial Sector Outlook in
2024
Seminar Seminar Market Review/Economy 2 Desember 2023 LPPI
Seminar Outlook Tahun 2024 December 2, 2023
Seminar on Market Review/Economic
Outlook Year 2024
*) menjabat hingga 27 Juni 2023 | served until June 27, 2023
**) menjabat sejak 27 Juni 2023 | in office since June 27, 2023
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Annual Report 2023 223
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Tata Kelola Perusahaan
Corporate Governance
Keputusan, Rekomendasi dan Decisions, Recommendations
Pelaksanaan Tugas Dewan and Implementation of Board of
Komisaris Commissioners' Duties
Selama tahun 2023, Dewan Komisaris Bank Artha Graha In 2023, the Board of Commissioners of Bank Artha Graha
Internasional telah mengambil beberapa keputusan yaitu: Internasional made a number of decisions, namely:
1. Menunjuk Ibu Elizawatie Simon selaku Komisaris 1. Appointed Mrs. Elizawatie Simon as Independent
Independen untuk memimpin RUPS; Commissioner to chair the GMS;
2. Memberhentikan dengan hormat Bapak Nicolaus Eko 2. Honorably discharged Mr. Nicolaus Eko Riwayanto
Riwayanto selaku Komisaris Independen, Bapak Andy as Independent Commissioner, Mr. Andy Dharma as
Dharma selaku Direktur, Bapak Indrastomo Nugroho Director, Mr. Indrastomo Nugroho as Director and
selaku Direktur dan Bapak Anas Latief selaku Direktur Mr. Anas Latief as Compliance Director/Independent
Kepatuhan/Direktur Independen; Director;
3. Mengangkat kembali anggota Dewan Komisaris dan 3. Reappointed the members of the Board of
anggota Direksi Perseroan sebagai berikut: Commissioners and the Board of Directors of the
Company as follows:
Dewan Komisaris Board of Commissioners
a. Bapak Kiki Syahnakri, selaku Komisaris Utama/ a. Mr. Kiki Syahnakri, as President Commissioner/
Komisaris Independen; Independent Commissioner;
b. Bapak Tomy Winata, selaku Wakil Komisaris Utama b. Mr. Tomy Winata, as Vice President Commissioner
c. Bapak Sugianto Kusuma, selaku Wakil Komisaris c. Mr. Sugianto Kusuma, as Vice President
Utama Commissioner
Direksi Board of Directors
a. Bapak Andy Kasih, selaku Direktur Utama a. Mr. Andy Kasih, as President Director
b. Bapak Indra Sintung Budianto, selaku Direktur b. Mr. Indra Sintung Budianto, as Director
4. Mengangkat 1 (satu) orang Komisaris Independen dan 4. Appointed 1 (one) Independent Commissioner and 1
1 (satu) orang Direksi baru yaitu Ibu Pesta Uli Sitanggang (one) new Director, namely Mrs. Pesta Uli Sitanggang as
selaku Komisaris Independen dan Bapak Handoyo Independent Commissioner and Mr. Handoyo Soedirdja
Soedirdja selaku Direktur; as Director;
5. Mengangkat Bapak Indrastomo Nugroho selaku 5. Appointed Mr. Indrastomo Nugroho as Compliance
Direktur Kepatuhan/Direktur Independen; Director/Independent Director;
6. Menunjuk kembali Kantor Akuntan Publik Kanaka 6. Re-appointed Public Accounting Firm Kanaka
Puradiredja, Suhartono sebagai kantor akuntan dan/ Puradiredja, Suhartono as the accounting firm and/or
atau kantor akuntan publik yang akan mengaudit buku- public accounting firm that will audit the Bank's books
buku Bank untuk tahun buku yang berakhir tanggal 31 for the fiscal year ending December 31, 2023; and
Desember 2023; dan
7. Menunjuk anggota Komite Audit, Komite Pemantau 7. Appointed members of the Audit Committee, Risk
Risiko dan Komite Remunerasi dan Nominasi. Monitoring Committee and Remuneration and
Nomination Committee.
Mekanisme Pengunduran Diri dan Resignation and Dismissal
Pemberhentian Dewan Komisaris Mechanism of the Board of
Commissioners
Sebagaimana yang telah diatur dalam Pedoman dan Tata As stipulated in the Bank's Board of Commissioners Charter,
Tertib Kerja Dewan Komisaris Bank, ketentuan terkait the provisions related to the resignation and dismissal of the
pengunduran diri dan pemberhentian Dewan Komisaris Board of Commissioners of Bank Artha Graha Internasional
Bank Artha Graha Internasional adalah sebagai berikut: are as follows:
1. Seorang anggota Dewan Komisaris berhak 1. A member of the Board of Commissioners is entitled
mengundurkan diri dari jabatannya dan wajib to resign from his/her position and must submit a
menyampaikan permohonan pengunduran diri kepada resignation request to the Bank regarding such intention
Bank mengenai maksud tersebut sedikitnya 90 hari at least 90 days before the date of his/her resignation;
sebelum tanggal pengunduran dirinya;
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
2. Bank wajib menyelenggarakan RUPS untuk 2. The Bank must hold a GMS to decide on the resignation
memutuskan permohonan pengunduran diri anggota request of a member of the Board of Commissioners
Dewan Komisaris dalam jangka waktu paling lambat no later than 90 days after the receipt of the
90 hari setelah diterimanya surat pengunduran diri resignation letter. A resigned member of the Board of
tersebut. Dewan Komisaris yang mengundurkan diri Commissioners may still be held accountable from the
tetap dapat dimintakan pertanggungjawabannya sejak date of appointment until his/her resignation in the GMS;
tanggal pengangkatan sampai dengan pengunduran
dirinya dalam RUPS;
3. Bank wajib melakukan keterbukaan informasi kepada 3. The Bank shall disclose information to the public and
masyarakat dan menyampaikan kepada Otoritas Jasa submit to the Financial Services Authority regarding the
Keuangan terkait pengunduran diri sesuai dengan resignation in accordance with the prevailing laws and
peraturan perundang-undangan yang berlaku di pasar regulations in the capital market; and
modal; dan
4. Masa jabatan anggota Dewan Komisaris akan berakhir 4. The term of office of a member of the Board of
dengan sendirinya apabila anggota Dewan Komisaris Commissioners will automatically end if the member of
tersebut: the Board of Commissioners:
a. Mengundurkan diri dengan pemberitahuan secara a. Resigns with written notice;
tertulis;
b. Tidak lagi memenuhi persyaratan perundang- b. No longer meets the requirements of the applicable
undangan yang berlaku; legislation;
c. Meninggal dunia; c. Passed away;
d. Diberhentikan berdasarkan keputusan RUPS, dan d. Is dismissed by resolution of the GMS, and
e. Dinyatakan pailit atau berada di bawah pengampuan e. Is declared bankrupt or placed under guardianship
berdasarkan suatu penetapan pengadilan. based on a court order.
Penilaian Kinerja Komite-Komite Performance Assessment of
yang Berada di Bawah Dewan Committees Under Board of
Komisaris Commissioners
Dewan Komisaris memiliki komite-komite penunjang yang The Board of Commissioners has supporting committees that
telah memiliki tugas dan tanggung jawab untuk mendukung have duties and responsibilities to support the performance
kinerja Dewan Komisaris. Komite-komite tersebut telah of the Board of Commissioners. These committees have
memiliki pedoman kerja yang jelas, sehingga pelaksanaan clear guidelines, so that the implementation of their duties
tugasnya bisa terarah dan efektif. Komite-komite yang can be directed and effective. The committees under the
berada di bawah Dewan Komisaris adalah Komite Audit, Board of Commissioners include the Audit Committee, Risk
Komite Pemantau Risiko dan Komite Remunerasi dan Monitoring Committee and Remuneration and Nomination
Nominasi. Committee.
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Annual Report 2023 225
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Tata Kelola Perusahaan
Corporate Governance
Uraian Dasar Penilaian Penilaian Kinerja
Description Basis of Assessment Performance Assessment
Komite Audit 1. Kehadiran dalam rapat Komite; Sangat Baik
Audit Committee 2. Penguasaan materi yang akan dibahas; Very Good
Komite Pemantau Risiko 3. Kesanggupan dalam menyediakan waktu serta upaya Sangat Baik
Risk Monitoring pemenuhan tugas dan tanggung jawab sebagai anggota Very Good
Committee Komite;
4. Kualitas dan saran yang diberikan dalam rapat-rapat;
Komite Remunerasi dan 5. Terlaksananya pemantauan dan evaluasi, baik secara Sangat Baik
Nominasi berkala maupun tahunan, atas hal-hal yang menjadi bidang Very Good
Remuneration and tugas dan tanggung jawab masing-masing Komite;
Nomination Committee 6. Pemantauan dan koreksi penyimpangan; dan
7. Terlaksananya pemantauan dan evaluasi terhadap divisi/
unit yang terkait dengan bidang tugas dan tanggung
jawab masing-masing komite.
1. Attendance at Committee meetings;
2. Mastery of the material to be discussed;
3. Ability to provide time and efforts to fulfill duties and
responsibilities as a member of the Committee;
4. Quality and advice provided in meetings;
5. Monitoring and evaluation, both periodically and annually,
on matters that fall within the scope of duties and
responsibilities of each Committee;
6. Monitoring and correction of deviations; and
7. Monitoring and evaluation of divisions/units related to the
duties and responsibilities of each committee.
DIREKSI
BOARD OF DIRECTORS
Direksi merupakan organ perusahaan yang bertanggung The Board of Directors is a corporate organ responsible
jawab atas jalannya pengurusan Bank untuk kepentingan for the management of the Bank for the benefit of the Bank
Bank serta sesuai dengan maksud dan tujuan Bank. Direksi and in accordance with the purposes and objectives of
memiliki wewenang serta bertugas dan bertanggung jawab the Bank. The Board of Directors has the authority as well
secara kolegial dalam mengelola Bank. Secara garis besar, as the duty and responsibility collegially in managing the
masing-masing Direktur dapat melaksanakan tugas dan Bank. In general, each Director can carry out duties and
mengambil keputusan sesuai dengan pembagian tugas make decisions in accordance with the division of duties
dan wewenangnya. Direksi bertanggung jawab terhadap and authority. The Board of Directors is responsible for
pengelolaan Bank agar dapat menghasilkan keuntungan the management of the Bank in order to generate profits
dan memastikan kesinambungan usaha Bank sesuai dengan and ensure the sustainability of the Bank's business in
anggaran dasar dan peraturan perundang-undangan. accordance with the articles of association and laws and
regulations.
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Pedoman Kerja/Piagam Direksi Board of Directors Charter
Bank telah memiliki Pedoman dan Tata Tertib Kerja Direksi The Bank has a Board of Directors Charter 0027.04.0 dated
0027.04.0 tanggal 28 Desember 2023 sebagai pedoman December 28, 2023 as a guideline for the implementation
pelaksanaan tugas dan tanggung jawab Direksi agar sesuai of the duties and responsibilities of the Board of Directors
dengan aturan dalam penerapan tata kelola perusahaan in accordance with the rules in the implementation of good
yang baik. Direksi juga mengacu pada peraturan perundang- corporate governance. The Board of Directors also refers
undangan lainnya seperti: to other laws and regulations such as:
1. Undang-Undang No. 40 tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 concerning Limited Liability
Terbatas; Companies;
2. Undang-Undang No. 10 tahun 1998 tentang Perbankan; 2. Law No. 10 of 1998 on Banking;
3. POJK No. 12/POJK.03/2021 tentang Bank Umum; 3. POJK No. 12/POJK.03/2021 concerning Commercial
Banks;
4. POJK No. 17 Tahun 2023 tentang Penerapan Tata Kelola 4. POJK No. 17 of 2023 concerning the Implementation of
bagi Bank Umum; Governance for Commercial Banks;
5. Peraturan Otoritas Jasa Keuangan No. 33/ 5. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 regarding the Board of Directors
Emiten dan Perusahaan Publik; and Board of Commissioners of Issuers and Public
Companies;
6. Surat Edaran Otoritas Jasa Keuangan No. 13/ 6. Circular Letter of the Financial Services Authority No.
SEOJK.03/2017 tentang Penerapan Tata Kelola Bank 13/SEOJK.03/2017 regarding the Implementation of
Umum; dan Corporate Governance for Commercial Banks; and
7. Anggaran Dasar Bank Artha Graha Internasional. 7. Articles of Association of Bank Artha Graha Internasional.
Ketentuan Masa Jabatan Term of Office Provisions
Masa jabatan anggota Direksi ditetapkan selama tiga tahun The term of office of a member of the Board of Directors
dan dapat diangkat kembali berdasarkan keputusan RUPS. is set for three years and may be reappointed based on
Namun, masa jabatan anggota Direksi akan berakhir dengan a resolution of the GMS. However, the term of office of a
sendirinya apabila anggota Direksi tersebut: member of the Board of Directors will expire automatically if
the member of the Board of Directors:
1. Mengundurkan diri dengan pemberitahuan secara 1. Resigns with written notice;
tertulis;
2. Tidak lagi memenuhi persyaratan perundang-undangan 2. No longer meets the requirements of the applicable
yang berlaku; legislation;
3. Meninggal dunia; 3. Passed away;
4. Diberhentikan berdasarkan keputusan RUPS; dan 4. Is dismissed by resolution of the GMS; and
5. Dinyatakan pailit atau ditaruh di bawah pengampuan 5. Is declared bankrupt or placed under guardianship
berdasarkan suatu penetapan pengadilan. based on a court decision.
Komposisi Direksi Board of Directors Composition
Tahun 2023, komposisi Dewan Komisaris Bank Artha Graha In 2023, the composition of the Board of Commissioners
Internasional mengalami perubahan sesuai keputusan of Bank Artha Graha Internasional changed in accordance
RUPS Tahunan Tahun 2023 yang diselenggarakan pada with the resolution of the 2023 Annual GMS held on June
27 Juni 2023, sehingga komposisi Direksi Bank menjadi 27, 2023 to be as follows:
sebagai berikut:
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Annual Report 2023 227
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Dasar Pengangkatan Periode
Name Position Basis of Appointment Period
Andy Kasih Direktur Utama 1. Akta Pernyataan Keputusan Rapat No. 95 tanggal 30 Juni 2008; 2023-2026
President 2. Akta Pernyataan Keputusan Rapat No. 5 tanggal 4 Juli 2014;
Director 3. Akta Pernyataan Keputusan Rapat No. 20 tanggal 16 Juni 2017;
4. Akta Pernyataan Keputusan Rapat No. 7 tanggal 5 Oktober
2020; dan
5. Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023
1. Deed of Meeting Resolution No. 95 dated June 30, 2008;
2. Deed of Meeting Resolution No. 5 dated July 4, 2014;
3. Deed of Meeting Resolution No. 20 dated June 16, 2017;
4. Deed of Meeting Resolution No. 7 dated October 5, 2020; and
5. Deed of Meeting Resolution No. 16 dated July 17, 2023
Christina Wakil Direktur 1. Akta Pernyataan Keputusan Rapat No. 09 tanggal 17 Juli 2018; 2021-2024
Harapan Utama dan
Vice President 2. Akta Pernyataan Keputusan Rapat No. 177 tanggal 23 Agustus
Director 2021.
1. Deed of Meeting Resolution No. 09 dated July 17, 2018; and
2. Deed of Meeting Resolution No. 177 dated August 23, 2021.
Indrastomo Direktur 1. Akta Pernyataan Keputusan Rapat No. 09 tanggal 17 Juli 2018; 2023-2026
Nugroho Kepatuhan 2. Akta Pernyataan Keputusan Rapat No. 177 tanggal 23 Agustus
/ Direktur 2021; dan
Independen 3. Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023
Compliance 1. Deed of Meeting Resolution No. 09 dated July 17, 2018;
Director/ 2. Deed of Meeting Resolution No. 177 dated August 23, 2021; and
Independent 3. Deed of Meeting Resolution No. 16 dated July 17, 2023.
Director
Indra S. Direktur 1. Akta Pernyataan Keputusan Rapat No. 225 tanggal 28 November 2023-2026
Budianto Director 2014;
2. Akta Pernyataan Keputusan Rapat No. 20 tanggal 16 Juni 2017;
3. Akta Pernyataan Keputusan Rapat No. 7 tanggal 5 Oktober
2020; dan
4. Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023
1. Deed of Meeting Resolution No. 225 dated November 28, 2014;
2. Deed of Meeting Resolution No. 20 dated June 16, 2017;
3. Deed of Meeting Resolution No. 7 dated October 5, 2020; and
4. Deed of Meeting Resolution No. 16 dated July 17, 2023
Handoyo Direktur • Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023 2023-2026
Soedirdja Director • Deed of Meeting Resolution No. 16 dated July 17, 2023
Penilaian Kemampuan dan Fit and Proper Assessment
Kepatutan
Calon anggota Direksi wajib memperoleh persetujuan dari Prospective members of the Board of Directors must obtain
Otoritas Jasa Keuangan sebelum menjalankan tindakan, approval from the Financial Services Authority before
tugas, dan fungsinya sebagai Direksi. Dalam hal ini, seluruh carrying out their actions, duties and functions as Directors.
anggota Direksi harus memenuhi persyaratan telah lulus In this case, all members of the Board of Directors must
penilaian uji kemampuan dan kepatutan sesuai dengan meet the requirements of having passed the fit and proper
ketentuan yang disyaratkan oleh Regulator sebagaimana test assessment in accordance with the provisions required
yang diatur dalam Peraturan Otoritas Jasa Keuangan No. by the Regulator as stipulated in the Financial Services
27/POJK.03/2016 tentang Penilaian Kemampuan dan Authority Regulation No. 27/POJK.03/2016 concerning
Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. Fit and Proper Assessment for Main Parties of Financial
Services Institutions.
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Tabel berikut menjelaskan persetujuan dari Otoritas Jasa The following table sets out the approvals from the Financial
Keuangan dan Bank Indonesia terhadap anggota Direksi Services Authority and Bank Indonesia for members of the
Bank: Bank's Board of Directors:
Nama Jabatan Penyelenggara Tanggal Kelulusan No. Surat
Name Position Organizer Date of Completion Letter No.
Surat Bank Indonesia
No. 10/184/GBI/DPIP/
Direktur Utama 9 Desember 2008 Rahasia
Andy Kasih Bank Indonesia
President Director December 9, 2008 Bank Indonesia Letter
No. 10/184/GBI/DPIP/
Rahasia
Surat Otoritas Jasa
Otoritas Jasa Keuangan No. SR-8/
Wakil Direktur Utama
Keuangan 9 Januari 2019 PB.12/2019
Christina Harapan Vice President
Financial Services January 9, 2019 Financial Services
Director
Authority Authority Letter No.
SR-8/PB.12/2019
Surat Otoritas Jasa
Direktur Kepatuhan /
Otoritas Jasa Keuangan No. SR-252/
Direktur Independen
Keuangan 8 November 2023 PB.02/2023
Indrastomo Nugroho Compliance Director/
Financial Services November 8, 2023 Financial Services
Independent Director
Authority Authority Letter No.
SR-252/PB.02/2023
Surat Otoritas Jasa
Otoritas Jasa Keuangan No. SR-123/
Direktur Keuangan 2 Oktober 2015 PB.12/2019
Indra S. Budianto
Director Financial Services October 2, 2015 Financial Services
Authority Authority Letter No.
SR-123/PB.12/2019
Surat Otoritas Jasa
Otoritas Jasa Keuangan No. SR-252/
Direktur Keuangan 8 November 2023 PB.02/2023
Handoyo Soedirdja
Director Financial Services November 8, 2023 Financial Services
Authority Authority Letter No.
SR-252/PB.02/2023
Sertifikasi Manajemen Risiko Risk Management Certification
Direksi Bank wajib memiliki Sertifikat Manajemen Risiko The Board of Directors of the Bank is required to have a
minimal tingkat 4 dan 5 atau setara dengan jenjang 6 dan Risk Management Certificate of at least level 4 and 5 or
7 sebagaimana yang diatur dalam Surat Edaran Otoritas equivalent to level 6 and 7 as stipulated in Circular Letter
Jasa Keuangan No. 28/SEOJK.03/2022. Sertifikat tersebut of the Financial Services Authority No. 28/SEOJK.03/2022.
menjadi salah satu indikator dalam penilaian fit and proper The certificate is one of the indicators in the fit and proper
test yang harus dijalani oleh Direksi yang akan menjabat. test assessment that must be undergone by the incoming
Directors.
Pada tahun 2023, sebagian besar anggota Dewan Direksi In 2023, most of the members of the Board of Directors of
Bank Artha Graha Internasional telah memenuhi ketentuan Bank Artha Graha Internasional had complied with these
tersebut dan yang belum memiliki Sertifikat Manajemen provisions and those who did not have a Risk Management
Risiko akan segera dilakukan pemenuhan sertifikasi sesuai Certificate will soon fulfill the certification in accordance
dengan ketentuan regulator. with regulatory requirements.
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Pada tahun 2023, Direksi yang telah lulus sertifikasi In 2023, the Directors who had passed the risk management
manajemen risiko sebagai berikut: certification are as follows:
Sertifikasi Manajemen
Nama Jabatan Risiko Penyelenggara
Name Position Risk Management Organizer
Certification
Direktur Utama Level V atau setara Jenjang 7 Badan Sertikasi Manajemen Risiko (BSMR)
Andy Kasih
President Director Level V or to Level 7 Risk Management Certification Body (BSMR)
Lembaga Sertikasi Profesi Perbankan (LSPP)
Christina Wakil Direktur Utama Level V atau setara Jenjang 7
Banking Professional Certification Institute
Harapan Vice President Director Level V or to Level 7
(LSPP)
Direktur Kepatuhan /
Lembaga Sertikasi Profesi Perbankan (LSPP)
Indrastomo Direktur Independen Level V atau setara Jenjang 7
Banking Professional Certification Institute
Nugroho Compliance Director / Level V or to Level 7
(LSPP)
Independent Director
Lembaga Sertikasi Profesi Perbankan (LSPP)
Indra S. Direktur Level V atau setara Jenjang 7
Banking Professional Certification Institute
Budianto Director Level V or to Level 7
(LSPP)
Lembaga Sertikasi Profesi Perbankan (LSPP)
Handoyo Direktur Level V atau setara Jenjang 7
Banking Professional Certification Institute
Soedirdja*) Director Level V or to Level 7
(LSPP)
*) Telah memperoleh Sertifikasi Manajemen Risiko Level V pada tanggal 22 Maret 2024
*) Obtained Level V Risk Management Certification on March 22, 2024
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of Board
of Directors
Sesuai dengan ketentuan dalam Pedoman dan Tata Tertib In accordance with the provisions of the Board of Directors'
Kerja Direksi, Direksi mengemban tugas dan tanggung Charter, the Board of Directors has the following duties and
jawab sebagai berikut: responsibilities:
1. Menjalankan dan bertanggung jawab atas pengurusan 1. Carrying out and being responsible for the management
Bank untuk kepentingan Bank sesuai dan dalam of the Bank for the benefit of the Bank in accordance
mencapai maksud dan tujuan Bank with and in achieving the purposes and objectives of the
Bank.
Tugas Pokok Direksi adalah: The main duties of the Board of Directors are:
a. Memimpin dan mengurus Bank sesuai dengan tujuan a. Leading and managing the Bank in accordance with
Bank; the Bank's objectives;
b. Menguasai, memelihara, dan mengurus kekayaan b. Controlling, maintaining, and managing the Bank's
Bank. assets.
2. Direksi wajib melaksanakan tugas, wewenang, dan 2. The Board of Directors shall carry out their duties,
tanggung jawab dengan itikad baik dan dengan prinsip authorities, and responsibilities in good faith and with
kehati-hatian. prudential principles.
3. Direksi berwenang mewakili Bank sesuai dengan 3. The Board of Directors is authorized to represent the
ketentuan peraturan perundang-undangan, anggaran Bank in accordance with the provisions of laws and
dasar dan keputusan RUPS. regulations, articles of association and resolutions
Dalam rangka mendukung efektivitas pelaksanaan tugas of the GMS. In order to support the effectiveness of
dan tanggung jawabnya, Direksi dapat membentuk the implementation of its duties and responsibilities,
komite dan berkewajiban melakukan evaluasi terhadap the Board of Directors may establish committees
kinerja komite tersebut setiap akhir tahun buku Bank, and is obliged to evaluate the performance of these
serta untuk mendukung pelaksanaan prinsip tata kelola committees at the end of each financial year of the
perusahaan yang baik oleh Bank, Direksi berkewajiban Bank, and to support the implementation of good
membentuk, serta berwenang untuk mengangkat corporate governance principles by the Bank, the Board
dan memberhentikan Sekretaris Perusahaan atau of Directors is obliged to establish, and is authorized
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susunan unit kerja Sekretaris Perusahaan berikut to appoint and dismiss the Corporate Secretary or the
pertanggungjawabnya. composition of the Corporate Secretary work unit and
its responsibilities.
4. Pembagian tugas dan wewenang di antara para anggota 4. The division of duties and authority among the members
Direksi ditetapkan oleh Rapat Umum Pemegang Saham, of the Board of Directors shall be determined by the
dan dalam hal Rapat Umum Pemegang Saham tidak General Meeting of Shareholders, and in the event
menetapkan, pembagian tugas, dan wewenang anggota that the General Meeting of Shareholders does not
Direksi ditetapkan berdasarkan keputusan Direksi. determine, the division of duties, and authority of the
members of the Board of Directors shall be determined
by resolution of the Board of Directors.
5. Direksi bertanggung jawab penuh dalam melaksanakan 5. The Board of Directors is fully responsible for carrying
tugasnya yang ditujukan untuk kepentingan Bank dalam out its duties for the benefit of the Bank in achieving its
mencapai maksud dan tujuannya. goals and objectives.
6. Merumuskan dan bertanggung jawab atas tercapainya 6. Formulating and being responsible for the achievement
visi, misi dan strategi jangka pendek, menegah dan of the vision, mission and short, medium and long term
jangka panjang perusahaan melalui koordinasi kerja dan strategies of the company through work coordination
pemantauan kinerja dan prestasi setiap unit kerja. and monitoring the performance and achievement of
each work unit.
7. Merumuskan arah kebijakan dan sasaran bidang 7. Formulating policy direction and objectives in the field of
kepatuhan dan manajemen risiko Bank dalam memenuhi compliance and risk management of the Bank in fulfilling
seluruh peraturan Otoritas Jasa Keuangan dan all regulations of the Financial Services Authority and
peraturan perundang-undangan lain yang berlaku dalam other applicable laws and regulations in the framework
rangka prinsip kehati-hatian. of prudential principles.
8. Direksi berhak mewakili Bank didalam dan diluar 8. The Board of Directors has the right to represent the
pengadilan tentang segala hal dan dalam segala kejadian, Bank in and out of court on all matters and in all events,
dan berhak mengikat Bank dengan pihak lain atau pihak and has the right to bind the Bank with other parties or
lain dengan Bank serta menjalankan segala tindakan baik other parties with the Bank and to take all actions both
yang mengenai pengurusan maupun mengenai pemilikan, regarding management and ownership, but with the
akan tetapi dengan ketentuan bahwa khusus: specific provisions of:
a. Mendirikan suatu usaha baru atau turut serta pada a. Establishing a new business or participate in other
perusahaan lain baik di dalam maupun di luar negeri; companies both at home and abroad;
b. Menjual saham milik Bank pada perusahaan lain; b. Selling shares owned by the Bank in other companies;
c. Membeli, menjual atau dengan cara lain melepaskan c. Buying, selling or otherwise disposing of rights to
hak atas barang tidak bergerak atau perusahaan- immovable property or corporate companies; and
perusahaan; dan
d. Menyewakan, menjamin atau memberati barang- d. Leasing, guaranteeing or encumbering immovable
barang tidak bergerak milik Bank harus dengan property belonging to the Bank must be with the
persetujuan Dewan Komisaris, yang dalam approval of the Board of Commissioners, which
pelaksanaannya terhadap pihak ketiga surat/akta in its implementation towards third parties the
yang bersangkutan cukup ditandatangani oleh letter/ deed concerned is sufficiently signed by the
Komisaris Utama atau 1 (satu) Wakil Komisaris Utama President Commissioner or 1 (one) Vice President
bersama-sama dengan 1 (satu) anggota Dewan Commissioner together with 1 (one) member of the
Komisaris. Board of Commissioners.
9. Perbuatan hukum untuk mengalihkan, melepaskan hak 9. For legal actions to transfer, release rights or make
atau menjadikan jaminan utang yang merupakan lebih debt collateral which constitutes more than 50%
dari 50% (lima puluh persen) jumlah kekayaan bersih (fifty percent) of the Bank's net assets either in one
Bank baik dalam satu transaksi yang berdiri sendiri independent transaction or in relation to each other, the
ataupun yang berkaitan satu sama lain, Direksi harus Board of Directors must obtain approval from the GMS
mendapat persetujuan RUPS yang dihadiri atau diwakili which is attended or represented by shareholders who
para pemegang saham yang memiliki paling sedikit own at least 3/4 (three fourths) of the total shares with
3/4 (tiga per empat) bagian dari jumlah seluruh saham voting rights present at the GMS, and the decision is
dengan hak suara hadir dalam RUPS, dan keputusan approved by more than 3/4 (three fourths) of the total
disetujui oleh lebih dari 3/4 (tiga per empat) bagian shares with voting rights present at the GMS. If in the
dari jumlah seluruh saham dengan hak suara yang first GMS referred to above the specified quorum is not
hadir dalam RUPS. Apabila dalam RUPS pertama yang achieved, a second GMS may be held with the same
dimaksud tersebut di atas kuorum yang ditentukan tidak agenda as the first GMS.
tercapai, maka dapat diselenggarakan RUPS kedua
dengan acara yang sama seperti RUPS pertama.
RUPS kedua tersebut harus dihadiri atau diwakili para The second GMS must be attended or represented
pemegang saham yang memiliki paling sedikir 2/3 (dua by shareholders holding at least 2/3 (two-thirds) of the
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Tata Kelola Perusahaan
Corporate Governance
per tiga) bagian dari jumlah seluruh saham dengan hak total number of shares with valid voting rights, and the
suara yang sah, dan keputusan disetujui oleh lebih dari resolution shall be approved by more than 3/4 (three-
3/4 (tiga per empat) bagian dari jumlah seluruh saham fourths) of the total number of shares with voting rights
dengan hak suara yang hadir dalam RUPS kedua. present at the second GMS.
Jikalau kuorum dalam RUPS kedua tersebut juga tidak If the quorum in the second GMS is also not met, then
terpenuhi, maka RUPS ketiga sah dan berhak mengambil the third GMS is valid and entitled to make decisions if
keputusan jika dihadiri oleh pemegang saham dari attended by shareholders of shares with valid voting
saham dengan hak suara yang sah, dalam kuorum rights, within the attendance quorum determined by
kehadiran yang ditetapkan oleh OJK, atas permohonan OJK, at the request of the Bank. The invitation to the
Bank. Dalam pemanggilan RUPS ketiga menyebutkan third GMS states that the second GMS has been held
bahwa RUPS kedua telah diselenggarakan dan tidak and did not reach the attendance quorum.
mencapai kuorum kehadiran.
10. Untuk menjalankan perbuatan hukum berupa transaksi 10. Carrying out legal actions in the form of transactions
yang memuat benturan kepentingan antara kepentingan that contain conflicts of interest between the personal
ekonomis pribadi anggota Direksi, Dewan Komisaris economic interests of members of the Board of
atau Pemegang Saham, dengan kepentingan ekonomis Directors, Board of Commissioners or Shareholders,
Perseroan, Direksi memerlukan persetujuan RUPS. with the economic interests of the Company, the Board
of Directors requires GMS approval.
11. Direksi wajib menindaklanjuti temuan audit dan 11. The Board of Directors shall follow up on audit findings
rekomendasi dari Satuan Kerja Audit Intern (SKAI), and recommendations from the Internal Audit Unit (SKAI),
auditor ekstern, hasil pengawasan Otoritas Jasa external auditors, supervisory results of the Financial
Keuangan dan/atau hasil pengawasan otoritas lain. Services Authority and/or supervisory results of other
authorities.
12. Wajib mempertanggungjawabkan pelaksanaan 12. Shall be accountable for the implementation of its duties
tugasnya kepada Pemegang Saham melalui Rapat to the Shareholders through the General Meeting of
Umum Pemegang Saham. Shareholders.
13. Direksi wajib mengelola Bank sesuai dengan 13. The Board of Directors shall manage the Bank in
kewenangan dan tanggung jawab Direksi sebagaimana accordance with its authority and responsibilities as
diatur dalam anggaran dasar dan peraturan perundang- stipulated in the articles of association and laws and
undangan. regulations.
14. Direksi wajib menerapkan prinsip-prinsip Tata Kelola 14. The Board of Directors shall apply the principles of Good
yang baik dalam setiap kegiatan usaha Bank pada Governance in every business activity of the Bank at all
seluruh tingkatan atau jenjang organisasi. levels of the organization.
15. Dalam rangka menerapkan prinsip Tata Kelola yang 15. To implement the principles of good governance, the
baik, Direksi paling sedikit wajib membentuk: Board of Directors must at least establish:
a. Satuan Kerja Audit Intern; a. Internal Audit Work Unit;
b. Satuan Kerja Manajemen Risiko dan Komite b. Risk Management Work Unit and Risk Management
Manajemen Risiko; dan Committee; and
c. Satuan Kerja Kepatuhan. c. Compliance Work Unit.
16. Direksi wajib mengungkapkan kepada pegawai 16. The Board of Directors must disclose the Bank's strategic
mengenai kebijakan Bank yang bersifat strategis di policies in the field of employment to employees.
bidang kepegawaian.
17. Direksi dilarang menggunakan penasihat perorangan 17. The use of individual advisors and/or professional
dan/atau jasa profesional sebagai konsultan. services as consultants may be carried out in the event
Penggunaan penasihat perorangan dan/atau jasa of fulfilling the following requirements:
profesional sebagai konsultan dapat dilakukan dalam
hal memenuhi persyaratan :
a. Untuk proyek bersifat khusus; a. Intended for special projects;
b. Didasarkan pada kontrak kerja yang jelas; dan b. Based on a clear work contract; and
c. Merupakan Pihak Independen dan memiliki c. Performed by an Independent Party with the
kualifikasi untuk mengerjakan proyek yang bersifat qualifications to work on special projects as referred
khusus sebagaimana dimaksud dalah huruf a. to in letter a.
18. Direksi wajib menyediakan data dan informasi yang 18. The Board of Directors shall provide accurate, relevant
akurat, relevan, dan tepat waktu kepada Dewan and timely data and information to the Board of
Komisaris. Commissioners.
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19. Direksi wajib memiliki pedoman dan tata tertib kerja yang 19. The Board of Directors must have guidelines and work
bersifat mengikat bagi setiap anggota Direksi. Pedoman rules that are binding for each member of the Board of
dan tata tertib kerja paling sedikit wajib mencantumkan: Directors. The guidelines and work rules must at least
include:
a. Pengaturan etika kerja; a. Work ethics arrangements;
b. Waktu kerja; dan b. Working time; and
c. Pengaturan rapat. c. Meeting arrangements.
20. Keputusan Direksi yang diambil sesuai dengan pedoman 20. Decisions of the Board of Directors made in accordance
dan tata tertib kerja mengikat dan menjadi tanggung with the guidelines and work rules are binding and the
jawab seluruh anggota Direksi responsibility of all members of the Board of Directors
Tugas dan Tanggung Jawab Masing- Duties and Responsibilities of Each
Masing Direksi Director
Nama dan Jabatan Tanggung Jawab
Name and Position Responsibility
• Mengoordinasikan pelaksanaan pengurusan • Coordinating the implementation of the Bank's
Bank sesuai yang ditetapkan dalam Anggaran management as stipulated in the Articles of
Dasar dan keputusan RUPS dengan Association and resolutions of the GMS with
memperhatikan ketentuan yang berlaku; due observance of the prevailing regulations;
• Mengoordinasikan, mengarahkan, dan • Coordinating, directing, and supervising
melakukan supervisi direktorat-direktorat directorates within the Bank on an ongoing
dalam Bank secara berkesinambungan sesuai basis in accordance with their respective
dengan bidangnya masing-masing agar fields in order to run smoothly, effectively,
berjalan dengan lancar, efektif, efisien, dan efficiently, and remain within the Bank's long-
tetap dalam strategi jangka panjang Bank; term strategy;
• Mengarahkan proses-proses perubahan • Directing the change processes needed to
yang diperlukan untuk memenuhi tantangan meet the challenges of market competition
persaingan pasar dengan mendorong by encouraging business units to market
unit bisnis memasarkan produk dan jasa products and services more dynamically
dengan lebih dinamis dan kompetitif, dengan and competitively, with comprehensive
pengkajian yang komprehensif dari Direktorat assessment from the Risk Management and
Risk Management dan Compliance; Compliance Directorate;
Andy Kasih • Meningkatkan citra Bank di tingkat nasional • Enhancing the Bank's image at the national
Direktur Utama dan internasional serta turut membina and international levels and fostering
President Director hubungan baik dengan bank koresponden, good relations with correspondent banks,
investment bank, lembaga keuangan, investment banks, financial institutions,
Nasabah, dan otoritas moneter, baik di dalam customers, and monetary authorities, both at
maupun di luar negeri; home and abroad;
• Bertanggung jawab atas bidang Legal Bureau; • Responsible for Legal Bureau;
• Bertanggung jawab atas bidang Operation; • Responsible for Operations;
• Bertanggung jawab atas bidang Audit Internal • Responsible for Internal Audit and Anti Fraud;
dan Anti Fraud;
• Bertanggung jawab atas bidang Human • Responsible for Human Capital;
Capital;
• Bertanggung jawab atas bidang General Affair; • Responsible for General Affairs;
• Bertanggung jawab atas bidang Corporate • Responsible for Corporate Secretary;
Secretary;
• Bertanggung jawab atas bidang Financial • Responsible for the Financial Control field;
Control;
• Bertanggung jawab atas bidang SKTI; dan • Responsible for the SKTI field; and
• Bertanggung jawab atas bidang Credit • Responsible for Credit Analyst.
Analyst.
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Tata Kelola Perusahaan
Corporate Governance
Nama dan Jabatan Tanggung Jawab
Name and Position Responsibility
• Bersama-sama dengan Direktur Utama • Together with the President Director,
mengoordinasikan pelaksanaan pengurusan coordinating the implementation of the
Bank sesuai penetapan dalam Anggaran Bank's management in accordance with the
Dasar dan keputusan RUPS, dengan stipulations in the Articles of Association and
memperhatikan ketentuan yang berlaku; resolutions of the GMS, with due observance
of applicable regulations;
• Bersama-sama dengan Direktur Utama • Together with the President Director,
mengoordinasikan, mengarahkan, serta coordinating, directing, and supervising the
melakukan supervisi Direktorat dalam Bank Directorates within the Bank on an ongoing
secara berkesinambungan sesuai dengan basis in accordance with their respective
bidangnya masing-masing agar berjalan fields in order to run smoothly, effectively,
dengan lancar, efektif, efisien, dan tetap dalam efficiently, and remain within the Bank's long-
Christina Harapan strategi jangka panjang Bank; term strategy;
Wakil Direktur • Bersama-sama dengan Direktur Utama • Together with the President Director,
Utama meningkatkan citra Bank di tingkat nasional enhancing the Bank's image at the national
Vice President dan internasional, serta turut membina and international levels, and fostering
Director hubungan baik dengan bank koresponden, good relations with correspondent banks,
investment bank, lembaga keuangan, investment banks, financial institutions,
Nasabah, dan otoritas moneter, baik di dalam customers, and monetary authorities, both at
maupun di luar negeri; home and abroad;
• Bersama-sama dengan Direktur Utama • Together with the President Director,
mengoordinasikan pelaksanaan kegiatan coordinating the implementation of activities
dalam mengarahkan dan membina jaringan in directing and fostering the office network
kantor untuk mencapai target pangsa pasar to achieve market share targets and increase
dan meningkatkan volume bisnis (dana dan business volume (funds and loans);
kredit);
• Bertanggung jawab atas bidang Business & • Responsible for Business & Treasury; and
Treasury; dan
• Bertanggung jawab atas bidang Digital. • Responsible for Digital.
Indrastomo Nugroho • Bertanggung jawab atas bidang Compliance; • Responsible for Compliance; and
Direktur Kepatuhan / dan
Direktur Independen • Bertanggung jawab atas bidang Risk • Responsible for Risk Management.
Compliance Director Management.
/ Independent
Director
• Bertanggung jawab atas bidang Asset • Responsible for the Consumer & Retail Asset
Indra S. Budianto
Recovery Consumer & Retail; dan Recovery; and
Direktur
• Bertanggung jawab atas bidang Asset • Responsible for Corporate & Commercial
Director
Recovery Corporate & Commercial. Asset Recovery.
• Bertanggung jawab atas bidang Financial • Responsible for Financial Institution;
Institution;
Handoyo Soedirdja • Bertanggung jawab atas bidang Treasury; • Responsible for Treasury;
Direktur • Bertanggung jawab atas bidang Fixed Income; • Responsible for Fixed Income;
Director • Bertanggung jawab atas bidang Regional • Responsible for Regional Head; and
Head; dan
• Bertanggung jawab atas bidang Digital Insight. • Responsible for Digital Insight.
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Rapat Direksi Board of Directors Meeting
Sesuai POJK Nomor 33/POJK.04/2014 tentang Direksi dan In accordance with POJK Number 33/POJK.04/2014
Dewan Komisaris Emiten atau Perusahaan Publik, Direksi concerning the Board of Directors and Board of
wajib mengadakan rapat paling kurang 1 (satu) kali dalam 1 Commissioners of Issuers or Public Companies, the Board
(satu) bulan. of Directors must hold a meeting at least 1 (one) time in 1
(one) month.
Namun demikian, Direksi dapat mengadakan rapat However, the Board of Directors may hold a meeting at any
sewaktu-waktu atas permintaan 1 (satu) atau beberapa time at the request of 1 (one) or several members of the Board
anggota Direksi atau permintaan Dewan Komisaris, dengan of Directors or the request of the Board of Commissioners,
menyebutkan hal-hal yang akan dibicarakan. by stating the matters to be discussed.
Dalam setiap rapat Direksi dibuatkan risalah rapat oleh Minutes of each meeting of the Board of Directors are
Sekretaris Perusahaan dan ditandatangani oleh pimpinan prepared by the Corporate Secretary and signed by the
rapat serta seluruh anggota Direksi yang hadir dalam rapat. chairman of the meeting and all members of the Board of
Risalah rapat berisi hal-hal yang dibicarakan dan hal-hal Directors present at the meeting. The minutes of the meeting
yang diputuskan. contain matters discussed and matters decided.
Sepanjang tahun 2023 Direksi telah melaksanakan rapat In 2023, the Board of Directors conducted 13 internal
internal Direksi sebanyak 13 kali. Adapun agenda dan Board of Directors meetings. The agenda and attendance
rekapitulasi kehadiran Direksi dalam rapat di tahun 2023 summary of the Board of Directors meetings in 2023 are as
adalah sebagai berikut: follows:
Rapat Direksi
Nama Board of Directors Meeting
Name Jumlah Rapat Kehadiran
%
Number of Meetings Attendance
Andy Kasih 13 11 84,62
Christina Harapan 13 10 76,92
Indrastomo Nugroho 13 12 92,31
Indra S. Budianto 13 9 69,23
Handoyo Soedirdja*) 3 3 100,00
Anas Latief**) 10 9 90,00
Andy Dharma***) 6 6 100,00
*) Perhitungan jumlah pertemuan efektif setelah ybs lulus uji kelayakan dan kepatutan OJK pada tanggal sejak 8 November 2023 | Calculation of the
effective number of meetings after the person has passed the OJK fit and proper test on November 8, 2023.
**) Menjabat hingga 8 November 2023, setelah Bapak Indrastomo Nugroho lulus uji kelayakan dan kepatutan OJK selaku Direktur Kepatuhan/Direktur
Independen | Serves until November 8, 2023, after Mr. Indrastomo Nugroho passes the OJK fit and proper test as Compliance Director/Independent Director
***) Menjabat hingga 27 Juni 2023 | Serves until June 27, 2023
Agenda Rapat Internal Direksi Board of Directors Internal Meeting Agenda
1. Realisasi angka Utama Setiap Bulan; 1. Realization of Monthly Key Figures;
2. Kinerja Bisnis Setiap Bulan; 2. Monthly Business Performance ;
3. Pelaksanaan Kepatuhan Bank; 3. Implementation of Bank Compliance;
4. Rencana Bisnis Bank; 4. Bank Business Plan;
5. Kinerja Asset Recovery; dan 5. Asset Recovery Performance; and
6. Hal-Hal Strategis Lainnya. 6. Other Strategic Matters.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 235
Page 236
Tata Kelola Perusahaan
Corporate Governance
Program Pengenalan Perusahaan Company Introduction Program for
Bagi Direksi Baru New Directors
Dalam hal pengangkatan Direksi baru, Bank memastikan In the case of appointing new Directors, the Bank ensures
Direksi memahami tugas dan tanggung jawabnya dan that the Directors understand their duties and responsibilities
proses bisnis Bank yang dilaksanakan oleh Direksi selain and the Bank's business processes implemented by the
dapat bekerja selaras dengan Organ Perseroan lainnya. Directors in addition to being able to work in harmony with
other Company Organs.
Program Pelatihan Direksi Board of Directors Training Program
Bank memberikan kesempatan kepada Direksi untuk dapat The Bank provides opportunities for the Directors to
mengembangkan dan meningkatkan kompetensi diri melalui develop and improve their competencies through training
pelatihan dan sertifikasi, maupun program peningkatan and certification, as well as other competency improvement
kompetensi lainnya seperti seminar dan workshop. programs such as seminars and workshops.
Berikut disampaikan pelatihan pendidikan dan/atau The following are the education and/or competency
peningkatan kompetensi yang diikuti Direksi di sepanjang improvement training attended by the Board of Directors
tahun 2023. throughout 2023.
Peserta Jenis Pelatihan Materi Pendidikan Waktu Penyelenggara
Participants Type of Training Education Materials Time Organizer
Andy Kasih Refreshment Refreshment Manajemen Risiko 3-15 Juli 2023 Risiko Manajemen
Risk Management Refreshment July 3-15, 2023 Gagasan
Webinar Waspada Modus Penipuan Gaya Baru 3 Agustus OJK Institute
Beware of New Style Fraud Modes 2023
August 3, 2023
Christina Refreshment Refreshment Sertifikasi Treasury Dealer 7 Januari 2023 EfektifPro
Harapan Treasury Dealer Certification Refreshment January 7,
2023
Refreshment Refreshment Sertifikasi Manajemen Risiko 4 Maret 2023 Raharja Duta
Risk Management Certification March 4, 2023 Solusindo
Refreshment
Indrastomo Refreshment Refreshment Sertifikasi Manajemen Risiko 3-15 Juli 2023 Risiko Manajemen
Nugroho Risk Management Certification July 3-15, 2023 Gagasan
Refreshment
Sustainable Finance - Carbon Literacy 9 Desember Internal
2023
December 9,
2023
Indra S. Budianto Refreshment Refreshment Sertifikasi Manajemen Risiko 4 Maret 2023 Raharja Duta
Risk Management Certification March 4, 2023 Solusindo
Refreshment
Anas Latief*) Refreshment Refreshment Sertifikasi Manajemen Risiko 1-15 Agustus Risiko Manajemen
Risk Management Certification 2023 Gagasan
Refreshment August 1-15,
2023
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236 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Peserta Jenis Pelatihan Materi Pendidikan Waktu Penyelenggara
Participants Type of Training Education Materials Time Organizer
Andy Dhama*) Forum Group BAGInfinite-Kader: Forum Group Discussion 1 Mei 2023 Internal
Discussion (FGD) Synergy BAG-AGG-AGN & Team May 1, 2023
Building
Refreshment Refreshment Sertifikasi Manajemen Risiko 3-15 Juli 2023 Risiko Manajemen
Risk Management Certification July 3-15, 2023 Gagasan
Refreshment
Workshop Workshop Penerapan ATMR Risiko Pasar 18-19 Risiko Manajemen
Implementation of ATMR Market Risk September Gagasan
Workshop 2023
September
18-19, 2023
Pelatihan PPL WPPE: Perizinan WPEE & WPPE serta 20 November TICMI EDU
Training Siklus Penyelesaian Transaksi T+2 2023 - 5
PPL WPPE: WPEE and WPPE Licensing Desember
and T+2 Transaction Settlement Cycle 2023
November
20, 2023 -
December 5,
2023
Pelatihan Sustainable Finance - Carbon Literacy 9 Desember Yensen Aliamin
Training 2023
December 9,
2023
Handoyo Pelatihan Pembekalan Sertifikasi Manajemen Risiko 20-21 Juli 2023 LPPI
Soedirdja**) Training bagi Calon Direktur Bank July 20-21,
Provision of Risk Management 2023
Certification for Prospective Bank
Directors
*) Menjabat hingga 27 Juni 2023 | served until since June 27, 2023
**) Menjabat sejak 27 Juni 2023 | in office since June 27, 2023
Mekanisme Pengunduran Diri dan Resignation and Dismissal
Pemberhentian Direksi Mechanism of Board of Directors
Pedoman dan Tata Tertib Kerja Direksi mengatur mekanisme The Board of Directors Charter regulates the mechanism
terkait pengunduran diri dan pemberhentian Direksi Bank related to the resignation and dismissal of the Board of
Artha Graha Internasional yang melalui tahapan sebagai Directors of Bank Artha Graha Internasional through the
berikut: following stages:
1. Seorang anggota Direksi berhak mengundurkan diri 1. A member of the Board of Directors is entitled to resign
dari jabatannya dan wajib menyampaikan permohonan from his/her position and shall submit a request for
pengunduran diri tersebut kepada Bank mengenai resignation to the Bank regarding his/her intention at
maksudnya itu sekurangnya 90 hari sebelum tanggal least 90 days before the date of his/her resignation.
pengunduran dirinya.
2. Bank wajib menyelenggarakan RUPS untuk memutuskan 2. The Bank must hold a GMS to decide on the request for
permohonan pengunduran diri anggota Direksi dalam resignation of a member of the Board of Directors no
jangka waktu paling lambat 90 hari setelah diterimanya later than 90 days after the receipt of the resignation
surat pengunduran diri tersebut. letter.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 237
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Tata Kelola Perusahaan
Corporate Governance
3. Kepada anggota Direksi yang mengundurkan diri 3. Members of the Board of Directors who resign as
sebagaimana tersebut tetap dapat dimintakan mentioned can still be held accountable from their
pertanggungjawabannya sejak pengangkatan yang appointment until their resignation in the next GMS.
bersangkutan sampai dengan pengunduran dirinya
dalam RUPS berikutnya.
4. Bank wajib melakukan keterbukaan informasi kepada 4. The Bank is obliged to disclose information to the public
masyarakat dan menyampaikan hal tersebut kepada and submit it to the Financial Services Authority no later
Otoritas Jasa Keuangan paling lambat 2 hari kerja than 2 working days after:
setelah:
a. Diterimanya permohonan pengunduran diri Direksi; a. Acceptance of the resignation request of the Board
dan of Directors; and
b. Diterimanya keputusan atas hasil penyelenggaraan b. Acceptance of the resolution on the results of the
RUPS mengenai permohonan pengunduran diri GMS regarding the request for resignation of a
anggota Direksi. member of the Board of Directors.
5. Masa jabatan anggota Direksi dengan sendirinya 5. The term of office of a member of the Board of Directors
berakhir apabila anggota Direksi tersebut: automatically ends if the member of the Board of
Directors:
a. Mengundurkan diri dengan pemberitahuan secara a. Resigns with written notice;
tertulis;
b. Tidak lagi memenuhi persyaratan perundang- b. No longer meets the requirements of the applicable
undangan yang berlaku; legislation;
c. Meninggal dunia; c. Passed away;
d. Diberhentikan berdasarkan keputusan RUPS; dan d. Is dismissed by resolution of the GMS; and
e. Dinyatakan pailit atau berada di bawah pengampuan e. Is declared bankrupt or under guardianship based
berdasarkan suatu penetapan pengadilan. on a stipulation Court.
6. Dalam hal terdapat anggota Direksi yang 6. In the event that a member of the Board of Directors
diberhentikan untuk sementara, Dewan Komisaris is temporarily dismissed, the Board of Commissioners
harus menyelenggarakan RUPS untuk mencabut atau must organize a GMS to revoke or strengthen the
menguatkan keputusan pemberhentian sementara temporary dismissal decision.
tersebut.
Penilaian Kinerja Komite dan Performance Assessment of
Unit Kerja yang Berada di Bawah Committees and Work Units under
Direksi the Board of Directors
Direksi melakukan penilaian terhadap kinerja unit kerja di The Board of Directors assesses the performance of
bawahnya dengan mengevaluasi pemenuhan tugas dan the work units under it by evaluating the fulfillment of
tanggung jawab pada setiap akhir periode. Komite Kredit, duties and responsibilities at the end of each period. The
Komite ALCO, Komite Manajemen Risiko, Komite Pengarah Credit Committee, ALCO Committee, Risk Management
Teknologi Informasi dan Komite Human Capital dipandang Committee, Information Technology Steering Committee
telah memberikan kinerja yang baik dalam pelaksanaan and Human Capital Committee are considered to have
tugas dan tanggung jawab masing-masing yang sejalan performed well in carrying out their respective duties and
dengan strategi dan Rencana Bisnis Bank pada tahun 2023. responsibilities in line with the Bank's strategy and Business
Plan in 2023.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
DEWAN PENGAWAS SYARIAH
SHARIA SUPERVISORY BOARD
Bank Artha Graha Internasional tidak memiliki Dewan Bank Artha Graha Internasional does not have a Sharia
Pengawas Syariah karena sampai dengan periode yang Supervisory Board because until the period ended
berakhir pada tanggal 31 Desember 2023, Bank tidak December 31, 2023, the Bank did not have a Sharia Business
memiliki Unit Usaha Syariah atau Bank Syariah. Oleh Unit or Sharia Bank. Therefore, the Bank does not present
karena itu, Bank tidak menyajikan informasi terkait Dewan information related to the Sharia Supervisory Board.
Pengawas Syariah.
KEBIJAKAN PENGUNGKAPAN INFORMASI
DAN BENTURAN KEPENTINGAN
INFORMATION DISCLOSURE AND CONFLICT OF INTEREST POLICY
Dalam menjalankan fungsi, tugas dan tanggung jawabnya, In carrying out their functions, duties and responsibilities,
anggota Dewan Komisaris dan Direksi Bank wajib menjaga members of the Bank's Board of Commissioners and Board
independensi dan menghindari segala bentuk benturan of Directors must maintain independence and avoid any
kepentingan, baik untuk kepentingan pribadi, kelompok dan form of conflict of interest, whether for personal, group or
golongan tertentu. specific interests.
Pengelolaan Benturan Kepentingan Conflict of Interest Management
Berpedoman pada regulasi yang berlaku ditetapkan Based on the prevailing regulations, it is stipulated that
bahwa anggota Direksi, anggota Dewan Komisaris, dan members of the Board of Directors, members of the Board
Pejabat Eksekutif dilarang mengambil tindakan yang dapat of Commissioners, and Executive Officers are prohibited
merugikan Bank atau mengurangi keuntungan Bank dan from taking actions that may harm the Bank or reduce
wajib mengungkapkan benturan kepentingan dalam setiap the Bank's profits and must disclose conflicts of interest
keputusan jika terdapat benturan kepentingan dalam in every decision if there is a conflict of interest in the
pengelolaan Bank. Oleh karena itu, dengan mengacu management of the Bank. Therefore, with reference to the
kepada Peraturan Otoritas Jasa Keuangan No. 17 Tahun Financial Financial Services Authority Regulation No. 17
2023 Bab VI Pasal 80, anggota Direksi maupun Dewan of 2023 Chapter VI Article 80, Directors and the Board of
Komisaris hendaknya senantiasa harus: Commissioners should always:
1. Mengutamakan kepentingan Perseroan dan tidak 1. Prioritize the interests of the Company and not reduce
mengurangi keuangan Perseroan dalam hal terjadi the Company's finances in the event of a conflict of
benturan kepentingan; interest;
2. Menghindari 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 relationships, financial relationships,
hubungan keuangan, hubungan kepengurusan, management relationships, ownership relationships with
hubungan kepemilikan dengan Anggota Komisaris lain other members of the Board of Commissioners and/or
dan/atau anggota Direksi dan/atau Pemegang Saham members of the Board of Directors and/or controlling
Pengendali Bank dan/atau pihak lainnya dalam rangka shareholders of the Bank and/or other parties in the
bisnis Perseroan; dan context of the Company's business; and
4. Melakukan pengungkapan dalam hal pengambilan 4. Make disclosures in terms of decision-making must still
keputusan tetap harus diambil pada kondisi adanya be taken in conditions of conflict of interest.
benturan kepentingan.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 239
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Tata Kelola Perusahaan
Corporate Governance
Kepemilikan Saham Dewan Share Ownership of Board of
Komisaris dan Direksi Commissioners and Directors
Dengan berpedoman kepada Peraturan Otoritas Jasa Guided by the Financial Services Authority Regulation No.
Keuangan No. 17 Tahun 2023 tentang Penerapan Tata 17 of 2023 concerning the Implementation of Governance
Kelola Bagi Bank Umum, Bank Artha Graha Internasional for Commercial Banks, Bank Artha Graha Internasional
mengungkapkan kepemilikan saham anggota Dewan discloses the share ownership of members of the Board of
Komisaris dan Direksi sesuai Pasal 57 huruf a dan Pasal Commissioners and Board of Directors in accordance with
32 huruf a yang menyatakan bahwa dalam pemenuhan Article 57 letter a and Article 32 letter a which states that in
pelaksanaan Tata Kelola, anggota Dewan Komisaris fulfillment of the implementation of Governance, members
atau Direksi mengungkapkan kepemilikan saham yang of the Board of Commissioners or Board of Directors
mencapai 5% (lima persen) atau lebih, baik pada Bank yang disclose share ownership that reaches 5% (five percent) or
bersangkutan maupun pada bank dan perusahaan lain, more, both in the Bank concerned and in other banks and
yang berkedudukan di dalam dan di luar negeri. companies domiciled at home and abroad.
Kepemilikan saham Dewan Komisaris dan Direksi pada The share ownership of the Board of Commissioners and
tahun 2023 adalah sebagai berikut: Directors in 2023 is as follows:
Nama Jabatan Kepemilikan Saham
Name Position Share Ownership
Kiki Syahnakri Komisaris Utama/Komisaris Independen Nihil
President Commissioner/Independent Commissioner Nil
Tomy Winata Wakil Komisaris Utama Nihil
Vice President Commissioner Nil
Sugianto Kusuma Wakil Komisaris Utama
2,227%
Vice President Commissioner
Elizawatie Simon Komisaris Independen Nihil
Independent Commissioner Nil
Pesta Uli Sitanggang Komisaris Independen Nihil
Independent Commissioner Nil
Andy Kasih Direktur Utama Nihil
President Director Nil
Christina Harapan Wakil Direktur Utama
0,004%
Vice President Director
Indrastomo Nugroho Direktur Kepatuhan/Direktur Independen Nihil
Compliance Director/Independent Director Nil
Indra S. Budianto Direktur Nihil
Director Nil
Handoyo Soedirdja Direktur
Director 0,002%
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Rangkap Jabatan Dewan Komisaris Concurrent Positions of Board of
dan Direksi Commissioners and Directors
Mengacu pada Peraturan Otoritas Jasa Keuangan POJK Referring to Financial Services Authority Regulation
No. 17 Tahun 2023 tentang Penerapan Tata Kelola Bagi POJK No. 17 of 2023 concerning the Implementation of
Bank Umum, Pasal 46 dinyatakan bahwa: Governance for Commercial Banks, Article 46 states that:
1. Anggota Dewan Komisaris dilarang melakukan rangkap 1. Members of the Board of Commissioners are prohibited
jabatan sebagai anggota Direksi, anggota Dewan from holding concurrent positions as members of
Komisaris atau Pejabat Eksekutif: the Board of Directors, members of the Board of
Commissioners or Executive Officers:
• Pada lembaga keuangan atau perusahaan keuangan, • In financial institutions or financial companies, both
baik bank maupun bukan bank; banks and non-banks;
• Pada lebih dari 1 (satu) lembaga bukan keuangan • In more than 1 (one) non-financial institution or non-
atau perusahaan bukan keuangan, baik yang financial company, whether domiciled at home or
berkedudukan di dalam maupun di luar negeri; abroad;
• Pada bidang tugas fungsional pada lembaga • In the field of functional duties at bank financial
keuangan bank dan/atau lembaga keuangan bukan institutions and/or non-bank financial institutions
bank yang berkedudukan di dalam maupun di luar domiciled at home or abroad;
negeri;
• Pada jabatan lain yang dapat menimbulkan benturan • In other positions that may create a conflict of
kepentingan dalam pelaksanaan tugas sebagai interest in the performance of duties as a member of
anggota Dewan Komisaris; dan/atau the Board of Commissioners; and/or
• Pada jabatan lain sesuai dengan ketentuan peraturan • In other positions in accordance with the provisions
perundang-undangan. of laws and regulations
2. Tidak termasuk rangkap jabatan sebagaimana dimaksud 2. Excluding concurrent positions as referred to in
pada ayat (1) dalam hal: paragraph (1) in the event that:
• Anggota Dewan Komisaris menjabat sebagai • Members of the Board of Commissioners serve as
anggota Direksi, anggota Dewan Komisaris atau members of the Board of Directors, members of the
Pejabat Eksekutif yang melaksanakan fungsi Board of Commissioners or Executive Officers who
pengawasan pada 1 (satu) Perusahaan anak bukan carry out supervisory functions in 1 (one) non-bank
bank yang dikendalikan oleh Bank; subsidiaries controlled by the Bank;
• Komisaris Non-Independen menjalankan tugas • Non-Independent Commissioners carry out the
fungsional dari Pemegang Saham Bank yang functional duties of Bank's Shareholders in the form
berbentuk badan hukum pada Bank dan/atau of legal entities in the Bank and/or Bank's business
kelompok usaha Bank; dan/atau groups; and/or
• Anggota Dewan Komisaris menduduki jabatan pada • Members of the Board of Commissioners hold
organisasi atau lembaga nirlaba. positions in non-profit organizations or institutions.
3. Tugas dalam jabatan dan fungsi sebagaimana dimaksud 3. The duties in the positions and functions as referred
pada ayat (2) dapat dilaksanakan sepanjang tidak to in paragraph (2) may be carried out as long as the
mengakibatkan yang bersangkutan mengabaikan person concerned does not neglect the implementation
pelaksanaan tugas dan tanggung jawab sebagai of duties and responsibilities as a member of the Bank's
anggota Dewan Komisaris Bank. Board of Commissioners.
4. Terhadap calon anggota Dewan Komisaris yang memiliki 4. Candidates for members of the Board of Commissioners
jabatan sebagaimana dimaksud pada ayat (2) wajib who have positions as referred to in paragraph (2) must
membuat surat pernyataan untuk: make a statement letter to:
• Menjaga integritas; • Maintain integrity;
• Menghindari segala bentuk benturan kepentingan; • Avoid any form of conflict of interest; and
dan
• Menghindari tindakan yang dapat merugikan Bank • Avoid actions that may harm the Bank and/or cause
dan/atau menyebabkan Bank melanggar prinsip the Bank to violate prudential principles.
kehati-hatian.
5. Komisaris Independen dilarang merangkap jabatan 5. Independent Commissioners are prohibited from holding
publik. concurrent public positions.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 241
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Tata Kelola Perusahaan
Corporate Governance
Berikut informasi rangkap jabatan Dewan Komisaris dan The following is information on the concurrent positions of
Direksi Bank Artha Graha Internasional tahun 2023: the Board of Commissioners and Directors of Bank Artha
Graha Internasional in 2023:
Rangkap Jabatan Pada
Nama Jabatan Concurrent Position in
Name Position Jabatan Nama Perusahaan/Instansi Lain
Position Name of Other Companies/Agencies
Kiki Syahnakri Komisaris Utama/Komisaris Independen Tidak Ada Tidak Ada
President Commissioner/Independent None None
Commissioner
Tomy Winata Wakil Komisaris Utama Tidak Ada Tidak Ada
Vice President Commissioner None None
Sugianto Kusuma Wakil Komisaris Utama Tidak Ada Tidak Ada
Vice President Commissioner None None
Elizawatie Simon Komisaris Independen Tidak Ada Tidak Ada
Independent Commissioner None None
Pesta Uli Komisaris Independen Tidak Ada Tidak Ada
Sitanggang Independent Commissioner None None
Andy Kasih Direktur Utama Tidak Ada Tidak Ada
President Director None None
Christina Harapan Wakil Direktur Utama Tidak Ada Tidak Ada
Vice President Director None None
Indrastomo Direktur Kepatuhan/ Tidak Ada Tidak Ada
Nugroho Direktur Independen None None
Compliance Director/
Independent Director
Indra S. Budianto Direktur Tidak Ada Tidak Ada
Director None None
Handoyo Direktur Tidak Ada Tidak Ada
Soedirdja Director None None
Hubungan Afiliasi Dewan Komisaris Affiliate Relationship between Board
dan Direksi of Commissioners and Directors
Bank melakukan pengelolaan dengan baik hubungan afiliasi The Bank properly manages the affiliations of the Board
yang dimiliki Dewan Komisaris dan Direksi supaya dalam of Commissioners and Board of Directors so that in
menjalankan tugas dan mengambil keputusan terbebas dari carrying out their duties and making decisions they are
benturan kepentingan. Tabel berikut menjelaskan hubungan free from conflicts of interest. The following table explains
afiliasi yang dimiliki Dewan Komisaris dan Direksi Bank Artha the affiliations held by the Board of Commissioners and
Graha Internasional di tahun 2023 adalah sebagai berikut: Directors of Bank Artha Graha Internasional in 2023 as
follows:
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Hubungan Keuangan Hubungan Keluarga Hubungan Kepemilikan Saham
Financial Relationship Family Relationship Shareholding Relationship
Nama Jabatan Dewan Pemegang Dewan Pemegang Dewan Pemegang
Name Position Komisaris Direksi Saham Komisaris Direksi Saham Komisaris Direksi Saham
Board of Board of Utama Board of Board of Utama Board of Board of Utama
Comm- Directors Major Comm- Directors Major Comm- Directors Major
issioners Shareholders issioners Shareholders issioners Shareholders
Dewan Komisaris | Board of Commissioner
Kiki Komisaris
Syahnakri Utama/
Komisaris
Independen
X X X X X X X X X
President
Commissioner/
Independent
Commissioner
Tomy Wakil
Winata Komisaris
Utama X X √ X X X √ X √
Vice President
Commissioner
Sugianto Wakil
Kusuma Komisaris
Utama X X √ X X X √ X √
Vice President
Commissioner
Elizawatie Komisaris
Simon Independen
X X X X X X X X X
Independent
Commissioner
Pesta Uli Komisaris
Sitanggang Independen
X X X X X X X X X
Independent
Commissioner
Direksi | Board of Director
Andy Kasih Direktur
Utama
X X X X X X X X X
President
Director
Christina Wakil Direktur
Harapan Utama
X X X X X X X X √
Vice President
Director
Indrastomo Direktur
Nugroho Kepatuhan /
Direktur
Independen
X X X X X X X X X
Compliance
Director /
Independent
Director
Indra S. Direktur
X X X X X X X X X
Budianto Director
Handoyo Direktur
Soedirdja Director X X X X X X X X X
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Annual Report 2023 243
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Keberagaman Dewan Diversity Policy of Board of
Komisaris dan Direksi Commissioners and Directors
Bank Artha Graha Internasional senantiasa memegang erat Bank Artha Graha Internasional always upholds the principle
prinsip keberagaman yaitu dengan memberikan kesempatan of diversity by providing equal opportunities for all people,
yang sama bagi semua orang, tanpa memandang perbedaan regardless of ethnicity, religion, race, class, and gender
etnik, agama, ras, kelas, dan gender guna mendukung differences to support the effectiveness of the duties of the
efektivitas pelaksanaan tugas Dewan Komisaris maupun Board of Commissioners and Board of Directors.
Direksi.
Hal tersebut berpedoman pada ketentuan Otoritas Jasa This is guided by the provisions of the Financial Services
Keuangan yang tercantum dalam Lampiran Surat Edaran Authority listed in the Appendix to the Circular Letter of
Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 tentang the Financial Services Authority No. 32/SEOJK.04/2015
Pedoman Tata Kelola Perusahaan Terbuka. concerning Guidelines for Public Company Governance.
Di tahun 2023 komposisi Dewan Komisaris dan Direksi In 2023, the composition of the Bank's Board of
Bank telah mempertimbangkan keberagaman baik dari Commissioners and Board of Directors considered
aspek usia, gender, latar belakang pendidikan, keahlian dan diversity in terms of age, gender, educational background,
pengalaman kerja. Keberagaman anggota Dewan Komisaris expertise and work experience. The diversity of members
dan Direksi dijelaskan di tabel berikut ini: of the Board of Commissioners and Board of Directors is
explained in the following table:
Aspek Keberagaman Keterangan
Diversity Aspect Description
Dewan Komisaris | Board of Commissioners
Keahlian Memiliki keahlian dan kompetensi di bidang Militer, Hukum, and Organization Development
Expertise Have expertise and competence in the fields of Military, Law, and Organization Development
Pendidikan Latar pendidikan S1
Education Bachelor’s degree education background
Pengalaman Kerja Pihak yang ditunjuk sebagai anggota Dewan Komisaris memiliki pengalaman di berbagai bidang,
Work Experience seperti militer, hukum, perbankan, dan konsultan organization development
Those appointed as members of the Board of Commissioners have experience in various fields,
such as military, law, banking, and organization development consultant
Usia Rata-rata usia Dewan Komisaris berada pada usia yang memungkinkan seseorang untuk terus
Age bekerja dan berkarya, yaitu antara 60-77 tahun
The average age of the Board of Commissioners is at an age that allows a person to continue
working and working, which is between 60-77 years
Jenis Kelamin Perseroan memiliki 2 (dua) anggota Dewan Komisaris yang berjenis kelamin perempuan
Gender The Company has 2 (two) member of the Board of Commissioners who is female
Direksi | Board of Directors
Keahlian Memiliki keahlian dan kompetensi di bidang Ekonomi, Bisnis Administrasi, Pertahanan, dan
Expertise Manajemen
Have expertise and competence in Economics, Business Administration, Defense, and
Management
Pendidikan Latar pendidikan S1
Education Bachelor’s degree education background
Pengalaman Kerja Pihak yang ditunjuk sebagai anggota Direksi memiliki pengalaman di berbagai bidang, seperti
Work Experience akuntan, keuangan, IT, manajemen risiko, dan jabatan lainnya di industri perbankan
Those appointed as members of the Board of Directors have experience in various fields, such
as accounting, finance, IT, risk management, and other positions in the banking industry
Usia Rata-rata usia Direksi berada pada usia yang memungkinkan seseorang untuk terus bekerja dan
Age berkarya, yaitu antara 45-68 tahun
The average age of Directors is at an age that allows one to continue working and creating,
which is between 45-68 years old
Jenis Kelamin Perseroan memiliki 1 (satu) anggota Direksi yang berjenis kelamin perempuan
Gender The Company has 1 (one) member of the Board of Directors who is female
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
PENILAIAN KINERJA DEWAN KOMISARIS DAN DIREKSI
PERFORMANCE ASSESSMENT OF BOARD OF COMMISSIONERS AND DIRECTORS
Kinerja Dewan Komisaris dan Direksi Bank Artha Graha The performance of the Board of Commissioners and the
Internasional dievaluasi secara berkala oleh pemegang Board of Directors of Bank Artha Graha Internasional is
saham melalui mekanisme RUPS, setelah sebelumnya evaluated periodically by the shareholders through the
Dewan Komisaris dan Direksi melakukan penilaian mandiri GMS mechanism, after the Board of Commissioners and
atas kinerja individual maupun kolektif kolegial. the Board of Directors have conducted a self-assessment
of their individual and collegial performance.
Hasil evaluasi kinerja Dewan Komisaris dan Direksi secara The results of the evaluation of the performance of the Board
individual merupakan salah satu dasar pertimbangan bagi of Commissioners and Directors individually are one of the
pemegang saham untuk melakukan penunjukan kembali. bases for consideration for shareholders to reappoint. The
Hasil evaluasi terhadap kinerja Dewan Komisaris secara results of the evaluation of the performance of the Board
keseluruhan dan kinerja masing-masing anggota Direksi of Commissioners as a whole and the performance of each
merupakan bagian yang tidak terpisahkan dalam skema member of the Board of Directors are an integral part of the
remunerasi untuk Dewan Komisaris dan Direksi. remuneration scheme for the Board of Commissioners and
the Board of Directors.
Selain itu, kinerja Dewan Komisaris dan Direksi juga dilakukan In addition, the performance of the Board of Commissioners
bersamaan dengan penilaian sendiri (Self-Assessment) and the Board of Directors is also carried out in conjunction
Tata Kelola atau GCG terhadap pelaksanaan tugas dan with the GCG Self-Assessment of the implementation of the
tanggung jawab Dewan Komisaris yang mencakup 3 (aspek) duties and responsibilities of the Board of Commissioners
governance terdiri dari governance structure, governance which includes 3 (aspects) of governance consisting of
process dan governance outcome. governance structure, governance process and governance
outcome.
Peringkat Komposit
Kriteria - Indikator Composite Rating
No
Criteria - Indicator 30 Juni 2023 31 Desember 2023
June 30, 2023 December 31, 2023
Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
1 Implementation of Duties and Responsibilities of the Board of 1 1
Commissioners
Pelaksanaan Tugas dan Tanggung Jawab Direksi
2 Implementation of Duties and Responsibilities of the Board of 1 1
Directors
REMUNERASI DAN NOMINASI DIREKSI DAN DEWAN KOMISARIS
REMUNERATION AND NOMINATION OF BOARD OF DIRECTORS AND
BOARD OF COMMISIONERS
Pengangkatan anggota Dewan Komisaris dan Direksi The appointment of members of the Board of Commissioners
serta penetapan besaran remunerasi bagi anggota Dewan and Directors and the determination of the amount of
Komisaris dan Direksi merupakan wewenang pemegang remuneration for members of the Board of Commissioners
saham melalui mekanisme RUPS. and Directors are the authority of the shareholders through
the GMS mechanism.
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Tata Kelola Perusahaan
Corporate Governance
Prosedur Nominasi Dewan Board of Commissioners and
Komisaris dan Direksi Directors Nomination Procedure
Anggota Dewan Komisaris dan Direksi Bank Artha Graha Members of the Board of Commissioners and Board of
Internasional diangkat dan diberhentikan oleh RUPS. Directors of Bank Artha Graha Internasional are appointed
Pemegang Saham Pengendali dapat mengusulkan nama- and dismissed by the GMS. Controlling Shareholders may
nama calon anggota Dewan Komisaris dan Direksi Bank propose the names of candidates for members of the
untuk kemudian dilakukan pembahasan oleh Komite Bank's Board of Commissioners and Board of Directors for
Remunerasi dan Nominasi. Selain itu, calon anggota Dewan discussion by the Remuneration and Nomination Committee.
Komisaris dan Direksi Bank Artha Graha Internasional juga In addition, candidates for the Board of Commissioners and
dapat berasal dari sumber lainnya. Board of Directors of Bank Artha Graha Internasional may
also come from other sources.
Nama-nama yang diusulkan sebagai calon anggota Dewan The names proposed as candidates for the Board of
Komisaris dan Direksi Bank Artha Graha Internasional harus Commissioners and Board of Directors of Bank Artha
memenuhi kriteria yang ditetapkan dalam Pedoman dan Graha Internasional must meet the criteria set forth in the
Tata Kerja Dewan Komisaris dan Pedoman dan Tata Kerja Board of Commissioners' Charter and Board of Directors'
Direksi, yaitu: Charter, namely:
Kriteria Dewan Komisaris Board of Commissioners Criteria
Seluruh anggota Dewan Komisaris Bank Artha Graha All members of the Board of Commissioners of Bank Artha
Internasional wajib memenuhi kriteria sebagai berikut: Graha Internasional must fulfill the following criteria:
1. Anggota Dewan Komisaris diangkat oleh RUPS untuk 1. Members of the Board of Commissioners are appointed
jangka waktu 1 (satu) periode masa jabatan paling lama by the GMS for a period of 1 (one) term of office for a
3 (tiga) tahun atau sampai dengan penutupan RUPS maximum of 3 (three) years or until the closing of the
Tahunan pada akhir periode masa jabatan dimaksud Annual GMS at the end of the term of office period,
dengan tidak mengurangi hak dari RUPS untuk without prejudice to the right of the GMS to dismiss
memberhentikan sewaktu-waktu; them at any time;
2. Anggota Dewan Komisaris yang masa jabatannya telah 2. Members of the Board of Commissioners whose term of
berakhir dapat diangkat kembali; office has expired may be reappointed;
3. Anggota Dewan Komisaris wajib memenuhi: 3. Members of the Board of Commissioners must fulfill:
a. Integritas yang paling kurang mencakup: a. Integrity that at least includes:
• Cakap melakukan perbuatan hukum; • Capable of performing legal acts;
• Memiliki akhlak dan moral yang baik; • Have good morals and character;
• Memiliki komitmen untuk memenuhi peraturan • Have a commitment to comply with applicable
perundang-undangan yang berlaku; laws and regulations;
• Memiliki komitmen yang tinggi terhadap • Highly committed to the development of a sound
pengembangan Lembaga Jasa Keuangan Bank Bank Financial Services Institution.
yang sehat.
b. Kompetensi yang paling kurang mencakup: b. Competencies that include at least:
• Pengetahuan di bidang perbankan yang • Knowledge in banking that is adequate and
memadai dan relevan dengan jabatannya; relevant to the position;
• Pengalaman dan keahlian di bidang perbankan • Experience and expertise in banking and/or
dan/atau bidang keuangan; finance;
• Kemampuan untuk melakukan pengelolaan • Ability to perform strategic management in order
strategis dalam rangka pengembangan Bank to develop a healthy Bank.
yang sehat.
c. Reputasi keuangan yang paling kurang mencakup: c. Financial reputation that at least includes:
• Tidak termasuk dalam daftar kredit macet; • Not included in the bad debt list;
• Tidak pernah dinyatakan pailit atau menjadi • Never been declared bankrupt or become a
anggota Dewan Komisaris yang dinyatakan member of the Board of Commissioners who was
bersalah menyebabkan suatu Bank dinyatakan found guilty of causing a Bank to be declared
pailit dalam waktu 5 (lima) tahun sebelum bankrupt within 5 (five) years before nomination.
dicalonkan.
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4. Anggota Dewan Komisaris wajib memenuhi persyaratan 4. Members of the Board of Commissioners must fulfill the
antara lain: requirements, among others:
a. Tidak termasuk dalam daftar orang-orang yang a. Not included in the list of persons prohibited from
dilarang menjadi Pemegang Saham dan/atau becoming Shareholders and/or management of
pengurus Bank dan/atau Bank Perkreditan Rakyat, Banks and/or Rural Banks, in accordance with the
sesuai dengan ketentuan yang ditetapkan oleh provisions stipulated by the Financial Services
Otoritas Jasa Keuangan; Authority;
b. Tidak pernah melakukan tindakan tercela di b. Has never committed a disgraceful act in the field
bidang perbankan, keuangan dan usaha lainnya, of banking, finance and other businesses, has never
tidak pernah dihukum karena terbukti melakukan been convicted of a criminal offense, and is not
tindak pidana kejahatan, dan tidak sedang dalam currently under the imposition of sanctions to be
masa pengenaan sanksi untuk dilarang menjadi prohibited from becoming a manager of a Bank and /
pengurus Bank dan/atau Bank Perkreditan Rakyat or Rural Bank as stipulated in the provisions of the fit
sebagaimana diatur dalam ketentuan penilaian and proper test;
kemampuan dan kepatutan (fit and proper test);
c. Tidak memiliki hubungan keluarga sampai dengan c. Has no family relationship up to the second degree,
derajat kedua, termasuk besan dengan sesama including in-laws with fellow members of the Board
anggota Dewan Komisaris atau Direksi; of Commissioners or Board of Directors;
d. Tidak pernah dinyatakan pailit dan tidak pernah d. Never been declared bankrupt and never been a
menjadi Pemegang Saham, Dewan Komisaris Shareholder, Board of Commissioners who was found
yang dinyatakan bersalah menyebabkan suatu guilty of causing a Bank to be declared bankrupt
Bank dinyatakan pailit berdasarkan ketetapan based on a court decision within 5 (five) years before
pengadilan dalam waktu 5 (lima) tahun sebelum the date of submission or date of nomination as a
tanggal pengajuan atau tanggal pencalonan sebagai member of the Board of Commissioners; and
anggota Dewan Komisaris; dan
e. Khusus bagi Komisaris Independen merupakan e. Independent Commissioners are independent of the
pihak yang independen terhadap pemilik Bank atau Bank's owners or Shareholders.
Pemegang Saham.
Kriteria Direksi Board of Directors Criteria
Berdasarkan Pedoman dan Tata Tertib Kerja Direksi, calon Based on the Board of Directors' Charter, candidates for the
anggota Direksi Bank harus memenuhi kriteria sebagai Bank's Board of Directors must fulfill the following criteria:
berikut:
1. Anggota Direksi wajib memenuhi integritas seperti: 1. Members of the Board of Directors must fulfill integrity
such as:
a. Memiliki akhlak dan moral yang baik; a. Have good morals and character;
b. Memiliki komitmen untuk mematuhi peraturan b. Have a commitment to comply with applicable laws
perundang-undangan yang berlaku; and regulations;
c. Memiliki komitmen tinggi terhadap pengembangan c. Highly committed to the development of sound Bank
operasional Bank yang sehat; dan operations; and
d. Tidak termasuk dalam daftar tidak lulus. d. Not included in the no pass list.
2. Kompetensi yang paling kurang terdiri dari: 2. Competencies that at least consist of:
a. Pengetahuan di bidang perbankan yang memadai a. Knowledge in banking that is adequate and relevant
dan relevan dengan jabatannya; to the position;
b. Pengalaman dan keahlian di bidang perbankan atau b. Experience and expertise in banking or finance; and
bidang keuangan; dan
c. Kemampuan untuk melakukan pengelolaan strategis c. Ability to perform strategic management in order to
dalam rangka pengembangan Bank yang sehat. develop a healthy Bank.
3. Reputasi keuangan yang paling kurang yaitu: 3. The least financial reputation is:
a. Tidak termasuk dalam daftar kredit macet; dan a. Not included in the bad debt list; and
b. Tidak pernah dinyatakan pailit atau menjadi anggota b. Never been declared bankrupt or become a member
Direksi atau anggota Dewan Komisaris yang of the Board of Directors or a member of the Board
dinyatakan bersalah dan menyebabkan suatu Bank of Commissioners who was found guilty and caused
dinyatakan pailit dalam waktu 5 (lima) tahun sebelum a Bank to be declared bankrupt within 5 (five) years
dicalonkan. before nomination.
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Tata Kelola Perusahaan
Corporate Governance
4. Tidak termasuk dalam daftar orang yang dilarang 4. Not included in the list of persons prohibited from
menjadi Pemegang Saham atau pengurus Bank atau becoming Shareholders or management of Banks or
Bank Perkreditan Rakyat sesuai dengan ketentuan Rural Banks in accordance with the provisions stipulated
yang ditetapkan oleh Otoritas Jasa Keuangan. by the Financial Services Authority.
5. Tidak pernah melakukan tindakan tercela di bidang 5. Has never committed a disgraceful act in the field of
perbankan, keuangan dan usaha lainnya, tidak pernah banking, finance and other businesses, has never been
dihukum karena terbukti melakukan tindak pidana convicted of a criminal offense, and is not currently
kejahatan, serta tidak sedang dalam masa pengenaan under the imposition of sanctions to be prohibited
sanksi untuk dilarang menjadi pengurus Bank atau from becoming a manager of a Bank or Rural Bank as
Bank Perkreditan Rakyat sebagaimana diatur dalam stipulated in the appraisal and suitability provisions
ketentuan penilaian dan kepatutan yang ditetapkan stipulated by the Financial Services Authority.
Otoritas Jasa Keuangan.
Mekanisme Nominasi Dewan Komisaris dan Direksi Nomination Mechanism of Board of Commissioners
and Directors
Rekomendasi Pengesahan
Recommendation Endorsement
• Pemegang Saham
• Komite • Dewan Komisaris • RUPS
Pengendali
Remunerasi dan Board of GMS
Controlling
Nominasi Commissioners
Shareholders
Remuneration
• Sumber Iainnya
and Nomination
Other Sources
Committee
Penjaringan dan Pengusulan
Pengusulan Calon Proposal
Screening and Nomination
of Candidates
Setelah dilakukan pembahasan oleh Komite Remunerasi After discussion by the Remuneration and Nomination
dan Nominasi, kemudian nama calon anggota Dewan Committee, the names of candidates for the Board of
Komisaris dan Direksi diajukan kepada Dewan Komisaris Commissioners and Board of Directors are submitted to the
untuk dimintakan persetujuannya pada saat RUPS. Board of Commissioners for approval at the GMS.
Prosedur Pengusulan dan Procedures for Proposing and
Penetapan Remunerasi Dewan Determining Remuneration of Board
Komisaris dan Direksi of Commissioners and Directors
Besaran remunerasi serta fasilitas lain yang diberikan The amount of remuneration and other facilities provided
bagi Dewan Komisaris dan Direksi ditetapkan oleh RUPS for the Board of Commissioners and Board of Directors
Tahunan dengan memperhatikan rekomendasi dari are determined by the Annual GMS by taking into account
Komite Remunerasi dan Nominasi. Komite Remunerasi the recommendations of the Remuneration and Nomination
dan Nominasi memberikan kajian dan rekomendasi atas Committee. The Remuneration and Nomination Committee
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Memperkuat Kolaborasi Menghadirkan Solusi
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remunerasi bagi Dewan Komisaris dan Direksi Bank Artha provides a review and recommendation on the remuneration
Graha Internasional untuk selanjutnya akan ditinjau ulang for the Board of Commissioners and Board of Directors of
oleh RUPS sebagai organ tertinggi untuk penentuan dan Bank Artha Graha Internasional to be reviewed by the GMS
persetujuannya. Remunerasi Direksi yang telah disetujui as the highest organ for determination and approval. The
RUPS akan didelegasikan implementasinya kepada Dewan remuneration of the Board of Directors approved by the
Komisaris. GMS will be delegated for implementation to the Board of
Commissioners.
Usulan remunerasi Penelaahan dalam Rekomendasi Dewan Komisaris RUPS memutuskan
calon anggota rapat Komite kepada Dewan menyampaikan besaran remunerasi
Dewan Komisaris Remunerasi dan Komisaris kepada RUPS Dewan Komisaris
dan Direksi Nominasi dan Direksi
Recommendation The Board of
Proposed Reviews in to the Board of Commissioners The GMS decides
remuneration Remuneration Commissioners submits to the GMS the amount Of
for candidates and Nomination remuneration
for the Board of Committee for the Board of
Commissioners and meetings Commissioners and
Board of Directors Board of Directors
Dasar Penetapan Remunerasi Dewan Basis for Determination of Remuneration of
Komisaris dan Direksi Board of Commissioners and Directors
Dalam menetapkan remunerasi Dewan Komisaris dan In determining the remuneration of the Board of
Direksi, Bank Artha Graha Internasional berpedoman Commissioners and Board of Directors, Bank Artha Graha
kepada Peraturan Otoritas Jasa Keuangan No. 45/ Internasional is guided by Financial Services Authority
POJK.03/2015 dan Surat Edaran Otoritas Jasa Keuangan Regulation No. 45/POJK.03/2015 and Financial Services
No. 40/SEOJK.03/2016 tentang Penerapan Tata Kelola Authority Circular Letter No. 40/SEOJK.03/2016 on
dalam Pemberian Remunerasi bagi Bank Umum. the Implementation of Governance in the Provision of
Remuneration for Commercial Banks.
Pengungkapan Indikator Penetapan Disclosure of Indicators for Determination
Remunerasi Dewan Komisaris dan Direksi of Remuneration of Board of Commissioners
and Directors
Beberapa indikator yang menjadi dasar penetapan Some of the indicators that form the basis for determining
remunerasi Dewan Komisaris dan Direksi Bank Artha Graha the remuneration of the Board of Commissioners and Board
Internasional yang mengacu kepada pencapaian kinerja of Directors of Bank Artha Graha Internasional, which refers
Bank dan individual adalah sebagai berikut: to the Bank's and individual performance achievements, are
as follows:
1. Kinerja keuangan dan pemenuhan cadangan, sebagaimana 1. Financial performance and fulfillment of reserves, as
diatur dalam peraturan perundang-undangan; stipulated in laws and regulations;
2. Prestasi kerja individu; 2. Individual work performance;
3. Kewajaran dengan peer group; dan 3. Fairness with peer group; and
4. Pertimbangan dan strategi jangka panjang Bank 4. Long-term considerations and strategies of the Bank.
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Tata Kelola Perusahaan
Corporate Governance
Penangguhan atau Penarikan Kembali Remunerasi Suspension or Withdrawal of Board of
Dewan Komisaris dan Direksi Commissioners and Directors Remuneration
Penangguhan atau penarikan kembali remunerasi Dewan Suspension or withdrawal of remuneration for the Board of
Komisaris dan Direksi berlaku apabila Bank mengalami Commissioners and Board of Directors applies if the Bank
kerugian. Kerugian tersebut menyebabkan Bank tidak suffers losses. The loss causes the Bank to be unable to
dapat membagikan remunerasi secara penuh ataupun distribute remuneration in full or which is variable with a
yang bersifat variabel dengan nilai yang relatif kecil. Hal ini relatively small value. This is as stipulated in the regulations
sebagaimana diatur dalam peraturan pemberian remunerasi on remuneration for Commercial Banks.
bagi Bank Umum.
Selain itu, Bank juga wajib menangguhkan pembayaran In addition, the Bank is also obliged to suspend the payment
remunerasi Dewan Komisaris dan Direksi yang bersifat of variable remuneration of the Board of Commissioners
variabel (malus) atau menarik kembali remunerasi yang and the Board of Directors (malus) or withdraw the variable
bersifat variabel yang sudah dibayarkan (clawback), jika remuneration that has been paid (clawback), if the Bank
kondisi Bank mengalami kerugian. Kerugian yang dimaksud experiences a loss. The losses referred to in this case are
dalam hal ini adalah yang berdampak negatif terhadap those that have a negative impact on the Bank's finances,
keuangan Bank, seperti fraud yang dilakukan oleh pihak such as fraud committed by parties who become material
yang menjadi material risk takers sehingga merugikan Bank, risk takers that harm the Bank, or other conditions. The
atau kondisi lainnya. Penangguhan dapat dilaksanakan suspension can be implemented with a minimum period of 3
dengan jangka waktu minimal selama 3 (tiga) tahun dan (three) years and can be adjusted to be longer, according to
dapat disesuaikan menjadi lebih panjang, sesuai dengan the period of risk. If this occurs, the Board of Commissioners
jangka waktu risiko. Apabila hal tersebut terjadi, maka and Board of Directors are prohibited from hedging the
Dewan Komisaris dan Direksi dilarang melakukan tindakan deferred variable remuneration.
lindung nilai atas remunerasi yang bersifat variabel yang
ditangguhkan.
Kaitan Remunerasi Dewan Komisaris dan Direksi Linkage of Board Remuneration to Risk and
Dengan Risiko dan Kinerja Performance
Sebagaimana telah dijelaskan dalam penangguhan atau As explained in the suspension or withdrawal of the
penarikan kembali remunerasi Dewan Komisaris dan Direksi, remuneration of the Board of Commissioners and the
Remunerasi Dewan Komisaris dan Direksi erat kaitannya Board of Directors, the remuneration of the Board of
dengan risiko dan kinerja Bank. Risiko-risiko akan selalu Commissioners and the Board of Directors is closely related
ada, akan tetapi tergantung dari seberapa besar dampak to the risks and performance of the Bank. Risks will always
yang ditimbulkan dan lamanya jangka waktu risiko tersebut. exist, but it depends on how big the impact is and the
duration of the risk.
Pengungkapan Material Risk Taker Material Risk Taker Disclosure
Dengan mengacu kepada POJK No. 45/POJK.03/2015 With reference to POJK No. 45/POJK.03/2015 concerning
tentang Penerapan Tata Kelola dalam pemberian the Implementation of Governance in the provision of
Remunerasi bagi Bank Umum, pihak yang menjadi material Remuneration for Commercial Banks, the parties who
risk taker sesuai Pedoman Kebijakan Perusahaan No. are material risk takers according to the Corporate Policy
0033.02.1 tanggal 21 Februari 2020 perihal Penerapan Tata Manual No. 0033.02.1 dated February 21, 2020 concerning
Kelola Dalam Pemberian Remunerasi PT Bank Artha Graha the Implementation of Governance in the Provision of
Internasional Tbk sebagai berikut: Remuneration of PT Bank Artha Graha Internasional Tbk as
follows:
1. Seluruh Direksi. 1. All Directors.
2. Pejabat dan business unit, yaitu: 2. Officers and business units, namely:
a. Business UMKM & Konsumer (Regional Head & a. MSME & Consumer Business (Regional Head &
Executive Officer); Executive Officer);
b. Business Korporasi & Komersil dan Treasury b. Corporate & Commercial Business and Treasury
(Regional Head, Deputy Director & Executive (Regional Head, Deputy Director & Executive
Officer); Officer);
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3. Deputy Director, Executive Officer, dan Senior 3. Deputy Director, Executive Officer, and Senior
Officer KPNO maupun cabang yang memiliki BWMK Officer of KPNO and branches that have BWMK
(Batas Wewenang Memutus Kredit) di luar daftar (Limit of Authority to Terminate Credit) outside the
pejabat pada poin 2 di atas. list of officers in point 2 above.
Struktur Remunerasi Dewan Komisaris dan Direksi Remuneration Structure of Board of Commissioners
and Directors
Pada tahun 2023, Bank Artha Graha Internasional In 2023, Bank Artha Graha Internasional determined the
menentukan struktur remunerasi Dewan Komisaris dan remuneration structure of the Board of Commissioners and
Direksi yang terdiri dari honorarium, benefit yang sesuai the Board of Directors consisting of honorarium, benefits in
dengan ketentuan Bank yang besarannya pada tahun 2023 accordance with the provisions of the Bank whose amount
adalah sebagai berikut: in 2023 is as follows:
Dewan Komisaris Direksi
Remunerasi dan Fasilitas Board of Commissioners Board of Directors
Remuneration and Facilities Jumlah Rp (Juta) Jumlah Rp (Juta)
Total IDR (Million) Total IDR (Million)
Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan 5 16.382 5 16.205
fasilitas lainnya dalam bentuk non-natura)
Remuneration (salary, bonus, regular allowance, tantiem, and
other facilities in kind)
Fasilitas lain dalam bentuk natura (perumahan, transportasi
dan sebagainya) dalam ekuivalen Rupiah yang:
Other facilities in kind (housing, transportation, etc.) in Rupiah
equivalent that:
a. Dapat dimiliki
Can be owned
b. Tidak dimiliki
Not owned
• Perumahan
Housing
• Transportasi 4 1.651 4 1.674
Transportation
• Asuransi Kesehatan 3 502 4 710
Health Insurance
Kisaran Jumlah Remunerasi per Tahun Jumlah Dewan Komisaris
Jumlah Direksi
Range of Remuneration Amount per Number of Board of
Number of Directors
Year Commissioners
Di atas Rp2 miliar
4 4
Above IDR2 billion
Di atas Rp1 miliar - Rp2 miliar
1
Above IDR1 billion - IDR2 billion
Di atas Rp500 juta - Rp1 miliar
1
Above IDR500 million - IDR1 billion
Rp500 juta ke bawah
IDR500 million and below
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Tata Kelola Perusahaan
Corporate Governance
Rasio Gaji Tertinggi dan Terendah Highest and Lowest Salary Ratio
Keterangan Rasio
No
Description Ratio
Rasio Gaji Pegawai Yang Tertinggi dan Terendah
1 46,29: 1
Salary Ratio of the Highest and Lowest Employee
Rasio Gaji Direksi Yang Tertinggi dan Terendah
2 4,00: 1
Salary Ratio of the Highest and Lowest Director
Rasio Gaji Dewan Komisaris Yang Tertinggi dan Terendah
3 3,41 :1
Salary Ratio of the Highest and Lowest Commissioner
Rasio Gaji Direksi Yang Tertinggi dan Pegawai Tertinggi
4 2,79: 1
Salary Ratio of the Highest Director and Highest Employee
ORGAN PENDUKUNG DEWAN KOMISARIS
SUPPORTING ORGANS OF THE BOARD OF COMMISSIONERS
Dalam melakukan pengawasan terhadap pengelolaan In supervising the management of the Bank,, the Board
Bank, Dewan Komisaris dibantu oleh Komite-komite yang of Commissioners is assisted by Committees that are
bertanggung jawab kepada Dewan Komisaris, antara lain: responsible to the Board of Commissioners, including:
1. Komite Audit 1. Audit Committee
2. Komite Pemantau Risiko 2. Risk Monitoring Committee
3. Komite Remunerasi dan Nominasi 3. Remuneration and Nomination Committee
KOMITE AUDIT
AUDIT COMMITTEE
Komite Audit sebagai organ pendukung Dewan Komisaris, The Audit Committee, as a supporting organ of the Board
bertugas untuk membantu dan mendukung Dewan of Commissioners, is tasked with assisting and supporting
Komisaris dalam memenuhi tugas dan fungsi pengawasan the Board of Commissioners in fulfilling its duties and
atas hal-hal yang berhubungan dengan informasi keuangan, supervisory functions on matters relating to financial
sistem pengendalian internal, serta efektivitas pemeriksaan information, internal control systems, and the effectiveness
yang dilakukan oleh auditor internal maupun eksternal. of audits conducted by internal and external auditors.
Dasar Hukum Legal Basis
Pembentukan Komite Audit Bank Artha Graha Internasional The establishment of the Audit Committee of Bank Artha
berpedoman kepada Peraturan Otoritas Jasa Keuangan Graha Internasional is guided by the Financial Services
No. 55/POJK.04/2015 tentang Pembentukan dan Pedoman Authority Regulation No. 55/POJK.04/2015 on the
Pelaksanaan Kerja Komite Audit. Establishment and Implementation Guideline of the Audit
Committee.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Pedoman dan Tata Tertib Kerja Audit Committee Charter
Komite Audit
Komite Audit Bank Artha Graha Internasional memiliki The Audit Committee of Bank Artha Graha Internasional
Pedoman dan Tata Tertib Kerja Komite Audit sebagai has an Audit Committee Charter as a guideline in carrying
pedoman dalam menjalankan peran, tugas dan tanggung out its roles, duties and responsibilities to assist the Board
jawabnya membantu Dewan Komisaris. Pedoman dan of Commissioners. The Audit Committee Charter No.
Tata Tertib Kerja Komite Audit No. 0003.02.0 tanggal 9 0003.02.0 dated December 9, 2016 covers the legal basis,
Desember 2016 mencakup dasar hukum, wewenang, tugas, authority, duties, responsibilities, committee organizational
tanggung jawab, struktur organisasi komite hingga tata structure and meeting procedures.
cara pelaksanaan rapat.
Kriteria Anggota Komite Audit Audit Committee Member Criteria
Kriteria Anggota Komite Audit adalah sebagai berikut: The criteria for Audit Committee Members are as follows:
1. Wajib memiliki integritas yang tinggi, kemampuan, 1. Must have high integrity, ability, knowledge, experience
pengetahuan, pengalaman sesuai dengan bidang in accordance with the field of work, and be able to
pekerjaannya, serta mampu berkomunikasi dengan baik; communicate well;
2. Wajib memahami laporan keuangan, bisnis perusahaan 2. Must understand financial statements, the company's
khususnya yang terkait dengan layanan jasa atau business, especially those related to services or
kegiatan usaha Emiten atau Perusahaan Publik, proses business activities of the Issuer or Public Company,
audit, manajemen risiko, dan peraturan perundang- the audit process, risk management, and laws and
undangan di bidang Pasar Modal serta peraturan regulations in the field of Capital Markets and other
perundang-undangan terkait lainnya; relevant laws and regulations;
3. Wajib mematuhi kode etik Komite Audit yang ditetapkan 3. Must comply with the Audit Committee code of ethics
oleh Emiten atau Perusahaan Publik; established by the Issuer or Public Company;
4. Bersedia meningkatkan kompetensi secara terus 4. Willing to improve competence continuously through
menerus melalui pendidikan dan pelatihan; education and training;
5. Wajib memiliki paling sedikit 1 (satu) anggota yang 5. Must have at least 1 (one) member with educational
berlatar belakang pendidikan dan keahlian di bidang background and expertise in accounting and finance;
akuntansi dan keuangan;
6. Bukan merupakan orang dalam Kantor Akuntan Publik, 6. Not an insider of a Public Accounting Firm, Legal
Kantor Konsultan Hukum, Kantor Jasa Penilai Publik atau Consultant Firm, Public Appraisal Service Firm or other
pihak lain yang memberi jasa asuransi, jasa non-asuransi, parties providing insurance services, non-insurance
jasa penilai dan/atau jasa konsultasi lain kepada Emiten services, appraisal services and/or other consulting
atau Perusahaan Publik yang bersangkutan dalam services to the relevant Issuer or Public Company within
waktu 6 (enam) bulan terakhir; the last 6 (six) months;
7. Bukan merupakan orang yang bekerja atau mempunyai 7. Not a person who works or has the authority and
wewenang dan tanggung jawab untuk merencanakan, responsibility to plan, lead, control, or supervise the
memimpin, mengendalikan, atau mengawasi kegiatan activities of the Issuer or Public Company within the last
Emiten atau Perusahaan Publik tersebut dalam waktu 6 6 (six) months, except for Independent Commissioner;
(enam) bulan terakhir, kecuali Komisaris Independen;
8. Tidak mempunyai saham langsung maupun tidak 8. Does not have direct or indirect shares in the Issuer or
langsung pada Emiten atau Perusahaan Publik; Public Company;
9. Dalam hal anggota Komite Audit memperoleh saham 9. In the event that a member of the Audit Committee
Emiten atau Perusahaan Publik baik langsung maupun acquires shares of the Issuer or Public Company either
tidak langsung akibat suatu peristiwa hukum, saham directly or indirectly as a result of a legal event, such
tersebut wajib dialihkan kepada pihak lain dalam jangka shares must be transferred to another party within a
waktu paling lama 6 (enam) bulan setelah diperolehnya maximum period of 6 (six) months after the acquisition of
saham tersebut; such shares;
10. Tidak mempunyai hubungan Afiliasi dengan anggota 10. Has no affiliation with members of the Board of
Dewan Komisaris, anggota Direksi, atau Pemegang Commissioners, members of the Board of Directors, or
Saham Utama Emiten atau Perusahaan Publik; dan Major Shareholders of Issuers or Public Companies; and
11. Tidak mempunyai hubungan usaha baik langsung 11. Has no direct or indirect business relationship related to
maupun tidak langsung yang berkaitan dengan kegiatan the business activities of the Issuer or Public Company.
usaha Emiten atau Perusahaan Publik.
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Annual Report 2023 253
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Tata Kelola Perusahaan
Corporate Governance
Susunan, Jumlah, Komposisi dan Structure, Number, Composition
Dasar Pengangkatan Komite Audit and Basis of Appointment of Audit
Committee
Komposisi struktur Komite Audit wajib memperhatikan The composition of the Audit Committee structure must
indikator berikut: consider the following indicators:
1. Komite Audit paling sedikit terdiri dari 3 (tiga) orang 1. The Audit Committee consists of at least 3 (three)
anggota yang berasal dari Komisaris Independen dan members from Independent Commissioners and parties
pihak dari luar perusahaan; from outside the company; and
2. Anggota Komite Audit sekurang-kurangnya terdiri dari: 2. Members of the Audit Committee shall consist of at
least:
a. 1 (satu) orang Komisaris Independen sebagai ketua a. 1 (one) Independent Commissioner as chairman and
merangkap anggota; concurrent member;
b. 1 (satu) orang pihak independen yang memiliki b. 1 (one) independent party who has expertise in
keahlian di bidang keuangan atau akuntansi; finance or accounting;
c. 1 (satu) orang pihak independen yang memiliki c. 1 (one) independent party who has expertise in the
keahlian di bidang hukum atau perbankan. field of law or banking.
Berdasarkan Surat Keputusan Komisaris No.002/BAGI- Based on Commissioner Decree No. 002/BAGI-KOM/
KOM/XII/2023 tanggal 06 Desember 2023, Susunan Komite XII/2023 dated December 6, 2023, the composition of the
Audit per tanggal 06 Desember 2023 adalah sebagai Audit Committee in 2023 is as follows:
berikut:
Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis for Appointment Period Expertise Description
Pesta Uli Ketua • Surat Keputusan Komisaris 2023-2026 Akuntansi Komisaris
Sitanggang Chairman No. 002/BAGI-KOM/XII/2023 Accounting Independen
tanggal 06 Desember 2023 Independent
• Surat Keputusan Direksi No. Commissioner
SK-MT/HC/0007/XII/2023
tanggal 06 Desember 2023
• Board of Commissioner
Decree No. 002/BAGI KOM/
XII/2023 dated December
06, 2023
• Board of Director Decree
No.SK-MT/HC/0007/XII/2023
dated December 06, 2023
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Strengthening Collaboration to Deliver Solutions
Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis for Appointment Period Expertise Description
Suryani Anggota • Surat Keputusan Komisaris 2023-2026 Akuntansi Pihak
Purwita Member No. 002/BAGI-KOM/XII/2023 Accounting Independen
tanggal 06 Desember 2023 Independent
• Surat Keputusan Direksi No. Party
SK-MT/HC/0008/XII/2023
tanggal 06 Desember 2023
• Board of Commissioner
Decree No. 002/BAGI-KOM/
XII/2023 dated December
06, 2023
• Board of Director Decree
No.SK-MT/HC/0008/
XII/2023 dated December
06, 2023
Anas Latief Anggota • Surat Keputusan Komisaris 2023-2026 Perbankan / Pihak
Member No. 002/BAGI-KOM/XII/2023 Manajemen Independen
tanggal 06 Desember 2023 Risiko Independent
• Surat Keputusan Direksi No. Banking / Risk Party
SK-MT/HC/0009/XII/2023 Management
tanggal 06 Desember 2023
• Board of Commissioner
Decree No. 002/BAGI-KOM/
XII/2023 dated December
06, 2023
• Board of Director Decree
No.SK-MT/HC/0009/
XII/2023 dated December
06, 2023
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 255
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Tata Kelola Perusahaan
Corporate Governance
Profil Komite Audit Audit Committee Profile
Profil Pesta Uli Sitanggang sebagai Ketua Komite Audit The profile of Pesta Uli Sitanggang as Chairman of the Audit
dapat dilihat pada bab Profil Perusahaan dalam buku Committee is presented in the Company Profile chapter
Laporan Tahunan ini. Adapun profil Suryani Purwita dan in this Annual Report. The profiles of Suryani Purwita and
Anas Latief adalah sebagai berikut: Anas Latief are as follows:
Nama Suryani Purwita
Name
Jabatan Anggota Komite Audit
Position Audit Committee Member
Dasar Hukum Pengangkatan • Surat Keputusan Direksi No. SK-MT/SDM/0006/X/2021, tanggal 25 Oktober 2021
Legal Basis of Appointment • Surat Keputusan Direksi No. SK-MT/SDM/0002/XI/2022, tanggal 01 November
2022
• Surat Keputusan Komisaris No.002/BAGI-KOM/XII/2023, tanggal 06 Desember
2023
• Board of Directors Decree No. SK-MT/SDM/0006/X/2021, dated October 25,
2021
• Board of Directors Decree No. SK-MT/SDM/0002/XI/2022, dated November 01,
2022
• Board of Commissioners Decree No.002/BAGI KOM/XII/2023, dated December
06, 2023
Usia
64 tahun | year
Age
Kewarganegaraan dan Domisili
Jakarta, Indonesia
Citizenship and Domicile
Riwayat Pendidikan Sarjana Ekonomi Jurusan Akuntansi Universitas Trisakti, Jakarta (1984)
Education Bachelor of Economics, Accounting Department, Trisakti University (1984)
Riwayat Pekerjaan • Direktur Marketing & SDM PT Bank Artha Pratama (1998-1999);
Career History • Direktur Consumer Banking PT Bank Artha Graha (1999-2004);
• Komisaris PT Bank Artha Graha (2004-2005); dan
• Komisaris Independen PT Bank Artha Graha Internasional Tbk (2005-2012).
• Marketing & HR Director of PT Bank Artha Pratama (1998-1999);
• Director of Consumer Banking PT Bank Artha Graha (1999-2004);
• Commissioner of PT Bank Artha Graha (2004-2005); and
• Independent Commissioner of PT Bank Artha Graha Internasional Tbk (2005-2012).
Nama Anas Latief
Name
Jabatan Anggota Komite Audit
Position Audit Committee Member
Dasar Hukum Pengangkatan Surat Keputusan Komisaris No. 002/BAGI-KOM/XII/2023, tanggal 06 Desember 2023
Legal Basis of Appointment Board of Commissioners Decree No.002/BAGI KOM/XII/2023, dated December 06,
2023
Usia
63 Tahun | year
Age
Kewarganegaraan dan Domisili
Jakarta, Indonesia
Citizenship and Domicile
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Riwayat Pendidikan Sarjana Ekonomi Jurusan Manajemen Universitas Hasanuddin, Makasar (1986).
Education Bachelor of Economics, Department of Management, Hasanuddin University,
Makassar (1986).
Riwayat Pekerjaan • Direktur Utama Bank Pembangunan Daerah Sulawesi Tenggara (2005-2009);
Career History • Kepala Divisi diberbagai Bidang di PT Bank Artha Graha Internasional Tbk (2009-
2014);
• Direktur Operasional, Finance, Accounting, Sysdur dan Administrasi Kredit PT
Bank Artha Graha Internasional Tbk (2014-2019); dan
• Direktur Kepatuhan & Direktur Independen PT Bank Artha Graha Internasional
Tbk (2019-2023).
• President Director of Bank Pembangunan Daerah Sulawesi Tenggara (2005-2009);
• Head of Division in various fields at PT Bank Artha Graha Internasional Tbk (2009-
2014);
• Director of Operations, Finance, Accounting, Sysdur and Credit Administration PT
Bank Artha Graha Internasional Tbk (2014-2019); and
• Compliance Director & Independent Director of PT Bank Artha Graha Internasional
Tbk (2019-2023).
Independensi Anggota Komite Audit Independence of Audit Committee
Members
Independensi bagi anggota Komite Audit diwajibkan dan Independence for Audit Committee members is required and
telah diatur dalam peraturan OJK No. 55/POJK.04/2015 has been regulated in OJK regulation No. 55/POJK.04/2015
tanggal 23 Desember 2015 tentang Pembentukan dan dated December 23, 2015 concerning the Establishment
Pedoman Pelaksanaan Kerja Komite Audit dengan and Implementation Guidelines for the Audit Committee with
tujuan agar anggota Komite Audit tidak terpengaruh oleh the aim that Audit Committee members are not influenced
kepentingan pribadi atau pihak lain dalam menyampaikan by personal interests or other parties in expressing opinions
pendapat dan melaksanakan tugasnya. and carrying out their duties.
Anggota Komite Audit
Kriteria Audit Committee Member
Criteria Pesta Uli
Suryani Purwita Anas Latief
Sitanggang
Tidak memiliki hubungan keuangan dengan Dewan
Komisaris dan Direksi
√ √ √
Has no financial relationship with the Board of
Commissioners and Directors
Tidak memiliki hubungan kepengurusan di perusahaan,
anak perusahaan, maupun perusahaan afiliasi
√ √ √
Does not have a management relationship in the
company, subsidiaries, or affiliated companies
Tidak memiliki hubungan keluarga dengan Dewan
Komisaris, Direksi, dan/atau sesama anggota Komite
lainnya
√ √ √
Has no family relationship with the Board of
Commissioners, Board of Directors, and/or other
Committee members.
Tidak menjabat sebagai pengurus partai politik, pejabat
dan pemerintah
√ √ √
Not serving as an administrator of political parties,
officials and the government
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Annual Report 2023 257
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of Audit
Audit Committee
Komite Audit memiliki tugas dan tanggung jawab sebagai The Audit Committee has the following duties and
berikut: responsibilities:
1. Melakukan pemantauan dan evaluasi atas perencanaan 1. Monitoring and evaluating the planning and
dan pelaksanaan audit, serta pemantauan atas tindak implementation of audits, as well as monitoring the
lanjut hasil audit dalam rangka menilai kecukupan follow-up of audit results in order to assess the
pengendalian internal termasuk kecukupan proses adequacy of internal controls including the adequacy of
pelaporan keuangan; the financial reporting process;
2. Memberikan pendapat profesional yang independen 2. Providing an independent professional opinion to
kepada Dewan Komisaris terhadap laporan atau hal-hal the Board of Commissioners on reports or matters
yang disampaikan oleh Direksi kepada Dewan Komisaris submitted by the Board of Directors to the Board of
dan Komite Audit, serta mengidentifikasi hal-hal yang Commissioners and the Audit Committee, and identify
memerlukan perhatian Dewan Komisaris; dan matters that require the attention of the Board of
Commissioners; and
3. Komite Audit bertanggung jawab kepada Dewan 3. The Audit Committee is responsible to the Board of
Komisaris atas pelaksanaan tugas yang telah ditentukan Commissioners for the implementation of the tasks
dan melaporkan kepada Dewan Komisaris secara that have been determined and reports to the Board of
berkala atau insidental apabila terdapat hal-hal penting Commissioners periodically or incidentally if there are
yang dapat mengganggu jalannya Bank. important matters that can interfere with the running of
the Bank.
Komite Audit juga memiliki tugas dan tanggung jawab atas The Audit Committee also has duties and responsibilities for
pemantauan serta evaluasi pada: monitoring and evaluation on:
1. Pelaksanaan tugas Satuan Pengawas Internal (Satuan 1. Implementation of the duties of the Internal Supervisory
Kerja Audit Intern, Kontrol, dan Kepatuhan); Unit (Internal Audit, Control and Compliance);
2. Kesesuaian pelaksanaan audit oleh kantor akuntan 2. Conformity of the audit implementation by the public
publik dengan standar audit yang berlaku; dan accounting firm with the applicable audit standards; and
3. Kesesuaian laporan keuangan dengan standar akuntansi 3. Conformity of financial statements with applicable
yang berlaku. accounting standards.
Wewenang Komite Audit Authority of Audit Committee
Dalam melaksanakan tugasnya, Komite Audit memiliki In carrying out its duties, the Audit Committee has the
wewenang sebagai berikut: following authority:
1. Mengakses dokumen, data, dan informasi Bank tentang 1. Accessing the Bank's documents, data, and information
karyawan, dana, aset, serta sumber daya Bank yang about the Bank's employees, funds, assets, and
diperlukan; resources as needed;
2. Berkomunikasi langsung dengan karyawan, termasuk 2. Communicating directly with employees, including the
Direksi dan pihak yang menjalankan fungsi audit Board of Directors and those who perform internal audit,
internal, manajemen risiko, dan akuntan terkait tugas risk management, and accountant functions related to
dan tanggung jawab Komite Audit; the duties and responsibilities of the Audit Committee;
3. Melibatkan pihak independen di luar anggota Komite 3. Involving independent parties outside the Audit
Audit yang diperlukan untuk membantu pelaksanaan Committee members as needed to assist in carrying out
tugasnya (jika diperlukan); dan their duties (if needed); and
4. Melakukan kewenangan lain yang diberikan oleh Dewan 4. Performing other authorities granted by the Board of
Komisaris. Commissioners.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Rapat Komite Audit Audit Committee Meeting
Rapat Komite Audit diselenggarakan secara berkala paling Audit Committee meetings are held periodically at least 1
sedikit 1 (satu) kali dalam 3 (tiga) bulan. Rapat tersebut dapat (one) time in 3 (three) months. The meeting can be held if
diselenggarakan apabila dihadiri oleh lebih dari 1/2 (satu attended by more than 1/2 (one-half) of the members. The
per dua) jumlah anggota. Adapun jadwal pelaksanaan dan schedule and agenda of the audit committee meetings are
agenda rapat komite audit adalah sebagai berikut: as follows:
Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planning Date Realization Date Agenda Attendance
10 Januari 2023 12 Januari 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
January 10, 2023 January 12, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan SKAI s.d. Desember 2022 dan
progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan posisi Desember 2022 dan
progress tindaklanjut pemeriksaan OJK.
1. Follow-up on the previous month's meeting discussion.
2 SKAI audit report up to December 2022 and progress of
follow-up.
3. Compliance Directorate report as of December 2022 and
progress of OJK examination follow-up.
14 Februari 2023 14 Februari 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
February 14, 2023 February 14, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan SKAI Januari 2023 dan
progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan Januari 2023 dan progress
tindaklanjut pemeriksaan OJK.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to January 2023 and progress of
follow-up.
3. Compliance Directorate report as of January 2023 and
progress of OJK examination follow-up.
14 Maret 2023 27 Maret 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
March 14, 2023 March 27, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan SKAI s.d. Februari 2023 dan
progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan Februari 2023 dan
progress tindaklanjut pemeriksaan OJK.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to February 2023 and progress of
follow-up.
3. Compliance Directorate report as of February 2023 and
progress of OJK examination follow-up.
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planning Date Realization Date Agenda Attendance
11 April 2023 17 April 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
April 11, 2023 April 17, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan SKAI s.d. Maret 2023 dan
progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan Maret 2023 dan progress
tindaklanjut pemeriksaan OJK.
4. Rencana review kepatuhan SKAI terhadap Standard
Pelaksanaan Fungsi Audit Intern Bank (SPFAIB), sesuai
POJK No.01/POJK.03/2019 (3 tahunan periode 01/07/2020
s.d 30/06/2023).
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to March 2023 and progress of
follow-up.
3. Compliance Directorate report as of March 2023 and
progress of OJK examination follow-up.
4. Review plan for SKAI's compliance with the Standard
Implementation of the Bank's Internal Audit Function
(SPFAIB), in accordance with POJK No.01/POJK.03/2019
(3-year Period from 01/07/2020 to 30/06/2023).
9 Mei 2023 16 Mei 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
May 9, 2023 May 16, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan SKAI s.d. April 2023 dan
progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan April 2023 dan progress
tindaklanjut pemeriksaan OJK.
4. Evaluasi Komite Audit terhadap Pelaksanaan Pemberian
Jasa Audit terkait Informasi Keuangan Tahunan PT Bank
Artha Graha Internasional, Tbk untuk tahun buku yang
berakhir 31 Desember 2022.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to April 2023 and progress of follow-
up.
3. Compliance Directorate report as of April 2023 and
progress of OJK examination follow-up.
4. Audit Committee Evaluation of the Implementation of
Provision of Audit Services related to the Annual Financial
Information of PT Bank Artha Graha Internasional, Tbk for
the financial year ended December 31, 2022.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planning Date Realization Date Agenda Attendance
13 Juni 2023 13 Juni 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
June 13, 2023 June 13, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan SKAI s.d. Mei 2023 dan
progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan Mei 2023 dan progress
tindaklanjut pemeriksaan OJK.
4. Rekomendasi Komite Audit atas Penunjukan Akuntan
Publik (AP) dan/atau Kantor Akuntan Publik (KAP) yang
akan memeriksa Laporan Keuangan Bank yang berakhir
pada tahun 2023.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to May 2023 and progress of follow-
up.
3. Compliance Directorate report as of May 2023 and
progress of OJK examination follow-up.
4. Audit Committee Recommendation on the Appointment
of Public Accountant (AP) and/or Public Accounting Firm
(KAP) that would audit the Bank's Financial Statements
ended in 2023.
11 Juli 2023 14 Juli 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
July 11, 2023 July 14, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan SKAI s.d. Juni 2023 dan
progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan Juni 2023 dan progress
tindaklanjut pemeriksaan OJK.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to June 2023 and progress of follow-
up.
3. Compliance Directorate report as of June 2023 and
progress of OJK examination follow-up.
8 Agustus 2023 8 Agustus 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
August 8, 2023 August 8, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan SKAI s.d. Juli 2023 dan
progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan Juli 2023 dan progress
tindaklanjut pemeriksaan OJK.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to July 2023 and progress of follow-
up.
3. Compliance Directorate report as of July 2023 and
progress of OJK examination follow-up.
12 September 13 September 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
2023 2023 sebelumnya. Quorum
September 12, September 13, 2. Laporan hasil pemeriksaan SKAI s.d. Agustus 2023 dan
2023 2023 progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan Agustus 2023 dan
progress tindaklanjut pemeriksaan OJK.
4. Hasil Review Kepatuhan SKAI oleh KAP.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to August 2023 and progress of
follow-up.
3. Compliance Directorate report as of August 2023 and
progress of OJK examination follow-up.
4. SKAI Compliance Review Result by KAP.
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planning Date Realization Date Agenda Attendance
10 Oktober 2023 17 Oktober 2023 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
October 10, 2023 October 17, 2023 sebelumnya. Quorum
2. Laporan hasil pemeriksaan Internal Audit s.d. September
2023 dan progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan September 2023 dan
progress tindaklanjut pemeriksaan OJK.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to September 2023 and progress of
follow-up.
3. Compliance Directorate report as of September 2023 and
progress of OJK examination follow-up.
14 November 20 November 1. Tindaklanjut terhadap pembahasan meeting bulan Kuorum
2023 2023 sebelumnya. Quorum
November 14, November 20, 2. Laporan hasil pemeriksaan SKAI s.d. bulan Oktober 2023
2023 2023 dan progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan Oktober 2023 dan
progress tindaklanjut pemeriksaan OJK.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to October 2023 and progress of
follow-up.
3. Compliance Directorate report as of October 2023 and
progress of OJK examination follow-up.
12 Desember 15 Desember 1. Tindaklanjut terhadap hasil pembahasan meeting bulan Kuorum
2023 2023 sebelumnya. Quorum
December 12, December 15, 2. Laporan hasil pemeriksaan Internal Audit s.d November
2023 2023 2023 dan progress tindaklanjutnya.
3. Laporan Direktorat Kepatuhan November 2023 dan
progress tidak lanjut pemeriksaan OJK.
4. RBB Tahun 2024 Direktorat Internal Audit.
1. Follow-up on the previous month's meeting discussion.
2. SKAI audit report up to November 2023 and progress of
follow-up.
3. Compliance Directorate report as of November 2023 and
progress of OJK examination follow-up.
4. 2024 RBB of Internal Audit Directorate .
Pengembangan Kompetensi Komite Audit Committee Competency
Audit Development
Program pengembangan kompetensi yang diikuti anggota To support the Audit Committee in carrying out its duties
Komite Audit sepanjang tahun 2023 telah diuraikan dalam and responsibilities, the Bank provides opportunities for
bab Tata Kelola Perusahaan dalam buku Laporan Tahunan Audit Committee members to participate in training and
ini, baik yang diselenggarakan oleh internal Bank maupun competency development programs, either organized by
yang diselenggarakan oleh pihak eksternal. the Bank's internal or external parties.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Pelaksanaan Tugas Komite Audit Implementation of Audit Committee
Duties
Laporan Aktivitas Komite Audit selama tahun 2023 yang The Audit Committee Activity Report for 2023 submitted
harus disampaikan kepada Dewan Komisaris sebagai to the Board of Commissioners as an implementation of
penerapan tata kelola perusahaan sesuai ruang lingkup corporate governance according to the scope of activities
aktivitas di antaranya sebagai berikut: includes the following:
1. Melakukan penelaahan atas informasi keuangan 1. Review of the financial information to be issued by the
yang akan dikeluarkan oleh Bank, berdasarkan Bank, based on the results of monitoring the items in
hasil pemantauan terhadap pos-pos dalam Laporan the Publication Financial Statements for position on
Keuangan Publikasi untuk posisi 31 Desember 2022, December 31, 2022, position on March 31, 2023, position
posisi 31 Maret 2023, posisi 30 Juni 2023, posisi 30 on June 30, 2023, position on September 30, 2023
September 2023 dan posisi 31 Desember 2023, dengan and position on December 31, 2023, with the following
pencapaian sebagai berikut: achievements:
31 Desember 30 September 31 Desember
Keterangan 2022 31 Maret 2023 30 Juni 2023 2023 2023
Description December 31, March 31, 2023 June 30, 2023 September 30, December 31,
2022 2023 2023
Total Aset
25.437.633 23.897.521 24.070.931 24.289.516 26.099.787
Total Aset
Pinjaman yang
diberikan 10.229.770 10.633.792 10.531.235 10.265.878 12.147.368
Total Loans
Dana Pihak Ketiga
20.325.078 18.838.648 18.940.655 19.168.559 20.631.701
Third-Party Funds
Total Modal
3.353.245 3.348.353 3.466.329 3.542.424 3.551.421
Total Capital
Modal Inti
524.587 549.029 574.876 563.553 510.254
Tier 1 Capital
CKPN 241.839 242.339 290.991 319.991 327.350
AYDA 1.465.135 1.437.172 1.432.184 1.279.189 1.263.460
Laba tahun lalu
(132.112) (77.115) (77.115) (77.115) (77.115)
Profit for Last Year
Laba tahun berjalan
54.997 33.680 87.570 125.785 180.358
Profit for the Year
KPMM 23,31% 23,08% 24,04% 26,33% 24,81%
ROA 0,25% 0,55% 0,74% 0,70% 0,74%
ROE 1,64% 1,01% 2,57% 3,55% 5,08%
NIM 4,79% 5,54% 5,66% 5,87% 5,58%
BOPO 96,26% 92,42% 89,99% 90,92% 90,27%
NPL Gross 2,73% 2,72% 2,88% 2,75% 1,74%
NPL Neto 0,41% 0,55% 0,75% 0,62% 0,32%
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Tata Kelola Perusahaan
Corporate Governance
2. Melakukan penelaahan atas ketaatan terhadap 2. Review of compliance with laws and regulations related
peraturan perundang-undangan yang berhubungan to the Bank's activities. Based on the results of the review
dengan kegiatan Bank. Berdasarkan hasil penelaahan of the activities carried out by the Bank, there were no
terhadap aktivitas yang dilakukan oleh Bank tidak violations / deviations from the internal provisions or
terdapat pelanggaran/penyimpangan terhadap external provisions that applied, both provisions of Bank
ketentuan internal ataupun ketentuan eksternal yang Indonesia, the Financial Services Authority and other
berlaku baik ketentuan Bank Indonesia, Otoritas Jasa laws and regulations, all bank activities were carried
Keuangan maupun perundang-undangan lainnya semua out in a healthy and safe manner based on prudential
aktivitas bank dilaksanakan secara sehat dan aman principles.
berdasarkan prinsip kehati-hatian.
3. Melakukan evaluasi terhadap pelaksanaan pemberian 3. Evaluation of the provision of financial information
jasa informasi keuangan oleh Akuntan Publik (AP) services by the Public Accountant (AP) or Public
atau Kantor Akuntan Publik (KAP). Komite Audit telah Accounting Firm (KAP). The Audit Committee submitted
menyampaikan Laporan Hasil Evaluasi atas pelaksanaan an Evaluation Report on the implementation of the
pemberian jasa audit oleh KAP untuk tahun buku provision of audit services by KAP for the financial year
berakhir 31 Desember 2022 kepada OJK sesuai dengan ended December 31, 2022 to OJK in accordance with
surat Bank No. SK/0021/DIRUT/III/2023 tanggal 30 the Bank's letter No. SK/0021/DIRUT/III/2023 dated
Maret 2023 perihal Penyampaian Laporan Keuangan March 30, 2023 regarding the Submission of Financial
Publikasi Posisi 31 Desember 2022 oleh KAP Kanaka Statements Publication Position December 31, 2022
Puradiredja, Suhartono, dalam melaksanakan jasa audit by KAP Kanaka Puradiredja, Suhartono, in carrying out
tahun buku 2022 KAP Kanaka Puradiredja, Suhartono audit services for the financial year 2022 KAP Kanaka
tidak terjadi perbedaan pendapat antara Manajemen Puradiredja, Suhartono there were no differences of
dengan KAP. opinion between Management and KAP.
4. Komite Audit telah memberikan rekomendasi kepada 4. The Audit Committee provided recommendations
Dewan Komisaris untuk penunjukan Akuntan Publik (AP) to the Board of Commissioners for the appointment
atau Kantor Akuntan Publik (KAP) yang didasarkan pada of a Public Accountant (AP) or Public Accounting
independensi, ruang lingkup penugasan, dan imbalan Firm (KAP) based on independence, scope of
jasa, bahwa Komite Audit merekomendasikan KAP assignment, and service fees, that the Audit Committee
Kanaka Puradiredja, Suhartono untuk melaksanakan recommended KAP Kanaka Puradiredja, Suhartono to
jasa audit atas informasi keuangan PT Bank Artha carry out audit services on the financial information of
Graha Internasional Tbk tahun buku yang berakhir pada PT Bank Artha Graha Internasional Tbk for the financial
tanggal 31 Desember 2023, sesuai surat Rekomendasi year ended December 31, 2023, in accordance with
No.SK/0001/KA/VI/2023 tanggal 20 Juni 2023. Recommendation letter No.SK/0001/KA/VI/2023 dated
June 20, 2023.
5. Dalam hal terjadi perbaikan/maintenance system bank, 5. In the event of bank system repair/maintenance,
saat ini nasabah sudah diinformasikan melalui email, WA currently customers had been informed via email, WA
blast, dan info pada e-channel. blast, and info on e-channel.
6. Melakukan penelaahan atas pelaksanaan pemeriksaan 6. Review of the examinations by internal auditors and
oleh auditor internal dan mengawasi pelaksanaan oversight of the follow-up by the Board of Directors
Tindak lanjut oleh Direksi atas temuan auditor internal, on the findings of internal auditors, including several
beberapa hal yang menjadi perhatian seperti: matters of concern such as:
6.1 Tindaklanjut terhadap temuan-temuan yang 6.1 Follow-up on findings to be discussed with the
terjadi untuk dilakukan pembahasan dengan relevant parties to find a solution so that these
pihak-pihak terkait untuk dicarikan solusi findings do not reoccur
penyelesaian sehingga temuan-temuan tersebut
tidak terulang kembali
6.2 Terhadap temuan yang masih pending 6.2 For findings that were pending, to continue
terus dilakukan pemantauan progress monitoring the progress of their completion.
penyelesaiannya.
6.3 Meningkatkan pengawasan dan pengendalian 6.3 Improved supervision and internal control on
internal pada seluruh aktivitas operasional pada all operational activities at each bank office to
setiap kantor bank untuk meminimalkan terjadi minimize violations.
pelanggaran.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
6.4 Progress perbaikan pada sistem terus dilakukan 6.4 The progress of improvements to the system
pemantauan dan pemeriksaan secara periodik continued to be monitored and checked
untuk memastikan benar sistem tersebut telah periodically to ensure that the system is running
berjalan dengan baik. properly.
6.5 Berdasarkan pemeriksaan rekening escrow, 6.5 Based on the inspection of escrow accounts,
masih terdapat Cabang yang belum melakukan there were still branches that had not closed the
penutupan rekening escrow nasabah yang escrow accounts of customers who no longer
sudah tidak mempunyai pinjaman/lunas. had loans / paid off.
6.6 Masih ditemukan KC/KCP belum melakukan 6.6 It was discovered that KC/KCP had not
penilaian jaminan secara berkala. conducted regular collateral assessment.
6.7 Penilaian atau rating Internal Audit terhadap 6.7 Internal Audit assessment or rating of branches
cabang berdasarkan Risk Based Audit based on Risk Based Audit as stated in the
yang tertuang di dalam Prosedur Pedoman Internal Audit Guideline Procedure had been
Pemeriksaan Intern (PPI) telah dilakukan. conducted.
6.8 Memastikan laporan aplikasi Pillar yang ada di 6.8 Ensured that in the Pillar application report at
Kantor Cabang, antara data dengan fisik telah the Branch Office, data and physical were in
sesuai. accordance.
6.9 Dalam mencegah terjadi penyalahgunaan atas 6.9 To prevent misuse of the application, Active
pengunaan aplikasi telah menjalankan Active Directory had been implemented in all branch
Directory baik seluruh Cabang maupun Unit office and work units at the Head Office.
kerja di Kantor Pusat.
6.10 Sosialisasi Anti-Fraud telah dilaksanakan 6.10 Anti-Fraud Socialization had been conducted
ke semua karyawan untuk memastikan to all employees to ensure employees'
pemahaman karyawan atas hal-hal yang harus understanding of aspects that must be carried
dilakukan dalam mencegah terjadinya fraud out in preventing fraud and ensuring awareness
dan memastikan awareness atas pemahaman of this understanding.
tersebut.
7. Melakukan penelaahan atas pelaksanaan pemeriksaan 7. Review of OJK examinations and oversight of the
OJK dan mengawasi pelaksanaan tindak lanjut atas follow-up on the examination findings:
temuan pemeriksaan tersebut :
7.1 Komitmen tindak lanjut pemeriksaan OJK 7.1 FSA examination follow-up commitments to
untuk dilakukan monitoring secara menyeluruh be monitored thoroughly both related to the
baik terkait pemenuhan pembayaran maupun fulfillment of payments and other administrative
dokumen administrasi lainnya dan terhadap documents and for commitments that had not
komitmen yang belum terpenuhi sesuai target been fulfilled according to the agreed target date
date yang telah disepakati segera dimintakan were immediately requested for fulfillment so
pemenuhannya sehingga tidak ada lagi komitmen that there were no more unfulfilled commitments.
yang belum terpenuhi.
7.2 Melakukan review hasil temuan pemeriksaan 7.2 Reviewing the results of OJK audit findings, to
OJK, untuk dijadikan masukan bagi Internal serve as input for Internal Audit in conducting
Audit dalam melakukan pemeriksaan baik Kantor inspections of both the Head Office and Branch
Pusat maupun Kantor Cabang dan monitoring Offices and monitoring findings that are a
terhadap temuan-temuan yang menjadi concern concern for OJK audits so that these findings are
pemeriksaan OJK agar temuan tersebut tidak not repeated.
terulang.
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Tata Kelola Perusahaan
Corporate Governance
KOMITE REMUNERASI DAN NOMINASI
REMUNERATION AND NOMINATION COMMITTEE
Komite Remunerasi dan Nominasi merupakan Komite yang The Remuneration and Nomination Committee is a
dibentuk dan bertanggung jawab kepada Dewan Komisaris Committee established and responsible to the Board of
untuk membantu Dewan Komisaris dalam melaksanakan Commissioners to assist the Board of Commissioners
tugas dan tanggung-jawabnya terkait dengan pemberian in carrying out its duties and responsibilities related to
rekomendasi atas Remunerasi dan Nominasi dari anggota providing recommendations on the Remuneration and
Dewan Komisaris, Direksi, dan anggota Komite-Komite Nomination of members of the Board of Commissioners,
di tingkat Dewan Komisaris, beserta kerangka secara Board of Directors, and members of Committees at the
keseluruhan remunerasi Pejabat Eksekutif dan pegawai Board of Commissioners level, along with the overall
sesuai dengan prinsip-prinsip Good Corporate Governance. framework of remuneration of Executive Officers and
employees in accordance with the principles of Good
Corporate Governance.
Dasar Hukum Legal Basis
1. Peraturan OJK No. 17 tahun 2023 tentang penerapan 1. OJK Regulation No. 17 of 2023 concerning the
tata kelola bagi Bank Umum. implementation of governance for Commercial Banks..
2. Peraturan OJK No. 45/POJK.03/2015 tentang 2. OJK Regulation No. 45/POJK.03/2015 concerning
penerapan tata Kelola dalam pemberian remunerasi the implementation of Governance in the provision of
bagi Bank Umum. remuneration for Commercial Banks.
3. Peraturan OJK No. 34/POJK.04/2014 tanggal 8 3. OJK Regulation No. 34/POJK.04/2014 dated December
Desember 2014 tentang Komite Remunerasi dan 8, 2014 regarding the Remuneration and Nomination
Nominasi Emiten atau Perusahaan Publik. Committee of Issuers or Public Companies.
Pedoman dan Tata Tertib Kerja Remuneration and Nomination
Committee Charter
Komite Remunerasi dan Nominasi dalam menjalankan The Remuneration and Nomination Committee in carrying
tugasnya mengacu kepada Pedoman dan Tata Tertib Kerja out its duties refers to the Remuneration and Nomination
Komite Remunerasi dan Nominasi No. 0005.02.1 tanggal 14 Committee Charter No. 0005.02.1 dated November 14, 2019.
November 2019.
Kriteria Anggota Komite Remunerasi Criteria for Remuneration and
dan Nominasi Nomination Committee Members
Komite Remunerasi dan Nominasi membutuhkan kualifikasi The Remuneration and Nomination Committee requires
pendidikan dan pengalaman kerja yang sesuai dengan educational qualifications and work experience in
kebutuhan Bank untuk menunjang pelaksanaan tugas dan accordance with the needs of the Bank to support the
tanggung jawab Dewan Komisaris. implementation of the duties and responsibilities of the
Board of Commissioners.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Susunan, Jumlah, Komposisi dan Structure, Number, Composition
Dasar Pengangkatan Komite and Basis of Appointment of
Remunerasi dan Nominasi Remuneration and Nomination
Committee
Komposisi Komite Remunerasi dan Nominasi paling kurang The composition of the Remuneration and Nomination
terdiri dari 3 (tiga) orang anggota, dengan susunan sesuai Committee consists of at least 3 (three) members, with the
ketentuan berikut: following composition:
1. Seorang ketua merangkap anggota, yang merupakan 1. A chairman who is also a member, who is an Independent
Komisaris Independen; dan Commissioner; and
2. Anggota lainnya yang dapat berasal dari: 2. Other members may come from:
a. Anggota Dewan Komisaris; a. Member of the Board of Commissioners;
b. Pihak yang berasal dari luar Bank; dan b. Parties originating from outside the Bank; and
c. Pihak yang menduduki jabatan manajerial di bawah c. Those who hold managerial positions under the
Direksi yang membidangi Human Capital. Board of Directors in charge of Human Capital.
Susunan Komite Remunerasi dan Nominasi pada tanggal The composition of the Remuneration and Nomination
31 Desember 2023 adalah berdasarkan Keputusan Committee as of December 31, 2023 is based on the
Dewan Komisaris No. 002/BAGI-KOM/XII/2023 tanggal 6 Decision of the Board of Commissioners No. 002/BAGI-
Desember 2023, yaitu sebagai berikut: KOM/XII/2023 dated December 6, 2023, as follows:
Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis of Appointment Period Expertise Description
Kiki Syahnakri Ketua • Surat Keputusan Komisaris 2023-2026 Perbankan Komisaris
Chairman No. 002/BAGI-KOM/XII/2023 Banking Utama/Komisaris
tanggal 6 Desember 2023 Independen
• Surat Keputusan Direksi No. President
SK-MT/HC/0013/XII/2023 Commissioner/
tanggal 6 Desember 2023 Independent
Commissioner
• Board of Commissioner Decree
No. 002/BAGI-KOM/XII/2023
dated December 6, 2023
• Board of Director Decree No.
SK-MT/HC/0013/XII/2023
dated December 6, 2023
Tomy Winata Anggota • Surat Keputusan Komisaris 2023-2026 Manajemen Wakil Komisaris
Member No. 002/BAGI-KOM/XII/2023 Management Utama
tanggal 6 Desember 2023 Vice President
• Surat Keputusan Direksi No. Commissioner
SK-MT/HC/0014/XII/2023
tanggal 6 Desember 2023
• Board of Commissioner Decree
No. 002/BAGI-KOM/XII/2023
dated December 6, 2023
• Board of Director Decree No.
SK-MT/HC/0014/XII/2023
dated December 6, 2023
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis of Appointment Period Expertise Description
Marlene Anggota • Surat Keputusan Komisaris 2023-2026 Manajemen Deputy Director
Gunawan Member No. 002/BAGI-KOM/XII/2023 Management Human Capital
tanggal 6 Desember 2023
• Surat Keputusan Direksi No.
SK-MT/HC/0015/XII/2023
tanggal 6 Desember 2023
• Board of Commissioner Decree
No. 002/BAGI-KOM/XII/2023
dated December 6, 2023
• Board of Director Decree No.
SK-MT/HC/0015/XII/2023
dated December 6, 2023
Profil Komite Remunerasi dan Remuneration and Nomination
Nominasi Committee Profile
Profil ketua dan anggota Komite Remunerasi dan Nominasi The profile of the chairman and members of the
dapat dilihat pada bab Profil Perusahaan dalam buku Remuneration and Nomination Committee can be seen in
Laporan Tahunan ini. the Company Profile chapter in this Annual Report book.
Independensi Anggota Komite Independence of Remuneration and
Remunerasi dan Nominasi Nomination Committee Members
Independensi dan profesionalitas Komite Remunerasi The independence and professionalism of the Remuneration
dan Nominasi dibutuhkan dalam menjalankan tugas dan and Nomination Committee is required in carrying out its
tanggung jawabnya mendukung fungsi pengawasan Dewan duties and responsibilities to support the supervisory
Komisaris. Independensi anggota Komite Remunerasi dan function of the Board of Commissioners. The independence
Nominasi dapat dilihat dalam tabel sebagai berikut: of the Remuneration and Nomination Committee members
can be seen in the following table:
Anggota Komite Remunerasi dan Nominasi
Kriteria Member of Remuneration and Nomination Committee
Criteria
Kiki Syahnakri Tomy Winata Marlene Gunawan
Tidak memiliki hubungan keuangan dengan Dewan Komisaris
dan Direksi
√ - √
Has no financial relationship with the Board of Commissioners
and Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak
perusahaan, maupun perusahaan afiliasi
√ - √
Does not have a management relationship in the company,
subsidiaries, or affiliated companies
Tidak memiliki hubungan keluarga dengan Dewan Komisaris,
Direksi, dan/atau sesama anggota Komite lainnya
√ √ √
Has no family relationship with the Board of Commissioners,
Board of Directors, and/or other Committee members
Tidak menjabat sebagai pengurus partai politik, pejabat dan
pemerintah
√ √ √
Not serving as an administrator of political parties, officials and
the government
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Tugas dan Tanggung Jawab Duties and Responsibilities
Komite Remunerasi dan Nominasi memiliki tugas dan The Remuneration and Nomination Committee has the
tanggung jawab sebagai berikut: following duties and responsibilities:
Terkait Remunerasi: Remuneration Function:
1. Melaksanakan evaluasi terhadap kebijakan remunerasi; 1. Carrying out an evaluation of the remuneration policy;
2. Memberikan masukan kepada Dewan Komisaris 2. Providing input to the Board of Commissioners
mengenai: regarding:
a. Kebijakan remunerasi bagi Dewan Komisaris dan a. Remuneration policy for the Board of Commissioners
Direksi untuk disampaikan kepada RUPS; serta and Board of Directors to be submitted to the GMS;
and
b. Kebijakan remunerasi bagi Pejabat Eksekutif dan b. Remuneration policy for Executive Officers and
karyawan secara keseluruhan untuk disampaikan employees as a whole to be submitted to the Board
kepada Direksi. of Directors.
Terkait Nominasi: Nomination Function:
1. Menyusun dan memberikan rekomendasi mengenai 1. Preparing and providing recommendations regarding
sistem, serta prosedur pemilihan atau penggantian the system, as well as procedures for the election or
anggota Dewan Komisaris dan Direksi kepada Dewan replacement of members of the Board of Commissioners
Komisaris untuk disampaikan dalam RUPS; and Board of Directors to the Board of Commissioners
to be submitted to the GMS;
2. Merekomendasikan calon anggota Dewan Komisaris 2. Recommending candidates for the Board of
atau Direksi kepada Dewan Komisaris untuk disampaikan Commissioners or Board of Directors to the Board of
dalam RUPS; Commissioners to be presented at the GMS;
3. Merekomendasikan pihak independen yang akan 3. Recommending independent parties who will become
menjadi anggota Komite Audit dan Komite Pemantau members of the Audit Committee and Risk Monitoring
Risiko kepada Dewan Komisaris; Committee to the Board of Commissioners;
4. Merekomendasikan usulan penggantian atau 4. Recommending proposals for the replacement or
pengangkatan anggota Dewan Komisaris dalam RUPS; appointment of members of the Board of Commissioners
dan in the GMS; and
5. Merekomendasikan usulan penggantian atau 5. Recommending proposals for the replacement or
pengangkatan anggota Direksi oleh Dewan Komisaris appointment of members of the Board of Directors by
dalam RUPS. the Board of Commissioners in the GMS.
Komite Remunerasi dan Nominasi Bank wajib memastikan The Remuneration and Nomination Committee of the Bank
kebijakan tersebut telah sesuai dengan: shall ensure that the policy is in accordance with:
1. Kinerja keuangan dan pemenuhan cadangan 1. Financial performance and fulfillment of reserves as
sebagaimana diatur dalam peraturan perundang- stipulated in applicable laws and regulations;
undangan yang berlaku;
2. Prestasi kerja individual; 2. Individual work performance;
3. Kewajaran dengan peer group; dan 3. Fairness with peer group; and
4. Pertimbangan dan strategi jangka panjang Bank. 4. Long-term considerations and strategies of the Bank.
Rapat Komite Remunerasi dan Remuneration and Nomination
Nominasi Committee Meetings
Komite Remunerasi dan Nominasi mengadakan rapat The Remuneration and Nomination Committee meets
secara berkala paling kurang 1 (satu) kali dalam 4 (empat) regularly at least 1 (one) time in 4 (four) months, and the
bulan, dan Rapat Komite Remunerasi dan Nominasi dapat Remuneration and Nomination Committee Meeting can be
diselenggarakan apabila dihadiri oleh mayoritas dari jumlah conducted if attended by a majority of the Remuneration and
anggota Komite Remunerasi dan Nominasi dan salah Nomination Committee members and one of the majority
satu dari mayoritas jumlah anggota Komite Remunerasi of the Remuneration and Nomination Committee members
dan Nominasi merupakan Ketua Komite Remunerasi dan is the Chairman of the Remuneration and Nomination
Nominasi. Committee.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 269
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Tata Kelola Perusahaan
Corporate Governance
Sepanjang tahun 2023, Komite Remunerasi dan Nominasi Throughout 2023, the Remuneration and Nomination
telah melaksanakan rapat sebanyak 5 (lima) kali. Adapun Committee conducted 5 (five) meetings. The agenda and
agenda dan rekapitulasi kehadiran anggota Komite attendance summary of Remuneration and Nomination
Remunerasi dan Nominasi dalam rapat di tahun 2023 adalah Committee members in meetings in 2023 are as follows:
sebagai berikut:
Jumlah Rapat Jumlah
Nama Jabatan % Kehadiran
Number of Kehadiran
Name Position % Attendance
Meetings Total Attendance
Nicolaus Eko Riwayanto *) Ketua
5 4 80%
Chairman
Elvin Halim *) Anggota
5 4 80%
Member
Elizawatie Simon **) Ketua
5 1 20%
Chairman
Marlene Gunawan **) Anggota
5 1 20%
Member
*) menjabat sampai dengan 10 Juli 2023 served until July 10, 2023
**) menjabat sejak 10 Juli 2023 in office since July 10, 2023
Agenda Rapat Meeting Agenda
No Tanggal Agenda
Date Agenda
1. 28 Februari 2023 Pembahasan KPI Direksi tahun 2022
February 28, 2023 Discussion of Board of Directors KPIs for 2022
2. 2 Maret 2023 Pembahasan UU No. 4/2023 tentang Pengembangan dan Penguatan Sektor Keuangan
March 2, 2023 Discussion of Law No. 4/2023 on Financial Sector Development and Strengthenin
Pembahasan POJK No. 24/2022 tentang Sumber Daya Manusia Bank Umum
Discussion of POJK No. 24/2022 regarding Human Resources of Commercial Banks
Pembahasan SEOJK No. 28/SEOJK.03/2022 tentang Sertifikasi Manajemen Risiko bagi
Sumber Daya Manusia Bank Umum
Discussion of SEOJK No. 28/SEOJK.03/2022 concerning Risk Management Certification for
Human Resources of Commercial Banks
3. 10 Mei 2023 - Inventarisasi Masa Kepengurusan Direksi dan Komisaris Bank
May 10, 2023 - Pemahaman Aturan Relaksasi Sertifikat Manajemen Risiko bagi SDM Bank Umum
- Review kebijakan dan kriteria Self-Assessment calon anggota Direksi dan calon anggota
Dewan Komisaris
- Tindak lanjut Persiapan RUPS
- Inventory of Management Period of Bank Directors and Commissioners
- Understanding of Risk Management Certificate Relaxation Rules for Commercial Bank
Human Resources
- Review policies and Self-Assessment criteria for prospective members of the Board of
Directors and prospective members of the Board of Commissioners
- Follow up on GMS preparations.
4. 23 Juni 2023 - Pengangkatan kembali Anggota Dewan Komisaris dan Calon Anggota Direksi
June 23, 2023 - Penambahan usulan Calon Anggota Dewan Komisaris dan Calon Anggota Direksi
- Re-appointment of members of the Board of Commissioners and prospective Members
of the Board of Directors
- Additional proposals for Candidates for Members of the Board of Commissioners and
Candidates for Members of the Board of Directors
5. 4 September 2023 Evaluasi Usulan Penyesuaian Skala Upah BAGI
September 4, 2023 Evaluation of Proposed Adjustment of Wage Scale for BAGI
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270 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Pengembangan Kompetensi Komite Competency Development of
Remunerasi dan Nominasi Remuneration and Nomination
Committee
Untuk menunjang Komite Remunerasi dan Nominasi To support the Remuneration and Nomination Committee
dalam melaksanakan tugas dan tanggung jawabnya, in carrying out its duties and responsibilities, the Bank
Bank memberikan kesempatan kepada anggota provides opportunities for members of the Remuneration
Komite Remunerasi dan Nominasi untuk mengikuti and Nomination Committee to participate in training and
program pelatihan dan pengembangan kompetensi, competency development programs, either organized by
baik yang diselenggarakan oleh internal Bank atau yang the Bank's internal or external parties.
diselenggarakan oleh pihak eksternal.
Adapun program pengembangan kompetensi yang diikuti The competency development programs followed by the
oleh Komite Remunerasi dan Nominasi tahun 2023 adalah Remuneration and Nomination Committee in 2023 are as
sebagai berikut: follows:
Tempat dan
Nama Peserta
Jabatan Program Pengembangan Kompetensi Penyelenggara Waktu
Participant
Position Competency Development Program Organizer Venue and
Name
Date
Nicolaus Eko Ketua Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen Jakarta, 1 - 15
Riwayanto*) Chairman Risk Management Certification Refreshment Gagasan Agustus 2023
Jakarta,
August 1 - 15,
2023
Elvin Halim*) Anggota BAGInfinite-Kader: Forum Group Discussion Internal Jakarta, 1 Mei
Member (FGD) Synergy BAG-AGG-AGN & Team 2023
Building Jakarta, May 1,
2023
Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen Jakarta, 3 - 15
Risk Management Certification Refreshment Gagasan Juli 2023
Jakarta, July
3 - 15, 2023
Building Excellent People in Resilient Intipesan Conference Jakarta, 13 - 14
Company: Challenges and Oppurtunities to Desember
Face Business Competition in 2024 2023
Jakarta,
December
13-14, 2023
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 271
Page 272
Tata Kelola Perusahaan
Corporate Governance
Tempat dan
Nama Peserta
Jabatan Program Pengembangan Kompetensi Penyelenggara Waktu
Participant
Position Competency Development Program Organizer Venue and
Name
Date
Elizawatie Ketua Webinar - Memperkuat Ketahanan Nasional di OJK Institute Jakarta, 22
Simon**) Chairman Industri Jasa Keuangan Mei 2023
Webinar - Strengthening National Resilience Jakarta, May
in Financial Services Industry 22, 2023
Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen Jakarta, 3 - 15
Risk Management Certification Refreshment Gagasan Juli 2023
Jakarta, July
3 - 15, 2023
Webinar: Waspada Modus Penipuan Gaya OJK Institute Jakarta, 3
Baru Agustus 2023
Webinar: Beware of New Fraud Style Jakarta,
August 3,
2023
Seminar Market Review/Economy Outlook LPPI Jakarta, 2
Tahun 2024 Desember
Seminar Market Review/Economy Outlook in 2023
2024 Jakarta,
December 2,
2023
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272 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Tempat dan
Nama Peserta
Jabatan Program Pengembangan Kompetensi Penyelenggara Waktu
Participant
Position Competency Development Program Organizer Venue and
Name
Date
Marlene Anggota BAGInfinite-Kader: Forum Group Discussion Internal Jakarta, 1 Mei
Gunawan**) Member (FGD) Synergy BAG-AGG-AGN & Team 2023
Building Jakarta, May 1,
2023
Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen Jakarta, 3 - 15
Risk Management Certification Refreshment Gagasan Juli 2023
Jakarta, July
3 - 15, 2023
The Power of Workplace Culture to Increase Intipesan Conference Jakarta, 26
Company Performance Juli 2023
Jakarta, July
26, 2023
Analisa Kebutuhan Proses Rekrutmen & PT Media SDM Jakarta, 19
Seleksi Indonesia Agustus 2023
Recruitment & Selection Process Needs Jakarta,
Analysis August 19,
2023
Workshop Merancang Kebutuhan Kompetensi Briliant Training & Jakarta, 21
SDM Sebagai Sarana Perencanaan dan Consulting September
Pengembangan Staf 2023
Workshop on Designing HR Competency Jakarta,
Needs as a Means of Planning and Staff September 21,
Development 2023
Certified Human Capital Leader (CHCL) ProPeople Jakarta, 4
Program Desember
2023 - 24
Februari 2024
Jakarta,
December
4, 2023 -
February 24,
2024
Building Excellent People in Resilient Intipesan Conference Jakarta, 13 - 14
Company: Challenges and Oppurtunities to Desember
Face Business Competition in 2024 2023
Jakarta,
December
13-14, 2023
*) menjabat hingga 6 Desember 2023 | served until December 6, 2023
**) menjabat sejak 6 Desember 2023 | in office since December 6, 2023
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 273
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Tata Kelola Perusahaan
Corporate Governance
Pelaksanaan Tugas Komite Implementation of Remuneration
Remunerasi dan Nominasi and Nomination Committee Dutiesi
No Tanggal Agenda
Date Agenda
1. 28 Februari 2023 Pelaksanaan Rapat pembahasan KPI Direksi tahun 2022
February 28, 2023 Implementation of the 2022 KPI Board of Directors discussion meeting
2. 2 Maret 2023 Rapat pembahasan UU, POJK dan SEOJK
March 2, 2023 Meeting to discuss the Law, POJK and SEOJK
3. 10 Mei 2023 Rapat pembahasan Evaluasi masa kepengurusan Direksi dan Komisaris
May 10, 2023 Meeting to discuss evaluation of the term of management of the Board of Directors and
Commissioners
4. 23 Juni 2023 Rapat pembahasan Evaluasi usulan Calon Anggota Direksi dan Calon Anggota Komisaris
June 23, 2023 Meeting to discuss evaluation of proposals for prospective members of the Board of
Directors and prospective members of the Board of Commissioners
5. 4 September 2023 Rapat pembahasan Evaluasi Usulan penyesuaian Skala Upah BAGI
September 4, 2023 Meeting to discuss evaluation of proposed Wage Scale adjustments for BAGI
6. 30 November Melakukan Self-Assessment dan penyampaian Rekomendasi Calon Pihak Independen
2023 Komite Audit dan Komite Pemantau Risiko kepada Dewan Komisaris
November 30, Conducting a Self-Assessment and submitting Recommendations for Candidates for
2023 Independent Parties of the Audit Committee and Risk Monitoring Committee to the Board
of Commissioners
7. 6 Desember 2023 Menerima keputusan Dewan Komisaris perihal Komite-komite BAGI
December 6, 2023 Receive the decision of the Board of Commissioners regarding BAGI's Committees
Kebijakan Suksesi Direksi Board of Directors Succession Policy
Komite Remunerasi dan Nominasi dalam menjalankan In carrying out its duties, the Remuneration and Nomination
tugasnya mengacu kepada pedoman dan tata tertib Committee refers to the guidelines and rules provided by
yang disediakan Bank. Komite Remunerasi dan Nominasi the Bank. The Remuneration and Nomination Committee
menyusun dan memberikan rekomendasi mengenai sistem prepares and provides recommendations regarding the
serta prosedur pemilihan dan/atau penggantian anggota system and procedures for the selection and/or replacement
Dewan Komisaris dan Direksi kepada Dewan Komisaris of members of the Board of Commissioners and Board of
untuk disampaikan kepada RUPS. Komite juga bertanggung Directors to the Board of Commissioners to be submitted to
jawab dalam menentukan kriteria dan mengidentifikasi the GMS. The Committee is also responsible for determining
para calon, mengkaji, menyetujui nominasi sesuai dengan criteria and identifying candidates, reviewing and approving
kriteria yang ditentukan. Dalam rangka mempersiapkan nominees in accordance with the specified criteria. In order
jajaran eksekutif Bank agar mendapatkan pengetahuan to prepare the Bank's executives to gain full knowledge and
dan pengalaman yang utuh sebagai pejabat di kantor pusat experience as officers in the head office or branch offices,
atau kantor cabang, maka beberapa jajaran eksekutif yang some executives who are considered to have the potential
dinilai memiliki potensi untuk dikembangkan lebih jauh akan to be developed further will be rotated.
mendapatkan rotasi.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
KOMITE PEMANTAU RISIKO
RISK MONITORING COMMITTEE
Komite Pemantau Risiko dibentuk untuk membantu The Risk Monitoring Committee was established to assist
Dewan Komisaris dalam melaksanakan tanggung jawab the Board of Commissioners in carrying out its risk oversight
pengawasan risiko sesuai dengan peraturan yang berlaku. responsibilities in accordance with applicable regulations.
Komite Pemantau Risiko bertugas memonitor dan menilai The Risk Monitoring Committee is tasked with monitoring
risiko yang dapat diambil oleh Bank untuk memastikan telah and assessing the risks that can be taken by the Bank to
dilakukannya pengelolaan risiko dengan baik, terutama ensure good risk management, especially in managing
pada pengelolaan risiko kredit, risiko pasar, risiko likuiditas, credit risk, market risk, liquidity risk, operational risk, and
risiko operasional, dan risiko bank lainnya. other bank risks.
Dasar Hukum Legal Basis
Dasar pembentukan Komite Pemantau Risiko Bank Artha The basis for the establishment of the Risk Monitoring
Graha Internasional adalah Peraturan Otoritas Jasa Committee of Bank Artha Graha Internasional is the
Keuangan No. 17 Tahun 2023 tentang Penerapan Tata Financial Services Authority Regulation No. 17 of 2023 on
Kelola bagi Bank Umum. the Implementation of Governance for Commercial Banks.
Pedoman dan Tata Tertib Kerja Risk Monitoring Committee Charter
Komite Pemantau Risiko dalam menjalankan tugasnya The Risk Monitoring Committee in carrying out its duties
berpedoman pada Pedoman dan Tata Tertib Kerja Komite is guided by the Risk Monitoring Committee Charter
Pemantau Risiko No. 0004.01.1 tanggal 22 April 2010 No. 0004.01.1 dated April 22, 2010 concerning the
tentang Pelaksanaan Tugas dan Etika anggota Komite Implementation of Duties and Ethics of Risk Monitoring
Pemantau Risiko. Committee members.
Kriteria Anggota Komite Pemantau Risk Monitoring Committee Member
Risiko Criteria
Anggota Komite Pemantau Risiko memiliki kriteria-kriteria Members of the Risk Monitoring Committee have the
sebagaimana yang ditetapkan oleh Regulator sebagai following criteria as stipulated by the Regulator:
berikut:
1. Anggota Komite Pemantau Risiko paling kurang terdiri 1. Members of the Risk Monitoring Committee shall
dari 1 (satu) orang Komisaris Independen sebagai Ketua consist of at least 1 (one) Independent Commissioner as
merangkap anggota, 1 (satu) orang Pihak Independen Chairman and concurrent member, 1 (one) Independent
yang memiliki keahlian di bidang keuangan dan 1 (satu) Party with expertise in finance and 1 (one) Independent
orang Pihak Independen yang memiliki keahlian di Party with expertise in risk management;
bidang manajemen risiko;
2. Komisaris independen dan pihak independen yang 2. Independent commissioners and independent parties
menjadi anggota Komite Pemantau Risiko paling sedikit who are members of the Risk Monitoring Committee
berjumlah 51% dari jumlah anggota Komite Pemantau shall constitute at least 51% of the total members of the
Risiko; Risk Monitoring Committee;
3. Ketua Komite hanya dapat merangkap jabatan sebagai 3. The Chairman of the Committee may only concurrently
Ketua Komite paling banyak pada 1 (satu) Komite lainnya serve as Chairman of the Committee at a maximum of 1
pada Perseroan yang sama; dan (one) other Committee in the same Company; and
4. Anggota Komite wajib memiliki integritas, akhlak dan 4. Committee members must have integrity, good character
moral yang baik. and morals.
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Annual Report 2023 275
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Tata Kelola Perusahaan
Corporate Governance
Susunan, Jumlah, Komposisi dan Structure, Number, Composition
Dasar Pengangkatan Komite and Basis of Appointment of Risk
Pemantau Risiko Monitoring Committee
Komposisi Komite Pemantau Risiko Bank paling sedikit The composition of the Bank's Risk Monitoring Committee
terdiri dari: consists of at least:
1. Seorang Komisaris Independen yang menjabat sebagai 1. An Independent Commissioner who serves as Chairman
Ketua Komite; of the Committee;
2. Seorang dari pihak independen yang memiliki keahlian 2. An independent party with financial expertise; and
di bidang keuangan; dan
3. Seorang dari pihak independen yang memiliki keahlian 3. An independent party with expertise in risk management.
di bidang manajemen risiko.
Susunan Komite Pemantau Risiko pada tanggal 31 Desember The composition of the Risk Monitoring Committee as of
2023 adalah berdasarkan Keputusan Dewan Komisaris No. December 31, 2023 is based on the Decision of the Board
002/BAGI-KOM/XII/2023 tanggal 6 Desember 2023, yaitu of Commissioners No. 002/BAGI-KOM/XII/2023 dated
sebagai berikut: December 6, 2023, as follows:
Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis of Appointment Period Expertise Description
Elizawatie Ketua - Surat Keputusan Komisaris 2023-2026 Hukum Perdata Komisaris
Simon Chairman No. 002/BAGI-KOM/XII/2023 Civil Law Independen
tanggal 6 Desember 2023 Independent
- Surat Keputusan Direksi Commissioner
No. SK-MT/HC/0010/XII/2023
tanggal 6 Desember 2023
- Board of Commissioner Decree
No. 002/BAGI-KOM/XII/2023
dated December 6, 2023
- Board of Director Decree No.
SK-MT/HC/0010/XII/2023
dated December 6, 2023
Suryani Anggota - Surat Keputusan Komisaris 2023-2026 Akuntansi Pihak Independen
Purwita Member No. 002/BAGI-KOM/XII/2023 Accounting Independent Party
tanggal 6 Desember 2023
- Surat Keputusan Direksi
No. SK-MT/HC/0011/XII/2023
tanggal 6 Desember 2023
- Board of Commissioner Decree
No. 002/BAGI-KOM/XII/2023
dated December 6, 2023
- Board of Director Decree No.
SK-MT/HC/0011/XII/2023
dated December 6, 2023
Anas Latief Anggota - Surat Keputusan Komisaris 2023-2026 Perbankan / Pihak Independen
Member No. 002/BAGI-KOM/XII/2023 Manajemen Independent Party
tanggal 6 Desember 2023 Risiko
- Surat Keputusan Direksi Banking / Risk
No. SK-MT/HC/0012/XII/2023 Management
tanggal 6 Desember 2023
- Board of Commissioner Decree
No. 002/BAGI-KOM/XII/2023
dated December 6, 2023
- Board of Director Decree No.
SK-MT/HC/0012/XII/2023
dated December 6, 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Profil Komite Pemantau Risiko Risk Monitoring Committee Profile
Profil Ketua Komite Pemantau Risiko yang menjabat sebagai The profile of the Chairman of the Risk Monitoring
Komisaris dapat dilihat pada bab Profil Perusahaan dalam Committee who serves as Commissioner can be seen in the
buku Laporan Tahunan ini. Company Profile chapter in this Annual Report.
Profil Suryani Purwita dan Anas Latief sebagai anggota The profiles of Suryani Purwita and Anas Latief as members
Komite Pemantau Risiko dapat dilihat dalam sub-bab Komite of the Risk Monitoring Committee can be seen in the Audit
Audit dalam pembahasan sebelumnya. Committee sub-chapter in the previous discussion.
Independensi Anggota Komite Independence of Remuneration and
Pemantau Risiko Nomination Committee Members
Independensi dan profesionalitas Komite Pemantau Risiko The independence and professionalism of the Remuneration
dibutuhkan dalam menjalankan tugas dan tanggung and Nomination Committee is required in carrying out its
jawabnya mendukung fungsi pengawasan Dewan duties and responsibilities to support the supervisory
Komisaris. Independensi anggota Komite Pemantau Risiko function of the Board of Commissioners. The independence
dapat dilihat dalam tabel sebagai berikut: of the Remuneration and Nomination Committee members
can be seen in the following table:
Anggota Komite Pemantau Risiko
Kriteria Member of Audit Committee
Criteria Elizawatie Suryani
Anas Latief
Simon Purwita
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi
√ √ √
Has no financial relationship with the Board of Commissioners and Directors
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan,
maupun perusahaan afiliasi
√ √ √
Does not have a management relationship in the company, subsidiaries, or
affiliated companies
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/
atau sesama anggota Komite lainnya
√ √ √
Has no family relationship with the Board of Commissioners, Board of
Directors, and/or other Committee members
Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah
Not serving as an administrator of political parties, officials and the √ √ √
government
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of Risk
Pemantau Risiko Monitoring Committee
Berdasarkan Peraturan Otoritas Jasa Keuangan No. 17 Based on the Financial Services Authority Regulation
Tahun 2023 tentang Penerapan Tata Kelola bagi Bank No. 17 of 2023 on the Implementation of Governance for
Umum, tugas dan tanggung jawab Komite Pemantau Risiko Commercial Banks, the duties and responsibilities of the Risk
Bank Artha Graha Internasional adalah sebagai berikut: Monitoring Committee of Bank Artha Graha Internasional
are as follows:
1. Mengevaluasi kesesuaian antara kebijakan manajemen 1. Evaluating the conformity between risk management
risiko dengan pelaksanaan kebijakan tersebut; dan policies and the implementation of these policies; and
2. Memantau dan mengevaluasi pelaksanaan tugas Komite 2. Monitoring and evaluating the implementation of the
Manajemen Risiko dan Satuan Kerja Manajemen Risiko. duties of the Risk Management Committee and Risk
Management Work Unit.
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Tata Kelola Perusahaan
Corporate Governance
Rapat Komite Pemantau Risiko Risk Monitoring Committee Meetings
Penyelenggaraan Rapat Komite Pemantau Risiko dengan The organization of Committee Meetings refers to the
mengacu kepada Peraturan Otoritas Jasa Keuangan No. Financial Services Authority Regulation No. 17 of 2023
17 Tahun 2023 tentang Penerapan Tata Kelola bagi Bank concerning the Implementation of Governance for
Umum sebagai berikut: Commercial Banks as follows:
1. Rapat komite diselenggarakan sesuai dengan kebutuhan 1. Committee meetings are held in accordance with the
Bank; dan needs of the Bank; and
2. Rapat Komite Pemantau Risiko hanya dapat dilaksanakan 2. Risk Monitoring Committee meetings can only be held
dalam hal dihadiri oleh paling sedikit 51% (lima puluh satu if attended by at least 51% (fifty-one percent) of the
persen) dari jumlah anggota komite termasuk 1 (satu) committee members including 1 (one) Independent
orang Komisaris Independen dan 1 (satu) orang Pihak Commissioner and 1 (one) Independent Party.
Independen.
Komite Pemantau Risiko menyelenggarakan rapat sebanyak The Risk Monitoring Committee held a total of 11 (eleven)
11 (sebelas) kali di sepanjang tahun 2023. Agenda dan meetings throughout 2023. The agenda and frequency
frekuensi kehadiran anggota rapat dapat dilihat dalam tabel of attendance of meeting members can be seen in the
berikut ini: following table:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Kehadiran (%)
Name Position Number of Meetings Total Attendance Attendance (%)
Elizawatie Simon Ketua | Chairman 11 11 100
Suryani Purwita Anggota | Member 11 11 100
Anas Latief Anggota | Member 11 11 100
Agenda Rapat Meeting Agenda
Tanggal Agenda
No
Date Agenda
1. 25 Januari 2023 1. Profil Risiko Periode 31 Desember 2022 1. Risk Profile for the December 31, 2022 vs
January 25, 2023 vs 30 September 2022 September 30, 2022 Period
2. Stress Test Likuiditas Periode Desember 2. Liquidity Stress Test for the December
2022 2022 Period
2. 17 Februari 2023 1. Profil Risiko Periode 31 Januari 2023 vs 1. Risk Profile for the Period January 31,
February 17, 2023 31 Desember 2022 2023 vs December 31, 2022
2. Stress Test Likuiditas Periode Januari 2. Liquidity Stress Test for the January
2023 2023 Period
3. 24 Maret 2023 1. Progress Risk Management Bulan 1. Progress Risk Management in February
March 24, 2023 Februari 2023 2023
2. Profil Risiko Periode 28 Februari 2023 2. Risk Profile for the February 28, 2023 vs
vs 31 Januari 2023 January 31, 2023 Period
3. Stress Test Likuiditas Periode Februari 3. Liquidity Stress Test for the February
2023 2023 Period
4. 18 April 2023 1. Profil Risiko Periode 31 Maret 2023 vs 1. Risk Profile for the March 31, 2023 vs
April 18, 2023 31 Desember 2022 December 31, 2022 Period
2. Stress Test Likuiditas Periode Maret 2. Liquidity Stress Test for the March 2023
2023 Period
5. 23 Mei 2023 1. Profil Risiko Periode 30 April vs 31 Maret 1. Risk Profile for the Period April 30 vs
May 23, 2023 2023 March 31, 2023
2. Stress Test Likuiditas periode April 2. Liquidity Stress Test for the April 2023
2023 Period
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Tanggal Agenda
No
Date Agenda
6. 17 Juli 2023 1. Profil Risiko Periode 30 Juni 2023 vs 31 1. Risk Profile for the June 30, 2023 vs
July 17, 2023 Maret 2023 March 31, 2023 Period
2. Stress Test Likuiditas periode Juni 2023 2. Liquidity Stress Test for the June 2023
Period
7. 23 Agustus 2023 1. Profil Risiko Periode 31 Juli 2023 vs 30 1. Risk Profile for the July 31, 2023 vs June
August 23, 2023 Juni 2023 30, 2023 period
2. Stress Test Likuiditas periode Juli 2023 2. Liquidity Stress Test for the July 2023
Period
8. 21 September 1. Profil Risiko Periode 31 Juli 2023 vs 30 1. Risk Profile for the July 31, 2023 vs June
2023 Juni 2023 30, 2023 period
September 21, 2. Stress Test Likuiditas periode Juli 2023 2. Liquidity Stress Test for the July 2023
2023 period
3. Rencana Meninjau dan Menyusun Ulang 3. Plan to Review and Redraft ORM
ORM
9. 31 Oktober 2023 1. Profil Risiko Periode 30 September vs 1. Risk Profile for the Period September 30
October 31, 2023 30 Juni 2023 vs June 30, 2023
2. Stress Test Likuiditas Periode 30 2. Liquidity Stress Test for the September
September 2023 30, 2023 Period
3. Highlight Rapat Komite Manajemen 3. Highlights of the Risk Management
Risiko (KMR) 27 September 2023 Committee (KMR) Meeting on September
27, 2023
10. 23 November 1. Profil Risiko Periode 31 Oktober 2023 vs 1. Risk Profile for the October 31, 2023 vs
2023 30 September 2023 September 30, 2023 Period
November 23, 2. Stress Test Likuiditas periode Oktober 2. Liquidity Stress Test for the October
2023 2023 2023 period
11. 21 Desember 2023 1. Profil Risiko Periode 30 November 2023 1. Risk Profile for the November 30, 2023
December 21, vs 31 Oktober 2023 vs October 31, 2023 Period
2023 2. Stress Test Likuiditas periode November 2. Liquidity Stress Test for the November
2023 2023 period
Pengembangan Kompetensi Komite Competency Development of Risk
Pemantau Risiko Monitoring Committee
Untuk menunjang Komite Pemantau Risiko dalam To support the Risk Monitoring Committee in carrying out its
melaksanakan tugas dan tanggung jawabnya, Bank duties and responsibilities, the Bank provides opportunities
memberikan kesempatan kepada anggota Komite for members of the Risk Monitoring Committee to participate
Pemantau Risiko untuk mengikuti program pelatihan dan in training and competency development programs, either
pengembangan kompetensi, baik yang diselenggarakan organized by the Bank's internal or external parties.
oleh internal Bank atau yang diselenggarakan oleh pihak
eksternal.
Adapun program pengembangan kompetensi yang diikuti The competency development programs followed by the
oleh Komite Pemantau Risiko tahun 2023 adalah sebagai Risk Monitoring Committee in 2023 are as follows:
berikut:
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Tata Kelola Perusahaan
Corporate Governance
Nama Peserta Jabatan Program Pengembangan Kompetensi Penyelenggara Waktu dan Tempat
Participant Name Position Competency Development Program Organizer Date and Venue
Elizawatie Simon Ketua Webinar “Memperkuat Ketahanan OJK Institute Jakarta, 22 Mei
Chairman Nasional di Industri Jasa Keuangan” 2023
Webinar "Strengthening National Jakarta, May 22,
Resilience in the Financial Services 2023
Industry"
Refreshment Manajemen Risiko Risiko Manajemen Jakarta, 3-15 Juli
Risk Management Refreshment Gagasan 2023
Jakarta, July 3-15,
2023
Webinar “Waspada Modus Penipuan OJK Institute Jakarta, 3 Agustus
Gaya Baru” 2023
Webinar "Beware of New Style Fraud Jakarta, August 3,
Modes" 2023
Seminar “Market Review/Economy LPPI Jakarta, 2
Outlook Tahun 2024” Desember 2023
Seminar "Market Review/Economic Jakarta,
Outlook 2024" December 2, 2023
Anas Latief Anggota Refreshment Sertifikasi Manajemen Risiko Manajemen 1-15 Agustus 2023
Member Risiko Gagasan August 1-15, 2023
Risk Management Certification
Refreshment
Suryani Purwita Anggota - - -
Member
Pelaksanaan Tugas Komite Implementation of Risk Monitoring
Pemantau Risiko Committee Duties
Sepanjang tahun 2023, Komite Pemantau Risiko Bank telah Throughout 2023, the Bank's Risk Monitoring Committee
menjalankan tugas dan tanggung jawabnya, antara lain: carried out its duties and responsibilities, among others:
1. Anggota Komite terdiri dari 3 (tiga) orang: (1 (satu) orang 1. The Committee members consist of 3 (three) persons:
Komisaris Independen; 1 (satu) orang Pihak Independen (1 (one) Independent Commissioner; 1 (one) Independent
yang memiliki keahlian bidang manajemen risiko; 1 (satu) Party with expertise in risk management; 1 (one)
orang dari Pihak Independen yang memiliki keahlian Independent Party with expertise in Finance) and are
Bidang Keuangan) dan telah sesuai dengan POJK 17 Tahun in accordance with POJK 17 of 2023 concerning the
2023 tentang Penerapan Tata Kelola Bagi Bank Umum; Implementation of Governance for Commercial Banks;
2. Penyelenggaran rapat Komite Pemantau Risiko tahun 2. Risk Monitoring Committee meetings in 2023 were
2023 telah dilakukan secara berkala sesuai dengan carried out regularly in accordance with POJK 17 of
POJK 17 Tahun 2023 tentang Penerapan Tata Kelola Bagi 2023 concerning the Implementation of Governance for
Bank Umum. Selama Tahun 2023 telah diselenggarakan Commercial Banks. In 2023, 11 (eleven) Risk Monitoring
rapat Komite Pemantau Risiko sebanyak 11 (sebelas) kali Committee meetings were held with an attendance
dengan Tingkat kehadiran Ketua dan Anggota Komite rate of the Chairman and Committee Members of 100%
100% (Kuorum); (Quorum);
3. Melakukan penelaahan Profil Risiko periode bulan 3. Reviewed the Risk Profile for the current month
berjalan sesuai dengan penilaian matriks kualitatif OJK, period in accordance with the OJK qualitative matrix
selama tahun 2023 Peringkat Komposit Profil Risiko assessment. In 2023, the Risk Profile Composite Rating
terjaga di PK-2 (Satisfactory); was maintained at PK-2 (Satisfactory);
4. Melakukan pengawasan Likuiditas Bank dengan 4. Supervised the Bank's Liquidity by stress testing; and
pengujian (stress testing); dan
5. Melakukan penelaahan atas pelaksanaan Komite 5. Reviewed the implementation of the Risk Management
Manajemen Risiko (KMR) terkait Risiko Kredit, Risiko Committee (KMR) related to Credit Risk, Market Risk
Pasar dan Risiko Operasional. and Operational Risk.
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ORGAN PENDUKUNG DIREKSI
SUPPORTING ORGANS OF BOARD OF DIRECTORS
Bank Artha Graha Internasional memilliki 5 (lima) Komite Bank Artha Graha Internasional has 5 (five) Committees
yang dibentuk dan ditunjuk oleh Direksi untuk membantu formed and appointed by the Board of Directors to assist
melaksanakan tugas Direksi. Komite ini bertugas untuk in carrying out the duties of the Board of Directors. These
memberikan opini secara objektif kepada Direksi dan committees are tasked with providing objective opinions
membantu meningkatkan efektivitas pelaksanaan tugas to the Board of Directors and helping to improve the
Direksi secara sistematis, serta memberikan kontribusi effectiveness of the systematic implementation of the duties
sesuai dengan bidang tugas dan tanggung jawabnya. of the Board of Directors, as well as making contributions in
accordance with their areas of duties and responsibilities.
Komite di bawah Direksi terdiri dari: Committees under the Board of Directors consist of:
1. Komite Kredit; 1. Credit Committee;
2. Komite Asset and Liabilities; 2. Asset and Liabilities Committee;
3. Komite Manajemen Risiko; 3. Risk Management Committee;
4. Komite Pengarah Teknologi Informasi; dan 4. Information Technology Steering Committee; and
5. Komite Human Capital. 5. Human Capital Committee.
Komite Kredit Credit Committee
Komite Kredit dibentuk untuk membantu Direksi dalam The Credit Committee is formed to assist the Board of
pengambilan keputusan terkait kebijakan kredit yang Directors in making decisions related to credit policies
ditetapkan Bank, serta mengevaluasi dan memberikan set by the Bank, as well as evaluating and providing credit
keputusan kredit agar sesuai dengan batas wewenang decisions in accordance with the established authority
yang ditetapkan. Setiap keputusan kredit pada prinsipnya limits. Every credit decision in principle cannot be decided
tidak dapat diputuskan oleh satu orang saja melainkan harus by one person alone but must be the result of a joint
merupakan hasil keputusan bersama yaitu hasil keputusan decision, namely the decision of the Credit Committee to
dari Komite Kredit untuk menjamin keputusan kredit yang ensure objective credit decisions with good credit quality.
objektif dengan kualitas kredit yang baik.
Fungsi pokok Komite Kredit adalah: The main functions of the Credit Committee are:
1. Memberikan pengarahan apabila perlu dilakukan 1. Providing direction if a more in-depth and comprehensive
analisis kredit yang lebih mendalam dan komprehensif; credit analysis is required; and
dan 2. Providing decisions or recommendations on submitted
2. Memberikan keputusan atau rekomendasi atas credit applications.
permohonan kredit yang diajukan.
Dasar Hukum Legal Basis
Komite Kredit Bank Artha Graha Internasional dibentuk Bank Artha Graha Internasional's Credit Committee was
dengan mengacu pada Peraturan Otoritas Jasa Keuangan established with reference to the Financial Services
No. 42/POJK.03/2017 tentang Kewajiban Penyusunan dan Authority Regulation No. 42/POJK.03/2017 on the Obligation
Pelaksanaan Kebijakan Perkreditan atau Pembiayaan Bank to Prepare and Implement Credit or Bank Financing Policies
bagi Bank Umum. for Commercial Banks.
Pedoman dan Tata Tertib Kerja Komite Kredit Credit Committee Guidelines
Komite Kredit berpedoman pada Pedoman Kebijakan The Credit Committee is guided by the Credit Policy
Perkreditan tentang Komite Kredit dalam menjalankan Guidelines on Credit Committee in carrying out its duties
tugas dan tanggung jawabnya. and responsibilities.
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Tata Kelola Perusahaan
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Tugas dan Tanggung Jawab Komite Kredit Duties and Responsibilities of Credit
Committee
Komite Kredit memiliki tugas dan tanggung jawab sebagai The Credit Committee has the following duties and
berikut: responsibilities:
1. Memberikan persetujuan atau penolakan atas usulan- 1. Approving or rejecting credit proposals objectively,
usulan mengenai kredit secara objektif, jujur, cermat, honestly, carefully, and in accordance with the provisions
dan sesuai dengan ketentuan yang tercantum di dalam contained in the Credit Policy Guidelines, Credit
Pedoman Kebijakan Perkreditan, Surat Edaran Kredit, Circulars, internal memos, Bank Indonesia regulations,
memo-memo internal, ketentuan Bank Indonesia, Financial Services Authority Regulations, and applicable
Peraturan Otoritas Jasa Keuangan, serta peraturan laws and regulations, in accordance with the given Limit
perundang-undangan yang berlaku, sesuai dengan of Authority to Decide on Credit (BWMK);
Batas Wewenang Memutus Kredit (BWMK) yang
diberikan;
2. Memberikan rekomendasi kepada Komite Kredit yang 2. Providing recommendations to the Credit Committee
mempunyai BWMK yang lebih tinggi; which has a higher BWMK;
3. Menolak permintaan dan pengaruh dari pihak-pihak 3. Rejecting requests and influence from parties with an
yang berkepentingan dengan pemohon kredit untuk interest in the credit applicant to grant credit approval
memberikan persetujuan kredit yang hanya bersifat that is only a formality; and
formalitas; dan
4. Melakukan koordinasi dengan Asset and Liabilities 4. Coordinating with the Asset and Liabilities Committee
Committee (ALCO) dalam aspek pendanaan perkreditan. (ALCO) on credit funding aspects.
Struktur dan Keanggotaan Komite Kredit Credit Committee Structure and Membership
Struktur dan keanggotaan Komite Kredit Bank Artha Graha The structure and membership of Bank Artha Graha
Internasional terdiri dari: Internasional Credit Committee consists of:
1. Komite Kredit Komersil, Korporasi dan SME; 1. Commercial, Corporate and SME Credit Committee;
2. Komite Kredit Konsumer; 2. Consumer Credit Committee;
3. Komite Kredit Remedial; 3. Remedial Credit Committee;
4. Komite Kredit SAM; dan 4. SAM Credit Committee; and
5. Komite Kredit Restrukturisasi. 5. Restructuring Credit Committee.
Profil Komite Kredit Credit Committee Profile
Profil anggota Komite Kredit yang menjabat sebagai Direksi The profile of Credit Committee members who serve as
dapat dilihat pada bab Profil Perusahaan dalam buku Directors can be seen in the Company Profile chapter in this
Laporan Tahunan ini. Annual Report.
Pernyataan Independensi Komite Kredit Independence Statement of Credit Committee
Komite Kredit dalam menjalankan tugasnya berkomitmen The Credit Committee in carrying out its duties is committed
untuk menjaga independensi meskipun sampai saat ini to maintaining independence although until now the
pernyataan independensi belum tersedia. independence statement is not yet available.
Rapat Komite Kredit Credit Committee Meetings
Komite Kredit melaksanakan rapat sebanyak 43 (empat The Credit Committee held 43 (forty three) meetings
puluh tiga) kali di sepanjang tahun 2023 dengan agenda throughout 2023 with the following agenda:
sebagai berikut:
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Rapat Komite Jumlah Agenda
Committee Meeting Number of Agenda
Perpanjangan Fasilitas Kredit 21
Credit Facility Extension
Perpanjangan Fasilitas FI 39
FI Facility Extension
Penambahan Fasilitas Kredit 14
Addition of Credit Facility
Penambahan Fasilitas FI 20
Addition of FI Facilities
Permohonan Baru atau Sounding 93
New Application or Sounding
Permohonan Relaksasi/Restruktur/Perubahan Fasilitas 4
Request for Relaxation/Restructure/Change of Facility
Permohonan Lainnya (kerja sama Pembiayaan, Perubahan syarat, 14
perubahan Pricing, dll)
Other Requests (financing cooperation, change of terms, change of
pricing, etc.)
Jumlah
205
Total
Pelaksanaan Kegiatan Komite Kredit Implementation of Credit Committee
Activities
Komite Kredit pada tahun 2023 telah menjalankan fungsi In 2023, the Credit Committee carried out the function
dalam pemberian keputusan atas usulan pengajuan of making decisions on proposals for credit facilities
fasilitas kredit dengan mengacu pada Batas Wewenang by referring to the Limit of Authority to Decide on Credit
Memutus Kredit (BWMK) yang telah ditetapkan dengan (BWMK) that has been determined while still considering
tetap mempertimbangkan risiko dan prinsip kehati-hatian. risk and prudential principles.
Untuk pengajuan fasilitas kredit dengan kategori Plafon For credit facility proposals with a ceiling category above
diatas Rp5 Miliar, maka keputusan kredit dilakukan IDR5 billion, credit decisions were made by considering
dengan mempertimbangkan review dari Direktorat Risk reviews from the Directorate of Risk Management and
Management dan Direktorat Compliance. Keputusan kredit Directorate of Compliance. Credit decisions were made
diberikan atas pengajuan fasilitas baik untuk kredit baru, on applications for new credit facilities, extension of credit
perpanjangan fasilitas kredit, penambahan fasilitas kredit, facilities, addition of credit facilities, restructuring/relaxation
restrukturisasi/relaksasi fasilitas kredit dan hal lainnya yang of credit facilities and other matters related to credit
terkait dengan fasilitas kredit. facilities.
Pengembangan Kompetensi Competency Development
Program pengembangan kompetensi yang diikuti anggota Competency development programs attended by Credit
Komite Kredit sepanjang tahun 2023 adalah sebagai berikut: Committee members throughout 2023 are as follows:
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Tata Kelola Perusahaan
Corporate Governance
Nama Training Pihak Penyelenggara Tanggal
Name Training Organizer Date
Handoyo Soedirdja Pembekalan Sertifikasi Manajemen Risiko LPPI 20-21 Juli 2023
bagi Calon Direktur Bank July 20-21, 2023
Provision of Risk Management Certification
for Prospective Bank Directors
Lily Pangestu Sustainable Finance - Carbon Literacy Yensen Aliamin 9 & 16 Desember 2023
December 9 & 16, 2023
Selvy Hutomo Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen 14-26 Juni 2023
Risk Management Certification Refreshment Gagasan June 14-26, 2023
Komite Asset dan Liabilities Asset and Liabilities Committee
Komite Asset and Liability (ALCO) dibentuk untuk mencapai The Asset and Liability Committee (ALCO) was established
tingkat profitabilitas Bank secara optimal, serta memastikan to achieve an optimal level of profitability of the Bank, as
risiko likuiditas, risiko suku bunga, dan risiko valuta asing well as to ensure that liquidity risk, interest rate risk, and
terkendali serta meminimalisasi idle funds melalui penetapan foreign exchange risk are controlled and to minimize idle
kebijakan dan strategi aset dan liabilitas (asset and liabilities funds through the establishment of asset and liabilities
management). management policies and strategies.
Pedoman dan Tata Tertib Kerja ALCO ALCO Guidelines
Pedoman dan Tata Tertib Kerja ALCO tertuang dalam The Guidelines and Work Rules of ALCO are contained in
Pedoman ALCO (ALMA) No. 00004.02.0 tanggal 15 Mei ALCO (ALMA) Guidelines No. 00004.02.0 dated May 15,
2023. 2023.
Struktur dan Keanggotaan ALCO ALCO Structure and Membership
Berikut struktur dan keanggotaan ALCO pada tahun 2023 The following is the structure and membership of ALCO in
2023:
1. Ketua I merangkap anggota: Direktur Utama 1. Chairman I and concurrently a member: President
Director
2. Ketua II merangkap anggota: Wakil Direktur Utama 2. Chairman II and concurrently a member: Vice President
Director
3. Ketua III merangkap anggota: Direktur yang membawahi 3. Chairman III and concurrently a member: Director in
Bidang Treasury charge of Treasury
4. Anggota: Seluruh anggota Direksi 4. Members: All members of the Board of Directors
5. ALCO Supporting Team: 5. ALCO Supporting Team:
• Koordinator: • Coordinator:
Deputy Director/Assistant Deputy Director Treasury Deputy Director/Assistant Deputy Director Treasury
• Deputy Director: • Deputy Director:
- Direktorat Business Banking - Directorate of Business Banking
- Direktorat Digital & Retail - Directorate of Digital & Retail
- Direktorat Asset Recovery - Directorate of Asset Recovery
- Direktorat Fincon - Directorate of Fincon
- Direktorat Operation - Directorate of Operations
- Direktorat Risk & Management - Directorate of Risk & Management
- Direktorat Internal Audit (SKAI) - Directorate of Internal Audit (SKAI)
- Direktorat Compliance - Directorate of Compliance
• Executive Officer Cabang Induk • Executive Officer of Main Branch
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Tugas dan Tanggung Jawab ALCO Duties and Responsibilities of ALCO
Berikut adalah tugas dan tanggung jawab ALCO: The following are the duties and responsibilities of ALCO:
1. Menata portofolio di kedua sisi neraca berupa aset dan 1. Managing portfolios on both sides of the balance sheet
kewajiban untuk mencapai hasil net interest margin/ in the form of assets and liabilities to achieve optimal net
spread yang optimal dengan tingkat risiko yang dapat interest margin/spread results with a level of risk that
diukur dan dikendalikan ke level yang dapat diterima can be measured and controlled to an acceptable level
oleh Pemangku Kepentingan Bank; for Bank Stakeholders;
2. Menentukan arah kebijakan dan strategi pengembangan 2. Determining the direction of the Bank's business
usaha Bank, antara lain mengenai struktur tingkat bunga development policies and strategies, including the
pendanaan (funding) serta pinjaman atau penempatan interest rate structure of funding and lending, business
(lending), rencana ekspansi usaha, dan lain-lain; expansion plans, and others;
3. Mengurangi kemungkinan terjadinya mismatch atas 3. Reducing the possibility of a mismatch in the Bank's
likuiditas Bank, melalui penetapan keputusan atas liquidity, through decisions on expansion plans on the
rencana ekspansi di sisi aset dengan penghimpunan asset side and fundraising on the liability side;
dana di sisi kewajiban;
4. Penetapan strategi pendanaan, termasuk penetapan 4. Determining funding strategies, including interest rates
suku bunga dana pihak ketiga dan suku bunga antar for third party funds and inter-office interest rates (inter-
kantor (rekening antar kantor); office accounts);
5. Mengambil keputusan atas suku bunga pinjaman 5. Making decisions on lending interest rates by
dengan mempertimbangkan tingkat biaya dana (cost considering the level of cost of funds, as well as other
of fund), serta hal-hal lain yang dianggap perlu untuk matters deemed necessary to facilitate the Bank's
memperlancar operasional Bank; operations;
6. Menetapkan batas dan pedoman pengelolaan serta 6. Establishing limits and guidelines for the management
pengendalian risiko khusus yang berdampak pada risiko and control of specific risks affecting liquidity risk,
likuiditas, risiko suku bunga, dan risiko valuta asing; interest rate risk, and foreign exchange risk;
7. Melakukan evaluasi terhadap posisi risiko suku bunga 7. Evaluating the Bank's interest rate risk position and
Bank dan strategi asset and liability management (ALMA) asset and liability management (ALMA) strategy to
guna memastikan bahwa hasil risk taking position Bank ensure that the Bank's risk taking position is consistent
telah konsisten dengan tujuan pengelolaan risiko suku with interest rate risk management objectives and in
bunga serta sesuai dengan risk limit Bank; accordance with the Bank's risk limits;
8. Penetapan jenis dan alokasi aset yang diklasifikasikan 8. Determining the type and allocation of assets classified
sebagai aset likuiditas berkualitas tinggi; as high quality liquid assets;
9. Penetapan strategi hedging; 9. Determining hedging strategy;
10. Melakukan kaji ulang deviasi antara hasil realisasi 10. Reviewing deviations between realized results and
dengan proyeksi anggaran dan rencana bisnis bank budget projections and the bank's business plan (RBB);
(RBB);
11. Melakukan pengembangan, kaji ulang dan modifikasi 11. Developing, reviewing and modifying liquidity
strategi manajemen likuiditas (ALMA) pada berbagai management (ALMA) strategies across currencies,
jenis valuta, wilayah, serta lini bisnis; regions and business lines;
12. Melakukan evaluasi dan mitigasi risiko segera terhadap 12. Conducting immediate evaluation and risk mitigation of
kondisi likuiditas dan profil risiko Bank, jika terjadi the Bank's liquidity condition and risk profile, in the event
perubahan yang berdampak signifikan; of changes that have a significant impact;
13. Melakukan evaluasi terhadap pengendalian risiko 13. Evaluating liquidity risk control implemented through
likuiditas yang dilaksanakan melalui strategi pendanaan, funding strategy, management of liquidity position,
pengelolaan posisi likuiditas, gap likuiditas dan risiko liquidity gap and daily liquidity risk, management of
likuiditas harian, pengelolaan maturity profile dan net maturity profile and net cash flow projection, management
cash flow projection, pengelolaan posisi likuiditas dan of liquidity position and liquidity risk, management of
risiko likuiditas, pengelolaan aktiva likuiditas berkualitas high quality liquid assets, and emergency funding plan;
tinggi, serta rencana pendanaan darurat;
14. Melakukan penyesuaian kebijakan dan strategi 14. Adjusting risk management policies and strategies for
manajemen risiko untuk risiko likuiditas yang diperlukan liquidity risk as necessary based on the latest evaluation
berdasarkan hasil evaluasi terkini; results;
15. Melakukan penetapan dan evaluasi terhadap indikator 15. Establishing and evaluating key indicators that are early
utama yang merupakan indikator peringatan dini (early warning indicators for liquidity risk;
warning indicator) untuk risiko likuiditas;
16. Penyampaian informasi kepada Direksi mengenai tiap 16. Submitting information to the Board of Directors on
perkembangan ketentuan dan peraturan terkait yang any developments in relevant laws and regulations that
memengaruhi strategi dan kebijakan ALMA; dan affect ALMA's strategies and policies; and
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Tata Kelola Perusahaan
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17. Menyusun laporan ALCO untuk disampaikan kepada 17. Preparing ALCO report to be submitted to the Board of
Direksi. Directors.
Profil Komite ALCO ALCO Committee Profile
Profil ketua dan anggota Komite ALCO yang menjabat The profile of the Chairman and members of the ALCO
sebagai Direksi dapat dilihat pada bab Profil Perusahaan Committee who serve as Directors is available in the
dalam buku Laporan Tahunan ini. Company Profile chapter in this Annual Report.
Pernyataan Independensi Komite ALCO Independence Statement of ALCO
Komite ALCO dalam menjalankan tugasnya berkomitmen The ALCO Committee in carrying out its duties is committed
untuk menjaga independensi meskipun sampai saat ini to maintaining independence although until now the
pernyataan independensi belum tersedia. independence statement is not yet available.
Rapat ALCO ALCO Meetings
Sepanjang tahun 2023, ALCO melaksanakan rapat In 2023, ALCO held 11 meetings, with the following agenda:
sebanyak 11 kali, dengan agenda sebagai berikut:
Tanggal Agenda
No
Date Agenda
27 Januari 2023 1. Menerapkan strategy dan pricing suku 1. Implementation of strategy and pricing
1.
January 27, 2023 bunga pendanaan, kredit dan rekening of interest rates on funding, loans and
21 Februari 2023 antar kantor inter-office accounts.
2.
February 21, 2023
2. Membahas maturity profile pendanaan 2. Discussion on maturity profile of funding
27 Maret 2023 dan pembiayaan and financing
3.
March 27, 2023
26 April 2023 3. Membahas tren likuiditas melalui 3. Discussion on liquidity trends through
4.
April 26, 2023 pemantauan beberapa indikator rasio monitoring several liquidity ratio
25 Mei 2023 likuiditas indicators.
5.
May 25, 2023
4. Membahas konsentrasi pendanaan dan 4. Discussion on the concentration of
22 Juni 2023 pembiayaan funding and financing
6.
June 22, 2023
26 Juli 2023 5. Membahas pipeline Kredit dan Obligasi 5. Discussion on Credit pipeline and
7.
July 26, 2023 Korporasi Corporate Bonds.
29 Agustus 2023
8. 6. Membahas Geopolitik tension beserta 6. Discussion on Geopolitical tension and
August 29, 2023
dampaknya terhadap ekonomi global. its impact on the global economy.
26 September 2023
9.
September 26, 2023
7. Membahas kebijakan bank sentral 7. Discussion on global central bank
26 Oktober 2023 secara global terkait penanganan inflasi policies related to handling inflation and
10.
October 26, 2023 dan dampaknya terhadap ekonomi its impact on the Indonesian economy.
28 November 2023 Indonesia
11.
November 28, 2023
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Pelaksanaan Kegiatan ALCO Implementation of ALCO Activities
Pelaksanaan tugas dan wewenang komite ALCO pada The implementation of the duties and authority of the ALCO
tahun 2023 meliputi penentuan strategy dan pricing committee in 2023 included determining the strategy and
suku bunga pendanaan, kredit dan rekening antar kantor, pricing of funding interest rates, loans and inter-office
mengkaji maturity profile pendanaan dan pembiayaan accounts, reviewing the maturity profile of funding and
beserta membahas tren likuiditas perbankan selama 2023. financing and discussing banking liquidity trends during
Disisi lain Komite ALCO juga membahas dan mengkaji 2023. On the other hand, the ALCO Committee also
dampak dari Konflik Geopolitik terhadap ekonomi nasional discussed and reviewed the impact of Geopolitical Conflicts
dan global beserta dampaknya terhadap kinerja perbankan. on the national and global economy and its impact on
banking performance.
Pengembangan Kompetensi Competency Development
Program pengembangan kompetensi yang diikuti anggota Competency development programs attended by ALCO
ALCO sepanjang tahun 2023 adalah sebagai berikut: members throughout 2023 are as follows:
Nama Training Pihak Penyelenggara Tanggal
Name Training Organizer Date
Handoyo Pembekalan Sertifikasi Manajemen Risiko bagi LPPI 20-21 Juli 2023
Soedirdja Calon Direktur Bank July 20-21, 2023
Provision of Risk Management Certification for
Prospective Bank Directors
Andi Ariesza BAGInfinite-Kader: Forum Group Discussion Internal 1 Mei 2023
Rhiandini M (FGD) Synergy BAG-AGG-AGN & Team May 1, 2023
Building
Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen 1-15 Agustus 2023
Risk Management Certification Refreshment Gagasan August 1-15, 2023
Sustainable Finance - Carbon Literacy Yensen Aliamin 9 & 16 Desember 2023
December 9 & 16, 2023
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko yang dibentuk untuk memastikan The Risk Management Committee is established to ensure
kerangka kerja manajemen risiko telah memberikan that the risk management framework provides adequate
perlindungan yang memadai terhadap seluruh risiko protection against all risks of the Bank. In addition, the Risk
Bank. Selain itu, Komite Manajemen Risiko juga menyusun Management Committee also develops policies, strategies
kebijakan, strategi dan pedoman penerapan manajemen and guidelines for the implementation of risk management,
risiko, serta menyempurnakan penerapan manajemen risiko. as well as improving the implementation of risk management.
Dasar Pembentukan Komite Manajemen Basis of Establishment of Risk Management
Risiko Committee
Komite Manajemen Risiko Bank Artha Graha Internasional The Risk Management Committee of Bank Artha Graha
dibentuk berdasarkan: Internasional was established based on:
1. Anggaran Dasar PT Bank Artha Graha Internasional 1. Articles of Association of PT Bank Artha Graha
Tbk; Internasional Tbk;
2. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 2. Financial Services Authority Regulation No. 18/
tentang Penerapan Manajemen Risiko bagi Bank Umum; POJK.03/2016 regarding the Implementation of Risk
Management for Commercial Banks;
PT Bank Artha Graha Internasional Tbk
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Tata Kelola Perusahaan
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3. Surat Edaran Otoritas Jasa Keuangan No. 34/ 3. Circular Letter of the Financial Services Authority
SEOJK.03/2016 tentang Penerapan Manajemen Risiko No. 34/SEJK.03/2016 on the Implementation of Risk
Bagi Bank Umum; dan Management for Commercial Banks; and
4. Surat Keputusan Direksi PT Bank Artha Graha 4. Decree of the Board of Directors of PT Bank Artha Graha
Internasional Tbk No. DIR-COM & RM/01557/X/2019 Internasional Tbk No. DIR-COM & RM/01557/X/2019 on
tentang Pembentukan Komite Manajemen Risiko the Establishment of the Risk Management Committee
PT Bank Artha Graha Internasional Tbk. of PT Bank Artha Graha Internasional Tbk.
Pedoman dan Tata Tertib Kerja Komite Risk Management Committee Guidelines
Manajemen Risiko
Komite Manajemen Risiko berpedoman pada Peraturan The Risk Management Committee is guided by the Financial
Otoritas Jasa Keuangan No. 18/POJK.03/2016 tentang Services Authority Regulation No. 18/POJK.03/2016
Penerapan Manajemen Risiko bagi Bank Umum dalam concerning the Implementation of Risk Management for
menjalankan tugas dan wewenangnya. Commercial Banks in carrying out its duties and authorities.
Struktur dan Keanggotaan Komite Manajemen Structure and Membership of Risk
Risiko Management Committee
Keanggotaan Komite Manajemen Risiko Bank Artha Graha The membership of the Risk Management Committee of
Internasional pada tahun 2023 adalah sebagai berikut: Bank Artha Graha Internasional in 2023 is as follows:
Jumlah
Jabatan Personil Keahlian Sertifikasi Profesi
Position Number of Expertise Professional Certification
Personnel
Ketua | Chairman
Direktur Kepatuhan/ 1 Ahli di bidang perbankan dan keuangan Sertifikasi Manajemen Risiko Level 5
Direktur Independen Expert in banking and finance Level 5 Risk Management Certification
Compliance Director /
Independent Director
Anggota | Member
Seluruh Direksi 4 Ahli di bidang perbankan dan keuangan Sertifikasi Manajemen Risiko Level 5
All Directors Expert in banking and finance Level 5 Risk Management Certification
Head of Bureau 1 Ahli di bidang Human Capital Sertifikasi Manajemen Risiko sesuai Level
Expert in Human Capital Risk Management Certification according
to Level
Chief Financial Officer 1 Ahli di bidang Akuntansi Sertifikasi Manajemen Risiko Level 5
Expert in Accounting Level 5 Risk Management Certification
Chief Operation 1 Ahli di bidang perbankan Sertifikasi Manajemen Risiko sesuai Level
Officer Expert in banking Risk Management Certification according
to Level
Seluruh Associate 4 Ahli di bidang perbankan Sertifikasi Manajemen Risiko sesuai Level
Director Expert in banking Risk Management Certification according
All Associate Directors to Level
Seluruh Deputy 14 Ahli di bidang perbankan Sertifikasi Manajemen Risiko sesuai Level
Director Expert in banking Risk Management Certification according
All Deputy Directors to Level
Head of Internal Audit 1 Ahli di bidang perbankan dan keuangan Sertifikasi Manajemen Risiko Level 5
Expert in banking and finance Level 5 Risk Management Certification
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Profil Komite Manajemen Risiko Risk Management Committee Profile
Profil ketua dan anggota Komite Manajemen Risiko yang The profile of the chairman and members of the Risk
menjabat sebagai Direksi dapat dilihat pada bab Profil Management Committee who serve as Directors can be
Perusahaan dalam buku Laporan Tahunan ini. seen in the Company Profile chapter in this Annual Report.
Pernyataan Independensi Komite Manajemen Independence Statement of Risk Management
Risiko Committee
Komite Manajemen Risiko dalam menjalankan tugasnya The Risk Management Committee in carrying out its duties
berkomitmen untuk menjaga independensi meskipun is committed to maintaining independence although until
sampai saat ini pernyataan independensi belum tersedia. now the independence statement is not yet available
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of Risk
Manajemen Risiko Management Committee
Tugas dan tanggung jawab Komite Manajemen Risiko The duties and responsibilities of the Risk Management
adalah: Committee include
1. Memberikan rekomendasi kepada Direktur Utama 1. Provide recommendations to the President Director
mengenai hal-hal yang berkaitan dengan Penerapan regarding matters relating to the Implementation of Risk
Manajemen Risiko; Management;
2. Menyusun kebijakan, terkait manajemen risiko serta 2. Developing policies, related to risk management and
perubahannya, termasuk strategi manajemen risiko, its changes, including risk management strategies,
tingkat risiko yang diambil (risk appetite) dan toleransi risk appetite and risk tolerance, risk management
risiko (risk tolerance), kerangka manajemen risiko, serta framework, and contingency plans to anticipate the
rencana kontinjensi untuk mengantisipasi terjadinya occurrence of abnormal conditions;
kondisi tidak normal;
3. Menyempurnakan proses manajemen risiko secara 3. Improving the risk management process periodically or
berkala maupun bersifat insidental sebagai akibat dari incidentally as a result of changes in the Bank's external
suatu perubahan kondisi eksternal dan internal Bank and internal conditions that affect the adequacy of
yang memengaruhi kecukupan permodalan, profil risiko capital, the Bank's risk profile, and the ineffective
Bank, dan tidak efektifnya penerapan manajemen risiko implementation of risk management based on the
berdasarkan hasil evaluasi; dan evaluation results; and
4. Menetapkan kebijakan dan keputusan bisnis yang 4. Establishing policies and business decisions that
menyimpang dari prosedur normal, seperti pelampauan deviate from normal procedures, such as significant
ekspansi usaha yang signifikan dibanding dengan business expansion compared to the bank's previously
rencana bisnis bank yang telah ditetapkan sebelumnya established business plan or taking positions/risk
atau pengambilan posisi/eksposur risiko yang exposures that exceed predetermined limits.
melampaui limit yang telah ditetapkan.
Rapat Komite Manajemen Risiko Risk Management Committee Meetings
Sepanjang tahun 2023, Komite Manajemen Risiko Throughout 2023, the Risk Management Committee held 3
melaksanakan rapat sebanyak 3 (tiga) kali, dengan agenda (three) meetings with the following agenda:
sebagai berikut:
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Pokok Pembahasan
No
Date Agenda
1. 27 September 2023 1. Profil Risiko periode 31 Agustus 2023 1. Risk Profile for the Period of August 31,
September 27, 2023 dibanding 31 Juli 2023 2023 compared to July 31, 2023
2. Portofolio Risiko Kredit 2. Credit Risk Portfolio
3. Risk Base Pricing 3. Risk-Based Pricing
4. Progress Business Continuity 4. Business Continuity Management
Management Progress
5. Program Operational Risk Management 5. Operational Risk Management Program
2. 06 November 2023 Sektor Ekonomi Prioritas untuk Tahun 2024 Priority Economic Sectors for 2024
November 06, 2023
3. 19 Desember 2023 1. Rencana Pembentukan Komite 1. Plan to establish Credit Policy Committee
December 19, 2023 Kebijakan Perkreditan (KKP) (KKP)
2. Penetapan Risk Appetite, Risk Tolerance 2. Establishment of Risk Appetite, Risk
dan Early Warning Signal (EWS) Tahun Tolerance and Early Warning Signal
2024 (EWS) for 2024
3. Business Continuity Plan (BCP) 3. Business Continuity Plan (BCP)
4. Simulasi Perhitungan ATMR Risiko Pasar 4. Simulation of Market Risk RWA
menggunakan Metode Standarized Calculation using Standardized
Approach (SA) Approach (SA) Method
Pelaksanaan Kegiatan Komite Manajemen Implementation of Risk Management
Risiko Committee Activities
Program Kerja Realisasi 2023
Work program Realization 2023
Memberikan rekomendasi berupa saran dan masukan Melakukan penyesuaian limit-limit risiko Bank untuk
kepada Direktur Utama terhadap kebijakan dan prosedur, risk appetite dan risk tolerance dengan memperhatikan
tingkat risiko yang diambil dan toleransi risiko. tingkat risiko yang akan diambil dan strategi Bank secara
Provide recommendations in the form of suggestions and keseluruhan.
input to the President Director regarding policies and Adjusting the Bank's risk limits for risk appetite and risk
procedures, level of risk taken and risk tolerance. tolerance by considering the level of risk to be taken and
the Bank's overall strategy.
Memberikan rekomendasi berupa saran dan masukan Melakukan perbaikan penerapan manajemen risiko di
kepada Direktur Utama terhadap upaya perbaikan kualitas setiap unit kerja untuk memitigasi risiko yang akan timbul
aset Bank. dengan tujuan dapat memperbaiki kecukupan permodalan
Adjusting the Bank's risk limits for risk appetite and risk dan profil risiko bank.
tolerance by taking into account the level of risk to be taken Improving the implementation of risk management in each
and the Bank's overall strategy. work unit to mitigate risks that will arise with the aim of
improving the bank's capital adequacy and risk profile.
Pengembangan Kompetensi Competency Development
Program pengembangan kompetensi yang diikuti anggota Competency development programs attended by members
Komite Manajemen Risiko sepanjang tahun 2023 adalah of the Risk Management Committee throughout 2023 are
sebagai berikut: as follows:
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Nama Training Pihak Penyelenggara Tanggal
Name Training Organizer Date
Indrastomo Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen 13-15 Juli 2023
Nugroho Risk Management Certification Refreshment Gagasan July 13-15, 2023
Sustainable Finance - Carbon Literacy Yensen Aliamin 09 Desember 2023
December 09, 2023
Andy Dharma BAGInfinite-Kader: Forum Group Discussion (FGD) Internal 1 Mei 2023
Synergy BAG-AGG-AGN & Team Building May 1, 2023
Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen 15 Juli 2023
Risk Management Certification Refreshment Gagasan July 15, 2023
Workshop Penerapan ATMR Risiko Pasar Risiko Manajemen 18 - 19 September
Risk Management Certification Refreshment Gagasan 2023
September 18-19,
2023
PPL WPPE: Perizinan WPEE & WPPE serta Siklus TICMI EDU 20 November 2023
Penyelesaian Transaksi T+2 - 5 Desember 2023
PPL WPPE: WPEE and WPPE Licensing and T+2 November 20,
Transaction Settlement Cycle 2023 - December
05, 2023
Sustainable Finance - Carbon Literacy Yensen Aliamin 09 Desember 2023
December 09, 2023
Komite Pengarah Teknologi Information Technology Steering
Informasi 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 the Board of Directors in overseeing activities related
penyelenggaraan teknologi informasi dapat mendukung to information technology, so that the implementation of
secara optimal dan memberikan nilai tambah bagi kegiatan information technology can optimally support and provide
bisnis dan operasional Bank. added value to the Bank's business activities and operations.
Dasar Pembentukan Komite Pengarah Basis of Establishment of Information
Teknologi Informasi Technology Steering Committee
Komite Pengarah Teknologi Informasi dibentuk berdasarkan The Information Technology Steering Committee was
pada Surat Edaran Otoritas Jasa Keuangan No. 21/ established based on the Circular Letter of the Financial
SEOJK.03/2017 tentang Penerapan Manajemen Risiko Services Authority No. 21/SEOJK.03/2017 concerning the
dalam Penggunaan Teknologi Informasi oleh Bank Umum, Implementation of Risk Management in the Use of Information
Peraturan Otoritas Jasa Keuangan No. 13/ POJK.03/2020 Technology by Commercial Banks, Financial Services
tentang Perubahan atas Peraturan Otoritas Jasa Keuangan Authority Regulation No. 13/POJK.03/2020 concerning
No. 38/POJK.03/2016 tentang Penerapan Manajemen Amendments to Financial Services Authority Regulation
Risiko dalam Penggunaan Teknologi Informasi oleh Bank No. 38/POJK.03/2016 concerning the Implementation of
umum dan No. 11/POJK.03/2022 tentang Penyelenggaraan Risk Management in the Use of Information Technology by
Teknologi Informasi oleh Bank Umum. Commercial Banks and No. 11/POJK.03/2022 concerning the
Implementation of Information Technology by Commercial
Banks.
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Struktur dan Keanggotaan Komite Pengarah Structure and Membership of Information
Teknologi Informasi Technology Steering Committee
Komite Pengarah Teknologi Informasi terdiri dari: The Information Technology Steering Committee consists of:
1. Direksi 1. Directors
2. Seluruh direktorat yang berada di bawah: 2. All directorates under:
a. Direktur Bisnis; a. Business Director;
b. Direktur Compliance & Risk; b. Compliance & Risk Director;
c. Direktur Asset Recovery; c. Director of Asset Recovery;
d. Head of Bureau; d. Head of Bureau;
e. Corporate Secretary; e. Corporate Secretary;
f. Chief Financial Officer; f. Chief Financial Officer;
g. Chief Operation Officer; g. Chief Operations Officer;
h. Legal Bureau; dan h. Legal Bureau; and
i. Internal Audit i. Internal Audit
Tugas dan Tanggung Jawab Komite Pengarah Duties and Responsibilities of the Information
Teknologi Informasi Technology Steering Committee
Wewenang dan tanggung jawab Komite Pengarah Teknologi The authority and responsibility of the Information Technology
Informasi adalah memberikan rekomendasi kepada Dewan Steering Committee is to provide recommendations to the
Komisaris dan Direksi, antara lain sebagai berikut: Board of Commissioners and Directors, including as follows:
1. Mempersiapkan rencana strategis teknologi informasi 1. Preparing information technology strategic plan in
sesuai dengan rencana strategis kegiatan usaha Bank; accordance with the strategic plan of the Bank's
business activities;
2. Merumuskan kebijakan dan prosedur teknologi 2. Formulating key information technology policies and
informasi yang utama seperti kebijakan pengamanan procedures such as information technology security
teknologi informasi dan manajemen risiko penggunaan policies and information technology risk management;
teknologi informasi;
3. Memeriksa kesesuaian proyek teknologi informasi yang 3. Examining the conformity of approved information
disetujui dengan rencana strategis teknologi informasi; technology projects with the information technology
strategic plan;
4. Memeriksa kesesuaian pelaksanaan proyek-proyek 4. Examining the suitability of the implementation of
teknologi informasi dengan rencana proyek (project information technology projects with the project charter
charter) yang disepakati dalam Service Level agreed in the Service Level Agreement;
Agreement;
5. Memeriksa kesesuaian teknologi informasi dengan 5. Examining the suitability of information technology
kebutuhan sistem informasi manajemen yang with the needs of management information systems
mendukung pengelolaan kegiatan usaha Bank; that support the management of the Bank's business
activities;
6. Mengawasi investasi yang optimal atas penyelenggaraan 6. Overseeing optimal investment in the implementation
dan penggunaan teknologi informasi sesuai dengan and use of information technology in accordance with
kegiatan usaha Bank; the Bank's business activities;
7. Memantau kinerja teknologi informasi, risiko 7. Monitoring the performance of information technology,
penyelenggaraan dan penggunaan teknologi informasi, the risk of organizing and using information technology,
serta upaya peningkatannya; and efforts to improve it;
8. Mengupayakan penyelesaian berbagai masalah terkait 8. Seeking to resolve various problems related to
teknologi informasi yang tidak dapat diselesaikan oleh information technology that cannot be resolved by the
satuan kerja pengguna dan satuan kerja penyelenggara; user work unit and the organizing work unit; and
dan
9. Menetapkan skala prioritas proyek teknologi informasi 9. Determining the priority scale of critical information
yang bersifat kritis. technology projects.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Profil Komite Teknologi Informasi Information Technology Committee Profile
Profil ketua dan anggota Komite Teknologi Informasi yang The profile of the chairman and members of the Information
menjabat sebagai Direksi dapat dilihat pada bab Profil Technology Committee who serve as Directors is available
Perusahaan dalam buku Laporan Tahunan ini. in the Company Profile chapter in this Annual Report.
Pernyataan Independensi Komite Teknologi Statement of Independence of Information
Informasi Technology Committee
Komite Teknologi Informasi dalam menjalankan tugasnya The Information Technology Committee in carrying out its
berkomitmen untuk menjaga independensi meskipun duties is committed to maintaining independence although
sampai saat ini pernyataan independensi belum tersedia. until now the independence statement is not yet available.
Mekanisme Pengangkatan dan Appointment and Dismissal Mechanism of
Pemberhentian Komite Pengarah Teknologi Information Technology Steering Committee
Informasi
Pengangkatan dan perubahan Komite Pengarah Teknologi Appointments and changes to the Information Technology
Informasi disesuaikan dengan struktur organisasi Bank Steering Committee are adjusted to the prevailing
Artha Graha Internasional yang berlaku dan disahkan oleh organizational structure of Bank Artha Graha Internasional
Direksi. and authorized by the Board of Directors.
Rapat Komite Pengarah Teknologi Informasi Information Technology Steering Committee
Meetings
Sepanjang tahun 2023, Komite Pengarah Teknologi Throughout 2023, the Information Technology Steering
Informasi melaksanakan rapat sebanyak 4 (empat) kali, Committee held 4 (four) meetings with the following agenda:
dengan agenda sebagai berikut:
Tanggal Pokok Pembahasan
No
Date Agenda
1. 20 Januari 2023 Progress project IT : Progress project IT :
January 20, 2023 1. Progress Big Data 1. Progress Big Data
2. Progress Digital Lending 2. Progress Digital Lending
3. CRMS Timeframe 3. CRMS Timeframe
4. JFX Postpay 4. JFX Postpay
5. Update PLUANG 5. PLUANG Update
2. 25 April 2023 Update Core Banking : Update Core Banking :
April 25, 2023 1. Proposed new architecture 1. Proposed new architecture
2. Upgrading version core banking 2. Upgrading version core banking
3. Upgrading hardware 3. Upgrading hardware
4. Key action plan 4. Key action plan
3. 24 Juli 2023 Update T24 dan Manage Service Update T24 and Manage Service
July 24, 2023 1. Biaya 1. Budget
2. Cakupan manage service 2. Scope of manage service
3. Timeline upgrade 3. Timeline upgrade
4. Project organization structure 4. Project organization structure
4. 8 Agustus 2023 Update IT Update IT
August 8, 2023 1. Upgrading T24 | Manage Service WCT 1. Upgrading T24 | Manage Service WCT
2. Service/Application Diagram 2. Service/Application Diagram
3. Strategic Initiatives 3. Strategic Initiatives
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Tata Kelola Perusahaan
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Pelaksanaan Kegiatan Komite Pengarah Implementation of Information Technology
Teknologi Informasi Steering Committee Activities
Dalam melaksanakan tugas kepengurusannya, anggota In carrying out their management duties, committee
komite melakukan pemantauan kinerja TI dan upaya members monitor IT performance and improve it through
peningkatannya melalui pengawasan dan evaluasi realisasi monitoring and evaluating the realization of agreed work
program kerja yang telah disepakati sesuai rencana strategis programs in accordance with the Bank's strategic plan
kegiatan usaha Bank, serta melakukan pemantauan atas for business activities, as well as monitoring the use of the
penggunaan anggaran TI. Sehingga Teknologi Informasi IT budget. So that Information Technology can be applied
dapat diterapkan sesuai dengan kebutuhan usaha Bank, in accordance with the Bank's business needs, with the
dengan detil sebagai berikut: following details:
Program Kerja Realisasi 2023
Work program Realization 2023
Pengembangan Fitur API • Pengembangan fasilitas internet banking untuk fitur transaksi payroll, hard token,
Management, Mobile Apps serta fasilitas virtual account.
dan Internet Banking • Penambahan biller untuk fasilitas mobile banking dan internet banking bisnis, seperti
API Management, Mobile biller PBB, PDAM, Voucher games.
Apps and Internet Banking • Pengembangan fitur otomasi cashback untuk channel mobile banking guna
Feature Development mendukung pemberian program promosi yang seamless.
• Implementasi standard nasional open banking BI SNAP (Standar Nasional Open
API Sistem Pembayaran) agar sesuai dengan standar yang diterapkan oleh Bank
Indonesia, yang memudahkan partner dalam melakukan integrasi sistem milik Bank.
• Penambahan Services dari Open Banking API existing untuk kebutuhan B2B Partner.
• Penambahan fitur baru pada layanan agi digital apps, meliputi program otomatis
cashback, push notifikasi transaksi, serta penambahan biller baru pada layanan
digital app agi, seperti PDAM dan PBB serta pembelian tiket Formula E.
• Development of internet banking facilities for payroll transaction features, hard
tokens, and virtual account facilities.
• Addition of billers for mobile banking and business internet banking facilities, such as
PBB billers, PDAM, games vouchers.
• Development of cashback automation feature for mobile banking channel to support
seamless promotional program delivery.
• Implementation of the national open banking standard BI SNAP (National Standard
Open API Payment System) to comply with the standards applied by Bank Indonesia,
which makes it easier for partners to integrate the Bank's system.
• Addition of Services from the existing Open Banking API for B2B Partner needs.
• Addition of new features to agi's digital app services, including automatic cashback
programs, push notification of transactions, as well as the addition of new billers to
agi's digital app services, such as PDAM and PBB and Formula E ticket purchases.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Program Kerja Realisasi 2023
Work program Realization 2023
Pengembangan fitur guna • Penerapan SMS dan email untuk push notification.
mendukung operasional dan • Perubahan bisnis proses Teller T24 untuk limitasi transaksi dan approval.
pelaporan Bank • Perubahan proses otorisasi transaksi dan penambahan menu T24 Grahacall.
Feature development • Perubahan flow pengiriman SMS reminder Loan H-3.
to support the Bank's • Pembuatan otomasi dan sentralisasi pelaporan regulator seperti Antasena, SLIK,
operations and reporting LPS, SCV, Obox, Obligor dan PSAK 71.
• Penambahan field di core T24 untuk kebutuhan Digital Lending.
• Penambahan menu laporan RTGS outgoing dan incoming di core T24.
• Penambahan template rekonsiliasi sesuai partner.
• Implementasi Big Data dalam mendukung bisnis dan operasional untuk proses data
serta dashboard monitoring.
• Implementasi layanan CMS (Collection Management System) guna mendukung
fungsi Collection Bank.
• Implementation of SMS and email for push notification.
• T24 Teller business process changes for transaction limitation and approval.
• Changes to transaction authorization process and addition of T24 Grahacall menu.
• Changes to the flow of sending SMS reminders for D-3 Loan.
• Automation and centralization of regulatory reporting such as Antasena, SLIK, LPS,
SCV, Obox, Obligor and PSAK 71.
• Addition of fields in core T24 for Digital Lending needs.
• Addition of RTGS outgoing and incoming report menu in core T24.
• Addition of reconciliation templates according to partners.
• Implementation of Big Data to support business and operations for data processing
and dashboard monitoring.
• Implementation of CMS (Collection Management System) services to support the
Bank's Collection function.
Penguatan infrastruktur • Penerapan menu scramble data dan pembatasan akses mesin non produksi.
dan peningkatan sistem • Menggunakan konsep single point of truth sebagai pusat sumber data yang handal
keamanan di internal dan mengimplementasikan model kematangan data untuk meningkatkan efektivitas
Strengthening infrastructure dan efisiensi dalam pengelolaan serta pemanfaatan data perusahaan.
and improving internal • Penerapan ISO 27001, pelaksanaan audit TI, penetration testing berkala, serta self-
security systems assesment uji ketahanan cyber.
• Penetration Testing terhadap beberapa aplikasi dengan kategori high risk.
• Melanjutkan penerapan active directory di seluruh area cabang, bersamaan dengan
pelaksanaan upgrading operating system komputer client.
• Penerapan sosialisasi terkait penerapan pengamanan sistem melalui email blast atau
kelas terbatas pada karyawan bank.
• Implementation of data scramble menu and non-production machine access
restrictions.
• Using the single point of truth concept as a reliable data source center and
implementing a data maturity model to improve effectiveness and efficiency in the
management and utilization of company data.
• Implementation of ISO 27001, IT audit, periodic penetration testing, and self-
assessment of cyber resilience test.
• Penetration Testing of several applications with high-risk category.
• Continuation of active directory in all branch areas, along with upgrading the
operating system of client computers.
• Implementation of socialization related to the implementation of system security
through email blasts or limited classes for bank employees.
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Tata Kelola Perusahaan
Corporate Governance
Pengembangan Kompetensi Competency Development
Program pengembangan kompetensi yang diikuti anggota Competency development programs attended by members
Komite Pengarah Teknologi Informasi sepanjang tahun of the Information Technology Steering Committee
2023 adalah sebagai berikut: throughout 2023 are as follows:
Nama Training Pihak Penyelenggara Tanggal
Name Training Organizer Date
Andy Kasih Refreshment Manajemen Risiko Risiko Manajemen 3-15 Juli 2023
Risk Management Refreshment Gagasan July 3-15, 2023
Webinar Waspada Modus Penipuan Gaya Baru OJK Institute 3 Agustus 2023
Webinar Beware of New Style Fraud Modes August 3, 2023
Lince Maria Tobing Personal Property & Negotiaton Skill KJPP Herman Meirizki 12-13 Mei 2023
dan Rekan ; HIS May 12-13, 2023
Partner
Sosialisasi Program Kerja Direktorat Operasional 2 Internal 27 Mei 2023
Operational Directorate Work Program May 27, 2023
Socialization 2
Refreshment Operation 2 Internal 9 Desember 2023
December 9, 2023
Ghifari Daulagiri BAGInfinite-Kader: Forum Group Discussion (FGD) Internal 1 Mei 2023
Synergy BAG-AGG-AGN & Team Building May 1, 2023
Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen 1-15 Agustus 2023
Risk Management Certification Refreshment Gagasan August 1-15, 2023
Imranul Hadi BAGInfinite-Kader: Forum Group Discussion (FGD) Internal 1 Mei 2023
Synergy BAG-AGG-AGN & Team Building May 1, 2023
Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen 3-15 Juli 2023
Risk Management Certification Refreshment Gagasan July 3-15, 2023
Sustainable Finance - Carbon Literacy Yensen Aliamin 9 & 16 Desember
2023
December 9 & 16,
2023
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Komite Human Capital Human Capital Committee
Dalam upaya meningkatkan efektifitas proses pengambilan In an effort to improve the effectiveness of the decision-
keputusan terkait Human Capital, diperlukan kajian materi making process related to Human Capital, a comprehensive
yang komprehensif melalui pembahasan dalam rapat review of the material is required through discussion in the
komite Human Capital. Dengan demikian, Manajemen Human Capital committee meeting. Thus, Management
dapat mengambil keputusan yang tepat demi tercapainya can make the right decisions in order to achieve quality,
pengelolaan Human Capital yang berkualitas, konsisten, consistent, sustainable Human Capital management in
berkesinambungan sesuai dengan visi, misi dan nilai nilai accordance with the vision, mission and values of the
perusahaan. Human Capital menjadi perhatian dan prioritas company. Human Capital is the Bank's main concern and
utama Bank mengingat Human Capital adalah aset yang priority considering that Human Capital is an important
penting bagi bank. asset for the Bank.
Fungsi Komite Human Capital Human Capital Committee Functions
Mengacu pada penjelasan di atas, maka Direksi Referring to the above explanation, the Board of Directors
membentuk Komite Human Capital yang berfungsi untuk established the Human Capital Committee which functions
membantu Direksi dalam memberi saran, pertimbangan to assist the Board of Directors in providing advice,
dan rekomendasi sebagai komitmen manajemen dalam considerations and recommendations as a management
pengelolaan Human Capital yang dapat menjadi acuan commitment in Human Capital management which can be
dalam pengambilan keputusan terkait pengelolaan Human a reference in making decisions related to Human Capital
Capital. Fungsi Komite Human Capital juga diperlukan dalam management. The function of the Human Capital Committee
upaya mengakselerasi implementasi kebijakan-kebijakan is also needed in an effort to accelerate the implementation
Human Capital agar berdampak positif bagi karyawan dan of Human Capital policies in order to have a positive impact
Bank. on employees and the Bank.
Dasar Hukum Komite Human Capital Legal Basis of Human Capital Committee
Usulan Pembentukan Komite Human Capital telah The proposal to establish a Human Capital Committee was
disampaikan dalam Rapat Umum Pemegang Saham (RUPS) submitted to the General Meeting of Shareholders (GMS)
PT Bank Artha Graha Internasional Tbk pada tanggal 25 of PT Bank Artha Graha Internasional Tbk on July 25, 2022.
Juli 2022. Usulan ini direalisasikan pada bulan September This proposal was realized in September 2022 with the
2022 dengan dibentuknya Komite Human Capital yang establishment of the Human Capital Committee which held
melakukan rapat perdana pada tanggal 25 Oktober 2022. its first meeting on October 25, 2022.
Komposisi Anggota Komite Human Capital Composition of Human Capital Committee
Members
1. Ketua : Direktur Utama 1. Chairman : President Director
2. Anggota : Wakil Direktur Utama 2. Member : Vice President Director
Jajaran Direksi Board of Directors
Deputi Direktur Human Capital Deputy Director of Human Capital
Tugas dan Tanggung Jawab Human Capital Duties and Responsibilities of Human Capital
Committee
1. Memberi arahan stratejik dan memutuskan kebijakan 1. Providing strategic direction and decide on general
umum dalam hal pengelolaan Human Capital termasuk policies in terms of Human Capital management
perubahannya (jika diperlukan) yang meliputi bidang- including changes (if necessary) covering the following
bidang sebagai berikut: areas:
a. Strategi dan Kebijakan Umum tentang Human a. General Strategy and Policy on Human Capital;
Capital;
b. Kompensasi dan keuntungan (benefit) karyawan - b. Employee compensation and benefits - including
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Tata Kelola Perusahaan
Corporate Governance
termasuk gaji, bonus, program retensi,dll; salaries, bonuses, retention programs, etc;
c. Manajemen penilaian kinerja - termasuk promosi/ c. Performance appraisal management - including
demosi jabatan; promotion/demotion;
d. Manajemen Talenta/Kader - termasuk identifikasi d. Talent/Cadre Management - including cadre
kader, program pengembangan kader; identification, cadre development programs;
e. Perencanaan Suksesi (Succession Planning); e. Succession Planning;
f. Struktur Organisasi; f. Organizational Structure;
g. Jenjang Kepangkatan; g. Rank;
h. Pelatihan dan Pengembangan karyawan; h. Employee training and development;
i. Budaya dan nilai-nilai perusahaan serta keterikatan i. Company culture and values and employee
karyawan; engagement;
j. Pengembangan hubungan karyawan dan industri j. Development of employee and industry relations
termasuk upaya antisipatif dan tindak lanjut including anticipatory and follow-up efforts to
penyelesaian kasus pelanggaran dan kejahatan resolve cases of Bank violations and crimes, fraud,
Bank, fraud, masalah integritas, dll dalam upaya integrity issues, etc. in an effort to improve employee
peningkatan kepatuhan karyawan dan pencegahan compliance and prevent employee problems;
permasalahan karyawan;
k. Perencanaan tenaga kerja dan mitigasi perubahan; k. Workforce planning and change mitigation;
l. Kesehatan dan keselamatan organisasi; l. Organizational health and safety;
m. Penyelarasan kebijakan dan sinergi Human Capital m. Policy alignment and synergy of the Bank's Human
Bank dengan anak perusahaan/group; dan Capital with subsidiaries/groups; and
n. Dan lain-lain sesuai kebutuhan bank. n. And other matters according to the needs of the
bank.
2. Melaksanakan tugas-tugas dan tanggung jawab lain 2. Carrying out other duties and responsibilities that may
yang mungkin diberikan Direksi kepada Komite Human be assigned by the Board of Directors to the Human
Capital sesuai kebutuhan dari waktu ke waktu. Capital Committee as needed from time to time.
3. Bertanggung jawab kepada Direksi dan secara rutin 3. Responsible to the Board of Directors and regularly
melaporkan kegiatan serta hasil rapat kepada Direksi. reports activities and meeting results to the Board of
Directors.
Pedoman Kebijakan dan Mekanisme Policy Guidelines and Mechanism of
Pelaksanaan Rapat Komite Committee Meetings
1. Penyelenggaraan rapat Komite Human Capital diadakan 1. The Human Capital Committee meetings are held at
minimum 1 (satu) kali dalam 1 (satu) bulan atau sesuai least 1 (one) time in 1 month or as needed; vv
kebutuhan;
2. Undangan rapat harus disampaikan kepada seluruh 2. Meeting invitations must be delivered to all Committee
anggota Komite selambatnya 3 (tiga) hari sebelum members at least 3 (three) days prior to the meeting;
pelaksanaan rapat;
3. Agenda dan materi rapat Komite Human Capital 3. The Human Capital Committee meeting agenda and
dibagikan kepada seluruh peserta rapat selambatnya 2 materials are distributed to all meeting participants at
(dua) hari sebelum pelaksanaan rapat; the latest 2 (two) days prior to the meeting;
4. Rapat dapat terlaksana dan dinyatakan kuorum apabila 4. Meetings can be held and declared a quorum if attended
dihadiri lebih dari 50% anggota Komite; by more than 50% of the Committee members;
5. Keputusan yang diambil berdasarkan musyawarah 5. Decisions are made based on deliberation for consensus.
untuk mufakat. Apabila keputusan dengan cara mufakat If a decision by way of consensus is not reached, then
tidak tercapai, maka keputusan akan diambil dengan the decision will be taken by way of determination of a
cara penentuan suara terbanyak (voting); majority vote (voting);
6. Seluruh proses pengambilan keputusan (termasuk jika 6. The entire decision-making process (including if there
ada perbedaan pendapat) agar dibuat secara tertulis are differences of opinion) should be made in writing
dalam risalah rapat termasuk alasan perbedaan pendapat in the minutes of the meeting including the reasons for
dan didokumentasikan dengan baik dan lengkap; dissent and documented properly and completely;
7. Risalah rapat akan dibagikan kepada seluruh anggota 7. Minutes of the meeting will be distributed to all Committee
Komite, anggota Direksi dan Sekretaris Perusahaan (jika members, members of the Board of Directors and the
diperlukan); Corporate Secretary (if required);
8. Setiap anggota Komite yang secara pribadi baik 8. Any Committee member who personally, directly or
secara langsung maupun tidak langsung mempunyai indirectly, has an interest in a situation, transaction,
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kepentingan dalam suatu situasi, transaksi, kontrak atau contract or other proposed matter to which the
hal lain yang diusulkan dalam hal mana Perseroan menjadi Company is a party, must declare this and is not entitled
salah satu pihak, harus menyatakan/mendeklarasi hal ini to participate in voting, unless the Committee meeting
dan tidak berhak ikut dalam pengambilan suara, kecuali determines otherwise. This is to avoid any conflict of
rapat Komite menentukan lain. Hal ini untuk menghindari interest; and
terjadinya konflik kepentingan; dan
9. Ketentuan dalam Kebijakan dan Mekanisme Pelaksanaan 9. The provisions in this Policy and Mechanism of
Rapat Komite ini dapat dikaji ulang sesuai kebutuhan. Committee Meetings may be reviewed as needed.
Pengembangan Kompetensi Competency Development
Program pengembangan kompetensi yang diikuti anggota Competency development programs attended by members
Komite Human Capital sepanjang tahun 2023 adalah of the Human Capital Committee throughout 2023 are as
sebagai berikut: follows:
Nama Training Pihak Penyelenggara Tanggal
Name Training Organizer Date
Andy Kasih Refreshment Manajemen Risiko Risiko Manajemen Gagasan 3-15 Juli 2023
Risk Management Refreshment July 3-15, 2023
Webinar “Waspada Modus Penipuan OJK Institute 3 Agustus 2023
Gaya Baru” August 3, 2023
“Waspada Modus Penipuan Gaya
Baru” Webinar
Christina Harapan Refreshment Sertifikasi Treasury EfektifPro 7 Januari 2023
Dealer January 7, 2023
Treasury Dealer Certification
Refreshment
Refreshment Sertifikasi Manajemen Raharja Duta Solusindo 4 Maret 2023
Risiko March 4, 2023
Risk Management Certification
Refreshment
Marlene Gunawan BAGInfinite-Kader: Forum Group Internal 1 Mei 2023
Discussion (FGD) Synergy BAG-AGG- May 1, 2023
AGN & Team Building
Refreshment Sertifikasi Manajemen Risiko Manajemen Gagasan 3-15 Juli 2023
Risiko July 3-15, 2023
Risk Management Certification
Refreshment
The Power of Workplace Culture to Intipesan Conference 26 Juli 2023
Increase Company Performance July 26, 2023
Analisa Kebutuhan Proses Rekrutmen PT Media SDM Indonesia 19 Agustus 2023
& Seleksi August 19, 2023
Needs Analysis of Recruitment &
Selection Process
Workshop Merancang Kebutuhan Briliant Training & Consulting 21 September 2023
Kompetensi SDM Sebagai Sarana September 21, 2023
Perencanaan dan Pengembangan Staf
Workshop on Designing HR
Competency Needs as a Means of
Planning and Staff Development
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Tata Kelola Perusahaan
Corporate Governance
Nama Training Pihak Penyelenggara Tanggal
Name Training Organizer Date
Certified Human Capital Leader ProPeople 4 Desember 2023 - 2
(CHCL) Program Februari 2024
Certified Human Capital Leader December 4, 2023 -
(CHCL) Program February 2, 2024
Building Excellent People in Intipesan Conference 13-14 Desember 2023
Resilient Company: Challenges and December 13-14, 2023
Oppurtunities to Face Business
Competition in 2024
Building Excellent People in
Resilient Company: Challenges and
Oppurtunities to Face Business
Competition in 2024
SEKRETARIS PERUSAHAAN
CORPORATE SECRETARY
Sekretaris Perusahaan memiliki peranan penting dalam Corporate Secretary has an important role in bridging
menjembatani komunikasi baik kepada pihak internal communication to both internal and external parties of the
maupun eksternal Bank seperti komunikasi dengan Bank such as communication with employees, regulators,
pegawai, Regulator, para Pemegang Saham, Investor, dan shareholders, investors, and other stakeholders. Corporate
Pemangku Kepentingan lainnya. Sekretaris Perusahaan Secretary also plays a role in ensuring that the Bank complies
juga berperan dalam memastikan bahwa Bank telah patuh with the rules and regulations of the Capital Market.
pada peraturan dan ketentuan di bidang Pasar Modal.
Komunikasi yang dibangun Sekretaris Perusahaan Communication established by Corporate Secretary is
diselenggarakan melalui berbagai saluran yang dimiliki organized through various channels owned by the Bank
Bank seperti kantor dan nomor kontak, situs perusahaan, such as offices and contact numbers, company websites,
media sosial, lembar feedback, dan lainnya. Hal ini untuk social media, feedback sheets, and others. This is to ensure
memastikan bahwa Bank telah menjalankan fungsi that the Bank has carried out the function of information
keterbukaan informasi kepada para Pemangku Kepentingan. disclosure to the Stakeholders.
Pedoman Kerja Sekretaris Corporate Secretary Guidelines
Perusahaan
Pedoman kerja Sekretaris Perusahaan mengacu pada The work guidelines of Corporate Secretary refer to
Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 the Financial Services Authority Regulation No. 35/
tentang Sekretaris Perusahaan. Sekretaris Perusahaan POJK.04/2014 on Corporate Secretary. Corporate
harus menyampaikan kegiatan dan laporan Sekretaris Secretary shall submit activities and reports of the
Perusahaan yang meliputi: Corporate Secretary which include:
1. Kegiatan Umum; 1. General Activities;
2. Kegiatan Tata Kelola dan Informasi Korporat; 2. Corporate Governance and Information activities;
3. Kegiatan Komunikasi Korporat; dan 3. Corporate Communication Activities; and
4. Tanggung Jawab Sosial dan Pengamanan Perusahaan. 4. Corporate Social Responsibility and Safeguarding.
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Pihak yang Mengangkat dan Parties Appointing and Dismissing
Memberhentikan Sekretaris Corporate Secretary
Perusahaan
Sekretaris Perusahaan bertanggung jawab langsung Corporate Secretary is directly responsible to the Board
kepada Direksi serta diangkat dan diberhentikan of Directors and is appointed and dismissed based on a
berdasarkan Keputusan Direksi berdasarkan mekanisme Board of Directors Decree based on the Bank's internal
internal Bank dan dilaporkan kepada OJK dan Bursa mechanism and reported to the OJK and the Indonesia
Efek Indonesia. Pengangkatan Sekretaris Perusahaan Stock Exchange. The appointment of Corporate Secretary
dengan mempertimbangkan kemampuan profesional serta takes into account his/her professional ability and integrity
integritasnya di masyarakat dan bisnis. in society and business.
Profil Pejabat Sekretaris Corporate Secretary Profile
Perusahaan
Berdasarkan Surat Keputusan Direksi No. SK-MT/HC/0304/ Based on the Decree of the Board of Directors No. SK-MT/
VII/2023 tanggal 7 Juli 2023 efektif per tanggal 10 Juli HC/0304/VII/2023 dated July 7, 2023 effective as of July
2023, Sekretaris Perusahaan dijabat oleh Elvin Halim. Profil 10, 2023, the Corporate Secretary is Elvin Halim. The full
lengkap dapat dilihat pada bab Profil Perusahaan dalam profile can be seen in the Company Profile chapter in this
buku Laporan Tahunan ini. Annual Report book.
Struktur Organisasi Sekretaris Organizational Structure of
Perusahaan Corporate Secretary
Corporate Secretary berada langsung di bawah Direktur Corporate Secretary is directly under the President Director
Utama sehingga tiap bentuk pelaksanaan tugasnya and every form of implementation of its duties is directly
dipertanggungjawabkan secara langsung kepada Direktur accountable to the President Director. The implementation
Utama. Pelaksanaan fungsi dan peran Corporate Secretary of the functions and roles of Corporate Secretary is assisted
dibantu oleh Deputy Director Corporate Relations, Executive by the Executive Officer Corporate Affairs, Executive
Officer Corporate Affairs, Executive Officer Corporate Officer Corporate Social Safety Responsibility (CSSR), and
Social Safety Responsibility (CSSR), dan Executive Officer Executive Officer Corporate Communication (Corcomm).
Corporate Communication (Corcomm).
Corporate Secretary
Corporate Relations
Executive Officer
Executive Officer
Executive Officer Corporate Social Safety
Corporate Communication
Corporate Affairs Responsibility
(Corcomm)
(CSSR)
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Tata Kelola Perusahaan
Corporate Governance
Mekanisme Pengangkatan Mechanism of Appointment and
dan Pemberhentian Sekretaris Dismissal of Corporate Secretary
Perusahaan
Direksi berwenang mengangkat dan memberhentikan The Board of Directors is authorized to appoint and dismiss
Sekretaris Perusahaan sebagaimana yang tertuang dalam Corporate Secretary as stated in the guidelines of the
pedoman dan tata tertib Sekretaris Perusahaan. Corporate Secretary.
1. Pengangkatan Sekretaris Perusahaan: 1. Appointment of Company Secretary:
a. Sekretaris Perusahaan diangkat berdasarkan a. Corporate Secretary is appointed by resolution of
keputusan Direksi; the Board of Directors;
b. Sekretaris Perusahaan dapat dirangkap oleh b. Corporate Secretary may be concurrently employed
seorang Direksi; by a Director;
c. Sekretaris Perusahaan dilarang merangkap jabatan c. Corporate Secretary is prohibited from holding any
apapun pada Emiten atau Perusahaan Publik lain; position in another Issuer or Public Company;
d. Dalam hal terjadi kekosongan Sekretaris Perusahaan, d. In the event of a vacancy of Corporate Secretary,
Perseroan wajib menunjuk penggantinya dalam the Company shall appoint a replacement within
jangka waktu paling lama 60 (enam puluh) hari sejak a maximum period of 60 (sixty) days from the
terjadinya kekosongan Sekretaris Perusahaan; occurrence of the vacancy of Corporate Secretary;
e. Perseroan wajib menyampaikan laporan ke Bursa e. The Company must submit a report to the Stock
paling lambat pada Hari Bursa yang sama dengan Exchange at the latest on the same Exchange Day
dilakukannya penunjukan Sekretaris Perusahaan as the appointment of Corporate Secretary and
dan mengumumkan di Bursa; announce it on the Stock Exchange;
f. Selama terjadi kekosongan Sekretaris Perusahaan, f. In the event of a vacancy of Corporate Secretary,
jabatan tersebut dapat dirangkap oleh anggota the position may be concurrently held by a member
Direksi atau orang perseorangan yang ditunjuk of the Board of Directors or an individual appointed
sebagai Sekretaris Perusahaan sementara tanpa as temporary Corporate Secretary without regard to
memperhatikan persyaratan Sekretaris Perusahaan the requirements of Corporate Secretary stipulated
yang diatur oleh Peraturan Otoritas Jasa Keuangan by the Financial Services Authority Regulation No.
No. 35/POJK.04/2014 tentang Sekretaris 35/POJK.04/2014 concerning Corporate Secretary
Perusahaan Emiten atau Perusahaan Publik; dan of Issuers or Public Companies; and
g. Kekosongan Sekretaris Perusahaan dapat g. The vacancy of Corporate Secretary may be caused
disebabkan antara lain berakhirnya masa tugas, by, among others, the expiration of the term of office,
pemberhentian, pengunduran diri, atau berhalangan dismissal, resignation, or permanent absence of a
tetapnya Sekretaris Perusahaan. Corporate Secretary.
2. Pemberhentian Sekretaris Perusahaan berdasarkan 2. The dismissal of Corporate Secretary is based on the
keputusan Direksi. decision of the Board of Directors.
Tugas dan Tanggung Jawab Duties and Responsibilities
1. Fungsi Corporate Secretary melaksanakan tugas paling 1. Corporate Secretary function performs the following
kurang: duties at least:
a. Mengikuti perkembangan Pasar Modal khususnya a. Keeping abreast of developments in the Capital
peraturan perundang-undangan yang berlaku di Market, especially the prevailing laws and regulations
bidang Pasar Modal; in the Capital Market;
b. Memberikan masukan kepada Direksi dan Dewan b. Providing input to the Board of Directors and Board
Komisaris untuk mematuhi ketentuan peraturan of Commissioners to comply with the provisions
perundang-undangan di bidang Pasar Modal; of laws and regulations in the Capital Market
Pemberian masukan kepada Direksi misalnya sector; Providing input to the Board of Directors
masukan dalam melaksanakan ketentuan kewajiban such as input in implementing the provisions of the
Rapat Direksi dan Dewan Komisaris, sebagaimana obligations of the Board of Directors and Board of
dimaksud dalam POJK yang mengatur mengenai Commissioners Meetings, as referred to in the POJK
Direksi dan Dewan Komisaris Emiten atau which regulates the Board of Directors and Board of
Perusahaan Publik; Commissioners of Issuers or Public Companies;
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c. Membantu Direksi dan Dewan Komisaris dalam c. Assisting the Board of Directors and Board of
pelaksanaan tata kelola perusahaan yang meliputi: Commissioners in the implementation of corporate
• Keterbukaan informasi kepada masyarakat, governance which includes:
termasuk ketersediaan informasi pada situs Web • Information disclosure to the public, including
Perseroan the availability of information on the Company's
website
• Penyampaian laporan kepada OJK tepat waktu • Timely submission of reports to OJK
• Penyelenggaraan dan dokumentasi rapat Direksi • Organization and documentation of Board of
Directors meetings
• Pelaksanaan program orientasi terhadap • Implementation of orientation program on the
Perusahaan bagi Direksi dan/atau Dewan Company for the Board of Directors and/or
Komisaris Board of Commissioners
d. Menyiapkan daftar khusus yang berkaitan dengan d. Preparing a special list relating to the Board of
Direksi, Dewan Komisaris dan keluarganya baik Directors, Board of Commissioners and their
dalam Perseroan maupun afiliasinya yang antara families both in the Company and its affiliates which
lain mencakup kepemilikan saham, hubungan bisnis includes, among others, share ownership, business
dan peranan lain yang menimbulkan benturan relationships and other roles that pose a conflict of
kepentingan dengan Perseroan; interest with the Company;
e. Membuat daftar Pemegang Saham termasuk e. Preparing a list of Shareholders including ownership
kepemilikan 5% (lima persen) atau lebih; of 5% (five percent) or more;
f. Membantu Direksi dalam penyelenggaraan Rapat f. Assisting the Board of Directors in organizing the
Umum Pemegang Saham; dan General Meeting of Shareholders; and
g. Sebagai penghubung antar Perseroan dengan g. As a liaison between the Company and Shareholders,
Pemegang Saham, OJK, dan Pemangku Kepentingan OJK, and other Stakeholders.
lainnya.
2. Corporate Secretary dan pegawai dalam unit kerja yang 2. Corporate Secretary and employees in the work unit
menjalankan fungsi Corporate Secretary wajib menjaga that carries out the Corporate Secretary function must
kerahasiaan dokumen, data dan informasi yang bersifat maintain the confidentiality of documents, data and
rahasia kecuali dalam rangka memenuhi kewajiban information that are confidential except in the context
sesuai dengan peraturan perundang-undangan atau of fulfilling obligations in accordance with laws and
ditentukan lain dalam peraturan perundang-undangan; regulations or otherwise specified in laws and regulations;
3. Corporate Secretary dan pegawai dalam unit kerja 3. Corporate Secretary and employees in the work unit
yang menjalankan fungsi Corporate Secretary dilarang that carries out the Corporate Secretary function
mengambil keuntungan pribadi baik secara langsung are prohibited from taking personal advantage either
maupun tidak langsung yang merugikan Bank; directly or indirectly to the detriment of the Bank;
4. Dalam rangka meningkatkan pengetahuan dan 4. In order to improve knowledge and understanding
pemahaman untuk membantu pelaksanaan tugasnya, to assist in the performance of its duties, Corporate
Corporate Secretary harus mengikuti pendidikan dan/ Secretary must participate in education and/or training.
atau pelatihan. Pendidikan dan/atau pelatihan yang The education and/or training referred to can be
dimaksud dapat diperoleh antara lain melalui pelatihan, obtained, among others, through training, socialization
sosialisasi atau seminar yang diselenggarakan pihak or seminars held by competent parties;
yang berkompeten;
5. Corporate Secretary bertanggung jawab kepada 5. Corporate Secretary is responsible to the Board of
Direksi; dan Directors; and
6. Setiap informasi yang disampaikan oleh Corporate 6. Any information conveyed by Corporate Secretary to
Secretary kepada masyarakat merupakan informasi the public is official information from the Bank.
resmi dari Bank.
Pelaksanaan Tugas Tahun 2023 Implementation of Duties
Corporate Secretary Bank Artha Graha Internasional Bank Artha Graha Internasional's Corporate Secretary
melaporkan beragam kegiatan yang dilakukan di sepanjang reported on the various activities carried out throughout
tahun 2023 sebagai berikut: 2023 as follows:
1. Memfasilitasi Dewan Komisaris dan Direksi dalam 1. Facilitated the Board of Commissioners and Board
menyelenggarakan RUPS Tahunan dan RUPS Luar of Directors in organizing the Annual GMS and
Biasa; Extraordinary GMS;
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Tata Kelola Perusahaan
Corporate Governance
2. Membantu penyelenggaraan dan pendokumentasian 2. Assisted in organizing and documenting Board
rapat Direksi, rapat Komisaris, rapat Management of Directors meetings, Commissioners meetings,
Committee serta pemantauan hasil keputusan Management Committee meetings and monitoring the
manajemen; results of management decisions;
3. Membuat Laporan Tahunan dan Laporan Keberlanjutan 3. Prepared Annual Reports and Sustainability Reports
yang berpedoman pada peraturan perundang-undangan that were guided by applicable laws and regulations,
yang berlaku, salah satunya Undang-Undang No. 40 including Law No. 40 of 2007 concerning Limited Liability
Tahun 2007 tentang Perseroan Terbatas dan Peraturan Companies and Bank Indonesia Regulation No. 14/14/
Bank Indonesia No. 14/14/PB/2012 tentang Transparansi PB/2012 concerning Transparency and Publication of
dan Publikasi Laporan Bank, Peraturan Otoritas Bank Reports, Financial Services Authority Regulation
Jasa Keuangan No. 29/POJK.04/2016, Peraturan No. 29/POJK.04/2016, Financial Services Authority
Otoritas Jasa Keuangan No. 51/POJK.03/2017 tentang Regulation No. 51/POJK.03/2017 concerning the
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Implementation of Sustainable Finance for Financial
Keuangan, Emiten, dan Perusahaan Publik, dan Surat Services Institutions, Issuers, and Public Companies,
Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 and Financial Services Authority Circular Letter No. 16/
tentang Bentuk dan Isi Laporan Tahunan Emiten atau SEOJK.04/2021 concerning the Form and Content of
Perusahaan Publik; Annual Reports of Issuers or Public Companies;
4. Melaksanakan pemenuhan laporan rutin guna memenuhi 4. Fulfilled routine reporting to meet regulations on a
regulasi baik secara bulanan, triwulan, semesteran, dan monthly, quarterly, semi-annual and annual basis to the
tahunan kepada Regulator; Regulator;
5. Membantu penyelenggaraan Corporate Action Bank; 5. Assisted in the implementation of the Bank's Corporate
Action;
6. Melaksanakan kegiatan tanggung jawab sosial dan 6. Carried out the Bank's social responsibility and security
pengamanan Bank; dan activities; and
7. Mengelola website dan media sosial Bank. 7. Managed the Bank's website and social media.
Pengembangan Kompetensi Competency Development
Program pengembangan kompetensi yang diikuti Corporate The competency development programs that the Corporate
Secretary sepanjang tahun 2023 adalah sebagai berikut: Secretary participated in throughout 2023 are as follows:
Nama Training Pihak Penyelenggara Tanggal
Name Training Organizer Date
Elvin Halim BAGInfinite-Kader: Forum Group Discussion Internal 1 Mei 2023
(FGD) Synergy BAG-AGG-AGN & Team May 1, 2023
Building
Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen Gagasan 3-15 Juli 2023
Risk Management Certification Refreshment July 3-15, 2023
Building Excellent People in Resilient Intipesan Conference 13-14 Desember 2023
Company: Challenges and Oppurtunities to December 13-14, 2023
Face Business Competition in 2024
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
INTERNAL AUDIT
INTERNAL AUDIT
Fungsi audit internal merupakan strategic business partner The internal audit function is a strategic business partner
bagi manajemen dalam mengoptimalkan implementasi for management in optimizing the implementation of GCG
terkait GCG melalui kajian dan audit pelaksanaan kebijakan through effective review and audit of the implementation of
dan prosedur dalam aktivitas operasional Bank yang efektif. policies and procedures in the Bank's operational activities.
Fungsi dan tanggung jawab audit ini wajib diterapkan dan This audit function and responsibility must be implemented
dilaksanakan dengan prinsip independen. and carried out with independent principles.
Fungsi audit internal dijalankan melalui proses evaluasi The internal audit function is carried out through an
berdasarkan risk based audit secara objektif dan jasa evaluation process based on objective risk-based audit and
konsultasi. Fungsi tersebut dilakukan melalui pendekatan consulting services. The function is carried out through a
yang proaktif, berkomunikasi secara efektif, berorientasi proactive approach, effective communication, business- and
pada bisnis dan stakeholders, pemahaman terhadap stakeholder-oriented approaches, understanding of the root
pokok permasalahan (root of the problem) dan area problem and high risk areas, emphasis on quality findings,
yang memiliki risiko tinggi, penekanan temuan pada and recommendations of practical and workable solutions.
kualitas, serta merekomendasikan penyelesaian yang The Internal Audit plays a role in providing assurance based
praktis dan workable. Internal Audit berperan dalam on the results of the examination that internal control and
memberikan keyakinan berdasarkan hasil pemeriksaan the implementation of operational activities, accounting,
bahwa pengendalian internal dan pelaksanaan kegiatan risk management and other Bank activities have been well
operasional, akuntansi, manajemen risiko dan kegiatan organized and able to guarantee the interests of the Bank
Bank lainnya telah terselenggara dengan baik dan mampu and stakeholders.
menjamin kepentingan Bank serta stakeholder.
Dasar Hukum Legal Basis
Pedoman kerja Internal Audit disusun berdasarkan The Internal Audit work guidelines are prepared based
Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 on the Financial Services Authority Regulation No. 1/
tanggal 28 Januari 2019 tentang Penerapan Fungsi Audit POJK.03/2019 dated January 28, 2019 concerning the
Intern pada Bank Umum. Implementation of the Internal Audit Function in Commercial
Banks.
Piagam Internal Audit Internal Audit Charter
Internal Audit dalam menjalankan tugas dan tanggung Internal Audit in carrying out its duties and responsibilities
jawabnya berdasarkan pada Pedoman dan Tata Tertib Kerja is based on the Internal Audit Guidelines and Work
Internal Audit yang tertuang dalam Pedoman Pengawasan Procedures contained in the Internal Audit Guidelines (PPI)
Intern (PPI) No. 10204.01.0 tanggal 15 Desember 2017, No. 10204.01.0 dated December 15, 2017 which has been
Pedoman Pengawasan Intern (PPI) No. 10204.02.0 tanggal updated to the Internal Audit Guidelines (PPI) No. 10204.02.0
31 Mei 2019 yang telah diperbarui menjadi Pedoman dated May 31, 2019 which has been updated to the Internal
Pengawasan Intern (PPI) No. 10204.02.1 tanggal 25 Mei Audit Guidelines (PPI) No. 10204.02.1 dated May 25, 2022.
2022.
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Tata Kelola Perusahaan
Corporate Governance
Isi dari pedoman tersebut mencakup: The content of the guidelines includes:
1. Tujuan; 1. Objective;
2. Ketentuan Umum: 2. General Provisions:
• Fungsi dan Peranan Internal Audit (SKAI); • Function and Role of Internal Audit;
• Tanggung Jawab Pengendalian Intern; • Internal Control Responsibilities;
• Prinsip-Prinsip Pengendalian Intern; • Principles of Internal Control;
• Fungsi Pemeriksaan Intern; • Internal Audit Function;
• Tata Cara dan Ketentuan Pendukung; serta • Procedures and Supporting Provisions; and
• Administrasi Dokumen. • Document Administration.
3. Prosedur; dan 3. Procedures; and
4. Penutup. 4. Cover.
Kode Etik Auditor Auditor's Code of Ethics
Berdasarkan pedoman tersebut, Internal Audit wajib Based on these guidelines, Internal Audit must comply with
mematuhi dan menerapkan kode etik yang terdiri dari: and implement the code of ethics which consists of:
1. Integritas (Personal Conduct) 1. Integrity (Personal Conduct)
Setiap auditor internal harus menghindari situasi yang Every internal auditor must avoid situations that are
diketahui atau dicurigai melanggar hukum dan harus known or suspected of violating the law and must report
melaporkan situasi tersebut langsung kepada pejabat such situations directly to the authorized officials at
yang berwenang di Bank Artha Graha Internasional Bank Artha Graha Internasional in accordance with the
sesuai dengan struktur organisasi yang berlaku. applicable organizational structure.
2. Objektivitas 2. Objectivity
a. Setiap auditor internal berkewajiban untuk a. Every internal auditor is obliged to carry out their
menjalankan tugasnya dengan penuh kejujuran, duties with honesty, objectivity, and diligence;
objektivitas, dan ketekunan;
b. Setiap auditor internal harus memiliki kebebasan b. Each internal auditor must have freedom of mental
sikap mental dan kepercayaan yang jujur akan hasil attitude and honest belief in the results of his audit
pekerjaan auditnya; dan work; and
c. Setiap auditor internal berkewajiban untuk membuat c. Each internal auditor is obliged to conceptualize
konsep prosedur, merancang sistem, memasang procedures, design systems, install systems,
sistem, melaksanakan sistem, dan bukan merupakan implement systems, and is not an audit function. Any
fungsi audit. Setiap karyawan Bank Artha Graha employee of Bank Artha Graha Internasional in his/
Internasional dalam kapasitasnya sebagai auditor her capacity as an internal auditor is not allowed to
internal tidak diperkenankan sama sekali untuk be involved at all in any of the aforementioned tasks
turut terlibat atau melibatkan diri dalam pekerjaan- as it will reduce the objectivity of the audit.
pekerjaan yang disebutkan di atas karena dinilai
mengurangi objektivitas audit.
3. Kerahasiaan/Keamanan 3. Confidentiality/Security
a. Setiap auditor internal harus bijaksana (prudent) a. Every internal auditor must be prudent in using the
dalam menggunakan informasi yang diperolehnya information obtained during the audit task;
selama melakukan tugas audit;
b. Setiap auditor internal harus menjaga agar informasi b. Each internal auditor must keep confidential
yang bersifat rahasia jangan sampai bocor, dengan information from being leaked, with the exception of
pengecualian yaitu menyampaikan informasi rahasia conveying confidential information to those entitled
kepada pihak-pihak yang berhak memperolehnya, to obtain it, in accordance with orders or directions
sesuai dengan perintah atau pengarahan dari Kepala from the Head of Internal Audit;
Internal Audit;
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Strengthening Collaboration to Deliver Solutions
c. Setiap auditor internal tidak boleh menggunakan c. Each internal auditor must not use confidential
informasi yang bersifat rahasia untuk keuntungan information for personal gain or in a way that could
pribadi atau dengan cara yang dapat merugikan be detrimental to the welfare of the organization
kesejahteraan organisasi pada umumnya, anggota at large, members of the Board of Commissioners
Dewan Komisaris sebagai perwakilan para pemilik as representatives of shareholders, and/or
saham, dan/atau manajemen; serta management; and
d. Setiap auditor internal harus mengambil langkah- d. Every internal auditor must take the necessary
langkah pengamanan yang diperlukan guna menjaga security measures to maintain the confidentiality of
kerahasiaan catatan-catatan dan berbagai data records and data that should be confidential.
yang seharusnya bersifat rahasia
4. Profesionalisme atau Keahlian 4. Professionalism or Expertise
a. Setiap auditor internal harus mempertahankan a. Every internal auditor must maintain and improve the
dan memperbaiki citra profesionalisme, moralitas, image of professionalism, morality, dignity, level of
martabat, tingkat kompetensi, kecakapan dan competence, proficiency and effectiveness of work,
efektivitas pekerjaan, baik bagi dirinya sendiri both for himself and for his work unit; and
maupun bagi unit kerjanya; dan
b. Setiap auditor internal harus melengkapi b. Each internal auditor must complement his or her
keterampilan yang dimilikinya dengan berbagai skills with those of other internal auditor colleagues
keterampilan yang dimiliki oleh rekan auditor internal to ensure the fulfillment of internal audit objectives at
lainnya demi terjaminnya pemenuhan tujuan audit Bank Artha Graha Internasional.
internal di Bank Artha Graha Internasional.
Pihak yang Mengangkat dan Appointment and Dismissal of
Memberhentikan Kepala Internal Internal Audit Head
Audit
Kepala Internal Audit diangkat dan diberhentikan oleh The Head of Internal Audit is appointed and dismissed by the
Direktur Utama setelah mendapat persetujuan dari Dewan President Director after obtaining approval from the Board
Komisaris dengan mempertimbangkan rekomendasi of Commissioners by considering the recommendations
Komite Audit sebagaimana yang diatur dalam POJK No. 1/ of the Audit Committee as stipulated in POJK No. 1/
POJK.03/2019 tentang Penerapan Fungsi Audit Intern pada POJK.03/2019 concerning Implementation of Internal Audit
Bank Umum. Function in Commercial Banks.
Profil Pejabat Internal Audit Profile of Internal Audit Officer
Berdasarkan Surat Keputusan Direksi No. SKMT/ Based on the Decree of the Board of Directors No. SK-MT/
SDM/0704/X/2020 tanggal 14 Oktober 2020, Kepala HR/0704/X/2020 dated October 14, 2020, the Head of
Satuan Kerja Audit Internal (SKAI) dijabat oleh Adhyaksa Internal Audit is Adhyaksa Sitepu. The full profile is available
Sitepu. Profil lengkap dapat dilihat pada bab Profil in the Company Profile chapter in this Annual Report book.
Perusahaan dalam buku Laporan Tahunan ini.
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Tata Kelola Perusahaan
Corporate Governance
Struktur Organisasi, Kedudukan Organizational Structure, Position
Internal Audit Dalam Struktur of Internal Audit in Organizational
Organisasi dan Komposisi Personel Structure and Composition of Internal
Internal Audit Audit Personnel
Berikut adalah Struktur Organisasi Internal Audit, yaitu: The following is the Internal Audit Organizational Structure,
namely:
Board of Commissioners
President Director
Head of IAU
Executive Officer Executive Officer Executive Officer Executive Officer
Credit Audit Operation Audit IT Audit Supervisory &
Anti Fraud
Internal Audit merupakan organ kerja independen yang Internal Audit is an independent working organ that is
berada dan bertanggung jawab secara langsung kepada directly responsible to the President Director and is fully
Direktur Utama yang didukung penuh oleh Dewan supported by the Board of Commissioners and the Bank's
Komisaris serta jajaran Manajemen Bank. Internal Audit Management. Internal Audit is also assisted by the Executive
juga dibantu oleh Executive Officer dalam pelaksanaan Officer in carrying out its duties. The composition of Bank
tugasnya. Komposisi personil Internal Audit Bank Artha Artha Graha Internasional's Internal Audit personnel, until
Graha Internasional, hingga akhir Desember 2023, adalah the end of December 2023, is as follows:
sebagai berikut:
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Jabatan Jumlah Personil
Position Number of Personnel
Kepala Internal Audit
1
Internal Audit Head
Executive Officer (Kredit, Operasi, Teknologi dan
Supervisory & Anti Fraud)
4
Executive Officer (Credit, Operations, Technology and
Supervision & Anti Fraud)
Staf Auditor Kredit
8
Credit Auditor Staff
Staf Auditor Operasi
10
Operations Auditor Staff
Staf Auditor Teknologi
3
Technology Auditor Staff
Staf Supervisory
3
Supervision Staff
Staf Anti Fraud
3
Anti Fraud Staff
Jumlah
32
Total
Independensi Internal Audit Independence of Internal Audit
Seluruh aktivitas audit yang dilakukan oleh Internal Audit All audit activities carried out by Bank Artha Graha
Bank Artha Graha Internasional selalu berlandaskan pada Internasional's Internal Audit are always based on the
prinsip independensi, tanpa ada unsur intervensi dari pihak principle of independence, without any element of
manapun yang mampu memengaruhi kinerjanya. intervention from any party that can affect its performance.
Metode Audit Audit Method
Internal Audit dalam melaksanakan audit menggunakan Internal Audit in conducting audits uses the risk-based
metode risk based audit dengan menerapkan fokus audit audit method by applying audit focus on activities and
pada kegiatan dan transaksi yang memiliki risiko tinggi. transactions that have high risk.
Tugas dan Tanggung Jawab Duties and Responsibilities
Internal Audit Bank Artha Graha Internasional memiliki tugas Bank Artha Graha Internasional Internal Audit has the
dan tanggung jawab sebagai berikut: following duties and responsibilities:
1. Membantu tugas Direktur Utama dan Dewan 1. Assisting the duties of the President Director and the
Komisaris dalam melakukan pengawasan dengan cara Board of Commissioners in conducting supervision by
menjabarkan secara operasional baik perencanaan, describing operationally both planning, implementing
pelaksanaan maupun pemantauan hasil audit; and monitoring audit results;
2. Membuat analisis dan penilaian di bidang keuangan, 2. Making analysis and judgment in finance, accounting,
akuntansi, operasional, dan kegiatan lain melalui audit; operations, and other activities through audits;
3. Mengidentifikasi segala kemungkinan untuk 3. Identifying any possibilities to improve and increase the
memperbaiki dan meningkatkan efisiensi penggunaan efficiency of the use of resources and funds;
sumber daya dan dana;
4. Memberikan saran perbaikan dan informasi yang 4. Providing suggestions for improvement and objective
objektif tentang kegiatan yang diperiksa pada semua information about the activities examined at all levels of
tingkatan manajemen; dan management; and
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Tata Kelola Perusahaan
Corporate Governance
5. Internal Audit harus memiliki tanggung jawab terhadap 5. Internal Audit must have a responsibility to the
profesi dengan selalu menerapkan prinsip kerja yang profession by always applying the principles of careful,
cermat, seksama dan tegas untuk melayani organisasi thorough and decisive work to serve the Bank Artha
Bank Artha Graha Internasional dengan cara yang Graha Internasional organization in a manner consistent
konsisten dengan berbagai norma audit intern dan Kode with various internal audit norms and the Code of Ethics.
Etik.
Pelaksanaan Tugas Tahun 2023 Implementation of Duties in 2023
Pelaksanaan kegiatan audit Internal Audit Bank diterapkan The Bank's Internal Audit activities are periodically applied
secara berkala pada kantor cabang atau sentra operasi to branch offices or operating centers and Non-Operational
dan Kantor Pusat Non-Operasional (KPNO) adapun target Headquarters (KPNO). In 2023, out of 151 audit targets, 149
pemeriksaan tahun 2023 sebanyak 151 pemeriksaan audits (99%) were successfully achieved.
dengan pencapaian sebanyak 149 pemeriksaan (99%).
Fokus kerja yang ingin dicapai Internal Audit di tahun 2024, The focus of work that Internal Audit wants to achieve in
adalah: 2024, are as follows:
1. Melaksanakan audit terhadap kantor cabang atau 1. Carrying out audits of branch offices or operating
sentra operasi dan Kantor Pusat Non-Operasional centers and Non-Operational Headquarters (KPNO)
(KPNO) sesuai dengan rencana audit dengan fokus in accordance with the audit plan with a focus on
pemeriksaan temuan berisiko tinggi dan temuan examining high-risk findings and recurring findings;
berulang;
2. Meningkatkan standarisasi dan kualitas pemeriksaan; 2. Improving the standardization and quality of audits; and
dan
3. Meningkatkan kompetensi dan profesionalisme auditor. 3. Improving auditor competence and professionalism.
Pengembangan Kompetensi Competency Development
Berikut program pengembangan kompetensi yang diikuti The competency development programs that Internal Audit
Internal Audit sepanjang tahun 2023: participated in throughout 2023 are as follows:
Materi Penyelenggara Waktu Pelaksanaan
No
Material Organizer Date
Pusdiklat
Sosialisasi Business Continuity Management - KPNO 02 Februari 2023
1. Education and Training
Socialization of Business Continuity Management - KPNO February 02, 2023
Center
Sosialisasi Business Continuity Management - KPO & Cabang Pusdiklat
06 Februari 2023
2. Socialization of Business Continuity Management - KPO & Education and Training
February 06, 2023
Branches Center
Pusdiklat
Sharing Perlindungan Konsumen 03 Maret 2023
3. Education and Training
Sharing Session on Consumer Protection March 03, 2023
Center
Refreshment Certified Anti Fraud Manager (CAFM) Asia Anti Fraud 09 Maret 2023
4.
Refreshment of Certified Anti Fraud Manager (CAFM) Manajemen (AAFM) March 09, 2023
Pembekalan & Ujian Sertifikasi Manajemen Risiko Level 1 Eksternal - ASANKA 09-10 Maret 2023
5.
Briefing & Level 1 Risk Management Certification Exam External - ASANKA March 09-10, 2023
Refreshment Sertifikasi Manajemen Risiko (Batch 1) 18 Maret 2023
6. Raharja Duta Solusindo
Refreshment of Risk Management Certification (Batch 1) March 18, 2023
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Strengthening Collaboration to Deliver Solutions
Materi Penyelenggara Waktu Pelaksanaan
No
Material Organizer Date
Pusdiklat
Sharing 3M (Mau, Motivasi, Maju) 10 April 2023
7. Education and Training
Sharing Session on 3M (Desire, Motivation, Going Forward) April 10, 2023
Center
29-30 April 2023 s.d
Pusdiklat
BAGInfinite - Pelatihan Kaderisasi 01 Mei 2023
8. Education and Training
BAGInfinite - Cadre Training April 29-30, 2023 to
Center
May 01, 2023
Pusdiklat
Sosialisasi APU-PPT 25 Mei 2023
9. Education and Training
Socialization of AML-CFT May 25, 2023
Center
Sosialisasi Produk & Layanan BAGI Pusdiklat
26 Mei 2023
10. Socialization of BAG Product & Service Education and Training
May 26, 2023
Center
Refreshment Sertifikasi Manajemen Risiko (Batch 2) Risk Management 14-26 Juni 2023
11.
Refreshment of Risk Management Certification (Batch 2) Guard June 14-26, 2023
Refreshment Sertifikasi Audit Internal Risiko Manajemen 04 Juli 2023
12.
Refreshment of Internal Audit Certification Gagasan July 04, 2023
Pusdiklat
Sosialisasi NIK NPWP 04 Juli /2023
13. Education and Training
Socialization of NIK NPWP July 04, 2023
Center
Sosialisasi Pembatasan Akses Folder Sharing 10.1.80.90
Pusdiklat
(WINSCP) dan Masking Informasi Nasabah 06 Juli 2023
14. Education and Training
Socialization of Folder Sharing Access Restriction 10.1.80.90 July 06, 2023
Center
(WINSCP) and Masking Customer Information
3-15 Juli 2023
Refreshment Sertifikasi Manajemen Risiko (Batch 4) Risiko Manajemen
15. July 3-15, 2023
Refreshment of Risk Management Certification (Batch 4) Gagasan
Webinar: Peluang dan Tantangan Fintech P2P Lending di Era
UU P2SK 21 Juli 2023
16. OJK Institute
Webinar: Opportunities and Challenges of Fintech P2P July 21, 2023
Lending in the Era of P2SK Law
Pusdiklat
Orientasi Karyawan Baru 27 Juli 2023
17. Education and Training
New Employee Orientation July 27, 2023
Center
Diskusi Hukum: Kendala-kendala Legal di Cabang 11 Agustus 2023
18. Oey Hoey Tiong
Legal Discussion: Legal Constraints in Branches August 11, 2023
Pusdiklat
Sosialisasi Active Directory 31 Agustus 2023
19. Education and Training
Socialization of Active Directory August 31, 2023
Center
Pusdiklat
Sosialisasi Waspada Penipuan Gaya Baru 14 September 2023
20. Education and Training
Socialization of New Style of Fraud September 14, 2023
Center
Pelatihan Penyusunan Kertas Kerja Audit Berbasis ISA melalui
Aplikasi Atlas dan Memahami Siklus Audit Berbasis Risiko
04 November 2023
21. Training on Preparation of ISA Based Audit Working Paper Accounting Academy
November 04, 2023
through Atlas Application and Understanding Risk Based
Audit Cycle
Pusdiklat
Sosialisasi Antisipasi Ancaman terhadap Kantor Cabang 08 November 2023
22. Education and Training
Socialization of Anticipated Threats to Branch Offices November 08, 2023
Center
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Tata Kelola Perusahaan
Corporate Governance
Materi Penyelenggara Waktu Pelaksanaan
No
Material Organizer Date
Training Effective Technique for Internal Audit 12 November 2023
23. Ruang Seminar
Training Effective Technique for Internal Audit November 12, 2023
Webinar: Mengenal Lebih Jauh Pengaturan UU P2SK
Dalam Rangka Penguatan Literasi, Inklusi, dan Perlindungan
Konsumen 23 November 2023
24. OJK Institute
Webinar: Getting to Know More about the P2SK Law November 23, 2023
Regulations in the Context of Strengthening Consumer
Literacy, Inclusion and Protection
Pusdiklat 14-15 Desember 2023
Training Sertifikasi Audit Intern Bank
25. Education and Training December 14-15,
Certification Training on Bank's Internal Audit
Center 2023
AKUNTAN PUBLIK
PUBLIC ACCOUNTANT
Bank Artha Graha Internasional menunjuk Kantor Akuntan Bank Artha Graha Internasional appointed a Public
Publik untuk melaksanakan audit atas Laporan Keuangan Accounting Firm to conduct an audit of the Financial
Tahun Buku 2023. Hal tersebut dalam rangka pemenuhan Statements for the Financial Year 2023. This is in order to
terhadap Peraturan Otoritas Jasa Keuangan No. 37/ comply with the Financial Services Authority Regulation
POJK.03/2019 tentang Transparansi dan Publikasi Laporan No. 37/POJK.03/2019 concerning Transparency and
Bank. Auditor Eksternal dituntut untuk mampu memberikan Publication of Bank Reports. External Auditors are required
informasi dan data yang akuntabel, independen, dan to be able to provide accountable, independent, and fair
wajar khususnya atas aspek keuangan, operasional, dan information and data, especially on financial aspects,
kepatuhan terhadap peraturan yang berlaku. operations, and compliance with applicable regulations.
Audit ekstern dilakukan oleh pihak independen yang The external audit is conducted by an independent party
telah memenuhi persyaratan untuk memastikan bahwa that has met the requirements to ensure that the Bank's
pencatatan akuntansi Bank diwajibkan melakukan accounting records are required to report the Bank's risk
pelaporan profil Risiko Bank. Laporan profil risiko tersebut profile. The risk profile report includes an assessment
mencakup penilaian terhadap Risiko Inheren dan penilaian of Inherent Risk and an assessment of the Quality of the
terhadap Kualitas Penerapan Manajemen Risiko Bank, Bank's Risk Management Implementation, which is prepared
yang disusun sesuai dengan ketentuan Pernyataan in accordance with the provisions of the Statement of
Standar Akuntansi dan Keuangan (PSAK) dan laporan yang Accounting and Financial Standards (PSAK) and the reports
disiapkan menyajikan posisi keuangan dan hasil usaha prepared present the financial position and results of
secara wajar serta operasional usaha yang dijalankan Bank operations fairly and the business operations carried out
tidak menyalahi ketentuan Regulasi yang berlaku. by the Bank do not violate the provisions of applicable
regulations.
Penunjukan Kantor Akuntan Publik Bank Artha Graha The appointment of Bank Artha Graha Internasional's Public
Internasional tahun buku 2023 ditetapkan melalui RUPS Accounting Firm for the financial year 2023 was determined
Tahunan berdasarkan rekomendasi dari Dewan Komisaris through the Annual GMS based on recommendations from
dan Komite Audit sesuai Peraturan Otoritas Jasa Keuangan the Board of Commissioners and the Audit Committee
No. 09/POJK.09/2023 yang ditunjuk untuk mengaudit in accordance with the Financial Services Authority
Laporan Keuangan Bank. Regulation No. 09/POJK.09/2023 appointed to audit the
Bank's Financial Statements.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Penunjukan Akuntan Publik Appointment of Public Accounting
Firm
Berdasarkan keputusan RUPS Tahunan yang dilaksanakan Based on the resolution of the Annual GMS held on July 27,
pada tanggal 27 Juli 2023, menyetujui penunjukan kembali 2023, approving the re-appointment of Public Accounting
Kantor Akuntan Publik Kanaka Puradiredja, Suhartono Firm Kanaka Puradiredja, Suhartono to audit the Company's
untuk melakukan audit atas buku-buku Perseroan Tahun books for the Financial Year ending December 31, 2023,
Buku yang berakhir pada tanggal 31 Desember 2023, and determining the amount of honorarium and other
serta menetapkan jumlah honorarium dan persyaratan lain requirements in connection with the appointment of the AP
sehubungan dengan penunjukan AP dan KAP tersebut and KAP by taking into account the recommendations of the
dengan memperhatikan rekomendasi dari Komite Audit. Audit Committee.
Penunjukan tersebut dilakukan secara independen yang The appointment was made independently with no conflict
tidak memiliki benturan kepentingan dengan Bank, untuk of interest with the Bank, to audit the Bank's Financial
mengaudit Laporan Keuangan Bank, dan telah sesuai Statements, and was in accordance with professional
dengan standar profesional, perjanjian kerja, dan ruang standards, work agreements, and audit scope.
lingkup audit.
Hasil penunjukan Kantor Akuntan Publik dan Akuntan Publik The results of the appointment of Public Accounting Firm
dalam 5 (lima) tahun terakhir sebagai berikut: and Public Accountant in the last 5 (five) years are as follows:
Nama Akuntan (Partner
Tahun Kantor Akuntan Publik Penanggung Jawab) Izin KAP
Year Public Accounting Firm Accountant Name (Partner in KAP License
Charge)
STTD.KAP-00034/PM.22/2017
Harris Siregar, SE.,Ak., CA., tanggal 18 Oktober 2017
2023 KAP Kanaka Puradiredja, Suhartono
CPA, ASEAN CPA., BKP STTD.KAP-00034/PM.22/2017
dated October 18, 2017
STTD.KAP-00034/PM.22/2017
Harris Siregar, SE.,Ak., CA., tanggal 18 Oktober 2017
2022 KAP Kanaka Puradiredja, Suhartono
CPA, ASEAN CPA., BKP STTD.KAP-00034/PM.22/2017
dated October 18, 2017
STTD.KAP-00034/PM.22/2017
Harris Siregar, SE.,Ak., CA., tanggal 18 Oktober 2017
2021 KAP Kanaka Puradiredja, Suhartono
CPA STTD.KAP-00034/PM.22/2017
dated October 18, 2017
STTD.KAP-00034/PM.22/2017
Barugamuri Dachi, M. Ak., CA., tanggal 18 Oktober 2017
2020 KAP Kanaka Puradiredja, Suhartono
CPA STTD.KAP-00034/PM.22/2017
dated October 18, 2017
STTD.KAP-00034/PM.22/2017
Florus Daeli, SE., Ak., MM.,
tanggal 18 Oktober 2017
2019 KAP Kanaka Puradiredja, Suhartono CPA., CA., CRA., CLI., CTA.,
STTD.KAP-00034/PM.22/2017
ASEAN CPA.
dated October 18, 2017
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Tata Kelola Perusahaan
Corporate Governance
Jasa lain dan Biaya yang Diberikan Other Services and Fees Provided
Kantor Akuntan Publik dan Akuntan by Public Accounting Firm and Public
Publik Accountant
Kantor Akuntan Publik dan Akuntan Publik tidak memberikan The Public Accounting Firm and Public Accountant did not
jasa lain selain audit laporan keuangan tahunan pada tahun provide other services other than the audit of the annual
buku berakhir. financial statements in the financial year ended.
Koordinasi Auditor Eksternal dan External Auditor and Audit Committee
Komite Audit Coordination
Penunjukan Kantor Akuntan Publik Independen Bank Artha The appointment of Bank Artha Graha Internasional's
Graha Internasional telah sesuai dengan prosedur yang Independent Public Accounting Firm is in accordance with
diatur oleh regulator yang disahkan dalam RUPS Tahunan the procedures regulated by the regulators and authorized
berdasarkan rekomendasi dari Komite Audit. Komite Audit in the Annual GMS based on the recommendation of the
senantiasa memberikan saran, rekomendasi, dan pendapat Audit Committee. The Audit Committee always provides
yang bersifat independen terkait permasalahan yang independent advice, recommendations and opinions
dihadapi. Selain itu, hasil pendampingan dan pengawasan related to the problems encountered. In addition, the results
secara intensif yang dilakukan akan dilaporkan kepada of intensive assistance and supervision carried out will be
Direksi Bank. reported to the Bank's Board of Directors.
FUNGSI KEPATUHAN
COMPLIANCE FUNCTION
Bank telah membentuk Satuan Kerja Kepatuhan/Divisi The Bank has established a Compliance Working Unit /
Kepatuhan sebagai unit independen yang membantu Compliance Division as an independent unit that assists
pelaksanaan tugas dari Direktur yang membawahkan the implementation of the duties of the Director in charge
Fungsi Kepatuhan dan bertanggungjawab langsung of the Compliance Function and is directly responsible
kepada Direktur yang membawahkan Fungsi Kepatuhan. to the Director in charge of the Compliance Function.
Satuan Kerja Kepatuhan Bank dipimpin oleh Kepala Divisi The Bank's Compliance Working Unit is led by a Division
yang telah memenuhi kriteria sebagai Kepala Satuan Kerja Head who has met the criteria as the Head of Compliance
Kepatuhan sebagaimana yang diatur dalam Peraturan Working Unit as stipulated in the Financial Services
Otoritas Jasa Keuangan No. 46/POJK.03/2017 tanggal Authority Regulation No. 46/POJK.03/2017 dated July 12,
12 Juli 2017 tentang Pelaksanaan Fungsi Kepatuhan Bank 2017 concerning Implementation of Compliance Function of
Umum. Dalam melaksanakan fungsi kepatuhan, Direktur Commercial Banks. In carrying out the compliance function,
Kepatuhan beserta Divisi Kepatuhan wajib memegang the Compliance Director and the Compliance Division must
teguh independensi dalam memberikan pendapat tanpa uphold independence in providing opinions without favoring
memihak kepada kepentingan pihak lain, menjunjung tinggi the interests of other parties, upholding integrity and not
integritas serta tidak menggunakan informasi yang diperoleh using information obtained for personal / group interests
untuk kepentingan pribadi/golongan di luar kepentingan outside the interests of the Bank. Officers and staff in the
Bank. Pejabat dan staf di satuan kerja kepatuhan dilarang compliance work unit are prohibited from being placed in
ditempatkan pada posisi menghadapi conflict of interest a position to face conflicts of interest in carrying out the
dalam melaksanakan tanggung jawab Fungsi Kepatuhan. responsibilities of the Compliance Function. Limits are
Limit ditentukan secara jelas sesuai persetujuan Komite clearly defined in accordance with the approval of the Risk
Manajemen Risiko. Management Committee.
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Memperkuat Kolaborasi Menghadirkan Solusi
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Dasar Hukum Legal Basis
Cakupan Fungsi Kepatuhan Bank Artha Graha Internasional The scope of the Compliance Function of Bank Artha Graha
dalam menjalankan tugas dan tanggung jawabnya Internasional in carrying out its duties and responsibilities is
berpedoman pada Peraturan Otoritas Jasa Keuangan No. guided by the Financial Services Authority Regulation No.
46/POJK.03/2017 tentang Pelaksanaan Fungsi Kepatuhan 46/POJK.03/2017 concerning the Implementation of the
Bank Umum. Compliance Function of Commercial Banks.
Pedoman dan Tata Tertib Kerja Fungsi Compliance Function Guidelines
Kepatuhan
Pedoman terkait tata kerja fungsi Kepatuhan Bank Guidelines related to the work procedures of the Bank's
tertuang dalam Pedoman Tata Kerja Direktorat Compliance Compliance function are contained in the Compliance
No. 10100.05.0 tanggal 28 Februari 2023 tentang Pedoman Directorate Work Procedure Guidelines No. 10100.05.0
Tata Kerja Sub Direktorat Compliance dan APU PPT. dated February 28, 2023 concerning Work Procedure
Guidelines for the Sub-Directorate of Compliance and AML
CFT.
Profil Kepala Satuan Kerja Kepatuhan Profile of Compliance Working Unit
Head
Profil Ponttie Prasnanugraha Perkasa sebagai Deputy The profile of Ponttie Prasnanugraha Perkasa as the Bank's
Director Compliance Bank dapat dilihat pada profil Pejabat Deputy Director Compliance is available in the Executive
Eksekutif dalam Laporan Tahunan ini. Officer profile in this Annual Report.
Strategi Fungsi Kepatuhan Compliance Function Strategy
1. Meningkatkan prinsip kehati-hatian (prudential 1. Improving prudential principles and compliance
principles) dan prinsip kepatuhan (compliance principles) principles in the development of business activities and
dalam pengembangan kegiatan usaha dan operasional operations through digital banking services and other
melalui layanan perbankan digital (digital banking) dan services properly and correctly in accordance with
layanan lainnya dengan baik dan benar sesuai ketentuan applicable regulations;
berlaku;
2. Mematuhi seluruh peraturan perbankan yang berlaku, 2. Complying with all applicable banking regulations,
dalam meminimalkan risiko kepatuhan yang berkaitan in minimizing compliance risks related to the Bank's
dengan kegiatan usaha dan operasional Bank khususnya business activities and operations, especially digital
layanan perbankan digital (digital banking); dan banking services; and
3. Kepatuhan merupakan tanggung jawab seluruh 3. Compliance is the responsibility of all employees of
karyawan unit kerja pada Bank, sehingga setiap jenjang/ work units in the Bank, so that each level of organization
tingkatan organisasi pada seluruh kegiatan usaha Bank in all business activities of the Bank has its own
memiliki tanggung jawab masing-masing terhadap responsibility for the creation of a compliance culture,
terciptanya budaya kepatuhan (compliance culture), while the Compliance Working Unit as a supporting unit
sedangkan Satuan Kerja Kepatuhan sebagai supporting and strategic business partner carries out the Bank's
unit dan strategic business partner melaksanakan fungsi compliance function in supporting the compliance
kepatuhan Bank dalam mendukung budaya kepatuhan culture to manage compliance risk properly by
untuk mengelola risiko kepatuhan dengan baik dengan conducting reminders.
melakukan reminder kembali.
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab dari Fungsi Kepatuhan Bank The duties and responsibilities of the Compliance Function
Artha Graha Internasional di antaranya: of Bank Artha Graha Internasional include:
1. Merumuskan strategi dalam mendorong terciptanya 1. Formulating strategies to encourage the creation of a
budaya kepatuhan, dengan melakukan langkah-langkah culture of compliance, by taking steps to support the
untuk mendukung terciptanya budaya kepatuhan creation of a culture of compliance in all bank business
pada seluruh aktivitas usaha bank pada setiap jenjang activities at every level of the organization;
organisasi;
2. Memastikan bahwa seluruh kebijakan, ketentuan, 2. Ensuring that all policies, provisions, systems and
sistem dan prosedur serta kegiatan usaha bank sesuai procedures as well as the Bank's business activities are
ketentuan Otoritas atau regulator serta perundang- in accordance with the provisions of the Authority or
undangan yang berlaku, dengan melakukan penilaian regulator as well as applicable laws, by assessing and
dan evaluasi efektivitas, kecukupan dan kesesuaian evaluating the effectiveness, adequacy and suitability of
kebijakan ketentuan, sistem dan prosedur yang dimiliki the Bank's policies, provisions, systems and procedures;
Bank;
3. Melakukan tindakan pencegahan agar kebijakan atau 3. Taking precautions so that policies or decisions taken by
keputusan yang diambil Direksi tidak menyimpang dari the Board of Directors do not deviate from the applicable
ketentuan berlaku, dengan melakukan review atau provisions, by conducting a review or compliance study
kajian kepatuhan terhadap aktivitas/produk yang akan of activities/products to be issued;
diterbitkan;
4. Melakukan analisis secara rutin dan memberi masukan 4. Conducting regular analysis and providing feedback on
terhadap regulasi baru yang berdampak signifikan new regulations that have a significant impact on Bank
terhadap Bank Artha Graha Internasional kepada Artha Graha Internasional to the management and its
manajemen dan tindak lanjutnya; follow-up;
5. Memastikan terkait kesiapan atas pengembangan, 5. Ensuring readiness for the development, change of
perubahan status dan penutupan jaringan kantor; status and closure of the office network;
6. Memantau terhadap pemenuhan rasio kepatuhan dalam 6. Monitoring the fulfillment of compliance ratios in the
rangka prinsip kehati-hatian Bank; framework of the Bank's prudential principles;
7. Melakukan pengawasan kegiatan penyelesaian 7. Supervising customer complaint resolution activities;
pengaduan nasabah;
8. Melakukan monitoring dan reminder terhadap 8. Monitoring and reminding the submission of all
penyampaian seluruh kepatuhan pelaporan kepada compliance reporting to Bank Indonesia or the Financial
Bank Indonesia atau Otoritas Jasa Keuangan yang Services Authority carried out by related work units, in
dilaksanakan oleh unit kerja terkait, sesuai dengan accordance with the specified time; and
waktu yang ditetapkan; dan
9. Memastikan kepatuhan Bank terhadap komitmen yang 9. Ensuring the Bank's compliance with the commitments
telah disepakati oleh Bank dengan Otoritas pengawasan agreed by the Bank with the authorized supervisory
yang berwenang. authorities.
Pelaksanaan Program Kerja Fungsi Implementation of Compliance
Kepatuhan Function Work Programs
1. Pemantauan terhadap pencapaian RBB sebagai wujud 1. Monitoring RBB achievements as a form of
terlaksananya komitmen pencapaian sesuai dengan implementation of achievement commitments in
strategi yang ditetapkan dalam RBB; accordance with the strategies set out in the RBB;
2. Penyusunan kebijakan, ketentuan, sistem, dan prosedur 2. Preparing internal policies, provisions, systems and
internal serta kegiatan usaha yang dilakukan oleh bank procedures as well as business activities the Bank in
telah sesuai dengan ketentuan Bank Indonesia, Otoritas accordance with the provisions of Bank Indonesia, the
Jasa Keuangan dan peraturan perundang-undangan Financial Services Authority and applicable laws and
yang berlaku; regulations;
3. Mengelola risiko kepatuhan dalam pelaksanaan 3. Managing compliance risk in the implementation of
praktek tata kelola bank yang sehat dalam memantau sound bank governance practices in monitoring the
pelaksanaan perkreditan maupun operasional untuk implementation of credit and operations to minimize the
menekan risiko kerugian yang terjadi akibat adanya risk of losses incurred due to the existence of the Bank's
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
pelaksanaan yang tidak sesuai prosedur berlaku; compliance risk;
4. Pemantauan terhadap pemenuhan komitmen Bank 4. Monitoring the fulfillment of the Bank's commitments
kepada Otoritas Jasa Keuangan, Bank Indonesia to the Financial Services Authority, Bank Indonesia and
maupun Otoritas lain yang berwenang; dan other authorized authorities; and
5. Memberikan pemahaman kepada seluruh karyawan 5. Providing understanding to all employees on the
atas pelaksanaan program APU-PPT dalam mengenal implementation of AML-CFT program in Know Your
profil nasabah (know your customer) untuk mencegah Customer (KYC) profile to prevent misuse of account
penyalahgunaan atas pembukaan rekening untuk opening for fraud by customers.
tindakan penipuan oleh nasabah.
PROGRAM APU, PPT & PPPSPM
AML, CFT & PPPSPM PROGRAM
Penerapan Program Anti Pencucian Uang (APU), The Anti-Money Laundering (AML), Counter Financing of
Pencegahan Pendanaan Terorisme (PPT) dan Pencegahan Terrorism (CFT) and Prevention of Financing of Proliferation
Pendaaan Proliferasi Senjata Pemusnah Massal (PPPSPM) of Weapons of Mass Destruction (PPPSPM) Program
merupakan program yang wajib diterapkan oleh Bank is a program that must be implemented by the Bank
dalam melakukan hubungan usaha dengan calon nasabah in conducting business relationships with prospective
dan pengguna jasa Bank. Secara operasional dalam customers and users of Bank services. In its implementation
penerapannya di Bank, Penerapan Program APU, PPT & at the Bank, the AML, CFT & PPPSPM Program has been
PPPSPM telah diatur dalam Kebijakan, Standar Prosedur regulated in the AML, CFT & PPPSPM Policy, Standard
maupun Petunjuk Teknis APU, PPT & PPPSPM. Procedures and Technical Guidelines.
Tujuan penerapan program adalah untuk mencegah dan The purpose of implementing the program is to prevent and
melindungi Bank agar tidak digunakan sebagai sarana protect the Bank from being used as a means of money
kejahatan pencucian uang (Money Laundering) dan laundering crimes and the funding of terrorism including
pendanaan terorisme termasuk pendanaan proliferasi the funding of proliferation of weapons of mass destruction
senjata pemusnah massal yang dilakukan secara langsung carried out directly or indirectly by criminals.
maupun tidak langsung oleh para pelaku kejahatan.
Dasar Hukum Legal Basis
Pembentukan unit kerja APU PPT Bank dilakukan dengan The establishment of the Bank's AML CFT work unit is
berpedoman kepada: carried out by referring to:
1. Peraturan Otoritas Jasa Keuangan Nomor 8 Tahun 2023 1. Financial Services Authority Regulation No. 8 of 2023
tanggal 14 Juni 2023 tentang Penerapan Program Anti dated June 14, 2023 on the Implementation of Anti-
Pencucian Uang, Pencegahan Pendanaan Terorisme, Money Laundering Program, Prevention of Financing of
dan Pencegahan Pendanaan Proliferasi Senjata Terrorism, and Prevention of Financing of Proliferation of
Pemusnah Massal Di Sektor Jasa Keuangan; dan Weapons of Mass Destruction in the Financial Services
Sector; and
2. Surat Edaran Otoritas Jasa Keuangan No. 32/ 2. Circular Letter of the Financial Services Authority No.
SEOJK.03/2017 tentang Penerapan Program Anti 32/SEOJK.03/2017 on the Implementation of Anti-
Pencucian Uang dan Pencegahan Pendanaan Terorisme Money Laundering and Countering the Financing of
di Sektor Perbankan. Terrorism Programs in the Banking Sector.
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Tata Kelola Perusahaan
Corporate Governance
PEDOMAN APU, PPT & PPPSPM AML, CFT & PPPSPM GUIDELINE
Penyusunan pedoman APU, PPT & PPPSPM tertuang dalam The preparation of AML, CFT & PPPSPM guidelines is
Surat Edaran Operasi No. 138.10.0 tanggal 15 November contained in Operational Circular No. 138.10.0 dated 15
2023 tentang Anti Pencucian Uang, Pencegahan Pendanaan November 2023 concerning Anti-Money Laundering,
Terorisme, dan Pencegahan Pendanaan Proliferasi Senjata Prevention of Terrorism Financing, and Prevention of Funding
Pemusnah Massal (APU, PPT & PPPSPM). for the Proliferation of Weapons of Mass Destruction (AML,
CFT & PPPSPM).
Penerapan APU, PPT & PPPSPM AML, CFT & PPPSPM Implementation
Pelaksanaan APU, PPT & PPPSPM Bank Artha Graha The implementation of AML, CFT & PPPSPM of Bank Artha
Internasional mengacu pada 5 (lima) pilar yaitu: Graha Internasional refers to 5 (five) pillars, namely:
1. Pengawasan Aktif Dewan Komisaris dan Direksi 1. Active Supervision of the Board of Commissioners and
Directors
Fungsi pelaksanaan, pengawasan, serta penerapan The function of implementation, supervision, and
APU, PPT & PPPSPM telah dilakukan oleh pengurus implementation of AML, CFT & PPPSPM has been carried
dengan memberikan rekomendasi terhadap Laporan out by the management by providing recommendations
Triwulan yang disampaikan oleh Unit Kerja APU PPT. on the Quarterly Report submitted by the AML, CFT
Work Unit.
2. Kebijakan dan Prosedur 2. Policies and Procedures
Penerapan program APU, PPT & PPPSPM tertuang The implementation of the AML, CFT & PPPSPM
dalam Surat Edaran Operasi No. 138.10.0 tanggal program is stipulated in Operations Circular No. 138.10.0
15 November 2023 tentang Anti Pencucian Uang, dated November 15, 2023 concerning Anti-Money
Pencegahan Pendanaan Terorisme, dan Pencegahan Laundering and Prevention of Financing of Terrorism,
Pendanaan Proliferasi Senjata Pemusnah Massal the implementation of which continues to be carried out
(APU, PPT & PPPSPM) yang pelaksanaannya terus in stages, consistently, and continuously. Examinations
dilaksanakan secara bertahap, konsisten, serta are carried out routinely by the AML CFT Work Unit at:
berkesinambungan. Pemeriksaan dilaksanakan secara
rutin oleh Unit Kerja APU PPT pada:
a. Penomoran Customer Identification File (CIF) a. Customer Identification File (CIF) numbering with
nasabah dengan menganut single CIF; single CIF;
b. Kelengkapan data nasabah baru pada system core b. Completeness of new customer data in the core
banking dan pembaruan data nasabah; banking system and customer data updates;
c. Pengawasan dan monitoring terhadap transaksi c. Supervision and monitoring of customer financial
keuangan nasabah untuk mendeteksi transaksi transactions to detect suspicious financial
keuangan mencurigakan; dan transactions; and
d. Pengawasan dan monitoring nasabah berisiko tinggi d. Supervision and monitoring of high risk customers.
(high risk customer).
3. Pengendalian Internal 3. Internal Control
Pemeriksaan rutin dilaksanakan oleh Internal Audit guna Routine checks are carried out by Internal Audit to see
melihat efektivitas pelaksanaan program APU PPT pada the effectiveness of the implementation of the AML
kantor cabang dan kantor pusat. Hasil pemeriksaan CFT program at branch offices and head office. The
disampaikan dalam bentuk Laporan Hasil Pemeriksaan, examination results are submitted in the form of an Audit
dimana setiap temuan akan ditindaklanjuti oleh Unit Report, where each finding will be followed up by the
Kerja APU PPT, unit kerja terkait di Kantor Pusat dan AML CFT Work Unit, related work units at the Head
kantor cabang terkait. Office and related branch offices.
4. Sistem Informasi Manajemen 4. Management Information System
Bank senantiasa mengembangkan sistem informasi The Bank continues to develop information systems
yang dapat mengidentifikasi, menganalisa, memantau, that can identify, analyze, monitor, and provide
dan menyediakan laporan secara efektif dan efisien. reports effectively and efficiently. The management
Sistem informasi manajemen tersebut mengidentifikasi information system identifies customer characteristics
karakteristik nasabah dan pola transaksi yang dilakukan and transaction patterns to be adjusted to internal and
untuk kemudian disesuaikan dengan kebutuhan internal external needs. Currently, the Bank has a new system
maupun eksternal. Saat ini Bank sudah mempunyai called the AML CFT application which was implemented
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
sistem baru yang disebut aplikasi APU PPT yang telah in early February 2021.
diimplementasikan pada awal bulan Februari 2021.
5. Human Capital dan Pelatihan 5. Human Capital and Training
Pelatihan APU, PPT & PPPSPM terus dilakukan secara AML, CFT & PPPSPM training is continuously conducted
berkesinambungan untuk semua karyawan. Sedangkan for all employees. As for employees who deal directly
untuk karyawan yang berhadapan langsung dengan with customers and implementing employees who are
nasabah dan karyawan pelaksana yang terkait langsung directly related to the implementation of Anti-Money
dengan pelaksanaan penerapan Anti Pencucian Uang Laundering and Countering the Financing of Terrorism,
dan Pencegahan Pendanaan Terorisme, pelatihan rutin routine training is carried out in the form of refreshment.
dilakukan dalam bentuk refreshment.
Program Kerja APU PPT Tahun 2023 AML CFT Work Program in 2023
1. Menyampaikan laporan terkait APU-PPT (LTKT – 1. Submitted reports related to AML-CFT (LTKT - Cash
Laporan Transaksi Keuangan Tunai, LTKM – Laporan Financial Transaction Report, LTKM - Suspicious
Transaksi Keuangan Mencurigakan, LTKL – Laporan Financial Transaction Report, LTKL - Fund Transaction
Transaksi Dana dari dan ke Luar Negeri) dan Laporan Report from and to Overseas) and Sipesat Report to
Sipesat kepada PPATK; PPATK;
2. Penilaian risiko TPPU-TPPT berdasarkan Risk Based 2. Conducted Risk assessment of ML-TPPT based on Risk
Approach (RBA); Based Approach (RBA);
3. Pengkinian data nasabah; dan 3. Updated customer data; and
4. Sosialisasi APU, PPT & PPPSPM kepada seluruh 4. Conducted Socialization of AML, CFT & PPPSPM to all
karyawan secara berkelanjutan. employees on an ongoing basis.
Pengembangan Kompetensi Terkait Competency Development Related
APU PPT to AML CFT
PPATK : PPATK:
1. Rapat Koordinasi Tahun 2023; 1. Coordination Meeting in 2023;
2. Pelatihan Identifikasi Transaksi Keuangan Mencurigakan 2. Training on Identification of Suspicious Financial
bagi perbankan; Transaction for banks;
3. Rapat Koordinasi Terkait Rencana Implementasi Aplikasi 3. Coordination Meeting on the Implementation Plan of
GoAML Versi 5.2; GoAML Application Version 5.2;
4. Seminar 21 Tahun Rezim APU PPT - Peran Strategis 4. Seminar on 21 Years of AML CFT Regime - Strategic
Profesi Analis Transaksi Keuangan Dalam Mengungkap Role of Financial Transaction Analyst Profession in
Kejahatan Keuangan Berisiko Tinggi; Uncovering High Risk Financial Crimes;
5. Pertemuan Koordinasi Anggota Tim Kerja Analisis 5. Coordination Meeting of Collaborative Analysis Working
Kolaboratif Terkait Pemilihan Umum dan Pemilihan Team Members Related to General Election and Regional
Kepala Daerah; Head Election;
6. Seminar Oversight And Asset Recovery On Green 6. Seminar on Oversight And Asset Recovery On Green
Financial Crimes And Transnational Laundering On Financial Crimes And Transnational Laundering On
High-Risk Predicate Crimes In Indonesia; High-Risk Predicate Crimes In Indonesia;
7. Rapat PPATK Dengan Anggota Tim Kerja Analisis 7. PPATK Meeting With Members of the Collaborative
Kolaboratif Pemilu dan Pilkada Tahun 2024; Analysis Working Team on General Elections and
Regional Head Elections in 2024;
8. Pertemuan Koordinasi PPATK; 8. PPATK Coordination Meeting;
9. Peluncuran Penilaian FIR on ML/TF Tahun 2023; 9. Launching of FIR on ML/TF Assessment in 2023;
10. Kick Off Lapangan dan Pelaksanaan Survei Indeks 10. Field Kick Off and Implementation of Index Survey
Efektivitas Kinerja PPATK dalam Upaya Pencegahan Effectiveness of PPATK's Performance in the Prevention
dan Pemberantasan Tindak Pidana Pencucian Uang and Eradication of Money Laundering Crime (ML) and
(TPPU) dan Tindak Pidana Pendanaan Terorisme (TPPT) Financing of Terrorism (TPPT) in 2023;
Tahun 2023;
11. Pertemuan Koordinasi Tim Kerja CAT; 11 CAT Working Team Coordination Meeting;
12. Pertemuan Koordinasi PPATK; 12. PPATK Coordination Meeting;
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13. Bimbingan Teknis (Training of Trainer) Penerapan 13. Technical Guidance (Training of Trainers) on the
Program APU, PPT & PPPSPM Bagi Bank; dan Implementation of AML, CFT & PPPSPM Programs for
Banks; and
14. Diseminasi FIR on ML/TF Tahun 2023. 14. Dissemination of FIR on ML/TF in 2023.
OJK : OJK:
1. Sosialisasi Aplikasi Pelaporan Online OJK (APOLO) 1. Socialization of OJK Online Reporting Application
Modul Profesi Keuangan AP/KAP; (APOLO) AP/KAP Financial Profession Module;
2. Perlindungan Konsumen dan Masyarakat Di Sektor 2. Consumer and Community Protection in the Financial
Jasa Keuangan; Services Sector;
3. Program Mentoring Berbasis Risiko Tindak Pidana 3. Risk-based Mentoring Program for Money Laundering
Pencucian Uang dan Pendanaan Terorisme Pada and Terrorism Financing in Corporations in 2023;
Korporasi Tahun 2023;
4. Webinar: Role Of Financial Service Sector On Countering 4. Webinar: Role Of Financial Service Sector On Countering
The Financing Of Terrorism Regime; The Financing Of Terrorism Regime;
5. Webinar: Membangun Keyakinan Nasabah Aset Digital 5. Webinar: Building Confidence of Digital Asset Customers
dari Risiko Siber; from Cyber Risk;
6. Webinar Sosialisasi POJK Nomor 8 Tahun 2023 tentang 6. Webinar: Socialization of POJK Number 8 of 2023
Penerapan Program APU, PPT dan PPPSPM di Sektor concerning the Implementation of AML, CFT & PPPSPM
Jasa Keuangan; Programs in the Financial Services Sector;
7. Sosialisasi Program APU, PPT & PPPSPM dan 7. Socialization of AML, CFT & PPPSPM Program and
Pengembangan SIGAP; SIGAP Development;
8. Webinar Sosialisasi Penyusunan Penilaian Risiko 8. Socialization Webinar on the Preparation of Sectoral
Sektoral (Sectoral Risk Assessment) TPPU/TPPT/ Risk Assessment of ML/TF/CPM in the Financial
PPSPM di Sektor Jasa Keuangan Tahun 2023; dan Services Sector in 2023; and
9. Sosialisasi Aplikasi Pelaporan Online Otoritas Jasa 9. Socialization of the Financial Services Authority Online
Keuangan (APOLO). Reporting Application (APOLO).
LPPI : LPPI:
1. Pengawasan Market Conduct dan Perlindungan 1. Supervision of Market Conduct and Consumer
Konsumen di Sektor Jasa Keuangan Pasca Penerbitan Protection in the Financial Services Sector After the
POJK No. 6/POJK.07/2022 dan UU P2SK. Issuance of POJK No. 6/POJK.07/2022 and P2SK Law.
AATKI : AATKI :
1. Seminar Fundamental Analysis: Ethics and Suspicious 1. Fundamental Analysis Seminar: Ethics and Suspicious
Background. Background.
SISTEM PENGENDALIAN INTERNAL
INTERNAL CONTROL SYSTEM
Sistem pengendalian internal merupakan suatu mekanisme The internal control system is a supervisory process
proses pengawasan yang ditetapkan oleh Bank secara mechanism established by the Bank on an ongoing basis
berkesinambungan dan dirancang untuk dapat memberikan and is designed to provide appropriate assurance in
keyakinan yang sesuai dengan pencapaian seperti: achieving such objectives:
1. Pengendalian kegiatan operasional yang efektif dan 1. Effective and efficient control of operational activities;
efisien;
2. Pengendalian keuangan dan keandalan laporan 2. Financial control and reliability of financial statements;
keuangan;
3. Ketaatan dan kepatuhan terhadap hukum dan peraturan 3. Adherence and compliance with applicable laws and
perundang-undangan yang berlaku; dan regulations; and
4. Penjagaan terhadap aset. 4. Safeguarding of assets.
Dengan penerapan sistem pengendalian internal, Bank By implementing an internal control system, the Bank strives
berusaha untuk mengelola risiko-risiko ke tingkat yang to manage risks to a tolerable level.
dapat ditoleransi.
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Dasar Hukum Legal Basis
1. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 1. Financial Services Authority Regulation No. 18/
tanggal 16 Maret 2016 tentang Penerapan Manajemen POJK.03/2016 dated March 16, 2016 on the
Risiko Bagi Bank Umum; Implementation of Risk Management for Commercial
Banks;
2. Surat Edaran Otoritas Jasa Keuangan No. 34/ 2. Circular Letter of the Financial Services Authority No.
SEOJK.03/2016 tanggal 1 September 2016 tentang 34/SEOJK.03/2016 dated September 1, 2016 on the
Penerapan Manajemen Risiko bagi Bank Umum; dan Implementation of Risk Management for Commercial
Banks; and
3. Surat Edaran Otoritas Jasa Keuangan No. 35/ 3. Circular Letter of the Financial Services Authority No.
SEOJK.03/2017 tentang Pedoman Standar Sistem 35 SEOJK.03/2017 concerning Guidelines for Internal
Pengendalian Intern bagi Bank Umum. Control System Standards for Commercial Banks.
Kesesuaian Dengan (COSO – Conformance with (COSO - Internal
Internal Control Framework) Control Framework)
Bank Artha Graha Internasional menerapkan sistem Bank Artha Graha Internasional implements an internal
pengendalian internal yang terdiri atas dua aspek penting control system that consists of two important aspects,
yaitu pengendalian operasional dan pengendalian keuangan. namely operational control and financial control.
Pengendalian internal atas operasional dan Pelaporan Internal control over the Bank's operations and financial
Keuangan Bank dijalankan berdasarkan acuan internasional reporting is based on the international reference of COSO
COSO - Internal Control Integrated Framework yang meliputi - Internal Control Integrated Framework which includes 5
5 (lima) komponen pengendalian yaitu: (five) control components, namely:
1. Lingkungan Pengendalian; 1. Control Environment;
2. Penilaian Risiko; 2. Risk Assessment;
3. Aktivitas Pengendalian; 3. Control Activities;
4. Informasi dan Komunikasi; dan 4. Information and Communication; and
5. Kegiatan Pemantauan. 5. Monitoring Activities.
Sistem Pengendalian Internal yang Comprehensive Internal Control
Menyeluruh System
Sistem Pengendalian Internal yang efektif dan efisien yang An effective and efficient Internal Control System is the
menjadi tanggung jawab keseluruhan unit kerja operasional responsibility of all operational and supporting work units.
maupun unit kerja pendukung. Pengendalian internal ini This internal control is carried out in every front end control
dilakukan dalam setiap aktivitas front end control dan harus activity and must comply with the separation of functions
mematuhi prinsip pemisalah fungsi (four eyes principle). principle (four eyes principle). The following functions carry
Berikut fungsi yang menjalankan pengawasan dalam out supervision in internal control:
pengendalian internal:
1. Sub Direktorat Control untuk pengawasan kepatuhan 1. Sub Directorate Control to supervise compliance with
terhadap ketentuan internal Bank melalui pemeriksaan the Bank's internal regulations through periodic and
operasional secara periodik dan harian dengan daily operational checks with the implementation of
penerapan back end control; back end control;
2. Direktorat Compliance untuk pengawasan kepatuhan 2. Compliance Directorate to supervise compliance with
terhadap penerapan ketentuan eksternal yang berlaku the application of applicable external regulations to
untuk mencegah terjadinya penyimpangan yang prevent irregularities committed by management in
dilakukan oleh manajemen dalam penetapan kebijakan determining policies related to prudential principles;
berkaitan dengan prinsip kehati-hatian;
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3. Direktorat Risk Management melaksanakan kaji ulang 3. The Risk Management Directorate carries out a phased
secara bertahap dengan menetapkan: review by establishing:
a. Kecukupan kerangka manajemen risiko; a. Adequacy of the risk management framework;
b. Keakuratan metodologi penilaian risiko; dan b. The accuracy of the risk assessment methodology; and
c. Kecukupan sistem informasi manajemen risiko. c. Adequacy of risk management information system.
4. Internal Audit: 4. Internal Audit:
a. Melakukan kaji ulang penerapan manajemen risiko a. Conducts periodic reviews of risk management
secara berkala; dan implementation; and
b. Melakukan pemeriksaan sampling secara periodik b. Conducts sampling checks periodically and on a risk
dan berdasarkan basis risiko. basis.
Tinjauan Hasil Evaluasi Sistem Review of Internal Control System
Pengendalian Internal Evaluation Results
Bank Artha Graha Internasional melakukan evaluasi Bank Artha Graha Internasional evaluates the effectiveness
terhadap efektivitas sistem pengendalian internal dengan of the internal control system by prioritizing the monitoring of
memprioritaskan pemantauan risiko utama, termasuk key risks, including periodic evaluations, both by operational
evaluasi secara berkala, baik oleh satuan-satuan work units and Internal Audit, Control, Risk Management,
kerja operasional maupun Internal Audit, Control, Risk and Compliance. Furthermore, the evaluation results are
Management, dan Compliance. Selanjutnya, hasil evaluasi communicated with the Board of Directors and reported to
dikomunikasikan dengan Direksi dan dilaporkan kepada the Board of Commissioners through the Audit Committee
Dewan Komisaris melalui Komite Audit agar diperoleh in order to obtain recommendations for improvement in
rekomendasi perbaikan guna mencapai peningkatan yang order to achieve continuous improvement of each line of
berkelanjutan dari setiap lini usaha Bank. business of the Bank.
Tinjauan Efektivitas Pengendalian Review of Internal Control
Internal Effectiveness
Bank telah melakukan evaluasi terhadap efektifitas sistem The Bank has evaluated the effectiveness of the internal
pengendalian internal atas Laporan Keuangan Audited control system over the Audited Financial Statements for
periode 31 Desember 2023. Berdasarkan evaluasi yang the period of December 31, 2023. Based on the evaluation,
dilakukan, dengan Komisaris dan Direksi menyimpulkan the Board of Commissioners and Board of Directors
bahwa hingga 31 Desember 2023, sistem Pengendalian concluded that until December 31, 2023, the Company's
Internal Perseroan atas Laporan Keuangan telah berjalan Internal Control system over the Financial Statements had
dengan efektif. been running effectively.
Pernyataan Direksi dan/atau Statement of Board of Directors and/
Dewan Komisaris Atas Kecukupan or Board of Commissioners on the
Sistem Pengendalian Internal Adequacy of Internal Control System
Direksi berpandangan bahwa penerapan sistem The Board of Directors is of the view that the internal control
pengendalian intern sudah berjalan dengan baik. Dalam system has been implemented successfully. In monitoring
pengawasan terhadap penerapan sistem pengendalian the implementation of the internal control system, the Board
internal, Direksi dibantu oleh Internal Audit Unit yang of Directors is assisted by the Internal Audit Unit, which is a
merupakan Satuan Kerja dalam organisasi Bank. Dalam working unit within the Bank's organization. In performing its
menjalankan tugasnya, Internal Audit berkomunikasi duties, Internal Audit communicates directly with the Board
langsung dengan Dewan Komisaris melalui Komite Audit of Commissioners through the Audit Committee to inform
untuk menginformasikan berbagai hal yang berhubungan various matters related to Internal Audit activities.
dengan Aktivitas Internal Audit.
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PERKARA HUKUM
Legal Cases
Jumlah
Permasalahan Hukum Total
Legal Cases Perdata Pidana PKPU/Pailit
Civil Criminal PKPU/Bankruptcy
Telah Selesai
10 2 3
Resolved
Dalam proses Penyelesaian
39 33 6
In the Settlement Process
Jumlah
Total 49 35 9
PERDATA
CIVIL CASE
Penggugat : PT Abadi Guna Papan Plaintiff : PT Abadi Guna Papan
Para Pihak
Tergugat : PT Bank Artha Graha Defendant : PT Bank Artha Graha
Parties
Internasional Tbk Internasional Tbk
Pokok Perkara Perbuatan Melawan Hukum
Subject Matter Wrongful Act
Status Perkara Gugatan Dicabut
Case Status Lawsuit Withdrawn
Pengaruh Terhadap
Kinerja Bank Tidak Signifkan karena telah dilakukan Mitigasi
Effect on Bank Not Significant as Mitigation has been implemented
Performance
Saksi Administratif Tidak Ada Sanksi Administratif
Administrative Sanctions No Administrative Sanctions
PKPU/Kepailitan
PKPU/Bankruptcy
Penggugat : PT Bank Artha Graha Plaintiff : PT Bank Artha Graha
Para Pihak
Internasional Tbk Internasional Tbk
Parties
Tergugat : PT Anzawara Satria Defendant : PT Anzawara Satria
Pokok Perkara Kepailitan
Subject Matter Bankruptcy
Status Perkara Telah Diangkat (Kepailitan Telah Berakhir)
Case Status Discharged (Bankruptcy Has Ended)
Pengaruh Terhadap
Kinerja Bank Tidak Signifkan karena telah dilakukan Mitigasi
Effect on Bank Not Significant as Mitigation has been implemented
Performance
Saksi Administratif Tidak Ada Sanksi Administratif
Administrative Sanctions No Administrative Sanctions
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Annual Report 2023 323
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Tata Kelola Perusahaan
Corporate Governance
SANKSI ADMINISTRATIF
ADMINISTRATIVE SANCTIONS
Bank mendapatkan sanksi administratif yang tidak signifikan The Bank received insignificant administrative sanctions by
oleh otoritas yang berwenang selama tahun 2023 dalam the authority in 2023 in the context of guidance.
rangka pembinaan.
AKSES INFORMASI DAN DATA PERUSAAAN
ACCESS TO COMPANY INFORMATION AND DATA
Bank Artha Graha Internasional menyediakan kemudahan Bank Artha Graha Internasional provides easy access to
akses untuk mendapatkan informasi dan data perusahaan company information and data for shareholders and the
bagi para pemegang saham maupun masyarakat luas. general public.
Informasi yang disajikan beragam terkait dengan produk, The information presented varies related to products,
jasa, berita terkini, kinerja bank hingga pengembangan yang services, latest news, bank performance to the development
sedang dan sudah dilaksanakan, secara terbuka disajikan that is being and has been implemented, openly presented
kepada masyarakat dalam bentuk informasi baik itu melalui to the public in the form of information either through print
media cetak, televisi ataupun website. media, television or website.
Informasi tersebut disediakan dalam bahasa Indonesia dan The information is provided in Indonesian and English based
bahasa Inggris dengan berdasarkan prinsip transparansi/ on the principle of transparency/openness of GCG which
keterbukaan dari GCG yang dapat diperoleh melalui: can be obtained through:
1. Situs web Bank Artha Graha Internasional: www. 1. Bank Artha Graha Internasional website: www.
arthagraha.com; arthagraha.com;
2. Corporate Secretary; 2. Corporate Secretary;
3. Graha Call: 0800-191-8880; 3. Graha Call: 0800-191-8880;
4. Graha Chat: 0811-191-88880; 4. Graha Chat: 0811-191-88880;
5. Laporan Tahunan dan Laporan Keberlanjutan; 5. Annual Report and Sustainability Report;
6. Press release secara berkala pada media cetak maupun 6. Regular press releases to print and electronic media;
elektronik;
7. Media Sosial: Facebook, YouTube, Tiktok, Twitter dan 7. Social Media: Facebook, YouTube, Tiktok, Twitter and
Instagram; dan Instagram; and
8. Media Gathering, Media Conference dan Press 8. Media Gathering, Media Conference and Press
Conference. Conference.
Situs Web Website
Situs web resmi Bank adalah www.arthagraha.com yang The Bank's official website is www.arthagraha.com which
dapat diakses oleh pemegang saham, nasabah, maupun can be accessed by shareholders, customers, and the
publik secara luas. Para pemangku kepentingan dapat public at large. Stakeholders can find information, such as
menemukan informasi, seperti Laporan Tahunan, Laporan the Annual Report, Sustainability Report, Annual Financial
Keberlanjutan, Laporan Keuangan Tahunan, Visi dan Misi, Report, Vision and Mission, History, Organizational
Sejarah, Struktur Organisasi, Dewan Komisaris, Direksi, Structure, Board of Commissioners, Board of Directors,
CSSR, Tata Kelola Perusahaan, Anggaran Dasar, dan lain- CSSR, Corporate Governance, Articles of Association, and
lainnya. others.
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Media Cetak Print Media
Bank juga menggunakan media cetak untuk The Bank also uses print media to publicize all corporate
mempublikasikan seluruh kegiatan perusahaan yang perlu activities that need to be known by Shareholders,
diketahui oleh Pemegang Saham, Pemangku Kepentingan, stakeholders, and the public, including Annual Report and
dan Publik, antara lain Laporan Tahunan dan Laporan Sustainability Reports.
Keberlanjutan.
Siaran Pers Press Release
Siaran pers yang telah dipublikasikan oleh Bank Artha Press releases that were published by Bank Artha Graha
Graha Internasional sebanyak 15 (lima belas) siaran pers Internasional in 2023 included 15 (fifteen) press releases
pada tahun 2023 yang antara lain berisi: with details as follows:
Tanggal Tempat Siaran Pers
Date Venue Press Release
7 Februari 2023 Sidoarjo Dukung Puncak Seremoni Satu Abad NU, Supporting the culmination of the NU
February 7, 2023 Bank Artha Graha Internasional Fasilitasi Centenary Ceremony, Bank Artha Graha
Pembayaran Cashless Internasional Facilitates Cashless Payments
31 Mei 2023 Jakarta Bank Artha Graha Internasional Bersinergi Bank Artha Graha Internasional Synergizes
May 31, 2023 dengan TNI Tingkatkan Kesejahteraan Prajurit with TNI to Improve Soldiers' Welfare
1 Juni 2023 Jakarta AGI Jakarta International E-prix Circuit Dukung AGI Jakarta International E-prix Circuit
June 1, 2023 Ajang Formula E 2023 Supports 2023 Formula E Event
2 Juni 2023 Jakarta Bank Artha Graha Internasional Sponsori Bank Artha Graha Internasional Sponsors
June 2, 2023 Formula E 2023, Dukung Kampanye Ramah Formula E 2023, Supports Environmentally
Lingkungan Friendly Campaign
22 Juni 2023 Jakarta Bank Artha Graha Internasional Gelar Aksi Bank Artha Graha Internasional Holds "Donor
June 22, 2023 “Donor Darah BAGI Sesama” Darah BAGI Sesama" Action
27 Juni 2023 Jakarta Rapat Umum Pemegang Saham Tahunan & Annual & Extraordinary General Meeting
June 27, 2023 Luar Biasa PT Bank Artha Graha Internasional of Shareholders of PT Bank Artha Graha
Tbk Internasional Tbk
28 Juni 2023 Jakarta Bank Artha Graha Internasional Kembali Bank Artha Graha Internasional again donates
June 28, 2023 Sumbang Hewan Kurban Tersertifikasi ke certified sacrificial animals to the Istiqlal
Masjid Istiqlal Mosque
10 Agustus 2023 Jakarta Bank Artha Graha Internasional Kerjasama Bank Artha Graha Internasional Collaborates
August 10, 2023 dengan Polri Manfaatkan Layanan Perbankan with the National Police to Utilize Banking
Services
7 September 2023 Jakarta HUT ke-50, Bank Artha Graha Internasional 50th Anniversary, Bank Artha Graha
September 7, 2023 Usung Tema “Berbakti BAGI Negeri" Internasional carries the theme "Berbakti BAGI
Negeri"
6 Oktober 2023 Banyuwangi Cashback 50% dan Sport Massage Rp1 dari 50% cashback and IDR1 Sport Massage
October 6, 2023 Bank Artha Graha Internasional Manjakan from Bank Artha Graha Internasional pamper
Pengunjung visitors
4 November 2023 Jakarta Banjir Cashback 50% dari Bank Artha Graha Flood of 50% Cashback from Bank Artha
November 4, 2023 Internasional di SCBD Park Graha Internasional at SCBD Park
20 Desember 2023 Jakarta Perkuat Sinergitas, Bank Artha Graha Strengthening Synergy, Bank Artha Graha
December 20, 2023 Internasional dan TNI AL Tandatangani Internasional and TNI AL Sign Cooperation
Perjanjian Kerjasama Agreement
21 Desember 2023 Jakarta Lanjutkan Kerjasama, Bank Artha Graha Continuing Collaboration, Bank Artha Graha
December 21, 2023 Internasional dan Polri Tandatangani PKS Internasional and Polri Sign MoU
27 Desember 2023 Bogor Konsisten Lestarikan Lingkungan, Bank Consistently preserving the environment,
December 27, 2023 Artha Graha Internasional Kembali Lakukan Bank Artha Graha Internasional is planting
Penanaman Pohon trees again
27 Desember 2023 Jakarta Rayakan Natal Bersama Bank Artha Graha Celebrate Christmas with Bank Artha Graha
December 27, 2023 Internasional di SCBD Park Christmas Market Internasional at SCBD Park Christmas Market
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Tata Kelola Perusahaan
Corporate Governance
Public Expose Public Expose
Komitmen keterbukaan informasi juga diwujudkan dengan The commitment to information disclosure is also realized
penyelenggaraan paparan publik (public expose) setiap by organizing a public expose every year. For the year
tahun. Untuk tahun 2023 , Bank menyelenggarakan public 2023, the Bank held a public expose on June, 27 2023 with
expose pada tanggal 27 Juni 2023 dengan penyajian materi the presentation of material delivered by Mr. Anas Latief,
disampaikan oleh Bapak Anas Latief, Bapak Indrastomo Mr. Indrastomo Nugroho, Mr. Andy Dharma, as Director,
Nugroho, Bapak Andy Dharma, selaku Direktur, Ibu Susana Mrs. Susana as Chief Financial Officer, and Mr. Elvin Halim
selaku Chief Financial Officer, dan Bapak Elvin Halim selaku as Deputy Director of the Company and attended by various
Deputy Director Perseroan dan dihadiri oleh beragam groups including the Board of Commissioners, Directors,
kalangan diantaranya jajaran Dewan Komisaris, Direksi, dan and Shareholders of the Bank, as well as journalists/press
Pemegang Saham Bank, serta wartawan/media pers. media.
TRANSPARANSI KONDISI KEUANGAN DAN
NON-KEUANGAN PERUSAHAAN
TRANSPARENCY OF COMPANY'S FINANCIAL AND NON-FINANCIAL CONDITIONS
Bank menaati ketentuan terkait kewajiban penyajian The Bank complies with the provisions related to the
informasi secara terbuka dalam situs web Bank dan sistem obligation to publicly disclose information on the Bank's
Pelaporan OJK terkait kondisi keuangan dan nonkeuangan website and OJK Reporting system regarding financial and
kepada pemangku kepentingan dan Otoritas Jasa non-financial conditions to stakeholders and the Financial
Keuangan sebagai berikut: Services Authority as follows:
Transparansi Kondisi Keuangan Transparansi Kondisi Non-Keuangan
Transparency of Financial Conditions Transparency of Non-Financial Conditions
Laporan Bulanan mencakup: Laporan Bulanan mencakup:
• Laporan keuangan ringkas secara individu • Laporan Suku Bunga Kredit (SBDK); dan
• Laporan Kepemilikan Saham.
Monthly Reports including:
• Individual summarized financial statements Monthly Reports including:
• Credit Interest Rate Report (SBDK); and
• Share Ownership Report.
Laporan Triwulan di antaranya mencakup: Laporan Triwulan di antaranya mencakup:
• Laporan Keuangan Ringkas Secara Individu dan • Informasi Susunan Pengurus dan Pemegang Saham;
Konsolidasi; dan
• Kinerja Keuangan; • Informasi Tata Kelola.
• Laporan Exposure dan Permodalan; dan
• Laporan Perhitungan Rasio Pengungkit. Quarterly Reports including:
• Information on the composition of management and
Quarterly Reports including: shareholders; and
• Individual and Consolidated Condensed Financial • Governance Information.
Statements;
• Financial Performance;
• Exposure and Capital Report; and
• Leverage Ratio Report.
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Transparansi Kondisi Keuangan Transparansi Kondisi Non-Keuangan
Transparency of Financial Conditions Transparency of Non-Financial Conditions
Laporan Tahunan mencakup: Laporan Tahunan mencakup:
• Laporan Keuangan Audited • Informasi Susunan Pengurus dan Pemegang Saham;
• Laporan Tahunan Emiten atau Perusahaan Publik; dan • Pengungkapan Kuantitatif mengenai Struktur
• Laporan Keberlanjutan Emiten atau Perusahaan Publik. Permodalan dan Kecukupan Permodalan; dan
• Pengungkapan Pendekatan Manajemen Risiko Bank.
Annual Report including:
• Audited Financial Statements Annual Report including:
• Annual Report of the Issuer or Public Company; and • Information on the composition of the Management and
• Sustainability Report of Issuer or Public Company. Shareholders;
• Quantitative Disclosure of Capital Structure and Capital
Adequacy; and
• Disclosure of Bank Risk Management Approach.
PEMBERIAN DANA UNTUK KEGIATAN SOSIAL
DAN/ATAU POLITIK
PROVISION OF FUNDS FOR SOCIAL AND/OR POLITICAL ACTIVITIES
Bank menjamin dan menghargai hak pengurus dan pegawai The Bank guarantees and respects the right of the Bank's
Bank untuk menggunakan hak-hak politiknya sesuai dengan management and employees to exercise their political rights
ketentuan Peraturan Perundang-Undangan yang berlaku, in accordance with the provisions of the prevailing laws
akan tetapi Bank melarang keterlibatan Bank termasuk and regulations, but the Bank prohibits the involvement
karyawan untuk berkegiatan politik, termasuk memberikan of the Bank including employees in political activities,
dana untuk kepentingan politik. Kebijakan ini diterapkan including providing funds for political purposes. This
guna menjaga independensi dan profesionalisme Bank dan policy is implemented to maintain the independence and
karyawan. professionalism of the Bank and its employees.
Bank Artha Graha Internasional aktif berkontribusi untuk Bank Artha Graha Internasional actively contributes to
kegiatan sosial/Corporate Social Safety Responsibility social activities/Corporate Social Safety Responsibility
(CSSR), literasi keuangan dan inklusi keuangan untuk (CSSR), financial literacy and financial inclusion to improve
meningkatkan kesejahteraan masyarakat dan perbaikan community welfare and environmental conditions. Related
kondisi lingkungan hidup. Terkait hal tersebut dapat to this can be seen in full in the chapter of Social and
secara lengkap dilihat pada bab Tanggung Jawab Sosial Environmental Responsibility (CSR) in this Annual Report
Lingkungan (TJSL) di dalam buku Laporan Tahunan ini. book.
PENYEDIAAN DANA KEPADA PIHAK TERKAIT
PROVISION OF FUNDS TO RELATED PARTIES
Sebagai Bank yang menjunjung prinsip kehati-hatian As a Bank that upholds the prudential principle in business
dalam pengelolaan usaha, Bank Artha Graha Internasional management, Bank Artha Graha Internasional is guided
berpedoman kepada Peraturan Otoritas Jasa Keuangan No. by the Financial Services Authority Regulation No. 32/
32/POJK.03/2018 tanggal 26 Desember 2018 tentang Batas POJK.03/2018 dated December 26, 2018 concerning the
Maksimum Pemberian Kredit (BMPK) dan Penyediaan Dana Maximum Lending Limit (BMPK) and Provision of Large
Besar Bagi Bank Umum sebagaimana telah diubah dengan Funds for Commercial Banks as amended by the Financial
Peraturan Otoritas Jasa Keuangan No. 38/POJK.03/2019 Services Authority Regulation No. 38/POJK.03/2019 dated
tanggal 19 Desember 2019 dalam mengambil keputusan December 19, 2019 in making decisions related to the
terkait pemberian dana kepada pihak terkait dan dana besar. provision of funds to related parties and large funds.
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Tata Kelola Perusahaan
Corporate Governance
Jumlah
Total
Penyediaan Dana Debitur Penyediaan Dana Realisasi
Funds Provision Debtor (Jutaan Rupiah) (Jutaan Rupiah)
Funds Provision Realization
(Million Rupiah) (Million Rupiah)
Kepada Debitur Terkait
6 651.548 311.120
To Related Debtors
Kepada Debitur Inti
25 8.852.399 7.170.986
To Main Debtors
a. Individu
20 6.831.008 5.449.578
a. Individuals
b. Kelompok
5 2.021.391 1.721.408
b. Groups
Jumlah
31 9.503.947 7.482.106
Total
Kredit (Jutaan Rupiah)
Loans (Million Rupiah)
Kredit Produktif
9.598.721
Productive Loans
Kredit Konsumtif
2.548.648
Consumptive Loans
Jumlah
12.147.369
Total
PELANGGARAN (FRAUD) INTERNAL
INTERNAL FRAUD
Bank Artha Graha Internasional berupaya melakukan Bank Artha Graha Internasional strives to prevent the
berbagai pencegahan terhadap kemungkinan terjadinya possibility of internal fraud committed by all company
internal fraud yang dilakukan oleh seluruh insan perusahaan. personnel. This step is taken to reduce internal fraud
Langkah ini ditempuh guna mengurangi penyimpangan committed by members of the Board of Commissioners
internal (Internal Fraud) yang dilakukan oleh anggota Dewan and Directors, permanent employees, non-permanent
Komisaris dan Direksi, pegawai tetap, pegawai tidak tetap employees (honorary) and outsourced labor that has the
(honorer) dan tenaga kerja alih daya (outsourcing) yang potential to affect the company's performance conditions.
berpotensi memengaruhi kondisi kinerja perusahaan.
Tabel berikut menjelaskan penyimpangan/kecurangan The following table describes irregularities/fraud related
terkait proses kerja dan kegiatan operasional Bank pada to the Bank's work processes and operational activities in
tahun 2023: 2023:
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Anggota Dewan Komisaris Pegawai Tidak Tetap dan
dan Direksi Pegawai Tetap Tenaga Kerja Alih Daya
Members of the Board of Permanent Employees Contract Employees and
Uraian Commissioners and Directors Outsourced Labor
Description Tahun Tahun Tahun
Tahun Tahun Tahun
Sebelumnya Sebelumnya Sebelumnya
Berjalan Berjalan Berjalan
Previous Previous Previous
Current Year Current Year Current Year
Year Year Year
Total Fraud
- - - 1 - 1
Total Fraud
Telah Diselesaikan
- - - 1 - 1
Resolved
Dalam Proses
Penyelesaian Internal
Bank - - - - - -
In the Process of
Internal Settlement
Belum Diupayakan
Penyelesaian
- - - - - -
Settlement Not Yet
Attempted
Telah Ditindaklanjuti
Melalui Proses Hukum
- - - 1 - 1
Followed Up Through
Legal Process
KODE ETIK
CODE OF CONDUCT
Kode Etik (Code of Conduct) merupakan pedoman perilaku The Code of Conduct is a guideline for the behavior of Bank
Jajaran Bank Artha Graha Internasional dalam menjalankan Artha Graha Internasional personnel in carrying out their
tugas dan kedinasan sehari-hari serta dalam melakukan daily duties and in conducting business relationships with
hubungan bisnis dengan para nasabah, rekanan maupun customers, partners and co-workers.
rekan sekerja.
Kode Etik mengatur tentang pedoman perilaku yang The Code of Conduct regulates the conduct relating to
berkaitan dengan Benturan Kepentingan, Kerahasiaan, Conflict of Interest, Confidentiality, Abuse of Position,
Penyalahgunaan Jabatan, Perilaku Insiders, Integritas dan Insiders Behavior, Integrity and Accuracy of Bank Data and
Akurasi Data Bank serta Integritas Sistem Perbankan, Banking System Integrity, explained as follows.
dijelaskan sebagai berikut.
Maksud dan Tujuan Purpose and Objectives
Tujuan dan maksud dari penetapan kode etik Bank Artha The purpose and objectives of the establishment of the
Graha Internasional yaitu: Bank Artha Graha Internasional code of ethics are:
1. Memberikan pemahaman akan prinsip-prinsip GCG 1. Providing an understanding of GCG principles in the
dalam budaya perusahaan yang dinyatakan dalam etika corporate culture expressed in business ethics and
dan perilaku bisnis yang sesuai visi dan misi Bank; behavior in accordance with the Bank's vision and
mission;
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Tata Kelola Perusahaan
Corporate Governance
2. Mendorong seluruh insan Bank Artha Graha 2. Encouraging all Bank Artha Graha Internasional
Internasional berperilaku sesuai prinsip-prinsip GCG personnel to behave in accordance with GCG principles
dan nilai-nilai budaya perusahaan; and corporate culture values;
3. Mencegah terjadinya penyimpangan atau fraud yang 3. Preventing irregularities or fraud that risk the Bank's
berisiko terhadap reputasi Bank; reputation;
4. Menjaga komitmen dalam melaksanakan visi dan misi 4. Maintaining commitment in implementing the Bank's
Bank sesuai dengan nilai-nilai budaya dalam etika dan vision and mission in accordance with cultural values in
perilaku bisnis; business ethics and behavior;
5. Menjaga citra Bank di mata masyarakat melalui kinerja 5. Maintaining the Bank's image in the eyes of the public
Bank yang baik dengan memperhatikan perilaku dan through the Bank's good performance by paying
etika berbisnis yang sehat dan berkesinambungan; attention to healthy and sustainable business behavior
and ethics;
6. Memberikan pedoman dalam pengelolaan benturan 6. Providing guidelines in managing conflicts of interest
kepentingan dan pengendalian gratifikasi; dan and controlling gratuities; and
7. Menjaga hubungan dengan pihak eksternal yang 7. Maintaining harmonious and mutually beneficial
harmonis dan saling menguntungkan. relationships with external parties.
Pokok-Pokok Kode Etik Code of Conduct Principles
Etika Bisnis Business Ethics
1. Tidak membocorkan atau menyampaikan dengan cara 1. Not to divulge or convey in any way any information
apapun semua informasi yang diketahui oleh karyawan known by the employee about Bank Artha Graha
mengenai Bank Artha Graha Internasional maupun Internasional or its customers to third parties (other
nasabahnya kepada pihak ketiga (orang lain, nasabah, people, customers, friends, or family);
kawan, atau keluarga);
2. Pada waktu jam kerja dan terlebih lagi sesudah jam kerja, 2. During working hours and even more so after working
karyawan wajib menjaga semua data dan informasi hours, employees are obliged to safeguard all data and
yang menjadi wewenangnya, antara lain buku catatan, information under their authority, including notebooks,
buku data, laporan, dan lain-lain, serta tidak membiarkan data books, reports, etc., and not leave such data and
data dan informasi tersebut di tempat terbuka, sehingga information out in the open, so that it can easily be seen
dengan mudah bisa dilihat atau dibaca oleh orang lain; or read by others;
3. Bila karyawan berhenti bekerja dari Bank Artha Graha 3. If the employee ceases to work from Bank Artha Graha
Internasional, karyawan wajib menyerahkan semua Internasional, the employee must hand over all records,
catatan data, dokumen, buku pedoman, dan surat surat documents, manuals, and letters belonging to Bank
milik Bank Artha Graha Internasional kepada atasan Artha Graha International to the immediate supervisor;
langsung; dan and
4. Meskipun karyawan sudah berhenti dari Bank Artha 4. Even if the employee has left Bank Artha Graha
Graha Internasional, karyawan wajib untuk tetap Internasional, the employee is obliged to maintain the
menjaga rahasia Bank Artha Graha Internasional dan confidentiality of Bank Artha Graha International and its
nasabah yang diketahui oleh karyawan tersebut pada customers that the employee knows to other parties.
pihak lain.
Etika Kerja Work Ethics
1. Karyawan tidak dibenarkan mempunyai ikatan kerja lain, 1. Employees are not allowed to have other employment
baik secara langsung maupun tidak langsung dengan ties, either directly or indirectly with business entities or
badan usaha atau usaha perorangan; individual businesses;
2. Dalam hubungan dengan nasabah atau relasi, 2. In relations with customers or relations, each employee
setiap karyawan tidak dibenarkan menerima hadiah, is not allowed to accept gifts, in the form of goods and
berupa barang dan uang yang dapat mengakibatkan money that can reduce the employee's objectivity in
berkurangnya keobjektifan karyawan dalam considering the expected interests of the gift of the
mempertimbangkan kepentingan yang diharapkan goods. In the event that an employee is forced to accept
dari pemberian barang tersebut. Dalam hal karyawan a gift and it is very difficult to refuse it, the employee
terpaksa menerima pemberian dan sulit sekali concerned, through his/her supervisor, must report the
menolaknya, maka karyawan yang bersangkutan, matter to the Board of Directors to find the best solution;
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melalui atasannya, wajib melaporkan hal tersebut
kepada Direksi untuk dicarikan jalan keluar yang sebaik-
baiknya;
3. Pada prinsipnya, setiap karyawan menyadari 3. In principle, every employee is fully aware that the
sepenuhnya bahwa Bank tidak membenarkan seorang Bank does not allow one or more family members of an
atau lebih anggota keluarga karyawan bekerja pada employee to work at the same Bank;
satu Bank yang sama;
4. Setiap karyawan harus mempunyai kesadaran untuk 4. Every employee must have the awareness not to
tidak melakukan tindakan tercela, seperti memalsukan commit despicable acts, such as falsifying documents
dokumen dan tanda tangan, memberikan keterangan and signatures, providing false information to superiors
yang tidak benar kepada atasan atau Bank, serta or the Bank, as well as other acts of dishonesty that can
tindakan ketidakjujuran lainnya yang dapat merugikan harm and damage the Bank's name, either directly or
dan merusak nama Bank, baik secara langsung maupun indirectly; and
tidak langsung; dan
5. Setiap karyawan harus menyadari bahwa setiap 5. Every employee must realize that any violation or conduct
pelanggaran atau melakukan hal yang menyangkut related to dishonesty of the provisions mentioned above,
ketidakjujuran atas ketentuan tersebut di atas, sudah is a strong reason for employees to accept the actions
merupakan alasan yang kuat bagi karyawan untuk that will be taken by the Bank, including termination of
menerima tindakan yang akan diambil oleh Bank, antara employment, and even continue processing the case
lain pemutusan hubungan kerja, dan bahkan melanjutkan to the authorities, even though they no longer have an
pemrosesan perkaranya kepada pihak berwenang, employment relationship.
walaupun sudah tidak mempunyai hubungan kerja
sekalipun.
Pengungkapan Kepatuhan Compliance Disclosure
Kepatuhan pada hukum dan peraturan perundang- Compliance with laws and regulations is a demand for
undangan merupakan tuntutan perilaku bisnis dan norma- business behavior and norms prevailing in society that
norma yang berlaku di masyarakat yang wajib dilaksanakan must be implemented by all management and employees
oleh seluruh pengurus dan pegawai Bank sejalan dengan of the Bank in line with the principles of Good Corporate
prinsip Good Corporate Governance (GCG) adalah sebagai Governance (GCG) as a manifestation of the Bank's vision
perwujudan visi dan misi Bank. and mission.
Sosialisasi dan Penyebarluasan Socialization and Dissemination of
Kode Etik Code of Conduct
Bank Artha Graha Internasional melakukan sosialisasi kode Bank Artha Graha Internasional familiarizes the code of
etik kepada seluruh insan Bank dan pihak yang terkait conduct to all Bank personnel and related parties without
tanpa terkecuali, baik di dalam Bank maupun yang berkaitan exception, both within the Bank and those directly related
langsung dengan bisnis perusahaan. to the company's business.
Program sosialisasi tersebut dilakukan dengan: The Socialization program is carried out through:
1. Menyampaikan kepada seluruh karyawan dan Direksi 1. Communication to all employees and Directors of the
Bank melalui e-mail administrator; Bank through administrator e-mail;
2. Menyampaikan pada saat penandatanganan Perjanjian 2. Delivery at the time of signing the Collective Labor
Kerja Bersama yang dilakukan antara calon karyawan Agreement between the prospective employee and the
dengan manajemen Bank; Bank's management;
3. Melakukan pengawasan di setiap unit kerja; dan 3. Supervision in each work unit; and
4. Menandatangani surat pernyataan Pakta Integritas 4. Signing of Integrity Pact statement to comply with
untuk menaati etika bisnis. business ethics.
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Tata Kelola Perusahaan
Corporate Governance
Jenis Sanksi dan Pelanggaran Types of Sanctions and Violations
Kedisiplinan Pencapaian tujuan Bank Artha Graha Discipline The achievement of Bank Artha Graha
Internasional memerlukan partisipasi segenap insan Bank Internasional's objectives requires the participation of all
yang disiplin, cekatan dan terampil dalam melaksanakan Bank personnel who are disciplined and skilled in carrying
pekerjaan ditopang oleh manajemen yang mampu out work supported by management who are able to
mengimplementasikan kedisiplinan untuk pengambilan implement discipline for decision making, plan placement or
keputusan, penempatan rencana atau dasar kebijakan policy basis, especially regarding disciplinary behavior such
khususnya menyangkut perilaku kedisiplinan seperti, as negligence at work, work tardiness, work attendance and
kelalaian dalam bekerja, keterlambatan kerja, kehadiran employee attendance levels. This is not just complementary,
kerja dan tingkat kehadiran karyawan. Hal tersebut bukan but leaders must also be able to enforce regulations in
hanya sekedar melengkapi, tetapi pimpinan juga harus achieving organizational goals. In other words, organizing,
dapat menegakan peraturan dalam pencapaian tujuan coordinating, and applying strict rules in the same practice
organisasi. Dengan kata lain, mengatur, mengoordinasi, to subordinates and imposing strict sanctions on employees
serta menerapkan peraturan yang tegas dalam praktik who have violated the rules made. Violations of work
yang sama terhadap bawahan dan memberikan sanksi yang rules can occur anywhere, including at Bank Artha Graha
tegas pada karyawan yang telah melanggar peraturan yang Internasional.
dibuat. Pelanggaran peraturan kerja dapat terjadi di mana
saja, termasuk di Bank Artha Graha Internasional.
Jumlah Pelanggaran Kode Etik Number of Code of Conduct
Tahun 2023 Violations in 2023
Selama periode tahun 2023 Bank Artha Graha Internasional During the 2023 period, Bank Artha Graha Internasional has
belum pernah memberikan sanksi kepada karyawan terkait never imposed sanctions on employees related to violations
dengan pelanggaran Kode Etik. of the Code of Ethics.
SISTEM PELAPORAN PELANGGARAN
WHISTLEBLOWING SYSTEM
Bank Artha Graha Internasional memiliki mekanisme Bank Artha Graha Internasional has a Whistleblowing
Whistleblowing System (WBS) yang merupakan salah satu System (WBS) mechanism which is one of the components
komponen Pilar Deteksi dalam Strategi Anti Fraud Bank of the Detection Pillar in the Bank Artha Graha International
Artha Graha Internasional. WBS sebagai saluran komunikasi Anti Fraud Strategy. The WBS is a communication channel
yang memfasilitasi pelapor (whistleblower) baik internal that facilitates whistleblowers, both internal and external,
maupun eksternal untuk melaporkan indikasi pelanggaran to report indications of violations related to fraud, policy
terkait dengan tindakan fraud, pelanggar kebijakan, violations, bribery/money lending with customers, theft/
penyuapan/pinjam meminjam uang dengan customer, embezzlement, financial statement fraud, illegal activities
pencurian/penggelapan, kecurangan laporan keuangan, and other violations of the code of ethics involving Bank
aktivitas ilegal dan pelanggaran kode etik lainnya yang Artha Graha Internasional employees and/or with related
melibatkan karyawan Bank Artha Graha Internasional dan/ parties with the confidentiality of the reporter's identity.
atau dengan pihak-pihak terkait yang terjaga kerahasiaan
identitas pelapornya.
Melalui fungsi deteksi dini yang efektif, Bank dapat Through an effective early detection function, the Bank
mengetahui indikasi terjadinya fraud dengan lebih cepat, can recognize indications of fraud more quickly, so that
sehingga langkah mitigasi agar risiko tidak berlanjut mitigation steps to prevent the risk from continuing can be
dapat segera dilakukan. Pengaduan yang memiliki indikasi taken immediately. Complaints that have strong indications
yang kuat ditindaklanjuti dengan proses investigasi untuk are followed up with an investigation process to determine
mengetahui penyebab, modus operandi, dan pelaku fraud the cause, modus operandi, and perpetrators of fraud in
guna menentukan tindak lanjut yang dapat dilakukan baik order to determine what follow-up actions can be taken
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secara finansial maupun non-finansial bagi Bank Artha both financially and non-financially for Bank Artha Graha
Graha Internasional. Internasional.
Kebijakan Whistleblowing System Whistleblowing System Policy
Bank Artha Graha Internasional mengatur kebijakan Bank Artha Graha Internasional regulates the whistleblowing
whistleblowing system sebagaimana yang telah diatur system policy as stipulated in the Corporate Policy
dalam Pedoman Kebijakan Perusahaan tentang Strategi Guidelines on Anti Fraud Strategy, Submission of Violation
Anti Fraud, Penyampaian Laporan Pelanggaran dan Fraud. and Fraud Reports.
Tujuan Whistleblowing System Purpose of Whistleblowing System
1. Mendeteksi dini dan mencegah terjadinya penyimpangan 1. Early detection and prevention of irregularities or
ataupun pelanggaran di lingkungan Bank Artha Graha violations within Bank Artha Graha Internasional; and
Internasional; dan
2. Menciptakan iklim kerja yang sehat, terbuka, tulus, jujur, 2. Creating a healthy, open, sincere, honest, and
dan bertanggung jawab di lingkungan Bank. responsible work climate within the Bank.
Jenis Pelanggaran Type of Violation
Bentuk pelanggaran yang dapat dilaporkan dan akan Forms of violations that can be reported and will be followed
ditindaklanjuti oleh Sub Direktorat Anti Fraud Bank Artha up by the Anti Fraud Sub Directorate of Bank Artha Graha
Graha Internasional yaitu: Internasional include:
1. Kecurangan; 1. Cheating;
2. Penipuan; 2. Fraud;
3. Penggelapan Aset; 3. Asset Embezzlement;
4. Pembocoran Informasi; 4. Information Leakage;
5. Tindak Pidana Perbankan; dan 5. Banking Crimes; and
6. Tindakan lain yang dapat dipersamakan dengan fraud. 6. Other actions that can be equated with fraud.
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Tata Kelola Perusahaan
Corporate Governance
Media Pelaporan Reporting Media
Sub Direktorat Anti Fraud - Direktorat Internal Audit The Anti-Fraud Sub-Directorate - Internal Audit Directorate
menerima laporan pelanggaran dan fraud mengacu kepada receives reports of violations and fraud in accordance with
Pedoman Kebijakan Perusahaan tentang Strategi Anti the Company's Policy Guidelines on Anti-Fraud Strategy.
Fraud. Pelaporan ini dapat disampaikan melalui: This report can be submitted through:
Surat: Letter:
Sub Direktorat Anti Fraud, Gedung Bank Artha Graha Anti Fraud Sub Directorate, Bank Artha Graha Building
Lt 3, Jl. Kopi No. 2, Jakarta Barat, 11230 3rd floor, Jl. Kopi No. 2, West Jakarta, 11230
E-mail: E-mail:
antifraud@ag.co.id antifraud@ag.co.id
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Mekanisme Penyampaian Laporan Mekanisme Penyampaian Laporan
Pelanggaran Pelanggaran
Pelaksana Uraian Dokumen Keterangan
Implementor Description Document Remark
Melaporkan pelanggaran Bukti/dokumen lengkap
Pelapor melalui Whistleblowing pelanggaran Bukti/dokumen atau informasi
Whistleblower Reporting violations via Complete evidence/documents pelanggaran, minimal:
Whistleblowing of violaton • Identitas pelapor (anonim);
• Informasi pelanggaran;
• Pelaku dan pihak terlibat;
• Perkiraan kerugian terjadi;
Petugas Anti Fraud Menerima laporan pelanggaran Hasil identifikasi awal dan
Anti Fraud Officer Receiving whistleblowing report Initial identification • Tempat dan waktu kejadian.
Evidence/documents or
information of violation,
Melakukan
Petugas Anti Fraud Hasil identifikasi awal at least:
identifikasi awal
• Whistleblower’s identity
Anti Fraud Officer Carrying out initial Initial identification
(anonymous);
identification
• Information about violation;
• Suspect and implicated
Menyusun rekomendasi parties;
Petugas Anti Fraud hasil identifikasi awal • Estimated damage; and
• Place and time of incident.
Anti Fraud Officer Developing recommendations
for initial identification
Executive Officer Anti Fraud Memeriksa dan menandatangani rekomendasi hasil identifikasi awal
Anti Fraud Executive Officer Checking and signing the recommendation
for initial identification result
Perubahan
Changes Keputusan identifikasi awal,
Deputy Director yakni:
• Dihentikan, jika tidak
Deputy Director memenuhi persyaratan
Surat Tugas identifikasi awal; dan
Assignment Letter • Dilanjutkan ke tahap
Menerima dan memutuskan investigasi, sesuai dengan
tindak lanjut pengaduan
Accepting and deciding the
follow up action Initial identification decision, i.e.:
Hasil identifikasi awal • Dropped, if it is not eligible
Initial identification for initial identification; and
• Proceeded to investigation
stage, based on the
complaint
Investigasi Keputusan Dihentikan
Investigation Decision Dropped
Tim AF
AF Team
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Tata Kelola Perusahaan
Corporate Governance
Pihak Yang Mengelola Pengaduan Parties Managing Complaints
Sub Direktorat Anti Fraud adalah pihak yang bertanggung The Anti Fraud Sub Directorate is the party responsible for
jawab dalam mengelola whistleblowing system Bank Artha managing the whistleblowing system of Bank Artha Graha
Graha Internasional. Internasional.
Perlindungan Bagi Whistleblower Whistleblower Protection
Bank Artha Graha Internasional akan memberikan Bank Artha Graha Internasional will provide protection to
perlindungan terhadap pelapor atas laporan yang terbukti whistleblowers for substantiated reports which include:
kebenarannya yang meliputi:
1. Jaminan kerahasiaan identitas pelapor dan isi laporan 1. Guaranteeing the confidentiality of the reporter's
yang disampaikan; identity and the contents of the report submitted;
2. Jaminan perlindungan terhadap perlakuan yang 2. Guaranteeing protection against adverse treatment of
merugikan pelapor; dan whistleblowers; and
3. Jaminan perlindungan dari kemungkinan adanya 3. Guaranteeing protection from possible threats,
tindakan ancaman, intimidasi, hukuman ataupun tindakan intimidation, punishment or other unpleasant actions
tidak menyenangkan lainnya dari pihak terlapor. from the reported party.
Penanganan Pengaduan Complaint Handling
Bank Artha Graha Internasional menetapkan tahapan Bank Artha Graha Internasional determines the stages of
penanganan pengaduan yang diterima yang terdiri dari: handling complaints received consisting of:
1. Informasi atas dugaan suatu kegiatan fraud akan 1. Information on suspected fraud activities will be followed
ditindaklanjuti; up;
2. Bukti-bukti yang terkait dengan kejadian yang patut 2. Evidence related to the alleged incident is collected and
diduga dikumpulkan kemudian dilakukan verifikasi; then verified;
3. Jika terindikasi fraud, maka dilakukan pemeriksaan 3. If fraud is indicated, then a thorough examination is
secara menyeluruh; carried out;
4. Melaksanakan identifikasi terkait kelemahan dan 4. Carrying out identification related to weaknesses and
penyebab terjadinya fraud, serta menentukan langkah causes of fraud, and determining the next steps including
selanjutnya termasuk salah satunya memperkuat sistem strengthening the Bank's internal control system; and
pengendalian internal Bank; dan
5. Membuat laporan kepada Direktur Utama dengan 5. Reporting to the President Director with a copy to the
tembusan kepada Dewan Komisaris. Board of Commissioners.
Sosialisasi Whistleblowing System Socialization of Whistleblowing
System
Direktorat Internal Audit melaksanakan sosialisasi anti The Internal Audit Directorate conducted anti-fraud
fraud ke seluruh kantor cabang/kantor cabang pembantu Socialization to all branches/ sub-branches of Bank Artha
Bank Artha Graha Internasional, termasuk pada karyawan Graha Internasional, including outsourced employees
outsourcing (driver, office boy, dan security) dalam rangka (drivers, office boys, and security) in order to streamline
mengefektifkan penerapan whistleblowing system Bank the implementation of Bank Artha Graha International's
Artha Graha Internasional melalui Sub Direktorat Anti Fraud. whistleblowing system through the Anti Fraud Sub
Directorate
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Strengthening Collaboration to Deliver Solutions
Jumlah Pengaduan yang Masuk Number of Complaints Received and
dan Diproses Pada Tahun Buku Processed in the Last Financial Year
Terakhir
Pada tahun 2023, Bank melaporkan tidak terdapat In 2023, there were no reports of suspected fraud submitted
pelaporan dugaan fraud yang disampaikan melalui through the Bank Artha Graha Internasional whistleblowing
mekanisme whistleblowing system Bank Artha Graha system mechanism.
Internasional.
Sanksi/Tindak Lanjut atas Pengaduan Sanctions/Follow-up on Complaints
yang Telah Selesai Diproses pada that Have Been Processed in the
Tahun Buku Financial Year
Pada tahun 2023, Bank Artha Graha Internasional tidak In 2023, Bank Artha Graha Internasional did not receive any
menerima pengaduan pelanggaran. Namun, apabila complaints of violations. However, if there is an incoming
terdapat pengaduan pelanggaran yang masuk dan setelah violation complaint and after investigation it is proven to be
diinvestigasi terbukti sebagai pelanggaran maka dikenakan a violation, sanctions will be imposed in accordance with
sanksi sesuai dengan peraturan yang berlaku. applicable regulations.
LAPORAN PELAKSANAAN TATA KELOLA TERINTEGRASI
INTEGRATED GOVERNANCE IMPLEMENTATION REPORT
Bank Artha Graha Internasional belum mempunyai Bank Artha Graha Internasional does not have any
Entitas Anak atau keterkaitan kepemilikan dan/atau subsidiaries or ownership and/or control relationships with
pengendalian dengan perusahaan lain di bidang jasa other companies in the financial services sector until 2023
keuangan sampai tahun 2023 dan jika merujuk pada POJK and POJK No. 45/POJK.03/2020 dated October 16, 2020
No. 45/POJK.03/2020 tanggal 16 Oktober 2020 tentang concerning Financial Conglomerates states that the criteria
Konglomerasi Keuangan disebutkan kriteria konglomerasi for financial conglomerates having total group or group
keuangan memiliki total aset grup atau kelompok lebih assets greater than or equal to IDR100,000,000,000,000.00
besar atau sama dengan Rp100.000.000.000.000,00 (one hundred trillion rupiah); and business activities in more
(seratus triliun rupiah); dan kegiatan bisnis pada lebih dari 1 than 1 (one) type of Financial Services Institution (LJK). With
(satu) jenis Lembaga Jasa Keuangan (LJK). Dengan kriteria these criteria, the Bank has no obligation to implement
tersebut, Bank belum memiliki kewajiban dalam menerapkan integrated governance.
tata kelola terintegrasi.
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Corporate Governance
PEMENUHAN PENYAMPAIAN LAPORAN
KEBERLANJUTAN 2023
FULFILLMENT OF 2023 SUSTAINABILITY REPORT SUBMISSION
Bank Artha Graha Internasional telah menyampaikan Bank Artha Graha Internasional has submitted a Sustainability
Laporan Keberlanjutan sebagaimana yang diatur dalam Report as stipulated in POJK No. 51/POJK.03/2017 on
POJK No. 51/POJK.03/2017 tentang Penerapan Keuangan the Implementation of Sustainable Finance for Financial
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten Services Institutions, Issuers and Public Companies. For the
dan Perusahaan Publik. Untuk tahun buku 2023, Bank fiscal year 2023, the Bank submits the Sustainability Report
menyampaikan Laporan Keberlanjutan dalam buku yang in a separate book from the Annual Report but remains an
terpisah dari Laporan Tahunan namun tetap menjadi bagian integral part of this Annual Report
yang tak terpisahkan dari Laporan Tahunan ini.
PENGUNGKAPAN KEPEMILIKAN SAHAM ANGGOTA
DIREKSI DAN ANGGOTA DEWAN KOMISARIS
DISCLOSURE OF SHARE OWNERSHIP OF MEMBERS OF BOARD OF DIRECTORS AND
COMMISSIONERS
Kebijakan Pengungkapan Share Ownership Disclosure Policy
Kepemilikan Saham
Perseroan dalam menjalankan tata kelola perusahaan In carrying out corporate governance, the Company
berkomitmen memenuhi ketentuan peraturan yang berlaku is committed to fulfilling the provisions of applicable
termasuk terkait kebijakan pengungkapan kepemilikan regulations including those related to the policy of
saham anggota Direksi dan anggota Dewan Komisaris paling disclosing the share ownership of members of the Board
lambat 3 (tiga) hari kerja setelah terjadinya kepemilikan atau of Directors and members of the Board of Commissioners
setiap perubahan kepemilikan atas saham Perusahaan no later than 3 (three) working days after the occurrence of
Terbuka. Dalam hal ini Perseroan berkomitmen memenuhi ownership or any change in ownership of Public Company
Peraturan Otoritas Jasa Keuangan No. 11/POJK.04/2017 shares. In this case, the Company is committed to comply
tentang Laporan Kepemilikan atau Setiap Perubahan with the Financial Services Authority Regulation No. 11/
Kepemilikan Saham Perusahaan Terbuka. POJK.04/2017 regarding the Report of Ownership or Any
Change in Share Ownership of Public Companies.
Implementasi Kebijakan Implementation of Share Ownership
Pengungkapan Kepemilikan Saham Disclosure Policy
Komitmen pengungkapan kepemilikan saham anggota Commitment to disclose the share ownership of members
Direksi dan anggota Dewan Komisaris paling lambat 3 of the Board of Directors and members of the Board of
(tiga) hari kerja setelah terjadinya kepemilikan atau setiap Commissioners no later than 3 (three) business days after
perubahan kepemilikan diwujudkan dengan menyampaikan the ownership or any change in ownership is realized
perubahan atas kepemilikan tersebut kepada Otoritas by submitting changes to the ownership to the Financial
Jasa Keuangan (OJK) dan Bursa Efek Indonesia yang Services Authority (OJK) and the Indonesia Stock Exchange
mencantumkan informasi di antaranya: which includes the following information:
• Identitas anggota Direksi atau anggota Dewan Komisaris • Identity of members of the Board of Directors or
Commissioners
• Nama saham Perusahaan Terbuka • Share name of listed company
• Jumlah saham dan persentase sebelum transaksi • Number of shares and percentage before transaction
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• Jumlah saham dan persentase setelah transaksi • Number of shares and percentage after transaction
• Jumlah saham dibeli • Number of shares purchased
• Harga rata-rata transaksi • Average transaction price
• Tanggal transaksi • Transaction date
• Tujuan dari transaksi • Purpose of the transaction
• Status kepemilikan Saham • Shareholding status
KEBIJAKAN PEMBERIAN KOMPENSASI JANGKA
PANJANG BERBASIS KINERJA KEPADA MANAJEMEN
DAN/ATAU KARYAWAN
PROVISION OF LONG-TERM PERFORMANCE-BASED COMPENSATION TO MANAGEMENT
AND/OR EMPLOYEES
Sampai dengan periode yang berakhir pada tanggal Until the period ended December 31, 2023, the Bank
31 Desember 2023, Bank belum pernah melaksanakan has never implemented a policy of providing long-term
kebijakan pemberian kompensasi jangka panjang berbasis performance-based compensation to management and/or
kinerja kepada manajemen dan/atau karyawan yang dimiliki employees owned by Issuers or Public Companies (if any),
oleh Emiten atau Perusahaan Publik (jika ada), antara lain among others in the form of management stock ownership
berupa program kepemilikan saham oleh manajemen program (MSOP) and/or employee stock ownership
(Management Stock Ownership Program/MSOP) dan/atau program (ESOP).
program kepemilikan saham oleh karyawan (Employee
Stock Ownership Program/ESOP).
Oleh karena itu, Perseroan tidak memiliki kebijakan terkait Therefore, the Company does not have a policy regarding
program kepemilikan saham oleh manajemen dan/atau share ownership programs by management and/or
karyawan. employees.
KEBIJAKAN ANTI FRAUD
ANTI-FRAUD POLICY
Bank memiliki kebijakan anti fraud sebagaimana dimuat The Bank has an anti-fraud policy as contained in the
dalam Pedoman Anti Fraud No. 00001.02.4 tanggal 28 Anti Fraud Guidelines No. 00001.02.4 dated March 28,
Maret 2023 tentang Pedoman Penerapan Strategi Anti 2023 concerning Guidelines for Implementing Anti Fraud
Fraud yang disosialisasikan secara berkala kepada seluruh Strategies which are familiarized regularly to all branch
kantor cabang agar dapat dilaksanakan secara konsisten. offices so that they can be implemented consistently.
Kebijakan anti fraud bermanfaat untuk memastikan agar Anti-fraud policies are useful to ensure that the business
kegiatan usaha perusahaan terbuka dilakukan secara activities of public companies are carried out legally,
legal, prudent, dan sesuai dengan prinsip-prinsip tata prudently, and in accordance with the principles of good
kelola yang baik. Kebijakan tersebut dapat merupakan governance. The policy can be part of the code of ethics,
bagian dalam kode etik, ataupun dalam bentuk tersendiri. or in a separate form. The policy may include programs and
Kebijakan tersebut antara lain dapat meliputi program dan procedures to address corruption, kickbacks, fraud, bribery
prosedur yang dilakukan dalam mengatasi praktik korupsi, and/or gratuities within the public company. The scope of
balas jasa (kickbacks), fraud, suap dan/atau gratifikasi the policy illustrates the prevention of public companies
dalam perusahaan terbuka. Lingkup dari kebijakan tersebut against all corrupt practices, both giving and receiving from
menggambarkan pencegahan perusahaan terbuka other parties.
terhadap segala praktik korupsi, baik memberi maupun
menerima dari pihak lain.
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Tata Kelola Perusahaan
Corporate Governance
KEBIJAKAN PENGADAAN BARANG DAN JASA
GOODS AND SERVICES PROCUREMENT POLICY
Bank melakukan seleksi pemasok atau vendor untuk The Bank selects suppliers or vendors to ensure that the
memastikan agar perusahaan terbuka memperoleh barang company obtains the necessary goods or services at
atau jasa yang diperlukan dengan harga yang kompetitif dan competitive prices and good quality. Meanwhile, enhancing
kualitas yang baik. Sedangkan, peningkatan kemampuan the capabilities of suppliers or vendors is beneficial to
pemasok atau vendor bermanfaat untuk memastikan bahwa ensure that the supply chain runs efficiently and effectively.
rantai pasokan (supply chain) berjalan dengan efisien dan The ability of suppliers or vendors to supply/fulfill the goods
efektif. Kemampuan pemasok atau vendor dalam memasok/ or services required by the Bank will affect the quality of
memenuhi barang atau jasa yang dibutuhkan Bank akan the Bank's output.
memengaruhi kualitas output Bank.
Pelaksanaannya dapat menjamin kontinuitas pasokan, This implementation can ensure continuity of supply, both
baik dari segi kuantitas maupun kualitas yang dibutuhkan in terms of quantity and quality needed by the company.
perusahaan terbuka. Cakupan ini meliputi kriteria dalam This coverage includes criteria in the selection of suppliers
pemilihan pemasok atau vendor, mekanisme pengadaan or vendors, transparent procurement mechanisms, efforts
yang transparan, upaya peningkatan kemampuan pemasok to improve the capabilities of suppliers or vendors, and
atau vendor, dan pemenuhan hak hak yang berkaitan fulfillment of rights relating to suppliers or vendors, as well
dengan pemasok atau vendor, serta penggunaan rekening as the use of Bank Artha Graha Internasional accounts for
Bank Artha Graha Internasional untuk pembayaran vendor vendor payments as stipulated in Operations Circular No.
sebagaimana diatur dalam Surat Edaran Operasi No. 194.02.0.
194.02.0.
PEMBELIAN KEMBALI SAHAM DAN/ATAU OBLIGASI BANK
REPURCHASE OF BANK SHARES AND/OR BONDS
Sepanjang tahun 2023, Bank Artha Graha Internasional Throughout 2023, Bank Artha Graha Internasional did not
tidak menyelenggarakan pembelian kembali saham dan/ repurchase any shares and/or bonds of the Bank.
atau obligasi Bank.
TRANSAKSI AFILLIASI DAN BENTURAN KEPENTINGAN
RELATED PARTY TRANSACTIONS AND CONFLICTS OF INTEREST
Pengungkapan transaksi afiliasi dan benturan kepentingan Disclosure of affiliated transactions and conflicts of interest
adalah upaya pemenuhan terhadap Peraturan Otoritas Jasa is an effort to comply with the Financial Services Authority
Keuangan Nomor 42/POJK.04/2020 Tentang Transaksi Regulation Number 42/POJK.04/2020 concerning Affiliated
Afiliasi dan Transaksi Benturan Kepentingan. Transactions and Conflict of Interest Transactions.
Sepanjang tahun 2023 tidak terdapat transaksi afiliasi yang Throughout 2023, there were no affiliated transactions that
telah dilaksanakan Bank sesuai dengan Peraturan Otoritas were carried out by the Bank in accordance with the above
Jasa Keuangan di atas. Financial Services Authority Regulation
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Dalam hal terjadi benturan kepentingan antara Bank dan In the event of a conflict of interest between the Bank and
pemilik Bank, anggota Direksi, anggota Dewan Komisaris, its owners, members of the Board of Directors, members
Pejabat Eksekutif dan/atau pihak lain yang terkait dengan of the Board of Commissioners, Executive Officers and/or
Bank maka anggota Direksi, anggota Dewan Komisaris, dan other parties related to the Bank, members of the Board of
Pejabat Eksekutif dilarang mengambil tindakan yang dapat Directors, members of the Board of Commissioners, and
merugikan atau mengurangi keuntungan Bank. Executive Officers are prohibited from taking actions that
may harm or reduce the Bank's profits.
Pengungkapan mengenai transaksi yang mengandung Disclosure of transactions containing conflicts of interest,
benturan kepentingan, paling sedikit mencakup nama dan at least includes the name and position of the party with a
jabatan pihak yang memiliki benturan kepentingan, nama dan conflict of interest, the name and position of the decision
jabatan pengambil keputusan transaksi yang mengandung maker of the transaction containing the conflict of interest,
benturan kepentingan, jenis transaksi, nilai transaksi, the type of transaction, the transaction value, and a
dan keterangan. Selama tahun 2023, Bank tidak memiliki description. In 2023, the Bank did not have any transactions
transaksi yang mengandung Benturan Kepentingan. containing Conflict of Interest.
RENCANA KORPORASI BANK
BANK CORPORATE PLAN
Rencana Korporasi Bank disusun sebagai upaya untuk The Bank's Corporate Plan was prepared to address
menjawab tantangan bisnis dalam 7 tahun mendatang business challenges in the next 7 years (2023-2029). The
(2023-2029). Rencana Korporasi selaras dengan Corporate Plan is in line with the Bank's Business Plan
Rencana Bisnis Bank (RBB) tahun 2023 – 2025. Rencana (RBB) for 2023-2025. The Corporate Plan was carried
Korporasi dilakukan dengan menganalisa kembali kondisi out by re-analyzing economic conditions and banking
perekonomian dan perkembangan perbankan ditengah developments amidst political uncertainty and instability in
– tengah ketidakpastian politik dan ketidakstabilan iklim the world economic climate. Opportunities for the banking
perekonomian dunia. Peluang bagi industri perbankan industry to drive the Bank's business growth are still open
untuk mendorong pertumbuhan bisnis Bank masih by applying the precautionary principle in the funding and
terbuka dengan menerapkan prinsip kehati-hatian dalam lending expansion aggressiveness strategy tailored to the
strategi aggressiveness ekspansi funding dan lending strengths of Bank Artha Graha Internasional. Moreover, the
yang disesuaikan dengan kekuatan Bank Artha Graha digital era requires Bank Artha Graha Internasional to be
Internasional. Terlebih lagi, Era digital menuntut Bank Artha able to adjust faster, prepare infrastructure (both IT systems
Graha Internasional untuk dapat menyesuaikan diri lebih and Human Capital infrastructure) and business strategies
cepat, mempersiapkan infrastruktur (baik infrastruktur IT to be able to maintain business continuity in the midst of
sistem maupun Human Capital) serta strategi bisnis untuk rapid changes.
dapat mempertahankan kesinambungan bisnis ditengah
perubahan yang begitu cepat.
Bank Artha Graha Internasional akan bergerak menjadi Bank Artha Graha Internasional will move to become a Hybrid
Hybrid Bank yang memadukan antara bisnis model Brick Bank that combines the Brick and Mortar business model
and Mortar dengan digital banking. Bank Artha Graha with digital banking. Bank Artha Graha Internasional will
Internasional akan menyediakan One Stop Solution Banking provide One Stop Solution Banking Services for customers.
Services untuk nasabah. Strategi ini mendukung pergerakan This strategy supports the movement of the digital era as
era digital serta peluang bonus demografi negara Indonesia well as the opportunity of Indonesia's demographic bonus
yang akan mulai tampak pada tahun 2025. Tentu serangkaian which will begin to emerge in 2025. A series of milestones
milestone telah dirumuskan Bank Artha Graha Internasional have been formulated by Bank Artha Graha Internasional
untuk menjalankan strategi besar tersebut. Fokus utama to execute this grand strategy. The main focus of Bank
Bank Artha Graha Internasional adalah penguatan internal Artha Graha Internasional is the internal strengthening
serta pembangunan infrastruktur IT dan Human Capital, and development of IT infrastructure and Human Capital,
dimana diharapkan peningkatan infrastruktur IT yang akan which is expected to improve IT infrastructure that will
dikelola dengan baik oleh corporate talent yang memiliki be well managed by corporate talents who have reliable
kompetensi handal di Era Digital. Milestone tersebut telah competencies in the Digital Age. These milestones have
digambarkan dalam peta strategi level korporasi Bank been depicted in Bank Artha Graha Internasional's corporate
Artha Graha Internasional sebagai bentuk penerjemahan level strategy map as a form of strategy translation that can
strategi yang dapat dilaksanakan. Bank Artha Graha be implemented. Bank Artha Graha Internasional views the
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Tata Kelola Perusahaan
Corporate Governance
Internasional memandang lingkungan bisnis dan era digital business environment and the fast-moving digital era as not
yang bergerak begitu cepat bukanlah menjadi hambatan an obstacle but rather the right time to be utilized in carrying
namun justru waktu yang tepat untuk dimanfaatkan dalam out a digital transformation that excels in the Bank Group
melakukan transformasi digital yang unggul dipersaingan based on Tier I Capital (KBMI) competition and is even able
Kelompok Bank berdasarkan Modal Inti (KBMI) I bahkan to grow into KBMI II in 2029.
mampu bertumbuh menjadi KBMI II tahun 2029.
INTEGRITAS PELAPORAN DAN SISTEM TEKNOLOGI
INFORMASI
INTEGRITY OF REPORTING AND INFORMATION TECHNOLOGY SYSTEMS
Bank melaksanakan transparansi kondisi keuangan dan non The Bank implements transparency of financial and non-
keuangan kepada Pemangku Kepentingan melalui laporan financial conditions to Stakeholders through reports prepared
yang disusun sesuai dengan dengan tata cara, jenis, dan in accordance with the procedures, types, and scope in
cakupan sesuai dengan Peraturan Otoritas Jasa Keuangan accordance with the Financial Services Authority Regulation
mengenai transparansi dan publikasi laporan bank. regarding transparency and publication of bank reports.
Berikut publikasi kondisi keuangan dan non keuangan The following is the publication of the Bank's financial and
Bank selama periode Tahun 2023 yang disampaikan ke non-financial conditions during the 2023 period submitted
publik baik melalui media cetak atau situs perusahaan to the public either through print media or the company's
https://www.arthagraha.com/ website https://www.arthagraha.com/
1. Laporan Keuangan Bulanan 1. Monthly Financial Report
Bank telah menyusun dan menyampaikan Laporan The Bank has prepared and submitted Monthly Financial
Keuangan Bulanan kepada regulator serta telah Reports to the regulator and has been published on the
dipublikasikan pada website Bank. Bank's website.
2. Laporan Keuangan Triwulanan 2. Quarterly Financial Report
Bank telah menyusun dan menyampaikan Laporan The Bank has prepared and submitted Quarterly
Keuangan Triwulan kepada regulator sesuai dengan Financial Reports to the regulator in accordance with
ketentuan serta telah dipublikasikan melalui website. the provisions and has been published through the
website.
3. Laporan Tahunan dan Laporan Keberlanjutan 3. Annual Report and Sustainability Report
Bank telah menyusun dan menyampaikan Laporan The Bank has prepared and submitted the Annual
Tahunan dan Laporan Keberlanjutan kepada regulator Report to the regulator and has been published through
serta telah dipublikasikan melalui website resmi Bank. the Bank's official website.
4. Laporan dan Informasi Lainnya 4. Reports and Other Information
Bank juga telah menyusun laporan-laporan publikasi The Bank has also prepared other publication reports
lainnya yang diwajibkan oleh regulator, meliputi required by the regulator, including the Governance
Laporan Tata Kelola, Laporan Keberlanjutan, Laporan Report, Sustainability Report, Risk Exposure and
Eksposur Risiko dan Permodalan, informasi produk dan Capital Report, product information and use of customer
penggunaan data nasabah, informasi jaringan kantor, data, office network information, information on the
informasi penyampaian dan penanganan pengaduan, submission and handling of complaints, information or
informasi atau fakta material serta informasi-informasi material facts and other required information.
lainnya yang diwajibkan.
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Selain itu, Bank juga telah menyusun dan menyampaikan In addition, the Bank has also compiled and submitted
laporan-laporan yang diwajibkan oleh regulator (Otoritas reports required by regulators (Financial Services Authority,
Jasa Keuangan, Bank Indonesia, PPATK dan regulator Bank Indonesia, PPATK and other regulators) in accordance
lainnya) sesuai dengan ketentuan dan batas waktu with the provisions and deadlines set forth in the external
yang ditetapkan dalam ketentuan eksternal masing- provisions of each regulator. The Bank has ensured that
masing regulator. Bank telah memastikan bahwa seluruh all reports to regulators are supported by an adequate
penyusunan laporan-laporan kepada regulator telah management information system to improve the quality of
didukung oleh sistem informasi manajemen yang memadai the decision-making process by the Board of Directors
untuk meningkatkan kualitas proses pengambilan and the quality of the supervisory process by the Board of
keputusan oleh Direksi dan kualitas proses pengawasan Commissioners.
oleh Dewan Komisaris.
STRATEGI ANTI FRAUD, ANTI PENYUAPAN DAN
GRATIFIKASI
ANTI-FRAUD, ANTI-BRIBERY AND GRATIFICATION STRATEGY
Sesuai POJK No. 039/ POJK.03/2019, perihal Penerapan In accordance with POJK No. 039/POJK.03/2019,
Strategi Anti Fraud bagi Bank Umum, Bank telah regarding the Implementation of Anti Fraud Strategy for
melaksanakan fungsi penerapan strategi anti fraud secara Commercial Banks, the Bank has implemented the function
bank-wide. Sebagai dasar pelaksanaan fungsinya, Bank of implementing a bank-wide anti-fraud strategy. As a
memiliki kebijakan anti fraud yang merupakan bagian dari basis for implementing its function, the Bank has an anti-
sistem pengendalian internal Bank dalam membangun fraud policy which is part of the Bank's internal control
budaya kepatuhan dan menciptakan kesadaran risiko system in building a culture of compliance and creating risk
(risk awareness) atas potensi risiko fraud dan konsekuensi awareness of potential fraud risks and the consequences
yang dapat timbul. that can arise.
Seluruh insan Bank, mulai dari Dewan Komisaris, Direksi All Bank personnel, starting from the Board of Commissioners,
dan seluruh karyawan tanpa terkecuali, diwajibkan untuk Board of Directors and all employees without exception,
bertindak secara jujur, profesional, menjunjung tinggi are required to act honestly, professionally, uphold integrity
integritas dan secara proaktif melindungi serta menjaga and proactively protect and safeguard the Bank's assets,
aset Bank, nasabah dan stakeholder lainnya sesuai dengan customers and other stakeholders in accordance with
ketentuan yang berlaku baik internal maupun eksternal. applicable internal and external regulations. As a form of
Sebagai bentuk pengawasan aktif Direksi dan Dewan active supervision of the Board of Directors and Board
Komisaris terhadap pengendalian fraud, Bank Artha Graha of Commissioners on fraud control, Bank Artha Graha
Internasional melaksanakan kode etik oleh seluruh jajaran Internasional implements a code of conduct by all levels of
organisasi Bank. the Bank's organization.
Kode Etik (Code of Conduct) merupakan pedoman perilaku The Code of Conduct is a guideline for the behavior of
Jajaran Bank dalam menjalankan tugas dan kedinasan the Bank's ranks in carrying out daily duties and official
sehari-hari serta dalam melakukan hubungan bisnis dengan duties as well as in conducting business relationships
para nasabah, rekanan maupun rekan sekerja. Kode with customers, partners and colleagues. The Code of
Etik disusun sebagai pedoman berperilaku berdasarkan Conduct is prepared as a guideline for behavior based on
nilai dan pertimbangan integritas, kesadaran diri dan values and considerations of integrity, self-awareness and
profesionalisme, reputasi Bank, keluarga dan pribadi. professionalism, the Bank's reputation, family and personal.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 343
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Tata Kelola Perusahaan
Corporate Governance
PENILAIAN PENERAPAN GCG
ASSESSMENT OF GCG IMPLEMENTATION
Dalam rangka evaluasi penerapan GCG, Bank Artha In order to evaluate the implementation of GCG, Bank Artha
Graha Internasional melaksanakan GCG Assessment Graha Internasional carries out GCG Assessment which is
yang dilaksanakan secara periodik dan konsisten setiap carried out periodically and consistently every year which
tahun yang terdiri dari Self-Assessment sesuai ketentuan consists of Self-Assessment in accordance with OJK
OJK. Berdasarkan Peraturan Otoritas Jasa Keuangan No. regulations. Based on the Financial Services Authority
17 tahun 2023 tentang Penerapan Tata Kelola Bagi Bank Regulation No. 17 of 2023 concerning the Implementation
Umum, Surat Edaran OJK No. 13/SEOJK.03/2017 tentang of Governance for Commercial Banks, OJK Circular Letter
Penerapan Tata Kelola Bagi Bank Umum, Peraturan Otoritas No. 13/SEOJK.03/2017 concerning the Implementation of
Jasa Keuangan No. 21/POJK.04/2015 tentang Penerapan Governance for Commercial Banks, Financial Services
Pedoman Tata Kelola Perusahaan Terbuka, Surat Edaran Authority Regulation No. 21/POJK.04/2015 concerning
Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 tentang the Implementation of Public Company Governance
Pedoman Tata Kelola Perusahaan Terbuka serta POJK Guidelines, Financial Services Authority Circular Letter
No. 4/POJK.03/2016 tentang Penilaian Tingkat Kesehatan No. 32/SEOJK.042015 concerning Public Company
Bank Umum, Peraturan Otoritas Jasa Keuangan tentang Governance Guidelines and POJK No. 4/POJK.03/2016
penilaian Tingkat Kesehatan Bank, salah satu poin penilaian concerning Assessment of the Health Level of Commercial
tingkat kesehatan Bank adalah penilaian sendiri (self- Banks, the Financial Services Authority Regulation on the
assessment) atas pelaksanaan prinsip-prinsip Tata Kelola assessment of the Bank's Health Level, one of the points
Perusahaan yang Baik (GCG) pada Bank. of assessing the Bank's health level is a self-assessment
of the implementation of the principles of Good Corporate
Governance (GCG) in the Bank.
Self-Assessment Self-Assessment
Kriteria Penilaian Assessment Criteria
Pelaksanaan Self-Assessment tersebut dilakukan The Self-Assessment is conducted periodically every
secara periodik setiap semester yaitu pada bulan Juni semester, namely in June and December. This self-
dan Desember pada tahun berjalan. Penilaian sendiri assessment is intended to map the strengths and
ini dimaksudkan untuk memetakan kekuatan (strength) weaknesses of GCG implementation at Bank Artha Graha
dan Kelemahan pelaksanaan GCG di Bank Artha Graha Internasional in terms of three aspects, namely:
Internasional yang ditinjau dari tiga aspek yaitu:
1. Governance Structure 1. Governance Structure
Penilaian governance structure bertujuan untuk menilai The governance structure assessment aims to assess
kecukupan struktur dan infrastruktur tata kelola the adequacy of the Company's governance structure
Perseroan agar proses pelaksanaan prinsip GCG and infrastructure so that the process of implementing
menghasilkan outcome yang sesuai dengan harapan GCG principles produces outcomes that are in line with
stakeholders Perseroan. Yang termasuk dalam struktur the expectations of the Company's stakeholders. The
tata kelola Perseroan adalah Dewan Komisaris, Direksi, Company's governance structure includes the Board
Komite dan satuan kerja pada Perseroan. Adapun yang of Commissioners, Board of Directors, Committees
termasuk infrastruktur tata kelola Perseroan antara and working units in the Company. The Company's
lain adalah kebijakan dan prosedur, sistem informasi governance infrastructure includes policies and
manajemen serta tugas pokok dan fungsi masing- procedures, management information systems and
masing struktur organisasi. the main tasks and functions of each organizational
structure.
2. Governance Process 2. Governance Process
Penilaian governance process bertujuan untuk menilai The governance process assessment aims to assess
efektivitas proses pelaksanaan prinsip GCG yang the effectiveness of the process of implementing GCG
didukung oleh kecukupan struktur dan infrastruktur tata principles supported by the adequacy of the Company's
kelola Perseroan sehingga menghasilkan outcome yang governance structure and infrastructure so as to
sesuai dengan harapan stakeholders. produce outcomes in accordance with stakeholder
expectations.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
3. Governance Outcome 3. Governance Outcome
Penilaian governance outcome bertujuan untuk menilai The governance outcome assessment aims to assess
kualitas outcome yang memenuhi harapan stakeholders the quality of outcomes that meet the expectations
yang merupakan hasil proses pelaksanaan prinsip of stakeholders, which is the result of the process of
GCG yang didukung oleh kecukupan struktur dan implementing GCG principles supported by the adequacy
infrastruktur tata kelola perusahaan. Yang termasuk of corporate governance structures and infrastructure.
dalam outcome mencakup aspek kualitatif dan aspek Included in the outcome include qualitative aspects and
kuantitatif, antara lain yaitu: quantitative aspects, among others:
a. Kecukupan transparansi laporan; a. Adequacy of report transparency;
b. Kepatuhan terhadap peraturan perundang- b. Compliance with laws and regulations;
undangan;
c. Perlindungan konsumen; c. Consumer protection;
d. Objektivitas dalam melakukan assessment/audit; d. Objectivity in conducting assessments/audits;
e. Kinerja bank seperti rentabilitas, efisiensi, dan e. Bank performance such as profitability, efficiency,
permodalan; dan/atau and capitalization; and/or
f. Peningkatan/penurunan kepatuhan terhadap f. Increase/decrease in compliance with applicable
ketentuan yang berlaku dan penyelesaian regulations and resolution of problems faced by the
permasalahan yang dihadapi bank seperti fraud, bank such as fraud, violation of BMPK, violation of
pelanggaran BMPK, pelanggaran ketentuan terkait provisions related to bank reports to regulators.
laporan bank kepada regulator.
Self-Assessment meliputi 11 (sebelas) faktor penilaian The Self-Assessment includes the following 11 (eleven) GCG
pelaksanaan GCG yang meliputi: implementation assessment factors:
1. Pelaksanaan tugas dan tanggung jawab Dewan 1. Implementation of duties and responsibilities of the
Komisaris; Board of Commissioners;
2. Pelaksanaan tugas dan tanggung jawab Direksi; 2. Implementation of duties and responsibilities of the
Board of Directors;
3. Kelengkapan dan pelaksanaan tugas Komite; 3. Completeness and implementation of the Committee's
duties;
4. Penanganan benturan kepentingan; 4. Handling conflicts of interest;
5. Penerapan fungsi kepatuhan; 5. Implementation of the compliance function;
6. Penerapan fungsi audit internal; 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;
9. Penyediaan dana kepada pihak terkait (related parties) 9. Provision of funds to related parties and provision of
dan penyediaan dana besar (large exposure); large funds (large exposure);
10. Transparansi kondisi keuangan dan non keuangan Bank, 10. Transparency of the Bank's financial and non-financial
laporan Pelaksanaan Good Corporate Governance dan conditions, Good Corporate Governance Implementation
pelaporan internal; dan reports and internal reporting; and
11. Rencana Strategis Bank. 11. The Bank’s Strategic Plan.
Pihak yang Melakukan Assessment Party Conducting the Assessment
Proses penilaian self-assessment tata kelola Bank Artha Bank Artha Graha Internasional's governance self-
Graha Internasional melibatkan seluruh Dewan Komisaris, assessment process involves the entire Board of
Direksi dan unit kerja yang terkait dengan faktor penilaian Commissioners, Board of Directors and work units related
tata kelola dimaksud. to the governance assessment factors.
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Tata Kelola Perusahaan
Corporate Governance
Skor Penilaian Assessment Score
Kesimpulan umum hasil penilaian mandiri (Self-Assessment) General conclusion on the results of the self-assessment of
pelaksanaan Good Corporate Governance Bank pada the Bank's implementation of good corporate governance
tahun 2023. in 2023.
Hasil Self-Assessment Periode Januari-Juni 2023 Self-Assessment Results January-June 2023
Hasil Penilaian Sendiri (Self-Assessment) Penerapan Tata Kelola
Self-Assessment Results of Governance Implementation
Peringkat Definisi Peringkat
Rating Definition of Rating
2 Mencerminkan Manajemen Bank telah melakukan penerapan Tata Kelola yang secara umum Baik. Hal
ini tercermin dari pemenuhan yang memadai atas prinsip Tata Kelola. Dalam hal terdapat kelemahan
penerapan prinsip Tata Kelola, secara umum kelemahan tersebut kurang signifikan dan dapat
diselesaikan dengan tindakan normal oleh Manajemen Bank.
Indicates that the Bank's management has implemented generally good governance. This is reflected
in the adequate fulfillment of Governance principles. In the event that there are weaknesses in the
application of the principles of Governance, in general these weaknesses are less significant and can
be resolved with normal actions by the Bank's Management.
Hasil Self-Assessment Periode Juli - Desember 2023 Self-Assessment Results July - December 2023
Hasil Penilaian Sendiri (Self-Assessment) Penerapan Tata Kelola
Self-Assessment Results of Governance Implementation
Peringkat Definisi Peringkat
Rating Definition of Rating
2 Mencerminkan Manajemen Bank telah melakukan penerapan Tata Kelola yang secara umum Baik. Hal
ini tercermin dari pemenuhan yang memadai atas prinsip Tata Kelola. Dalam hal terdapat kelemahan
penerapan prinsip Tata Kelola, secara umum kelemahan tersebut kurang signifikan dan dapat
diselesaikan dengan tindakan normal oleh Manajemen Bank.
Indicates that the Bank's management has implemented generally good governance. This is reflected
in the adequate fulfillment of Governance principles. In the event that there are weaknesses in the
application of the principles of Governance, in general these weaknesses are less significant and can
be resolved with normal actions by the Bank's Management.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
PENERAPAN ATAS PEDOMAN TATA KELOLA
PERUSAHAAN TERBUKA
IMPLEMENTATION OF PUBLIC COMPANY GOVERNANCE GUIDELINES
Roadmap GCG yang diterbitkan Otoritas Jasa Keuangan The GCG Roadmap issued by the Financial Services
(OJK) pada tahun 2014 memiliki dampak yang besar bagi Authority (OJK) in 2014 had a major impact on the
perkembangan GCG di lingkungan dunia usaha. Penekanan development of GCG in the business world. The emphasis
pada transparansi, akuntabilitas, dan penyampaian on transparency, accountability, and fair information
informasi yang wajar menjadi bahasan yang dapat menjadi disclosure is a discussion that can be a guide for business
pegangan bagi entitas usaha, khususnya bagi perusahaan entities, especially for public companies. Similarly, the rights
terbuka. Demikian pula dengan hak pemegang saham of shareholders without exception, especially minority
tanpa terkecuali, khususnya pemegang saham minoritas shareholders, must be a concern of issuers or public
yang harus menjadi perhatian dari emiten atau perusahaan companies.
terbuka.
Secara umum, Bank sebagai perusahaan terbuka telah In general, the Bank as a public company has implemented
melaksanakan seluruh peraturan yang dikeluarkan OJK, all regulations issued by OJK, and will continue to strive to
dan akan terus berupaya melakukan perbaikan untuk make improvements to create added value for shareholders
menciptakan nilai tambah bagi pemegang saham dan and stakeholders. In particular, the guidelines for Public
pemangku kepentingan. Khususnya terkait pedoman Company Governance are regulated under OJK Regulation
Tata Kelola Perusahaan Terbuka yang diatur berdasarkan Number 21/POJK.04/2015 dated November 16, 2015
Peraturan OJK Nomor 21/POJK.04/2015 tanggal 16 on the Implementation of Public Company Governance
November 2015 tentang Penerapan Pedoman Tata Kelola Guidelines, which is elaborated in OJK Circular Letter
Perusahaan Terbuka, yang dijabarkan dalam Surat Edaran Number 32/SEOJK.04/2015 dated November 17, 2015 on
OJK Nomor 32/SEOJK.04/2015 tanggal 17 November Public Company Governance Guidelines. The guidelines,
2015 tentang Pedoman Tata Kelola Perusahaan Terbuka. which contain aspects, principles and recommendations
Pedoman tersebut yang memuat aspek, prinsip dan of good corporate governance, are useful to encourage
rekomendasi tata kelola perusahaan yang baik berguna the implementation of GCG practices in accordance with
untuk mendorong penerapan praktik GCG sesuai dengan exemplary international practices for public companies. The
praktik internasional yang patut diteladani perusahaan Bank is required to implement the guideline, and if it has not
terbuka. Bank wajib menerapkan pedoman tersebut, dan implemented it, the Bank is required to explain the reasons
jika belum menerapkannya, Bank wajib menjelaskan alasan for not implementing the guideline. Disclosure of the
tidak diterapkannya pedoman tersebut. Pengungkapan implementation of the recommendations in the guidelines is
penerapan atas rekomendasi dalam pedoman tersebut submitted in the annual report of the public company.
disampaikan dalam laporan tahunan perusahaan terbuka.
Berdasarkan Surat Edaran OJK Nomor 32/SEOJK.04/2015 Based on OJK Circular Letter Number 32/SEOJK.04/2015,
sebagai standar penerapan GCG yang mencakup 5 (lima) the standard of GCG implementation includes 5 (five) aspects,
aspek, 8 (delapan) prinsip dan 25 rekomendasi penerapan 8 (eight) principles and 25 recommendations for implementing
aspek dan prinsip GCG. Rekomendasi penerapan aspek GCG aspects and principles. Recommendations for the
dan prinsip GCG dalam Pedoman Tata Kelola adalah standar implementation of GCG aspects and principles in the
penerapan aspek dan prinsip GCG yang harus diterapkan Corporate Governance Guidelines are standards for the
Bank. Ikhtisar kepatuhan Bank terhadap Peraturan dan implementation of GCG aspects and principles that must
Surat Edaran OJK tentang Pedoman Tata Kelola Perusahaan be implemented by the Bank. An overview of the Bank's
Terbuka dapat dilihat pada tabel di bawah ini. compliance with the OJK Regulations and Circular Letters
on Public Company Governance Guidelines is presented in
the table below.
Kesesuaian Perkembangan Penerapan GCG di Lingkup Compliance of GCG Implementation within the Bank with
Bank dengan Surat Edaran OJK Nomor 32/SEOJK.04/2015 OJK Circular Letter Number 32/SEOJK.04/2015 concerning
tentang Pedoman Tata Kelola Perusahaan Terbuka. Guidelines for Public Company Governance.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principle Recommendation Implementation at BAGI Description
I Aspek 1: Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam menjamin hak-hak Pemegang Saham.
Aspect 1: Public Company's relationship with Shareholders in guaranteeing the rights of Shareholders.
Prinsip 1 1. Perusahaan Terbuka memiliki cara Bank telah memiliki prosedur penyelenggaraan RUPS Terpenuhi
Meningkatkan Nilai atau prosedur teknis pengumpulan yang telah memuat prosedur teknis pengumpulan Fulfilled
Penyelenggaraan RUPS suara (voting) baik secara terbuka suara (voting), baik secara terbuka maupun tertutup
maupun tertutup yang mengedepankan yang mengedepankan independensi dan kepentingan
Principle 1 independensi, dan kepentingan Pemegang Saham. Keputusan diambil berdasarkan
Improving the pemegang saham. musyawarah untuk mufakat. Dalam hal keputusan
Implementation Value of musyawarah untuk mufakat tidak tercapai, maka
GMS The Public Company has a technical keputusan diambil dengan pemungutan suara
voting procedure either open or closed berdasarkan suara setuju lebih dari 1/2 (satu per dua)
that promotes independence and the bagian dari jumlah seluruh saham dengan hak suara
interest of shareholders. yang hadir dalam RUPS.
The Bank has a procedure for organizing the GMS
that includes technical procedures for voting, both
open and closed, which prioritizes the independence
and interests of Shareholders. Decisions are made
based on deliberation for consensus. In the event that
deliberation to reach a consensus cannot be achieved,
the resolutions shall be adopted by voting based on the
affirmative votes of more than 1/2 (one-half) of the total
number of shares with voting rights present in the GMS.
2. Seluruh anggota Direksi dan anggota RUPS Tahunan yang dilaksanakan pada tanggal 27 Dipenuhi sebagian
Dewan Komisaris Perusahaan Terbuka Juni 2023 dihadiri oleh 6 (enam) anggota Direksi dan Partially fulfilled
hadir dalam RUPS Tahunan. 2 (dua) Anggota Dewan Komisais Independen dengan
jumlah kehadiran anggota Dewan Komisaris sebesar
All members of the Board of Directors and 40 persen dan anggota Direksi sebesar 100 persen.
the Board of Commissioners are present The Annual GMS held on June 27, 2023 was attended
at the Annual GMS. by 6 (six) members of the Board of Directors and 2 (two)
Independent Members of the Board of Commissioners
with a total attendance of 40 percent of the Board
of Commissioners and 100 percent of the Board of
Directors.
3. Ringkasan risalah RUPS tersedia dalam Bank telah membuat ringkasan risalah RUPS Terpenuhi
Situs Web Perusahaan Terbuka paling dalam bahasa Indonesia dan bahasa Inggris yang Fulfilled
sedikit selama 1 (satu) tahun. telah diumumkan 2 (dua) hari kerja setelah RUPS
diselenggarakan melalui website Bursa Efek Indonesia
Summary of GMS minutes is available on (www.idx.co.id), dan website Bank dalam bahasa
the Public Company’s website at least for Indonesia dan bahasa Inggris, pada menu Hubungan
1 (one) year. Investor bagian RUPS http://www.arthagraha.
c o m / h u b u n g a n - i n v e s t o r/ R U P S / r i s a l a h - r a p a t-
umumpemegang-saham-rups
The Bank has prepared a summary of the GMS minutes
in Indonesian and English which has been announced 2
(two) working days after the GMS is held through the
Indonesia Stock Exchange website (www.idx.co.id),
and the Bank's website in Indonesian and English, on
the Investor Relations menu of the GMS section http://
www.arthagraha.com/hubungan -investor/ GMS/
risalah-rapat-umumpememegang-saham-rups
Prinsip 2 4. Perusahaan Terbuka memiliki suatu 4. Bank memiliki Pedoman Ke b i ja ka n Terpenuhi
Meningkatkan Kualitas kebijakan komunikasi dengan pemegang Perusahaan No. 0021.01.0 tanggal 8 Fulfilled
Komunikasi Perusahaan saham atau investor. Agustus 2014 tentang Media Komunikasi.
Terbuka dengan Pemegang Berdasarkan pedoman tersebut, Bank
Saham atau Investor. The Public Company has a communication menyediakan sarana media eksternal yang dapat
policy with the shareholders or investors. dimanfaatkan untuk menjalin hubungan dengan
Principle 2 Pemangku Kepentingan meliputi:
Improving the Quality a. Website;
of Public Company b. Paparan Publik;
Communication with c. Laporan Tahunan & Laporan
Shareholders or Investors.
Keberlanjutan;
d. Company Profile;
e. Press Release;
f. Sponsorship; dan
g. Edukasi Perbankan.
The Bank has Corporate Policy Guideline No.
0021.01.0 dated August 8, 2014 on Openness
of Communication. Based on these guidelines,
the Bank provides external media facilities that
can be utilized to establish relationships with
Stakeholders including:
a. Website;
b. Public Expose;
c. Annual Report & Sustainability Report;
d. Company Profile;
e. Press Release;
f. Sponsorship; and
g. Banking Education.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principle Recommendation Implementation at BAGI Description
5. Perusahaan Terbuka mengungkapkan Bank mengungkapkan kebijakan komunikasi secara Terpenuhi
kebijakan komunikasi Perusahaan jelas pada Laporan Tahunan dan Laporan Keberlanjutan Fulfilled
Terbuka dengan pemegang saham atau yang telah dimuat dalam website Bank. Bank telah
investor dalam Situs Web. melaksanakan kebijakan keterbukaan informasi
berdasarkan Peraturan Otoritas Jasa Keuangan No.
The Public Company discloses 8/POJK.04/2015 tentang Situs Web Emiten atau
its communication policy with the Perusahaan Publik.
shareholders or investors on the website. Bank mengungkapkan informasi kegiatan usaha Bank
dalam bahasa Indonesia dan bahasa Inggris antara lain
informasi terkait:
a. Informasi umum Bank;
b. Informasi bagi Pemegang Saham atau investor;
c. Informasi tata kelola perusahaan; dan
d. Informasi tanggung jawab sosial perusahaan.
The Bank clearly discloses the communication policy
in the Annual Report and Sustainability Report which
has been published on the Bank's website. The Bank
has implemented the information disclosure policy
based on the Financial Services Authority Regulation
No. 8/POJK.04/2015 regarding the Website of Issuers
or Public Companies. The Bank discloses information
on the Bank's business activities in Indonesian and
English, including information related to:
a. General information of the Bank;
b. Information for shareholders or investors;
c. Information on corporate governance; and
d. Information on corporate social responsibility.
II Aspek 2: Fungsi dan Peran Dewan Komisaris
Aspect 2: Function and Role of the Board of Commissioners
Prinsip 3 6. Penentuan jumlah anggota Dewan Bank telah menentukan jumlah anggota Dewan Terpenuhi
Memperkuat Keanggotaan Komisaris mempertimbangkan kondisi Komisaris dengan mempertimbangkan kompleksitas Fulfilled
dan Komposisi Dewan Perusahaan Terbuka. usaha Bank saat ini dan rencana pengembangan ke
Komisaris depan. Bank memiliki 5 (lima) orang anggota Dewan
Determination of the number of members Komisaris yang profesional dan kompeten di bidang
Principle 3 of the Board of Commissioners shall perbankan. Dari jumlah seluruh anggota Dewan
Strengthening the consider the condition of the Public Komisaris tersebut, 3 (tiga) orang di antaranya adalah
Membership and Company. Komisaris Independen, jumlah tersebut telah sesuai
Composition of the Board dengan Peraturan Otoritas Jasa Keuangan No. 33/
of Commissioners POJK.04/2014 tentang Direksi dan Dewan Komisaris
Emiten atau Perusahaan Publik
The Bank has determined the number of members
of the Board of Commissioners by considering the
complexity of the Bank's current business and future
development plans. The Bank has 5 (five) members of
the Board of Commissioners who are professional and
competent in the banking sector. Of the total number
of members of the Board of Commissioners, 3 (three)
of them are Independent Commissioners, this number
is in accordance with the Financial Services Authority
Regulation No. 33/POJK.04/2014 concerning Directors
and Board of Commissioners of Issuers or Public
Companies.
7. Penentuan komposisi anggota Dewan Penetapan komposisi anggota Dewan Komisaris telah Terpenuhi
Komisaris memperhatikan keberagaman dilakukan dengan mempertimbangkan pengetahuan, Fulfilled
keahlian, pengetahuan, dan pengalaman keahlian, dan pengalaman yang relevan dalam
yang dibutuhkan melaksanakan tugas sesuai dengan bidang masing-
masing, khususnya di bidang perbankan atau bidang
Determination on the composition of keuangan, serta mempertimbangkan kemampuan
members of the Board of Commissioners melakukan pengelolaan strategis dalam rangka
considers the diversity, expertise, pengembangan Bank yang sehat dengan senantiasa
knowledge, and experience required. berpedoman kepada peraturan perundang-undangan
yang berlaku.
The determination of the composition of the Board of
Commissioners has been carried out by considering
the knowledge, expertise, and relevant experience in
carrying out duties in accordance with their respective
fields, especially in the banking or financial fields, as
well as considering the ability to carry out strategic
management in the context of developing a healthy
Bank by always referring to the prevailing laws and
regulations.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principle Recommendation Implementation at BAGI Description
Prinsip 4 8. Dewan Komisaris mempunyai kebijakan Self-assessment Dewan Komisaris telah dilakukan Terpenuhi
Meningkatkan Kualitas penilaian sendiri (Self-Assessment) untuk sesuai ketentuan yang diatur dalam Peraturan Otoritas Fulfilled
Pelaksanaan Tugas dan menilai kinerja Dewan Komisaris. Jasa Keuangan No. 4/POJK.03/2016 tentang Penilaian
Tanggung Jawab Dewan Tingkat Kesehatan Bank Umum dan peraturan
Komisaris. The Board of Commissioners has a turunannya. Self-assessment dilakukan melalui
self-assessment policy to evaluate its penilaian 3 (tiga) aspek governance yaitu governance
Principle 4 performance. structure, governance process, dan governance
Improving the Quality of the outcome.
Implementation of Duties Self-assessment of the Board of Commissioners has
and Responsibilities of the been carried out in accordance with the provisions
Board of Commissioners. stipulated in the Financial Services Authority Regulation
No. 4/POJK.03/2016 concerning Health Level
Assessment of Commercial Banks and its derivative
regulations. Self-assessment is conducted through
an assessment of 3 (three) aspects of governance,
namely governance structure, governance process,
and governance outcome.
9. Kebijakan penilaian sendiri (Self- Hasil (self-assessment) Dewan Komisaris telah Terpenuhi
Assessment) untuk menilai kinerja Dewan diungkapkan pada Laporan Tahunan ini dalam uraian Fulfilled
Komisaris, diungkapkan melalui Laporan Penilaian Kinerja Dewan Komisaris dalam bab Tata
Tahunan Perusahaan Terbuka. Kelola Perusahaan
The results of the Board of Commissioners' self-
The self-assessment policy on the assessment have been disclosed in this Annual Report
Board of Commissioners performance in the description of the Board of Commissioners'
is disclosed in the Annual Report of the Performance Assessment in the Corporate
Public Company Governance chapter.
10. Dewan Komisaris mempunyai kebijakan Kebijakan pengunduran diri Dewan Komisaris telah Terpenuhi
terkait pengunduran diri anggota Dewan diatur dalam Pedoman dan Tata Tertib Kerja Dewan Fulfilled
Komisaris apabila terlibat dalam kejahatan Komisaris PKP No. 0006.05.0 tanggal 28 Desember
keuangan. 2023 Berdasarkan pedoman tersebut, jika ada
anggota Dewan Komisaris yang terlibat dalam tindak
The Board of Commissioners has a policy kejahatan keuangan, maka akan diberhentikan atau
related to resignation of the Board of masa jabatannya akan berakhir dengan sendirinya, dan
Commissioners’ members if such member Bank akan menyelenggarakan RUPS atas hal tersebut.
is involved in financial crimes. The resignation policy of the Board of Commissioners
has been regulated in the CPC Board of Commissioners
Charter No. 0006.05.0 dated December 28, 2023
Based on the charter, if any member of the Board of
Commissioners is involved in a financial crime, he/she
will be dismissed or his/her term of office will expire
automatically, and the Bank will hold a GMS on the
matter.
11. Dewan Komisaris atau Komite yang Bank memiliki kebijakan suksesi dalam proses Terpenuhi
menjalankan fungsi Remunerasi dan nominasi anggota Direksi sebagaimana diatur dalam Fulfilled
Nominasi menyusun kebijakan suksesi Pedoman dan Tata Tertib Kerja Komite Remunerasi
dalam proses Nominasi anggota Direksi. dan Nominasi, PKP No. 0005.02.1 tanggal 14 November
2019, Berdasarkan pedoman tersebut, Komite tersebut
The Board of Commissioners or the memberikan rekomendasi kepada Dewan Komisaris
Committee in charge of the Remuneration mengenai program pengembangan dan kemampuan
and Nomination function prepares the Direksi, serta memberikan usulan calon yang memenuhi
succession policy in the nomination syarat sebagai anggota Direksi kepada Dewan
process of members of the Board of Komisaris untuk disampaikan kepada RUPS.
Directors. The Bank has a succession policy in the nomination
process of members of the Board of Directors as
stipulated in the Guidelines and Work Procedures of
the Remuneration and Nomination Committee, PKP No.
0005.02.1 dated November 14, 2019, Based on these
guidelines, the Committee provides recommendations
to the Board of Commissioners regarding the
development program and capabilities of the Board
of Directors, and provides proposals for qualified
candidates as members of the Board of Directors to the
Board of Commissioners to be submitted to the GMS.
PT Bank Artha Graha Internasional Tbk
350 Laporan Tahunan 2023
Page 351
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principle Recommendation Implementation at BAGI Description
III Aspek 3: Fungsi dan Peran Direksi
Aspect 3: Function and Role of the Board of Directors
Prinsip 5 12. Penentuan jumlah anggota Direksi Bank telah menentukan jumlah anggota Direksi Terpenuhi
Memperkuat Keanggotaan mempertimbangkan kondisi Perusahaan dengan mempertimbangkan kompleksitas usaha Fulfilled
dan Komposisi Direksi. Terbuka serta efektifitas dalam Bank saat ini dan rencana pengembangan ke depan,
pengambilan keputusan. serta efektivitas dalam pengambilan keputusan. Bank
Principle 5 memiliki 5 (lima) orang anggota Direksi yang profesional
Strengthening the Determination of the number of members dan kompeten dibidang perbankan.
Membership and of the Board of Directors shall consider
Composition of the Board the condition of the Public Company and Bank memiliki Direktur Kepatuhan/Direktur Independen
of Directors. effectiveness of decision making. yang bertanggungjawab terhadap penerapan GCG di
Bank. Pengangkatan anggota Direksi dilakukan sesuai
dengan Peraturan Otoritas Jasa Keuangan No. 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris
Emiten atau Perusahaan Publik.
The Bank has determined the number of members of
the Board of Directors by considering the complexity
of the Bank's current business and future development
plans, as well as effectiveness in decision making. The
Bank has 5 (five) members of the Board of Directors
who are professional and competent in the banking
sector.
The Bank has a Director Compliance/Independent
Director who is responsible for the implementation
of GCG in the Bank. The appointment of members of
the Board of Directors is carried out in accordance
with the Financial Services Authority Regulation No.
33/POJK.04/2014 concerning the Board of Directors
and Board of Commissioners of Issuers or Public
Companies.
13. Penentuan komposisi anggota Direksi Penetapan komposisi anggota Direksi telah dilakukan Terpenuhi
memperhatikan, keberagaman keahlian, dengan mempertimbangkan pengetahuan, keahlian, Fulfilled
pengetahuan, dan pengalaman yang dan pengalaman yang relevan dalam melaksanakan
dibutuhkan. tugas sesuai dengan bidang masing-masing, khususnya
di bidang perbankan atau bidang keuangan, serta
Determination on the composition of mempertimbangkan kemampuan dalam melakukan
the members of the Board of Directors pengelolaan strategis dalam rangka pengembangan
considers the diversity, expertise, Bank yang sehat dengan senantiasa berpedoman
knowledge, and experience required. kepada peraturan perundang-undangan yang berlaku.
The determination of the composition of the members
of the Board of Directors has been made by considering
relevant knowledge, expertise and experience in
carrying out duties in accordance with their respective
fields, especially in the banking or financial fields, as
well as considering the ability to carry out strategic
management in the context of healthy development
of the Bank by always guiding applicable laws and
regulations.
14. Anggota Direksi yang membawahi Direktur yang membawahi Financial dan Accounting Terpenuhi
bidang akuntansi atau keuangan memiliki mempunyai kualifikasi keahlian dan/atau pengetahuan Fulfilled
keahlian dan/atau pengetahuan di bidang di bidang akuntansi antara lain dapat dilihat
akuntansi. berdasarkan latar belakang pendidikan, pengalaman
serta riwayat jabatan yang pernah diemban.
Members of the Board of Directors in Directors in charge of Financial and Accounting have
charge of accounting or finance have qualifications of expertise and/or knowledge in the
accounting expertise and/or knowledge. field of accounting, among others, can be seen based
on educational background, experience and history of
positions held.
Prinsip 6 15. Direksi mempunyai kebijakan penilaian Self-assessment Direksi telah dilakukan sesuai Terpenuhi
Meningkatkan Kualitas sendiri (Self-Assessment) untuk menilai ketentuan yang diatur dalam Peraturan Otoritas Jasa Fulfilled
Pelaksanaan Tugas dan kinerja Direksi. Keuangan No. 4/POJK.03/2016 tentang Penilaian
Tanggung Jawab Direksi. Tingkat Kesehatan Bank Umum dan Peraturan
The Board of Directors has a self- Turunannya. Self-assessment terhadap Penerapan
Principle 6 assessment policy to evaluate its own Tata Kelola Bank umum yang dilakukan melalui penilaian
Improving the Quality of performance. 3 (tiga) aspek governance, yaitu governance structure,
the Implementation of the governance process, dan governance outcome.
Duties and Responsibilities Self-assessment of the Board of Directors has been
of the Board of Directors. conducted in accordance with the provisions stipulated
in the Financial Services Authority Regulation No. 4/
POJK.03/2016 concerning Health Level Assessment
of Commercial Banks and its Derivative Regulations.
Self-assessment of the Implementation of Governance
of Commercial Banks is carried out through an
assessment of 3 (three) aspects of governance, namely
governance structure, governance process, and
governance outcome
16. Kebijakan penilaian sendiri (Self- Hasil self-assessment Direksi telah diungkapkan dalam Terpenuhi
Assessment) untuk menilai kinerja Direksi Laporan Tahunan ini pada uraian Penilaian Kinerja Fulfilled
diungkapkan melalui laporan tahunan Direksi di bab Tata Kelola Perusahaan.
Perusahaan Terbuka.
The results of the Directors' self-assessment have
The self-assessment policy on the Board been disclosed in this Annual Report in the description
of Directors performance is disclosed in of the Directors' Performance Assessment in the
the Annual Report of the Public Company. Corporate Governance chapter.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 351
Page 352
Tata Kelola Perusahaan
Corporate Governance
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principle Recommendation Implementation at BAGI Description
17. Direksi mempunyai kebijakan terkait Kebijakan pengunduran diri Direksi telah diatur dalam Terpenuhi
pengunduran diri anggota Direksi apabila Pedoman dan Tata Tertib Kerja Direksi PKP No. Fulfilled
terlibat dalam kejahatan keuangan. 0027.04.0 tanggal 28 Desember 2023, berdasarkan
pedoman tersebut, jika ada anggota Direksi yang
The Board of Directors has a policy merugikan Bank atau negara atau apabila yang
related to resignation of the members of bersangkutan dinyatakan bersalah oleh putusan
the Board of Directors if such member is pengadilan yang memiliki kekuatan hukum, maka akan
involved in financial crimes. diberhentikan atau masa jabatannya akan berakhir
dengan sendirinya dan Bank akan menyelenggarakan
RUPS atas hal tersebut.
The resignation policy of the Board of Directors has
been regulated in the Board of Directors Charter PKP
No. 0027.04.0 dated December 28, 2023, based on the
guideline, if any member of the Board of Directors is
detrimental to the Bank or the country or if the person
concerned is found guilty by a court decision that has
legal force, he/she will be dismissed or his/her term of
office will expire automatically and the Bank will hold a
GMS on the matter.
IV Aspek 4: Partisipasi Pemangku Kepentingan
Aspect 4: Stakeholder Participation
Prinsip 7 18. Perusahaan Terbuka memiliki kebijakan Bank menjaga kerahasiaan sesuai kaidah yang berlaku Terpenuhi
Meningkatkan Aspek Tata untuk mencegah terjadinya insider trading dengan tetap memperhatikan seluruh kepentingan Fulfilled
Kelola Perusahaan melalui Pemegang Saham dan Pemangku Kepentingan.
Partisipasi Pemangku The Public company has a policy to The Bank maintains confidentiality in accordance with
Kepentingan. prevent insider trading. applicable rules while taking into account the interests
of all Shareholders and Stakeholders.
Principle 7
Improving Corporate 19. Perusahaan Terbuka memiliki kebijakan Bank memiliki kebijakan anti korupsi dan anti fraud Terpenuhi
Governance Aspects anti korupsi dan anti fraud. sebagaimana dimuat dalam pedoman Anti Fraud No. Fulfilled
through Stakeholder 00001.02.4 tanggal 28 Maret 2023 tentang Pedoman
Participation The Public Company has an anti- Penerapan Strategi Anti Fraud, yang disosialisasikan
corruption and Anti-fraud policy. secara berkala kepada seluruh kantor cabang agar
dapat dilaksanakan secara konsisten.
The Bank has an anti-corruption and anti-fraud policy
as contained in the Anti Fraud guideline No. 00001.02.4
dated March 28, 2023 concerning Guidelines for
Implementing Anti Fraud Strategies, which is socialized
regularly to all branch offices so that it can be
implemented consistently.
20. Perusahaan Terbuka memiliki kebijakan Bank memiliki kebijakan seleksi dan peningkatan Terpenuhi
tentang seleksi dan peningkatan kemampuan vendor sebagaimana diatur dalam: Fulfilled
kemampuan pemasok atau vendor. a. KTI 025.01.0 tanggal 6 Desember 2017 tentang
Kebijakan Teknologi Informasi - Penggunaan
The Public Company has a suppliers Penyedia Jasa IT.
or vendors selection and capability b. SESDM 013.02.0 tanggal 22 Januari 2020 tentang
improvement policy. Ketentuan Penggunaan Alih Daya/Outsourcing.
c. SEO 116.04.0 tanggal 25 Januari 2023 tentang
Pengadaan Jasa Profesional.
The Bank has a vendor selection and upgrade policy
as stipulated in:
a. KTI 025.01.0 dated December 6, 2017 regarding
Information Technology Policy - Use of IT Service
Providers.
b. SESDM 013.02.0 dated January 22, 2020
concerning Provisions on the Use of Outsourcing.
c. SEO 116.04.0 dated January 25, 2023 concerning
Procurement of Professional Services.
21. Perusahaan Terbuka memiliki kebijakan Bank melaksanakan ketentuan dan persyaratan yang Terpenuhi
tentang pemenuhan hak-hak kreditur. dimuat dalam perjanjian antara Bank dengan kreditur Fulfilled
secara konsisten. Bank menggunakan dan mengelola
The Public Company has a policy on the dana kredit secara tepat sesuai kebutuhannya.
fulfillment of creditor’s rights. The Bank consistently implements the terms and
conditions contained in the agreement between the
Bank and creditors. The Bank uses and manages credit
funds appropriately according to their needs.
PT Bank Artha Graha Internasional Tbk
352 Laporan Tahunan 2023
Page 353
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principle Recommendation Implementation at BAGI Description
22. Perusahaan Terbuka memiliki kebijakan Bank memiliki kebijakan pelaksanaan whistleblowing Terpenuhi
sistem whistleblowing. system sebagaimana diatur dalam dalam Pedoman Anti Fulfilled
Fraud No. 00001.02.4 tanggal 28 Maret 2023 tentang
The Public Company has a policy on the Pedoman Penerapan Strategi Anti Fraud. Kebijakan
whistleblowing system. tersebut telah mencakup cara pengaduan, perlindungan
dan jaminan kerahasiaan pelapor, penanganan
pengaduan, pihak yang mengelola pengaduan, serta
hasil penanganan dan tindak lanjut pengaduan.
Pengungkapan atas pelaksanaan kebijakan tersebut
diuraikan pada bagian Whistleblowing System dalam
bab Tata Kelola Perusahaan dalam Laporan Tahunan ini.
The Bank has a whistleblowing system implementation
policy as stipulated in the Anti Fraud Guidelines
No. 00001.02.4 dated March 28, 2023 concerning
Guidelines for Implementation of Anti Fraud Strategy.
The policy has covered the method of complaints,
protection and guarantee of confidentiality of the
whistleblower, handling of complaints, parties
who manage complaints, as well as the results of
handling and follow-up of complaints. Disclosure of
the implementation of the policy is described in the
Whistleblowing System section in the Corporate
Governance chapter of this Annual Report.
23. Perusahaan Terbuka memiliki kebijakan Masih dalam pengkajian dan pembahasan internal oleh Belum Terpenuhi
pemberian insentif jangka panjang kepada Dewan Komisaris dan Direksi terkait kebijakan insentif Not yet fulfilled
Direksi dan karyawan jangka panjang kepada Direksi dan karyawan.
Still under internal review and discussion by the Board
The Public Company has a long-term of Commissioners and Directors regarding long-term
incentive policy for the Board of Directors incentive policies for Directors and employees.
and employees.
V Aspek 5: Keterbukaan Informasi
Aspect 5: Information Disclosure
Prinsip 8 24. Perusahaan Terbuka memanfaatkan Bank mengungkapkan kebijakan komunikasi secara Terpenuhi
Meningkatkan Pelaksanaan penggunaan teknologi informasi secara jelas pada Laporan Tahunan yang telah dimuat dalam Fulfilled
Keterbukaan Informasi. lebih luas selain Situs Web sebagai media website Bank. Bank telah melaksanakan kebijakan
keterbukaan informasi. keterbukaan informasi berdasarkan Peraturan Otoritas
Principle 8 Jasa Keuangan No. 8/POJK.04/2015 tentang Situs Web
Improving the The Public Company benefits from the Emiten atau Perusahaan Publik. Bank mengungkapkan
Implementation of utilization of broader technology other informasi kegiatan usaha Bank dalam bahasa Indonesia
Information Disclosure. than Website as information disclosure dan bahasa Inggris antara lain informasi terkait:
channel. a. Website Bank;
b. Paparan Publik;
c. Laporan Tahunan & Laporan Keberlanjutan;
d. Company Profile;
e. Press Release;
f. Sponsorship; dan
g. Edukasi Perbankan.
The Bank clearly discloses the communication policy
in the Annual Report which has been published on
the Bank's website. The Bank has implemented the
information disclosure policy based on the Financial
Services Authority Regulation No. 8/POJK.04/2015
regarding the Website of Issuers or Public Companies.
The Bank discloses information on the Bank's
business activities in Indonesian and English, including
information related to:
a. Bank's website;
b. Public Expose;
c. Annual Report & Sustainability Report;
d. Company Profile;
e. Press Release;
f. Sponsorship; and
g. Banking Education.
25. Laporan Tahunan Perusahaan Terbuka Bank telah mengungkapkan informasi mengenai Terpenuhi
mengungkapkan pemilik manfaat akhir Pemegang Saham yang memiliki saham 5% (lima Fulfilled
dalam kepemilikan saham Perusahaan persen) atau lebih pada bab Profil Perusahaan dalam
Terbuka paling sedikit 5% (lima persen), Laporan Tahunan ini.
selain pengungkapan pemilik manfaat The Bank has disclosed information regarding
akhir dalam kepemilikan saham Shareholders who own 5% (five percent) or more
Perusahaan Terbuka melalui pemegang shares in the Company Profile chapter in this Annual
saham utama dan pengendali. Report.
The Annual Report of the Public Company
discloses share ownership of at least
5% (five percent), other than disclosure
of ultimate shareholders of the Public
Company through major and controlling
shareholders.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 353
Page 354
Tata Kelola Perusahaan
Corporate Governance
TRANSPARANSI PRAKTIK BAD GOVERNANCE
TRANSPARENCY OF BAD GOVERNANCE PRACTICES
Laporan Atas Kegiatan Perusahaan Report on Company Activities that
Yang Mencemari Lingkungan Pollute the Environment
Bank berkomitmen untuk senantiasa mendukung program The Bank is committed to continuously supporting the
Save Earth (Go Green), taksonomi hijau telah diterapkan Save Earth (Go Green) program, green taxonomy has
dalam internal Bank meskipun sedikit sekali bersinggungan been implemented within the Bank although it has very
dengan kegiatan pencemaran lingkungan karena kegiatan little contact with environmental pollution activities due to
usaha di industri perbankan. business activities in the banking industry.
Pemenuhan Kewajiban Perpajakan Fulfillment of Tax Obligations
Bank Artha Graha Internasional membayar pajak sebesar Bank Artha Graha Internasional paid IDR135.6 billion in taxes
Rp135,6 miliar pada tahun 2023 sebagai wujud kontribusi in 2023 as a form of contribution to the country.
kepada negara.
Kesesuaian Penyajian Laporan Conformity of Presentation of Annual
Tahunan dan Laporan Keuangan Reports and Financial Statements
Dengan Peraturan yang Berlaku dan with Applicable Regulations and
Standar Akuntansi Keuangan Financial Accounting Standards
Dalam penyusunan Laporan Tahunan dan Laporan In the preparation of the Annual Report and Financial
Keuangan Bank Artha Graha Internasional, informasi yang Statements of Bank Artha Graha Internasional, the
tersaji telah disesuaikan dengan peraturan dan perundang- information presented has been adjusted to the applicable
undangan yang berlaku antara lain mengacu pada Surat regulations and laws, including referring to the Financial
Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 Services Authority Circular Letter No. 16/SEOJK.04/2021
Tentang Bentuk dan Isi Laporan Tahunan Emiten atau Regarding Form and Content of Issuer's Annual Report
Perusahaan Publik dan penyusunan Laporan Keuangan or Public Companies and the preparation of the Financial
yang berakhir pada 31 Desember 2023 telah diperiksa Statements ending December 31, 2023 has been checked
kesesuaiannya dengan Standar Akuntansi Keuangan yang for compliance with applicable Financial Accounting
berlaku dan disahkan oleh Kantor Akuntan Publik yang Standards and authorized by the Public Accounting Firm
ditunjuk oleh Bank dalam RUPS. appointed by the Bank in the GMS.
Kasus Terkait Buruh dan Karyawan Labor and Employee Related Cases
Pada tahun 2023 Bank Artha Graha Internasional In 2023, Bank Artha Graha Internasional reported to the
melaporkan kepada regulator terkait dengan tindakan regulator regarding fraud committed by 2 (two) employees.
fraud yang dilakukan oleh 2 (dua) karyawan. Hal tersebut This qualifies as an act of embezzlement of funds which falls
dikualifikasikan sebagai tindakan Penggelapan dana yang into the criminal realm.
masuk dalam ranah Pidana.
PT Bank Artha Graha Internasional Tbk
354 Laporan Tahunan 2023
Page 355
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Pengungkapan Segmen Operasi Disclosure of Operating Segments
Bab Analisis Pembahasan Manajemen telah mengungkapkan Management Discussion and Analysis chapter discloses
berbagai segmen operasi yang dilakukan oleh Bank the various operating segments of the Bank along with
disertai dengan informasi pendapatan dan laba/rugi. revenue and profit/loss information.
Kesesuaian Berkas Laporan Tahunan Conformity of Annual Report File
dan Laporan Keberlanjutan and Sustainability Report
Bank Artha Graha Internasional senantiasa melakukan Bank Artha Graha Internasional always checks before
pengecekan sebelum mengunggah Laporan Tahunan dan uploading the Annual Report to ensure data conformity
Laporan Keberlanjutan untuk memastikan kesesuaian data between hardcopy and softcopy.
antara hardcopy dengan softcopy.
PERMODALAN DAN MANAJEMEN RISIKO
CAPITAL AND RISK MANAGEMENT
Bank Artha Graha Internasional menyadari pentingnya Bank Artha Graha Internasional realizes the importance of
penerapan praktik manajemen risiko seiring dengan tingkat implementing risk management practices in line with the
kompleksitas usaha yang semakin meningkat dari waktu increasing level of business complexity over time. This is
ke waktu. Hal ini dilakukan agar Bank mampu beradaptasi accomplished to ensure that the Bank is able to adapt to the
dengan perubahan-perubahan yang terjadi dalam changes that occur in the banking business environment.
lingkungan bisnis perbankan. Lingkungan eksternal dan The external and internal banking environment is very
internal perbankan sangat dinamis seiring dengan tuntutan dynamic along with the demands of various Stakeholders,
dari berbagai Pemangku Kepentingan, peningkatan the increasing complexity of business activity risks and the
kompleksitas risiko kegiatan usaha dan tingkat persaingan level of competition in an increasingly competitive industry.
di industri yang semakin kompetitif.
Bank telah menyusun kebijakan, proses, kompetensi, The Bank has developed policies, processes, competencies,
akuntabilitas, pelaporan, dan sistem informasi pendukung, accountability, reporting, and supporting information
serta mengimplementasikan pendekatan komprehensif systems, as well as implementing a comprehensive
untuk mengidentifikasi, mengukur, memprioritaskan, approach to identify, measure, prioritize, monitor, and
memantau, dan mengendalikan risiko-risiko yang control risks that impact the business, operations, and
berdampak terhadap bisnis, operasional, dan organisasi, organization, with the aim of effective and efficient risk
dengan tujuan agar implementasi manajemen risiko management implementation. This is carried out in line with
berjalan efektif dan efisien. Hal ini dilakukan sejalan dengan Bank Artha Graha Internasional's commitment to proactive
komitmen pengelolaan yang dilakukan secara proaktif oleh management in order to support the Bank in achieving
Bank Artha Graha Internasional dalam rangka mendukung healthy and sustainable growth as well as maintaining an
Bank dalam mencapai pertumbuhan yang sehat dan optimal level of risk adjusted return and shareholder value.
berkelanjutan serta memelihara tingkat risk adjusted return
yang optimal dan shareholder value.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 355
Page 356
Tata Kelola Perusahaan
Corporate Governance
Dasar Penerapan Manajemen Risiko Basis for Risk Management
Implementation
Dasar penerapan pengelolaan permodalan dan manajemen The basis of Bank Artha Graha Internasional's capital and
risiko Bank Artha Graha Internasional mengacu pada risk management implementation refers to the following
beberapa peraturan berikut: regulations:
Peraturan Otoritas Jasa Keuangan (POJK): Financial Services Authority Regulation (POJK):
• POJK No. 4/POJK.03/2016 tentang Penilaian Tingkat • POJK No. 4/POJK.03/2016 concerning Health Level
Kesehatan Bank Umum; Assessment of Commercial Banks;
• POJK No. 18/POJK.03/2016 tentang Penerapan • POJK No. 18/POJK.03/2016 concerning the
Manajemen Risiko bagi Bank Umum; Implementation of Risk Management for Commercial
Banks;
• POJK No. 38/POJK.03/2016 tentang Penerapan • POJK No. 38/POJK.03/2016 concerning the
Manajemen Risiko dalam Penggunaan Teknologi Implementation of Risk Management in the Use of
Informasi oleh Bank Umum; Information Technology by Commercial Banks;
• POJK No. 55/POJK.03/2016 tentang Penerapan Tata • POJK No. 55/POJK.03/2016 concerning the
Kelola bagi Bank Umum; Implementation of Governance for Commercial Banks;
• POJK No. 13/POJK.03/2020 tentang Perubahan • POJK No. 13/POJK.03/2020 concerning Amendments
atas Peraturan Otoritas Jasa Keuangan No. 38/ to Financial Services Authority Regulation No. 38/
POJK.03/2016 tentang Penerapan Manajemen Risiko POJK.03/2016 concerning the Implementation of Risk
dalam Penggunaan Teknologi Informasi oleh Bank Management in the Use of Information Technology by
Umum; dan Commercial Banks; and
• POJK No. 17 Tahun 2023 tentang Penerapan Tata Kelola • POJK No. 17 of 2023 concerning Implementation of
Bagi Bank Umum. Governance for Commercial Banks.
Surat Edaran Otoritas Jasa Keuangan (SEOJK): Circular Letter of the Financial Services Authority (SEOJK):
• SEOJK No. 34/SEOJK.03/2016 tentang Penerapan • SEOJK No. 34/SEOJK.03/2016 concerning the
Manajemen Risiko bagi Bank Umum; Implementation of Risk Management for Commercial
Banks;
• SEOJK No. 13/SEOJK.03/2017 tentang Penerapan Tata • SEOJK No. 13/SEOJK.03/2017 concerning the
Kelola bagi Bank Umum; Implementation of Governance for Commercial Banks;
• SEOJK No. 14/SEOJK.03/2017 tentang Penilaian Tingkat • SEOJK No. 14/SEOJK.03/2017 concerning Health Level
Kesehatan Bank Umum; dan Assessment of Commercial Banks; and
• SEOJK No. 21/SEOJK.03/2017 tentang Penerapan • SEOJK No. 21/SEOJK.03/2017 concerning the
Manajemen Risiko dalam Penggunaan Teknologi Implementation of Risk Management in the Use of
Informasi oleh Bank Umum. Information Technology by Commercial Banks.
Pengungkapan Permodalan Capital Disclosure
Bank Artha Graha Internasional memiliki profil kecukupan Bank Artha Graha Internasional has a strong capital
modal dan struktur permodalan yang kuat sebagai adequacy profile and capital structure to support the
penopang pengembangan ekspansi usaha Bank saat Bank's current and future business expansion. The Bank's
sekarang dan di masa mendatang. Pemenuhan Bank compliance with various regulatory requirements related
terhadap berbagai ketentuan Regulator terkait permodalan to capital is carried out to ensure that the Bank's capital
dilakukan untuk memastikan agar struktur permodalan structure is compliant and efficient. In accordance with
Bank telah comply dan efisien. Sesuai dengan Peraturan the Financial Services Authority Regulation (POJK) dated
Otoritas Jasa Keuangan (POJK) tanggal 26 Desember December 26, 2022 No. 27 of 2022 concerning the Second
2022 No. 27 Tahun 2022 tentang Perubahan Kedua POJK Amendment to POJK No. 11/POJK.03/2016 concerning the
No. 11/POJK.03/2016 tentang Kewajiban Penyediaan Minimum Capital Adequacy of Commercial Banks, Bank
Modal Minimum Bank Umum, modal Bank Artha Graha Artha Graha Internasional's capital consists of:
Internasional terdiri dari:
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
1. Modal Inti 1. Tier 1 Capital
Modal inti terdiri dari modal inti utama (Common Equity Core capital consists of main core capital (Common
Tier/CET 1) dan modal inti tambahan (Additional Tier 1). Equity Tier 1/CET 1) and additional core capital (Additional
Modal inti utama terdiri dari modal disetor dan cadangan Tier 1). The main core capital consists of paid-up capital
tambahan modal (disclose reserve). Cadangan tambahan and disclosed reserve. The disclosed reserve includes
modal ini mencakup faktor penambah (Pendapatan enhancing factors (Other Comprehensive Income in
Komprehensif lainnya berupa selisih lebih penjabaran the form of excess translation of financial statements,
laporan keuangan, potensi keuntungan yang berasal dari potential gain from increase in fair value of available-for-
peningkatan nilai wajar aset keuangan kategori tersedia sale financial assets, and surplus balance on revaluation
untuk dijual, dan saldo surplus revaluasi aset tetap of fixed assets plus Other Additional Capital Reserve
ditambah Cadangan Tambahan Modal Lainnya berupa in the form of agio, general reserve, prior years' profit,
agio, cadangan umum, laba tahun-tahun lalu, laba tahun current year profit, capital deposit fund and others
berjalan, dana setoran modal dan lainnya berdasarkan based on OJK approval) and reducing factors (Other
persetujuan OJK) dan faktor pengurang (Pendapatan Comprehensive Income in the form of excess translation
Komprehensif lainnya berupa selisih kurang penjabaran of financial statements, potential losses from increase in
laporan keuangan, potensi kerugian yang berasal dari fair value of available-for-sale financial assets plus other
peningkatan nilai wajar aset keuangan kategori tersedia additional capital reserves in the form of disagio, prior
untuk dijual ditambah cadangan tambahan modal lainnya year losses, current year losses, difference between
berupa disagio, rugi tahun-tahun lalu, rugi tahun berjalan, allowance for possible losses on earning assets and
selisih kurang penyisihan penghapusan aset (PPA) atas allowance for impairment losses, difference between
aset produktif dengan cadangan kerugian penurunan the amount of adjustments to valuation results of
nilai, selisih kurang antara jumlah penyesuaian terhadap financial instruments in the trading book and the amount
hasil valuasi dari instrumen keuangan dalam trading of adjustments based on financial accounting standards,
book dan jumlah penyesuaian berdasarkan standar non-productive PPA and others based on OJK approval).
akuntansi keuangan, PPA non-produktif serta lainnya
berdasarkan persetujuan OJK).
2. Modal Pelengkap (maksimum 100% dari modal inti) 2. Supplementary Capital (maximum 100% of core capital)
Modal pelengkap meliputi instrument modal dalam Supplementary capital includes capital instruments
bentuk saham atau bentuk lainnya yang memenuhi in the form of shares or other forms that meet the
persyaratan, agio atau disagio yang berasal dari requirements, agio or disagio derived from the issuance
penerbitan instrumen modal yang tergolong sebagai of capital instruments classified as supplementary
modal pelengkap, dan cadangan umum PPA atas aset capital, and PPA general reserves on productive assets
produktif yang wajib dihitung dengan jumlah maksimum that must be calculated with a maximum amount of
1,25% dari ATMR risiko kredit. 1.25% of RWA credit risk.
Profil permodalan Bank Artha Graha Internasional dalam 2 Bank Artha Graha Internasional's capital profile in the last 2
tahun terakhir adalah sebagai berikut: years is as follows:
Dalam jutaan Rupiah / In million Rupiah
Jenis Modal
2023 2022
Capital Type
Modal Inti
3.584.721 3.353.245
Tier 1 Capital
Modal Pelengkap
363.711 354.463
Supplementary Capital
Jumlah Modal
Total Capital 3.948.432 3.707.708
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Tata Kelola Perusahaan
Corporate Governance
Penilaian Kecukupan Permodalan Capital Adequacy Assessment
Bank Artha Graha Internasional senantiasa memenuhi Bank Artha Graha Internasional always complies with
seluruh peraturan yang ada terkait dengan ketentuan all existing regulations related to capital adequacy
kecukupan modal. Perhitungan kewajiban penyediaan requirements. The calculation of the minimum capital
modal minimum (KPMM) dan aset tertimbang menurut risiko adequacy requirement (CAR) and risk-weighted assets
(ATMR) dilakukan dengan menggunakan metode sebagai (RWA) is performed using the following methods:
berikut:
Jenis Risiko Metode Penilaian Risiko Kecukupan Modal
Risk Type Capital Adequacy Risk Assessment Method
Risiko Kredit Pendekatan Standar
Credit Risk Standardized Approach
Risiko Pasar Pendekatan Standar
Market Risk Standardized Approach
Risiko Operasional Pendekatan Standar
Operational Risk Standardized Approach
Penerapan Manajemen Risiko Implementation of Risk Management
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 Financial Services Authority Regulation No. 18/POJK.03/2016
tentang Penerapan Manajemen Risiko bagi Bank Umum on the Implementation of Risk Management for Commercial
menjadi panduan bagi Bank terkait penerapan manajemen Banks serves as a guide for the Bank regarding the
risiko di Bank Artha Graha Internasional. Adapun kerangka implementation of risk management at Bank Artha Graha
proses manajemen risiko dalam pengelolaan bisnis dan Internasional. The risk management process framework in
operasional Bank terdiri dari: managing the Bank's business and operations consists of:
1. Pengawasan aktif Direksi dan Dewan Komisaris; 1. Active supervision of the Board of Directors and Board
of Commissioners;
2. Kecukupan kebijakan dan prosedur manajemen risiko, 2. Adequacy of risk management policies and procedures,
serta penetapan limit risiko; and establishment of risk limits;
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of risk identification, measurement,
pemantauan, dan pengendalian risiko serta sistem monitoring, and control processes and risk management
informasi manajemen risiko; dan information systems; and
4. Sistem pengendalian internal yang menyeluruh. 4. Comprehensive internal control system.
Pengawasan Aktif Direksi dan Active Supervision of Board of
Dewan Komisaris Directors and Commissioners
Direksi dan Dewan Komisaris Bank berpartisipasi aktif The Bank's Board of Directors and Board of Commissioners
dalam penerapan manajemen risiko Bank. Dalam hal ini, actively participate in the implementation of the Bank's
pengawasan dilakukan sesuai tugas dan tanggung jawab risk management. In this case, supervision is carried out
yang dimiliki serta dilakukan secara berkala dan konsisten, in accordance with their duties and responsibilities and is
sekurang-kurangnya setiap bulan. carried out regularly and consistently, at least every month.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Direksi Board of Directors
Tugas dan tanggung jawab Direksi terkait penerapan The duties and responsibilities of the Board of Directors
manajemen risiko di Bank Artha Graha Internasional antara regarding the implementation of risk management in Bank
lain: Artha Graha Internasional include:
1. Menyusun kebijakan, strategi, dan kerangka manajemen 1. Developing written and comprehensive risk management
risiko secara tertulis dan komprehensif termasuk limit policies, strategies, and frameworks including overall
risiko secara keseluruhan dan per jenis risiko, dengan risk limits and per type of risk, taking into account the
memperhatikan tingkat risiko yang akan diambil (risk level of risk to be taken (risk appetite) and risk tolerance
appetite) dan toleransi risiko (risk tolerance) sesuai in accordance with the Bank's conditions and taking into
kondisi Bank serta memperhitungkan dampak risiko account the impact of risk on capital adequacy. After
terhadap kecukupan permodalan. Setelah mendapat obtaining approval from the Board of Commissioners,
persetujuan dari Dewan Komisaris, Direksi menetapkan the Board of Directors establishes the risk management
kebijakan, strategi, dan kerangka manajemen risiko policy, strategy and framework;
dimaksud;
2. Mengevaluasi dan/atau mengkinikan kebijakan, strategi, 2. Evaluating and/or updating risk management policies,
dan kerangka manajemen risiko paling kurang 1 (satu) strategies, and frameworks at least 1 (one) time in 1
kali dalam 1 (satu) tahun atau dalam frekuensi yang lebih (one) year or at a more frequent frequency in the event
sering dalam hal terdapat perubahan faktor-faktor yang of significant changes in factors affecting the Bank's
memengaruhi kegiatan usaha Bank, eksposur risiko, business activities, risk exposure, and/or risk profile;
dan/atau profil risiko secara signifikan;
3. Menetapkan struktur organisasi termasuk wewenang 3. Establishing an organizational structure including clear
dan tanggung jawab yang jelas pada setiap jenjang authorities and responsibilities at each level of positions
jabatan yang terkait dengan penerapan manajemen related to the implementation of risk management;
risiko;
4. Memastikan seluruh risiko yang material dan 4. Ensuring that all material risks and impacts caused
dampak yang ditimbulkan oleh risiko dimaksud by such risks have been followed up and submit
telah ditindaklanjuti dan menyampaikan laporan accountability reports to the Board of Commissioners
pertanggungjawaban kepada Dewan Komisaris secara on a regular basis. The report includes, among others,
berkala. Laporan dimaksud antara lain memuat laporan progress reports and problems related to material risks
perkembangan dan permasalahan terkait risiko yang along with corrective measures that have been, are
material disertai langkah-langkah perbaikan yang telah, being, and will be carried out;
sedang, dan akan dilakukan;
5. Memastikan pelaksanaan langkah-langkah perbaikan 5. Ensuring the implementation of corrective measures
atas permasalahan atau penyimpangan dalam kegiatan for problems or irregularities in the Bank's business
usaha Bank yang ditemukan oleh Internal Audit; activities found by Internal Audit;
6. Memastikan kecukupan dukungan keuangan dan 6. Ensuring adequate financial support and infrastructure
infrastruktur untuk mengelola dan mengendalikan risiko; to manage and control risk; and
dan
7. Memastikan bahwa fungsi manajemen risiko telah 7. Ensuring that the risk management function has been
diterapkan secara independen yang dicerminkan antara implemented independently, which is reflected in,
lain adanya pemisahan fungsi antara Risk Management among others, the separation of functions between
yang melakukan identifikasi, pengukuran, pemantauan Risk Management, which identifies, measures, monitors
dan pengendalian risiko dengan satuan kerja yang and controls risks, and the work unit that conducts and
melakukan dan menyelesaikan transaksi. completes transactions.
Dalam pelaksanaan tugas dan tanggung jawab tersebut, In carrying out these duties and responsibilities, the Board of
Direksi dibantu oleh Komite Manajemen Risiko, Komite Directors is assisted by the Risk Management Committee,
Kredit, Komite Asset and Liability, Komite Pengarah Credit Committee, Asset and Liability Committee,
Teknologi Informasi, serta Komite Human Capital. Selain Information Technology Steering Committee, and Human
itu, Direksi juga dibantu oleh Internal Audit, Direktorat Risk Capital Committee. In addition, the Board of Directors
Management, dan Direktorat Compliance. is also assisted by the Internal Audit, Risk Management
Directorate, and Compliance Directorate.
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Tata Kelola Perusahaan
Corporate Governance
Dewan Komisaris Board of Commissioners
Dewan Komisaris dalam penerapan manajemen risiko In implementing risk management in Bank Artha Graha
di Bank Artha Graha Internasional memiliki tugas dan Internasional, the Board of Commissioners has the following
tanggung jawab antara lain: duties and responsibilities:
1. Menyetujui kebijakan manajemen risiko termasuk 1. Approving risk management policies including risk
strategi dan kerangka manajemen risiko yang ditetapkan management strategies and frameworks established
sesuai dengan tingkat risiko yang akan diambil (risk in accordance with the Bank's risk appetite and risk
appetite) dan toleransi risiko (risk tolerance) Bank; tolerance;
2. Mengevaluasi kebijakan manajemen risiko dan strategi 2. Evaluating risk management policies and risk
manajemen risiko paling kurang 1 (satu) kali dalam 1 (satu) management strategies at least 1 (one) time in 1 (one)
tahun atau dalam frekuensi yang lebih sering dalam hal year or at a more frequent frequency in the event of
terdapat perubahan faktor yang memengaruhi kegiatan changes in factors that significantly affect the Bank's
usaha Bank secara signifikan; business activities;
3. Mengevaluasi pertanggungjawaban Direksi dan 3. Evaluating the accountability of the Board of Directors
memberikan arahan perbaikan atas pelaksanaan and provide direction for improvement on the
kebijakan manajemen risiko secara berkala. Evaluasi implementation of risk management policies on a regular
dilakukan dalam rangka memastikan bahwa Direksi basis. The evaluation is conducted in order to ensure
mengelola aktivitas dan risiko Bank secara efektif; dan that the Board of Directors effectively manages the
Bank's activities and risks; and
4. Memastikan kebijakan dan proses manajemen risiko 4. Ensuring risk management policies and processes are
dilakukan secara efektif dan terintegrasi dalam proses carried out effectively and integrated in the overall risk
manajemen risiko secara keseluruhan. management process.
Dewan Komisaris dibantu oleh Komite Audit, Komite The Board of Commissioners is assisted by the Audit
Pemantau Risiko, serta Komite Remunerasi dan Nominasi Committee, Risk Monitoring Committee, and Remuneration
dalam menjalankan tugas dan tanggung jawab tersebut. and Nomination Committee in carrying out these duties and
responsibilities.
Kecukupan Kebijakan dan Prosedur Adequacy of Risk Management
Manajemen Risiko, Serta Penetapan Policies and Procedures, and
Limit Risiko Establishment of Risk Limits
Bank Artha Graha Internasional memiliki kebijakan, prosedur Bank Artha Graha Internasional has policies, procedures
dan penetapan limit yang sesuai dengan penerapan and limit setting in accordance with the implementation of
kerangka kerja manajemen risiko yang efektif, efisien, dan an effective, efficient and professional risk management
profesional terhadap 8 (delapan) jenis risiko utama untuk framework for 8 (eight) main types of risk to support
mendukung pertumbuhan Bank secara prudent, konsisten the Bank's prudent, consistent and sustainable growth
dan berkelanjutan serta meningkatkan nilai tambah Bank di and increase the Bank's added value in the eyes of all
mata seluruh Pemangku Kepentingan. Stakeholders.
Kedelapan risiko utama tersebut terdiri dari: The eight key risks consist of:
1. Risiko Kredit; 1. Credit Risk;
2. Risiko Pasar; 2. Market Risk;
3. Risiko Likuiditas; 3. Liquidity Risk;
4. Risiko Operasional; 4. Operational Risk;
5. Risiko Hukum; 5. Legal Risks;
6. Risiko Reputasi; 6. Reputational Risk;
7. Risiko Stratejik; dan 7. Strategic Risk; and
8. Risiko Kepatuhan. 8. Compliance Risk.
Kebijakan, prosedur dan penetapan limit risiko tersebut The policies, procedures and risk limits are documented
didokumentasikan dan selanjutnya ditinjau secara berkala and reviewed periodically based on internal and external
berdasarkan perkembangan internal maupun eksternal. developments.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Kecukupan Proses Identifikasi, Adequacy of Risk Identification,
Pengukuran, Pemantauan, dan Measurement, Monitoring, and
Pengendalian Risiko, serta Sistem Control Processes, and Risk
Informasi Manajemen Risiko Management Information Systems
Bank Artha Graha Internasional memiliki infrastruktur untuk Bank Artha Graha Internasional has an infrastructure for
identifikasi, pengukuran, pemantauan, dan pengendalian risk identification, measurement, monitoring and control
risiko didukung dengan ketersediaan sistem informasi supported by the availability of an adequate management
manajemen yang memadai dan mampu mendukung fungsi information system capable of supporting the risk
manajemen risiko secara menyeluruh. management function as a whole.
Penerapan ICAAP bertujuan untuk memastikan kecukupan The implementation of ICAAP aims to ensure capital
modal sesuai profil risiko Bank di luar profil risiko yang sudah adequacy in accordance with the Bank's risk profile beyond
tercakup di pilar 1 (satu) yang sejalan dengan penerapan pilar the risk profile already covered in pillar 1 (one) in line with the
2 (dua) Basel II. Ketersediaan modal yang cukup senantiasa implementation of pillar 2 (two) of Basel II. The availability
dipastikan agar mampu menyerap potensi kerugian material of sufficient capital is always ensured to be able to absorb
yang mungkin terjadi dalam skenario kondisi stress dan potential material losses that may occur in stress scenarios
mendukung pertumbuhan bisnis secara berkelanjutan and support sustainable business growth.
(sustainable business growth).
Sub Direktorat Risk & Policy melakukan proses identifikasi, The Risk & Policy Sub-Directorate identifies, measures, and
pengukuran, pemantauan risiko dan bekerja sama dengan monitors risks and works closely with all business units
seluruh unit bisnis dan unit pendukung melakukan proses and support units to control and mitigate risks and build a
pengendalian dan mitigasi risiko serta membangun sistem comprehensive risk management information system.
informasi manajemen risiko yang menyeluruh.
Bank menerapkan manajemen risiko yang meliputi 3 (tiga) The Bank implements risk management which includes 3
bagian utama yaitu: (three) main parts, namely:
1. Proses Identifikasi; 1. Identification Process;
2. Proses Pengukuran; dan 2. Measurement Process; and
3. Proses Pemantauan dan Pengendalian Risiko. 3. Risk Monitoring and Control Process.
3 (tiga) unit kerja yang terlibat dalam proses tersebut adalah The 3 (three) work units involved in the process are front
front office (unit bisnis), middle office (unit manajemen risiko office (business unit), middle office (risk management and
dan sistem prosedur), dan back office (unit operasional) procedure system unit), and back office (operational unit)
yang dijelaskan sebagai berikut: which are explained as follows:
1. Front Office 1. Front Office
Jabatan kerja operasional yang dimiliki oleh Bank yang Operational work positions of the Bank that carry
melaksanakan transaksi secara langsung berdasarkan out transactions directly based on their duties and
tugas dan tanggung jawabnya, serta mengelola responsibilities, and manage the Bank's portfolio,
portofolio Bank, dengan tetap memperhatikan konsep while still paying attention to the concepts set by risk
yang telah ditetapkan oleh manajemen risiko. management.
a. Kantor Cabang, yaitu Account Officer dan Branch a. Branch Offices, namely Account Officers and
Director; Branch Director;
b. Direktorat Treasury, yaitu Dealer dan Treasury Sales; b. Treasury Directorate, namely Dealer and Treasury
Sales;
c. Unit kerja operasional lainnya, yaitu Customer c. Other operational work units are Customer Service
Service dan Teller; and Teller;
d. Direktorat Business Banking; dan d. Directorate of Business Banking; and
e. Regional Head. e. Regional Head.
Dalam rangka penerapan prinsip kehati-hatian In order to implement prudential principles and early
(prudential principles) dan penerapan sistem peringatan warning system, Sub Directorate of Risk & Policy is
dini (early warning system), Sub Direktorat Risk & Policy involved in every process of front office activities, by:
dilibatkan dalam setiap proses aktivitas front office,
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Tata Kelola Perusahaan
Corporate Governance
dengan cara:
a. Mengidentifikasi dan menilai risiko setiap a. Identifying and assessing the risk of each request for
permohonan penyimpangan dari ketentuan operasi deviation from the operating conditions submitted
yang diajukan oleh unit kerja operasional sesuai by the operational work unit in accordance with the
batasan/limit dan ketentuan Direksi; limits/limits and provisions of the Board of Directors;
b. Melakukan review serta memberikan rekomendasi b. Reviewing and providing recommendations in
berupa saran dan masukan terhadap draft kebijakan the form of advice and input on draft policies and
dan prosedur yang akan diterbitkan oleh Bank (Baru procedures to be issued by the Bank (New or
atau Revisi); dan Revised); and
c. Mengkaji risiko setiap rencana penerbitan produk c. Assessing the risk of any planned new product
atau aktivitas baru dan menganalisis risiko or activity and analyzing the risk of the User
atas proses User Acceptance Test (UAT) untuk Acceptance Test (UAT) process for new or existing
pengembangan produk atau aktivitas yang baru product or activity development.
atau yang sudah ada.
2. Middle Office 2. Middle Office
Bagian pendukung operasional Bank yang melakukan The Bank's operational support department that
pengelolaan, penyusunan pedoman/prosedur manages, prepares operational guidelines/procedures,
operasional, dan pengawasan operasional, serta and supervises operations, as well as performs bank-
melakukan manajemen risiko portofolio secara wide portfolio risk management, namely:
bankwide, yaitu:
a. Sub Direktorat Risk & Policy a. Sub Directorate of Risk & Policy
• Mengembangkan prosedur dan alat untuk • Developing procedures and tools for risk
identifikasi, pengukuran, pemantauan, dan identification,measurement, monitoring and
pengendalian risiko; control;
• Memantau posisi/eksposur risiko secara • Monitoring overall risk position/exposure
keseluruhan (portofolio), maupun per jenis risiko, (portfolio), as well as per risk type, including
termasuk pemantauan kepatuhan terhadap monitoring compliance with risk tolerance and
toleransi risiko dan limit-limit risiko yang risk limits set by the Board of Directors; and
ditetapkan oleh Direksi; dan
• Melakukan stress testing untuk mengetahui • Conducting stress testing to determine the
dampak dari implementasi kebijakan dan strategi impact of the implementation of risk management
manajemen risiko terhadap portofolio atau policies and strategies on the Bank's portfolio or
kinerja Bank secara keseluruhan. overall performance.
b. Sub Direktorat System Procedure b. System Procedure Sub Directorate
3. Back Office 3. Back Office
Bagian akhir dari proses operasional Bank yang The final part of the Bank's operational process that
menyelesaikan transaksi: completes a transaction:
a. Direktorat Asset Recovery; dan a. Directorate of Asset Recovery; and
b. Direktorat Operation melakukan pengelolaan risiko b. The Operations Directorate manages settlement
settlement. risk.
Organisasi dan Tata Kelola Risk Management Organization and
Manajemen Risiko Governance
Bank telah memiliki beberapa unit kerja pada struktur The Bank has several working units in the organizational
organisasi Direktorat Risk Management yang dibentuk structure of the Risk Management Directorate established
berdasarkan Peraturan Otoritas Jasa Keuangan No. 18/ based on the Financial Services Authority Regulation No.
POJK.03/2016 tentang Penerapan Manajemen Risiko bagi 18/POJK.03/2016 concerning the Implementation of Risk
Bank Umum untuk pengelolaan berbagai jenis risiko yang Management for Commercial Banks to manage various
melekat pada Bank sesuai dengan kompleksitas kegiatan types of risks inherent in the Bank in accordance with the
usahanya. complexity of its business activities.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Struktur Organisasi Direktorat Risk Organizational Structure of Risk
Management Management Directorate
Director Compliance
& Risk
Associate Director
Risk Management
Executive Officer
Risk & Policy
Sebagai second line of defense, selain bertanggung jawab As the second line of defense, in addition to being responsible
dalam menjalankan fungsi tata kelola manajemen risiko for carrying out the risk management governance function
secara independen, Direktorat Risk Management juga independently, the Risk Management Directorate also
bekerja sama dan bermitra dengan seluruh unit bisnis cooperates and partners with all business units and support
dan unit pendukung, mulai dari level strategis sampai units, starting from the strategic level to the transaction level
dengan level transaksi dalam rangka membangun proses in order to build a comprehensive process of identification,
identifikasi, pengukuran, pemantauan, pengendalian risiko measurement, monitoring, risk control and information
dan sistem informasi serta sistem pengendalian internal systems and internal control systems.
yang menyeluruh.
Dalam menjalankan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Risk
Direktorat Risk Management memiliki Pedoman dan Tata Management Directorate has a Guideline and Code of
Tertib Kerja yang tertuang Pedoman Manajemen Risiko No. Conduct as stipulated in Risk Management Manual No.
00001.03.3 tentang Manajemen Risiko Umum. 00001.03.3 on General Risk Management.
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Duties and Responsibilities of Risk
Manajemen Risiko Management
Manajemen risiko Bank Artha Graha Internasional memiliki Bank Artha Graha Internasional's risk management has
tugas dan tanggung jawab yang meliputi: duties and responsibilities that include:
1. Menetapkan risiko terkait dengan produk dan transaksi 1. Determining the risks associated with banking products
perbankan; and transactions;
2. Menetapkan penggunaan metode pengukuran dan 2. Establishing the use of risk management measurement
sistem informasi manajemen risiko; methods and information systems;
3. Menentukan limit dan penetapan toleransi risiko; 3. Determining limits and establishing risk tolerance;
4. Menetapkan sistem pengendalian internal dalam 4. Establishing an internal control system in the
penerapan manajemen risiko; implementation of risk management;
5. Menetapkan penilaian peringkat risiko; 5. Establishing a risk rating assessment;
6. Memberikan rekomendasi dalam penyusunan rencana 6. Providing recommendations in the preparation of
darurat (contingency plan); dan contingency plans; and
7. Melakukan kajian dan rekomendasi terhadap setiap 7. Conducting reviews and recommendations on any
pengembangan produk/aktivitas yang ada maupun existing or new product/activity development.
yang baru.
Komposisi personel Direktorat Risk Management Bank The personnel composition of Bank Artha Graha
Artha Graha Internasional pada akhir tahun 2023 terdiri dari Internasional's Risk Management Directorate at the end
19 (Sembilan belas) orang, yang terdiri dari 1 (satu) orang of 2023 consists of 19 (nineteen) people, consisting of
Associate Director, 1 (satu) orang Executive Officer dan 17 1 (one) Associate Director, 1 (one) Executive Officer and
(tujuh belas) orang staf. Seluruh personel Direktorat Risk 17 (seventeen) staff. All Risk Management Directorate
Management diangkat dan diberhentikan berdasarkan personnel are appointed and dismissed based on the
keputusan Direksi Bank. decision of the Bank's Board of Directors.
Sertifikasi Manajemen Risiko Risk Management Certification
Bank juga mengikutsertakan jajaran manajemen untuk The Bank also encourages its management to participate
berpartisipasi dalam program sertifikasi manajemen risiko in the risk management certification program (BSMR)
(BSMR) serta program pemeliharaan (refreshment program). and refreshment program. Information related to risk
Informasi terkait sertifikasi manajemen risiko di tahun 2023 management certification in 2023 is as follows:
sebagai berikut:
Jabatan Level Sertifikasi Jumlah Peserta
Position Certification Level Number of Participants
Dewan Komisaris Level V / setara Jenjang 7 (Standard) dan 1 orang | person
Board of Commissioners Level 4/ setara Jenjang 5 Komisaris
Level V (Standard) and Level II
Commissioner
Direksi Level V / setara Jenjang 7 4 orang | 4 people
Board of Directors Level V / Level 7
Deputy Director Level IV / Jenjang 6 dan 13 orang | 13 people
Deputy Director Level V / setara Jenjang 7
Level IV / Level 6 and
Level V / Level 7
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Strengthening Collaboration to Deliver Solutions
Pelaksanaan Kegiatan Manajemen Implementation of Risk Management
Risiko Activities
Manajemen risiko telah melaksanakan beberapa kegiatan Risk management carried out its duties and responsibilities
yang menjadi tugas dan tanggung jawabnya di sepanjang throughout 2023 as follows:
tahun 2023 sebagai berikut:
1. Penilaian Profil Risiko dan evaluasi perkembangannya; 1. Assessment of Risk Profile and evaluation of its
development;
2. Pengukuran KPMM sesuai Profil Risiko; 2. CAR measurement in accordance with the Risk Profile;
3. Pengukuran Risiko IT; 3. IT Risk Measurement;
4. Pengukuran risiko portofolio kredit Bank; 4. Measurement of the Bank's credit portfolio risk;
5. Pengukuran stress testing risiko kredit, risiko pasar 5. Measurement of credit risk stress testing, market risk
(risiko nilai tukar dan risiko suku bunga) dan risiko (exchange rate risk and interest rate risk) and liquidity
likuiditas dengan skenario sesuai peraturan OJK dan/ risk with scenarios in accordance with OJK regulations
atau best practice, termasuk penyampaian mitigasinya; and / or best practices, including the delivery of
mitigation;
6. Pemantauan perkembangan NPL, CKPN, Write Off dan 6. Monitoring the development of NPL, CKPN, Write Off
AYDA; and AYDA;
7. Pemantauan pelaksanaan Mark to Market (mtm) atas 7. Monitoring the implementation of Mark to Market (mtm)
Surat Berharga yang dimiliki Bank termasuk Transaksi on Securities owned by the Bank including Money
Money Market, Transaksi Forex, Posisi Devisa Netto Market Transactions, Forex Transactions, Net Foreign
(PDN) dan eksposur Surat Berharga; Exchange Position (NOP) and Securities exposure;
8. Pemantauan pemenuhan Giro Wajib Minimum (GWM), 8. Monitoring the fulfillment of Statutory Reserves (GWM),
Penyangga Likuiditas Makroprudensial (PLM), Macroprudential Liquidity Buffer (PLM), Macroprudential
Rasio Intermediasi Makroprudensial (RIM) termasuk Intermediation Ratio (RIM) including the development of
perkembangan Dana Pihak Ketiga (DPK) dan Aset Likuid Third Party Funds (DPK) and Bank Liquid Assets;
Bank;
9. Risiko Operasional di cabang/capem di mitigasi sampai 9. Operational Risk in branches/premises is mitigated to
dengan zero dan memantau kasus Fraud di Bank lain; zero and monitor Fraud cases in other Banks;
10. Review dan analisa risiko yang melekat pada produk 10. Review and analysis of risks inherent in new products or
atau aktivitas baru; activities;
11. Review dan analisa permohonan deviasi Kantor 11. Review and analysis of requests for Branch Office/Work
Cabang/Unit Kerja terkait terhadap ketentuan internal Unit deviations related to applicable internal regulations;
yang berlaku;
12. Penyampaian mitigasi risiko dari seluruh pemantauan 12. Submission of risk mitigation from all monitoring and
dan review yang telah dilakukan; review that has been conducted;
13. Pemenuhan tindak lanjut komitmen kepada OJK; 13. Fulfillment of follow-up commitments to OJK;
14. Sosialisasi dan edukasi Budaya Risiko (Risk Culture) 14. Socialization and education of Risk Culture to Branch
kepada Kantor Cabang secara berkelanjutan; Offices on an ongoing basis;
15. Pengembangan Bussiness Continuity Management 15. Development of Business Continuity Management
(BCM); dan (BCM); and
16. Penunjukan Risk Officer (RO) di setiap Direktorat dan 16. Appointment of Risk Officer (RO) in each Directorate
Cabang Induk. and Parent Branch.
Pengembangan Kompetensi Risk Management Competency
Manajemen Risiko Development
Dalam rangka mendukung kinerja dan menambah wawasan In order to support the performance and broaden the
pengelola manajemen risiko, Bank Artha Graha Internasional knowledge of risk management managers, Bank Artha Graha
mengikutsertakan personel dalam berbagai pelatihan, Internasional participates personnel in various trainings,
workshop dan seminar. Pengembangan kompetensi yang workshops and seminars. Competency development
telah diikuti selama tahun 2023, yaitu: programs that were participated in 2023 include:
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Tata Kelola Perusahaan
Corporate Governance
Materi Pengembangan Kompetensi/Latihan Waktu dan Tempat Pelaksanaan
Competency Development Materials/ Training Time and Venue
Sertifikasi Manajemen Risiko Jenjang 4 (Level 1) Jakarta, 9-10 Maret 2023
Level 4 Risk Management Certification (Level 1) Jakarta, March 9-10, 2023
Refreshment Manajemen Risiko Jakarta, 3-15 Juli 2023 ; 1-15 Agustus 2023
Risk Management Refreshment Jakarta, July3-15, 2023 ; August 1-15, 2023
Workshop Penerapan ATMR Risiko Pasar Jakarta, 18-19 September 2023
Workshop on Implementing Market Risk RWA Jakarta, September 18-19, 2023
Sustainable Finance-Carbon Literacy Jakarta, 9 dan 16 Desember 2023
Sustainable Finance-Carbon Literacy Jakarta, December 9 and 16, 2023
Pengungkapan Eksposur Risiko dan Disclosure of Risk Exposure and
Penerapan Manajemen Risiko Implementation of Risk Management
Risiko Kredit Credit Risk
Risiko kredit adalah risiko yang timbul akibat kegagalan Credit risk is the risk arising from the failure of other parties
pihak lain dalam memenuhi kewajiban kepada Bank, seperti to fulfill their obligations to the Bank, such as risks due to
risiko akibat kegagalan debitur, risiko konsentrasi kredit, debtor failure, credit concentration risk, counterparty credit
counterparty credit risk, dan settlement risk. risk, and settlement risk.
Pengungkapan Umum General Disclosure
1. Kebijakan pengelolaan risiko konsentrasi kredit 1. Credit concentration risk management policy
Rencana Bisnis Bank menjelaskan kebijakan terkait The Bank's Business Plan explains the policies related to
pengelolaan risiko kredit Bank termasuk kebijakan the Bank's credit risk management including exposure
pembatasan eksposur yang ditetapkan setiap tahun limitation policies set annually per economic sector,
per sektor ekonomi, jenis penggunaan, wilayah kerja, type of use, working area, as well as sectors that are
serta sektor yang menjadi perhatian dan perlu dihindari. of concern and need to be avoided. In this regard, the
Terkait hal tersebut, Direktorat Risk Management Risk Management Directorate calculates and analyzes
melakukan perhitungan serta analisis risiko portofolio credit portfolio risk based on LLL, economic sector,
kredit berdasarkan BMPK, sektor ekonomi, letak usaha business location and Non-Performing Loan (NPL) credit
dan eksposur kredit Non-Performance Loan (NPL), serta exposure, and reports it to management periodically.
melaporkannya kepada manajemen secara periodik.
2. Mekanisme pengukuran dan pengendalian risiko 2. Credit risk measurement and control mechanism
kredit The Risk Management Directorate measures credit risk
Direktorat Risk Management melakukan pengukuran through credit risk profile analysis which is reported to
risiko kredit melalui analisis profil risiko kredit yang the Financial Services Authority, Board of Directors and
dilaporkan kepada Otoritas Jasa Keuangan, Direksi Risk Management Committee periodically. The Bank
dan Komite Manajemen Risiko secara periodik. Bank uses a standardized approach, in accordance with Bank
menggunakan pendekatan standar (standardized Indonesia regulations, to measure credit risk capital
approach), sesuai dengan ketentuan Bank Indonesia adequacy. The rating system used is in the form of Credit
untuk mengukur kecukupan modal risiko kredit. Sistem Risk Rating (CRR) and Credit Risk Scoring which is one
pemeringkatan (rating system) yang digunakan berupa of the tools to help decide productive and consumptive
Credit Risk Rating (CRR) dan Credit Risk Scoring yang loans.
menjadi salah satu alat bantu memutus kredit produktif
dan konsumtif.
3. Definisi tagihan yang telah jatuh tempo dan tagihan 3. Definition of past due and impaired loans
yang mengalami penurunan nilai (impairment)
Tagihan yang jatuh tempo akan mengalami penurunan Past due receivables are subject to impairment if
nilai/impairment. Jika bukti objektif dan management’s objective evidence and management's expert judgment
expert judgement mengindikasikan bahwa Bank indicate that the Bank will not recover the financial
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tidak akan memperoleh kembali aset keuangan yang assets within the period specified in the contractual
diberikan sesuai jangka waktu yang ditetapkan dalam agreement.
kontrak perjanjian.
Upaya Mitigasi Mitigation Efforts
Pedoman Kebijakan Perkreditan Bank dan Pedoman The Bank's Credit Policy Guidelines and Credit Risk
Kebijakan Manajemen Risiko Kredit Bank mengatur upaya Management Policy Guidelines regulate the mitigation
mitigasi yang dilakukan untuk risiko kredit yang harus efforts taken for credit risk that must be carried out by
dijalankan oleh seluruh unit kerja yang terlibat dalam all work units involved in credit risk management. The
pengelolaan risiko kredit. Pelaksanaan kebijakan tersebut implementation of the policy is carried out by:
dilakukan dengan:
1. Menetapkan kembali risk appetite, risk tolerance dan 1. Re-establishing the risk appetite, risk tolerance and risk
risk limit di bidang perkreditan Bank; limit in the Bank's credit sector;
2. Melakukan kajian risiko atas sektor ekonomi/industri 2. Conducting risk assessments on economic/industrial
yang akan dibiayai oleh Bank secara periodik; dan sectors to be financed by the Bank periodically; and
3. Melakukan monitoring terhadap perkembangan risiko 3. Monitoring the development of credit concentration risk
konsentrasi kredit berdasarkan BMPK, Sektor Ekonomi based on LLL, Economic Sector and Geography Sector
dan Sektor Geografi secara periodik. periodically.
Risiko Pasar Market Risk
Risiko pasar merupakan risiko yang timbul akibat posisi Market risk is the risk arising from balance sheet positions and
neraca dan rekening administratif, termasuk transaksi administrative accounts, including derivative transactions,
derivatif, mengalami perubahan akibat dari kondisi pasar, experiencing changes due to market conditions, including
termasuk risiko perubahan harga option. Risiko ini dikelola the risk of changes in option prices. This risk is managed
oleh Sub Direktorat Risk & Policy yang bertanggung jawab by the Risk & Policy Sub-Directorate which is responsible
untuk melakukan identifikasi, kajian, analisis, penilaian, for identifying, studying, analyzing, assessing, reviewing,
peninjauan, pemantauan dan pengendalian risiko pasar monitoring and controlling market risks faced by the Bank.
yang dihadapi Bank.
Selama tahun 2023, Bank telah melakukan kegiatan In 2023, the Bank conducted management activities on
pengelolaan atas risiko suku bunga dan risiko nilai tukar, interest rate risk and exchange rate risk, which are part of
yang merupakan bagian dari risiko pasar. market risk.
Pengelolaan risiko nilai tukar dilakukan dengan berpedoman The management of exchange rate risk is carried out
pada batas Posisi Devisa Neto sesuai peraturan Otoritas based on the Net Open Position limit in accordance with
Jasa Keuangan, di mana Bank wajib mengelola dan the regulations of the Financial Services Authority, where
memelihara PDN paling tinggi sebesar 20% dari modal the Bank is required to manage and maintain the NOP at a
Bank secara harian. Terkait hal ini, Sub Direktorat Risk & maximum of 20% of the Bank's capital on a daily basis. In
Policy melakukan pemantauan terhadap posisi PDN secara this regard, the Risk & Policy Sub Directorate monitors the
periodik dan melaporkannya kepada Manajemen secara NPL position periodically and reports it to the Management
periodik sebagaimana diuraikan sebagai berikut: periodically as described below:
1. Hasil pemantauan risiko secara periodik maupun 1. Periodic risk monitoring results and capital adequacy
perhitungan kecukupan modal, baik pada banking book calculations, both in the banking book and trading book;
maupun trading book;
2. Hasil pengukuran profil risiko pasar setiap bulan untuk 2.. The results of market risk profile measurement every
melihat posisi dan kecenderungan risiko pasar, terutama month to see the position and trend of market risk,
jika terjadi peningkatan risiko dan parameter-parameter especially if there is an increase in risk and influencing
yang memengaruhi. Pemantauan risiko pasar dilakukan parameters. Market risk monitoring is also carried out on
pula terhadap transaksi oleh Direktorat Treasury transactions by the Treasury Directorate on a daily basis
secara harian dan dilaporkan secara periodik kepada and reported periodically to management;
manajemen;
3. Langkah-langkah dan rencana dalam mengantisipasi 3. Measures and plans in anticipation of market risk on
risiko pasar atas transaksi mata uang asing dilakukan foreign currency transactions are taken both due to
baik karena perubahan kurs maupun fluktuasi suku changes in exchange rates and fluctuations in interest
bunga, termasuk penjelasan mengenai semua rates, including a description of all provision of funds and
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Tata Kelola Perusahaan
Corporate Governance
penyediaan dana dan ikatan tanpa proteksi atau lindung bonds without protection or hedging, as well as debt
nilai, serta utang yang suku bunganya berfluktuasi atau whose interest rates fluctuate or are not predetermined;
yang tidak ditentukan terlebih dahulu; dan and
4. Pengungkapan informasi mengenai Interest Rate 4. Disclosure of information regarding Interest Rate Risk
Risk in Banking Book (IRRBB), termasuk asumsi yang in Banking Book (IRRBB), including assumptions used in
digunakan dalam pemantauan IRRBB seperti perilaku monitoring IRRBB such as non-maturity deposit behavior
non-maturity deposit dan informasi prepayment serta and prepayment information as well as the frequency
frekuensi pengukuran IRRBB sebagaimana diatur dalam of IRRBB measurement as stipulated in the provisions
ketentuan mengenai penerapan manajemen risiko bagi regarding the implementation of risk management for
Bank Umum. Commercial Banks.
Upaya Mitigasi Mitigation Efforts
Pengelolaan risiko suku bunga Bank dilakukan terhadap The Bank's interest rate risk management is carried out on
trading book dan banking book. Pengelolaan risiko the trading book and banking book. Trading book interest
suku bunga trading book dilakukan melalui analisis dan rate risk management is conducted through risk analysis
pengendalian risiko serta penetapan limit dan pemantauan and control as well as setting limits and monitoring limits
limit secara harian untuk aktivitas trading, yang meliputi on a daily basis for trading activities, which include money
transaksi money market, foreign exchange, dan surat-surat market transactions, foreign exchange, and securities.
berharga. Di sisi lain, Bank melakukan analisis repricing gap On the other hand, the Bank analyzes the repricing gap
antara risk sensitive asset dan risk sensitive liabilities untuk between risk sensitive assets and risk sensitive liabilities
pengelolaan risiko suku bunga banking book. for banking book interest rate risk management.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas timbul akibat ketidakmampuan Bank Liquidity risk arises from the Bank's inability to meet maturing
untuk memenuhi kewajiban yang jatuh tempo dari sumber obligations from cash flow funding sources and/or from
pendanaan arus kas dan/atau dari aset likuid berkualitas high quality liquid assets that can be collateralized, without
tinggi yang dapat diagunkan, tanpa mengganggu aktivitas disrupting the Bank's activities and financial condition.
dan kondisi keuangan Bank. Sub Direktorat Risk & Policy The Sub Directorate of Risk & Policy manages liquidity
melakukan pengelolaan atas risiko likuiditas melalui proses risk through a process of identification, measurement,
identifikasi, pengukuran, kajian, analisis, pemantauan dan assessment, analysis, monitoring and control of liquidity risk
pengendalian risiko likuiditas yang dihadapi Bank. faced by the Bank.
Upaya Mitigasi Mitigation Efforts
Bank melakukan upaya mitigasi risiko dengan cara sebagai The Bank conducts risk mitigation efforts in the following
berikut: ways:
1. Melakukan pengukuran profil risiko likuiditas setiap 1. Measuring the liquidity risk profile on a monthly basis
bulan yang menggambarkan posisi dan kecenderungan that illustrates the position and trend of the Bank's
risiko likuiditas Bank secara berkesinambungan, liquidity risk on an ongoing basis, so that it becomes an
sehingga menjadi indikator peringatan dini, jika Bank early warning indicator, if the Bank begins to experience
mulai mengalami permasalahan likuiditas; serta liquidity problems; as well as
2. Melakukan pemantauan terhadap hasil pengukuran 2. Monitoring the measurement results and implementation
dan pelaksanaan pemenuhan kebutuhan likuiditas of the Bank's daily liquidity needs, both primary and
harian Bank, baik primary reserve maupun secondary secondary reserves. Secondary reserves are carried
reserve. Secondary reserve dilakukan dengan lebih out more carefully in line with the Macroprudential
hati-hati sejalan dengan kondisi Rasio Intermediasi Intermediation Ratio (RIM) conditions and customer
Makroprudensial (RIM) dan behavior penarikan dana withdrawal behavior, so that the overall liquidity
oleh Nasabah, sehingga kondisi likuiditas secara condition can be maintained.
keseluruhan dapat tetap terjaga.
Mekanisme pengukuran risiko likuiditas dilakukan The liquidity risk measurement mechanism is carried out
menggunakan alat ukur, seperti proyeksi arus kas, profil using measurement tools, such as cash flow projections,
maturitas, dan stress testing, termasuk pelaksanaan maturity profiles, and stress testing, including the
simulasi rencana pendanaan darurat (contingency funding implementation of contingency funding plan simulations
plan) sesuai dengan ketentuan Regulator dan/atau praktisi in accordance with regulatory requirements and / or
terbaik yang ada. Strategi pendanaan, pengelolaan posisi existing best practices. Funding strategies, liquidity
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likuiditas, risiko likuiditas harian, pengelolaan aset likuid position management, daily liquidity risk, management of
berkualitas tinggi dan marketable, serta simulasi rencana high quality liquid and marketable assets, and simulation of
pendanaan darurat dilakukan untuk mengendalikan risiko contingency funding plans are carried out to control liquidity
likuiditas. Pengelolaan risiko likuiditas diselenggarakan risk. Liquidity risk management is organized through ALCO
melalui rapat ALCO yang dilakukan setiap bulan dan meetings which are conducted monthly and continuously.
berkelanjutan.
Risiko Operasional Operational Risk
Risiko operasional timbul akibat tidak cukupnya dan/atau Operational risk arises from inadequate and/or
tidak berfungsinya proses internal, kesalahan manusia, malfunctioning internal processes, human error, system
kegagalan sistem dan/atau adanya kejadian-kejadian failure and/or external events that affect the Bank's
eksternal yang memengaruhi operasional Bank. Pengelolaan operations. Operational risk management also includes 4
risiko operasional juga mencakup 4 risiko lainnya, yaitu risiko other risks, namely legal risk, reputation risk, strategic risk
hukum, risiko reputasi, risiko stratejik dan risiko kepatuhan and compliance risk which are managed by the Risk &
yang dikelola oleh Sub Direktorat Risk & Policy. Policy Sub Directorate.
Upaya Mitigasi Mitigation Efforts
Upaya mitigasi yang dilakukan Bank adalah sebagai berikut: The Bank's mitigation efforts are as follows:
1. Melakukan pencatatan potensi kerugian oleh Sub 1. Recording potential losses in operational work units
Direktorat Risk & Policy pada satuan kerja operasional periodically by the Sub Directorate of Risk & Policy
secara periodik melalui aplikasi Tools Loss Event dan using the Tools Loss Event and Potential Loss Event
Potential Loss Event yang telah diimplementasikan applications that have been implemented online in all
secara online diseluruh cabang. Pengelolaan database branches. Loss database management is one of the
kerugian menjadi salah satu data input dalam penilaian input data in the assessment of operational risk profile
parameter profil risiko operasional; dan parameters; and
2. Melaksanakan pemantauan terhadap perkembangan 2. Monitoring the development of operational risk profile
profil risiko operasional melalui identifikasi faktor- through identification of factors causing operational
faktor penyebab kerugian operasional yang terjadi losses and providing recommendations to the relevant
dan memberikan rekomendasi kepada satuan kerja operational work units in mitigating future risk events.
operasional terkait dalam melakukan mitigasi kejadian
risiko di masa mendatang.
Sub Direktorat Risk & Policy juga melakukan analisis, The Risk & Policy Sub Directorate also analyzes, assesses,
penilaian, tinjauan, dan pemantauan terhadap hal-hal reviews, and monitors the following:
berikut:
1. Pemantauan dan analisis terhadap kejadian-kejadian 1. Monitoring and analysis of fraud incidents that occur
fraud yang terjadi di bank lain melalui berbagai media in other banks through various media to be analyzed,
untuk dianalisis, dikaji, serta dibuatkan summary dan reviewed, and made a summary and risk mitigation to all
mitigasi risikonya ke seluruh cabang melalui Direktorat branches through the relevant Directorate so that fraud
terkait, sehingga kejadian fraud di bank lain tersebut incidents in other banks do not occur in the Bank;
agar tidak terjadi pada Bank;
2. Analisis dan penilaian terhadap permohonan 2. Analysis and assessment of requests for deviations
penyimpangan ketentuan operasi yang diajukan from operating regulations submitted by the relevant
oleh Cabang/Direktorat terkait sesuai batasan yang Branches/Directorates within the limits set by the Board
ditetapkan oleh Direksi; of Directors;
3. Pemantauan terhadap risiko TI yang melekat pada 3. Monitoring of IT risks inherent in activities carried out
aktivitas yang dilakukan oleh Direktorat SKTI dan Sub by the SKTI Directorate and Channel & Payment System
Direktorat Channel & Payment System secara periodik; Sub-Directorate on a periodic basis;
4. Tinjauan risiko terhadap rencana produk/aktivitas baru 4. Risk review of new product/activity plans related to the
terkait dengan penggunaan TI; use of IT;
5. Analisis dan penilaian atas proses UAT untuk 5. Analysis and assessment of the UAT process for the
pengembangan produk atau aktivitas yang telah ada development of existing products or activities as well as
maupun rencana penerbitan produk atau aktivitas baru; plans for the issuance of new products or activities; and
dan
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Corporate Governance
6. Penilaian terhadap IT Risk Register yang merupakan 6. Assessment of the IT Risk Register which is part of the IT
bagian dari Laporan Penerapan Manajemen Risiko TI Risk Management Implementation Report submitted by
yang disampaikan oleh oleh Direktorat SKTI ke Otoritas the SKTI Directorate to the Financial Services Authority
Jasa Keuangan setiap tahun. every year.
Risiko Hukum Legal Risk
Risiko hukum merupakan risiko yang timbul akibat tuntutan Legal risk is a risk arising from lawsuits and/or juridical
hukum dan/atau kelemahan aspek yuridis. Kelemahan weaknesses. The weakness of this aspect is caused by the
aspek ini disebabkan adanya ketiadaan peraturan absence of supporting laws and regulations or weaknesses
perundang-undangan yang mendukung atau kelemahan in the binding, such as not fulfilling the legal requirements
perikatan, seperti tidak terpenuhi syarat sahnya kontrak of the contract and binding documents that are not perfect.
dan pengikatan dokumen yang tidak sempurna.
Mekanisme Pengendalian Risiko Hukum Legal Risk Control Mechanism
Bank memantau perkembangan kasus-kasus hukum yang The Bank monitors the development of legal cases that
terjadi dan mengambil lesson learnt dari kasus tersebut occur and takes lessons learned from these cases for legal
untuk pengelolaan risiko hukum. Bank senantiasa melakukan risk management. The Bank always calculates the potential
perhitungan potensi kerugiannya, baik penyelesaian kasus loss, whether it is resolving the case by consensus/ peaceful
secara musyawarah mufakat/damai ataupun melalui jalur settlement or through the court for handling legal cases. The
pengadilan untuk penanganan kasus hukum. Bank juga Bank also pays special attention to legal cases that have
memberikan perhatian khusus atas kasus hukum yang the potential to cause significant losses. Legal risk profile
berpotensi menimbulkan kerugian secara signifikan. assessment is conducted based on the applicable Financial
Penilaian profil risiko hukum dilakukan berpedoman pada Services Authority regulations and has been submitted to
peraturan Otoritas Jasa Keuangan yang berlaku dan telah the Financial Services Authority in a timely manner, along
disampaikan kepada Otoritas Jasa Keuangan secara tepat with other risk profiles.
waktu, bersamaan dengan profil risiko lainnya.
Upaya Mitigasi Mitigation Efforts
Legal Bureau Bank Artha Graha Internasional melakukan The Legal Bureau of Bank Artha Graha Internasional
pengelolaan risiko hukum dengan mitigasi sebagai berikut: manages legal risk with the following mitigations:
1. Melakukan analisis hukum atas produk dan/atau 1. Conducting legal analysis on new products and/or
aktivitas baru, serta membuat standar dokumen hukum activities, as well as creating standard legal documents
yang terkait dengan produk dan/atau aktivitas tersebut; related to the products and/or activities;
2. Memeriksa segala perjanjian yang akan dibuat antara 2. Examining all agreements that will be made between the
Bank dengan pihak ketiga; Bank and third parties;
3. Melakukan pemeriksaan berkala atas perjanjian yang 3. Conducting periodic checks on agreements that have
telah dibuat; dan been made; and
4. Memantau risiko hukum yang ada di seluruh cabang dan 4. Monitoring legal risks in all branches and work units of
unit kerja Bank. the Bank.
Direktorat Asset Recovery dan Sub Direktorat Litigasi The Directorate of Asset Recovery and the Bank's Litigation
Bank berfungsi menangani setiap permasalahan hukum Sub-Directorate function to handle any legal issues related
yang terkait dengan litigasi agar risiko hukum yang mungkin to litigation so that legal risks that may arise can be
timbul dapat diminimalkan minimized.
Risiko Stratejik Strategic Risk
Risiko Stratejik merupakan risiko yang timbul akibat Strategic Risk is a risk arising from inaccuracies in making
ketidaktepatan dalam pengambilan dan/atau pelaksanaan and/or implementing strategic decisions, as well as failure to
keputusan strategis, serta kegagalan dalam mengantisipasi anticipate changes in the business environment. The Bank's
perubahan lingkungan bisnis. Ketidaktepatan Bank inaccuracy in preparing the right strategy can lead to the
dalam melakukan penyusunan strategi yang tepat dapat Bank's business failure in the future.
menimbulkan kegagalan bisnis Bank dimasa yang akan
datang.
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Kebijakan untuk Dapat Mengidentifikasi dan Policies to Identify and Respond to Changes in
Merespons Perubahan Lingkungan Bisnis Ekstern External and Internal Business Environment
dan Intern
Bank menetapkan sasaran dan strategi dengan melakukan The Bank sets goals and strategies by analyzing various
analisis terhadap berbagai faktor internal dan eksternal. internal and external factors. Internal factors are analyzed
Analisis faktor-faktor Internal menggunakan SWOT dengan using SWOT by mapping strengths, weaknesses,
memetakan kekuatan (strength), kelemahan (weakness), opportunities, and threats. Meanwhile, external factors are
peluang (opportunity), dan ancaman (threats). Sedangkan, analyzed by considering the current domestic and global
analisis faktor eksternal dengan mempertimbangkan conditions and trends, both from macroeconomic, political,
kondisi domestik dan global yang sedang berkembang dan and other factors as well as assumptions set by the Bank.
kecenderungannya, baik dari faktor makro ekonomi, politik, Therefore, the Bank must keep abreast of developments
dan faktor lainnya serta asumsi-asumsi yang ditetapkan and make necessary adjustments in the event of changes in
oleh Bank. Oleh karena itu, Bank harus senantiasa mengikuti the external and internal business environment.
perkembangan yang ada dan melakukan penyesuaian yang
diperlukan jika terjadi perubahan lingkungan bisnis secara
eksternal dan internal.
Mekanisme untuk Mengukur Kemajuan yang Mechanism to Measure the Progress Achieved
Dicapai dari Rencana Bisnis yang Ditetapkan from the Established Business Plan
Pemantauan dan penilaian atas progres pencapaian Monitoring and assessment of the progress of achieving the
Rencana Bisnis Bank (RBB) dilakukan setiap bulan dan Bank's Business Plan (RBB) is carried out every month and
menyampaikan penetapan pengukuran Key Performance conveys the determination of Key Performance Indicator
Indicator (KPI) terkait pencapaian tersebut kepada seluruh (KPI) measurements related to these achievements to all
unit kerja. Untuk target RBB yang belum tercapai, Bank work units. For RBB targets that have not been achieved,
melakukan analisis penyebab atau hambatannya dan the Bank analyzes the causes or obstacles and determines
penetapan tindakan perbaikan yang diperlukan, sehingga the necessary corrective actions, so that it is expected to
diharapkan dapat dipenuhi pada periode berikutnya. be met in the next period.
Upaya Mitigasi Mitigation Efforts
Sub Direktorat Risk & Policy melakukan pengelolaan risiko The Sub Directorate of Risk & Policy manages strategic
stratejik dengan mitigasi sebagai berikut: risks with the following mitigations:
1. Melakukan identifikasi dan kuantifikasi risiko strategis 1. Identifying and quantifying strategic risks since the
sejak awal penyusunan Rencana Bisnis Bank dengan beginning of the preparation of the Bank's Business
berpedoman pada visi, misi, strategi serta kemampuan Plan based on the Bank's vision, mission, strategy and
perusahaan; capabilities;
2. Mengelola risiko stratejik melalui proses pertimbangan 2. Managing strategic risk through a collective and
dan pengambilan keputusan secara kolektif dan comprehensive consideration and decision-making
komprehensif di lingkungan Komite Manajemen Risiko, process within the Risk Management Committee, to be
untuk selanjutnya disampaikan ke Direksi; dan subsequently submitted to the Board of Directors; and
3. Melakukan pemantauan terkait perkembangan 3. Monitoring the development of strategic risk exposures
eksposur risiko stratejik dilakukan setiap bulan dan on a monthly basis and submitting it to the Board of
disampaikan kepada Direksi dan Komite Pemantau Directors and the Risk Monitoring Committee through
Risiko melalui Laporan Profil Risiko Bank. the Bank's Risk Profile Report.
Risiko Kepatuhan Compliance Risk
Risiko kepatuhan adalah risiko yang timbul akibat Bank Compliance risk is the risk arising from the Bank's inability
tidak dapat mematuhi dan/atau tidak dapat melaksanakan to comply with and/or failure to implement applicable laws
peraturan perundang-undangan dan ketentuan yang and regulations. The laws and regulations that govern the
berlaku. Peraturan perundang-undangan dan ketentuan Bank's obligations as a banking institution include:
yang mengatur kewajiban Bank sebagai sebuah lembaga
perbankan meliputi:
1. Pemenuhan Rasio Kewajiban Penyediaan Modal 1. Fulfillment of the Minimum Capital Adequacy Ratio
Minimum (KPMM); (CAR);
2. Kualitas Aset; 2. Asset Quality;
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Tata Kelola Perusahaan
Corporate Governance
3. Pembentukan Cadangan Kerugian Penurunan Nilai 3. Establishment of allowance for impairment losses
(CKPN); (CKPN);
4. Batas Maksimum Pemberian Kredit (BMPK); 4. Maximum Lending Limit (LLL);
5. Penerapan Tata Kelola yang Baik (GCG); 5. Implementation of Good Governance (GCG);
6. Posisi Devisa Neto (PDN); 6. Net Open Position (NOP);
7. Giro Wajib Minimum (GWM); 7. Reserve Requirement (GWM);
8. Rasio Intermediasi Makroprudensial (RIM); dan 8. Macroprudential Intermediation Ratio (RIM); and
9. Risiko lain yang terkait dengan Ketentuan Tertentu. 9. Other risks associated with Specific Provisions.
Strategi Manajemen Risiko dan Efektivitas Risk Management Strategy and Effectiveness of
Penerapan Manajemen Risiko untuk Risiko Risk Management Implementation for Compliance
Kepatuhan Risk
Bank memastikan efektivitas penerapan manajemen risiko The Bank ensures the effectiveness of compliance risk
kepatuhan, antara lain yang berkaitan dengan: management implementation, among others relating to:
1. Kebijakan 1. Policy
a. Ketepatan penetapan limit risiko yang telah a. The accuracy of the determination of risk limits that
ditetapkan; have been set;
b. Kebijakan manajemen risiko dengan arah dan b. Risk management policy with the Bank's business
strategi usaha Bank; direction and strategy;
c. Penerapan kepatuhan, pengaturan tanggung jawab c. Implementation of compliance, responsibility and
dan akuntabilitas; accountability arrangements;
d. Kebijakan mengecualikan suatu pengambilan d. Policy to exclude irregularities in decision making;
keputusan yang menyimpang (irregularities); dan and
e. Penerapan kebijakan pengecekan kepatuhan melalui e. Implementation of the policy of checking compliance
prosedur secara berkala. through regular procedures.
2. Prosedur 2. Procedures
a. Ketepatan waktu mengkomunikasikan kebijakan a. Timeliness of communicating policies to all
kepada seluruh Karyawan pada setiap jenjang Employees at every level of the organization;
organisasi;
b. Kecukupan pengendalian terhadap pengembangan b. Adequacy of control over new product development;
produk baru;
c. Kecukupan laporan dan sistem data; c. Adequacy of reports and data systems;
d. Kecukupan pengawasan Dewan Komisaris dan d. Adequacy of supervision of the Bank's Board of
Direksi Bank; Commissioners and Directors;
e. Kecukupan pengendalian intern Bank, termasuk e. Adequacy of the Bank's internal control, including
aspek pemisahan fungsi dan pengendalian berlapis aspects of separation of functions and dual control;
(dual control);
f. Sistem informasi manajemen yang tepat waktu dan f. Timely and appropriate management information
tepat guna; system;
g. Efektivitas dari pengendalian terhadap akurasi, g. Effectiveness of controls over data accuracy,
kelengkapan, dan integritas data; completeness, and integrity;
h. Kecukupan proses menginterpretasikan (penafsiran) h. Adequacy of the process for interpreting applicable
perundang-undangan dan ketentuan yang berlaku; laws and regulations;
i. Komitmen Bank untuk memastikan bahwa i. The Bank's commitment to ensure that the Bank's
sumber daya Bank telah tepat dialokasikan untuk resources are appropriately allocated for the
kepentingan pelatihan Karyawan dan peningkatan purpose of training employees and promoting a
budaya kepatuhan; culture of compliance;
j. Identifikasi dan tindakan korektif yang tepat waktu j. Timely identification and corrective action against
terhadap pengaruh pelanggaran dan ketidakpatuhan the effects of violations and non-compliance with
terhadap perundang-undangan dan ketentuan yang applicable laws and regulations; and
berlaku; dan
k. Kecukupan mengintegrasikan aspek kepatuhan k. Adequacy of integrating compliance aspects at
pada setiap tahap perencanaan Bank (corporate every stage of the Bank's corporate planning.
planning).
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
3. Human Capital 3. Human Capital
a. Ketepatan program kompensasi dan pengelolaan a. Appropriateness of compensation programs and
kinerja Karyawan dan pejabat Bank; performance management of Bank employees and
officers;
b. Tingkat turnover Karyawan dan pejabat Bank yang b. Turnover rate of employees and Bank officials who
menduduki posisi yang strategis pada Bank (high occupy strategic positions in the Bank (high risk
risk taking unit); taking unit);
c. Kecukupan program pelatihan; c. Adequacy of training programs;
d. Kecukupan kompetensi Dewan Komisaris dan d. Adequacy of the competence of the Bank's Board of
Direksi Bank; dan Commissioners and Directors; and
e. Tingkat pemahaman dan kesesuaian arah strategi e. Level of understanding and suitability of business
usaha dengan risk tolerance. strategy direction with risk tolerance.
4. Sistem Pengendalian 4. Control System
a. Efektivitas dan independensi fungsi audit dan Sub a. Effectiveness and independence of the audit
Direktorat Risk & Policy; function and Sub Directorate of Risk & Policy;
b. Akurasi, kelengkapan, dan integritas laporan serta b. Accuracy, completeness, and integrity of reports
sistem informasi manajemen; and management information systems;
c. Keberadaan sistem pemantauan terhadap c. Existence of a monitoring system for irregularities
irregularities yang mampu mengidentifikasi dan capable of identifying and measuring increases in
mengukur peningkatan frekuensi dan jumlah the frequency and amount of risk exposures;
eksposur risiko;
d. Tingkat responsif Bank terhadap penyimpangan d. Level of responsiveness to deviations from the
kebijakan dan prosedur intern Bank; dan Bank's internal policies and procedures; and
e. Tingkat responsif Bank terhadap penyimpangan e. Responsiveness to irregularities in the Bank's
dalam sistem pengendalian internal Bank. internal control system.
Mekanisme untuk Pemantauan dan Pengendalian Mechanism for Monitoring and Controlling
Risiko Kepatuhan Compliance Risk
1. Melakukan langkah-langkah yang diperlukan untuk 1. Taking the necessary steps to maintain compliance
menjaga eksposur kepatuhan sesuai limit toleransinya exposure within its tolerance limit and/or in the event of
dan/atau apabila terjadi peningkatan eksposur risiko an increase in compliance risk exposure, among others:
kepatuhan, antara lain:
a. Menerbitkan prosedur perihal kriteria dan batasan a. Issuing procedures regarding certain criteria and
tertentu yang ditetapkan oleh Direksi untuk menilai limits set by the Board of Directors to assess the
unsur kepatuhannya terhadap perundangundangan elements of compliance with applicable laws and
dan peraturan Regulator yang berlaku berikut regulations of the Regulator along with the checklist
cheklist-nya atas setiap permohonan kredit; for each credit application;
b. Melakukan monitoring terhadap ketepatan waktu b. Monitoring the timeliness of the Bank's report
penyampaian laporan Bank ke Regulator; submission to the Regulator;
c. Pelatihan internal secara intensif terhadap kepatuhan c. Conducting intensive internal training on Employee
Karyawan dan memastikan efektivitas pelatihan compliance and ensuring the effectiveness of such
tersebut dengan melakukan pengujian pelatihan dan training by testing the training and monitoring its
pemantauan kinerjanya dalam pelaksanaan tugas performance in the performance of regular duties;
reguler;
d. Pelaksanaan tinjauan dan kajian terhadap kebijakan, d. Conducting reviews and assessments of policies,
pedoman dan prosedur kerja untuk meyakinkan guidelines and work procedures to ensure they are
telah sesuai dengan perundang-undangan dan in accordance with applicable laws and regulations
peraturan Regulator yang berlaku; dan of the Regulators; and
e. Melakukan sosialisasi pemahaman risiko kepatuhan e. Familiarizing the understanding of compliance risk to
kepada seluruh jenjang organisasi Bank secara all levels of the Bank's organization on an ongoing
berkesinambungan. basis.
2. Bank melakukan sosialisasi budaya kepatuhan secara 2. The Bank conducts continuous Socialization of
terus-menerus dan berkesinambungan ke seluruh compliance culture to all employees and organizational
Karyawan dan jenjang organisasi dengan berpedoman levels based on the Bank's vision, mission, corporate
kepada visi, misi, nilai-nilai perusahaan, program kerja, values, work programs, work culture, and Code of
budaya kerja, dan Kode Etik perusahaan. Conduct.
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Tata Kelola Perusahaan
Corporate Governance
Upaya Mitigasi Mitigation Efforts
Pengelolaan risiko kepatuhan dengan mitigasi sebagai Compliance risk management with the following mitigation:
berikut:
1. Melakukan identifikasi dan pengelolaan risiko kepatuhan 1. Identifying and managing compliance risk from the
sejak awal dengan memberikan masukan kepada unit outset by providing input to business units and
bisnis serta unit operasional dalam hal pengembangan operational units in terms of new product and/or activity
produk dan/atau aktivitas baru; development;
2. Melakukan penilaian terhadap kebijakan pedoman 2. Assessing the internal policy guidelines and procedures
dan prosedur internal yang dimiliki dalam rangka in order to ensure that all external regulations have
memastikan bahwa seluruh peraturan eksternal telah been accommodated and complied with in their
disediakan akomodasi sedemikian rupa dan dipatuhi implementation;
dalam pelaksanaannya;
3. Melakukan pengawasan setiap bulan mengenai 3. Monitoring the development of the Bank's compliance
perkembangan eksposur risiko kepatuhan Bank dan risk exposure on a monthly basis and reporting the
hasilnya dilaporkan kepada Dewan Komisaris serta results to the Board of Commissioners and Board of
Direksi melalui Laporan Profil Risiko Bank; dan Directors through the Bank's Risk Profile Report; and
4. Melakukan sosialisasi terkait peraturan yang berlaku 4. Conducting Socialization related to applicable
kepada seluruh jajaran perusahaan melalui media regulations to all levels of the company through online
online, sehingga setiap unit kerja dapat melaksanakan media, so that each work unit can carry out its duties
tugas dan tanggung jawab sesuai dengan peraturan and responsibilities in accordance with company
perusahaan. regulations.
Risiko Reputasi Reputation Risk
Risiko reputasi timbul akibat adanya penurunan tingkat Reputation risk arises from a decrease in the level of trust
kepercayaan Pemangku Kepentingan akibat dari persepsi of Stakeholders due to negative perceptions of the Bank.
negatif terhadap Bank. Kegagalan Bank dalam menjaga The Bank's failure to maintain its good reputation in the
reputasi baiknya di mata masyarakat menjadi penyebab eyes of the public is the cause of the negative perception.
timbulnya persepsi negatif tersebut. Penurunan atau A decrease or loss of customer trust in the Bank, which in
hilangnya kepercayaan Nasabah terhadap Bank yang pada turn has a direct impact on performance, especially on the
akhirnya berdampak langsung pada kinerja, khususnya Bank's operating income and volume of activities, occurs if
pada pendapatan usaha dan volume aktivitas Bank terjadi this risk continues.
apabila risiko ini terus berlanjut.
Kebijakan dan Mekanisme Risiko Reputasi Reputation Risk Policy and Mechanism
Penerapan manajemen risiko untuk risiko reputasi Bank The implementation of risk management for the Bank's
mencakup: reputation risk includes:
1. Pengawasan aktif Direksi dan Dewan Komisaris; 1. Active supervision of the Board of Directors and Board
of Commissioners;
2. Kecukupan kebijakan dan prosedur manajemen risiko 2. Adequacy of risk management policies and procedures
serta penetapan limit risiko reputasi; and determination of reputation risk limits;
3. Kecukupan proses identifikasi, pengukuran, pemantauan 3. Adequacy of the process of identification, measurement,
dan pengendalian risiko reputasi serta sistem informasi monitoring and control of reputation risk as well as
manajemen risiko reputasi; dan reputation risk management information system; and
4. Sistem pengendalian intern yang menyeluruh. 4. A comprehensive internal control system.
Kebijakan Bank dalam Melaksanakan Manajemen Bank Policy in Implementing Reputation Risk
Risiko Reputasi Management
1. Bank mempunyai kebijakan dan prosedur tertulis yang 1. The Bank has issued policies and procedures that fulfill
memenuhi prinsip-prinsip transparansi dalam rangka the principles of transparency in order to improve the
meningkatkan kualitas pelayanan kepada Nasabah dan quality of service to customers and other stakeholders
Pemangku Kepentingan lainnya untuk mengendalikan risiko to control reputation risk, where the policy is in line with
reputasi, di mana kebijakan tersebut telah sejalan dengan the provisions and/or laws and regulations governing
ketentuan dan/atau peraturan perundang-undangan yang customer protection;
mengatur mengenai perlindungan Nasabah;
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
2. Bank memiliki dan melaksanakan kebijakan komunikasi 2. The Bank has and implements appropriate
yang tepat dalam rangka menghadapi berita atau communication policies in order to deal with negative
publikasi yang bersifat negatif atau mencegah informasi news or publications or prevent information that tends to
yang cenderung kontra produktif, antara lain dengan be counter-productive, among others by implementing
cara menerapkan strategi penggunaan media yang effective media utilization strategies to deal with
efektif untuk menghadapi berita negatif; dan negative news; and
3. Bank mempunyai protokol khusus untuk pengelolaan 3. The Bank has special protocols for reputation
reputasi pada saat krisis, sehingga dapat dengan cepat management in times of crisis so that it can quickly
mengantisipasi peningkatan risiko reputasi pada saat anticipate an increase in reputation risk in times of crisis.
krisis.
Mekanisme Manajemen Risiko Reputasi Bank Bank Reputation Risk Management Mechanism
1. Identifikasi risiko reputasi; 1. Identification of reputation risk;
2. Penilaian/pengukuran risiko reputasi; 2. Assessment/measurement of reputation risk;
3. Pemantauan risiko reputasi; dan 3. Reputation risk monitoring; and
4. Pengendalian risiko reputasi, antisipasi dan mitigasi 4. Reputation risk control, anticipation and mitigation of
risiko reputasi. reputation risk.
Penerapan manajemen risiko reputasi dituangkan dalam The implementation of reputation risk management is
ketentuan internal Bank dalam Pedoman Manajemen Risiko outlined in the Bank's internal provisions in the Risk
tentang Manajemen Risiko Umum dan Manajemen Risiko Management Guidelines on General Risk Management and
Reputasi. Reputation Risk Management.
Upaya Mitigasi Mitigation Efforts
Corporate Secretary melakukan pengelolaan risiko reputasi Corporate Secretary manages reputation risk with the
dengan mitigasi sebagai berikut: following mitigations:
1. Melakukan pengawasan terhadap pemberitaan media 1. Monitoring media coverage to monitor negative
untuk memantau publikasi negatif atau keluhan Nasabah publications or customer complaints that appear in the
yang muncul di media; media;
2. Membuat klarifikasi dan tanggapan sesuai dengan 2. Preparing clarifications and responses in accordance
langkah terbaik yang ditempuh perusahaan apabila with the best steps taken by the company if there are
terdapat pemberitaan negatif dan keluhan Nasabah negative news and customer complaints that appear in
yang muncul di media; the media;
3. Melakukan analisis risiko reputasi yang mungkin 3. Conducting an analysis of reputational risks that may
timbul, serta strategi untuk mengantisipasi risiko saat arise, as well as strategies to anticipate risks when
meluncurkan produk/layanan/program baru Bank; dan launching new products/services/programs of the
Bank; and
4. Menyiapkan panduan untuk frontliner dan spokesperson 4. Preparing guidelines for frontliners and spokespersons
agar dapat menjelaskan informasi secara benar dan to explain information correctly and proportionally to
proporsional kepada Nasabah terkait informasi material customers regarding material information or information
atau yang penting untuk diketahui oleh Nasabah. that is important for customers to know.
Kecukupan modal yang dimiliki Bank mampu mendukung The Bank's capital adequacy is able to support business
jalannya bisnis dan telah sesuai dengan Rencana Bisnis Bank operations and is in accordance with the Bank's Business
pada tahun 2023. Kecukupan modal Bank juga senantiasa Plan in 2023. The Bank's capital adequacy also continues to
melampaui ketentuan minimum Otoritas Jasa Keuangan, exceed the minimum requirements of the Financial Services
di mana Bank termasuk dalam klasifikasi Kelompok Bank Authority, where the Bank is included in the classification of
berdasarkan Modal Inti kategori 1 (KBMI 1) sampai dengan Bank Group based on Tier 1 Capital category (KBMI 1) until
akhir tahun 2023. the end of 2023.
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Tata Kelola Perusahaan
Corporate Governance
TINJAUAN ATAS EFEKTIVITAS SISTEM MANAJEMEN
RISIKO PERUSAHAAN
Overview of the Bank’s Risk Management System Effectiveness
Tabel 1.a. Pengungkapan Kuantitatif Struktur Permodalan Bank Umum dalam jutaan Rupiah, kecuali dinyatakan lain
in million of Rupiah, unless otherwise stated
Tabel 1.a. Quantitative Disclosure of Commercial Bank Capital Structure
31 Desember 2023 31 Desember 2022
Komponen Modal December 31, 2023 December 31, 2022
Capital Component Konsolidasi Konsolidasi
Bank Bank
Consolidation Consolidation
(1) (2) (3) (4) (5) (6)
I KOMPONEN MODAL | Capital Component
A Modal Inti | Core Capital 3.584.721 3.584.721 3.353.245 3.353.245
1 Modal Disetor
2.242.372 2.242.372 2.242.372 2.242.372
Paid-in Capital
2 Cadangan Tambahan Modal
1.644.982 1.644.982 1.446.907 1.446.907
Disclosed Reserve
3 Modal Inovatif
- - - -
Innovative Capital
4 Faktor Pengurang Modal Inti
302.633 302.633 336.034 336.034
Core Capital Deduction
5 Kepentingan Nonpengendali
- - - -
Non Controlling Interest
B Modal Pelengkap *)
363.711 363.711 354.463 354.463
Supplementary Capital *)
1 Level Atas
- - - -
Upper Tier 2
2 Level Bawah Maksimum 50% Modal Inti
Lower Tier 2 Maximum 50% of the Core
- - - -
Capital
3 Faktor Pengurang Modal Pelengkap
- - - -
Supplementary Capital Deduction
C Faktor Pengurang Modal Inti dan Modal
Pelengkap
- - - -
Core Capital and Supplementary Capital
Deduction Factors
Eksposur Sekuritisasi
- - - -
Securitization Exposure
D Modal Pelengkap Tambahan yang Memenuhi
Persyaratan (Tier 3) **)
- - - -
Additional Supplementary Capital that
Satisfies Requirements (Tier 3)**)
E Modal Pelengkap Tambahan yang
Dialokasikan untuk Mengantisipasi Risiko
Pasar - - - -
Additional Supplementary Capital Allocated to
Anticipate Market Risk
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Memperkuat Kolaborasi Menghadirkan Solusi
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Tabel 1.a. Pengungkapan Kuantitatif Struktur Permodalan Bank Umum dalam jutaan Rupiah, kecuali dinyatakan lain
in million of Rupiah, unless otherwise stated
Tabel 1.a. Quantitative Disclosure of Commercial Bank Capital Structure
31 Desember 2023 31 Desember 2022
Komponen Modal December 31, 2023 December 31, 2022
Capital Component Konsolidasi Konsolidasi
Bank Bank
Consolidation Consolidation
TOTAL MODAL INTI DAN MODAL
PELENGKAP (A + B - C)
II 3.948.432 3.948.432 3.707.708 3.707.708
Total Core Capital and Supplementary Capital
(A + B- C)
TOTAL MODAL INTI, MODAL PELENGKAP,
DAN MODAL PELENGKAP TAMBAHAN
YANG DIALOKASIKAN UNTUK
MENGANTISIPASI RISIKO PASAR (A + B - C
III + E) 3.948.432 3.948.432 3.707.708 3.707.708
Total Core Capital,
Supplementary Capital and Additional
Supplementary Capital Allocated to
Anticipate Market Risk (A + B - C + E)
ASET TERTIMBANG MENURUT RISIKO
IV (ATMR) UNTUK RISIKO KREDIT 14.519.135 14.519.135 13.797.985 13.797.985
Risk Weighted Assets (RWA) for Credit Risk
ASET TERTIMBANG MENURUT RISIKO
(ATMR) UNTUK RISIKO OPERASIONAL
V 977.823 977.823 1.764.312 1.764.312
Risk Weighted Assets (RWA) for Operational
Risk
ASET TERTIMBANG MENURUT RISIKO
VI (ATMR) UNTUK RISIKO PASAR 321.312 321.312 346.212 346.212
Risk Weighted Assets (RWA) for Market Risk
A Metode Standar
321.312 321.312 346.212 346.212
Standardized Approach
B Metode Internal
- - - -
Internal Model
RASIO KEWAJIBAN PENYEDIAAN MODAL
MINIMUM UNTUK RISIKO KREDIT, RISIKO
OPERASIONAL DAN RISIKO PASAR [III : (IV +
VII V + VI)] 24,96% 24,96% 23,31% 23,31%
Capital Adequacy Ratio for Credit Risk,
Operational Risks and Market Risks [VII:(IV
+V + VI)
*) Modal Pelengkap posisi Desember 2015 mengacu pada Peraturan Bank Indonesia No. 15/12/PBI/2013 tanggal 12 Desember 2013 tentang Kewajiban
Penyediaan Modal Minimum Bank Umum.
**) Modal Pelengkap Tambahan yang Memenuhi Persyaratan (Tier 3) posisi Desember 2015 mengacu pada Peraturan Bank Indonesia No. 15/12/PBI/2013
tanggal 12 Desember 2013 tentang Kewajiban Penyediaan Modal Minimum Bank Umum.
*) Supplementary Capital refers to Bank Indonesia Regulation No. 15/12/PBI/2013 dated December 12, 2013 concerning Capital Adequacy Ratio for
Commercial Banks.
**) Eligible Additional Supplementary Capital (Tier 3) refers to Bank Indonesia Regulation No. 15/12/PBI/2013 dated December 12, 2013 concerning Capital
Adequacy Ratio for Commercial Banks.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 377
Page 378
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Cabang - Bank secara Individual
Table 2.1.a. Disclosure of Net Receivables by Branch - Bank Individually
31 Desember 2023
December 31, 2023
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio
No Net Receivables by Branch
Portfolio Category
AMBON ARTHA BANDUNG
BALIKPAPAN BANJARMASIN BATAM BITUNG
DIPONEGORO GADING ASIA AFRIKA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan kepada Pemerintah
1 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 446 174.199 69.003 43.438 73.387 58.529 20.188
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial Real 4.327 46.396 - 593 - 138 -
Estate
Kredit Pegawai/Pensiunan
7 - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha
Kecil, dan Portofolio Ritel
8 5.379 15.787 2.953 3.716 1.283 1.545 27
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
9 9 1.207.870 - - 999 14.235 -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 59 233 32 97 - 81 13
Past Due Receivables
Aset Lainnya
11 52.045 47.634 3.007 8.255 7.996 9.141 3.744
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
62.264 1.492.119 74.995 56.099 83.665 83.668 23.972
Total
PT Bank Artha Graha Internasional Tbk
378 Laporan Tahunan 2023
Page 379
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2023
December 31, 2023
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
DENPASAR KARET KARTINI MAKASSAR
BOGOR CIKARANG JAMBI KENDARI KUPANG LAMPUNG
BALI SURABAYA CIREBON A YANI
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - 250 - -
164.400 177.924 21.527 69.689 29.428 2.714 24.577 6.024 27.536 132.078
1.092 - - - 709 - 1.994 2.417 - -
- - - - - - - - - -
4.218 8.598 2.953 662 11.720 3.607 456 6.696 2.076 637
- 1.974 - - 76.130 - - - - -
626 599 144 28 196 185 130 233 43 411
14.659 4.932 25.735 9.323 25.982 6.002 12.595 17.278 5.995 8.943
- - - - - - - - - -
184.995 194.027 50.359 79.701 144.165 12.509 39.751 32.898 35.651 142.069
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 379
Page 380
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Cabang - Bank secara Individual
Table 2.1.a. Disclosure of Net Receivables by Branch - Bank Individually
31 Desember 2023
December 31, 2023
Kategori Portofolio Tagihan Bersih Berdasarkan Cabang
No
Portfolio Category Net Receivables by Branch
MEDAN PANGKAL
MATRAMAN MELAWAI P. JAYAKARTA PALEMBANG PEKANBARU
PEMUDA PINANG
(1) (2) (20) (21) (22) (23) (24) (25) (26)
Tagihan kepada Pemerintah
1 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 135.528 36.766 123.822 49.259 113.620 35.242 138.765
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial - 120 4.426 956 3.934 - 584
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 6.353 3.701 14.741 5.270 577 - 2.823
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 13.629 200.603 382 13.678 - - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 345 2 1.104 243 4 36 -
Past Due Receivables
Aset Lainnya
11 9.565 14.055 29.580 15.626 10.222 2.176 3.274
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
165.421 255.247 174.055 85.033 128.356 37.454 145.446
Total
PT Bank Artha Graha Internasional Tbk
380 Laporan Tahunan 2023
Page 381
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2023
December 31, 2023
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
SAMRAT SEMARANG SUDIRMAN
PONTIANAK SAMARINDA SOLO SURYOPRANOTO TERNATE Total
MANADO PANDANARAN JKT
(27) (28) (29) (30) (31) (32) (33) (34) (35)
- - - - - 5.138.954 - - 5.138.954
- - - - - 145.713 - - 145.713
- - - - - - - - -
- - - - - 496.589 - - 496.839
100.029 660 164.189 23.818 33.246 209.488 112.354 464 2.372.337
- - 833 - 758 8.023 3.297 - 80.596
- - - - - - - - -
3.230 639 3.359 2.368 4.972 458.694 11.711 1.238 591.989
- 29.964 - - - 10.001.805 71.040 11.632.317
- 9 424 181 14 13.114 544 44 19.174
10.255 2.404 28.220 4.499 4.798 3.858.657 17.133 6.719 4.280.449
- - - - - - - - -
113.514 33.676 197.025 30.866 43.789 20.331.037 216.080 8.465 24.758.367
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 381
Page 382
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Cabang - Bank secara Individual
Table 2.1.a. Disclosure of Net Receivables by Branch - Bank Individually
31 Desember 2022
December 31, 2022
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio
No Net Receivables by Branch
Portfolio Category
AMBON ARTHA BANDUNG
BALIKPAPAN BANJARMASIN BATAM BITUNG
DIPONEGORO GADING ASIA AFRIKA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan kepada Pemerintah
1 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 203 184.981 76.288 49.175 77.767 66.261 22.618
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial Real 4.561 6.249 - 716 - - -
Estate
Kredit Pegawai/Pensiunan
7 - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha
Kecil, dan Portofolio Ritel
8 1.152 497 - 3.030 - 782 -
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
9 2.877 18.459 2.997 1.405 4.260 19.236 -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 27 214 32 52 - 81 19
Past Due Receivables
Aset Lainnya
11 77.322 43.975 1.745 10.527 7.818 8.717 4.366
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
86.143 254.375 81.062 64.906 89.845 95.077 27.003
Total
PT Bank Artha Graha Internasional Tbk
382 Laporan Tahunan 2023
Page 383
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
DENPASAR KARET KARTINI MAKASSAR
BOGOR CIKARANG JAMBI KENDARI KUPANG LAMPUNG
BALI SURABAYA CIREBON A YANI
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - 250 - -
182.696 193.803 27.369 81.542 26.778 3.528 27.073 6.974 29.778 145.983
1.374 - 817 - 838 222 2.210 814 - 313
- - - - - - - - - -
2.283 1.479 447 - 1.827 2.706 554 1.035 1.841 170
2.914 8.458 1.640 122.430 543 - 6.215 485 533
630 614 34 28 211 267 127 238 - 505
21.728 5.898 28.206 10.819 31.622 13.661 14.159 21.813 11.957 10.647
- - - - - - - - - -
211.625 210.252 58.513 92.389 183.705 20.927 44.123 37.339 44.061 158.150
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 383
Page 384
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Cabang - Bank secara Individual
Table 2.1.a. Disclosure of Net Receivables by Branch - Bank Individually
31 Desember 2022
December 31, 2022
Kategori Portofolio Tagihan Bersih Berdasarkan Cabang
No
Portfolio Category Net Receivables by Branch
MEDAN PANGKAL
MATRAMAN MELAWAI P. JAYAKARTA PALEMBANG PEKANBARU
PEMUDA PINANG
(1) (2) (20) (21) (22) (23) (24) (25) (26)
Tagihan kepada Pemerintah
1 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 154.387 42.683 137.710 53.061 127.665 38.828 156.967
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial - 304 2.990 1.134 4.336 - -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 5.576 2.600 687 514 398 - 1.463
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 14.881 43.843 18.771 16.313 - - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 665 11 1.083 226 4 68 -
Past Due Receivables
Aset Lainnya
11 11.194 18.900 38.172 14.361 11.433 1.886 4.939
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
186.703 108.341 199.413 85.609 143.835 40.782 163.369
Total
PT Bank Artha Graha Internasional Tbk
384 Laporan Tahunan 2023
Page 385
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
SAMRAT SEMARANG SUDIRMAN
PONTIANAK SAMARINDA SOLO SURYOPRANOTO TERNATE Total
MANADO PANDANARAN JKT
(27) (28) (29) (30) (31) (32) (33) (34) (35)
- - - - - 6.617.714 - - 6.617.714
- - - - - 145.641 - - 145.641
- - - - - - - - -
- - - - - 533.352 - - 533.602
106.428 813 182.627 22.867 33.312 213.043 122.628 492 2.596.327
- - 919 - 1.108 13.755 1.054 - 43.714
- - - - - - - - -
1.824 71 1.903 600 530 186.047 3.062 825 223.904
- 3.896 - 2.892 7.776.200 56.680 205 8.126.136
1 9 396 166 17 2.452 541 32 8.749
10.174 1.163 34.541 5.586 14.145 4.188.871 19.114 5.133 4.704.592
- - - - - - - - -
118.427 5.953 220.386 32.112 49.112 19.677.075 203.079 6.687 23.000.380
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 385
Page 386
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.2.a. Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual
Table 2.2.a. Disclosure of Net Receivables by Remaining Term of Contract - Bank Individually
31 Desember 2023
December 31, 2023
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Kategori Portofolio Net Receivables by Remaining Term of Contract
No
Portfolio Category
> 1 tahun s.d. ≤ 3 > 3 tahun s.d. ≤ 5
≤ 1 tahun tahun tahun > 5 tahun Nonkontraktual Jumlah
≤ 1 year > 1 year up to > 3 years up > 5 years Noncontractual Total
≤ 3 years to ≤ 5 years
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan kepada Pemerintah
1 3.953.006 528.089 324.113 333.746 - 5.138.954
Government Receivables
Tagihan kepada Entitas Sektor
Publik
2 - - - 145.713 - 145.713
Public Sector Entities
Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 411.116 85.723 - - - 496.839
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 18.856 89.606 170.691 2.093.184 - 2.372.337
Property
Kredit Beragun Properti
Komersial
6 252 8.850 10.981 60.513 - 80.596
Loans Secured by Commercial
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 61.211 191.467 74.454 264.858 - 591.989
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 6.689.309 2.531.406 1.295.740 1.115.861 - 11.632.317
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 19.174 - - - - 19.174
Past Due Receivables
Aset Lainnya
11 - - - - 4.280.449 4.280.449
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
11.152.924 3.435.141 1.875.978 4.013.875 4.280.449 24.758.367
Total
PT Bank Artha Graha Internasional Tbk
386 Laporan Tahunan 2023
Page 387
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Term of Contract
> 1 tahun s.d. ≤ 3 > 3 tahun s.d. ≤ 5
≤ 1 tahun tahun tahun > 5 tahun Nonkontraktual Jumlah
≤ 1 year > 1 year up to > 3 years up > 5 years Noncontractual Total
≤ 3 years to ≤ 5 years
(9) (10) (11) (12) (13) (14)
4.868.857 1.043.195 207.927 497.735 - 6.617.714
- - - 145.641 - 145.641
- - - - - -
375.060 158.542 - - - 533.602
20.439 62.355 219.177 2.294.356 - 2.596.327
173 6.321 5.029 32.191 - 43.714
- - - - - -
14.898 15.952 54.886 138.169 - 223.904
3.196.689 1.561.453 1.814.035 1.553.959 - 8.126.136
8.749 - - - - 8.749
- - - - 4.704.592 4.704.592
- - - - - -
8.484.865 2.847.819 2.301.053 4.662.051 4.704.592 23.000.380
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 387
Page 388
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.3.a. Disclosure of Net Receivables Based on Economic Sector - Bank Individually
Tagihan kepada
Bank
Pembangunan
Tagihan kepada Multilateral
Kredit Beragun
Tagihan kepada Entitas Sektor dan Lembaga Tagihan kepada
Rumah Tinggal
Sektor Ekonomi Pemerintah Publik Internasional Bank
No Loans Secured
Economic Sectors Government Public Sector Multilateral Bank
by Residential
Receivables Entities Development Receivables
Property
Receivables Banks and
International
Institutions
Receivables
(1) (2) (3) (4) (5) (6) (7)
31 Desember 2023
December 31, 2023
Pertanian, Perburuan, dan
Kehutanan
1 - - - - -
Agriculture, Hunting and
Forestry
Perikanan
2 - - - - -
Fishery
Pertambangan dan Penggalian
3 - - - - -
Mining and Excavation
Industri Pengolahan
4 - - - - -
Processing Industry
Listrik, Gas, dan Air
5 - - - - -
Electricity, Gas and Water
Konstruksi
6 - 145.713 - - -
Construction
Perdagangan Besar dan Eceran
7 - - - - -
Wholesale and Retail Trade
Penyediaan Akomodasi dan
Penyediaan Makan Minum
8 - - - - -
Accomodation and Food and
Beverage
Transportasi, Pergudangan, dan
Komunikasi
9 159.040 - - - -
Transportation, Warehousing
and Communication
Perantara Keuangan
10 - - - - -
Financial Intermediary
Real Estate, Usaha Persewaan,
dan Jasa Perusahaan
11 - - - - -
Real Estate, Leasing Company,
and Company Services
12 Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial
Wajib
- - - - -
Government, Defense, and
Mandatory Social Security
Administration
PT Bank Artha Graha Internasional Tbk
388 Laporan Tahunan 2023
Page 389
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan kepada
Usaha Mikro,
Kredit Beragun Kredit Eksposur di Unit
Usaha Kecil, dan Tagihan yang
Properti Pegawai/ Tagihan kepada Usaha Syariah
Portofolio Ritel Telah Jatuh
Komersial Pensiunan Korporasi Aset Lainnya (jika ada)
Micro Business, Tempo
Loans Secured Employee/ Corporate Other Assets Exposure in the
Small Business, Past Due
by Commercial Retirement Receivables Sharia Business
and Retail Receivables
Real Estate Loans Unit (if any)
Portfolio
Receivables
(8) (9) (10) (11) (12) (13) (14)
- - 737 159.168 67 - -
- - 1.085 8.948 1 - -
- - 3.923 1.157.246 - - -
- - 20.369 1.297.456 - - -
- - 1.673 - - - -
- - 15.231 14.691 - - -
- - 54.085 305.748 55 - -
- - 8.357 794.890 19 - -
- - 7.485 651.395 - - -
- - 4.742 26.950 - - -
- - 453.474 4.061.958 1.188 - -
- - 100 - - - -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 389
Page 390
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.3.a. Disclosure of Net Receivables Based on Economic Sector - Bank Individually
Tagihan kepada
Bank
Pembangunan
Tagihan kepada Multilateral
Kredit Beragun
Tagihan kepada Entitas Sektor dan Lembaga Tagihan kepada
Rumah Tinggal
Sektor Ekonomi Pemerintah Publik Internasional Bank
No Loans Secured
Economic Sectors Government Public Sector Multilateral Bank
by Residential
Receivables Entities Development Receivables
Property
Receivables Banks and
International
Institutions
Receivables
(1) (2) (3) (4) (5) (6) (7)
31 Desember 2023
December 31, 2023
Jasa Pendidikan
13 - - - - -
Education
Jasa Kesehatan dan Kegiatan
Sosial
14 - - - - -
Health Services and Social
Activities
Jasa Kemasyarakatan, Sosial
Budaya, Hiburan, dan Perorangan
Lainnya
15 - - - - -
Community, Socio-Cultural,
Entertainment, and Other
Individual Services
Jasa Perorangan yang Melayani
16 Rumah Tangga - - - - -
Personal Service for Household
Badan Internasional dan Badan
Ekstra Internasional Lainnya
17 - - - - -
International Agencies and Other
Extra-International Agencies
Kegiatan yang Belum Jelas
Batasannya
18 - - - - -
Activities with Unclear Bound
Areas
Rumah Tangga
19 - - - - 2.372.337
Household
Bukan Lapangan Usaha
20 - - - - -
Non-Business Activities
Lainnya
21 4.979.914 - - 496.839 -
Others
Jumlah
5.138.954 145.713 - 496.839 2.372.337
Total
PT Bank Artha Graha Internasional Tbk
390 Laporan Tahunan 2023
Page 391
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan kepada
Usaha Mikro,
Kredit Beragun Kredit Eksposur di Unit
Usaha Kecil, dan Tagihan yang
Properti Pegawai/ Tagihan kepada Usaha Syariah
Portofolio Ritel Telah Jatuh
Komersial Pensiunan Korporasi Aset Lainnya (jika ada)
Micro Business, Tempo
Loans Secured Employee/ Corporate Other Assets Exposure in The
Small Business, Past Due
by Commercial Retirement Receivables Sharia Business
and Retail Receivables
Real Estate Loans Unit (if any)
Portfolio
Receivables
(8) (9) (10) (11) (12) (13) (14)
- - 1.298 - - - -
- - 2.029 - - - -
- - 3.848 329.110 11.596 - -
- - 1.540 - - - -
- - - - - - -
- - - - - - -
80.596 - 12.014 - 6.247 - -
- - - - - - -
- - - 2.824.756 - 4.280.449 -
80.596 - 591.989 11.632.317 19.174 4.280.449 -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 391
Page 392
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.3.a. Disclosure of Net Receivables Based on Economic Sector - Bank Individually
Tagihan kepada
Bank
Pembangunan
Tagihan kepada Multilateral
Kredit Beragun
Tagihan kepada Entitas Sektor dan Lembaga Tagihan kepada
Rumah Tinggal
Sektor Ekonomi Pemerintah Publik Internasional Bank
No Loans Secured
Economic Sectors Government Public Sector Multilateral Bank
by Residential
Receivables Entities Development Receivables
Property
Receivables Banks and
International
Institutions
Receivables
(1) (2) (3) (4) (5) (6) (7)
31 Desember 2022
December 31, 2022
Pertanian, Perburuan, dan
Kehutanan
1 - - - - -
Agriculture, Hunting and
Forestry
Perikanan
2 - - - - -
Fishery
Pertambangan dan Penggalian
3 - - - - -
Mining and Excavation
Industri Pengolahan
4 - - - - -
Processing Industry
Listrik, Gas, dan Air
5 - - - - -
Electricity, Gas and Water
Konstruksi
6 - 145.641 - - -
Construction
Perdagangan Besar dan Eceran
7 - - - - -
Wholesale and Retail Trade
Penyediaan Akomodasi dan
Penyediaan Makan Minum
8 - - - - -
Accomodation and Food and
Beverage
Transportasi, Pergudangan, dan
Komunikasi
9 207.927 - - - -
Transportation, Warehousing
and Communication
Perantara Keuangan
10 - - - - -
Financial Intermediary
Real Estate, Usaha Persewaan,
dan Jasa Perusahaan
11 - - - - -
Real Estate, Leasing Company,
and Company Services
12 Administrasi Pemerintahan,
Pertahanan, dan Jaminan Sosial
Wajib
- - - - -
Government, Defense, and
Mandatory Social Security
Administration
PT Bank Artha Graha Internasional Tbk
392 Laporan Tahunan 2023
Page 393
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan kepada
Usaha Mikro,
Kredit Beragun Kredit Eksposur di Unit
Usaha Kecil, dan Tagihan yang
Properti Pegawai/ Tagihan kepada Usaha Syariah
Portofolio Ritel Telah Jatuh
Komersial Pensiunan Korporasi Aset Lainnya (jika ada)
Micro Business, Tempo
Loans Secured Employee/ Corporate Other Assets Exposure in The
Small Business, Past Due
by Commercial Retirement Receivables Sharia Business
and Retail Receivables
Real Estate Loans Unit (if any)
Portfolio
Receivables
(8) (9) (10) (11) (12) (13) (14)
- - 248 - - - -
- - 111 18.691 - - -
- - 928 523.412 - - -
- - 5.943 1.311.104 12 - -
- - 126 - 2 - -
817 - 1 0.557 335.252 1 - -
31 - 11.417 160.698 112 - -
- - 737 1.058.264 1 - -
191 - 1.172 651.589 300 - -
- - 100 16.806 - - -
- - 144.174 2.550.287 2.178 - -
- - 164 - - - -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 393
Page 394
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.3.a. Disclosure of Net Receivables Based on Economic Sector - Bank Individually
Tagihan kepada
Bank
Pembangunan
Tagihan kepada Multilateral
Kredit Beragun
Tagihan kepada Entitas Sektor dan Lembaga Tagihan kepada
Rumah Tinggal
Sektor Ekonomi Pemerintah Publik Internasional Bank
No Loans Secured
Economic Sectors Government Public Sector Multilateral Bank
by Residential
Receivables Entities Development Receivables
Property
Receivables Banks and
International
Institutions
Receivables
(1) (2) (3) (4) (5) (6) (7)
31 Desember 2022
December 31, 2022
Jasa Pendidikan
13 - - - - -
Education
Jasa Kesehatan dan Kegiatan
Sosial
14 - - - - -
Health Services and Social
Activities
Jasa Kemasyarakatan, Sosial
Budaya, Hiburan, dan Perorangan
Lainnya
15 - - - - -
Community, Socio-Cultural,
Entertainment, and Other
Individual Services
Jasa Perorangan yang Melayani
16 Rumah Tangga - - - - -
Personal Service for Household
Badan Internasional dan Badan
Ekstra Internasional Lainnya
17 - - - - -
International Agencies and Other
Extra-International Agencies
Kegiatan yang Belum Jelas
Batasannya
18 - - - - -
Activities with Unclear Bound
Areas
Rumah Tangga
19 - - - - 2.596.327
Household
Bukan Lapangan Usaha
20 - - - -
Non-Business Activities
Lainnya
21 6.409.788 533.602
Others
Jumlah
6.617.714 145.641 - 533.602 2.596.327
Total
PT Bank Artha Graha Internasional Tbk
394 Laporan Tahunan 2023
Page 395
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan kepada
Usaha Mikro,
Kredit Beragun Kredit Eksposur di Unit
Usaha Kecil, dan Tagihan yang
Properti Pegawai/ Tagihan kepada Usaha Syariah
Portofolio Ritel Telah Jatuh
Komersial Pensiunan Korporasi Aset Lainnya (jika ada)
Micro Business, Tempo
Loans Secured Employee/ Corporate Other Assets Exposure in The
Small Business, Past Due
by Commercial Retirement Receivables Sharia Business
and Retail Receivables
Real Estate Loans Unit (if any)
Portfolio
Receivables
(8) (9) (10) (11) (12) (13) (14)
- - 281 - - - -
- - 706 - - - -
- - 1.899 348.353 19 - -
- - - 1.640 4 - -
- - - - - - -
- - - - - - -
42.675 - 45.340 - 6.119 - -
- - - - - - -
- - - 1.150.040 - 4.704.592 -
43.714 - 223.904 8.126.136 8.749 4.704.592 -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 395
Page 396
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.4.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Cabang - Bank secara Individual
Table 2.4.a. Disclosure of Receivables and Allowances Based on Branch - Bank Individually
31 Desember 2023
December 31, 2023
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio
No Net Receivables by Branch
Portfolio Category
AMBON ARTHA BANDUNG
BALIKPAPAN BANJARMASIN BATAM BITUNG
DIPONEGORO GADING ASIA AFRIKA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan
1 14.385 1.441.339 72.066 49.004 78.139 78.461 25.384
Receivables
Tagihan yang Mengalami Penurunan
2 Nilai - - - - - - -
Impaired Receivables
a. Belum Jatuh Tempo
- 89 5.552 2.646 13.977 9.674 4.343
Outstanding
b. Sudah Jatuh Tempo
3.500 - - - - - 4.246
Mature
Cadangan Kerugian Penurunan Nilai
(CKPN) - Individual
3 3.500 2 341 560 3.004 4.786 5.166
Allowance for Impairment Losses
(CKPN) - Individual
Cadangan Kerugian Penurunan Nilai
(CKPN) - Kolektif *)
4 849 1.863 265 1.177 99 450 211
Allowance for Impairment Losses
(CKPN) - Collective *)
Tagihan yang Dihapus Buku
5 - - - - - - -
Write off Receivable
Kategori Portofolio MEDAN PANGKAL
No MATRAMAN MELAWAI P. JAYAKARTA PALEMBANG PEKANBARU
Portfolio Category PEMUDA PINANG
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan
1 157.075 242.926 148.033 69.432 125.235 35.404 147.714
Receivables
Tagihan yang Mengalami Penurunan
2 Nilai - - - - - - -
Impaired Receivables
a. Belum Jatuh Tempo
8.213 6.480 7.553 1.510 23.151 2.164 25.196
Outstanding
b. Sudah Jatuh Tempo
162 871 694 - - - 140
Mature
Cadangan Kerugian Penurunan Nilai
(CKPN) - Individual
3 1.485 2.653 2.013 12 9.719 199 6.331
Allowance for Impairment Losses
(CKPN) - Individual
Cadangan Kerugian Penurunan Nilai
(CKPN) - Kolektif *)
4 1.088 1.944 3.126 648 327 106 434
Allowance for Impairment Losses
(CKPN) - Collective *)
Tagihan yang Dihapus Buku
5
Write off Receivable
*) CKPN adalah sesuai dengan definisi CKPN pada Surat Edaran No. 13/6/DPNP tanggal 18 Februari 2011
mengenai perhitungan Aset Tertimbang Menurut Risiko Kredit (tanpa kolektibilitas 1)
**) Nilai tagihan hapus buku hanya untuk bank secara individual
PT Bank Artha Graha Internasional Tbk
396 Laporan Tahunan 2023
Page 397
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2023
December 31, 2023
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
DENPASAR KARET KARTINI MAKASSAR
BOGOR CIKARANG JAMBI KENDARI KUPANG LAMPUNG
BALI SURABAYA CIREBON A YANI
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
187.924 198.945 31.090 77.072 134.680 7.383 28.013 15.969 29.917 147.818
- - - - - - - - - -
43.443 29.990 5.625 18.050 2.739 502 2.628 673 4.041 17.453
3.702 - 2.412 175 39.787 70 - - - 11.430
18.119 11.055 6.578 7.715 16.308 440 609 109 444 14.607
2.300 1.686 714 257 1.205 613 467 735 250 1.280
- - - - - - - - - -
SAMRAT SEMARANG SUDIRMAN
PONTIANAK SAMARINDA SOLO SURYOPRANOTO TERNATE Total
MANADO PANDANARAN JKT
(10) (11) (12) (13) (14) (15) (16) (17) (18)
105.766 31.241 182.364 26.555 38.932 8.012.095 205.181 1.829 12.147.369
- - - - - - - - -
6.011 - 48.797 663 215 3.528.696 840 - 3.820.916
- - 395 - - 44.531 3.194 14 115.322
3.070 - 16.037 9 3 296.730 3.210 14 434.830
373 197 1.426 473 157 46.332 4.633 118 75.806
*) CKPN is in accordance with the definition of CKPN in Circular Letter No. 13/6/DPNP dated February 18, 2011
regarding the calculation of Credit Risk Weighted Assets (without collectibility 1)
**) The value of write-off claims is only for individual banks
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 397
Page 398
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.4.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Cabang - Bank secara Individual
Table 2.4.a. Disclosure of Receivables and Allowances Based on Branch - Bank Individually
31 Desember 2022
December 31, 2022
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio
No Net Receivables by Branch
Portfolio Category
AMBON ARTHA BANDUNG
BALIKPAPAN BANJARMASIN BATAM BITUNG
DIPONEGORO GADING ASIA AFRIKA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan
1 13.555 210.538 79.430 55.957 83.857 90.186 27.278
Receivables
Tagihan yang Mengalami Penurunan
2 Nilai
Impaired Receivables
a. Belum Jatuh Tempo
- 98 6.050 3.126 15.035 10.884 4.622
Outstanding
b. Sudah Jatuh Tempo
3.500 - - 222 - - 4.246
Mature
Cadangan Kerugian Penurunan Nilai
(CKPN) - Individual
3 3.500 2 266 920 2.169 3.950 4.627
Allowance for Impairment Losses
(CKPN) - Individual
Cadangan Kerugian Penurunan Nilai
(CKPN) - Kolektif *)
4 1.401 1.242 224 1.243 110 477 186
Allowance for Impairment Losses
(CKPN) - Collective *)
Tagihan yang Dihapus Buku
5 - - - - - - -
Write off Receivable
Kategori Portofolio MEDAN PANGKAL
No MATRAMAN MELAWAI P. JAYAKARTA PALEMBANG PEKANBARU
Portfolio Category PEMUDA PINANG
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan
1 177.122 92.348 164.617 74.425 140.670 39.047 162.380
Receivables
Tagihan yang Mengalami Penurunan
2 Nilai
Impaired Receivables
a. Belum Jatuh Tempo
9.236 7.188 8.671 881 27.518 2.594 27.666
Outstanding
b. Sudah Jatuh Tempo
162 875 694 2.986 - - -
Mature
Cadangan Kerugian Penurunan Nilai
(CKPN) - Individual
3 1.419 2.523 2.085 3.097 8.793 201 4.541
Allowance for Impairment Losses
(CKPN) - Individual
Cadangan Kerugian Penurunan Nilai
(CKPN) - Kolektif *)
4 1.213 1.339 2.706 624 337 102 378
Allowance for Impairment Losses
(CKPN) - Collective *)
Tagihan yang Dihapus Buku
5 - - - - - - -
Write off Receivable
*) CKPN adalah sesuai dengan definisi CKPN pada Surat Edaran No. 13/6/DPNP tanggal 18 Februari 2011
mengenai perhitungan Aset Tertimbang Menurut Risiko Kredit (tanpa kolektibilitas 1)
**) Nilai tagihan hapus buku hanya untuk bank secara individual
PT Bank Artha Graha Internasional Tbk
398 Laporan Tahunan 2023
Page 399
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
DENPASAR KARET KARTINI MAKASSAR
BOGOR CIKARANG JAMBI KENDARI KUPANG LAMPUNG
BALI SURABAYA CIREBON A YANI
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
205.611 213.718 37.056 84.822 193.433 8.288 30.990 16.423 32.758 161.313
45.294 33.532 5.863 19.139 35.625 468 3.492 832 4.289 18.456
3.672 - 2.412 175 34.609 299 38 110 - 11.430
17.962 8.421 6.414 3.751 43.793 623 680 342 294 13.238
1.647 2.230 1.368 176 1.793 627 559 1.024 589 1.251
- - - - - - - - - -
SAMRAT SEMARANG SUDIRMAN
PONTIANAK SAMARINDA SOLO SURYOPRANOTO TERNATE Total
MANADO PANDANARAN JKT
(10) (11) (12) (13) (14) (15) (16) (17) (18)
108.593 4.843 198.844 26.784 35.689 7.266.072 191.464 1.659 10.229.770
-
5.395 - 53.555 723 225 2.456.481 1.299 - 2.808.236
- - 1.626 - - 479 2.800 14 70.351
769 - 12.986 9 3 284.977 3.210 14 435.577
188 93 1.361 557 899 59.035 5.471 164 90.611
- - - - - - - - -
*) CKPN is in accordance with the definition of CKPN in Circular Letter No. 13/6/DPNP dated February 18, 2011
regarding the calculation of Credit Risk Weighted Assets (without collectibility 1)
**) The value of write-off claims is only for individual banks
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 399
Page 400
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.5.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.5.a. Disclosure of Receivables and Allowances Based on Economic Sector - Bank Individually
Sektor Ekonomi *) Tagihan **)
No
Economic Sectors *) Receivables **)
(1) (2) (3)
31 Desember 2023
December 31, 2023
1 Pertanian, Perburuan, dan Kehutanan
159.965
Agriculture, Hunting, and Forestry
2 Perikanan
13.363
Fishery
3 Pertambangan dan Penggalian
1.164.700
Mining and Excavation
4 Industri Pengolahan
1.322.435
Industry Processing
5 Listrik, Gas, dan Air
1.669
Electricity, Gas, and Water
6 Konstruksi
212.069
Construction
7 Perdagangan Besar dan Eceran
372.514
Wholesale and Retail Trade
8 Penyediaan Akomodasi dan Penyediaan Makan Minum
656.239
Accommodation and Food and Beverages
9 Transportasi, Pergudangan, dan Komunikasi
871.687
Transportation, Warehousing, and Commmunication
10 Perantara Keuangan
31.649
Intermediary Finance
11 Real Estate, Usaha Persewaan, dan Jasa Perusahaan
4.481.293
Real Estate, Leasing Company and Company Services
12 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib
99
Government, Defense, and Mandatory Social Security Administration
13 Jasa Pendidikan
1.483
Education
14 Jasa Kesehatan dan Kegiatan Sosial
2.060
Health Services and Social Activities
15 Jasa Kemasyarakatan, Sosial Budaya, Hiburan, dan Perorangan Lainnya
306.155
Society, Socio-Cultural, Entertainment, Other Individual Services
16 Jasa Perorangan yang Melayani Rumah Tangga
1.342
Personal Service for Household
17 Badan Internasional dan Badan Ekstra Internasional Lainnya
-
International Agencies and Other Extra-International Agencies
18 Kegiatan yang Belum Jelas Batasannya
-
Activities with Unclear Bound Areas
19 Rumah Tangga
2.548.648
Household
20 Bukan Lapangan Usaha
-
Non-Business Activities
Jumlah
12.147.369
Total
*) Sektor-sektor yang diungkapkan adalah sektor yang memiliki nilai nominal/saldo yang material. Untuk sektor-sektor yang
tidak material, digabungkan menjadi satu dengan nama sektor lain-lain dan dijelaskan kepada stakeholder.
**) Tagihan secara gross (sebelum dikurangi CKPN).
***) CKPN adalah sesuai dengan definisi CKPN pada Surat Edaran No. 13/6/DPNP tanggal 18 Februari 2011 mengenai
perhitungan ATMR Kredit (tanpa kolektibilitas 1).
PT Bank Artha Graha Internasional Tbk
400 Laporan Tahunan 2023
Page 401
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan yang Mengalami Penurunan Nilai Cadangan Kerugian Cadangan Kerugian
Impaired Receivables Penurunan Nilai (CKPN)- Penurunan Nilai
Tagihan yang
Individual ***) (CKPN)-Kolektif ***)
Dihapus Buku
Belum Jatuh Tempo Telah Jatuh Tempo Allowance for Allowance for
Write off Receivable
Undue Overdue Impairment Losses Impairment Losses
(CKPN) - Individual ***) (CKPN) - Collectives ***)
(4) (5) (6) (7) (8)
- 694 694 1.176 -
11.159 - 3.290 101 -
- 32.768 7.158 7.989 -
430.441 191 8.249 12.813 -
- - - 51 -
20.990 24.515 36.220 2.598 -
1.902 8.765 10.667 8.288 -
582.220 479 118.416 1.039 -
12.594 44.066 56.660 2.562 -
- - - 312 -
2.246.121 3.646 85.724 6.271 -
- - - 11 -
192 - 192 83 -
- - - 99 -
230.157 168 21.686 10.298 -
- - - 13 -
- - - - -
- - - - -
285.140 30 85.873 22.101 -
- - - - -
3.820.916 115.322 434.830 75.806 -
*) The disclosed sectors are those with material nominal values/balances. For sectors that are not material, they are
combined into one with the name of other sectors and explained to stakeholders.
**) Gross receivables (before deduction of CKPN).
***) Allowance for impairment losses (CKPN) is in accordance with the definition of CKPN in Circular Letter No. 13/6/DPNP
dated February 18, 2011 regarding the calculation of RWA of Credit (without collectability 1).
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 401
Page 402
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.5.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.5.a. Disclosure of Receivables and Allowances Based on Economic Setor - Bank Individually
Sektor Ekonomi *) Tagihan **)
No
Economic Sectors *) Receivables **)
(1) (2) (3)
31 Desember 2022
December 31, 2022
1 Pertanian, Perburuan, dan Kehutanan
27.495
Agriculture, Hunting, and Forestry
2 Perikanan
37.178
Fishery
3 Pertambangan dan Penggalian
459.149
Mining and Excavation
4 Industri Pengolahan
1.127.620
Industry Processing
5 Listrik, Gas, dan Air
211
Electricity, Gas, and Water
6 Konstruksi
1.140.887
Construction
7 Perdagangan Besar dan Eceran
452.642
Wholesale and Retail Trade
8 Penyediaan Akomodasi dan Penyediaan Makan Minum
1.027.291
Accommodation and Food and Beverages
9 Transportasi, Pergudangan, dan Komunikasi
775.455
Transportation, Warehousing, and Commmunication
10 Perantara Keuangan
21.422
Intermediary Finance
11 Real Estate, Usaha Persewaan, dan Jasa Perusahaan
2.895.999
Real Estate, Leasing Company and Company Services
12 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib
104
Government, Defense, and Mandatory Social Security Administration
13 Jasa Pendidikan
9.146
Education
14 Jasa Kesehatan dan Kegiatan Sosial
172.910
Health Services and Social Activities
15 Jasa Kemasyarakatan, Sosial Budaya, Hiburan, dan Perorangan Lainnya
329.234
Society, Socio-Cultural, Entertainment, Other Individual Services
16 Jasa Perorangan yang Melayani Rumah Tangga
221
Personal Service for Household
17 Badan Internasional dan Badan Ekstra Internasional Lainnya
-
International Agencies and Other Extra-International Agencies
18 Kegiatan yang Belum Jelas Batasannya
-
Activities with Unclear Bound Areas
19 Rumah Tangga
3.003.008
Household
20 Bukan Lapangan Usaha
-
Non-Business Activities
Jumlah
11.479.973
Total
*) Sektor-sektor yang diungkapkan adalah sektor yang memiliki nilai nominal/saldo yang material. Untuk sektor-sektor yang
tidak material, digabungkan menjadi satu dengan nama sektor lain-lain dan dijelaskan kepada stakeholder.
**) Tagihan secara gross (sebelum dikurangi CKPN).
***) CKPN adalah sesuai dengan definisi CKPN pada Surat Edaran No. 13/6/DPNP tanggal 18 Februari 2011 mengenai
perhitungan ATMR Kredit (tanpa kolektibilitas 1).
PT Bank Artha Graha Internasional Tbk
402 Laporan Tahunan 2023
Page 403
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan yang Mengalami Penurunan Nilai Cadangan Kerugian Cadangan Kerugian
Impaired Receivables Penurunan Nilai (CKPN)- Penurunan Nilai
Tagihan yang
Individual ***) (CKPN)-Kolektif ***)
Dihapus Buku
Belum Jatuh Tempo Telah Jatuh Tempo Allowance for Allowance for
Write off Receivable
Undue Overdue Impairment Losses Impairment Losses
(CKPN) - Individual ***) (CKPN) - Collectives ***)
(4) (5) (6) (7) (8)
- 694 694 16.102 -
- - - 1.852 -
33.163 2.986 10.320 2.612 -
37.206 40.679 77.939 27.191 -
- - - 53 -
74.885 50.488 84.305 11.722 -
4.001 9.084 13.096 29.073 3.485
598.678 2.413 54.125 41.044 -
111.854 14 105.742 2.449 -
- - - 171 -
838.354 22.204 51.316 33.008 -
- - - 1 -
192 - 192 102 -
- 171.714 53.291 254 -
115 168 338 6.270 -
- - - 46 -
- - - - -
- - - - -
8.303 - 8.336 31.424 -
- - - - -
1.706.752 300.445 459.694 203.374 3.485
*) The disclosed sectors are those with material nominal values/balances. For sectors that are not material, they are combined
into one with the name of other sectors and explained to stakeholders.
**) Gross receivables (before deduction of CKPN).
***) Allowance for impairment losses (CKPN) is in accordance with the definition of CKPN in Circular Letter No. 13/6/DPNP dated
February 18, 2011 regarding the calculation of RWA of Credit (without collectability 1).
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 403
Page 404
Tata Kelola Perusahaan
Corporate Governance
Tabel 2.6.a. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan
dalam jutaan Rupiah
Nilai - Bank secara Individual in million of Rupiah
Tabel 2.6.a. Disclosure of Movement Details of Allowance for Impairment Losses - Bank Individually
31 Desember 2023 31 Desember 2022
Keterangan December 31, 2023 December 31, 2022
No
Description CKPN Individual CKPN Kolektif CKPN Individual CKPN Kolektif
Individual CKPN Collective CKPN Individual CKPN Collective CKPN
(1) (2) (3) (4) (5)
1 Saldo Awal CKPN
384.173 140.414 448.820 214.248
CKPN Beginning Balance
2 Pembentukan (Pemulihan) CKPN pada Periode
Berjalan (Net)
50.658 (64.609) (104.418) (34.063)
Establishment (Recovery) of CKPN in Current Period
(Net)
2.a Pembentukan CKPN pada Periode Berjalan
125.136 55.033 69.995 98.429
2.a Establishment of CKPN in the Current Period
2.b Pemulihan CKPN pada Periode Berjalan
37.424 106.240 81.811 106.592
2.b Recovery of CKPN in the Current Period
3 CKPN yang Digunakan untuk Melakukan Hapus Buku
Atas Tagihan pada Periode Berjalan 37.054 13.402 92.602 25.901
Impairment Provision for Write Off Current Year
4 Pembentukan (pemulihan) lainnya pada periode
berjalan *) - - - -
Other formation (recovery) in current period *)
Saldo Akhir CKPN **)
434.830 75.806 344.402 180.185
CKPN Ending Balance **)
*) Termasuk selisih kurs karena penjabaran mata uang asing dan pengakuan pendapatan bunga atas bagian yang tidak mengalami penurunan nilai dari
kredit yang mengalami penurunan nilai
**) Tidak termasuk CKPN dari transaksi Rekening Administratif
*) Includes exchange differences due to foreign currency translation and recognition of interest income on the non-impaired portion of impaired loans
**) Excludes CKPN from Administrative Account transactions
PT Bank Artha Graha Internasional Tbk
404 Laporan Tahunan 2023
Page 405
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 405
Page 406
Tata Kelola Perusahaan
Corporate Governance
Tabel 3.1.a. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual
Table 3.1.a. Disclosure of Net Receivables Based on Portfolio Category and Rating Scale - Bank Individually
Tagihan Bersih
Net Receivables
Lembaga
Peringkat Jangka Panjang
Pemeringkat
Long-Term Rating
Rating Company
Standard and BBB+ s.d
AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Poor's BBB-
Kategori Portofolio BBB+ s.d
No Fitch Rating AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Portfolio Category BBB-
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
PT Fitch Ratings AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT ICRA [Idr]AA+ s.d [Idr]A+ s.d [Idr]BBB+ s.d [Idr]BB+ s.d
[Idr]AAA
Indonesia [Idr]AA- [Idr]A- [Idr]BBB- [Idr]BB-
PT Pemeringkat idAA+ s.d id BBB+ s.d id id BB+ s.d id
idAAA idA+ s.d id A-
Efek Indonesia idAA- BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
31 Desember 2023
December 31, 2023
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - 475.987 - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - - - - - -
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial - - - - - -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - 2.019.675 - 542.511 - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - -
Past Due Receivables
Aset Lainnya
11 - - - - - -
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
- 2.495.662 - 542.511 - -
Total
PT Bank Artha Graha Internasional Tbk
406 Laporan Tahunan 2023
Page 407
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih
Net Receivables
Peringkat Jangka Panjang Peringkat Jangka Pendek
Long-Term Rating Short-Term Rating
B+ s.d B- Less Than B- A-1 A-2 A-3 Less Than A-3
B+ s.d B- Less Than B- F1+ s.d F1 F2 F3 Less Than F3 Tanpa
Jumlah
Peringkat
Total
B1 s.d B3 Less Than B3 P-1 P-2 P-3 Less Than P-3 Unrated
B+(idn) s.d Less Than F1+(idn) s.d Less Than
F2(idn) F3(idn)
B-(idn) B-(idn) F1(idn) F3(idn)
Less Than [Idr] [Idr]A1+ s.d [Idr]A2+ s.d [Idr]A3+ s.d Less Than [Idr]
[Idr]B+ s.d [Idr]B-
B- [Idr]A1 [Idr]A2 [Idr] A3 A3
Less Than
id B+ s.d id B- Less Than idB- idA1 idA2 idA3 s.d id A4
idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 5.138.954 5.138.954
- - - - - - 145.713 145.713
- - - - - - - -
- - - - - - 20.851 496.839
- - - - - - 2.372.337 2.372.337
- - - - - - 80.596 80.596
- - - - - - - -
- - - - - - 591.989 591.989
- - - - - - 9.070.130 11.632.316
- - - - - - 19.174 19.174
- - - - - - 4.280.449 4.280.449
- - - - - - - -
- - - - - - 21.720.193 24.758.367
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 407
Page 408
Tata Kelola Perusahaan
Corporate Governance
Tabel 3.1.a. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual
Table 3.1.a. Disclosure of Net Receivables Based on Portfolio Category and Rating Scale - Bank Individually
Tagihan Bersih
Net Receivables
Lembaga
Peringkat Jangka Panjang
Pemeringkat
Long-Term Rating
Rating Company
Standard and BBB+ s.d
AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Poor's BBB-
Kategori Portofolio BBB+ s.d
No Fitch Rating AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Portfolio Category BBB-
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3
PT Fitch Ratings AA+(idn) s.d A+(idn) s.d. BBB+(idn) s.d BB+(idn) s.d
AAA (idn)
Indonesia AA-(idn) A-(idn) BBB-(idn) BB-(idn)
PT ICRA [Idr]AA+ s.d [Idr]A+ s.d [Idr]BBB+ s.d [Idr]BB+ s.d
[Idr]AAA
Indonesia [Idr]AA- [Idr]A- [Idr]BBB- [Idr]BB-
PT Pemeringkat idAA+ s.d id BBB+ s.d id id BB+ s.d id
idAAA idA+ s.d id A-
Efek Indonesia idAA- BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
31 Desember 2022
December 31, 2022
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - 465.980 - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - - - - - -
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial - - - - - -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 - - - - - -
Micro Business, Small business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - 410.114 - 277.835 - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - -
Past Due Receivables
Aset Lainnya
11 - - - - - -
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
- 876.094 - 277.835 - -
Total
PT Bank Artha Graha Internasional Tbk
408 Laporan Tahunan 2023
Page 409
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih
Net Receivables
Peringkat Jangka Panjang Peringkat Jangka Pendek
Long-Term Rating Short-Term Rating
B+ s.d B- Less Than B- A-1 A-2 A-3 Less Than A-3
B+ s.d B- Less Than B- F1+ s.d F1 F2 F3 Less Than F3 Tanpa
Jumlah
Peringkat
Total
B1 s.d B3 Less Than B3 P-1 P-2 P-3 Less Than P-3 Unrated
B+(idn) s.d Less Than F1+(idn) s.d Less Than
F2(idn) F3(idn)
B-(idn) B-(idn) F1(idn) F3(idn)
Less Than [Idr] [Idr]A1+ s.d [Idr]A2+ s.d [Idr]A3+ s.d Less Than [Idr]
[Idr]B+ s.d [Idr]B-
B- [Idr]A1 [Idr]A2 [Idr] A3 A3
Less Than
id B+ s.d id B- Less Than idB- idA1 idA2 idA3 s.d id A4
idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 6.617.714 6.617.714
- - - - - - 145.641 145.641
- - - - - - - -
- - 6.118 - 51.855 - 9.649 533.602
- - - - - - 2.596.327 2.596.327
- - - - - - 43.714 43.714
- - - - - - - -
- - - - - - 223.904 223.904
- - - - - - 7.438.187 8.126.136
- - - - - - 8.749 8.749
- - - - - - 4.704.592 4.704.592
- - - - - - - -
- - 6.118 - 51.855 - 21.788.478 23.000.380
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 409
Page 410
Tata Kelola Perusahaan
Corporate Governance
Tabel 3.2.c.1. Pengungkapan Risiko Kredit Pihak Lawan: Transaksi Reverse Repo - Bank secara
dalam jutaan Rupiah
Individual in million of Rupiah
Table 3.2.c.1. Disclosure of Counterparty Credit Risk: Reverse Repo Transactions - Bank Individually
31 Desember 2023
December 31, 2023
Kategori Portofolio Tagihan Bersih
No ATMR Setelah
Portfolio Category Tagihan Bersih Nilai MRK Setelah MRK
MRK
Net Claims MRK Score Net Claims After
RWA After MKR
MRK
(1) (2) (3) (4) (5) (6)
1 Tagihan kepada Pemerintah
- - - -
Government Receivables
2 Tagihan kepada Entitas Sektor Publik
- - - -
Public Sector Entities Receivables
3 Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
- - - -
Multilateral Development Banks and
International Institutions Receivables
4 Tagihan kepada Bank
- - - -
Bank Receivables
5 Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
- - - -
Micro Business, Small Business, and Retail
Portfolio Receivables
6 Tagihan kepada Korporasi 125.469 125.469 469 469
Corporate Receivables
7 Eksposur di Unit Usaha Syariah (jika ada)
Exposure in The Sharia Business - - - -
Unit (if any)
Total 125.469 125.469 469 469
Total
PT Bank Artha Graha Internasional Tbk
410 Laporan Tahunan 2023
Page 411
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Tabel 3.2.c.1. Pengungkapan Risiko Kredit Pihak Lawan: Transaksi Reverse Repo - Bank secara
dalam jutaan Rupiah
Individual in million of Rupiah
Table 3.2.c.1. Disclosure of Counterparty Credit Risk: Reverse Repo Transactions - Bank Individually
31 Desember 2022
December 31, 2022
Kategori Portofolio Tagihan Bersih
No ATMR Setelah
Portfolio Category Tagihan Bersih Nilai MRK Setelah MRK
MRK
Net Claims MRK Score Net Claims After
RWA After MKR
MRK
(1) (2) (3) (4) (5) (6)
1 Tagihan kepada Pemerintah
1.527.913 1.527.021 892 -
Government Receivables
2 Tagihan kepada Entitas Sektor Publik
- - - -
Public Sector Entities Receivables
3 Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
- - - -
Multilateral Development Banks and
International Institutions Receivables
4 Tagihan kepada Bank
- - - -
Bank Receivables
5 Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
- - - -
Micro Business, Small Business, and Retail
Portfolio Receivables
6 Tagihan kepada Korporasi
- - - -
Corporate Receivables
7 Eksposur di Unit Usaha Syariah (jika ada)
Exposure in the Sharia Business - - - -
Unit (if any)
Total
1.527.913 1.527.021 892 -
Total
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 411
Page 412
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
(1) (2) (3) (4) (5) (6) (7) (8) (9)
31 Desember 2023
December 31, 2023
Eksposur Neraca
A
Balance Sheet Exposures
Tagihan kepada Pemerintah
1 5.138.954 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - - - 145.713
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga
3 Internasional - - - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - 496.839 - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - 162.683 63.310 392.204 - 535.523 - 798.132
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial Real - - - - - - - -
Estate
Kredit Pegawai/Pensiunan
7 - - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha
Kecil, dan Portofolio Ritel
8 - - - - - - - -
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - 2.019.675 - - - - - 542.511
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - - - 5.673
Past Due Receivables
Aset Lainnya
11 369.134 - - - - - - -
Other Assets
Eksposur di Unit Usaha Syariah (jika
ada)
12 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Neraca
5.508.088 2.679.196 63.310 392.204 - 535.523 - 1.492.029
Total Exposure Balance
PT Bank Artha Graha Internasional Tbk
412 Laporan Tahunan 2023
Page 413
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Beban Modal *)
Beban Modal
(ATMR x
(ATMR x 0%)
ATMR 9,39%)
Capital
RWA Capital
70% 75% 90% 100% 110% 150% Lainnya Charges
Charges*
(RWA x 0%)
(RWA x 9.39%)
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
- - - - - - - - - -
- - - - - - - 72.856 6.841 -
- - - - - - - - - -
- - - - - - - 99.368 9.331 -
420.023 - - - - - - 1.073.316 100.784 -
28.682 - 37.378 - 14.536 - - 69.707 6.546 -
- - - - - - - - - -
- 578.145 - - - - - 433.609 40.716 -
- - - 7.658.237 - - - 8.333.427 782.509 -
- - - 13.500 - - - 16.337 1.534 -
- - - 2.975.204 - 936.110 - 4.379.369 411.223 -
- - - - - - - - - -
448.705 578.145 37.378 10.646.941 14.536 936.110 - 14.477.990 1.359.483 -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 413
Page 414
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
Eksposur Kewajiban Komitmen/
Kontinjensi pada Transaksi
Rekening Administratif
B
Commitment/Contingent Liability
Exposure to Administrative
transaction account
Tagihan kepada Pemerintah
1 - - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga
3 Internasional - - - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - - - - - - - -
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial Real - - - - - - - -
Estate
Kredit Pegawai/Pensiunan
7 - - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha
Kecil, dan Portofolio Ritel
8 - - - - - - - -
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - - - - - - - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - - - -
Past Due Receivables
Eksposur di Unit Usaha Syariah (jika
ada)
11 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Transaksi Rekening
Administratif
- - - - - - - -
Total Exposures for Administrative
Transaction Account
PT Bank Artha Graha Internasional Tbk
414 Laporan Tahunan 2023
Page 415
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Beban Modal *)
Beban Modal
(ATMR x
(ATMR x 0%)
ATMR 9,39%)
Capital
RWA Capital
70% 75% 90% 100% 110% 150% Lainnya Charges
Charges*
(RWA x 0%)
(RWA x 9.39%)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- 5.166 - - - - - 3.875 364 -
- - - 36.791 - - - 36.791 3.455 -
- - - - - - - - - -
- - - - - - - - - -
- 5.166 - 36.791 - - - 40.666 3.819 -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 415
Page 416
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
Eksposur Akibat Kegagalan Pihak
Lawan (Counterparty Credit Risk)
C
Exposure of Counterparty Credit
Risk
Tagihan kepada Pemerintah
1 - - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga
3 Internasional - - - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - - - - - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha
Kecil, dan Portofolio Ritel
5 - - - - - - - -
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
6 - - - - - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
7 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Kegagalan Pihak
Lawan - - - - - - - -
Counterparty Credit Risk Exposure
*) Beban Modal dihitung berdasarkan KPMM sesuai Profil Risiko periode Desember 2023 (Peraturan Bank Indonesia No.15/12/PBI/2013)
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Beban Modal *)
Beban Modal
(ATMR x
(ATMR x 0%)
ATMR 9,39%)
Capital
RWA Capital
70% 75% 90% 100% 110% 150% Lainnya Charges
Charges*
(RWA x 0%)
(RWA x 9.39%)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - 469 - - - 469 44 -
- - - - - - - - - -
- - - 469 - - - 469 44 -
*) Capital charge is calculated based on CAR in accordance with the Risk Profile as of December 2023 (Bank Indonesia Regulation No. 15/12/PBI/2013)
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 417
Page 418
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Kategori Portofolio Net Receivables After Calculating the Impact of Credit Risk Mitigation
No
Portfolio Category
0% 20% 25% 35% 40% 45%
(1) (2) (3) (4) (5) (6) (7) (8)
31 Desember 2022
December 31, 2022
Eksposur Neraca
A
Balance Sheet Exposures
Tagihan kepada Pemerintah
1 6.617.714 - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - 472.098 - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 - 529.536 472.421 1.594.370 - -
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 - - - - - -
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
8 - - - - - -
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
9 - 410.114 - - - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - -
Past Due Receivables
Aset Lainnya
11 290.754 - - - - -
Other Assets
Eksposur di Unit Usaha Syariah (jika ada)
12 Exposure in The Sharia Business - - - - - -
Unit (if any)
Total Eksposur Neraca
6.908.468 1.411.748 472.421 1.594.370 - -
Total Exposure Balance
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418 Laporan Tahunan 2023
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit Beban Modal *) Beban Modal
Net Receivables After Calculating the Impact of Credit Risk ATMR (ATMR x 9,35%) (ATMR x 0%)
Mitigation RWA Capital Charges* Capital Charges
(RWA x 9.35%) (RWA x 0%)
50% 75% 100% 150% Lainnya
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - - -
145.641 - - - - 72.821 6.809 -
- - - - - - - -
9.648 - 51.855 - - 151.099 14.128 -
- - - - - 782.042 73.121 -
- - 43.714 - - 43.714 4.087 -
- - - - - - - -
- 219.631 - - - 164.749 15.404 -
277.835 - 7.307.909 - - 7.528.849 703.947 -
- - 393 8.356 - 12.927 1.209 -
- - 3.190.542 1.223.296 - 5.025.486 469.883 -
- - - - - - - -
433.125 219.631 10.594.413 1.231.652 - 13.781.688 1.288.588 -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 419
Page 420
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Kategori Portofolio Net Receivables After Calculating the Impact of Credit Risk Mitigation
No
Portfolio Category
0% 20% 25% 35% 40% 45%
Eksposur Kewajiban Komitmen/Kontinjensi
pada Transaksi Rekening Administratif
B Commitment/Contingent Liability
Exposure to Administrative Transaction
Account
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 - - - - - -
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 - - - - - -
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
8 - - - - - -
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
9 - - - - - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - -
Past Due Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
11 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Transaksi Rekening
Administratif
- - - - - -
Total Exposures for Administrative
Transaction Account
PT Bank Artha Graha Internasional Tbk
420 Laporan Tahunan 2023
Page 421
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit Beban Modal *) Beban Modal
Net Receivables After Calculating the Impact of Credit Risk ATMR (ATMR x 9,35%) (ATMR x 0%)
Mitigation RWA Capital Charges* Capital Charges
(RWA x 9.35%) (RWA x 0%)
50% 75% 100% 150% Lainnya
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 6.795 - - - 5.096 476 -
- - 10.278 - - 10.278 961 -
- - - - - - - -
- - - - - - - -
- 6.795 10.278 - - 15.374 1.438 -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 421
Page 422
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Kategori Portofolio Net Receivables After Calculating the Impact of Credit Risk Mitigation
No
Portfolio Category
0% 20% 25% 35% 40% 45%
Eksposur Akibat Kegagalan Pihak Lawan
C (Counterparty Credit Risk)
Exposure of Counterparty Credit Risk
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - - - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
5 - - - - - -
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
6 - - - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
7 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Kegagalan Pihak Lawan
- - - - - -
Counterparty Credit Risk Exposure
*) Beban Modal dihitung berdasarkan KPMM sesuai Profil Risiko periode Desember 2022 (Peraturan Bank Indonesia No.15/12/PBI/2013)
PT Bank Artha Graha Internasional Tbk
422 Laporan Tahunan 2023
Page 423
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit Beban Modal *) Beban Modal
Net Receivables After Calculating the Impact of Credit Risk ATMR (ATMR x 9,35%) (ATMR x 0%)
Mitigation RWA Capital Charges* Capital Charges
(RWA x 9.35%) (RWA x 0%)
50% 75% 100% 150% Lainnya
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - 883 - - 883 83 -
- - - - - - - -
- - 883 - - 883 83 -
*) Capital charge is calculated based on CAR in accordance with the Risk Profile as of December 2022 (Bank Indonesia Regulation No. 15/12/PBI/2013)
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 423
Page 424
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.2.a. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual
Tabel 4.2.a. Disclosure of Net Receivables and Credit Risk Mitigation Technique - Bank Individually
31 Desember 2023
December 31, 2023
Bagian yang Dijamin dengan
Kategori Portofolio Guaranteed Part Bagian yang
No. Tagihan
Portfolio Category Tidak Dijamin
Bersih Asuransi Not
Net Agunan Garansi Kredit Lainnya Guaranteed
Receivable Collateral Warranty Credit Others Part
Inssurance
(8) = (3)-
(1) (2) (3) (4) (5) (6) (7)
[(4)+(5)+(6)+(7)]
Eksposur Neraca
A
Balance Sheet Exposures
Tagihan kepada Pemerintah
1 5.138.954 - - - - 5.138.954
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 145.713 - - - - 145.713
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 496.839 - - - - 496.839
Bank Receivables
Kredit Beragun Rumah Tinggal
5 2.372.337 463 - - - 2.371.874
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 80.596 - - - - 80.596
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil, dan
Portofolio Ritel
8 591.989 13.844 - - - 578.145
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
9 11.632.316 1.411.894 - - - 10.220.422
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 19.174 - - - - 19.174
Past Due Receivables
Aset Lainnya
11 4.280.449 - - - - 4.280.449
Other Assets
Eksposur di Unit Usaha Syariah (jika ada)
12 Exposure in The Sharia Business - - - - - -
Unit (if any)
Total Eksposur Neraca
24.758.367 1.426.201 - - - 23.332.166
Total Exposure Balance
PT Bank Artha Graha Internasional Tbk
424 Laporan Tahunan 2023
Page 425
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
Bagian yang Dijamin dengan
Guaranteed Part
Bagian yang
Tagihan Bersih
Tidak Dijamin
Net Receivable Agunan Garansi Asuransi Kredit Lainnya Not Guaranteed Part
Collateral Warranty Credit Inssurance Others
(9) (10) (11) (12) (13) (14) = (9)-[(10)+(11)+(12)+(13)]
6.617.714 - - - - 6.617.714
145.641 - - - - 145.641
- - - - - -
533.601 - - - - 533.601
2.596.327 - - - - 2.596.327
43.714 - - - - 43.714
- - - - - -
223.904 4.144 - 129 - 219.631
8.126.136 130.278 - - - 7.995.858
8.749 - - - - 8.749
4.704.592 - - - - 4.704.592
- - - - - -
23.000.380 134.422 - 129 - 22.865.829
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 425
Page 426
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.2.a. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual
Tabel 4.2.a. Disclosure of Net Receivables and Credit Risk Mitigation Technique - Bank Individually
31 Desember 2023
December 31, 2023
Bagian yang Dijamin dengan
Kategori Portofolio Guaranteed Part Bagian yang
No. Tagihan
Portfolio Category Tidak Dijamin
Bersih Asuransi Not
Net Agunan Garansi Kredit Lainnya Guaranteed
Receivable Collateral Warranty Credit Others Part
Inssurance
Eksposur Kewajiban Komitmen/Kontinjensi
pada Transaksi Rekening Administratif
B Commitment/Contingent Liability
Exposure to Administrative Transaction
Account
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 - - - - - -
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 - - - - - -
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil, dan
Portofolio Ritel
8 6.997 - - - - 6.997
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
9 52.053 - - - - 52.053
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - -
Past Due Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
11 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Transaksi Rekening
Administratif
59.050 - - - - 59.050
Total Exposures for Administrative Transaction
Account
PT Bank Artha Graha Internasional Tbk
426 Laporan Tahunan 2023
Page 427
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
Bagian yang Dijamin dengan
Guaranteed Part
Bagian yang
Tagihan Bersih
Tidak Dijamin
Net Receivable Agunan Garansi Asuransi Kredit Lainnya Not Guaranteed Part
Collateral Warranty Credit Inssurance Others
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
6.795 - - - - 6.795
10.278 - - - - 10.278
- - - - - -
- - - - - -
17.073 - - - - 17.073
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 427
Page 428
Tata Kelola Perusahaan
Corporate Governance
Tabel 4.2.a. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual
Tabel 4.2.a. Disclosure of Net Receivables and Credit Risk Mitigation Technique - Bank Individually
31 Desember 2023
December 31, 2023
Bagian yang Dijamin dengan
Kategori Portofolio Guaranteed Part Bagian yang
No. Tagihan
Portfolio Category Tidak Dijamin
Bersih Asuransi Not
Net Agunan Garansi Kredit Lainnya Guaranteed
Receivable Collateral Warranty Credit Others Part
Inssurance
Eksposur akibat Kegagalan Pihak Lawan
C (Counterparty Credit Risk)
Exposure of Counterparty Credit Risk
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - - - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil, dan
Portofolio Ritel
5 - - - - - -
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
6 125.469 - - - - 125.469
Corporate Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
7 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Kegagalan Pihak Lawan
125.469 - - - - 125.469
Counterparty Credit Risk Exposure
Total (A+B+C) 24.942.885 1.426.201 - - - 23.516.684
Catatan: Sesuai dengan Surat Edaran Bank Indonesia No.13/6/DPNP perihal Pedoman Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Kredit
dengan Menggunakan Pendekatan Standar, yang termasuk dalam mitigasi risiko kredit adalah agunan (eligible financial collateral), garansi, penjaminan atau
asuransi kredit.Diluar agunan (eligible financial collateral) tersebut, Bank Artha Graha Internasional memiliki agunan berupa fixed asset, piutang dagang,
persediaan, dan agunan lainnya.
PT Bank Artha Graha Internasional Tbk
428 Laporan Tahunan 2023
Page 429
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
Bagian yang Dijamin dengan
Guaranteed Part
Bagian yang
Tagihan Bersih
Tidak Dijamin
Net Receivable Agunan Garansi Asuransi Kredit Lainnya Not Guaranteed Part
Collateral Warranty Credit Inssurance Others
1.527.913 - - - - 1.527.913
- - - - - -
- - - - - -
- - - - - -
- - - - - -
150.882 - - - - 150.882
- - - - - -
1.678.795 - - - - 1.678.795
24.696.248 134.422 - 129 - 24.561.697
Note: In accordance with Bank Indonesia Circular Letter No. 13/6/DPNP regarding Guidelines of Risk-Weighted Assets Calculation for
Credit Risk Using a Standard Approach, included in the credit risk mitigation is eligible financial collateral, guarantees, credit insurance.
Apart from the eligible financial collateral, Bank Artha Graha Internasional has collateral in the form of fixed assets, trade receivables,
inventories and other collateral.
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 429
Page 430
Tata Kelola Perusahaan
Corporate Governance
Perhitungan ATMR Risiko Kredit Pendekatan Standar - Bank secara Individual
Tabel 6.1.1. Pengungkapan Eksposur Aset di Neraca
Calculation of RWA for Credit Risk Standard Approach - Bank Individually
Table 6.1.1. Disclosure of Asset Exposures on the Balance Sheet
31 Desember 2023
Kategori Portofolio December 31, 2023
No
Portfolio Category Tagihan Bersih ATMR Sebelum MRK
Net Claims RWA Before MRK
(1) (2) (3) (4)
Tagihan kepada Pemerintah
1 5.138.954 -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 145.713 72.856
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - -
Multilateral Development Banks and International Institutions
Receivables
Tagihan kepada Bank
4 496.839 99.368
Bank Receivables
Kredit Beragun Rumah Tinggal
5 2.372.337 1.073.409
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 80.596 69.707
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel
8 Micro Business, Small Business, and Retail Portfolio 591.989 443.992
Receivables
Tagihan kepada Korporasi
9 11.632.316 9.745.321
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 19.174 16.337
Past Due Receivables
Aset Lainnya
11 4.280.449 -
Other Assets
Total
24.758.367 11.520.990
Total
PT Bank Artha Graha Internasional Tbk
430 Laporan Tahunan 2023
Page 431
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
RWA After MRK Net Claims RWA Before MRK RWA After MRK
(5) (6) (7) (8)
- 6.617.714 - -
72.856 145.641 72.821 72.821
- - - -
99.368 533.601 151.099 151.099
1.073.316 2.596.327 782.042 782.042
69.707 43.714 43.714 43.714
- - - -
433.609 223.904 167.928 164.749
8.333.427 8.126.136 7.659.127 7.528.849
16.337 8.749 12.927 12.927
4.379.369 4.704.592 - 5.025.486
14.477.990 23.000.380 8.889.658 13.781.688
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 431
Page 432
Tata Kelola Perusahaan
Corporate Governance
Tabel 6.1.2. Pengungkapan Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
Table 6.1.2. Exposure to Commitment/Contingent Liability on Administrative Account Transactions
31 Desember 2023
Kategori Portofolio December 31, 2023
No
Portfolio Category Tagihan Bersih ATMR Sebelum MRK
Net Claims RWA Before MRK
(1) (2) (3) (4)
Tagihan kepada Pemerintah
1 - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - -
Multilateral Development Banks and International Institutions
Receivables
Tagihan kepada Bank
4 - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 - -
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 - -
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel
8 Micro Business, Small Business, and Retail Portfolio 6.997 5.247
Receivables
Tagihan kepada Korporasi
9 52.053 52.053
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - -
Past Due Receivables
Aset Lainnya
11 - -
Other Asset
Total
59.050 57.300
Total
PT Bank Artha Graha Internasional Tbk
432 Laporan Tahunan 2023
Page 433
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
RWA After MRK Net Claims RWA Before MRK RWA After MRK
(5) (6) (7) (8)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
3.875 6.795 5.096 5.096
36.791 10.278 10.278 10.278
- - - -
- - - -
40.666 17.073 15.374 15.374
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 433
Page 434
Tata Kelola Perusahaan
Corporate Governance
Tabel 6.1.3. Pengungkapan Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Pihak Lawan
(Counterparty Credit Risk)
Table 6.1.3. Disclosure of Exposures Causing Credit Risk Due to Counterparty Credit Risk
31 Desember 2023
Kategori Portofolio December 31, 2023
No
Portfolio Category Tagihan Bersih ATMR Sebelum MRK
Net Claims RWA Before MRK
(1) (2) (3) (4)
Tagihan kepada Pemerintah
1 - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - -
Multilateral Development Banks and International Institutions
Receivables
Tagihan kepada Bank
4 - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel
5 Micro Business, Small Business, and Retail Portfolio - -
Receivables
Tagihan kepada Korporasi
6 125.469 125.469
Corporate Receivables
Total
125.469 125.469
Total
Tabel 6.1.7. Pengungkapan Total Pengukuran Risiko Kredit dalam jutaan Rupiah
in million of Rupiah
Tabel 6.1.7. Disclosure of Total Credit Risk Measurements
Jenis Transaksi 31 Desember 2023 31 Desember 2022
No
Transaction Type December 31, 2023 December 31, 2022
Total ATMR Risiko Kredit
1 14.519.125 13.797.945
Total Credit Risk RWA
Total Faktor Pengurang Modal
2 - -
Total Capital Reduction Factor
PT Bank Artha Graha Internasional Tbk
434 Laporan Tahunan 2023
Page 435
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
RWA After MRK Net Claims RWA Before MRK RWA After MRK
(5) (6) (7) (8)
- 1.527.913 - -
- - - -
- - - -
- - - -
- - - -
469 150.882 150.882 883
469 1.678.795 150.882 883
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 435
Page 436
Tata Kelola Perusahaan
Corporate Governance
Tabel 7.1. Pengungkapan Risiko Pasar Dengan Menggunakan Metode Standar
Table 7.1. Disclosure of Market Risk Using Standard Methods
31 Desember 2023
December 31, 2023
Jenis Risiko Konsolidasi
No Bank
Risk Type Consolidation
Beban Modal ATMR Beban Modal
Capital Expense RWA Capital Expense
(1) (2) (3) (4) (5)
1 Risiko Suku Bunga
Interest Rate Risk
a. Risiko Spesifik
9.891 123.638 -
a. Specific Risk
b. Risiko Umum
13.182 164.770 -
b. General Risk
Risiko Nilai Tukar
2 2.632 32.903 -
Exchange Rate Risk
Risiko Ekuitas *)
3 - - -
Equity Risk
Risiko Komoditas *)
4 - - -
Commodity Risk
Risiko Option
5 - - -
Option Risk
Jumlah
25.705 321.312 -
Total
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436 Laporan Tahunan 2023
Page 437
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2022
December 31, 2022
Konsolidasi Konsolidasi
Bank
Consolidation Consolidation
ATMR Beban Modal ATMR Beban Modal ATMR
RWA Capital Expense RWA Capital Expense RWA
(6) (7) (8) (9) (10)
- 6.765 84.567 - -
- 18.506 231.328 - -
- 2.425 30.318 - -
- - - - -
- - - - -
- - - - -
- 27.697 346.212 - -
PT Bank Artha Graha Internasional Tbk
Annual Report 2023 437
Page 438
Tata Kelola Perusahaan
Corporate Governance
Tabel 8.1.a. Pengungkapan Kuantitatif Risiko Operasional - Bank secara Individual dalam jutaan Rupiah
in million of Rupiah
Table 8.1.a. Quantitative Disclosure of Operational Risk - Bank Individually
Kode Komponen Rincian Validasi Kolom T
Component Code Details Validation T Column
31 Desember 2023*)
December 31, 2023*)
0301000000 Komponen Indikator Bisnis (KIB)
78.226
Components of Business Indicators (KIB)
0302000000 Faktor Pengali Kerugian Internal (FPKI)
1
Internal Loss Multiplier Factor (FPKI)
0303000000 Modal Minimum Risiko Operasional (MMRO)
78.226
Minimum Operational Risk Capital (MMRO)
0304000000 ATMR untuk Risiko Operasional
977.823
RWA for Operational Risk
*) Perhitungan berdasarkan SEOJK Nomor 6/SEOJK.03/2020 Tentang Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Operasional dengan
Menggunakan Pendekatan Standar bagi Bank Umum berlaku sejak 1 Januari 2023.
*) Calculations based on SEOJK Number 6 / SEOJK.03 / 2020 concerning Calculation of Risk-Weighted Assets for Operational Risks Using the Standard
Approach for Commercial Banks effective from 1 January 2023.
31 Desember 2022*)
December 31, 2022*)
Pendapatan Bruto
Pendekatan yang Digunakan (Rata-rata 3
No
Approach Used tahun terakhir) **) Beban Modal ATMR
Gross Income Capital Expenses RWA
(Average of last 3
years) **)
31 Desember 2022
December 31, 2022
(1) (2) (3) (4) (5)
1 Pendekatan Indikator Dasar
940.966 141.145 1.764.312
Basic Indicator Approach
Jumlah
940.966 141.145 1.764.312
Total
*) Perhitungan berdasarkan SEOJK Nomor 24/SEOJK.03/2016 Tentang Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Operasional dengan
Menggunakan Pendekatan Indikator Dasar
**) Untuk Bank yang menggunakan Pendekatan Indikator Dasar dalam menghitung Risiko Operasional
*) Calculations based on SEOJK Number 24/SEOJK.03/2016 concerning Calculation of Risk-Weighted Assets for Operational Risks Using the Basic
Indicator Approach
**) For Banks that use the Basic Indicator Approach in calculating Operational Risk
PT Bank Artha Graha Internasional Tbk
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Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
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PT Bank Artha Graha Internasional Tbk
Annual Report 2023 439
Page 440
Page 441
Bab
Tanggung Jawab
06
Sosial Perusahaan
Corporate Social Responsibility
Bank Artha Graha Internasional
berkomitmen untuk menjalankan
pengembangan usaha yang tidak hanya
berorientasi pada aspek ekonomi, tapi Bank
juga sangat memperhatikan aspek sosial
dan lingkungan sesuai visi dan misi Bank,
sebagai wujud tanggung jawab Bank dalam
mendukung pembangunan berkelanjutan.
Bank Artha Graha Internasional is committed to
carrying out business development that is not only
oriented towards economic aspects, but also paying
close attention to social and environmental aspects
in accordance with the Bank's vision and mission,
as a form of the Bank's responsibility in supporting
sustainable development.
Page 442
Analisa dan Pembahasan Manajemen
Management Discussion and Analysis
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
Dalam menjalankan kegiatan usahanya, Bank Artha Graha In conducting its business activities, Bank Artha Graha
Internasional senantiasa berupaya bahwa setiap keputusan Internasional strives to ensure that every business decision
dan aktivitas bisnis yang dilakukan mampu memberikan and activity it undertakes is beneficial to its stakeholders.
manfaat bagi para pemangku kepentingannya. Bank The Bank views that social responsibility is a necessity that
memandang bahwa tanggung jawab sosial merupakan will ultimately have a positive impact on the value of the
sebuah kebutuhan yang pada akhirnya akan memberikan company. In this regard, the direction of the implementation
dampak positif terhadap nilai perusahaan. Berkaitan of social responsibility is in an effort to increase the Bank's
dengan hal tersebut, arah pelaksanaan tanggung jawab role in achieving the Sustainable Development Goals (SDGs).
sosial adalah dalam upaya meningkatkan peran Bank
dalam pencapaian tujuan pembangunan berkelanjutan atau
Sustainable Development Goals (SDGs).
Bank harus juga dapat memberikan manfaat bagi seluruh The Bank must also be able to provide benefits to
pemangku kepentingan, dengan menjalankan program all stakeholders through Corporate Social Safety
Tanggung Jawab Sosial Pengamanan Perusahaan atau Responsibility (CSSR) programs. The CSSR program run
Corporate Social Safety Responsibility (CSSR). Program by the Bank is mainly aimed at the community around the
CSSR yang dijalankan Bank terutama ditujukan untuk Bank's operational area with a focus on environmental
masyarakat yang berada disekitar wilayah operasi Bank preservation, disaster management, social community, and
dengan fokus pada bidang pelestarian lingkungan, community empowerment.
penanggulangan bencana, sosial kemasyarakatan,
pemberdayaan masyarakat.
Sebagai sebuah perusahaan yang bergerak dalam As a company engaged in the banking sector, the Bank has
bidang perbankan, Bank telah berkomitmen dalam committed to implementing sustainable finance programs
menerapkan program keuangan berkelanjutan yang that support the financial sector in achieving sustainable
merupakan dukungan sektor keuangan dalam pencapaian development. The Bank is well aware that the financial
pembangunan berkelanjutan. Bank sangat menyadari system can play an important role in preventing funding
bahwa sistem keuangan dapat mengambil peran penting or investment practices in business activities that use
dalam mencegah terjadinya praktik pendanaan atau excessive resources, which ultimately have an impact on
investasi pada kegiatan usaha yang menggunakan social inequality and result in environmental damage.
sumber daya secara berlebihan, yang akhirnya berdampak
pada kesenjangan sosial dan mengakibatkan kerusakan
lingkungan hidup.
Bank Artha Graha Internasional menyajikan informasi Bank Artha Graha Internasional presents information on
tanggung jawab sosial dan lingkungan dalam bentuk social and environmental responsibility in the form of a
Laporan Keberlanjutan pada buku terpisah. Laporan Sustainability Report in a separate book. The report is
tersebut, sesuai dengan Surat Edaran Otoritas Jasa in accordance with the Circular Letter of the Financial
Keuangan (OJK) No. 16/ SEOJK.04/2021 tentang Bentuk Services Authority (OJK) No. 16/SEOJK.04/2021 on the
dan Isi Laporan Tahunan Emiten atau Perusahaan Publik, Form and Content of the Annual Report of Issuers or
yaitu mengacu Peraturan OJK Nomor 51/POJK.03/2017 Public Companies, which refers to OJK Regulation No.
tentang Penerapan Keuangan Berkelanjutan bagi Lembaga 51/POJK.03/2017 on the Implementation of Sustainable
Jasa Keuangan, Emiten, dan Perusahaan Publik serta GRI Finance for Financial Services Institutions, Issuers, and
Standard. Public Companies and the GRI Standard.
PT Bank Artha Graha Internasional Tbk
442 Laporan Tahunan 2023
Page 443
Memperkuat Kolaborasi Menghadirkan Solusi
Strengthening Collaboration to Deliver Solutions
Halaman ini sengaja dikosongkan
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PT Bank Artha Graha Internasional Tbk
Annual Report 2023 443
Page 444
Page 445
Page 446
PT BANK ARTHA GRAHA INTERNASIONAL Tbk
DAFTAR ISI / TABLE OF CONTENTS
Hal / Pages
LAPORAN AUDITOR INDEPENDEN / INDEPENDENT AUDITORS’ REPORT i–v
LAPORAN POSISI KEUANGAN / STATEMENTS OF FINANCIAL POSITION 1–2
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN/ 3–4
STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE
INCOME
LAPORAN PERUBAHAN EKUITAS / STATEMENTS OF CHANGES IN 5
EQUITY
LAPORAN ARUS KAS / STATEMENTS OF CASH FLOW 6
CATATAN ATAS LAPORAN KEUANGAN / NOTES TO FINANCIAL 7 – 170
STATEMENTS
Page 447
Page 448
Page 449
Page 450
Page 451
Page 452
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ASET ASSETS
Kas 4, 44 369.134 290.754 Cash
Giro pada Bank Indonesia 5, 44 2.658.276 2.937.933 Current accounts with Bank Indonesia
Giro pada bank lain – bersih 6, 44 338.297 375.060 Current accounts with other banks – net
Penempatan pada Bank Indonesia 7, 44 711.075 1.378.005 Placements with Bank Indonesia and
dan bank lain other banks
Efek-efek 8, 44 5.919.277 4.045.146 Marketable securities
Efek-efek yang dibeli dengan 9, 44 125.469 1.678.795 Securities purchased under
janji dijual kembali agreement to resell
Tagihan derivatif 10, 44 35 143 Derivative receivables
Kredit yang diberikan – setelah dikurangi 13, 44 11.636.733 9.705.183 Loan – net allowance for
cadangan kerugian penurunan nilai pada impairment losses as of December 31, 2023
31 Desember 2023 dan 2022 masing- masing and 2022 amounting to Rp510,636 and
sebesar Rp510.636 dan Rp524.587 Rp524,587, respectively
Pendapatan bunga yang masih akan diterima 11, 44 326.422 365.947 Accrued interest receivable
Biaya dibayar dimuka 12 144.641 156.451 Prepaid expenses
Tagihan akseptasi 14, 44 131.362 276.735 Acceptance receivables
Penyertaan saham 15, 44 6 6 Investment in shares of stock
Aset tetap – setelah dikurangi akumulasi 16 2.127.797 2.078.315 Fixed assets - net of accumulated
penyusutan pada 31 Desember 2023 dan 2022 depreciation as of December 31, 2023
masing-masing sebesar Rp229.180 and 2022 amounting to Rp229,180 and
dan Rp198.449 Rp198,449, respectively
Aset takberwujud – bersih 17 31.873 31.164 Intangible assets – net
Agunan yang diambil alih – bersih 18 936.110 1.223.296 Foreclosed asset – net
Aset pajak tangguhan 22b 270.760 304.870 Deferred tax assets
Aset lain-lain 18, 44 376.344 589.830 Other assets
JUMLAH ASET 26.103.611 25.437.633 TOTAL ASSETS
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak The accompanying Notes to Financial Statements form an integral part of the Financial
terpisahkan dari Laporan Keuangan secara keseluruhan Statements taken as a whole
-1-
Page 453
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 19, 44 95.711 87.094 Obligations due immediately
Simpanan dari nasabah 20, 44, 37 20.631.701 20.325.078 Deposit from customers
Simpanan dari bank lain 21, 44 336.958 18.641 Deposits from other banks
Liabilitas derivatif 10, 44 1.057 33 Derivative liabilities
Liabilitas akseptasi 14, 44 131.863 277.445 Acceptance payables
Utang pajak 22a 11.713 10.870 Taxes payable
Bunga masih harus dibayar 23, 44 26.693 18.438 Accrued interest payable
Liabilitas imbalan pasca kerja 25b 118.875 124.006 Post employments benefit liabilities
Pinjaman subordinasi 26, 44 200.000 200.000 Subordinated loan
Liabilitas lain-lain 24, 44 378.007 371.658 Other liabilities
JUMLAH LIABILITAS 21.932.578 21.433.263 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Rp110,88 27 2.242.372 2.242.372 Share capital - Rp110.88 (full amount)
(nilai penuh) per saham par value per share
- Modal dasar – 52.310.000.000 saham - Authorized 52,310,000,000 shares
- Modal ditempatkan dan disetor penuh – - Issued and fully paid 20,223,412,907
20.223.412.907 saham pada tanggal shares as December 31, 2023 and 2022
31 Desember 2023 dan 2022
Tambahan modal disetor 28 415.285 415.285 Additional paid-in capital
Revaluasi aset tetap 16 1.379.822 1.349.281 Revaluation surplus of fixed assets
Pengukuran kembali program imbalan 61.575 60.364 Remeasuremet of defined benefits
pasti setelah dikurangi pajak program after tax
Keuntungan dari perubahan nilai 8 2.342 14.184 Gain on changes in value of financial
aset keuangan yang diukur pada nilai wajar assets at fair value through other
melalui penghasilan komprehensif lain comprehensive income after tax
dikurangi pajak
Saldo laba (rugi) 69.637 (77.116) Retained earnings (loss)
JUMLAH EKUITAS 4.171.033 4.004.370 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 26.103.611 25.437.633 TOTAL LIABILITIES AND EQUITY
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak The accompanying Notes to Financial Statements form an integral part of the Financial
terpisahkan dari Laporan Keuangan secara keseluruhan Statements taken as a whole
-2-
Page 454
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir Tanggal 31 Desember 2023 For the Year Ended December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
PENDAPATAN (BEBAN) OPERASIONAL OPERATING INCOME (EXPENSES)
Pendapatan bunga 29, 37 1.484.753 1.441.977 Interest income
Beban bunga 30, 37 (502.774) (491.344) Interest expense
Pendapatan bunga – bersih 981.979 950.633 Interest income – net
Pendapatan operasional lainnya Other operating income
Pendapatan administrasi dan denda atas 244.222 122.099 Administration income and penalties on
simpanan dan kredit yang diberikan deposits and loans
Keuntungan dari perubahan nilai 8 28.839 1.235 Gain from changes in fair value of
wajar atas aset keuangan yang diukur pada financial assets at fair value through
nilai wajar melalui laporan laba rugi – bersih profit and loss – net
Provisi dan komisi lainnya 32.589 29.056 Other fees and commissions
Keuntungan dari transaksi mata uang 6.968 14.731 Gain from foreign exhange transactions – net
asing – bersih
Jumlah pendapatan operasional lainnya 312.618 167.121 Total other operating income
Beban operasional lainnya Other operating expenses
Beban tenaga kerja 31, 37 (279.962) (265.404) Employee expenses
Beban operasi 32, 37 (589.632) (429.677) Operating expenses
Beban umum dan administrasi 33 (134.270) (119.167) General and administrative expenses
Kerugian penurunan nilai aset keuangan dan 34 (103.657) (240.495) Impairment loss on financial and
non keuangan – bersih non-financial assets – net
Jumlah beban operasional lainnya (1.107.521) (1.054.743) Total other operating expenses
LABA OPERASIONAL 187.076 63.011 PROFIT FROM OPERATIONS
PENDAPATAN (BEBAN) NON 35 (3.719) 6.130 NON-OPERATING INCOME
OPERASIONAL (EXPENSES)
LABA SEBELUM PAJAK PENGHASILAN 183.357 69.141 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN INCOME TAX EXPENSES
Pajak tangguhan 22b (36.604) (14.144) Deferred tax
LABA TAHUN BERJALAN 146.753 54.997 PROFIT FOR THE CURRENT YEAR
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak The accompanying Notes to Financial Statements form an integral part of the Financial
terpisahkan dari Laporan Keuangan secara keseluruhan Statements taken as a whole
-3-
Page 455
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN (lanjutan) COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir Tanggal 31 Desember 2023 For the Year Ended December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Surplus revaluasi aset tetap 16 30.541 - Revaluation surplus of fixed assets
Pengukuran kembali program imbalan pasti 25 1.495 16.756 Remeasurement of defined benefits program
Pajak penghasilan terkait 22b (284) (3.184) Related income tax
Sub jumlah 31.752 13.572 Sub total
Pos yang akan direklasifikasi ke laba rugi : Items that will be reclassified to profit or loss:
Perubahan nilai wajar efek-efek melalui 8e (14.620) (22.405) Changes in fair value of securities through
komprehensif lain other comprehensive income
Pajak penghasilan terkait 22b 2.778 4.257 Related income tax
Sub jumlah (11.842) (18.148) Sub total
JUMLAH PENGHASILAN (RUGI) 19.910 (4.576) TOTAL COMPREHENSIVE INCOME
KOMPREHENSIF TAHUN BERJALAN (LOSS) FOR THE YEAR
JUMLAH LABA KOMPREHENSIF 166.663 50.421 TOTAL COMPREHENSIVE PROFIT
LABA PER SAHAM DASAR 36 7,26 2,72 BASIC EARNINGS PER SHARE
(Rupiah penuh) (full Rupiah amount)
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak The accompanying Notes to Financial Statements form an integral part of the Financial
terpisahkan dari Laporan Keuangan secara keseluruhan Statements taken as a whole
-4-
Page 456
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir Tanggal 31 Desember 2023 For the Year Ended December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Keuntungan
dari perubahan
nilai aset keuangan
yang diukur pada
nilai wajar melalui Pengukuran
penghasilan kembali
komprehensif lain program
Modal saham dikurangi pajak/ imbalan pasti
-ditempatkan Gain on setelah
dan disetor changes in value dikurangi pajak/
penuh/ Surplus of financial assets Remeasurement Saldo laba
Share capital Tambahan revaluasi aset/ fair value through of defined (rugi)/
Authorized modal disetor/ Revaluation at other benefits Retained
Catatan/ issued and Additional surplus of fixed comprehensive program after earnings Jumlah ekuitas/
Notes fully paid paid in capital assets income after tax tax (losses) Total equity
Saldo per 01 Januari 2022 2.242.372 415.285 1.349.281 32.332 46.792 (132.113) 3.953.949 Balance as of January 01, 2022
Laba tahun berjalan 36 - - - - - 54.997 54.997 Profit for the current year
Rugi komprehensif lainnya - - - (18.148) 13.572 - (4.576) Other comprehensive loss
Saldo per 31 Desember 2022 2.242.372 415.285 1.349.281 14.184 60.364 (77.116) 4.004.370 Balance as of December 31, 2022
Laba tahun berjalan 36 - - - - - 146.753 146.753 Profit for the current year
Penghasilan komprehensif lain - - 30.541 (11.842) 1.211 - 19.910 Other comprehensive income
Saldo per 31 Desember 2023 2.242.372 415.285 1.379.822 2.342 61.575 69.637 4.171.033 Balance as of December 31, 2023
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan secara keseluruhan The accompanying Notes to Financial Statements for an integral part of the Financial Statements taken as a whole
-5-
Page 457
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN ARUS KAS STATEMENTS OF CASH FLOW
Untuk Tahun yang Berakhir Tanggal 31 Desember 2023 For the Year Ended December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING
ACTIVITIES
Penerimaan bunga 1.556.866 1.449.676 Receipts of interest
Pembayaran bunga (494.520) (497.001) Payment of interest
Pembayaran beban tenaga kerja (283.598) (278.422) Payment of personal expenses
Pembayaran beban umum dan administrasi 39.726 (585.695) Payment of general and administrative expenses
Pembayaran beban operasional (285.098) (358.987) Payment of operating expenses
Pembayaran beban non-operasional (941) 9.039 Payment of non-operating
lainnya – bersih expenses – net
Arus kas sebelum perubahan dalam aset dan 532.435 (261.390) Cash flow before changes in operating assets
liabilitas operasi and liabilities
Penurunan (penambahan) aset operasi: Decrease (increase) in operating assets:
Kredit yang diberikan (1.925.154) 1.204.576 Loans
Aset lain-lain 247.638 374.393 Other assets
Penambahan (penurunan) liabilitas operasi: Increase (decrease) in operating liabilities:
Liabilitas segera 19 8.617 27.400 Liabilities due immediately
Simpanan nasabah 20 306.623 (680.878) Deposit from customer
Simpanan dari bank lain 21 318.317 524 Deposit from other banks
Beban akrual dan liabilitas lain-lain (6.606) (59.793) Accrued expenses and other liabilitites
Kas bersih diperoleh dari (digunakan untuk) (518.130) 604.832 Net cash provided from (used in)
aktivitas operasi operating activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTMENT
ACTIVITIES
Hasil penjualan aset tetap 16 2.960 7.403 Proceeds from sale of fixed assets
Perolehan aset takberwujud (13.936) (7.515) Acquisition of intangible assests
Pembelian efek-efek - bersih 8 (1.894.723) (1.161.126) Purchase of marketable securities – net
Efek-efek yang dibeli dengan janji dijual 9 1.553.326 1.021.555 Securities purchased under agreement
kembali to resell
Perolehan aset tetap 16 (32.029) (11.287) Acquisition of fixed assets
Kas bersih digunakan untuk aktivitas (384.402) (150.970) Net cash used in investing activities
investasi
ARUS KAS DARI AKTIVITAS - - CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
KENAIKAN (PENURUNAN) KAS DAN (902.532) 453.862 INCREASE (DECREASE) CASH AND CASH
SETARA KAS EQUIVALENTS
Pengaruh perubahan kurs mata uang asing (2.778) 25.103 Effect of foreign currency exchange rate changes
KAS DAN SETARA KAS AWAL TAHUN 4.982.095 4.503.130 CASH AND CASH EQUIVALENTS
AT THE BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR TAHUN 4.076.785 4.982.095 CASH AND CASH EQUIVALENTS
AT THE END OF YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents at the end of
year consist of:
Kas 4 369.134 290.754 Cash
Giro pada Bank Indonesia 5 2.658.276 2.937.933 Current accounts with Bank Indonesia
Giro pada bank lain 6 338.300 375.403 Current account with other banks
Penempatan pada Bank Indonesia dan bank lain 7 711.075 1.378.005 Placements with Bank Indonesia and other
yang jatuh tempo dalam 3 bulan dari banks that will mature within 3 months
tanggal akuisisi from the date acquisition
Jumlah 4.076.785 4.982.095 Total
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan The accompanying Notes to Financial Statements form an integral part of the
dari Laporan Keuangan secara keseluruhan Financial Statements taken as a whole
-6-
Page 458
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan informasi umum a. Establishment and general information
PT Bank Artha Graha Internasional Tbk (“Bank”) PT Bank Artha Graha Internasional Tbk (“the Bank”)
semula didirikan dengan nama PT Inter-Pacific initially was established under the name of PT Inter-
Financial Corporation berdasarkan Akta No. 12 tanggal Pacific Financial Corporation based on Deed No. 12
7 September 1973 dan Akta Perubahan No. 26 tanggal dated September 7, 1973 and Amendment Deed No. 26
13 Desember 1974 yang dibuat di hadapan Bagijo, S.H, dated December 13, 1974 which made in front of Bagijo,
pengganti dari Eliza Pondaag, S.H, Notaris di Jakarta. S.H, substitute notary of Eliza Pondaag, S.H, Notary in
Anggaran Dasar Bank tersebut telah disahkan oleh Jakarta. The Bank’s Articles of Association was
Menteri Kehakiman Republik Indonesia berdasarkan approved by the Ministry of Justice of the Republic of
Surat Keputusan No.Y.A.5/2/12 tanggal 3 Januari 1975 Indonesia in its Decision Letter No.Y.A.5/2/12 dated
dan telah didaftarkan dalam Buku Register di Kantor January 3, 1975 and has been registered in the Register
Pengadilan Negeri Jakarta di bawah No.119 dan No.120, Book of Jakarta District Court Office under No.119 and
keduanya tanggal 11 Januari 1975, serta telah No.120, both dated January 11, 1975, and was published
diumumkan dalam Berita Negara Republik Indonesia in the State Gazette of the Republic of Indonesia No.6
No.6 Tambahan No.47 tanggal 21 Januari 1975. Supplement No.47 dated January 21, 1975.
Anggaran Dasar Bank telah mengalami beberapa kali The Bank's Articles of Association have undergone
perubahan, terakhir dengan Akta tertanggal several changes, most recently with the Deed dated
13 November 2020 No.16, dibuat di hadapan November 13, 2020 No.16, made before Mochamad
Mochamad Nova Faisal S.H, M.Kn, Notaris di Jakarta, Nova Faisal S.H, M.Kn, Notary in Jakarta, which deed
akta mana telah memperoleh persetujuan dari Menteri has obtained approval from the Minister of Law and
Hukum dan Hak Asasi Manusia Republik Indonesia Human Rights of the Republic of Indonesia based on
berdasarkan Keputusan No.AHU-0076681.AH.01.02 Decree No.AHU-0076681.AH.01.02 dated November
tanggal 17 November 2020 dan pemberitahuan 17, 2020 and the notice of amendment to the articles of
perubahan anggaran dasar tersebut telah diterima dan association has been received and recorded in the
dicatat dalam database Sistem Administrasi Badan database of the Administrative System of legal entities
Hukum Kementerian Hukum dan Hak Asasi Manusia of the Ministry of Law and Human Rights of the
Republik Indonesia, sebagaimana termuat dalam Surat Republic of Indonesia, as contained in the Letter dated
tertanggal 17 November 2020 No.AHU-AH.01.03- November 17, 2020 No.AHU-AH.01.03-0408169, has
0408169, telah didaftarkan dalam Daftar Perseroan been registered in the Company's Register No.AHU-
No.AHU-0191841.AH.01.1 1 tanggal 17 November 0191841.AH.01.1 1 dated November 17, 2020.
2020.
Sesuai dengan Pasal 3 Anggaran Dasar Bank, ruang According to Article 3 of the Bank’s Articles of
lingkup kegiatan Bank adalah melakukan kegiatan usaha Association, the Bank’s scope of activities is to engage
sebagai bank umum sesuai dengan Undang-Undang dan in general banking services in accordance with
peraturan yang berlaku. prevailing Laws and regulations.
Bank memulai operasi komersial sebagai lembaga The Bank started its commercial activities as a non-bank
keuangan bukan bank pada bulan Januari 1975, financial institution in January 1975, and then engaged
selanjutnya melakukan operasi komersial sebagai bank in general banking services dated February 24, 1993
umum pada tanggal 24 Februari 1993 berdasarkan Surat based on Decision Letter of the Ministry of Finance of
Keputusan Menteri Keuangan Republik Indonesia the Republic of Indonesia
No.176/KMK.017/1993, perizinan tersebut diubah No.176/KMK.017/1993, the license changed due to
dengan terlaksananya penggabungan usaha (merger) PT merger of PT Bank Artha Graha into PT Bank Inter-
Bank Artha Graha ke dalam PT Bank Inter-Pacific Tbk Pacific Tbk which obtained an effective statement from
yang mendapatkan pernyataan efektif dari Badan the Capital Market and Financial Institution
Pengawas Pasar Modal dan Lembaga Keuangan Supervisory Agency (Bapepam and LK) in Letter of
(Bapepam dan LK) berdasarkan Surat Ketua Bapepam Bapepam and LK Chairman No.S-769/PM/2005 dated
dan LK No.S-769/PM/2005 tanggal 13 April 2005, serta April 13, 2005, and obtained approval from Bank
memperoleh persetujuan Bank Indonesia berdasarkan Indonesia in Decision Letter of Bank Indonesia
Surat Keputusan Gubernur Bank Indonesia Governor No.7/32/KEP.GB1/2005 dated June 15, 2005
No.7/32/KEP.GB1/2005 tanggal 15 Juni 2005 tentang about Granting Merger Approval of PT Bank Artha
Pemberian Izin Penggabungan Usaha (merger) Graha into PT Bank Inter-Pacific Tbk. The license of PT
PT Bank Artha Graha ke dalam PT Bank Inter-Pacific Bank Inter-Pacific Tbk was changed based on Decision
Tbk. Izin usaha PT Bank Inter-Pacific Tbk diubah Letter of Bank Indonesia Governor
berdasarkan Surat Keputusan Gubernur Bank Indonesia No.7/49/KEP.GBI/2005 dated August 16, 2005
No.7/49/KEP.GBI/2005 tanggal 16 Agustus 2005 regarding The Change of Business License on behalf of
tentang Perubahan Izin Usaha Atas Nama PT Bank PT Bank Inter-Pacific Tbk become PT Bank Artha
Inter-Pacific Tbk menjadi Izin Usaha Atas Nama Graha Internasional Tbk.
PT Bank Artha Graha Internasional Tbk.
-7-
Page 459
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information (continued)
Kantor Pusat Bank terletak di Gedung Artha Graha, The Bank’s Head Office is located at Artha Graha
Kawasan Niaga Terpadu Sudirman, Jalan Jenderal Building, Sudirman Commercial Business District,
Sudirman Kav. 52-53, Jakarta Selatan. Bank memiliki Jalan Jenderal Sudirman Kav. 52-53, South Jakarta.
kantor pusat operasional, kantor cabang, kantor cabang The Bank has operational head office, branches, sub
pembantu, kantor kas, payment poin, Anjungan Tunai branches, cash offices, payment points, Automatic Teller
Mandiri (ATM) sebagai berikut (tidak diaudit): Machines (ATM) as follows (unaudited):
2023 2022
Kantor pusat operasional 1 1 Operational head office
Kantor cabang 31 31 Branches
Kantor cabang pembantu 34 35 Sub branches
Mobile terminal 1 1 Mobile terminal
Anjungan Tunai Mandiri (ATM) 153 131 Automatic Teller Machines (ATM)
Kantor cabang, kantor cabang pembantu, kantor kas, The branches, sub branches, cash offices, payment
payment point dan ATM berlokasi di berbagai pusat points and ATM are located in various major business
bisnis yang tersebar di seluruh Indonesia, antara lain, di centers throughout Indonesia, among others, DKI
DKI Jakarta, Jawa Barat, Banten, Jawa Tengah, Jawa Jakarta, Jawa Barat, Banten, Jawa Tengah, Jawa
Timur, Bali, Sumatera Utara, Sumatera Selatan, Riau, Timur, Bali, Sumatera Utara, Sumatera Selatan, Riau,
Kepulauan Riau, Jambi, Kepulauan Babel, Lampung, Kepulauan Riau, Jambi, Kepulauan Babel, Lampung,
Kalimantan Timur, Kalimantan Barat, Kalimantan Kalimantan Timur, Kalimantan Barat, Kalimantan
Selatan, Sulawesi Selatan, Sulawesi Utara, Sulawesi Selatan, Sulawesi Selatan, Sulawesi Utara, Sulawesi
Tenggara, Kupang, Maluku Utara Ternate, Maluku- Tenggara, Kupang, Maluku Utara Ternate, Maluku-
Ambon. Ambon.
b. Penawaran Umum Saham Bank b. Public Offering of the Bank’s Shares
Pada tanggal 10 Juli 1990, Bank memperoleh On July 10, 1990, the Bank obtained an effective
pernyataan efektif dari Ketua Badan Pengawas Pasar statement from the Chairman of the Capital Market
Modal (Bapepam) berdasarkan Surat No. SI- Supervisory Agency (Bapepam) in its Letter No. SI-
124/SHM/MK.10/1990 untuk melakukan Penawaran 124/SHM/MK.10/1990 to conduct Initial Public
Umum Saham Perdana kepada masyarakat sejumlah Offering of 5,000,000 shares with par value of Rp1,000
5.000.000 saham dengan nilai nominal Rp1.000 (Rupiah (full Rupiah amount) per share that was 20% of paid-up
penuh) per saham yang merupakan 20% dari modal yang capital. On August 23, 1990, the shares were listed on
ditempatkan. Pada tanggal 23 Agustus 1990, saham the Jakarta Stock Exchange and Surabaya Stock
tersebut masing-masing dicatatkan pada Bursa Efek Exchange, respectively. On April 19, 1999, the Surabaya
Jakarta dan Bursa Efek Surabaya. Pada tanggal 19 April Stock Exchange approved the Bank’s application to
1999, Bursa Efek Surabaya menyetujui permohonan delist its shares in the Surabaya Stock Exchange.
Bank untuk membatalkan pencatatan saham Bank di
Bursa Efek Surabaya.
Pada tanggal 24 September 1999, Bank memperoleh On September 24, 1999, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam berdasarkan statement from the Chairman of Bapepam in its Letter
Surat No. S-1761/PM/1999 untuk melakukan No. S-1761/PM/1999 to conduct Limited Public Offering
Penawaran Umum Terbatas (PUT) I kepada para (LPO) I to its shareholders with Pre-emptive Rights of
pemegang saham dalam rangka penerbitan Hak 9,625,000,000 Seriess B shares with par value of Rp15
Memesan Efek Terlebih Dahulu (HMETD) sejumlah (full Rupiah amount) per share and offering price of
9.625.000.000 saham seri B dengan nilai nominal Rp15 Rp100 (full Rupiah amount) per share. On September
(Rupiah penuh) per saham dan harga penawaran Rp100 27, 1999, these shares were listed in the Jakarta Stock
(Rupiah penuh) per saham. Pada tanggal 27 September Exchange.
1999, saham tersebut telah dicatatkan pada Bursa Efek
Jakarta.
-8-
Page 460
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank’s Shares (continued)
Pada tanggal 17 April 2007, Bank memperoleh On April 17, 2007, the Bank obtained an effective
pernyataan efektif dari Ketua Badan Pengawas Pasar statement from the Chairman of Capital Market and
Modal dan Lembaga Keuangan (Bapepam dan LK) Financial Institution Supervisory Agency (Bapepam and
berdasarkan Surat No. S-1746/BL/2007 untuk LK) in its Letter No. S-1746/BL/2007 to conduct LPO II
melakukan PUT II kepada para pemegang saham dalam to its shareholders with Pre-emptive Rights of
rangka penerbitan HMETD sejumlah 840.007.286 840,007,286 shares with par value of Rp110.88 (full
saham dengan nilai nominal Rp110,88 (Rupiah penuh) Rupiah amount) per share and offering price of Rp115
per saham dan harga penawaran Rp115 (Rupiah penuh) (full Rupiah amount) per share. On May 2, 2007, these
per saham. Pada tanggal 2 Mei 2007, saham tersebut shares were listed in the Indonesia Stock Exchange.
telah dicatatkan pada Bursa Efek Indonesia.
Pada tanggal 1 Desember 2008, Bank memperoleh On December 1, 2008, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam dan LK statement from the Chairman of Bapepam and LK in its
berdasarkan Surat No. S-8684/BL/2008 untuk Letter No. S-8684/BL/2008 to conduct LPO III to its
melakukan PUT III kepada para pemegang saham dalam shareholders with Pre-emptive Rights of 2,695,025,224
rangka penerbitan HMETD sejumlah 2.695.025.224 shares with par value of Rp110.88 (full Rupiah amount)
saham dengan nilai nominal Rp110,88 (Rupiah penuh) per share and offering price of Rp111.00 (full Rupiah
per saham dan harga penawaran Rp111,00 (Rupiah amount) per share. On January 7, 2009, these shares
penuh) per saham. Pada tanggal 7 Januari 2009, saham were listed in the Indonesia Stock Exchange.
tersebut telah dicatatkan pada Bursa Efek Indonesia.
Pada tanggal 5 Desember 2012, Bank memperoleh On December 5, 2012, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam dan LK statement from the Chairman of Bapepam and LK in its
berdasarkan Surat No. S-13878/BL/2012 untuk Letter No. S-13878/BL/2012 to conduct LPO IV to its
melakukan PUT IV kepada para pemegang saham dalam shareholders with Pre-emptive Rights of 4,513,198,014
rangka penerbitan HMETD sejumlah 4.513.198.014 shares with par value of Rp110.88 (full Rupiah amount)
saham dengan nilai nominal sebesar Rp110,88 (Rupiah per share and offering price of Rp111.00 (full Rupiah
penuh) per saham dan harga penawaran sebesar amount) per share. On December 21, 2012, these shares
Rp111,00 (Rupiah penuh) per saham. Pada tanggal were listed in the Indonesia Stock Exchange.
21 Desember 2012, saham tersebut telah dicatatkan pada
Bursa Efek Indonesia.
Pada tanggal 23 November 2016, Bank memperoleh On November 23, 2016, the Bank obtained an effective
pernyataan efektif dari Kepala Eksekutif Pengawas statement from the Chief Executive of the Capital Market
Pasar Modal Otoritas Jasa Keuangan berdasarkan Surat Supervisory Financial Services Authority based on the
No. S-682/D.04/2016 untuk melakukan PUT V kepada Letter of No. S-682/D.04/2016 to conduct a PUT V to
para pemegang saham dalam rangka penerbitan shareholders for the issuance of Pre-emptive Rights of
HMETD sejumlah 2.707.918.808 saham dengan nilai 2,707,918,808 shares with a par value of Rp110.88 (full
nominal sebesar Rp110,88 (Rupiah penuh) per saham Rupiah) per share and an exercise price of Rp111.00
dan harga pelaksanaan sebesar Rp111,00 (Rupiah (full Rupiah) per share.
penuh) per saham.
Bank secara bersamaan menerbitkan Waran Seri I The Bank simultaneously issued Seriess I Warrants
sebanyak 4.513.198.013 saham dimana 6 (enam) saham totaling 4,513,198,013 shares of which 6 (six) shares
hasil pelaksanaan HMETD melekat 10 (sepuluh) Waran resulting from the exercise of the Preemptive Rights
Seri I yang diberikan secara cuma-cuma sebagai insentif were attached to 10 (ten) Seriess I Warrants which were
bagi pemegang HMETD yang melaksanakan haknya. given free of charge as an incentive for the Rights
Setiap 1 (satu) Waran Seri I dapat digunakan oleh holders who exercised their rights. Each 1 (one) Seriess
pemegangnya untuk membeli 1 (satu) saham baru I Warrant may be used by the holder to purchase 1 (one)
Perseroan dengan membayar harga yang sama dengan new share of the Company by paying the same price as
harga pelaksanaan HMETD yakni Rp111,00 (seratus the exercise price of the Preemptive Rights, which is
sebelas rupiah) per saham dalam periode pelaksanaan Rp.111.00 (one hundred and eleven rupiah) per share in
yakni 19 Juni 2017 sampai dengan 7 Desember 2021. the exercise period, which is June 19, 2017 to December
7, 2021.
Pelaksanaan Waran Seri I sampai dengan 7 Desember The exercise of Seriess I Warrants until December 7,
2021 sebanyak 4.427.219.858 saham, sehingga Waran 2021 is 4,427,219,858 shares, so that the Seriess I
Seri I yang tidak dilaksanakan sebanyak 85.978.155 Warrants that are not exercised are 85,978,155 shares.
saham.
-9-
Page 461
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank’s Shares (continued)
Berikut adalah kronologis jumlah saham Bank yang The chronological overview of the Bank’s issued and
ditempatkan dan disetor penuh serta saham yang fully paid shares and also listed shares in the Indonesia
dicatatkan pada Bursa Efek Indonesia sejak Penawaran Stock Exchange since the Initial Public Offering until
Umum Saham Perdana sampai dengan tanggal December 31, 2023 is as follows:
31 Desember 2023:
Jumlah Saham/
Keterangan Number of shares Description
Saham yang berasal dari pencatatan saham perdana 5.000.000 Shares from initial public offering in 1990
pada tahun 1990
Saham pendiri pada tahun 1990 1.500.000 Founders shares in 1990
Saham pendiri pada tahun 1993 3.042.800 Founders shares in 1993
Saham bonus pada tahun 1993 9.542.800 Bonus shares in 1993
Saham pendiri pada tahun 1997 15.914.400 Founders shares in 1997
Saham bonus pada tahun 1998 8.750.000 Bonus shares in 1998
Penawaran Umum Terbatas I (PUT I) pada tahun 1999 6.737.500.000 Limited Public Offering I (LPO I) in 1999
Bagian yang tidak dapat dicatat (partial delisting) (96.875.000) Partial delisting from LPO I in 2000
atas PUT I pada tahun 2000
Saham pendiri pada tahun 2001 2.906.250.000 Founders shares in 2001
Saham yang diterbitkan dalam rangka 20.347.234.677 Issuance of shares in connection with the
penggabungan usaha dengan PT Bank Artha Graha merger with PT Bank Artha Graha in 2005
pada tahun 2005
Pencatatan saham tambahan pada tahun 2007 2 Listing additional shares in 2007
Peningkatan nilai nominal saham dari Rp18,48 per (24.948.216.399) Increase in par value from Rp18.48 per share
saham menjadi Rp110,88 per saham melalui to Rp110.88 per share through reduction of
pengurangan jumlah saham pada tahun 2007 total shares in 2007
Penawaran Umum Terbatas II (PUT II) pada tahun 2007 840.007.286 Limited Public Offering II (LPO II) in 2007
Bagian saham yang tidak dapat dicatat (partial (8.400.073) Partial delisting from LPO II
delisting) atas PUT II
Penawaran Umum Terbatas III (PUT III) pada 2.695.025.224 Limited Public Offering III (LPO III) in 2008
tahun 2008
Bagian saham yang tidak dapat dicatat (partial (26.950.252) Partial delisting from LPO III
delisting) atas PUT III
Penawaran Umum Terbatas IV (PUT IV) pada 4.513.198.014 Limited Public Offering IV (LPO IV) in 2012
tahun 2012
Bagian saham yang tidak dapat dicatat (partial (45.131.980) Partial delisting from LPO IV
delisting) atas PUT IV
Penawaran Umum Terbatas V (PUT V) pada tahun 2.707.918.808 Limited Public Offering V (LPO V) in 2016
2016
Bagian saham yang tidak dapat dicatat (partial (27.079.189) Partial delisting from LPO V
delisting) atas PUT V
Pelaksanaan Waran Seri I 4.427.219.858 Execution of Seriess I Warrants
Bagian saham yang tidak dapat dicatat (partial (44.272.199) Shares that cannot be recorded
delisting) atas Waran Seri I (partial delisting) of Seriess I Warrants
Jumlah saham Bank yang tercatat di Bursa Efek Total Bank’s listed shares in the Indonesia
Indonesia pada tanggal 31 Desember 2023 20.021.178.777 Stock Exchange as of December 31, 2023
PT Cerana Arthaputra setuju untuk tidak dicatatkan PT Cerana Arthaputra agreed not to list its shares on
sahamnya di Bursa Efek sejumlah 1% dari jumlah the Stock Exchange amounting to 1% of the number of
saham yang dilakukan oleh PT Bank Artha Graha shares made by PT Bank Artha Graha Internasional
Internasional Tbk, dari jumlah saham setelah Tbk, from the number of shares after the implementation
dilakukannya pelaksanaan Waran Seri I, yakni of Seriess I Warrants, which is as many as 202,234,130
sebanyak-banyak nya 202.234.130 saham. shares.
- 10 -
Page 462
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Susunan pengurus bank dan karyawan c. Composition of the bank’s management and employees
Dewan Komisaris dan Direksi Board of Commissioners and Directors
Berdasarkan Akta Pernyataan Keputusan Rapat No.16 Based on the Deed of Shareholder Resolution No.16
tanggal 17 Juli 2023, susunan Dewan Komisaris dan dated July 17, 2023, the composition of the Bank’s
Direksi Bank pada tanggal 31 Desember 2023 adalah Boards of Commissioners and Directors as of December
sebagai berikut: 31, 2023 is as follows:
Dewan Komisaris: Board of Commissioners:
Komisaris Utama/ Kiki Syahnakri President Commissioner/
Komisaris Independen Independent Commissioner
Wakil Komisaris Utama Tomy Winata Vice President Commissioner
Wakil Komisaris Utama Sugianto Kusuma Vice President Commissioner
Komisaris Independen Elizawatie Simon Independent Commissioner
Komisaris Independen Pesta Uli Sitanggang Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Andy Kasih President Director
Wakil Direktur Utama Christina Harapan Vice President Director
Direktur Kepatuhan /Direktur Independen Indrastomo Nugroho Compliance Director/ Independent Director
Direktur Indra Sintung Budianto Director
Direktur Handoyo Soedirdja Director
Berdasarkan Akta Pernyataan Keputusan Rapat No.253 Based on the Deed of Shareholder Resolution No.253
tanggal 25 Juli 2022, susunan Dewan Komisaris dan dated July 25, 2022, the composition of the Bank’s
Direksi Bank pada tanggal 31 Desember 2022 adalah Boards of Commissioners and Directors as of December
sebagai berikut: 31, 2022 is as follows:
Dewan Komisaris: Board of Commissioners:
Komisaris Utama/ Kiki Syahnakri President Commissioner/
Komisaris Independen Independent Commissioner
Wakil Komisaris Utama Tomy Winata Vice President Commissioner
Wakil Komisaris Utama Sugianto Kusuma Vice President Commissioner
Komisaris Independen Nicolaus Eko Riwayanto Independent Commissioner
Komisaris Independen Elizawatie Simon Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Andy Kasih President Director
Wakil Direktur Utama Christina Harapan Vice President Director
Direktur Kepatuhan /Direktur Independen Anas Latief Compliance Director/ Independent Director
Direktur Indra Sintung Budianto Director
Direktur Indrastomo Nugroho Director
Direktur Andy Dharma Director
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Page 463
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Susunan pengurus bank dan karyawan (lanjutan) c. Composition of the bank’s management and employees
(continued)
Komite Audit, Komite Pemantau Risiko dan Audit Committee, Risk Monitoring Committee and
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite audit Audit committee
Berdasarkan Keputusan Dewan Komisaris Based on the Decree of the Board of Commissioners
No.002/BAGI-KOM/XII/2023 tanggal 6 Desember No.002/BAGI-KOM/XII/2023 dated December 6, 2023
2023 dan Keputusan Dewan Komisaris and the Decree of the Board of Commissioners
No.003/KOM-BAG/XI/2022 tanggal 01 November No.003/KOM-BAG/XI/2022 dated November 01, 2022,
2022, susunan Komite Audit pada tanggal 31 Desember the composition of the Audit Committee as of
2023 dan 2022 adalah sebagai berikut: December 31, 2023 and 2022 is as follows:
2023 2022
Ketua Pesta Uli Sitanggang Kiki Syahnakri Chairman
Anggota Suryani Purwita Suryani Purwita Member
Anggota Anas Latief Pesta Uli Sitanggang Member
Komite pemantau risiko Risk monitoring committee
Berdasarkan Keputusan Dewan Komisaris Based on the Decree of the Board of Commissioners
No.002/BAGI-KOM/XII/2023 tanggal 6 Desember No.002/BAGI-KOM/XII/2023 dated December 6, 2023
2023 dan Keputusan Dewan Komisaris and the Decree of the Board of Commissioners
No.003/KOM-BAG/XI/2022 tanggal 01 November No.003/KOM-BAG/XI/2022 dated November 01, 2022,
2022, susunan Komite Pemantau Risiko pada tanggal 31 the composition of the Risk Monitoring Committee as of
Desember 2023 dan 2022 adalah sebagai berikut: December 31, 2023 and 2022 is as follows:
2023 2022
Ketua Elizawatie Simon Elizawatie Simon Chairman
Anggota Suryani Purwita Suryani Purwita Member
Anggota Anas Latief Pesta Uli Sitanggang Member
Komite remunerasi dan nominasi Remuneration and nomination committee
Berdasarkan Keputusan Dewan Komisaris Based on Board of Commissioners Decree
No.002/BAGI-KOM/XII/2023 tanggal 6 Desember No.002/BAGI-KOM/XII/2023 dated December 6, 2023
2023 dan Keputusan Dewan Komisaris and Board of Commissioners Decree
No.001/KOM-BAGI/X/2021 tanggal 25 Oktober 2021, No.001/KOM-BAGI/X/2021 dated October 25, 2021, the
susunan Komite remunerasi dan nominasi pada tanggal composition of the remuneration and nomination
31 Desember 2023 dan 2022 adalah sebagai berikut: Committee on December 31, 2023 and 2022 are as
follows:
2023 2022
Ketua Kiki Syahnakri Nicolaus Eko Riwayanto Chairman
Anggota Tomy Winata Tomy Winata Member
Anggota Marlene Gunawan Elvin Halim Member
Sekretaris Perusahaan dan satuan kerja audit Corporate secretary and internal audit working unit
internal
Sekretaris Perusahaan Corporate Secretary
Berdasarkan Surat Keputusan Based on Decree No. SK-MT/HC/0304/VII/2023 dated
No. SK-MT/HC/0304/VII/2023 tanggal 7 Juli 2023 July 7, 2023 effective July 10, 2023 and Decree
efektif 10 Juli 2023 dan Surat Keputusan No. SK-MT/SDM/0357/IX/2021 dated September 21,
No. SK-MT/SDM/0357/IX/2021 tanggal 21 September 2021 effective September 22, 2021, the Corporate
2021 efektif 22 September 2021, Sekretaris Perusahaan Secretaries on 31 December 2023 and 2022 are Elvin
pada tanggal 31 Desember 2023 dan 2022 adalah Elvin Halim and Marlene Gunawan.
Halim dan Marlene Gunawan.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Susunan pengurus bank dan karyawan (lanjutan) c. Composition of the bank’s management and employees
(continued)
Sekretaris Perusahaan dan satuan kerja audit Corporate secretary and internal audit working unit
internal (lanjutan) (continued)
Satuan kerja audit internal Internal audit working unit
Berdasarkan Surat Keputusan Direksi Based on Board of Directors’ Decision Letter
No. SK-MT/SDM/0704/X/2020 tanggal 14 Oktober No. SK-MT/SDM/0704/X/2020 dated October 14, 2020,
2020, Kepala Satuan Kerja Audit Internal (SKAI) pada the Chief of Internal Audit Working Unit (IAWU) as of
tanggal 31 Desember 2023 dan 2022 adalah Adhyaksa December 31, 2023 and 2022 is Adhyaksa Sitepu.
Sitepu.
Manajemen kunci Bank meliputi Dewan Komisaris, The Bank’s key management consist of the Board of
Direksi dan Komite Audit. Jumlah imbalan kerja jangka Commissioners, Board of Directors and Audit
pendek (gaji dan remunerasi) yang dibayarkan kepada Committee. Total short-term employee benefits (salaries
personil manajemen kunci Bank untuk tahun yang and remuneration) paid to the key management
berakhir pada tanggal-tanggal 31 Desember 2023 dan personnel of the Bank for the years ended December 31,
2022 adalah sebagai berikut: 2023 and 2022 are as follows:
2023 2022
Dewan Komisaris 18.536 12.781 Board of Commissioners
Direksi 18.590 16.582 Board of Directors
Jumlah 37.126 29.363 Total
Tidak ada kompensasi dalam bentuk imbalan pasca There are no compensation of post-employment benefits,
kerja, imbalan kerja jangka panjang lainnya, pesangon other long-term employee benefits, termination benefits
pemutusan kontrak kerja dan pembayaran berbasis and share-based payments to the key management
saham kepada personil manajemen kunci Bank. personnel of the Bank.
Pada tanggal 31 Desember 2023 dan 2022, Bank As of December 31, 2023 and 2022, the Bank had 1,463
memiliki karyawan masing-masing sejumlah 1.463 dan and 1,487 respectively (unaudited).
1.487 (tidak diaudit).
d. Penyelesaian laporan keuangan d. Completion of the financial statements
Manajemen Bank bertanggung jawab atas penyusunan The management of the Bank is responsible for the
dan penyajian wajar laporan keuangan yang telah preparation and fair presentation of the financial
diselesaikan dan diotorisasi untuk diterbitkan pada statements that were completed and authorized to be
tanggal 28 Maret 2024. issued on March 28, 2024.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
Berikut ini adalah kebijakan akuntansi material yang Presented below are the material accounting policies adopted
diterapkan dalam penyusunan laporan keuangan yang sesuai in preparing the financial statements, which are in conformity
dengan Standar Akuntansi Keuangan Indonesia. Kebijakan with Indonesian Financial Accounting Standards. These
ini telah diterapkan secara konsisten terhadap seluruh tahun policies have been consistently applied to all year presented,
yang disajikan, kecuali jika dinyatakan lain. unless otherwise stated.
a. Pernyataan kepatuhan dan dasar penyusunan a. Statement of compliance and basis of financial
laporan keuangan statements preparation
i. Pernyataan kepatuhan i. Statement of compliance
Laporan keuangan telah disusun dan disajikan The financial statements were prepared and
sesuai dengan Standar Akuntansi Keuangan di presented in accordance with the Indonesian
Indonesia (“SAK”) yang mencakup Pernyataan Financial Accounting Standards (“IFAS”) which
Standar Akuntansi Keuangan (“PSAK”) dan comprise the Statements of Financial Accounting
Interpretasi Standar Akuntansi Keuangan Standards (“SFAS”) and Interpretations of
(“ISAK”) yang diterbitkan oleh Dewan Standar Financial Accounting Standards (“IFAS”) issued
Akuntansi Keuangan Ikatan Akuntan Indonesia by the Board of Financial Accounting Standards of
(DSAK - IAI) dan peraturan Bapepam dan LK, the Indonesian Institute of Accountants (“FASB -
yang fungsinya dialihkan kepada Otoritas Jasa IAI”), and Bapepam and LK, which function has
Keuangan (“OJK”) sejak tanggal 1 Januari 2018, been transferred to Financial Services Authority
No. VIII.G.7 tentang “Penyajian dan (“OJK”) starting January 1, 2018, rule
Pengungkapan Laporan Keuangan Emiten atau No. VIII.G.7 regarding “Financial Statements
Perusahaan Publik” yang terdapat dalam Lampiran Presentation and Disclosures for Issuers or Public
Keputusan Ketua Bapepam dan LK No. KEP- Companies” as included in the Appendix of the
347/BL/2012 tanggal 25 Juni 2012. Decision Decree of the Chairman of Bapepam and
LK No. KEP-347/BL/2012 dated June 25, 2012.
ii. Dasar penyusunan laporan keuangan ii. Basis of financial statements preparation
Laporan keuangan telah disusun berdasarkan biaya The financial statements have been prepared
historis kecuali untuk beberapa akun tertentu yang under the historical cost except for certain
diukur berdasarkan pengukuran lain sebagaimana accounts which have been valued on another
diuraikan dalam kebijakan akuntansi dari akun measurement basis as explained in the accounting
tersebut. Laporan keuangan disusun dengan dasar policy for such account. The financial statements
akrual kecuali laporan arus kas. are prepared under the accrual basis of
accounting, except for the statement of cash flows.
Laporan arus kas disusun dengan menggunakan The statement of cash flows was prepared based on
metode langsung dengan mengelompokkan arus the direct method with cash flows classified into
kas ke dalam aktivitas operasi, investasi dan cash flows from operating, investing and financing
pendanaan. Untuk tujuan penyajian laporan arus activities. For the purpose of the statement of cash
kas, kas dan setara kas terdiri dari kas, giro pada flows, cash and cash equivalents include cash,
Bank Indonesia, giro pada bank lain, penempatan current accounts with Bank Indonesia, current
pada Bank Indonesia dan bank lain dan Sertifikat accounts with other banks, placements with Bank
Deposito Bank Indonesia yang jatuh tempo dalam Indonesia and other banks and Certificates
3 (tiga) bulan atau kurang sejak tanggal perolehan Deposits of Bank Indonesia with original
yang tidak digunakan sebagai jaminan atas maturities of 3 (three) months or less from the
pinjaman yang diterima serta tidak dibatasi acquisition date, which are not pledged as
penggunaannya. collateral nor restricted in use.
Dalam penyusunan laporan keuangan sesuai The preparation of financial statements in
dengan Standar Akuntansi Keuangan di Indonesia, conformity with Indonesian Financial Accounting
dibutuhkan pertimbangan, estimasi dan asumsi Standards requires use of judgments, estimates and
yang mempengaruhi: assumptions that affect:
• penerapan kebijakan akuntansi, • the application of accounting policies,
• jumlah aset dan liabilitas dilaporkan, dan • the reported amounts of assets and liabilities,
pengungkapan atas aset dan liabilitas and the disclosure of contingent assets and
kontinjensi pada tanggal laporan keuangan, liabilities at the date of financial statements,
jumlah pendapatan dan beban selama periode the reported amounts of revenues and expenses
pelaporan. during the reporting period.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar penyusunan a. Statement of compliance and basis of financial
laporan keuangan (lanjutan) statements preparation (continued)
ii. Dasar penyusunan laporan keuangan (lanjutan) ii. Basis of financial statements preparation
(continued)
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik manajemen atas kejadian dan management’s best knowledge of current events
tindakan saat ini, hasil aktual mungkin berbeda and activities, actual results may differ from those
dengan jumlah yang diestimasi semula. estimates.
Estimasi, asumsi dan pertimbangan akuntansi Significant accounting estimates, assumptions and
signifikan yang diterapkan dalam penyusunan judgment applied in the preparation of the Bank’s
laporan keuangan Bank diungkapkan pada financial statements are disclosed in Note 3.
Catatan 3.
Laporan keuangan disajikan dalam mata uang Financial statements are presented in Rupiah
Rupiah, yang merupakan mata uang fungsional which is the functional currency of the Bank.
Bank.
Seluruh angka dalam laporan keuangan ini, The amounts in the financial statements are
dibulatkan dan dinyatakan dalam jutaan Rupiah rounded to and stated in millions of Rupiah, unless
yang terdekat, kecuali dinyatakan lain. otherwise stated.
b. Penerapan Standar Akuntansi Keuangan Baru dan b. Adoption of new and Revised Statements of
Revisi (“PSAK”) dan Interprestasi Standar Financial Accounting Standards (“SFAS”) and
Akuntansi Keuangan (“ISAK”) Interpretations of Financial Accounting Standards
(“IFAS”)
Berikut ini ringkasan revisi dan amandemen PSAK The following summarizes the revised and
dan ISAK yang diterbitkan oleh Dewan Standar amended SFAS and the IFAS which were issued by
Akuntansi Keuangan (DSAK) - IAI yang relevan the Financial Accounting Standards Board (FASB)
untuk Bank, yang berlaku efektif untuk laporan are relevant to the Bank, which is effective to the
keuangan pada tanggal 31 Desember 2023: Bank on financial statements as of December 31,
2023:
Amendemen PSAK 1: “Penyajian Laporan Amendment of SFAS 1: “Presentation of Financial
Keuangan” tentang pengungkapan kebijakan Statements” regarding disclosure of accounting
akuntansi yang mengubah istilah “signifikan” policies that change the term "significant" to
menjadi “material” dan memberi penjelasan "material" and provide explanations of material
mengenai kebijakan akuntansi material”; accounting policies”;
Amendemen PSAK 1: “Penyajian Laporan Amendment of SFAS 1: “Presentation of Financial
Keuangan” tentang klasifikasi liabilitas; Statements” regarding classification of liabilities;
Amendemen PSAK 16: “Aset Tetap” tentang hasil Amendment of SFAS 16: “Fixed Assets” regarding
sebelum penggunaan yang diintensikan; proceeds before intended use;
Amendemen PSAK 25: “Kebijakan Akuntansi, Amendment of SFAS 25: “Accounting Policies,
Perubahan Estimasi Akuntansi, dan Kesalahan” Changes in Accounting Estimates, and Errors”
tentang definisi “estimasi akuntansi” dan regarding the definition of “accounting estimates”
penjelasannya; and their explanations;
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
b. Penerapan Standar Akuntansi Keuangan Baru dan b. Adoption of new and Revised Statements of
Revisi (“PSAK”) dan Interprestasi Standar Financial Accounting Standards (“SFAS”) and
Akuntansi Keuangan (“ISAK”) (lanjutan) Interpretations of Financial Accounting Standards
(“IFAS”) (continued)
Berikut ini ringkasan revisi dan amandemen PSAK The following summarizes the revised and
dan ISAK yang diterbitkan oleh Dewan Standar amended SFAS and the IFAS which were issued by
Akuntansi Keuangan (DSAK) - IAI yang relevan the Financial Accounting Standards Board (FASB)
untuk Bank, yang berlaku efektif untuk laporan are relevant to the Bank, which is effective to the
keuangan pada tanggal 31 Desember 2023 Bank on financial statements as of December 31,
(lanjutan): 2023 (continued):
Amendemen PSAK 46: “Pajak Penghasilan” Amendment of SFAS 46: "Income Tax" on Deferred
tentang Pajak Tangguhan terkait Aset dan Tax related to Assets and Liabilities arising from a
Liabilitas yang timbul dari Transaksi Tunggal. Single Transaction.
Penyesuaian Tahunan 2020 - PSAK No. 71, Annual Adjustment 2020 - SFAS 71, “Financial
“Instrumen Keuangan - Imbalan dalam pengujian Instruments - Benefit in the “10 per cent” test for
“10 persen” untuk penghentian pengakuan derecognition of financial liabilities”. The
liabilitas keuangan”. Amandemen tersebut amendments clarify the costs included in the entity
mengklarifikasi biaya yang termasuk dalam entitas when assessing whether the terms of a new or
ketika menilai apakah persyaratan liabilitas modified financial liability differ substantially from
keuangan baru atau yang dimodifikasi secara the terms of the original financial liability
substansial berbeda dari persyaratan liabilitas
keuangan asli.
Saat ini, Bank sedang mengevaluasi dan belum The Bank is presently evaluating and has not yet
menetapkan dampak dari PSAK yang dikeluarkan determined the effects of these issued and revised
dan direvisi tersebut terhadap laporan SFAS on its financial statements.
keuangannya.
c. Transaksi dan saldo dalam mata uang asing c. Transactions and balances in foreign currency
Kebijakan akuntansi atas transaksi dan Accounting policy for transactions and balances in
saldo dalam mata uang asing didasarkan pada peraturan foreign currency is based on Bapepam and LK rule No.
Bapepam dan LK No. VIII.G.7 dan Buku Panduan VIII.G.7 and Banking Accounting Handbook for
Akuntansi Perbankan Bagi Bank Umum Konvensional Conventional Commercial Banks (“BPAK”). The Bank
(“BPAK”). Bank mengacu pada Buku Panduan refers to the Banking Accounting Handbook for
Akuntansi Perbankan Bagi Bank Umum Konvensional Conventional Commercial Banks (“BPAK”) where
(“BPAK”) dimana transaksi dalam mata uang asing transactions denominated in a foreign currency are
dijabarkan ke mata uang Rupiah dengan menggunakan converted into Rupiah using the reporting (closing) rate
kurs laporan (penutupan) yang ditetapkan oleh Bank set by Bank Indonesia that is middle rate which is the
Indonesia yaitu kurs tengah yang merupakan rata-rata average of bid rate and ask rate based on Reuters at
kurs beli dan kurs jual berdasarkan Reuters pada pukul 16.00 Western Indonesian Time prevailing at such time.
16.00 Waktu Indonesia Barat yang berlaku pada tanggal
tersebut.
Keuntungan dan kerugian selisih kurs yang timbul dari Exchange gains and losses arising on transactions in
transaksi dalam mata uang asing dan dari penjabaran foreign currency and on the translation of monetary
aset dan liabilitas moneter dalam mata uang asing, assets and liabilities denominated in foreign currency
diakui pada laporan laba rugi dan penghasilan are recognized in the current year statement of profit or
komprehensif lain tahun berjalan. loss and other comprehensive income.
Aset dan liabilitas non-moneter dalam mata uang asing Non-monetary assets and liabilities in foreign currency
dijabarkan dengan menggunakan kurs pada tanggal are translated using the exchange rate at the date of
transaksi. transaction occur.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Transaksi dan saldo dalam mata uang asing c. Transactions and balances in foreign currency
(lanjutan) (continued)
Berikut ini adalah kurs mata uang asing utama yang Below are the major exchange rates used for translation
digunakan untuk menjabarkan pada tanggal as of December 31, 2023 and 2022 (Rupiah full
31 Desember 2023 dan 2022 (Rupiah penuh): amount):
2023 2022
Poundsterling Inggris 19.626,56 18.786,09 Great Britain Poundsterling
Euro Eropa 17.038,32 16.581,72 European Euro
Dolar Amerika Serikat 15.397,00 15.567,50 United States Dollar
Dolar Australia 10.520,77 10.557,88 Australian Dollar
Dolar Singapura 11.676,34 11.592,88 Singapore Dollar
Yuan China 2.169,50 2.234,50 China Yuan
Dolar Hong Kong 1.970,73 1.996,55 Hong Kong Dollar
Yen Jepang 108,88 117,81 Japanese Yen
d. Aset dan liabilitas keuangan d. Financial assets and liabilitas
Aset keuangan diklasifikasikan sebagai aset keuangan Financial assets are classified as financial assets at fair
yang diukur pada nilai wajar melalui laba rugi, value through profit or loss, loans and receivables, held-
pinjaman yang diberikan dan piutang, aset keuangan to-maturity financial assets and available-for-sale
dimiliki hingga jatuh tempo dan aset keuangan tersedia financial assets. The classification depends on the
untuk dijual. Klasifikasi ini tergantung dari tujuan purpose for which the financial assets were acquired.
perolehan aset keuangan tersebut. Manajemen Management determines the classification of its financial
menentukan klasifikasi aset keuangan tersebut pada assets at initial recognition.
saat pengakuan awal.
Liabilitas keuangan diklasifikasikan sebagai liabilitas Financial liabilities are classified as financial liabilities
yang diukur pada nilai wajar melalui laba rugi dan designated at fair value through profit or loss and
liabilitas keuangan yang diukur pada biaya perolehan financial liabilities measured at amortized cost.
diamortisasi.
Pengakuan dan Pengukuran Recognition and Measurement
Klasifikasi instrumen keuangan pada pengakuan awal The classification of financial instruments at initial
tergantung pada tujuan dan intensi manajemen serta recognition depends on the purpose and management's
karakteristik dari instrumen keuangan tersebut. Semua intention for which the financial instruments were
instrumen keuangan pada saat pengakuan awal diukur acquired and their characteristics. All financial
sebesar nilai wajarnya. Dalam hal aset keuangan atau instruments are measured initially at their fair values. In
liabilitas keuangan tidak diukur pada nilai wajar the case that financial assets or financial liabilities are
melalui laba rugi, nilai wajar tersebut ditambah biaya not designated at fair value through profit or loss, the
transaksi yang dapat diatribusikan secara langsung fair value should be added with attributable transaction
dengan perolehan atau penerbitan aset keuangan atau costs directly from acquisition or issuance of financial
liabilitas keuangan tersebut. assets or financial liabilities.
Pengukuran aset keuangan dan liabilitas keuangan The subsequent measurement of financial assets and
setelah pengakuan awal tergantung pada klasifikasi aset financial liabilities depends on their classification.
keuangan dan liabilitas keuangan tersebut.
i. Aset keuangan i. Financial assets
Bank mengklasifikasikan aset keuangannya dalam The Bank classifies its financial assets into
kategori: categories:
a) aset keuangan yang diukur pada nilai wajar a) financial assets measured at fair value through
melalui laba rugi, profit or loss,
b) aset keuangan yang diukur pada nilai wajar b) financial assets measured at fair value through
melalui pendapatan komprehensif lainnya, other comprehensive income,
c) dan aset keuangan yang diukur pada biaya c) and financial assets measured at amortized
perolehan diamortisasi. cost.
Bank menggunakan 2 (dua) dasar untuk The Bank uses 2 (two) bases for classifying
mengklasifikasikan aset keuangan yaitu model financial assets, namely the Bank's business model
bisnis Bank dalam mengelola aset keuangan dan for managing financial assets and the
karakteristik arus kas kontraktual dari aset characteristics of the contractual cash flows of
keuangan. financial assets.
- 17 -
Page 469
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
a) Aset keuangan yang diukur pada nilai wajar a) Financial assets measured at fair value through
melalui laba rugi profit or loss
Aset keuangan diukur pada nilai wajar melalui laba Financial assets are measured at fair value
rugi kecuali tes model bisnis dan tes arus kas through profit or loss unless tests of business model
kontraktual menunjukkan bahwa aset keuangan and contractual cash flow tests show that financial
masuk ke dalam klasifikasian diukur pada biaya assets are classified at amortized cost or fair value
perolehan diamortisasi atau nilai wajar melalui through other comprehensive income.
penghasilan komprehensif lain.
Klasifikasi ini ditujukan untuk instumen keuangan This classification is intended for financial
yang dimiliki untuk diperdagangkan atau pada saat instruments held for trading or at initial
pengakuan awal telah ditetapkan oleh Bank untuk recognition determined by the Bank to be measured
diukur pada nilai wajar melalui laba rugi. at fair value through profit or loss.
b) Aset keuangan yang diukur pada nilai wajar b) Financial assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income
Aset keuangan dikelola dalam model bisnis yang Financial assets are managed by a business model
tujuannya akan terpenuhi dengan mendapatkan whose goals will be met by getting a cash flow of
arus kas kontraktual dan menjual aset keuangan dan the cash and selling the financial assets and the
persyaratan kontraktual dari aset keuangan yang contractually requirements of financial assets that
pada tanggal tertentu meningkatkan arus kas yang on a certain date increase cash flow simply from
semata dari pembayaran pokok dan bunga (solely principal payments and interest (solely payments
payments of principal and interest) dari jumlah of principal and interest) from the principal
pokok terutang. amount.
Pada saat pengakuan awalnya, instrumen utang Upon initial recognition, debt instruments
yang diukur pada nilai wajar melalui penghasilan measured at fair value through other
komprehensif lain diakui pada nilai wajarnya comprehensive income are recognized at fair value
ditambah biaya transaksi dan selanjutnya diukur plus transaction costs and subsequently measured
pada nilai wajarnya dimana keuntungan atau at fair value where the gain or loss on changes in
kerugian atas perubahan nilai wajar, keuntungan fair value, gain or loss on foreign exchange, and
atau kerugian atas selisih kurs, dan kerugian impairment losses, recognized as other
penurunan nilai, diakui sebagai penghasilan comprehensive income. Dividends from equity
komprehensif lain. Dividen dari instumen ekuitas instruments are recognized in the profit or loss
diakui di dalam pos laba rugi. account.
Kerugian kredit ekspektasian diakui sebagai Expected credit losses are recognized as an
penambah dari penghasilan komprehensif lainnya addition to other comprehensive income in the
di dalam laporan posisi keuangan (tidak statement of financial position (not reducing the
mengurangi jumlah tercatat aset keuangan dalam carrying amount of financial assets in the financial
laporan keuangan). Pendapatan bunga dihitung statements). Interest income is calculated using the
menggunakan metode suku bunga efektif. effective interest method.
c) Aset keuangan yang diukur pada biaya perolehan c) Financial assets carried at amortized cost
diamortisasi
Aset keuangan yang diukur pada biaya perolehan Financial assets measured at amortized cost if the
diamortisasi jika aset keuangan dikelola dalam financial assets are managed in a business model
model bisnis yang bertujuan untuk memiliki aset that aims to hold financial assets in order to obtain
keuangan dalam rangka mendapatkan arus kas contractual cash flows and the contractual terms of
kontraktual dan persyaratan kontraktual dari aset the financial assets that at a certain date increase
keuangan yang pada tanggal tertentu meningkatkan cash flows (solely payments of principal and
arus kas yang semata dari pembayaran pokok dan interest) of the principal amount owed.
bunga (solely payments of principal and interest)
dari jumlah pokok terutang.
Pada saat pengakuan awal, aset keuangan yang At initial recognition, financial assets carried at
diukur pada biaya perolehan diamortisasi diakui amortized cost are recognized at fair value plus
pada nilai wajarnya ditambah biaya transaksi dan transaction costs and subsequently measured at
selanjutnya diukur pada biaya perolehan amortized cost using the effective interest rate.
diamortisasi dengan menggunakan suku bunga
efektif.
- 18 -
Page 470
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
c) Aset keuangan yang diukur pada biaya perolehan c) Financial assets carried at amortized cost
diamortisasi (lanjutan) (continued)
Pendapatan bunga dari aset keuangan yang diukur Interest income on financial assets measured at
pada biaya perolehan diamortisasi dicatat dalam amortized cost is recorded in the statements of
laporan laba rugi dan penghasilan komprehensif profit or loss and other comprehensive income and
lain dan diakui sebagai “Pendapatan bunga”. recognized as “Interest income”. When an
Ketika penurunan nilai terjadi, kerugian penurunan impairment loss occurs, the impairment loss is
nilai diakui sebagai pengurang dari nilai tercatat recognized as a deduction from the carrying
aset keuangan dan diakui didalam laporan amount of the financial asset and recognized in the
keuangan sebagai “Pembentukan cadangan financial statements as “Allowance for impairment
kerugian penurunan nilai”. losses”.
ii. Liabilitas keuangan ii. Financial liabilities
Bank mengklasifikasikan liabilitas keuangan dalam The Bank classifies financial liabilities into
kategori : categories:
a) liabilitas keuangan yang diukur pada nilai a) financial liabilities at fair value through profit
wajar melalui laba rugi; or loss;
b) liabilitas keuangan yang diukur dengan biaya b) financial liabilities at amortized cost.
perolehan diamortisasi
a) Liabilitas keuangan yang diukur pada nilai wajar a) Financial liabilities designated at fair value
melalui laba rugi through profit or loss
Kategori ini terdiri dari dua sub-kategori: liabilitas This category consists of two sub-categories:
keuangan diklasifikasikan sebagai diperdagangkan financial liabilities classified as trading and
dan liabilitas keuangan yang pada saat pengakuan financial liabilities which on initial recognition
awal telah ditetapkan oleh Bank untuk diukur pada have been designated by the Bank to be measured
nilai wajar melalui laba rugi. at fair value through profit or loss.
Liabilitas keuangan diklasifikasikan sebagai A financial liability is classified as trading if it is
diperdagangkan jika diperoleh terutama untuk acquired primarily for the purpose of selling or
tujuan dijual atau dibeli kembali dalam waktu dekat repurchasing in the near term or if it is part of a
atau jika merupakan bagian dari portofolio certain jointly managed portfolio of financial
instrumen keuangan tertentu yang dikelola instruments and there is evidence of a recent short-
bersama dan terdapat bukti mengenai pola ambil term profit taking pattern. Derivatives are
untung dalam jangka pendek yang terkini. classified as liabilities for trading unless they are
Derivatif diklasifikasikan sebagai liabilitas designated and effective as hedging instruments.
diperdagangkan kecuali ditetapkan dan efektif
sebagai instrumen lindung nilai.
Keuntungan dan kerugian yang timbul dari Gains and losses arising from changes in fair value
perubahan nilai wajar liabilitas keuangan yang of financial liabilities those classified as trading
diklasifikasikan sebagai diperdagangkan dicatat are recorded in the statement of profit or loss and
dalam laporan laba rugi dan penghasilan other comprehensive income as income from
komprehensif lain sebagai pendapatan dari trading - net. Interest expense on financial
kelompok diperdagangkan - bersih. Beban bunga liabilities classified as trading is recorded in
dari liabilitas keuangan diklasifikasikan sebagai account of trading - net income.
diperdagangkan dicatat diakun pendapatan
kelompok diperdagangkan - bersih.
Jika Bank pada pengakuan awal telah If the Bank at initial recognition has designated a
menetapkan instrumen utang tertentu sebagai certain debt instrument as fair value through profit
nilai wajar melalui laba rugi (opsi nilai wajar), or loss (fair value option), then this determination
maka selanjutnya, penetapan ini tidak dapat diubah. cannot be changed.
Perubahan nilai wajar terkait dengan liabilitas Changes in fair value relating to financial
keuangan yang ditetapkan untuk diukur pada nilai liabilities designated at fair value through profit or
wajar melalui laba rugi diakui didalam pendapatan loss are recognized in trading - net income. Interest
kelompok diperdagangkan - bersih. Beban Bunga expense on financial liabilities designated at fair
dari liabilitas keuangan yang ditetapkan untuk value through profit or loss is recorded in the
diukur pada nilai wajar melalui laba rugi dicatat account of trading - net income.
diakun pendapatan kelompok diperdagangkan –
bersih.
- 19 -
Page 471
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
ii. Liabilitas keuangan (lanjutan) ii. Financial liabilities (continued)
a) Liabilitas keuangan yang diukur pada nilai wajar a) Financial liabilities designated at fair value
melalui laba rugi (lanjutan) through profit or loss (continued)
Liabilitas keuangan yang diukur pada nilai wajar Financial liabilities designated at fair value
melalui laba rugi terdiri dari dua sub-kategori, yaitu through profit or loss consist of two sub-
liabilitas keuangan diklasifikasikan sebagai categories, financial liabilities classified as held
diperdagangkan dan liabilitas keuangan yang pada for trading and financial liabilities designated by
saat pengakuan awal telah ditetapkan oleh Bank the Bank as at fair value through profit or loss upon
untuk diukur pada nilai wajar melalui laba rugi. initial recognition.
Liabilitas keuangan diklasifikasikan sebagai A financial liability is classified as held for trading
diperdagangkan jika diperoleh atau dimiliki if it is acquired or incurred principally for the
terutama untuk tujuan dijual atau dibeli kembali purpose of selling or repurchasing it in the near
dalam waktu dekat atau jika merupakan portofolio term or if it is part of portfolio of identified
instrumen keuangan tertentu yang dikelola bersama financial instrument that are managed together
dan terdapat bukti mengenai pola ambil untung and for which there is evidence of a recent actual
dalam jangka pendek (short-term profit taking). pattern of short-term profit taking. Derivatives are
Derivatif diklasifikasikan sebagai liabilitas also categorized as held for trading unless they are
diperdagangkan kecuali derivatif yang ditetapkan designated and effectively as hedging instruments.
dan efektif sebagai instrumen lindung nilai.
Setelah pengakuan awal, liabilitas keuangan yang After initial recognition, the financial liabilities
diukur pada nilai wajar melalui laba rugi, diukur designated at fair value through profit or loss, are
sebesar nilai wajar. measure at fair value.
Keuntungan dan kerugian yang timbul dari Gains and losses arising from changing in fair
perubahan nilai wajar liabilitas yang value of financial liabilities classified held for
diklasifikasikan sebagai diperdagangkan dan yang trading and designated at fair value through profit
diukur pada nilai wajar melalui laba rugi dicatat or loss are recorded in the statement of profit or
melalui laporan laba rugi dan penghasilan loss and other comprehensive income.
komprehensif lain.
b) Liabilitas keuangan yang diukur pada biaya b) Financial liabilities measured at amortized cost
perolehan diamortisasi
Bank mengklasifikasikan seluruh liabilitas The Bank classifies all financial liabilities after
keuangan setelah pengakuan awal diukur pada initial recognition at amortized cost, except:
biaya perolehan diamortisasi, kecuali:
1. Liabilitas keuangan yang diukur pada nilai 1. Financial liabilities at fair value through
wajar melalui laba rugi; profit or loss;
2. Liabilitas keuangan yang timbul ketika 2. Financial liabilities that arise when a transfer
pengalihan aset keuangan tidak memenuhi of a financial asset does not quality for
syarat penghentian pengakuan atau ketika derecognition or when the continuing
pendekatan keterlibatan berkelanjutan involvement approach is applied;
diterapkan; 3. Financial guarantee contracts;
3. Kontrak jaminan keuangan; 4. Commitment to provide loans at below market
4. Komitmen untuk menyediakan pinjaman interest rates;
dengan suku bunga di bawah pasar; 5. Contingent consideration recognized by the
5. Imbalan kontinjensi yang diakui oleh pihak acquirer in the business combination.
pengakuisisi dalam kombinasi bisnis.
Pada saat pengakuan awal, liabilitas keuangan yang At initial recognition, financial liabilities
diukur dengan biaya perolehan diamortisasi diukur measured at amortized cost are measured at fair
pada nilai wajar dikurangi biaya transaksi. Setelah value less transaction costs. After initial
pengakuan awal, Bank mengukur seluruh liabilitas recognition, the Bank measures all financial
keuangan yang diukur dengan biaya perolehan liabilities at amortized cost using the effective
diamortisasi dengan menggunakan metode suku interest method. The effective interest rate
bunga efektif. Amortisasi suku bunga efektif diakui amortization is recognized as “Interest expense”.
sebagai “Beban bunga”.
- 20 -
Page 472
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Penentuan nilai wajar Determination for fair value
Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to
menjual suatu aset atau harga yang akan dibayar sell an asset or price to be paid to transfer a
untuk mengalihkan suatu liabilitas dalam transaksi liability in an orderly transaction between market
teratur antara pelaku pasar pada tanggal participants at the measurement date, regardless
pengukuran tanpa memperhatikan apakah harga of whether that price is directly observable or
tersebut dapat diobservasi secara langsung atau estimated using another valuation technique. In
diestimasi menggunakan teknik penilaian lain. estimating the fair value of an asset or a liability
Dalam mengukur nilai wajar atas suatu aset atau on measurement date, the Bank takes into account
liabilitas pada tanggal pengukuran, Bank the characteristics the asset or a liability if market
memperhitungkan karakteristik suatu aset atau participants would take those characteristics into
liabilitas jika pelaku pasar akan memperhitungkan account when pricing the asset or liability at the
karakteristik tersebut ketika menentukan harga aset measurement date.
atau liabilitas pada tanggal pengukuran.
Jika tersedia, Bank mengukur nilai wajar instrumen When available, the Bank measures the fair value
keuangan dengan menggunakan harga kuotasian di of a financial instrument using the quoted price in
pasar aktif untuk instrumen tersebut. Suatu pasar an active market for that instrument. A market is
dianggap aktif jika transaksi atas aset dan liabilitas regarded as active if transactions for the asset or
terjadi dengan frekuensi dan volume yang memadai liability take place with sufficient frequency and
untuk menyediakan informasi penentuan harga volume to provide pricing information on an
secara berkelanjutan. ongoing basis.
Jika harga kuotasian tidak tersedia di pasar aktif, If there is no quoted price in an active market, then
Bank menggunakan teknik penilaian dengan the Bank uses valuation techniques that maximise
memaksimalkan penggunaan input yang dapat the use of relevant observable inputs and minimise
diobservasi dan relevan dan meminimalkan the use of unobservable inputs. The chosen
penggunaan input yang tidak dapat diobservasi. valuation technique incorporates all of the factors
Teknik penilaian yang dipilih menggabungkan that market participants would take into account in
semua faktor yang diperhitungkan oleh pelaku pricing a transaction.
pasar dalam penentuan harga transaksi.
Bukti terbaik atas nilai wajar instrumen keuangan The best evidence of the fair value of
pada saat pengakuan awal adalah harga transaksi, a financial instrument at initial recognition is
yaitu nilai wajar dari pembayaran yang diberikan normally the transaction price, i.e., the fair value
atau diterima. Jika Bank menetapkan bahwa nilai of the consideration given or received. If the Bank
wajar pada pengakuan awal berbeda dengan harga determines that the fair value at initial recognition
transaksi dan nilai wajar tidak dapat dibuktikan differs from the transaction price and the fair value
dengan harga kuotasian di pasar aktif untuk aset is evidenced neither by a quoted price in an active
atau liabilitas yang identik atau berdasarkan teknik market for an identical asset or liability nor based
penilaian yang hanya menggunakan data dari pasar on a valuation technique that uses only data from
yang dapat diobservasi, maka nilai wajar instrumen observable markets, then the financial instrument
keuangan pada saat pengakuan awal disesuaikan is initially measured at fair value, adjusted to defer
untuk menangguhkan perbedaan antara nilai wajar the difference between the fair value at initial
pada saat pengakuan awal dan harga transaksi. recognition and the transaction price.
Setelah pengakuan awal, perbedaan tersebut diakui Subsequently, that difference is recognized in
dalam laba rugi berdasarkan umur dari instrumen profit or loss on an appropriate basis over the life
tersebut namun tidak lebih lambat dari saat of the instrument but no later than when the
penilaian tersebut didukung sepenuhnya oleh data valuation is wholly supported by observable
pasar yang dapat diobservasi atau saat transaksi market data or the transaction is closed out.
ditutup.
Jika aset atau liabilitas yang diukur pada nilai wajar If an asset or a liability measured at fair value has
memiliki harga penawaran dan harga permintaan, a bid price and an ask price, then the Bank
maka Bank mengukur aset dan posisi long measures assets and long positions at a bid price
berdasarkan harga penawaran dan mengukur and liabilities and short positions at an ask price.
liabilitas dan posisi short berdasarkan harga
permintaan.
- 21 -
Page 473
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Penghentian pengakuan Derecognition
Bank menghentikan pengakuan aset keuangan, jika dan The Bank derecognizes a financial asset if, and only if,
hanya jika, hak kontraktual untuk menerima arus kas the contractual rights to receive cash flows from the
yang berasal dari aset keuangan tersebut berakhir; atau financial asset have expired; or the Bank has transferred
Bank mentransfer hak untuk menerima arus kas yang its rights to receive cash flows from the financial asset or
berasal dari aset keuangan atau menanggung liabilitas has assumed an obligation to pay the received cash flows
untuk membayarkan arus kas yang diterima tersebut in full without material delay to a third party under a
secara penuh tanpa penundaan berarti kepada pihak pass through arrangement; and either (a) the Bank has
ketiga di bawah kesepakatan pelepasan (pass through transferred substantially all the risks and rewards of the
arrangement); dan (a) Bank telah mentransfer secara asset, or (b) the Bank has neither transferred nor
substansial seluruh risiko dan manfaat atas aset, atau retained substantially all the risks and rewards of the
(b) Bank tidak mentransfer maupun tidak memiliki asset, but has transferred control of the asset.
secara substansial seluruh risiko dan manfaat atas aset,
namun telah mentransfer pengendalian atas aset
tersebut.
Liabilitas keuangan dihentikan pengakuannya pada A financial liability is derecognized when the obligation
saat liabilitas dihentikan atau dibatalkan atau berakhir. under the liability is discharged or cancelled or expires.
Hapus buku Write-off
Dalam hal penghapusbukuan aset keuangan In the case of write-off of financial assets is
merupakan kelanjutan dari tindakan penyelesaian aset a continuation of the settlement of financial assets by
keuangan dengan cara pengambilalihan agunan, take over the collateral, the amount that written-off is
maka jumlah yang dihapus buku adalah sebesar selisih approximately equal to the difference between the fair
kurang antara nilai wajar agunan yang diambil alih value of foreclosed assets after considering the cost of
setelah memperhitungkan taksiran biaya penjualan sales and the carrying amount of financial assets.
dengan nilai tercatat aset keuangan setelah
memperhitungkan taksiran biaya penjualan dengan
nilai tercatat aset keuangan.
Aset keuangan dapat dihapus buku apabila cadangan Financial assets can be written-off if the allowance for
kerugian penurunan nilai telah dibentuk 100%. impairment losses have been provided 100%.
Penghapusbukuan dilakukan secara keseluruhan Write-off performed in its entirety to the carrying amount
terhadap nilai tercatat aset keuangan dengan mendebet of financial assets by debiting the allowance for
cadangan kerugian penurunan nilai. impairment losses.
Saling hapus Offsetting
Aset keuangan dan liabilitas keuangan saling hapus Financial assets and financial liabilities are offset and
dan nilai bersihnya dilaporkan di laporan posisi the net amount are reported in the statement of financial
keuangan jika, dan hanya jika, saat ini terdapat hak position if, and only if, there is a currently enforceable
yang berkekuatan hukum untuk saling hapus jumlah legal rights to offset the recognized amounts and there is
keduanya dan terdapat intensi untuk diselesaikan an intention to settle on a net basis, or to realize the
secara bersih atau untuk merealisasikan aset dan assets and settle the liabilities simultaneously. Income
menyelesaikan liabilitas secara bersamaan. Pendapatan and expenses are presented on a net basis only when
dan beban disajikan secara bersih jika diperbolehkan permitted by accounting standards.
oleh standar akuntansi.
- 22 -
Page 474
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Reklasifikasi Instrumen Keuangan Reclassification of Financial Instruments
Bank mereklasifikasi aset keuangan jika dan hanya jika, The Bank reclassifies financial assets if and only if, the
model bisnis untuk pengelolaan aset keuangan berubah. business model for managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi biaya Reclassifications of financial assets from amortized
perolehan yang diamortisasi ke klasifikasi nilai wajar cost classifications to fair value through profit or loss
melalui laba rugi dicatat sebesar nilai wajarnya. Selisih are recorded at fair value. The difference between the
antara nilai tercatat dengan nilai wajar diakui sebagai recorded value and fair value is recognized in profit or
keuntungan atau kerugian pada laba rugi. loss on the statement of profit or loss and other
comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi biaya Reclassifications of financial assets from amortized
perolehan yang diamortisasi ke klasifikasi nilai wajar cost classifications to fair value classifications through
melalui penghasilan komprehensif lain dicatat sebesar other comprehensive are recorded at their fair values.
nilai wajarnya.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar Reclassification of financial assets from fair value
melalui penghasilan komprehensif lain ke klasifikasi through other comprehensive income to fair value
nilai wajar melalui laba rugi dicatat pada nilai wajarnya. through profit or loss is recorded at fair value.
Keuntungan atau kerugian yang belum direalisasi Unrealized gains or losses are reclassified to profit or
direklasifikasi ke laba rugi. loss.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar Reclassification of financial assets from fair value
melalui penghasilan komprehensif lain ke klasifikasi through other comprehensive income to the amortized
biaya perolehan yang diamortisasi dicatat pada nilai cost is recorded at fair value at the date of
wajarnya pada tanggal reklasifikasi. Keuntungan atau reclassification. Unrealized gains or losses is removed
kerugian yang belum direalisasi dihapus dari ekuitas from equity and is adjusted against the fair value.
dan disesuaikan terhadap nilai wajar.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar Reclassifications on financial assets from fair value
melalui laba rugi ke klasifikasi nilai wajar melalui through profit or loss to fair value through other
penghasilan komprehensif lain dicatat pada nilai wajar. comprehensive income are recorded at fair value.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar Reclassification of financial assets from fair value
melalui laba rugi ke klasifikasi biaya perolehan yang through profit or loss to amortized cost classification is
diamortisasi dicatat pada nilai wajar. recorded at fair value.
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Page 475
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Pengungkapan Disclosure
Bank mengklasifikasikan pengukuran nilai wajar The Bank classifies fair value measurements using a
dengan menggunakan hirarki nilai wajar yang fair value hierarchy that reflects the significance of the
mencerminkan signifikansi input yang digunakan inputs used in making the measurements. The fair value
dalam melakukan pengukuran. Hirarki nilai wajar hierarchy shall have the following levels:
memiliki tingkat sebagai berikut:
a) Tingkat 1: Harga kuotasian (tidak disesuaikan) a) Level 1: Quoted prices (unadjusted) in active
dalam pasar aktif untuk aset dan liabilitas yang markets for identical assets or liabilities;
identik;
b) Tingkat 2: Teknik penilaian yang menggunakan b) Level 2: Valuation technique which use inputs
input selain harga kuotasian yang termasuk di other than quotes prices included within level 1
dalam tingkat 1 yang dapat diobservasi untuk aset that are observable for the asset or liability either
dan liabilitas baik secara langsung (misalnya directly (example, price) or indirectly (example
harga) atau secara tidak langsung (misalnya derived from prices); and
derivasi dari harga); dan
c) Tingkat 3: Teknik penilaian yang menggunakan c) Level 3: Valuation technique which use inputs for
input untuk aset dan liabilitas yang tidak the asset and liability that are not based on
didasarkan pada data pasar yang dapat diobservasi observable market data (unobservable inputs).
(input yang tidak dapat diobservasi).
Risiko pasar - analisis sensitivitas Bank Market risk - sensitivity analysis The Bank discloses:
mengungkapkan:
a) Analisis sensitivitas untuk setiap jenis risiko pasar a) A sensitivity analysis for each type of market risk
dimana entitas terekspos pada akhir tahun to which the entity is exposed at the end of
pelaporan yang menunjukkan bagaimana laba rugi reporting year, showing how profit or loss and
dan ekuitas mungkin terpengaruh oleh perubahan equity would have been affected by changes in the
pada variabel risiko yang relevan yang mungkin relevant risk variable that were reasonably
dapat terjadi pada tanggal tersebut; possible at that date;
b) Metode dan asumsi yang digunakan dalam b) The methods and assumptions used in preparing
menyusun analisis sensitivitas; dan the sensitivity analysis; and
c) Perubahan metode dan asumsi yang digunakan c) Changes from the previous year in the methods
tahun sebelumnya dan alasan perubahannya. and assumptions used and the reasons for such
changes.
Untuk pengukuran nilai wajar yang diakui dalam For fair value measurements recognized in the
laporan posisi keuangan untuk setiap kelompok statement of financial position for each class of
instrumen keuangan, Bank mengungkapkan: financial instruments, the Bank discloses:
a) Tingkat pada hirarki nilai wajar dimana a) The level in the fair value hierarchy into which the
pengukuran nilai wajar dikategorikan secara fair value measurements are categorized in their
keseluruhan, memisahkan pengukuran nilai wajar entirety, segregating fair value measurements in
sesuai tingkat yang ditentukan di atas. accordance with the levels defined above.
b) Setiap pemindahan signifikan antara tingkat 1 dan b) Any significant transfers between level 1 and level
tingkat 2 pada hirarki nilai wajar dan alasannya. 2 of the fair value hierarchy and the reasons for
Pemindahan ke dalam setiap tingkat diungkapkan those transfers. Transfer into each levels is
dan dijelaskan secara terpisah dari pemindahan disclosed and discussed separately from transfers
keluar dari setiap tingkat. out of each level.
Bank mengklasifikasikan instrumen keuangan dalam Bank classifies the financial instruments into classes
klasifikasi tertentu yang mencerminkan sifat dari that reflect the nature of information and take into
informasi dan mempertimbangkan karakteristik dari account the characteristic of those financial
instrumen keuangan tersebut. Klasifikasi instrumen instruments. The classification of financial instruments
keuangan dapat dilihat pada tabel di bawah ini: can be seen in the table below:
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilitas (continued)
Klasifikasi Instrumen Keuangan Classification of Financial Instrument
Kategori yang didefinisikan oleh PSAK No. 71/Category as Golongan (ditentukan oleh Bank)/ Sub-golongan/Subclasses
defined by SFAS 71 Class (as determined by the Bank)
Aset keuangan yang diukur pada Efek-efek/Marketable securities
nilai wajar melalui laba rugi/ Obligasi Pemerintah/Government Bonds
Financial assets at fair value
through profit or loss
Kas/Cash Kas pada vendor/Cash in vendor
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada bank lain dan Bank Indonesia/Placements with other bank
and Bank Indonesia
Efek-efek yang dibeli dengan janji dijual kembali/Securities purchased under
agreements to resell
Tagihan lainnya/Other receivables
Aset keuangan/ Kredit yang diberikan/Loans
Financial assets Piutang pembiayaan konsumen/Consumer financing receivables
Aset keuangan yang diukur pada Pendapatan bunga yang masih akan diterima/Accrued interest receivable
biaya perolehan yang diamortisasi/ Piutang transaksi nasabah/
Financial assets at amortized cost Receivables from customer
transactions
Penjualan efek-efek yang masih harus
Aset lain-lain/Other assets diterima/ Receivables from sale of
securities
Piutang terkait transaksi ATM/
Receivables related to ATM
transactions
Penyertaan saham/ Investment in share of stock
Tagihan akseptasi/ Acceptance receivables
Wesel ekspor dan tagihan/ Bills and other receivables
Aset keuangan yang diukur pada Efek-efek/ Marketable securities
nilai wajar melalui penghasilan Obligasi Pemerintah/ Government Bonds
komprehensif lain/Financial assets
at fair value through other
comprehensive income
Tagihan derivatif – terkait lindung nilai atas arus kas/ Derivative receivables-
Derivatif lindung nilai/ Hedging
non hedging related
derivatives
Liabilitas keuangan yang diukur
pada nilai wajar melalui laba rugi/
Liabilitas derivatif – tidak terkait lindung nilai/Derivative payables- non
Financial liabilities at fair value
hedging related
through profit or loss
Liabilitas segera/Obligation due immediately
Simpanan nasabah/Deposits from customers
Simpanan dari bank lain/Deposits from other banks
Efek-efek yang dijual dengan janji di beli kembali/Securities sold under
agreements to repurchase
Liabilitas keuangan yang diukur Liabilitas akseptasi/ Acceptance payables
Liabilitas keuangan/ dengan biaya perolehan Beban yang masih harus dibayar/Accrued expenses
Financial liabilities diamortisasi/ Financial liabilities at Setoran jaminan/Security deposit
Liabilitas lain-lain/Other liabilities
amortized cost Utang nasabah/Payable to customers
Utang bunga/ Interest payable
Lain-lain/Others
Efek-efek yang diterbitkan/ Marketable securities issued
Transaksi komitmen dan kontinjensi/ Commitments and contingencies
transactions
Pinjaman subordinasi/ Subordinated loan
Komitmen pinjaman
dan kontrak jaminan - Fasilitas kredit yang diberikan yang belum digunakan/Commited unused loan facilities granted
keuangan/ Loan - Garansi yang diberikan/ Bank guarantees issued
commitment and
financial guarantee - Letter of credit yang tidak dapat dibatalkan/ Irrevocable letter of credit
contract
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
e. Kas dan setara kas e. Cash and cash equivalents
Kas adalah mata uang kertas dan logam baik Rupiah dan Cash represents currency bills and coins, both in Rupiah
mata uang asing yang masih berlaku sebagai alat and foreign currencies, which are valid as legal
pembayaran yang sah. Kas yang telah ditentukan instruments of payment. Appropriated cash or restricted
penggunaannya atau kas yang tidak dapat digunakan cash that cannot be used freely cannot be classified as
secara bebas tidak diklasifikasikan dalam kas. cash definition. Cash also includes cash in vault, petty
Pengertian kas termasuk kas besar, kas kecil, kas dalam cash, cash in transit and currency withdrawn from
perjalanan dan mata uang yang ditarik dari peredaran circulation and still within the grace period for
dan yang masih dalam tenggang untuk penukaran ke exchange to Bank Indonesia.
Bank Indonesia.
Untuk tujuan penyajian laporan arus kas, kas dan setara For statement of cash flows presentation purposes, cash
kas terdiri atas kas, giro pada Bank Indonesia, giro pada and cash equivalents consists of cash, current account
bank lain, penempatan pada Bank Indonesia dan bank with Bank Indonesia, current accounts with other Banks,
lain dan Sertifikat Deposito Bank Indonesia yang jatuh placements with Bank Indonesia and other banks and
tempo dalam 3 (tiga) bulan atau kurang sejak tanggal Deposits Certificates of Bank Indonesia maturing within
perolehan yang tidak dijaminkan atau dibatasi 3 (three) months or less from the date of acquisition
penggunaannya. which were not pledged or restricted in use.
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia and other
banks
Giro pada Bank Indonesia dan bank lain dinyatakan Current accounts with Bank Indonesia and other banks
sebesar biaya perolehan diamortisasi dengan are measured at their amortized cost using effective
menggunakan metode suku bunga efektif dikurangi interest rate method less the allowance for impairment
cadangan kerugian penurunan nilai. Penyisihan kerugian losses. The allowance for impairment losses is provided
penurunan nilai dibentuk jika terdapat bukti objektif if there is an objective evidence of impairment (Note 2l).
penurunan nilai (Catatan 2l).
Giro pada Bank Indonesia dan bank lain dinyatakan Current accounts in Bank Indonesia and other banks are
sebesar biaya perolehan diamortisasi menggunakan stated at amortized cost using the effective interest
metode suku bunga efektif dikurangi cadangan kerugian method less allowance for impairment loss and
penurunan nilai dan diklasifikasikan sebagai aset classified as loan and receivables. The specific
keuangan dalam kategori pinjaman yang diberikan dan accounting policy for loan and receivables is disclosed
piutang. Kebijakan akuntansi untuk pinjaman yang in (Note 2d).
diberikan dan piutang diungkapkan pada (Catatan 2d).
• Giro wajib minimum • Statutory reserves requirement
Sesuai dengan peraturan Bank Indonesia mengenai In accordance with prevailing Bank Indonesia
Giro Wajib Minimum Bank Umum pada Bank regulation concerning Statutory Reserve in Rupiah
Indonesia dalam Rupiah dan Valuta Asing, Bank and Foreign Currency for Commercial Banks, Bank
diwajibkan untuk menempatkan sejumlah persentase is required to place certain percentage of deposits
tertentu atas simpanan nasabah pada Bank Indonesia. from customers with Bank Indonesia.
g. Penempatan pada Bank Indonesia dan bank lain g. Placements with Bank Indonesia and other banks
Penempatan pada bank lain dan Bank Indonesia terdiri Placements with other banks and Bank Indonesia consist
dari Fasilitas Simpanan Bank Indonesia (FASBI), call of Bank Indonesia Deposit Facility (BIDF), call money
money dan deposito berjangka. and time deposits.
Penempatan pada bank lain dan Bank Indonesia Placements with other banks and Bank Indonesia are
diklasifikasikan sebagai biaya perolehan yang classified as amortized cost. Placements with other bank
diamortisasi. Penempatan pada bank lain dinyatakan are stated at amortized cost using the effective interest
sebesar biaya perolehan diamortisasi menggunakan rate method less allowance for impairment losses.
metode suku bunga efektif dikurangi cadangan kerugian
penurunan nilai.
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Page 478
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
g. Penempatan pada Bank Indonesia dan bank lain g. Placements with Bank Indonesia and other banks
Lihat catatan 2d untuk kebijakan akuntansi atas aset dan Rafer to note 2d for the accounting policies of financial
liabilitas keuangan. assets and liabilities.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
merupakan penempatan dana pada Bank Indonesia represent placement of fund in Bank Indonesia in the
dalam bentuk deposit facility dan term deposits serta form of deposit facility and term deposits and
penempatan dana pada bank lain dalam bentuk deposito placement with other banks in the form of time deposits.
berjangka.
Penempatan pada Bank Indonesia dan bank lain pada Placements with Bank Indonesia and other banks are
awalnya diukur pada nilai wajar ditambah biaya initially measured at fair value plus directly
transaksi yang dapat diatribusikan secara langsung, jika attributable transaction costs, if any, and subsequently
ada, dan selanjutnya diukur sebesar biaya perolehan measured at their amortized cost using the effective
diamortisasi dengan menggunakan metode suku bunga interest rate method. The allowance for impairment
efektif. Penyisihan kerugian penurunan nilai dibentuk losses is provided if there is an objective evidence of
jika terdapat bukti objektif penurunan nilai (Catatan 2l). impairment (Note 2l).
h. Efek-efek h. Marketable securities
Efek-efek terdiri dari Sertifikat Bank Indonesia, Marketable securities consist of Certificates of Bank
Sertifikat Deposito Bank Indonesia, Obligasi Indonesia, Deposits Certificates of Bank Indonesia,
Pemerintah, Surat Utang Non Bank, Obligasi Bank, Government Bonds, Non Bank Bonds, Bank Bonds,
Surat Berharga Syariah Negara, Negotiable State Sharia Securities, Negotiable Certificates of
Certificates of Deposits, Obligasi Korporasi, Wesel Deposits, Corporate Bonds, Medium Term Note and
Jangka Menengah dan Wesel Berjangka Lokal. Local Term Note.
Efek-efek diklasifikasikan sebagai aset keuangan Marketable securities are classified as financial assets
dalam kelompok diukur pada nilai wajar melalui laba measured at fair value to profit or loss (sub-category of
rugi (sub-kategori aset keuangan yang diklasifikasikan financial assets classified as trading), fair value
sebagai diperdagangkan), diukur pada nilai wajar through other comprehensive income and amortized
melalui penghasilan komprehensif lain dan biaya cost.
perolehan diamortisasi.
Efek-efek yang diklasifikasikan ke dalam kelompok Securities are classified as trading are stated at fair
untuk diperdagangkan (“trading”) disajikan sebesar value. The unrealized gains or losses resulting from the
nilai wajarnya. Keuntungan atau kerugian yang belum increase or decrease in fair value are recognized in the
direalisasi akibat kenaikan atau penurunan nilai wajar current year statement of profit or loss and other
disajikan dalam laporan laba rugi dan penghasilan comprehensive income. Interest income from debt
komprehensif lain tahun berjalan. Pendapatan bunga securities are recorded in the statement of profit or loss
dari efek utang dicatat dalam laporan laba rugi dan and other comprehensive income in accordance with
penghasilan komprehensif lain sesuai dengan the terms of the contract. On the sale of portfolio
persyaratan dalam kontrak. Atas penjualan portofolio trading securities, the difference between the sales
efek yang diperdagangkan, selisih antara harga jual price and the acquisition cost is recognized as a gain
dengan harga perolehan diakui sebagai keuntungan atau or loss on sale in the period in which the securities are
kerugian penjualan pada periode dimana efek tersebut sold.
dijual.
Efek-efek yang diklasifikasikan ke dalam kelompok Marketable securities that are classified as fair value
nilai wajar yang diukur melalui komprehensif lain through other comprehensive income securities are
disajikan sebesar nilai wajarnya. Keuntungan atau stated at fair value. Gains or losses that are not
kerugian yang belum direalisasikan dari kenaikan atau realized from increases or decreases in fair value, net
penurunan nilai wajar, setelah pajak, diakui dan of tax, are recognized and presented as a component of
disajikan sebagai komponen penghasilan komprehensif other comprehensive income. When the securities are
lain. Ketika efek-efek tersebut dijual atau mengalami sold or impaired, gains and losses which was
penurunan nilai, keuntungan atau kerugian yang previously recognized in other comprehensive income
sebelumnya diakui pada penghasilan komprehensif lain is reclassified to the statement of profit or loss as
direklasifikasi ke laporan laba rugi sebagai penyesuaian reclassification adjustment.
reklasifikasi.
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Page 479
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
h. Efek-efek (lanjutan) h. Marketable securities (continued)
Efek-efek yang diklasifikasikan ke dalam kelompok Marketable securities classified as amortized cost are
biaya perolehan yang diamortisasi disajikan sebesar stated at cost adjusted for unamortized premium and/or
biaya perolehan yang disesuaikan dengan premi discount. Premium or discount is amortized using the
dan/atau diskonto yang belum diamortisasi. Premi atau effective interest rate method.
diskonto diamortisasi dengan menggunakan metode
suku bunga efektif.
Cadangan kerugian penurunan nilai dan The allowance for impairment losses and changes in
kenaikan/penurunan nilai wajar disajikan sebagai fair value are presented as addition/deduction to the
penambahan/pengurangan terhadap saldo efek-efek. outstanding balance of marketable securities.
Penyisihan kerugian penurunan nilai diukur bila Allowance for impairment losses is assessed if there is
terdapat indikasi penurunan nilai dengan menggunakan an indication of impairment using the impairment
metodologi penurunan nilai sebagaimana diungkapkan methodology as disclosed in Note 2l.
dalam Catatan 2l.
i. Efek yang dibeli dengan janji dijual kembali i. Securities purchased with agreements to resale
Efek yang dibeli dengan janji dijual kembali (repo) Securities purchased with agreements to resale (repo)
diklasifikasikan dalam kategori aset keuangan diukur are classified as financial assets at fair value through
pada nilai wajar melalui laporan laba rugi. profit and loss.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchases with agreements to resale (repo)
(repo) disajikan sebagai aset sebesar harga penjualan are presented as asset and stated at the agreed resale
kembali yang disepakati dikurangi selisih antara harga price less the difference between the buying price and
beli dan harga penjualan kembali yang disepakati. agreed resale price. The difference between the buying
Selisih antara harga beli dan harga penjualan kembali price and agreed resale price is amortized using
yang disepakati tersebut diamortisasi dengan effective interest method as interest income over the
menggunakan metode suku bunga efektif sebagai year commencing from the buying date to the resale
pendapatan bunga selama jangka waktu sejak efek-efek date.
tersebut dibeli hingga saat dijual kembali.
Pengakuan, pengukuran awal, pengukuran setelah Recognition, initial measurement, subsequent
pengakuan awal, reklasifikasi, penentuan nilai wajar measurement, reclassification, fair value measurement
dan penghentian pengakuan efek yang dijual dengan and derecognition of securities sold with agreements to
janji dibeli kembali mengacu pada Catatan 2d dan 3 repurchase refer to Notes 2d and 3 related to financial
terkait aset dan liabilitas keuangan. assets and liabilities.
j. Instrumen keuangan derivatif j. Derivative financial instruments
Dalam melakukan usaha bisnisnya, Bank melakukan In conducting its businesses, the Bank conducts
transaksi instrumen keuangan derivatif untuk mengelola transactions of derivative financial instruments to
eksposur pada risiko pasar seperti risiko mata uang. manage exposure on market risks such as currency
Setiap kontrak derivatif dicatat sebagai aset apabila risk. All derivative contracts are recorded as assets
memiliki nilai wajar positif dan sebagai liabilitas apabila when fair value is positive and as liabilities when fair
memiliki nilai wajar negatif. value is negative.
Keuntungan atau kerugian dari kontrak derivatif yang Gain or loss on a derivative contract not designated as
tidak ditujukan untuk lindung nilai (atau tidak memenuhi a hedging instrument (or derivative contract that does
kriteria untuk dapat diklasifikasikan sebagai lindung not qualify as a hedging instrument) is recognized in
nilai) diakui pada laporan laba rugi dan penghasilan the current year statement of profit or loss and other
komprehensif lain tahun berjalan. comprehensive income.
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Page 480
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
j. Instrumen keuangan derivatif (lanjutan) j. Derivative financial instruments (continued)
Instrumen derivatif melekat dipisahkan dari kontrak Embedded derivatives are separated from their host
utama non-derivatif dan diperlakukan sebagai non-derivative contract and accounted for as a
instrumen derivatif jika seluruh kriteria berikut derivative instrument if all of the following criteria are
terpenuhi: met:
a) Karakteristik ekonomi dan risiko dari derivatif a) The economic characteristics and risks of the
melekat tidak secara erat berhubungan dengan embedded derivative are not closely related to
karakteristik ekonomi dan risiko kontrak utama, those of the host contract,
b) Instrumen terpisah dengan kondisi yang sama b) A separate instrument with the same terms as the
dengan instrumen derivatif melekat memenuhi embedded derivative would meet the definition of
definisi dari derivatif, dan a derivative, and
c) Instrumen hibrid (kombinasi) tidak diukur pada c) The hybrid (combined) instrument is not
nilai wajar melalui laporan laba rugi (dalam hal ini measured at fair value through profit or loss (i.e.
derivatif melekat di dalam aset keuangan atau a derivative that is embedded in a financial asset
liabilitas keuangan yang diukur pada nilai wajar or financial liability at fair value through profit or
melalui laporan laba rugi tidak dipisahkan). loss is not separated).
Instrumen derivatif (termasuk transaksi valuta asing Derivatives instruments (including foreign exchange
untuk tujuan pendanaan dan perdagangan) dicatat dalam transactions for financing and trading) is recognized in
laporan posisi keuangan berdasarkan nilai wajar statement of financial position at fair value less
dikurangi dengan cadangan kerugian penurunan nilai. allowance for impairment losses. The fair value is
Nilai wajar tersebut ditentukan berdasarkan harga pasar, based on the market rate, Reuters exchange rate at
kurs Reuters pada tanggal laporan posisi keuangan, statement of financial position date, discounted cash
diskonto arus kas, model penentu harga opsi atau harga flows, option pricing models or broker quoted price on
yang diberikan oleh broker (quoted price) atas instrumen other instruments with similar characteristics.
lainnya yang memiliki karakteristik serupa.
Penyisihan kerugian penurunan nilai dibentuk jika Allowance for impairment losses is provided if there is
terdapat bukti objektif penurunan nilai (Catatan 2l). an objective evidence of impairment (Note 2l).
k. Kredit yang diberikan k. Loans
Kredit yang diberikan merupakan penyediaan uang atau Loans is the provision of money or bills that can be
tagihan yang dapat disamakan dengan itu, berdasarkan equated with it, based on agreement with the recipient
kesepakatan dengan pihak penerima kredit dan of credit and requires the recipient to repay the loan
mewajibkan pihak penerima kredit untuk melunasi after a certain period of time with interest return.
setelah jangka waktu tertentu dengan imbalan bunga.
Jenis-jenis kredit yang diberikan kepada debitur adalah The types of loans granted to the debtor are as follows:
sebagai berikut:
a. Kredit produktif antara lain terdiri dari: a. Productive loans among others consist of:
• Fixed Loan merupakan pinjaman yang diberikan • Fixed Loan is a loan granted to the debtor to
kepada debitur untuk membiayai investasi finance investments (purchase of fixed assets) of
(pembelian aset tetap) debitur atau modal kerja the debtor or the use of working capital which is
yang penggunaannya bersifat seasonal/hanya seasonal/one use only. Withdrawal of funds is
sekali penggunaan saja. Penarikan dana done at once (at the plafond amount agreed
dilakukan sekaligus (sejumlah plafon yang telah between the Bank and debtor) with the use of
disepakati antara Bank dan debitur) dengan promissory notes and repayment can be made on
menggunakan promes/surat sanggup dan a regular basis until the end of credit period. The
pembayaran kembali dapat dilakukan secara portion of loan that has been repaid can not be
berkala sampai dengan masa kredit. Porsi withdrawn;
pinjaman yang telah dilunasi tidak dapat ditarik
kembali;
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
k. Kredit yang diberikan (lanjutan) k. Loans (continued)
a. Kredit produktif antara lain terdiri dari: (lanjutan) a. Productive loans among others consist of:
(continued)
• Revolving Loan merupakan pinjaman yang • Revolving Loan is a loan granted to the debtor
diberikan kepada debitur untuk membiayai to finance permanent working capital, which
modal kerja yang bersifat permanen, yang amount is reflected in the cash flow of the
jumlahnya tercermin dalam arus kas debitur. debtor. Withdrawal of funds according to the
Penarikan dana sesuai dengan kebutuhan debitur needs of debtor by using promissory notes,
dengan menggunakan promes/surat sanggup, which does not exceed the plafond amount that
dengan syarat tidak melebihi jumlah plafon yang have been agreed between the Bank and debtor.
telah disepakati antara Bank dan debitur. Porsi The portion of loan that has been repaid can be
pinjaman yang telah dilunasi dapat ditarik withdrawn as long as the plafond is still
kembali selama plafonnya masih mencukupi dan sufficient and the credit period is still valid
jangka waktu kredit masih berlaku (maksimum (maximum 1 year and can be extended);
1 tahun dan dapat diperpanjang kembali);
• Pinjaman Rekening Koran merupakan pinjaman • Overdraft are loans given to debtor to finance
yang diberikan kepada debitur untuk membiayai the working capital of the debtor's daily. The
modal kerja debitur sehari-hari. Debitur dapat debtor can make withdrawals or loan repayment
melakukan penarikan atau pengembalian by check, bank draft or other transfer letters
pinjaman dengan menggunakan cek, bilyet giro during the term of the credit agreement and the
atau surat pemindahbukuan lainnya selama masa withdrawal does not exceed its plafond amount.
berlakunya perjanjian kredit dan penarikannya
tidak melewati plafon pinjaman.
b. Kredit konsumtif antara lain terdiri dari: b. Consumer loans among others consist of:
• Kredit Pemilikan Rumah dan Kredit Pemilikan • Housing Loan and Apartment Ownership Loan
Apartemen merupakan pinjaman jangka panjang is a long-term loan granted directly to
yang langsung diberikan kepada consumer/prospective owner for the purchase of
konsumen/calon pemilik untuk pembelian house, apartment, shop house, kiosk and
rumah, apartemen, ruko, kios dan memugar atau restoring or repairing a house or shop house
memperbaiki rumah atau ruko yang telah that has been owned by the consumer, where the
dimiliki konsumen, dimana jaminannya adalah collateral is an object which is financed by the
obyek yang dibiayai oleh kredit tersebut; loan;
• Kredit Pemilikan Mobil merupakan pinjaman • Car Loan is a long-term loan granted directly to
jangka panjang yang langsung diberikan kepada consumer/prospective owner for the purchase of
konsumen/calon pemilik untuk pembelian motor vehicles, both new and second-hand,
kendaraan bermotor baik baru maupun bekas, where the collateral is an object which is
dimana jaminannya adalah obyek yang dibiayai financed by the loan.
oleh kredit tersebut.
• Kredit Tanpa Agunan merupakan pinjaman • Unsecured Credit Loan (KTA) is a loan facility
tanpa agunan yang dapat dipergunakan untuk for customers that does not require collateral
berbagi kebutuhan customer, dimana where payments can be paid installments every
pembayarannya dapat diangsur perbulan. month.
Pembayaran Kredit Pemilikan Rumah, Kredit Pemilikan Payment of Housing Loan, Apartment Ownership Loan
Apartemen dan Kredit Kepemilikan Mobil dilakukan and Car Loan are made through installment/repaid by
secara bertahap/diangsur oleh debitur sesuai dengan the debtor in accordance with the schedule determined
jadwal yang ditentukan oleh Bank. by the Bank.
Kredit yang diberikan pada awalnya diukur pada nilai Loans are initially measured at fair value plus
wajar ditambah dengan biaya transaksi yang dapat transaction costs that are directly atributable, and
diatribusikan secara langsung, dan selanjutnya diukur subsequently measured at amortized cost using the
pada biaya perolehan diamortisasi menggunakan metode effective interest rate method, less allowance for
suku bunga efektif, dikurangi dengan cadangan kerugian impairment losses. Amortized cost is calculated by
penurunan nilai. Biaya perolehan diamortisasi dihitung taking into account any discount or premium on
dengan memperhitungkan diskonto atau premi pada saat acquisition and transaction costs that are an integral
akuisisi dan biaya transaksi yang merupakan bagian part of effective interest rate. The amortization is
tidak terpisahkan dari suku bunga efektif. Amortisasi recognized in the statement of profit or loss and other
tersebut diakui dalam laporan laba rugi dan penghasilan comprehensive income. Allowance for impairment
komprehensif lain. Penyisihan kerugian penurunan nilai losses is assessed if there is an indication of impairment
diukur bila terdapat indikasi penurunan nilai dengan using the impairment methodology as disclosed in Note
menggunakan metodologi penurunan nilai sebagaimana 2l.
diungkapkan dalam Catatan 2l.
- 30 -
Page 482
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
k. Kredit yang diberikan (lanjutan) k. Loans (continued)
Kredit sindikasi dicatat sebesar biaya perolehan Syndicated loans are recorded at amortized cost using
diamortisasi dengan menggunakan metode suku bunga the effective interest rate method according to the
efektif sesuai dengan porsi kredit yang risikonya portion of loans in which the risks borned by the Bank.
ditanggung oleh Bank.
Restrukturisasi kredit dilakukan terhadap debitur yang Loan restructuring is performed for debtors who are
mengalami kesulitan untuk memenuhi kewajibannya, facing financial difficulties in fulfilling their
yang dilakukan melalui modifikasi persyaratan kredit obligations, through a modification of the terms of the
seperti penjadwalan kembali angsuran dan bunga yang loan such as rescheduling of installments and unpaid
tertunggak serta perpanjangan jangka waktu kredit dan interest and the extension of credit terms and
ketentuan kredit yang baru. Kerugian yang timbul dari definitions of the new loan. Losses on loan
restrukturisasi kredit yang berkaitan dengan modifikasi restructuring in respect of modification of the terms of
persyaratan kredit diakui bila nilai sekarang dari the loans are recognized only if the present value of
jumlah penerimaan kas yang akan datang yang telah total future cash receipts specified by the new terms of
ditentukan dalam persyaratan kredit yang baru, the loans, including both receipts designated as interest
termasuk penerimaan yang diperuntukkan sebagai and those designated as loan principal, are less than
bunga maupun pokok, adalah lebih kecil dari nilai the carrying amount of loans before restructuring.
pinjaman yang diberikan yang tercatat sebelum
restrukturisasi.
Kredit yang direstrukturisasi disajikan sebesar nilai Restructured loans are stated at the lower of carrying
yang lebih rendah antara nilai tercatat kredit pada value on the date of restructuring or value of the future
tanggal restrukturisasi atau nilai tunai penerimaan kas cash receipts after restructuring. Losses resulting from
masa depan setelah restrukturisasi. Kerugian akibat the difference between the carrying value on the date of
selisih antara nilai tercatat kredit pada tanggal restructuring with value of the future cash receipts after
restrukturisasi dengan nilai tunai penerimaan kas masa restructuring are recognized in the statement of profit
depan setelah restrukturisasi diakui dalam laporan laba or loss and other comprehensive income. After the
rugi dan penghasilan komprehensif lain. Setelah restructuring, all future cash receipts specified by the
restrukturisasi, semua penerimaan kas masa depan new terms are recorded as a return of principal loans
yang ditetapkan dalam persyaratan baru dicatat sebagai and interest income, in accordance with the
pengembalian pokok kredit yang diberikan dan restructuring.
pendapatan bunga sesuai dengan syarat-syarat
restrukturisasi.
Kredit yang diberikan dinyatakan tidak tertagih pada Loans are deemed uncollected when there are no
saat tidak terdapat prospek yang realistis mengenai realistic prospects of future recovery. When loans are
pengembalian di masa datang. Ketika kredit yang deemed uncollected and all collateral have been
diberikan tidak tertagih dan semua jaminan telah realized or have been foreclosed, they are written-off
direalisasi atau sudah diambil alih, kredit yang against the related allowance for impairment losses.
diberikan tersebut dihapus buku dengan menjurnal Those uncollected loan can be written off after all the
balik cadangan kerugian penurunan nilai. Kredit yang necessary procedures have been performed and the
diberikan tersebut dapat dihapus buku setelah semua amount of the loss has been determined.
prosedur yang diperlukan telah dilakukan dan jumlah
kerugian telah ditentukan.
Penerimaan kembali atas pokok kredit yang diberikan Subsequent recoveries of written-off loans are credited
yang telah dihapusbukukan dikreditkan dengan by adjusting the allowance for impairment losses
menyesuaikan akun cadangan kerugian penurunan account. Interest received on loans previously written-
nilai. Penerimaan bunga atas kredit yang telah off are recorded as other operating income. Penalties
dihapusbukukan dicatat sebagai pendapatan received on loans previously written-off are recorded
operasional lainnya. Penerimaan denda atas kredit as non-operating income.
yang telah dihapusbukukan dicatat sebagai pendapatan
non-operasional.
- 31 -
Page 483
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset keuangan dan aset non- l. Impairment of financial and non-financial assets
keuangan
i. Pengakuan penurunan nilai aset keuangan i. Recognition of impairment in financial assets
Bank mengakui penyisihan kerugian untuk kerugian The Bank recognizes an allowance for possible losses on
kredit ekspektasian pada aset keuangan yang diukur expected credit losses on financial assets measured at
pada biaya perolehan diamortisasi atau pada nilai wajar amortized cost or at fair value through other
melalui penghasilan komprehensif lain, piutang sewa, comprehensive income, lease receivables, contract
aset kontrak atau komitmen pinjaman dan kontrak assets or loan commitments and financial guarantee
jaminan keuangan yang menerapkan persyaratan contracts that impose impairment requirements.
penurunan nilai.
Pada setiap tanggal pelaporan, entitas mengukur As of reporting date, an entity shall measure the
penyisihan kerugian instrumen keuangan sejumlah allowance for possible losses on financial instruments at
kerugian kredit ekspektasian sepanjang umurnya, jika the amount of expected credit losses over their lifetime,
risiko kredit atas instrumen keuangan tersebut telah if the credit risk on those financial instruments has
meningkat secara signifikan sejak pengakuan awal. increased significantly since initial recognition.
Pada setiap tanggal pelaporan entitas menilai apakah As of reporting date the entity assesses whether the
risiko kredit atas instrumen keuangan telah meningkat credit risk on a financial instrument has increased
secara signifikan sejak pengakuan awal. Ketika significantly since initial recognition. When making that
melakukan penilaian tersebut, entitas assessment, an entity considers changes in default risk
mempertimbangkan perubahan risiko gagal bayar yang that occur over the life of the financial instrument, not
terjadi selama umur instrumen keuangan, bukan changes in the amount of expected credit losses. In
perubahan atas jumlah kerugian kredit ekspektasian. making that assessment, the entity compares the risk of
Dalam melakukan penilaian tersebut, entitas default on a financial instrument that occurs at the
membandingkan risiko gagal bayar instrumen keuangan reporting date with the risk of default on initial
yang terjadi pada tanggal pelaporan dengan risiko gagal recognition and considers reasonable and supportable
bayar pada saat pengakuan awal serta information available without undue cost or effort,
mempertimbangkan informasi yang wajar dan which is an indication of a significant increase in credit
terdukung yang tersedia tanpa biaya atau upaya risk since recognition early.
berlebihan, yang merupakan indikasi peningkatan risiko
kredit secara signifikan sejak pengakuan awal.
Pada tanggal pelaporan entitas hanya mengakui As of reporting date, the entity recognizes only the
perubahan kumulatif atas kerugian kredit ekspektasian cumulative changes in expected credit losses over its
sepanjang umurnya sejak pengakuan awal aset keuangan lifetime since the initial recognition of the financial asset
sebagai penyisihan kerugian atas aset keuangan yang as an allowance for losses on financial assets purchased
dibeli atau yang berasal dari aset keuangan memburuk. or resulting from deteriorating financial assets.
Pada setiap tanggal pelaporan, entitas mengakui dalam As of reporting date, an entity recognizes in profit or loss
laba rugi jumlah perubahan kerugian kredit ekspektasian the amount of changes in lifetime expected credit losses
sepanjang umurnya sebagai keuntungan atau kerugian as an impairment gain or loss. An entity shall recognize
penurunan nilai. Entitas mengakui perubahan membaik the amendment of the expected lifetime credit loss as an
atas kerugian kredit ekspektasian sepanjang umurnya impairment gain, even though the lifetime expected
sebagai keuntungan penurunan nilai, meskipun kerugian credit loss is less than the amount of the expected credit
kredit ekspektasian sepanjang umurnya lebih kecil dari loss that was included in the cash flow estimate at initial
jumlah kerugian kredit ekspektasian yang termasuk recognition.
dalam estimasi arus kas pada saat pengakuan awal.
Jika dalam periode pelaporan sebelumnya bank telah If in the previous reporting period the bank has
mengukur penyisihan kerugian untuk instrumen measured allowance for losses for financial instruments
keuangan sejumlah kerugian kredit ekspektasian for an amount of expected credit losses over its lifetime,
sepanjang umurnya, tetapi pada tanggal pelaporan but at the reporting date of the current period it is
periode kini ditentukan bahwa risiko kredit atas determined that the credit risk on the financial
instrumen keuangan tersebut tidak lagi terpenuhi (tidak instrument is no longer fulfilled (does not increase
meningkat secara signifikan), maka bank mengukur significantly), then the bank measures the allowance for
penyisihan kerugian sejumlah kerugian kredit losses in the amount of 12 months expected credit loss at
ekspektasian 12 bulan pada tanggal pelaporan periode the reporting date of the current period.
kini.
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Page 484
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset keuangan dan aset non- l. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
i. Pengakuan penurunan nilai aset keuangan i. Recognition of impairment in financial assets
(lanjutan) (continued)
Bank mengakui jumlah kerugian kredit ekspektasian The Bank recognizes the amount of the expected credit
(atau pemulihan kerugian kredit) dalam laba rugi, loss (or credit loss recovered) in profit or loss, as an
sebagai keuntungan atau kerugian penurunan nilai. impairment gain or loss. The amount referred to is an
Jumlah yang dimaksud merupakan penyesuaian adjustment to the allowance for possible losses on the
terhadap penyisihan kerugian pada tanggal pelaporan reporting date where recognition is required.
yang disyaratkan pengakuannya.
Untuk menentukan apakah telah terjadi peningkatan To determine whether there has been an increase in
risiko kredit, bank mempertimbangkan informasi yang credit risk, banks consider reasonable and supported
wajar dan terdukung, termasuk informasi perkiraan information, including forward-looking information.
masa depan (forward-looking).
Bank mengukur kerugian kredit ekspektasian dari The Bank measures the expected credit loss on financial
instrumen keuangan dengan suatu cara yang instruments in a way that reflects:
mencerminkan:
• Jumlah yang tidak bias dan probabilitas tertimbang • Unusual and probability-weighted amounts
yang ditentukan dengan mengevaluasi serangkaian determined by evaluating a Seriess of probable
hasil yang kemungkinan dapat terjadi, Estimasi outcomes, Estimated Expected Credit Loss reflects a
Kerugian Kredit Ekspektasian mencerminkan jumlah weighted and unbiased probability amount
probabilitas tertimbang dan tidak bisa yang determined by evaluating the possible range of
ditentukan dengan mengevaluasi rentang keluaran outputs;
yang mungkin; • The time value of the money-discount rate; and
• Nilai waktu atas uang-discount rate; dan • Reasonable and supportable information that is
• Informasi yang wajar dan terdukung yang tersedia available without undue cost or effort at the
tanpa biaya atau upaya berlebihan pada tanggal reporting date regarding past events, current
pelaporan mengenai peristiwa masa lalu,kondisi kini conditions and forecasts of future economic
dan perkiraan kondisi ekonomi masa depan conditions (forward looking).
(forward looking).
Ketika mengukur kerugian kredit ekspektasian, bank When measuring expected credit losses, the bank does
tidak harus mengidentifikasi semua skenario yang not have to identify all possible scenarios. However,
mungkin. Akan tetapi, bank mempertimbangkan risiko banks consider the risk or probability of credit loss by
atau probabilitas terjadinya kerugian kredit dengan reflecting the probability of occurrence and non-
mencerminkan probabilitas terjadinya dan tidak occurrence of credit losses, even though the possibility
terjadinya kerugian kredit, meskipun kemungkinan of credit losses is very low.
terjadinya kerugian kredit sangat rendah.
Periode maksimum yang dipertimbangkan dalam The maximum period considered in measuring expected
mengukur kerugian kredit ekpektasian adalah periode credit losses is the seasonal contractual period
kontraktual musiman (termasuk opsi perpanjangan) (including extension options) during which the bank is
selama bank terekspos terhadap risiko kredit. Periode exposed to credit risk. This period does not cover a
tersebut dimaksud tidak mencakup periode yang lebih longer period even though the longer period is
panjang meskipun periode yang lebih panjang tersebut consistent with existing business practices.
konsisten dengan praktis bisnis yang ada.
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Page 485
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset keuangan dan aset non- l. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
ii. Penurunan nilai aset non-keuangan ii. Impairment of non-financial assets
Pada setiap akhir periode pelaporan, Bank menilai The Bank assesses at the end of each reporting period
apakah terdapat indikasi suatu aset mengalami whether there is an indication that an asset may be
penurunan nilai. Suatu aset mengalami penurunan nilai impaired. Assets are considered as impaired when the
jika nilai tercatat aset lebih besar daripada nilai yang carrying value of assets is exceed the recoverable
dapat dipulihkan. Nilai tercatat dari aset non-keuangan, amount. The carrying amount of non-financial assets,
kecuali aset pajak tangguhan, ditelaah setiap periode, except for deferred tax assets are reviewed each period
untuk menentukan apakah terdapat indikasi penurunan to determine whether there is any indication of
nilai. Jika terdapat indikasi penurunan nilai, maka Bank impairment. If any such indication exists the Bank will
akan melakukan estimasi jumlah nilai yang dapat estimate the asset’s recoverable amount.
dipulihkan aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset The recoverable amount of an individual assets is the
individual adalah jumlah yang lebih tinggi antara nilai higher of an asset or Cash Generating Unit (CGU) less
wajar aset atau Unit Penghasil Kas (“UPK”) dikurangi cost to sell and its value in use, unless the asset does not
biaya untuk menjual dengan nilai pakainya, kecuali aset generate cash inflows that are largerly independent of
tersebut tidak menghasilkan arus kas masuk yang those from other assets or Banks of assets. In assessing
sebagian besar independen dari aset atau kelompok aset value in use, the estimated future cash flows are
lain. Dalam menghitung nilai pakai, estimasi arus kas discounted to their present value using a pre-tax
masa depan bersih didiskontokan ke nilai kini dengan discount rate that reflects current market assessment of
menggunakan tingkat diskonto sebelum pajak yang the time value of money and the risk specific to the
menggambarkan penilaian pasar kini dari nilai waktu assets.
uang dan risiko spesifik aset.
Untuk tujuan pengujian penurunan nilai, aset yang tidak For the purpose of impairment testing, assets that cannot
dapat diuji secara individual akan digabungkan dengan be tested individually are Banked together into the
kelompok yang lebih kecil yang memberikan arus kas smallest Bank that generates cash inflows from
masuk dari penggunaan berkelanjutan yang sebagian continuing use that are largely independent of the cash
besar independen terhadap arus kas masuk atas aset inflows of other assets or CGU.
lainnya atau UPK.
Penyisihan penurunan nilai diakui jika nilai tercatat dari An impairment loss is recognized if the carrying amount
suatu aset atau UPK melebihi nilai yang dapat diperoleh of an asset or CGU exceeds its recoverable amount.
kembali. Penyisihan penurunan nilai diakui pada laporan Impairment losses are recognized in the statement of
laba rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
Kerugian penurunan nilai atas aset non keuangan yang Impairment losses of non-financial assets recognized in
diakui pada periode sebelumnya dinilai pada setiap akhir prior period are assessed at each reporting date for any
periode pelaporan untuk menilai apakah terdapat indications that the losses that recognized in prior
indikasi bahwa rugi penurunan nilai yang telah diakui period has decreased or no longer exists. An impairment
sebelumnya telah menurun atau tidak ada lagi. Kerugian losses is reversed if there has been changes in the
penurunan nilai dibalik jika terdapat perubahan estimasi estimates used to determine the recoverable amount. The
yang digunakan untuk menentukan jumlah reversal of an impairment losses limited so that the
terpulihkannya. Pembalikan tersebut dibatasi sehingga carrying amount of the asset does not exceed the
jumlah tercatat aset tidak melebihi jumlah recoverable amount and the carrying amount net of
terpulihkannya maupun jumlah tercatat bersih setelah depreciation and amortization, if there is no impairment
penyusutan atau amortisasi, seandainya tidak ada losses that has been recognized in prior period for the
kerugian penurunan nilai yang telah diakui untuk aset asset. Reversal of impairment loss is recognized in profit
tersebut pada periode sebelumnya. Pembalikan rugi or loss. After such a reversal recognized in profit or loss,
penurunan nilai diakui dalam laba rugi. Setelah depreciation for the asset is adjusted in future period to
pembalikan tersebut diakui sebagai laba rugi, allocate the asset’s revised carrying amount, less any
penyusutan aset tersebut disesuaikan di periode residual value, on a systemic basis over the remaining
mendatang untuk mengalokasikan jumlah tercatat aset useful life.
yang direvisi, dikurangi nilai sisanya, dengan dasar yang
sistematis selama sisa umur manfaatnya.
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Page 486
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset keuangan dan aset non- l. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
iii. Aset keuangan memburuk iii. Credit - impaired financial asset
Aset keuangan mengalami penurunan nilai aset Financial asset is impaired in the value of a financial
keuangan ketika satu atau lebih peristiwa yang memiliki asset when one or more events that have an adverse
dampak merugikan atas estimasi arus kas masa depan effect on the estimated future cash flows of the financial
dari aset keuangan telah terjadi. Bukti bahwa aset asset have occurred. Evidence that a financial asset is
keuangan mengalami penurunan nilai aset keuangan impaired by a financial asset includes observable data
termasuk data yang dapat diobservasi mengenai about the following events:
peristiwa berikut ini:
• Kesulitan keuangan signifikan yang dialami • Significant financial difficulties experienced by the
penerbit atau pihak peminjam; issuer or borrower;
• Pelanggaran kontrak, seperti peristiwa gagal bayar • Breaches of contract, such as events of default or
atau peristiwa tunggakan; arrears;
• Pihak pemberi pinjaman, untuk alasan ekonomik atau • The lender, for economic or contractual reasons in
kontraktual sehubungan dengan kesulitan keuangan connection with the borrower's financial difficulties,
yang dialami pihak peminjam, telah memberikan has made concessions to the borrower that would not
konsesi pada pihak peminjam yang tidak mungkin have been possible if the borrower had not
diberikan jika pihak peminjam tidak mengalami experienced such difficulties;
kesulitan tersebut;
• Terjadi kemungkinan bahwa pihak peminjam akan • There is a possibility that the borrower will enter
dinyatakan pailit atau melakukan reorganisasi bankruptcy or other financial reorganization;
keuangan lainnya;
• Hilangnya pasar aktif dari aset keuangan akibat • The disappearance of an active market for financial
kesulitan keuangan; atau assets due to financial difficulties; or
• Pembelian atau penerbitan aset keuangan dengan • Purchase or issue of financial assets at a deep
diskon sangat besar yang mencerminkan kerugian discount that reflects the loss of financial assets
aset keuangan yang terjadi. Sulit untuk incurred. It is difficult to identify a single discrete
mengidentifikasikan peristiwa diskrit tunggal, namun event, however, the combined effect of several events
demikian, dampak kombinasi dari beberapa peristiwa can cause a financial asset to be impaired.
dapat menyebabkan aset keuangan mengalami
penurunan nilai aset keuangan.
Untuk aset keuangan yang memburuk pada tanggal For financial assets that have deteriorated at the
pelaporan, tetapi bukan aset keuangan yang dibeli reporting date, but not financial assets that were
atau yang berasal dari aset keuangan memburuk, purchased or originated from deteriorating financial
entitas mengukur kerugian aset keuangan assets, an entity shall measure the expected financial
ekspektasian sebesar selisih antara jumlah tercatat asset loss as the difference between the asset's gross
bruto aset dan nilai kini dari arus kas masa depan carrying amount and the present value of estimated
yang diestimasi didiskonto dengan suku bunga future cash flows discounted at interest rates effective
efektif awal aset keuangan. Penyesuaian diakui di initial financial assets. The adjustments are
laba rugi sebagai keuntungan atau kerugian recognized in profit or loss as an impairment gain or
penurunan nilai. loss.
iv. Pengelompokan kualitas/ stage aset keuangan iv. Financial asset quality classification
a. Stage 1 a. Stage 1
Mencakup instrument keuangan yang tidak Includes financial instruments that do not have a
memiliki peningkatan resiko kredit secara significant increase in credit risk since initial
signifikan sejak pengakuan awal atau memiliki recognition or have a low credit risk at the
resiko kredit rendah pada tanggal pelaporan. Untuk reporting date. For these assets, a 12 month ECL
aset-aset ini, akan berlaku perhitungan ECL 12 calculation will apply.
bulan.
- 35 -
Page 487
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset keuangan dan aset non- l. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
iv. Pengelompokan kualitas/ stage aset keuangan iv. Financial asset quality classification (continued)
(lanjutan)
b. Stage 2 b. Stage 2
Mencakup instrumen keuangan yang mengalami Includes financial instruments that experience an
peningkatan resiko kredit sejak pengakuan awal increase in credit risk since initial recognition
(kecuali Bank merasa resiko kredit tergolong rendah (unless the Bank feels the credit risk is low at the
pada tanggal pelaporan) namun belum terbukti reporting date) but has not been proven to have an
adanya bukti penurunan nilai secara objektif. Untuk objective evidence of impairment. For these assets,
aset-aset ini, akan berlaku perhitungan ECL seumur lifetime ECL calculations will apply. ECL lifetime
hidup. ECL seumur hidup adalah ekspektasi is the expected credit loss expected from all default
kerugian kredit yang diharapkan dari semua events that may occur during the estimated life of
kejadian gagal bayar yang mungkin terjadi selama the financial instrument.
perkiraan umur dari instrumen keuangan tersebut.
c. Stage 3 c. Stage 3
Mencakup instrumen keuangan yang telah terbukti Includes financial instruments that have been
mengalami penurunan nilai secara objektif pada objectively proven to be impaired at the reporting
tanggal pelaporan. Tahap ini biasanya diisi oleh date. This stage is usually filled by debtors who
debitur yang mengalami gagal bayar. experience defaults.
v. Cross Staging v. Cross Staging
Cross Staging antar debitur yang sama akan diterapkan, Cross staging between debtors the same will be applied,
jika satu debitur (CIF) memiliki multi rekening if one debtor (CIF) has multiple accounts (facilities) and
(fasilitas) dan stage yang berbeda akan dilakukan worst different stages will be the worst stage, meaning that one
stage artinya satu debitur akan memiliki stage yang debtor will have the worst stage.
terburuk.
Faktor utama dalam menentukan apakah instrumen The main factor in determining whether a financial
keuangan memerlukan perhitungan ECL 12 bulan (stage instrument requires a 12 month ECL (stage 1) or lifetime
1) atau ECL seumur hidup (stage 2) disebut dengan (stage 2) ECL calculation is called the Significant
kriteria Significant Increase in Credit Risk (SICR). Increase in Credit Risk (SICR) criterion. Determining
Penentuan kriteria SICR ini memerlukan pengkajian dan the SICR criteria requires reviewing and discussing
diskusi apakah telah terjadi peningkatan resiko kredit whether there has been a significant increase in credit
secara signifikan pada tanggal pelaporan. risk at the reporting date.
Dalam PSAK 71 terdapat sebuah rebuttable presumption In SFAS 71 there is a rebuttable presumption that credit
bahwa resiko kredit terhadap aset keuangan akan risk to financial assets will be considered to have
dianggap meningkat secara signifikan sejak pengakuan increased significantly since initial recognition if the
awal jika pembayaran kontraktual sudah lebih dari 30 contractual payment is more than 30 days pay due
hari telah menunggak. Asumsi ini akan berlaku kecuali (DPD). This assumption will apply unless the Bank can
jika Bank dapat membuktikan, melalui argumen yang prove, through reasonable arguments and based on
masuk akal dan berdasarkan fakta, bahwa resiko tidak facts, that the risk does not increase significantly at 30
meningkat secara signifikan pada 30 hari telah days pay due (DPD). In addition, the definition of default
menunggak. Selain itu, definisi gagal bayar (default) in SFAS 71 also mentions the rebuttable presumption
pada PSAK 71 juga menyebutkan praduga (rebuttable that financial assets that are 90 days in arrears have
presumption) bahwa aset keuangan yang sudah defaulted.
menunggak 90 hari telah gagal bayar.
- 36 -
Page 488
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset Kkuangan dan aset non- l. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
vi. Metode kerugian kredit ekspektasian vi. Expected credit losses method.
a. Kredit Ekspektasian 12 bulan a. Expected Credit 12 months
Jika tidak terjadi peningkatan secara signifikan If there has been no significant increase since initial
sejak pengakuan awal. Kerugian dimaksud recognition. The loss represents the expected credit
merepresentasikan kerugian kredit ekspektasian loss arising from a financial instrument default that
yang timbul dari peristiwa gagal bayar instrumen may occur within 12 months after the reporting
keuangan yang mungkin terjadi dalam 12 bulan date.
setelah tanggal pelaporan.
b. Kredit Ekspektasian Sepanjang Umurnya b. Expected credit throughout its life
Jika risiko kredit atas instrumen keuangan tersebut If the credit risk on the financial instrument has
telah meningkat secara signifikan sejak pengakuan increased significantly since initial recognition -
awal-baik dinilai secara individu atau kolektif- whether assessed individually or collectively - by
dengan mempertimbangkan semua informasi yang considering all reasonable and supportable
wajar dan terdukung, termasuk informasi yang information, including information that is forward-
bersifat perkiraan masa depan (forward-looking). looking.
vii. Kriteria stage aset keuangan vii. Financial asset stage criteria
a. Stage 1 a. Stage 1
• Umur tunggakan (DPD) = 0 - 30 hari. • Days pay due (DPD) = 0 – 30 days.
• Tidak ada Flagging Restrukturisasi. • No Restructuring Flagging.
• Perhitungan Kerugian kredit espektasian • Calculation of expected credit losses using a
dengan menggunakan probability of default 12 12 month probability of default.
bulan.
• Pendapatan Bunga diakui selama periode • Interest income is recognized during the credit
kredit yaitu suku bunga efektif diperhitungkan period, namely the effective interest rate is
dengan jumlah nilai bruto (Effective Interest calculated by the total gross value (Effective
Rate to Gross Carrying Amount). Interest Rate to Gross Carrying Amount).
b. Stage 2 b. Stage 2
• Umur tunggakan (DPD) = 31 - 90 hari. • Days pay due (DPD) = 31 – 90 days.
• Ada Flagging Restrukturisasi. • On Restructuring Flagging.
• Perhitungan kerugian kredit espektasian • Calculation of expected credit losses using a
dengan menggunakan probability of default probability of default for the duration of the
seumur pinjaman. loan.
• Pendapatan bunga diakui selama periode • Interest income is recognized during the credit
kredit yaitu suku bunga efektif diperhitungkan period, namely the effective interest rate is
dengan jumlah nilai bruto (Effective Interest calculated by the total gross value (Effective
Rate to Gross Carrying Amount). Interest Rate to Gross Carrying Amount).
c. Stage 3 c. Stage 3
• Umur tunggakan (DPD) > 90 hari. • Days pay due > 90 days.
• Perhitungan kerugian kredit espektasian • Calculation of expected credit losses using a
dengan menggunakan probability of default probability of default for the duration of the
seumur pinjaman. loan.
• Pendapatan bunga diakui selama periode • Interest income is recognized during the credit
kredit yaitu suku bunga efektif diperhitungkan period, namely the effective interest rate is
dengan jumlah nilai neto atau biaya calculated by the net value or amortized cost
diamortisasi (Effective Interest Rate to Net (Effective Interest Rate to Net Carrying
Carrying Amount). Amount).
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset keuangan dan aset non- l. Impairment of Financial and Non-Financial Assets
keuangan (lanjutan) (continued)
viii. Indikator kualitatif kriteria stage 2 aset viii. Qualitative indicators of Ssage 2 financial
keuangan assets criteria
a. Perubahan persyaratan kredit (keringanan), dalam a. Changes in credit terms (relief), if the credit
hal perjanjian kredit masih berjalan dalam waktu agreement is still running for a short time;
yang singkat;
b. Tidak ada pembayaran angsuran; b. No installment payments;
c. Peningkatan signifikan pada risiko kredit pada c. Significant increase in credit risk on other
instrumen lain dari peminjam yang sama; instruments from the same borrower;
d. Kebijakan peningkatan monitoring debitur karena d. Policy to increase debtor monitoring due to
peningkatan risiko kredit; increased credit risk;
e. Meningkatnya premi risiko debitur yang e. Increased debtor risk premium due to increased
disebabkan peningkatan risiko kredit pada debitur; credit risk on debtors;
f. Perubahan faktor eksternal yang merugikan bisnis f. Changes in external factors that are detrimental to
dan keuangan debitur; the debtor's business and finances;
g. Penurunan rating internal dan eksternal. g. Internal and external downgrades.
ix. Indikator kualitatif kriteria stage 3 aset keuangan ix. Qualitative indicators of stage 3 financial assets
criteria
a. Pelanggaran perjanjian kredit. a. Credit agreement violation
• Tidak dipenuhinya satu atau lebih syarat- • Failure of one or more of the terms stipulated
syarat yang diatur dalam perjanjian kredit in the credit agreement, such as signing
seperti syarat penandatanganan, syarat conditions, disbursement/withdrawal
pencairan/penarikan, pelanggaran terhadap conditions, violation of credit covenants;
covenant kredit;
• Penyalahgunaan penggunaan kredit; • Abuse of use of credit;
• Adanya masalah hukum dan ekonomi yang • There are significant legal and economic
signifikan dari debitur; problems from the debtors;
• Terdapat sekurang-kurangnya 1 (satu) • There is at least 1 (one) legal problem
permasalahan hukum yang dialami debitur experienced by the debtor, whether related to
baik yang terkait dengan usaha maupun business or legal problems outside the
masalah hukum diluar usaha; business;
• Terdapat permasalahan internal keluarga, • There are internal family problems, for
misalnya perceraian, kematian, sakit yang example divorce, death, prolonged illness, or
berkepanjangan, atau penyalahgunaan dana misuse of funds by members of the debtor's
oleh anggota keluarga debitur. family.
b. Terdapat kemungkinan bahwa debitur dinyatakan b. There is a possibility that the debtor will be
pailit. declared bankrupt.
• Terdapat hutang macet kepada pihak ketiga; • There is bad debt to third parties;
• Terdapat sekurang-kurangnya 1 (satu) • There is at least 1 (one) bankruptcy lawsuit by
tuntutan hukum pailit oleh pihak ketiga. a third party.
x. Pengelompokan kredit berdasarkan umur x. Credit Banking based on the age of arrears
tunggakan (deliquency bucket) (deliquency bucket)
Aset keuangan dikelompokan lagi kedalam kelompok Financial assets are further classified into delinquency
tunggakan (delinquency buckets) yang buckets, which represent credit quality, consisting of:
merepresentasikan kualitas kredit yang terdiri dari :
a. Rating 1, yakni untuk kredit yang tidak memiliki a. Rating 1, which is for credits that are not in
tunggakan; arrears;
b. Rating 2, yakni untuk kredit yang memiliki b. Rating 2, namely for loans with arrears of principal
tunggakan pokok dan atau bunga sampai dengan 30 and/or interest of up to 30 (thirty) days.
(tiga puluh) hari;
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Page 490
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset keuangan dan aset non- l. Impairment of Financial and Non-Financial Assets
keuangan (lanjutan) (continued)
x. Pengelompokan kredit berdasarkan umur x. Credit Banking based on the age of arrears
tunggakan (deliquency bucket) (lanjutan) (deliquency bucket) (continued)
c. Rating 3, yakni untuk kredit yang memiliki c. Rating 3, namely for loans with arrears of principal
tunggakan pokok dan atau bunga lebih dari 30 (tiga and/or interest of more than 30 (thirty) days up to
puluh) hari sampai dengan 60 (enam puluh) hari; 60 (sixty) days;
d. Rating 4, yakni untuk kredit yang memiliki d. Rating 4, namely for loans with arrears of principal
tunggakan pokok dan atau bunga lebih dari 60 (enam and/or interest of more than 60 (sixty) days up to 90
puluh) hari sampai dengan 90 (sembilan puluh) hari; (ninety) days;
e. Rating 5, yakni untuk kredit yang memiliki e. Rating 5, namely for loans with arrears of principal
tunggakan pokok dan atau bunga lebih dari 90 and/or interest of more than 90 (ninety) days.
(sembilan puluh) hari.
xi. Teknik evaluasi kerugian kredit ekspektasian xi. Technique for evaluating expected credit losses
Teknik dalam mengevaluasi Kerugian Kredit Techniques in evaluating Expected Credit Losses use the
Ekspektasian menggunakan metode Migration Migration Analysis method, using a statistical approach
Analysis, dengan menggunakan pendekatan statistik from credit historical data based on segmentation:
dari data historis kredit berdasarkan segmentasi :
a. Bank wide; a. Bank wide;
b. Sektor Ekonomi; b. Economic Sector;
c. Rating (stage); c. Stage;
d. Produk kredit. d. Credit products.
Perhitungan Kerugian Kredit Ekspektasian atau Calculation of Expected Credit Loss (ECL) In
Expected Credit Loss (ECL) dalam menentukan determining the amount of Expected Credit Loss, the
besarnya Kerugian Kredit Ekspektasian, maka formation of Allowance for Impairment Losses includes:
pembentukan Cadangan Kerugian Penurunan Nilai
mencakup:
a. Probability of default; a. Probability of default;
b. Exposure at default; b. Exposure at default;
c. Lost given default; c. Lost given default;
d. Discount factor; d. Discount factor;
e. Forward looking adjustment. e. Forward looking adjustment.
Bank menggunakan 3 (tiga) skenario kondisi ekonomi The Bank uses 3 (three) different economic condition
yang berbeda atas perhitungan ECL yang dilakukan scenarios for the ECL calculation which is carried out
secara kolektif. Tiga skenario kondisi ekonomi yang collectively. Three scenarios of economic conditions
ditetapkan Bank terdiri dari kondisi umum (Business As determined by the Bank consist of general conditions
Usual), kondisi baik (Upturn Atau Good Scenario), dan (Business As Usual), good conditions (Upturn or Good
kondisi buruk (Downturn Atau Bad Scenario). Dalam Scenarios), and bad conditions (Downturn or Bad
prakteknya, diasumsikan setiap kondisi umum, kondisi Scenarios). In practice, it is assumed that every general
baik, dan kondisi buruk terjadi dengan probabilitas condition, good condition, and bad condition occurs
(bobot) tertentu. Penentuan probabilitas ini dilakukan with a certain probability (weight). Determination of this
dengan pertimbangan tertentu, Bank menetapkan probability is carried out with certain considerations,
probabilitas masing-masing skenario antara lain kondisi the Bank determines the probability of each scenario,
umum 70%, kondisi baik 15%, dan kondisi buruk 15%. including 70% general conditions, 15% good conditions,
and 15% bad conditions.
Kriteria Pencadangan Penurunan Nilai Secara Individual The criteria for Individual Allowance for Impairment
yang dihitung secara individual oleh Bank adalah debitur that is calculated individually by the Bank are debtors
dengan nilai outstanding lebih dari Rp20.000.000.000 with an outstanding value of more than
dan telah menunggak selama lebih dari 90 hari. Metode Rp20,000,000,000 and have been in arrears for more
pencadangan penurunan nilai secara individual untuk than 90 days. The method of allowance for impairment
debitur yang memenuhi kriteria tersebut dapat dilakukan individually for debtors who meet these criteria can be
melalui 2 (dua) cara sebagai berikut: done in 2 (two) ways as follows:
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Penurunan nilai aset keuangan dan aset non- l. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
xii. Teknik evaluasi kerugian kredit ekspektasian xii. Technique for evaluating expected credit losses
(lanjutan) (continued)
• Discounted Cash Flow (DCF) • Discounted Cash Flow (DCF)
Metode DCF digunakan apabila usaha atau proyek The DCF method is used when the debtor's business
debitur masih beroperasi dan/atau debitur masih or project is still operating and/or the debtor still has
memiliki arus kas yang dapat digunakan sebagai cash flow that can be used as a source of loan
sumber pembayaran pinjaman. Perhitungan payments. Calculations using DCF are made based
menggunakan DCF dilakukan berdasarkan selisih on the difference between the carrying amount of the
antara nilai tercatat kredit dan nilai kini dari estimasi credit and the present value of the estimated
arus kas masa datang yang didiskonto (discounted discounted cash flow using the effective interest rate.
cash flow) menggunakan suku bunga efektif.
• Fair Value of Collateral (FVC) • Fair Value of Collateral (FVC)
Metode FVC digunakan apabila debitur tidak The FVC method is used when the debtor has no
memiliki sumber pembayaran pinjaman lain selain other source of loan payments other than the sale of
dari penjualan aset jaminan. Perhitungan nilai kini the collateral asset. The calculation of the present
dari estimasi arus kas masa depan atas aset/ pinjaman value of estimated future cash flows on pledged
keuangan yang dijaminkan merefleksikan arus kas financial assets/loans reflects the cash flows that
yang mungkin dihasilkan dari penjualan aset yang may result from selling the pledged asset less costs
dijaminkan dikurangi biaya untuk memperoleh dan to acquire and sell the collateralized asset. The
menjual aset jaminan tersebut. Perhitungan nilai kini calculation of the present value of collateral
atas pencairan jaminan dilakukan dengan disbursement is carried out using the original
menggunakan original effective interest rate (OEIR) effective interest rate (OEIR) or the last effective
atau nilai effective interest rate (EIR) terakhir apabila interest rate (EIR) if the specified EIR is floating,
EIR yang ditetapkan adalah floating, yang kemudian which is then discounted to the calculation or
didiskontokan ke tanggal perhitungan atau reporting date. Allowance for impairment using the
pelaporan. Pencadangan penurunan nilai FVC method is calculated based on the difference
menggunakan metode FVC dihitung berdasarkan between the net present value (NPV) of the sale of the
selisih antara nilai kini bersih (NPV) dari penjualan pledged asset and the value of the asset (credit
aset yang dijaminkan dan nilai aset (kredit yang granted).
diberikan).
m. Pernyataan saham m. Investments in shares of stock
Penyertaan saham merupakan investasi jangka panjang Investments in shares of stock are long-term investments
pada perusahaan non-publik. in non-public companies.
Penyertaan dalam bentuk saham dengan kepemilikan Investments in shares with ownership interest of less
kurang dari 20% yang nilai wajarnya tidak tersedia dan than 20% that do not have readily determinable fair
dimaksudkan untuk penyertaan jangka panjang values and are intended for long-term investments are
dinyatakan sebesar biaya perolehan (metode biaya). Bila stated at cost (cost method). The carrying amount of the
terjadi penurunan nilai yang bersifat permanen, nilai investments is written down to recognize a permanent
tercatatnya dikurangi untuk mengakui penurunan decline in value of the individual investments and such
tersebut yang ditentukan untuk setiap investasi secara loss is charged directly to the current year statement of
individu dan kerugiannya dibebankan pada laporan laba profit or loss and other comprehensive income.
rugi dan penghasilan komprehensif lain tahun berjalan.
Penyisihan kerugian penurunan nilai dan Allowance for impairment losses and
kenaikan/penurunan nilai wajar disajikan sebagai increases/decreases in fair value are presented as
penambahan/pengurangan terhadap saldo penyertaan additions/deductions from the outstanding balance of
saham. investment in share of stock.
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Page 492
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
n. Tagihan dan liabilitas akseptasi n. Acceptance receivables and payables
Dalam kegiatan bisnis biasa, Bank memberikan jaminan In the ordinary course of business, the Bank provides
keuangan, seperti letters of credit, bank garansi dan financial guarantees, consisting of letters of credit, bank
akseptasi. guarantees and acceptances.
Tagihan akseptasi diukur pada biaya perolehan Acceptance receivables are measured at amortized cost
diamortisasi menggunakan metode suku bunga efektif, using the effective interest rate method, less allowance
dikurangi oleh penyisihan kerugian penurunan nilai. for impairment losses. Acceptance payables are
Liabilitas akseptasi diukur pada biaya perolehan measured at amortized cost by using the effective interest
diamortisasi menggunakan metode suku bunga efektif. rate method.
Penyisihan kerugian penurunan nilai dilakukan bila Allowance for impairment losses is calculated if there is
terdapat indikasi penurunan nilai dengan menggunakan an objective evidence of impairment by using the
metodologi penurunan nilai sebagaimana diungkapkan impairment methodology as disclosed in Note 2l.
dalam Catatan 2l.
o. Aset tetap o. Fixed assets
Aset tetap awalnya diakui sebesar biaya perolehan, yang Fixed assets are initially recognized at cost, which
terdiri atas harga perolehan dan biaya-biaya tambahan comprises its price and any costs directly attributable to
yang dapat diatribusikan langsung untuk membawa aset bringing the asset to the location and condition
ke lokasi dan kondisi yang diinginkan supaya aset necessary for it to be capable of operating in the manner
tersebut siap digunakan sesuai dengan maksud intended by management.
manajemen.
Setelah pengakuan awal, aset tetap kecuali hak atas tanah, Subsequent to initial recognition, fixed assets, except for
dinyatakan pada biaya perolehan dikurangi akumulasi land rights, are stated at cost less accumulated
penyusutan dan akumulasi rugi penurunan nilai, jika ada. depreciation and accumulated impairment losses, if any.
Aset tetap dinyatakan sebesar nilai wajar pada tanggal Fixed assets are stated at fair value at the revaluation
revaluasi yang merupakan nilai wajar pada tanggal date which is represent fair value at the date of
revaluasi (model revaluasi-kuasi reorganisasi sejak revaluation(revaluation model-quasi reorganization as
tanggal 30 Juni 2012) dikurangi akumulasi penyusutan of June 30, 2012) less accumulated depreciation and
dan rugi penurunan nilai, jika ada. impairment losses, if any.
Sejak tanggal 1 Januari 2016, hak atas tanah dan Since January 1, 2016, land rights and buildings are
bangunan dinyatakan sebesar nilai revaluasi yang stated at revalued amount which is the fair value at the
merupakan nilai wajar pada tanggal revaluasi dikurangi date of revaluation less accumulated depreciation for
akumulasi penyusutan untuk bangunan dan rugi buildings and impairment losses, if any. The valuation of
penurunan nilai, jika ada. Penilaian terhadap hak atas land rights and buildings are performed by external
tanah dan bangunan dilakukan oleh penilai independen independent valuers who have professional
eksternal yang memiliki kualifikasi profesional. qualifications. Revaluation is performed with sufficient
Revaluasi dilakukan dengan keteraturan yang cukup regularity to ensure that the carrying amount of the
reguler untuk memastikan bahwa nilai tercatat aset yang revaluation does not differ materially from its fair value
direvaluasi tidak berbeda secara material dengan nilai at the reporting date. Any accumulated depreciation are
wajarnya pada tanggal pelaporan. Akumulasi penyusutan eliminated against the gross carrying amount of assets
dieliminasi terhadap nilai tercatat bruto dari aset yang revalued at the date of revaluation.
direvaluasi pada tanggal revaluasi.
Penyusutan atas nilai revaluasi aset tetap dibebankan ke Depreciation on revaluation value of fixed assets are
laporan laba rugi dan penghasilan komprehensif lain. Bila charged to profit or loss and other comprehensive
kemudian aset tetap yang telah direvaluasi dijual atau income. If then the revalued fixed asset is sold or retired,
dihentikan penggunaannya, saldo surplus revaluasi the revaluation surplus is transferred directly to retained
tersisa dipindahkan langsung ke saldo laba. earnings.
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Page 493
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
o. Aset tetap (lanjutan) o. Fixed assets (continued)
Penyusutan aset tetap dimulai pada saat aset tetap Depreciation starts when fixed asset is ready for use as
tersebut siap untuk digunakan sesuai maksud intended use. The fixed assets, except land rights which
penggunaannya. Aset tetap, kecuali hak atas tanah yang are not depreciated, are depreciated using the double-
tidak disusutkan, disusutkan dengan menggunakan saldo declining balance method, while buildings are
menurun ganda (double-declining balance method), depreciated using the straight-line method. Depreciation
sedangkan bangunan disusutkan dengan menggunakan rates and estimated useful life of the assets are as
metode garis lurus (straight-line method). Tarif follows:
penyusutan dan estimasi umur manfaat ekonomis aset
tetap adalah sebagai berikut:
Umur manfaat (tahun)/
Tarif/Rate Useful life (year)
Bangunan 5% - 10% 10 - 20 Buildings
Inventaris kantor 10% - 50% 4-8 Officee equipment
Instalasi 10% - 50% 4-8 Instalations
Hak atas tanah dicatat sebesar nilai revaluasi yang Land rights is stated at revalued amount which
mencerminkan nilai wajar pada tanggal revaluasi dan represents fair value at the revaluation date and is not
tidak disusutkan. Biaya pengurusan legal hak atas tanah depreciated. Initial legal costs incurred to obtain legal
ketika tanah diperoleh pertama kali diakui sebagai rights are recognized as part of the acquisition cost of
bagian dari biaya akuisisi hak atas tanah pada akun “Aset the land rights in “Fixed Assets” account and these costs
Tetap” dan biaya-biaya tersebut tidak disusutkan. Biaya are not depreciated. Costs related to renewal of land
pengurusan perpanjangan atau pembaruan legal hak atas rights are recognized as intangible assets and amortized
tanah diakui sebagai aset takberwujud dan diamortisasi during the period of the land rights or economic life,
sepanjang umur hukum hak atau umur ekonomi tanah, whichever is shorter.
mana yang lebih pendek.
Jumlah tercatat aset tetap dihentikan pengakuannya pada An item of fixed assets is derecognized upon disposal or
saat dilepaskan atau saat tidak ada manfaat ekonomis when no future economic benefits are expected from its
masa depan yang diharapkan dari penggunaan atau use or disposal. Any gain or loss arising on
pelepasannya. Laba atau rugi yang timbul dari derecognition of the asset (calculated as the difference
penghentian pengakuan aset (dihitung sebagai between the net disposal proceeds and the carrying
perbedaan antara jumlah bersih hasil pelepasan dan amount of the asset) is included in profit or loss in the
jumlah tercatat dari aset) dikreditkan atau dibebankan period the asset is derecognized.
pada operasi periode aset tersebut dihentikan
pengakuannya.
Beban pemeliharaan dan perbaikan dibebankan pada Repairs and maintenance are taken to profit or loss when
operasi pada saat terjadinya. Beban pemugaran dan incurred. The cost of major renovation and restoration
penambahan dalam jumlah besar dikapitalisasi kepada is included in the carrying amount of the related fixed
jumlah tercatat aset tetap terkait bila besar kemungkinan assets when it is probable that future economic benefits
bagi Bank manfaat ekonomis masa depan menjadi lebih in excess of the originally assessed standard
besar dari standar kinerja awal yang ditetapkan performance of the existing asset will flow to the Bank
sebelumnya dan disusutkan sepanjang sisa masa manfaat and is depreciated over the remaining useful lives of the
ekonomis aset tetap terkait related fixed assets.
Penilaian aset tetap dilakukan atas penurunan dan The carrying amounts of fixed assets are reviewed for
kemungkinan penurunan nilai wajar aset jika terjadi impairment when events or changes in circumstances
peristiwa atau perubahan keadaan yang indicate that the carrying values may not be fully
mengindikasikan bahwa nilai tercatat mungkin tidak recoverable.
dapat seluruhnya terealisasi.
Apabila nilai tercatat aset tetap lebih besar daripada nilai When the carrying amount of fixed assets is greater than
yang dapat diperoleh kembali, nilai tercatat aset tetap its estimated recoverable amount, it is written down to
tersebut diturunkan menjadi sebesar nilai yang dapat its recoverable amount which is determined at the higher
diperoleh kembali, yang ditentukan sebagai nilai of net selling price or value in use.
tertinggi antara harga jual bersih dan nilai pakai.
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Page 494
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
o. Aset tetap (lanjutan) o. Fixed assets (continued)
Nilai residu dari aset tetap adalah estimasi jumlah yang The residual value of a fixed asset is the estimated
dapat diperoleh Bank saat ini dari pelepasan aset tetap, amount that can be acquired by the Company at this time
setelah dikurangi estimasi biaya pelepasan, jika aset of disposal of fixed assets, net of estimated costs of
tetap telah mencapai umur dan kondisi yang disposal, if the fixed asset has reached the age and
diperkirakan pada akhir umur manfaat ekonomisnya. condition expected at the end of its useful life.
Pada setiap akhir periode pelaporan, nilai residu, The assets residual values, useful lives and methods of
manfaat ekonomis dan metode penyusutan dievaluasi, depreciation are evaluated, and adjusted prospectively,
dan disesuaikan secara prospektif, jika memenuhi if appropriate, at the end of each reporting period.
kondisi tersebut.
p. Aset takberwujud p. Intangible assets
Aset takberwujud yang diperoleh secara terpisah diukur Intangible asset which acquired separately is measured
sebesar nilai perolehan pada pengakuan awal. Setelah at cost on initial recognition. After initial recognition,
pengakuan awal, aset takberwujud dicatat pada biaya intangible asset is recorded at cost less accumulated
perolehan dikurangi akumulasi amortisasi dan amortization and accumulated impairment losses, if any.
akumulasi rugi penurunan nilai, jika ada. Aset Intangible asset with finite useful life is amortized on a
takberwujud dengan umur manfaat terbatas diamortisasi straight-line basis over its economic useful life and
secara garis lurus selama umur manfaat ekonomisnya evaluated for impairment whenever there is an
dan dievaluasi apabila terdapat indikasi adanya indication that it may be impaired.
penurunan nilai.
Aset takberwujud dihentikan pengakuannya pada saat: An intangible asset shall be derecognized when:
a) dijual; atau a) on disposal; or
b) ketika tidak ada manfaat ekonomis di masa depan b) when no future economic benefits are expected from
yang dapat diharapkan dari penggunaan atau its use or disposal.
penjualan aset tersebut.
Aset takberwujud yang dimiliki oleh Bank berupa Intangible asset held by the Bank is software. Intangible
perangkat lunak. Aset takberwujud diakui jika, dan asset is recognized if, and only if, the acquistion cost can
hanya jika, biaya perolehan aset tersebut dapat diukur be measured reliably and is probable that expected
secara andal dan kemungkinan besar Bank akan future benefits that are attributable to it will flow to the
memperoleh manfaat ekonomis masa depan dari aset Bank.
tersebut.
Perangkat lunak yang bukan merupakan bagian integral Software which is not an integral part of a related
dari perangkat keras yang terkait dicatat sebagai aset hardware is recorded as intangible asset and stated at
takberwujud dan dinyatakan sebesar nilai tercatat, yaitu carrying amount, which is cost less accumulated
sebesar harga perolehan dikurangi dengan akumulasi amortization.
amortisasi.
Biaya perolehan perangkat lunak terdiri dari seluruh The cost of software consists of all expenses directly
pengeluaran yang dapat dikaitkan langsung dalam attributable to the preparation of such software, until it
persiapan perangkat lunak tersebut sehingga siap is ready to be used for its intended purpose.
digunakan sesuai dengan tujuannya.
Pengeluaran setelah perolehan perangkat lunak dapat Subsequent expenditure on software acquisition is
ditambahkan pada biaya perolehan perangkat lunak atau capitalized to the value of software only when it
dikapitalisasi sebagai perangkat lunak hanya jika increases the future economic benefits of the software, so
pengeluaran tersebut menambah manfaat ekonomis that it becomes larger than originally expected
masa depan dari perangkat lunak yang bersangkutan performance standards. Expenditure with no addition of
sehingga menjadi lebih besar dari standar kinerja yang future economic benefits from the software is directly
diperkirakan semula. Pengeluaran yang tidak menambah recognized as expenses when incurred.
manfaat ekonomis masa depan dari perangkat lunak
diakui sebagai beban pada saat terjadinya.
- 43 -
Page 495
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
p. Aset takberwujud (lanjutan) p. Intangible assets (continued)
Perangkat lunak dengan umur terbatas diamortisasi Software with a finite useful life is amortized using the
dengan menggunakan metode garis lurus selama straight-line method over the estimated useful life of 10
estimasi umur manfaat ekonomis yaitu 10 (sepuluh) (ten) years and amortization rate of 10%.
tahun dan tarif amortisasi sebesar 10%.
Amortisasi perangkat lunak diakui dalam laporan laba Amortization is recognized in the statement of profit or
rugi dan penghasilan komprehensif lain, sejak tanggal loss and other comprehensive income from the date that
perangkat lunak tersebut tersedia untuk digunakan is available for use until the economic benefits of
sampai berakhirnya umur manfaat ekonomis dari software is ended.
perangkat lunak tersebut.
Pada setiap periode pelaporan, umur manfaat ekonomis The assets residual values, useful lives and methods of
dan metode amortisasi dievaluasi, dan disesuaikan amortization are evaluated, and adjusted prospectively,
secara prospektif, jika diperlukan. if appropriate, at the end of each reporting period.
q. Biaya dibayar dimuka dan aset lain-lain q. Prepaid expenses and other assets
Biaya dibayar di muka diamortisasi selama masa Prepaid expenses are amortized over their beneficial
manfaat masing-masing biaya dengan menggunakan period using the straight-line method.
metode garis lurus.
Aset lain-lain disajikan sebesar nilai tercatat, yaitu harga Other assets are stated at carrying amount, which is cost
perolehan setelah dikurangi dengan akumulasi less accumulated amortization and impairment losses, if
amortisasi dan penurunan nilai, jika ada. any.
Aset dalam pengembangan dinyatakan sebesar biaya and presented as part of fixed assets. The accumulated
perolehan dan disajikan sebagai bagian dari aset tetap. costs are reclassified to the appropriate fixed assets and
Akumulasi biaya perolehan aset dalam pengembangan intangible assets account at the time the assets have been
dipindahkan ke aset tetap dan aset takberwujud pada saat fully developed and ready for their intended use. Assets
aset tersebut telah selesai dikembangkan dan siap under development are not depreciated as these are not
digunakan sesuai dengan tujuannya. Aset dalam yet available for use.
pengembangan tidak disusutkan karena belum tersedia
untuk digunakan.
r. Agunan yang diambil alih r. Foreclosed assets
Pada saat pengakuan awal, agunan yang diambil alih Foreclosed assets acquired in conjunction with
sehubungan dengan penyelesaian kredit dicatat sebesar settlement of loans are initially recorded at their fair
nilai wajar setelah dikurangi biaya untuk menjualnya value less costs to sell but not to exceed the carrying
tetapi tidak melebihi nilai tercatat kredit yang value of loans. The Bank does not recognize any gains
diberikan. Bank tidak mengakui keuntungan pada saat when the Bank foreclosed an asset. The excess between
pengambilalihan agunan. Selisih lebih antara saldo the uncollectible credit balance and the net realizable
kredit yang tidak dapat ditagih dengan nilai bersih value of the collateral is charged to allowance for losses.
agunan yang diambil alih yang dapat direalisasikan Subsequent to initial recognition, foreclosed assets are
dibebankan pada penyisihan kerugian. Setelah recorded at carrying amount or at fair value less costs
pengakuan awal, agunan yang diambil alih dicatat to sell, whichever is lower. The excess between the
sebesar nilai yang lebih rendah antara nilai tercatat carrying value and fair value less costs to sell is
dengan nilai wajar setelah dikurangi biaya untuk recognized as impairment losses in the current year
menjualnya. Selisih lebih antara nilai tercatat dengan profit or loss.
nilai wajar agunan yang diambil alih setelah dikurangi
biaya untuk menjualnya diakui sebagai kerugian
penurunan nilai dalam laba rugi tahun berjalan.
Selisih antara nilai agunan yang diambil alih dan hasil The difference between the carrying value of the
penjualannya diakui sebagai keuntungan atau kerugian foreclosed assets and the proceed from the sale of
pada saat penjualan. foreclosed assets is recognized as gain or loss at the time
of sale.
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Page 496
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
r. Agunan yang diambil alih (lanjutan) r. Foreclosed assets (continued)
Agunan yang diambil alih tidak disusutkan Foreclosed assets do not depreciated and expenses for
dan beban-beban yang berkaitan dengan pemeliharaan maintaining foreclosed assets are charged in the current
agunan yang diambil alih dibebankan pada laporan laba year statement of profit or loss and other comprehensive
rugi dan penghasilan komprehensif lain pada saat income as incurred.
terjadinya.
Manajemen mengevaluasi nilai agunan yang diambil Management evaluates the value of foreclosed assets
alih secara berkala. Penyisihan kerugian penurunan nilai periodically. An allowance for impairment losses of
agunan yang diambil alih dibentuk berdasarkan foreclosed assets is provided based on the decline in
penurunan nilai agunan yang diambil alih. value of foreclosed assets.
s. Liabilitas segera s. Obligations due immediately
Liabilitas segera merupakan liabilitas Bank yang harus Obligations due immediately represent obligations to
segera dibayarkan kepada pihak lain berdasarkan third parties based on contract or order by those having
kontrak atau perintah dari pihak yang mempunyai authority that have to be settled immediately.
kewenangan untuk itu. Liabilitas segera diukur sebesar Obligations due immediately are measured at amortized
biaya perolehan diamortisasi dengan menggunakan cost using effective interest rate method.
metode suku bunga efektif.
t. Simpanan nasabah t. Deposits from customers
Giro merupakan simpanan nasabah yang dapat Demand deposits represent customer funds which can be
digunakan sebagai alat pembayaran dan penarikannya used as payment instruments, and can be withdrawn at
dapat dilakukan setiap saat melalui cek atau any time through cheque, or transferred through current
pemindahbukuan dengan bilyet giro dan sarana perintah account drafts and other transfer instruction media.
pembayaran lainnya. Giro dinyatakan sebesar nilai Demand deposits are stated at the amounts entrusted to
titipan pemegang giro di Bank. the Bank by the depositors.
Tabungan merupakan simpanan nasabah yang Savings deposits represent customer funds which can be
penarikannya hanya dapat dilakukan nasabah sesuai withdrawn by the depositors only under certain
dengan persyaratan tertentu yang disepakati. Tabungan conditions. Savings deposits are stated at the agreed
dinyatakan sebesar nilai kewajiban pada pemilik amounts due to the depositors.
tabungan.
Deposito berjangka merupakan simpanan nasabah yang Time deposits represent customer funds which can be
penarikannya hanya dapat dilakukan nasabah pada withdrawn by the depositors only on specific maturity
waktu tertentu sesuai dengan perjanjian antara dates based on the agreements between the depositors
pemegang deposito berjangka dengan Bank. Deposito and the Bank. Time deposits are stated at the
berjangka dinyatakan sebesar nilai nominal yang nominal amounts stated in the certificates issued by
tercantum dalam sertifikat yang diterbitkan oleh Bank, the Bank in accordance with the agreements between the
sesuai dengan perjanjian antara pemegang deposito depositors and the Bank.
berjangka dengan Bank.
Simpanan nasabah diklasifikasikan sebagai liabilitas Deposits from customers are classified as liabilities
yang diukur pada biaya perolehan diamortisasi, pada measured at amortized cost are initially recognized at
saat pengakuan awal diakui pada nilai wajar ditambah fair value plus directly attributable transaction costs, if
biaya transaksi yang dapat diatribusikan secara any, and subsequently measured at amortized cost using
langsung, jika ada, dan selanjutnya diukur pada biaya the effective interest rate method.
perolehan diamortisasi dengan menggunakan metode
suku bunga efektif.
u. Simpanan dari bank lain u. Deposits from others bank
Simpanan dari bank lain terdiri dari liabilitas terhadap Deposits from other banks represent liabilities to
bank dalam negeri, dalam bentuk interbank call money domestic banks, in the form of interbank call money with
yang jatuh tempo menurut perjanjian tidak melebihi dari original maturities less than 90 (ninety) days, demand
90 (sembilan puluh) hari, giro, deposito berjangka dan deposits, time deposits and on call deposits.
deposito on call.
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Page 497
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
u. Simpanan dari bank lain (lanjutan) u. Deposits from others bank (continued)
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as liabilities
liabilitas yang diukur pada biaya perolehan diamortisasi, measured at amortized cost, which are initially
yang diakui pada nilai wajar ditambah biaya transaksi recognized at fair value plus directly attributable
yang dapat diatribusikan secara langsung, jika ada, dan transaction costs, if any, and subsequently are
selanjutnya diukur pada biaya perolehan diamortisasi measured at amortized cost using the effective interest
dengan menggunakan metode suku bunga efektif. rate method.
v. Pinjaman subordinasi v. Subordinated loan
Pinjaman subordinasi diakui sebesar nilai wajarnya pada Subordinated loan is initially recognized at fair value
awalnya dan selanjutnya diukur sebesar biaya perolehan and subsequently measured at amortized cost using the
diamortisasi dengan menggunakan metode suku bunga effective interest rate method.
efektif.
Biaya perolehan diamortisasi dihitung dengan Amortized cost is calculated by taking into account any
memperhitungkan adanya diskonto atau premi terkait discount or premium on subordinated loan and
dengan pengakuan awal pinjaman subordinasi dan biaya transaction costs that are an integral part of the
transaksi yang merupakan bagian yang tidak terpisahkan effective interest rate.
dari suku bunga efektif.
w. Pendapatan dan beban bunga w. Interest income and expenses
Pendapatan dan beban bunga untuk semua instrumen Interest income and expense for all interest-bearing
keuangan yang dikenakan suku bunga diakui pada financial instruments are recognized in the statement of
laporan laba rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income using the
dengan menggunakan metode suku bunga efektif. Suku effective interest rate method. The effective interest rate
bunga efektif adalah suku bunga yang secara tepat is the rate that exactly discounts the estimated future
mendiskontokan estimasi pembayaran atau penerimaan cash payments or receipts over the expected life of the
kas di masa datang selama perkiraan umur dari aset financial instrument (or, where appropriate, a shorter
keuangan atau liabilitas keuangan (atau, jika lebih tepat, period) to obtain the carrying amount of the financial
digunakan periode yang lebih singkat) untuk memperoleh asset or financial liability.
nilai tercatat bersih dari aset keuangan atau liabilitas
keuangan.
Pada saat menghitung suku bunga efektif, Bank When calculating the effective interest rate, the Bank
mengestimasi arus kas di masa datang dengan estimates future cash flows considering all contractual
mempertimbangkan seluruh persyaratan kontraktual terms of the financial instrument but not future credit
dalam instrumen keuangan tersebut, tetapi tidak losses. This calculation includes all commissions, fees,
mempertimbangkan kerugian kredit di masa mendatang. and other forms received by the parties in the contract
Perhitungan ini mencakup seluruh komisi, provisi dan that are an integral part of the effective interest rate,
bentuk lain yang diterima oleh para pihak dalam kontrak transaction costs and all other premiums or discounts.
yang merupakan bagian tak terpisahkan dari suku bunga
efektif, biaya transaksi dan seluruh premi atau diskon
lainnya.
Pendapatan dan beban bunga yang disajikan di dalam Interest income and expenses presented in the statement
laporan laba rugi dan penghasilan komprehensif lain of profit or loss and other comprehensive income
meliputi: include:
• Bunga atas aset keuangan dan liabilitas keuangan • Interest on financial assets and liabilities at
yang dicatat pada biaya perolehan diamortisasi yang amortized cost calculated on an effective interest
dihitung dengan menggunakan metode suku bunga basis.
efektif.
• Bunga atas nilai wajar melalui penghasilan • Interest on fair value through other comprehensive
komprehensif lain yang dihitung dengan income calculated on an effective interest basis.
menggunakan metode suku bunga efektif.
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Page 498
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
x. Pendapatan dan beban provisi dan komisi x. Fees and commissions income and expense
Pendapatan provisi dan komisi yang berkaitan langsung Fees and commissions income which directly related to
dengan kegiatan pemberian kredit, atau pendapatan lending activities, or fees and commissions related to a
provisi dan komisi yang berhubungan dengan jangka specific period, are amortized over the term of the
waktu tertentu, diamortisasi sesuai dengan jangka waktu contract using the effective interest rate and classified as
kontrak menggunakan suku bunga efektif dan part of interest income on the statement of profit or loss
diklasifikasikan sebagai bagian dari pendapatan bunga and other comprehensive income.
pada laporan laba rugi dan penghasilan komprehensif
lain.
Pendapatan provisi dan komisi yang tidak berkaitan Fees and commissions income which are not related to
dengan kegiatan pemberian kredit atau suatu jangka lending activities or a specific period are recognized as
waktu dan/atau terkait dengan pemberian suatu jasa, revenues on the transaction date as other operating
diakui sebagai pendapatan pada saat terjadinya transaksi income.
dan dicatat pada akun pendapatan operasional lainnya.
Beban provisi dan komisi lainnya terutama terkait Other fees and commission expense relate mainly to
dengan provisi atas transaksi dan jasa, diakui sebagai transaction and service fees, which are expensed as the
beban pada saat jasa tersebut diterima. services are received.
y. Pendapatan dan beban operasional lainnya y. Other operating income and expenses
Seluruh pendapatan dan beban operasional lainnya All other operating income and expenses are charged to
dibebankan pada laporan laba rugi dan penghasilan the statement of profit or loss and other comprehensive
komprehensif lain pada saat terjadinya. income as incurred.
z. Perpajakan z. Taxation
Beban pajak penghasilan terdiri dari pajak penghasilan The income tax expense is comprised of current and
kini dan pajak penghasilan tangguhan. Pajak tersebut deferred income tax. Tax is recognized in the statement
diakui dalam laporan laba rugi, kecuali apabila pajak of profit or loss, except to the extent that it relates to
tersebut terkait dengan transaksi atau kejadian yang items recognized directly in equity or other
langsung diakui ke ekuitas atau penghasilan comprehensive income. In this case, the tax is also
komprehensif lain. Dalam hal ini, pajak tersebut diakui recognized directly in equity or other comprehensive
langsung pada ekuitas atau penghasilan komprehensif income.
lain.
Pajak kini Current tax
Pajak kini ditentukan berdasarkan laba kena pajak Current tax is determined based on the taxable income
dalam tahun yang bersangkutan yang dihitung for the current year and computed based on the tax rates
berdasarkan tarif pajak dan peraturan pajak yang telah and tax laws that are enacted or substantively enacted
berlaku atau secara substantif telah berlaku pada as at the reporting dates and adjustment related to
tanggal pelaporan dan penyesuaian terkait dengan payable or tax refund of previous years.
utang atau restitusi pajak tahun-tahun sebelumnya.
Aset dan liabilitas pajak kini untuk tahun berjalan Current income tax assets and liabilities for the current
diukur sebesar jumlah yang diharapkan dapat year are measured at the amount expected to be
direstitusi dari atau yang dibayarkan kepada otoritas recovered from or paid to the tax authority.
pajak.
Manajemen secara periodik melakukan evaluasi atas Management periodically evaluates positions taken in
posisi yang diambil dalam pelaporan pajak sehubungan the tax returns with respect to situations in which
dengan situasi dimana peraturan pajak terkait menjadi applicable tax regulations are subject to interpretation
subjek interpretasi dan menetapkan provisi bila and establishes provisions when appropriate.
diperlukan.
Perubahan terhadap liabilitas perpajakan diakui pada Amendments to tax obligations are recorded when an
saat diterimanya surat ketetapan pajak atau, jika Bank assessment is received or, if appealed by the Bank, when
mengajukan keberatan, pada saat keputusan atas the result of the appeal is determined.
keberatan tersebut ditetapkan.
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Page 499
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
z. Perpajakan (lanjutan) z. Taxation (continued)
Pajak tangguhan Deferred tax
Pajak tangguhan diakui dengan menggunakan metode Deferred tax is recognized using the liability method on
liabilitas atas perbedaan temporer pada tanggal temporary differences at the reporting date between the
pelaporan antara dasar pengenaan pajak dari aset dan tax bases of assets and liabilities and their carrying
liabilitas dan jumlah tercatatnya untuk tujuan amounts for financial reporting purposes at the
pelaporan keuangan pada tanggal pelaporan. Namun, reporting date. However, deferred tax liabilities are not
liabilitas pajak tangguhan tidak diakui jika timbul dari recognized if they arise from the initial recognition of
pengakuan awal goodwill; atau pada saat pengakuan goodwill; deferred income tax is not accounted for if it
awal suatu aset atau liabilitas yang timbul dari transaksi arises from the initial recognition of an asset or
selain kombinasi bisnis yang pada saat transaksi liability in a transaction other than a business
tersebut tidak mempengaruhi laba rugi akuntansi combination that at the time of the transaction affects
maupun laba rugi kena pajak. Pajak penghasilan neither accounting nor taxable profit or loss. Deferred
tangguhan ditentukan menggunakan tarif (atau income tax is determined using tax rates (or laws) that
peraturan) pajak yang berlaku atau yang secara have been enacted or substantially enacted as at the
substansial telah berlaku pada tanggal pelaporan dan reporting date and are expected to apply when the
diharapkan untuk diterapkan jika aset pajak tangguhan related deferred income tax asset is realized or the
direalisasikan atau liabilitas pajak tangguhan deferred income tax liability is settled.
diselesaikan.
Aset pajak tangguhan diakui sepanjang kemungkinan Deferred income tax assets are recognized only to the
besar laba kena pajak mendatang akan tersedia untuk extent that it is probable that future taxable profits will
dikompensasi dengan perbedaan temporer yang masih be available against which the temporary differences
dapat digunakan. can be utilized.
Aset dan liabilitas pajak tangguhan diukur dengan Deferred tax assets and liabilities are measured at the
menggunakan tarif pajak yang diharapkan akan berlaku tax rates that are expected to apply to the year when the
pada periode saat aset dipulihkan atau liabilitas assets are realized or the liabilities are settled, based
diselesaikan berdasarkan tarif pajak dan peraturan on tax rates and tax laws that have been enacted or
pajak yang berlaku atau yang telah secara substantif substantively enacted as at the reporting date.
telah berlaku pada tanggal pelaporan.
Nilai tercatat aset pajak tangguhan ditelaah pada setiap The carrying amount of a deferred tax asset is reviewed
tanggal pelaporan dan nilai tercatat aset pajak at each reporting date and reduced to the extent that it
tangguhan tersebut diturunkan apabila laba fiskal is no longer probable that sufficient taxable profit will
mungkin tidak memadai untuk mengkompensasi be available to allow all or part of the benefit of that
sebagian atau semua manfaat aset pajak tangguhan. deferred tax assets to be utilized. Unrecognized
Pada setiap tanggal pelaporan, Bank meninjau kembali deferred tax assets are reassessed at each reporting
aset pajak tangguhan yang tidak diakui dan mengakui date and are recognized to the extent that it has become
aset pajak tangguhan yang sebelumnya tidak diakui probable that future taxable profit will allow the
apabila besar kemungkinan bahwa laba fiskal pada deferred tax assets to be recovered.
masa yang akan datang akan tersedia untuk
pemulihannya.
Aset pajak tangguhan dan liabilitas pajak tangguhan Deferred tax assets and deferred tax liabilities are
disalinghapuskan jika terdapat hak secara hukum untuk offset when a legally enforceable right exists to offset
melakukan saling hapus antara aset pajak kini terhadap current tax assets against current tax liabilities, or the
liabilitas pajak kini, atau aset dan liabilitas pajak deferred tax assets and liabilities relate to the same
tangguhan pada entitas yang sama, atau Bank taxable entity, or the Bank intends to settle its current
bermaksud untuk memulihkan aset dan liabilitas pajak assets and liabilities on a net basis.
kini dengan dasar bersih.
aa. Laba per saham aa. Earnings per share
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share is computed by dividing profit
tahun berjalan dengan jumlah rata-rata tertimbang for the year with the weighted-average number of
saham yang beredar pada tahun berjalan. Jumlah rata- shares outstanding during the year. The weighted-
rata tertimbang saham yang beredar pada periode average number of shares outstanding during
31 Desember 2023 dan 2022 adalah 20.223.412.907 December 31, 2023 and 2022 is 20,223,412,907 shares.
saham.
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Page 500
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
aa. Laba per saham (lanjutan) aa. Earnings per share (continued)
Bank tidak mempunyai efek berpotensi saham biasa The Bank has no outstanding dilutive potential
yang bersifat dilutif pada tanggal 31 Desember 2023 ordinary shares as of December 31, 2023 and 2022,
dan 2022, dan oleh karenanya, laba per saham dilusian and accordingly, no diluted earnings per share is
tidak dihitung dan disajikan pada laporan laba rugi dan calculated and presented in the statement of profit or
penghasilan komprehensif lain. loss and other comprehensive income.
ab. Imbalan kerja ab. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefit
Imbalan kerja jangka pendek diakui pada saat terhutang Short-term employee benefits are recognized when they
kepada karyawan berdasarkan metode akrual. accrue to the employees.
Imbalan pasca kerja Post-employment benefits
Bank memberikan imbalan pasca kerja kepada The Bank provides post-employment rewards to its
karyawannya sesuai dengan ketentuan dari Undang- employees in accordance with the provisions of the
Undang (UU) Ketenagakerjaan No. 13/2003 tanggal 25 Labor Law No.13/2003 dated March 25, 2003, which
Maret 2003, dimana telah diperbaharui menggunakan has been updated using The Job Creation Law No.
UU Cipta Kerja No 11/2020. UU Ketenagakerjaan 11/2020. The Labor Law determines a certain formula
menentukan rumus tertentu untuk menghitung jumlah for calculating the minimum amount of pension
minimal imbalan pensiun, sehingga pada dasarnya, benefits, so basically, a pension plan under the Labor
program pensiun berdasarkan UU Ketenagakerjaan Law is a defined rewards program.
adalah program imbalan pasti.
Program pensiun imbalan pasti adalah program pensiun A defined benefit plan is a pension plan program where
yang menetapkan jumlah imbalan pensiun yang akan the pension amount to be received by employees at the
diterima oleh karyawan pada saat pensiun, biasanya time of retirement will depend on some factors such as
berdasarkan beberapa faktor seperti usia, masa kerja age, years of service or compensation.
atau kompensasi.
Liabilitas imbalan pasca kerja merupakan nilai kini Post-employment benefits liability is the present value
kewajiban imbalan pasti pada tanggal laporan posisi of defined benefits obligation at the statement of
keuangan. Liabilitas imbalan pasca kerja dihitung financial position date. Post-employment benefits
setiap tahun oleh aktuaris independen menggunakan liability is calculated annually by independent
metode projected unit credit. Nilai kini kewajiban actuaries using the projected unit credit method. The
imbalan pasti ditentukan dengan mendiskontokan present value of the defined benefit obligation is
estimasi arus kas keluar masa depan dengan determined by discounting the estimated future cash
menggunakan tingkat suku bunga Obligasi outflows using interest rates of Government Bonds that
Pemerintah dalam mata uang yang sama dengan mata are denominated in the currency in which the benefit
uang imbalan yang akan dibayarkan dan waktu jatuh will be paid, and that have the terms to maturity
tempo yang kurang lebih sama dengan waktu jatuh approximating the terms of the related pension liability.
tempo pensiun yang bersangkutan.
Biaya jasa lalu diakui segera dalam laporan laba rugi. Past service costs is recognized immediately in profit
or loss.
Biaya jasa lalu yang timbul dari amandemen atau Past service costs arising from amendment
kurtailmen program diakui sebagai beban dalam laba or curtailment programs are recognized as expenses in
rugi pada saat terjadinya. profit or loss when incurred.
Keuntungan atau kerugian aktuarial yang terjadi dari Actuarial gains or losses arising from experience
penyesuaian dan perubahan asumsi aktuaria adjustments and changes in actuarial assumptions are
dibebankan atau dikreditkan ke ekuitas di penghasilan charged or credited to equity in other comprehensive
komprehensif lain pada periode terjadinya sebagai income in the period in which they arise as
pengukuran kembali program imbalan pasti. remeasurement of defined benefits plans. Accumulated
Akumulasi saldo pengukuran kembali dilaporkan di remeasurement are recognized in retained earnings.
saldo laba.
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Page 501
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ab. Imbalan kerja (lanjutan) ab. Employee benefits (continued)
Imbalan pasca kerja (lanjutan) Post-employment benefits (continued)
Pengukuran kembali atas program imbalan pasti yang Remeasurement on defined benefits plans which
diakui sebagai penghasilan komprehensif lain tidak recognized as other comprehensive income will not
direklasifikasi ke laba rugi pada periode berikutnya. reclassify to profit or loss in the next period.
Keuntungan atau kerugian atas kurtailmen atau Gains or losses on the curtailment or settlement of a
penyelesaian suatu program imbalan pasti diakui ketika defined benefit plan are recognized when the
kurtailmen atau penyelesaian terjadi. curtailment or settlement occurs.
Kurtailmen terjadi apabila salah satu dari kondisi A curtailment occurs when an entity either:
berikut terpenuhi:
i. Menunjukkan komitmennya untuk mengurangi i. Demonstrably committed to make a significant
secara signifikan jumlah pekerja yang ditanggung reduction in the number of employees covered by
oleh program; atau a plan; or
ii. Mengubah ketentuan dalam program imbalan ii. Amends the terms of a defined benefit plan so that
pasti yang menyebabkan bagian yang material a significant element of future service by current
dari jasa masa depan pekerja tidak lagi employees will no longer qualify for benefits, or
memberikan imbalan atau memberikan imbalan will qualify only for reduced benefits.
yang lebih rendah.
Penyelesaian program terjadi ketika entitas melakukan A settlement occurs when an entity enters into a
transaksi yang menghapuskan semua liabilitas hukum transaction that eliminates all further legal or
atau konstruktif atas sebagian atau seluruh imbalan constructive obligation for part or all of the benefits
dalam program imbalan pasti. provided under a defined benefit plan.
ac. Segmen operasi ac. Operating segment
Segmen operasi adalah suatu komponen dari entitas: An operating segment is a component of
an entity which:
a) yang terlibat dalam aktivitas bisnis yang mana a) engages in business activities from which it may
memperoleh pendapatan dan menimbulkan beban earn income and expenses (including income and
(termasuk pendapatan dan beban terkait dengan expenses relating to the transactions with other
transaksi dengan komponen lain dari entitas yang components with the same entity);
sama);
b) hasil operasinya dikaji ulang secara reguler oleh b) operating results are reviewed regularly by the
pengambil keputusan operasional untuk membuat chief operating decision maker to make decisions
keputusan tentang sumber daya yang dialokasikan regarding the resources allocated to the segment
pada segmen tersebut dan menilai kinerjanya; dan and assess its performance; and
c) tersedia informasi keuangan yang dapat c) separate financial information is available.
dipisahkan.
Bank menyajikan segmen operasi berdasarkan laporan The Bank presents operating segments based on
internal yang disajikan kepada pengambil keputusan internal reports that are presented to the operating
operasional yaitu Direksi. decision maker which is the Board of Directors.
Segmen geografis adalah komponen Bank yang dapat A geographical segment is a distinguishable
dibedakan dalam menghasilkan jasa pada lingkungan component of the Bank that is engaged in providing
(wilayah) ekonomi tertentu dan komponen itu memiliki services within a particular economic environment and
risiko dan imbalan yang berbeda dengan risiko dan that is subject to risks and returns that are different
imbalan pada komponen yang beroperasi pada from those operating in other economic environments.
lingkungan (wilayah) ekonomi lain.
Bank melaporkan segmen geografis berdasarkan The Bank reports geographical segments based on the
daerah Jakarta, Jawa, Sumatera, Sulawesi, Kalimantan area of Jakarta, Java, Sumatera, Sulawesi, Kalimantan
dan lainnya. and others.
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Page 502
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ad. Transaksi dan saldo dengan pihak-pihak berelasi ad. Transactions and balances with related parties
Bank menerapkan PSAK No. 7 (Revisi 2015), The Bank applied SFAS No. 7 (Revised 2015), “Related
“Pengungkapan Pihak-pihak Berelasi”, yang Party Disclosures”, which requires disclosure of
mensyaratkan pengungkapan hubungan, transaksi dan related party relationships, transactions and
saldo pihak-pihak berelasi, termasuk komitmen, dalam outstanding balances, including commitments, in the
laporan keuangan. financial statements.
Pihak-pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related to
terkait dengan entitas pelapor, yang terdiri dari: the reporting entity, which consists of:
a) Orang atau anggota keluarga terdekat mempunyai a) A person or a close member of that person’s family
relasi dengan entitas pelapor jika orang tersebut: is related to a reporting entity if that person:
i. memiliki pengendalian atau pengendalian i. has control or joint control over the reporting
bersama atas entitas pelapor; entity;
ii. memiliki pengaruh signifikan atas entitas ii. has significant influence over the reporting
pelapor; atau entity; or
iii. personil manajemen kunci entitas pelapor atau iii. is a member of the key management personnel
entitas induk dari entitas pelapor. of the reporting entity or of a parent of the
reporting entity.
b) Satu entitas berelasi dengan entitas pelapor jika b) An entity is related to a reporting entity if any of the
memenuhi salah satu hal berikut: following conditions applies:
i. Entitas dan entitas pelapor adalah anggota dari i. The entity and the reporting entity are members
kelompok usaha yang sama (artinya entitas of the same Bank (which means that each
induk, entitas anak dan entitas anak berikutnya parent, subsidiary and fellow subsidiary is
terkait dengan entitas lain); related to the others);
ii. Satu entitas adalah entitas asosiasi atau ventura ii. One entity is an associate or joint venture of the
bersama dari entitas lain (atau entitas asosiasi other entity (or an associate or joint venture of
atau ventura bersama yang merupakan anggota a member of a Bank of which the other entity is
suatu kelompok usaha, dimana entitas lain a member);
tersebut adalah anggotanya);
iii. Kedua entitas tersebut adalah ventura bersama iii. Both entities are joint ventures of the same
dari pihak ketiga yang sama; third party;
iv. Satu entitas adalah ventura bersama dari entitas iv. One entity is a joint venture of a third entity and
ketiga dan entitas yang lain adalah entitas the other entity is an associate of the third
asosiasi dari entitas ketiga; entity;
v. Entitas tersebut adalah suatu program imbalan v. The entity is a post-employment benefit plan for
pasca kerja untuk imbalan kerja dari salah satu the benefit of employees of either the reporting
entitas pelapor atau entitas yang terkait dengan entity or an entity related to the reporting
entitas pelapor. Jika entitas pelapor adalah entity. If the reporting entity is itself such a
entitas yang menyelenggarakan program plan, the sponsoring employers are also related
tersebut, maka entitas sponsor juga berelasi to the reporting entity;
dengan entitas pelapor;
vi. Entitas yang dikendalikan atau dikendalikan vi. The entity is controlled or jointly controlled by
bersama oleh orang yang diidentifikasi dalam a person identified in (a);
huruf (a);
vii. Orang yang diidentifikasi dalam butir vii. A person identified in (a) (i) has significant
(a) (i) memiliki pengaruh signifikan atas entitas influence over the entity or is a member of the
atau personil manajemen kunci entitas (atau key management personnel of the entity (or of
entitas induk dari entitas). a parent of the entity).
Seluruh transaksi dan saldo yang signifikan dengan All significant transactions and balances with related
pihak berelasi, baik yang dilakukan dengan syarat parties, whether or not conducted under terms and
normal sebagaimana dilakukan dengan pihak yang conditions similar to those granted to third parties, are
tidak berelasi, maupun tidak, telah diungkapkan pada disclosed in the notes to the financial statements.
catatan atas laporan keuangan.
- 51 -
Page 503
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ae. Sewa ae. Leases
Penentuan apakah suatu perjanjian merupakan The determination of whether an arrangement is, or
perjanjian sewa atau perjanjian yang mengandung contains a lease is based on the substance of the
sewa didasarkan atas substansi perjanjian pada tanggal arrangement at inception date and whether the
awal sewa. Perjanjian tersebut ditelaah apakah fulfillment of the arrangement is dependent on the use of
pemenuhan perjanjian tergantung pada penggunaan a specific asset and the arrangement conveys a right to
suatu aset atau aset-aset tertentu atau perjanjian use the asset. Leases that transfer substantially to the
tersebut memberikan suatu hak untuk menggunakan lessee all the risks and rewards incidental to ownership
aset tersebut, bahkan jika hak tersebut tidak dijabarkan of the leased item are classified as finance leases.
secara eksplisit di perjanjian. Suatu sewa Moreover, leases that do not transfer substantially all
dikelompokkan sebagai sewa pembiayaan jika sewa the risks and rewards incidental to ownership of the
tersebut mengalihkan secara substansial seluruh risiko leased item are classified as operating leases.
dan manfaat yang terkait dengan kepemilikan aset.
Suatu sewa dikelompokkan sebagai sewa operasi jika
sewa tersebut tidak mengalihkan secara substansial
seluruh risiko dan manfaat yang terkait dengan
kepemilikan aset.
Sewa operasi - Bank sebagai lessee Operating lease - Bank as a lessee
Pembayaran sewa dalam sewa operasi diakui sebagai Payments made under operating leases are recognized
beban umum dan administrasi dalam laporan laba rugi as general and administrative expenses in the statement
dan penghasilan komprehensif lain selama masa sewa. profit or loss and other comprehensive income over the
period of lease.
Aset hak guna dan liabilitas sewa Right-of-use assets and lease liabilities
Pada tanggal permulaan kontrak, Bank menilai apakah At the inception of a contract, the Bank assesses whether
kontrak merupakan atau mengandung sewa. Suatu the contract is or contains a lease. A contract is or
kontrak merupakan atau mengandung sewa jika contains a lease if the contract conveys the right to
kontrak tersebut memberikan hak untuk control the use of an identified assets for a period of time
mengendalikan penggunaan aset identifikasian selama in exchange for consideration. The Bank can choose not
suatu jangka waktu untuk dipertukarkan dengan to recognise the right-of-use asset and lease liabilities
imbalan. Bank dapat memilih untuk tidak mengakui for:
aset hak-guna dan liabilitas sewa untuk:
• Sewa dengan jangka waktu kurang atau sama • Leases with a term of less or equal to 12 months and
dengan 12 bulan dan tidak terdapat opsi beli; there is no call option;
• Sewa atas aset dengan nilai rendah. • Leases of low value assets.
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to control
mengendalikan penggunaan aset identifikasian, Bank the use of an identified asset, the Bank shall assess
harus menilai apakah: whether:
• Bank memiliki hak untuk mendapatkan secara • The Bank has the right to obtain substantially all
substansial seluruh manfaat ekonomi dari the economic benefit from use of the asset
penggunaan aset identifikasian; dan throughout the period of use; and
• Bank memiliki hak untuk mengarahkan penggunaan • The Bank has the right to direct the use of the asset.
aset identifikasian. Bank memiliki hak ini ketika The Bank has described when it has a decision-
Bank memiliki hak untuk pengambilan keputusan making right that are the most relevant to changing
yang relevan tentang bagaimana dan untuk tujuan apa how and for what purpose the asset is used are
aset digunakan telah ditentukan sebelumnya dan: predetermined:
1. Bank memiliki hak untuk mengoperasikan aset; 1. The Bank has the right to operate the asset;
dan and
2. Bank telah mendesain aset dengan cara 2. The Bank has designed the asset in a way that
menetapkan sebelumnya bagaimana dan untuk predetermine how and for what purposes it
tujuan apa aset akan digunakan selama periode will be used
penggunaan.
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Page 504
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ae. Sewa (lanjutan) ae. Leases (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities (continued)
Pada tanggal permulaan sewa, Bank mengakui aset hak- The Bank recognises a right-of-use asset and a leases
guna dan liabilitas sewa. Aset hak-guna diukur pada liability at the leases commencement date. The right-of-
biaya perolehan, dimana meliputi jumlah pengukuran use asset is initially measured at cost, which comprises
awal liabilitas sewa yang disesuaikan dengan the initial amount of the leases liability adjusted for any
pembayaran sewa yang dilakukan pada atau sebelum leases payment made at or before the commencement
tanggal permulaan, ditambah dengan biaya langsung date, plus any initial direct cost incurred. The right-of-
awal yang dikeluarkan. Aset hak-guna diamortisasi use asset is amortized over the straight-line method
dengan menggunakan metode garis lurus sepanjang throughout the lease term.
jangka waktu sewa.
Liabilitas sewa diukur pada nilai kini pembayaran sewa The lease liability is initially measured at the present
yang belum dibayar pada tanggal permulaan, value of the lease payments that are not paid at the
didiskontokan dengan menggunakan suku bunga commencement date, discounted using the interest rate
implisit dalam sewa atau jika suku bunga tersebut tidak implicit in the lease or, if that right cannot be readily
dapat ditentukan, maka menggunakan suku bunga determined, using incremental borrowing rate.
pinjaman inkremental. Pada umumnya, Bank Generally, the Bank uses its incremental borrowing rate
menggunakan suku bunga pinjaman inkremental sebagai as a discount rate.
tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian pokok Each leases payment is allocated between the liability
dan biaya keuangan. Biaya keuangan dibebankan pada and finance cost. The finance cost is charged to profit or
laba rugi selama periode sewa sehingga menghasilkan loss over the leases period so as to produce a constant
tingkat suku bunga periodik yang konstan atas saldo periodic rate of interest on the remaining balance of the
liabilitas untuk setiap periode. liability for each period.
Jika sewa mengalihkan kepemilikan aset pendasar If the leases transfers ownership of the underlying asset
kepada Bank pada akhir masa sewa atau jika biaya to the Bank by the end of the leases term or if the cost of
perolehan aset hak-guna merefleksikan Bank akan the right-of-use asset reflects that the Bank will exercise
mengeksekusi opsi beli, maka Bank menyusutkan aset a purchase option, the Bank depreciates the right-of-use
hak-guna dari tanggal permulaan hingga akhir umur asset from the commencement date to the end of the
manfaat aset pendasar. Jika tidak, maka Bank useful life of the underlying asset. Otherwise, the Bank
menyusutkan aset hak-guna dari tanggal permulaan depreciates the right-of-use asset from the
hingga tanggal yang lebih awal antara akhir umur commencement date to the earlier of the end of the useful
manfaat aset hak-guna atau akhir masa sewa. life of the right-of-use asset or the end of the leases term.
af. Biaya emisi penerbitan saham af. Shares issuance costs
Biaya-biaya emisi efek yang terjadi sehubungan Costs related to the public offering of shares (including
dengan penawaran saham kepada masyarakat pre-emptive rights issue) are deducted from the proceeds
(termasuk penerbitan hak memesan efek terlebih and presented as a deduction from the “Additional Paid-
dahulu) dikurangkan langsung dari hasil emisi dan in Capital - Net” account, as part of Equity section in
disajikan sebagai pengurang pada akun “Tambahan the statement of financial position.
Modal Disetor - Bersih”, sebagai bagian dari Ekuitas
pada laporan posisi keuangan.
ag. Provisi ag. Provision
Bank menerapkan PSAK 57 (Revisi 2020), “Provisi, The Bank applied SFAS 57 (Revised 2020), “Provisions,
Liabilitas Kontinjensi, dan Aset Kontinjensi”. Contingent Liabilities, and Contingent Assets”. SFAS 57
PSAK 57 menetapkan kriteria pengakuan dan dasar provides that appropriate recognition criteria and
pengukuran untuk provisi, liabilitas kontinjensi dan measurement bases are applied to provisions, contingent
aset kontinjensi, dan untuk memastikan bahwa liabilities and contingent assets, and to ensure that
informasi yang memadai diungkapkan dalam catatan sufficient information is disclosed in the notes to the
atas laporan keuangan untuk memungkinkan pengguna financial statements to enable users to understand the
memahami sifat, waktu dan jumlah yang terkait dengan nature, timing and amount related to the information.
informasi tersebut.
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Page 505
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ag. Provisi (lanjutan) ag. Provision (continued)
Provisi diakui jika Bank memiliki liabilitas kini (baik Provisions are recognized when the Bank has present
bersifat hukum maupun bersifat konstruktif) jika, obligations (legal or constructive) where, as a result of
sebagai akibat peristiwa masa lalu, besar kemungkinan a past event, it is probable that an outflow of resources
penyelesaian liabilitas tersebut mengakibatkan arus embodying economic benefits will be required to settle
keluar sumber daya yang mengandung manfaat the obligation and a reliable estimate can be made of the
ekonomi dan jumlah liabilitas tersebut dapat diestimasi amount of the obligation.
secara andal.
Provisi diukur pada nilai kini dari perkiraan Provision is measured at the present value of the
pengeluaran yang diperlukan untuk menyelesaikan expenditures expected to be required to settle the
kewajiban menggunakan tingkat diskonto sebelum obligation using a pre-tax discount rate that reflects
pajak yang mencerminkan penilaian pasar atas nilai current market assessments of the time value of money
waktu uang dan risiko yang terkait dengan kewajiban and the risks specific to the obligation. The increase in
tersebut. Peningkatan provisi ini sehubungan dengan the provision due to the passage of time is recognized as
berlalunya waktu diakui sebagai beban bunga. interest expense.
Provisi ditelaah pada setiap akhir periode pelaporan Provisions are reviewed at the end of each reporting
dan disesuaikan untuk mencerminkan estimasi terbaik period and adjusted to reflect the current best estimate.
yang paling kini. Jika arus keluar sumber daya untuk If it is no longer probable that an outflow of resources
menyelesaikan liabilitas kemungkinan besar tidak embodying economic benefits will be required to settle
terjadi, maka provisi dibatalkan. the obligation, the provision is reversed.
ah. Kontinjensi ah. Contingencies
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the financial
keuangan, kecuali jika arus keluar sumber daya yang statements, unless the possibility of an outflow of
mengandung manfaat ekonomi kemungkinannya kecil resources embodying economic benefits is remote,
(remote) maka liabilitas kontijensi diungkapkan. Aset contingent liabilities are disclosed. Contingent assets
kontinjensi tidak diakui dalam laporan keuangan, tetapi are not recognized in the financial statements but
diungkapkan jika terdapat kemungkinan besar disclosed when an inflow of economic benefits is
(probable) arus masuk manfaat ekonomi. probable.
ai. Peristiwa setelah periode pelaporan ai. Events after the reporting period
Peristiwa-peristiwa yang terjadi setelah periode Post year end events that provide additional information
pelaporan yang menyediakan tambahan informasi about the financial position of the Bank as of the
mengenai posisi keuangan Bank pada tanggal laporan statement of financial position date (adjusting events), if
posisi keuangan (peristiwa penyesuaian), jika ada, telah any, are reflected in the financial statements. Post year
tercermin dalam laporan keuangan. Peristiwa-peristiwa end events that are not adjusting events are disclosed in
yang terjadi setelah tahun pelaporan yang tidak the notes to the financial statements when material.
memerlukan penyesuaian (peristiwa non penyesuaian),
apabila jumlahnya material, telah diungkapkan dalam
catatan atas laporan keuangan.
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN AND ASSUMPTIONS BY MANAGEMENT
Pengungkapan ini melengkapi pengungkapan pada These disclosures supplement the commentary on risk
manajemen risiko (Catatan 43). management (Note 43).
Penyusunan laporan keuangan Bank mengharuskan The preparation of the Bank’s financial statements requires
manajemen untuk membuat pertimbangan, estimasi dan management to make judgments, estimates and assumptions
asumsi yang mempengaruhi jumlah yang dilaporkan dari that affect the reported amounts of revenues, expenses, assets
pendapatan, beban, aset dan liabilitas, dan pengungkapan atas and liabilities, and the disclosure of contingent liabilities, at
liabilitas kontinjensi pada akhir periode pelaporan. the end of reporting period. Uncertainty about these
Ketidakpastian mengenai asumsi dan estimasi tersebut dapat assumptions and estimates could result in outcomes that
mengakibatkan penyesuaian material terhadap nilai tercatat require a material adjustment to the carrying amount of the
aset dan liabilitas dalam periode pelaporan berikutnya. asset and liability affected in future periods.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen dalam The following judgments are made by management in the
rangka penerapan kebijakan akuntansi Bank yang memiliki process of applying the Bank’s accounting policies that have
pengaruh paling signifikan atas jumlah yang diakui dalam the most significant effects on the amounts recognized in the
laporan keuangan: financial statements:
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Page 506
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN AND ASSUMPTIONS BY MANAGEMENT (continued)
(lanjutan)
Pertimbangan (lanjutan) Judgments (continued)
Usaha yang berkelanjutan Going concern
Manajemen Bank telah melakukan penilaian atas kemampuan The Bank’s management has made an assessment of the
Bank untuk melanjutkan kelangsungan usahanya dan Bank’s ability to continue as a going concern and is believed
berkeyakinan bahwa Bank memiliki sumber daya untuk that the Bank has the resources to continue its business for
melanjutkan usahanya di masa mendatang. Selain itu, the foreseeable future. Furthermore, the management is not
manajemen tidak mengetahui adanya ketidakpastian material aware of any material uncertainties that may cast significant
yang dapat menimbulkan keraguan yang signifikan terhadap doubt upon the Bank’s ability to continue as a going concern.
kemampuan Bank untuk melanjutkan kelangsungan Therefore, the financial statements continue to be prepared
usahanya. Oleh karena itu, laporan keuangan telah disusun on the going concern basis
atas dasar usaha yang berkelanjutan.
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional dari Bank adalah mata uang dari The functional currency of the Bank is the currency of the
lingkungan ekonomi primer dimana entitas beroperasi. Mata primary economic environment in which each entity operates.
uang tersebut adalah mata uang yang mempengaruhi It is the currency that mainly influences the revenue and cost
pendapatan dan beban dari jasa yang diberikan. Berdasarkan of rendering services. Based on the economic substance of the
substansi ekonomi dari kondisi mendasari yang relevan, mata relevant underlying circumstances, the functional and
uang fungsional dan penyajian Bank adalah Rupiah. presentation currency of the Bank is the Indonesian Rupiah.
Klasifikasi aset dan liabilitas keuangan Classification of the financial assets and liabilities
Bank menetapkan klasifikasi atas aset dan liabilitas tertentu The Bank determines the classification of certain assets and
sebagai aset keuangan dan liabilitas keuangan dengan liabilities as financial assets and financial liabilities by
mempertimbangkan bila definisi yang ditetapkan PSAK 71 considering if the definition set forth in SFAS 71, which was
yang efektif 1 Januari 2020 dipenuhi. Dengan demikian, aset effective January 1, 2020, is fulfilled. Accordingly, financial
keuangan dan liabilitas keuangan diakui sesuai dengan assets and financial liabilities are recognized in accordance
kebijakan akuntansi seperti yang diungkapkan pada Catatan with the accounting policies disclosed in Note 2d.
2d.
Nilai wajar atas instrumen keuangan dan non-keuangan Fair value of financial and non-financial instruments
Semua aset dan liabilitas dimana nilai wajar diukur atau All assets and liabilities in which fair value is measured or
diungkapkan dalam laporan keuangan dapat dikategorikan disclosed in the financial statements can be categorized in the
pada tingkat hirarki nilai wajar, berdasarkan tingkatan input fair value hierarchy levels, based on the lowest level of input
terendah yang signifikan atas pengukuran nilai wajar secara that is significant on fair value measurement as a whole as
keseluruhan sebagai berikut: follows:
• Tingkat 1: Harga kuotasi (tidak disesuaikan) dalam pasar • Level 1: Quoted prices (unadjusted) in active markets for
aktif untuk aset atau liabilitas yang identik; identical assets or liabilities;
• Tingkat 2: Teknik penilaian yang menggunakan input • Level 2: Valuation techniques using inputs other than
selain harga kuotasi yang termasuk di dalam tingkat 1 quoted prices included within level 1 that are observable
yang dapat diobservasi untuk aset atau liabilitas, baik for the asset or liability, either directly (i.e. as prices) or
langsung (misalnya, harga) maupun tidak langsung indirectly (i.e. derived from prices); and
(misalnya, turunan dari harga); dan
• Tingkat 3: Teknik penilaian yang menggunakan input • Level 3: Valuation techniques using inputs for the asset
untuk aset dan liabilitas yang tidak didasarkan pada data or liability that are not based on observable market data
pasar yang dapat diobservasi (input yang tidak dapat (unobservable inputs).
diobservasi).
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Page 507
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN (lanjutan) AND ASSUMPTIONS BY MANAGEMENT (continued)
Pertimbangan (lanjutan) Judgments (continued)
Penurunan nilai kredit yang diberikan Impairment losses on loans
Bank menelaah kredit yang diberikan yang signifikan secara The Bank reviews its individual significant loans at each
individual pada setiap tanggal laporan posisi keuangan untuk statement of financial position date to assess whether an
menilai apakah penurunan nilai harus dicatat dalam laporan impairment loss should be recorded in the statement of profit
laba rugi dan penghasilan komprehensif lain. Secara khusus, or loss and other comprehensive income. In particular,
pertimbangan manajemen diperlukan dalam estimasi jumlah judgment by the management is required to estimate the
dan waktu arus kas di masa mendatang ketika menentukan amount and timing of future cash flows when determining
kerugian penurunan nilai. Dalam estimasi arus kas tersebut, impairment losses. In estimating these cash flows, the Bank
Bank melakukan penilaian atas kondisi keuangan peminjam makes judgments about the borrower’s financial condition
dan nilai realisasi bersih agunan. Estimasi tersebut didasarkan and the net realizable value of collateral. These estimates are
pada asumsi dari sejumlah faktor dan hasil akhirnya mungkin based on assumptions from a number of factors and the actual
berbeda, yang mengakibatkan perubahan di masa mendatang results may differ, which may result the future changes in the
atas cadangan kerugian penurunan nilai. impairment losses allowance amount.
Estimasi dan asumsi Estimates and assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other key
ketidakpastian lain pada akhir periode pelaporan yang sources of estimation uncertainty at the reporting period date
memiliki risiko signifikan bagi penyesuaian yang material that have a significant risk of causing a material adjustment
terhadap nilai tercatat aset dan liabilitas untuk periode to the carrying amounts of assets and liabilities within the
pelaporan keuangan berikutnya, diungkapkan di bawah ini. next financial period are disclosed below. The Bank based its
Bank mendasarkan asumsi dan estimasi pada parameter yang assumptions and estimates on parameters available when the
tersedia pada saat laporan keuangan disusun. financial statements were prepared.
Asumsi dan situasi mengenai perkembangan masa depan Existing circumstances and assumptions about future
mungkin berubah akibat perubahan pasar atau situasi di luar developments may change due to market changes or
kendali Bank. Perubahan tersebut dicerminkan dalam asumsi circumstances arising beyond the control of the Bank. Such
terkait pada saat terjadinya. changes are reflected in the assumptions when they occur.
Semua estimasi dan asumsi yang diharuskan oleh PSAK All estimates and assumptions required in conformity with
adalah estimasi terbaik yang didasarkan standar yang berlaku. SFAS are best estimates undertaken in accordance with the
Estimasi dan pertimbangan dievaluasi secara terus menerus applicable standard. Estimates and judgments are evaluated
dan berdasarkan pengalaman masa lalu dan faktor-faktor lain on a continuous basis, and are based on past experience and
termasuk harapan atas kejadian yang akan datang. other factors, including expectations with regard to future
events.
Walaupun estimasi dan asumsi ini dibuat berdasarkan Although these estimates and assumption are based on
pengetahuan terbaik manajemen atas kejadian dan tindakan management’s best knowledge of current events and
saat ini, hasil yang timbul mungkin berbeda dengan estimasi activities, actual result may differ from those estimates and
dan asumsi semula. assumptions.
Cadangan kerugian penurunan nilai aset keuangan Allowances for impairment losses on financial assets
Aset keuangan yang dicatat berdasarkan biaya perolehan Financial assets accounted for at amortized cost are
diamortisasi dievaluasi penurunan nilainya sesuai dengan evaluated for impairment on a basis as described in Note 2l.
Catatan 2l.
Kondisi spesifik counterparty yang mengalami penurunan The specific counterparty component of the total allowances
nilai dalam pembentukan cadangan kerugian atas aset for impairment applies to financial assets evaluated
keuangan dievaluasi secara individu berdasarkan estimasi individually for impairment and is based upon management’s
terbaik manajemen atas nilai kini arus kas yang diharapkan best estimate of the present value of the cash flows that are
akan diterima. Dalam mengestimasi arus kas tersebut, expected to be received. In estimating these cash flows,
manajemen membuat pertimbangan tentang situasi keuangan management makes judgments about the counterparty’s
counterparty dan nilai realisasi bersih dari setiap agunan. financial situation and the net realizable value of any
Setiap aset yang mengalami penurunan nilai dinilai sesuai underlying collateral. Each impaired asset is assessed on its
dengan manfaat yang ada, dan strategi penyelesaian serta merits, and the workout strategy and estimated cash flows
estimasi arus kas yang diperkirakan dapat diterima disetujui considered recoverable are independently approved by the
secara independen oleh Satuan Kerja Manajemen Risiko. Risk management Working Unit.
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Page 508
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN (lanjutan) AND ASSUMPTIONS BY MANAGEMENT (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Perhitungan cadangan penurunan nilai kolektif meliputi Collectively assessed impairment allowances cover credit
kerugian kredit yang melekat dalam portofolio aset keuangan losses inherent in portfolios of financial assets with similar
dengan karakteristik ekonomi yang sama ketika terdapat bukti economic characteristics when there is objective evidence to
objektif penurunan nilai, tetapi penurunan nilai secara suggest that they contain impaired financial assets, but the
individu belum dapat diidentifikasi. Dalam menilai kebutuhan individual impaired items cannot yet be identified. In
untuk cadangan kolektif, manajemen mempertimbangkan assessing the need for collective allowances, management
faktor-faktor seperti kualitas kredit dan jenis produk. Guna considers factors such as credit quality and type of product.
membuat estimasi cadangan yang diperlukan, manajemen In order to estimate the required allowance, assumptions are
membuat asumsi untuk menentukan kerugian yang melekat, made to define the way inherent losses are modelled and to
dan untuk menentukan parameter input yang diperlukan, determine the required input parameters, based on historical
berdasarkan pengalaman masa lalu dan kondisi ekonomi saat experience and current economic conditions. The accuracy of
ini. Keakuratan penyisihan tergantung pada seberapa baik the allowances depends on how well these estimate future
estimasi arus kas masa depan untuk cadangan counterparty cash flows for specific counterparty allowances and the
tertentu dan asumsi model dan parameter yang digunakan model assumptions and parameters used in determining
dalam menentukan cadangan kolektif. collective allowances.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
Penurunan nilai timbul saat nilai tercatat aset atau UPK An impairment exists when the carrying value of an asset or
melebihi jumlah terpulihkannya, yaitu yang lebih tinggi CGU exceeds its recoverable amount, which is the higher of
antara nilai wajar dikurangi biaya untuk menjual dan nilai its fair value less costs to sell and its value in use. The fair
pakainya. Nilai wajar dikurangi biaya untuk menjual value less costs to sell calculation is based on available data
didasarkan pada data yang tersedia dari transaksi penjualan from binding sales transactions in an arm’s length
yang mengikat dalam transaksi normal atas aset serupa atau transaction of similar assets or observable market prices less
harga pasar yang dapat diamati dikurangi dengan biaya incremental costs for disposing the asset. In assessing the
tambahan yang dapat diatribusikan dengan pelepasan aset. value in use, the estimated net future cash flows are
Dalam menghitung nilai pakai, estimasi arus kas masa depan discounted to their present value using a pre-tax discount rate
bersih didiskontokan ke nilai kini dengan menggunakan that reflects current market assessments of the time value of
tingkat diskonto sebelum pajak yang menggambarkan money and the specific risks to the asset.
penilaian pasar kini dari nilai waktu uang dan risiko spesifik
atas aset.
Dalam menentukan nilai wajar dikurangi biaya untuk In determining fair value less costs to sell, recent market
menjual, digunakan harga penawaran pasar terakhir, jika transactions are taken into account, if available. If no such
tersedia. Jika tidak terdapat transaksi tersebut, model transactions can be identified, an appropriate valuation
penilaian yang sesuai digunakan untuk menentukan nilai model is used to determine the fair value of the assets. These
wajar aset. Perhitungan-perhitungan ini dipadukan dengan calculations are corroborated by valuation multiples or other
penilaian berganda atau indikator nilai wajar yang tersedia. available fair value indicators. The value in use calculation
Perhitungan nilai pakai didasarkan pada model arus kas yang is based on a discounted cash flow model.
didiskontokan.
Manajemen berkeyakinan bahwa tidak terdapat indikasi atas Management believes that there is no indication of potential
kemungkinan penurunan potensial atas nilai aset non- impairment in values of non-financial assets as of
keuangan pada tanggal 31 Desember 2023 dan 2022. December 31, 2023 and 2022.
Imbalan pasca kerja Post-employment benefits
Penentuan liabilitas dan beban imbalan pasca kerja Bank The determination of the Bank’s post-employment benefits
bergantung pada pemilihan asumsi yang digunakan oleh liability and expense is depend on its selection of certain
aktuaris independen dalam menghitung jumlah-jumlah assumptions used by the independent actuary in calculating
tersebut. Asumsi tersebut termasuk antara lain, tingkat such amounts. Those assumptions include discount rates,
diskonto, tingkat kenaikan gaji tahunan, tingkat pengunduran annual salary increase rate, annual resignation rate,
diri karyawan tahunan, tingkat kecacatan, umur pensiun dan disability rate, retirement age and mortality rate. All
tingkat kematian. Seluruh asumsi ditelaah setiap akhir periode assumptions are reviewed at the end of reporting period. As
pelaporan. Seperti dijelaskan pada Catatan 2ab, hasil aktual disclosed in Note 2ab, actual results that differ from the
yang berbeda dari asumsi Bank diakui sebagai penghasilan Bank’s assumptions are recognized as other comprehensive
komprehensif lain. Dikarenakan kompleksitas dari penilaian, income. Due to the complexity of the valuation, the underlying
asumsi dan periode jangka panjang, kewajiban imbalan pasti assumptions and their long-term nature, a defined benefit
sangat sensitif terhadap perubahan asumsi. obligation is highly sensitive to changes in assumptions.
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Page 509
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN (lanjutan) AND ASSUMPTIONS BY MANAGEMENT (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Imbalan pasca kerja (lanjutan) Post-employment benefits (continued)
Bank berkeyakinan bahwa asumsi tersebut adalah memadai The Bank believes that its assumptions are reasonable and
dan tepat, perbedaan signifikan pada pengalaman aktual Bank appropriate, significant differences in the Bank’s actual
atau perubahan signifikan dalam asumsi yang ditetapkan experiences or significant changes in its assumptions may
Bank dapat mempengaruhi secara material liabilitas imbalan materially affect its post-employment benefits liability and
pasca kerja dan beban imbalan pasca kerja. expense.
Estimasi umur manfaat ekonomis aset tetap dan aset Estimated useful life of fixed assets and intangible asset
takberwujud
Bank mengestimasi umur manfaat ekonomis dari aset tetap The Bank estimates the useful lives of its fixed assets and
dan aset takberwujud berdasarkan utilisasi dari aset yang intangible asset based on expected assets utilization as
diharapkan dapat didukung dengan rencana dan strategi usaha anchored on business plans and strategies that also consider
yang juga mempertimbangkan perkembangan teknologi di expected future technological developments and market
masa depan dan perilaku pasar. Estimasi dari umur manfaat behavior. The estimation of the useful lives is based on the
ekonomis aset tetap adalah berdasarkan penelaahan Bank Bank’s collective assessment of industry practice, internal
secara kolektif terhadap praktek industri, evaluasi teknis technical evaluation and experience with similar assets.
internal dan pengalaman untuk aset yang setara.
Estimasi umur manfaat ekonomis ditelaah paling sedikit The estimated useful lives are reviewed at least each of end
setiap akhir periode pelaporan dan diperbarui jika ekspektasi financial reporting and are updated if expectations differ
berbeda dari estimasi sebelumnya dikarenakan pemakaian from previous estimates due to physical wear and tear,
dan kerusakan fisik, keusangan secara teknis atau komersial technical or commercial obsolescence and legal or other
dan hukum atau pembatasan lain atas penggunaan dari aset. limitations on the use of the assets. It is possible, however,
Tetapi, adalah mungkin, hasil di masa depan dari operasi that future results of operations can be materially affected by
dapat dipengaruhi secara material oleh perubahan-perubahan changes in the estimates brought about by changes in the
dalam estimasi yang diakibatkan oleh perubahan faktor-faktor factors mentioned above. The amounts and timing of recorded
yang disebutkan di atas. Jumlah dan waktu dari beban yang expenses for any year are affected by changes in these factors
dicatat untuk setiap periode akan terpengaruh oleh perubahan and circumstances. A reduction in the estimated useful lives
atas faktor-faktor dan situasi tersebut. Pengurangan dalam of the Bank’s fixed assets and intangible asset will increase
estimasi umur manfaat ekonomis dari aset tetap dan aset the recorded other operating expenses and decrease
takberwujud Bank akan meningkatkan beban operasional respective assets.
lainnya dan menurunkan aset yang dicatat.
Pajak penghasilan Income tax
Estimasi signifikan dilakukan dalam menentukan provisi atas Significant estimate is involved in determining the provision
pajak penghasilan badan. Terdapat transaksi dan perhitungan for corporate income tax. There are certain transactions and
tertentu yang penentuan pajak akhirnya adalah tidak pasti computation for which the ultimate tax determination is
sepanjang kegiatan usaha normal. Bank mengakui liabilitas uncertain during the ordinary course of business. The Bank
atas pajak penghasilan badan berdasarkan estimasi apakah recognizes liabilities for expected corporate income tax
akan terdapat tambahan pajak penghasilan badan. Apabila issues based on estimates of whether additional corporate
keputusan final atas pajak tersebut berbeda dari jumlah yang income tax will be due. Where the final tax outcome of those
pada awalnya dicatat, perbedaan tersebut dicatat pada laporan matters is different from the amounts that were initially
laba rugi dan penghasilan komprehensif lain pada periode recorded, such differences will be recorded at the statement
dimana hasil tersebut dikeluarkan. of profit or loss and other comprehensive income in the period
in which such determination is made.
Aset pajak tangguhan diakui atas seluruh perbedaan temporer Deferred tax assets are recognized for all deductible
yang dapat dikurangkan, sepanjang besar kemungkinannya temporary differences, to the extent that it is probable that
bahwa penghasilan kena pajak akan tersedia sehingga taxable profit will be available against which the deductible
perbedaan temporer tersebut dapat digunakan. Estimasi temporary differences. Significant estimates by management
signifikan oleh manajemen disyaratkan dalam menentukan are required to determine the amount of deferred tax assets
jumlah aset pajak tangguhan yang dapat diakui, berdasarkan that can be recognized, based upon the likely timing and the
saat penggunaan dan tingkat penghasilan kena pajak serta level of the future taxable profits together with future tax
strategi perencanaan pajak masa depan. Sebagai akibatnya, planning strategies. As a result, related to the nature of the
terkait dengan sifat bawaannya, terdapat kemungkinan bahwa default, there is a possibility that the calculation of deferred
perhitungan pajak tangguhan berhubungan dengan pola yang taxes related to a complex pattern where assessment requires
kompleks dimana penilaian memerlukan pertimbangan dan judgment and is not expected to produce an accurate
tidak diharapkan menghasilkan perhitungan yang akurat. calculation.
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Page 510
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
4. KAS 4. CASH
Rincian kas adalah sebagai berikut: The details of cash are as follows:
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ (angka penuh)/
Notional amount Ekuivalen Notional amount Ekuivalen
of foreign rupiah/ of foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah 329.779 259.062 Rupiah
Mata Uang Asing Foreign Currencies
Dolar Amerika Serikat 1.653.971 25.466 1.223.946 19.054 United States Dollar
Dolar Singapura 763.193 8.911 628.186 7.282 Singapore Dollar
Dolar Australia 182.495 1.920 162.015 1.711 Australian Dollar
Euro Eropa 88.685 1.511 65.050 1.079 European Euro
Poundsterling Inggris 32.425 636 60.255 1.132 Great Britain Poundsterling
Yuan China 160.846 350 88.300 197 China Yuan
Yen Jepang 3.111.000 339 6.879.000 810 Japanese Yen
Dolar Hong Kong 112.870 222 214.050 427 Hongkong Dollar
Sub jumlah 39.355 31.692 Sub total
Jumlah 369.134 290.754 Total
Pada tanggal 31 Desember 2023 dan 2022, saldo mata uang As of December 31, 2023 and 2022, the balance in Rupiah
Rupiah termasuk uang pada mesin Anjungan Tunai Mandiri includes cash in Automatic Teller Machine (ATM) amounting
(ATM) masing-masing sebesar Rp25.392 dan Rp23.195 to Rp25,392 and Rp23,195 respectively.
Pada tanggal 31 Desember 2023 dan 2022, kas (cash in safe) As of December 31, 2023 and 2022, cash (cash in safe)
diasuransikan kepada PT Arthagraha General Insurance insured with PT Arthagraha General Insurance (third party)
(pihak ketiga) terhadap risiko pencurian dan lainnya dengan against theft and other risks with coverage amounting to
nilai pertanggungan masing-masing sebesar Rp137.300 dan Rp137,300 and Rp171,300 respectively. Management
Rp171.300. Manajemen berkeyakinan bahwa nilai believes that the insurance coverage is adequate to cover
pertanggungan tersebut cukup untuk menutupi kemungkinan possible losses from such risks.
kerugian atas risiko tersebut.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
Rincian giro pada Bank Indonesia adalah sebagai berikut: The details of current accounts with Bank Indonesia are as
follows:
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ (angka penuh)/
Notional amount Ekuivalen Notional amount Ekuivalen
of foreign rupiah/ of foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah 2.585.155 2.871.771 Rupiah
Dolar Amerika Serikat 4.749.017 73.121 4.250.000 66.162 United States Dollar
Jumlah 2.658.276 2.937.933 Total
Saldo giro pada Bank Indonesia (BI) disediakan untuk Current accounts with Bank Indonesia (BI) are maintained to
memenuhi persyaratan Giro Wajib Minimum (GWM) dari comply with Bank Indonesia minimum statutory reserve
Bank Indonesia. requirement (GWM).
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Page 511
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Pada tanggal 24 Desember 2013, Bank Indonesia On December 24, 2013, Bank Indonesia issued a regulation
menerbitkan Peraturan Bank Indonesia (PBI) No. (PBI) No. 15/15/PBI/2013 regarding “The Minimum
15/15/PBI/2013 tentang “Giro Wajib Minimum (GWM) Statutory Reserves at Bank Indonesia for Commercial Banks
Bank Umum pada Bank Indonesia dalam Rupiah dan Valuta in Rupiah and Foreign Currencies for Conventional
Asing Bagi Bank Umum Konvensional”. Berdasarkan Commercial Banks”. In accordance with such regulation, the
peraturan tersebut, GWM dalam Rupiah terdiri dari GWM minimum ratio of Statutory Reserves consist of Primary
Primer, GWM Sekunder dan GWM Loan to Deposit Ratio Minimum Statutory Reserves, Secondary Minimum Statutory
(LDR). GWM Primer dalam Rupiah ditetapkan sebesar 8% Reserves and Loan to Deposit Ratio (LDR) Minimum
dari Dana Pihak Ketiga (DPK) dalam Rupiah dan GWM Statutory Reserves. Primary Minimum Statutory Reserves in
Sekunder dalam Rupiah ditetapkan sebesar 4% dari DPK Rupiah is 8% of Third Party Funds (TPF) in Rupiah and
dalam Rupiah. GWM LDR dalam Rupiah sebesar Secondary Minimum Statutory Reserves in Rupiah is 4% of
perhitungan antara parameter disinsentif bawah atau TPF in Rupiah. LDR Minimum Statutory Reserves in Rupiah
parameter disinsentif atas dengan selisih antara LDR Bank is determined in computation between parameters under and
dan LDR target dengan memperhatikan selisih antara over disincentive for the difference between the Bank’s LDR
Kewajiban Penyediaan Modal Minimum (KPMM) Bank and LDR target by taking into account the difference between
dengan KPMM Insentif. GWM dalam valuta asing ditetapkan the Capital Adequacy Ratio (CAR) and CAR Incentive. The
sebesar 8% dari DPK dalam valuta asing. PBI tersebut mulai Minimum Statutory Reserves in foreign currencies is 8% from
berlaku pada tanggal 31 Desember 2013. TPF in foreign currencies. The PBI was effective from
December 31, 2013.
Pada tanggal 25 Juni 2015, Bank Indonesia menerbitkan PBI On June 25, 2015, Bank Indonesia issued PBI
No. 17/11/PBI/2015 tentang “Perubahan atas PBI No. No. 17/11/PBI/2015 on “The Amendment of PBI
15/15/PBI/2013 tentang Giro Wajib Minimum Bank Umum No. 15/15/PBI/2013 on Commercial Banks Minimum Reserve
dalam Rupiah dan Valuta Asing Bagi Bank Umum Requirement in Rupiah and Foreign Currency for
Konvensional”. Berdasarkan peraturan tersebut, GWM dalam Conventional Commercial Banks”. Based on the regulation,
Rupiah terdiri dari GWM Primer, GWM Sekunder dan GWM the Minimum Statutory Reserves consist of Primary Minimum
Loan to Funding Ratio (LFR). GWM Primer dalam Rupiah Statutory Reserves, Secondary Minimum Statutory Reserves
ditetapkan sebesar 8% dari Dana Pihak Ketiga (DPK) dalam and Loan to Funding Ratio (LFR) Minimum Statutory
Rupiah dan GWM Sekunder dalam Rupiah ditetapkan sebesar Reserves. Primary Minimum Statutory Reserves in Rupiah is
4% dari DPK dalam Rupiah. GWM LFR dalam Rupiah 8% of Third Party Funds (TPF) in Rupiah and Secondary
sebesar hasil perhitungan antara parameter disinsentif bawah Minimum Statutory Reserves in Rupiah is 4% of TPF in
atau parameter disinsentif atas dengan selisih antara LFR Rupiah. LFR Minimum Statutory Reserves in Rupiah is
Bank dan LFR target dengan memperhatikan selisih antara determined in computation between parameters under and
Kewajiban Penyediaan Modal Minimum (KPMM) Bank dan over disincentive for the difference between the Bank’s LFR
KPMM Insentif. GWM dalam valuta asing ditetapkan sebesar and LFR target by taking into account the difference between
8% dari DPK dalam valuta asing. PBI tersebut mulai berlaku the Bank’s Capital Adequacy Ratio (CAR) and Incentive CAR.
pada tanggal 25 Juni 2015. Semua penyebutan LDR dalam The Minimum Statutory Reserves in foreign currencies is 8%
PBI No. 15/15/PBI/2013 tentang “Giro Wajib Minimum from TPF in foreign currencies. The PBI was effective since
Bank Umum dalam Rupiah dan Valuta Asing Bagi Bank June 25, 2015. All LDR terms in PBI
Umum Konvensional” serta peraturan pelaksanaannya dibaca No. 15/15/PBI/2013 on “Commercial Bank’s Minimum
sebagai LFR sejak tanggal 3 Agustus 2015. Perhitungan Reserve Requirement in Rupiah and Foreign Currancy for
GWM LFR mulai berlaku pada tanggal 3 Agustus 2015. Conventional Commercial Bank” and its implementation
guidance is read as LFR since August 3, 2015. The GWM LFR
calculation was effective since August 3, 2015.
Pada tanggal 26 November 2015, Bank Indonesia On November 26, 2015, Bank Indonesia issued PBI
menerbitkan PBI No.17/21/PBI/2015 tentang “Perubahan No.17/21/PBI/2015 on “The Second Amendment of PBI
Kedua atas PBI No.15/15/PBI/2013 tentang Giro Wajib No.15/15/PBI/2013 on Commercial Bank’s Minimum Reserve
Minimum Bank Umum dalam Rupiah dan Valuta Asing Bagi Requirement in Rupiah and Foreign Currency for
Bank Umum Konvensional”. Berdasarkan peraturan tersebut, Conventional Commercial Banks”. Based on the regulation,
GWM Primer dalam Rupiah berubah dari sebesar 8% menjadi the Primary Minimum Statutory Reserves in Rupiah was
sebesar 7,5% dari DPK dalam Rupiah. PBI tersebut mulai changed from 8% to become 7.5% of TPF in Rupiah. The PBI
berlaku pada tanggal 1 Desember 2015. was effective since December 1, 2015.
Pada tanggal 10 Maret 2016, Bank Indonesia menerbitkan On March 10, 2016, Bank Indonesia issued PBI
PBI No. 18/3/PBI/2016 tentang “Perubahan Ketiga atas PBI No. 18/3/PBI/2016 regarding “The Third Amendment of PBI
No. 15/15/PBI/2013 tentang Giro Wajib Minimum Bank No. 15/15/PBI/2013 on Commercial Bank’s Minimum
Umum dalam Rupiah dan Valuta Asing Bagi Bank Umum Reserve Requirement in Rupiah and Foreign Currency for
Konvensional”. Berdasarkan peraturan tersebut, GWM Conventional Commercial Banks”. Based on the regulation,
Primer dalam Rupiah berubah dari sebesar 7,5% menjadi the Primary Minimum Statutory Reserves in Rupiah changed
sebesar 6,5% dari DPK dalam Rupiah. PBI tersebut mulai from 7.5% to 6.5% of TPF in Rupiah. The PBI was effective
berlaku pada tanggal 16 Maret 2016. since March 16, 2016.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Pada tanggal 18 Agustus 2016, Bank Indonesia menerbitkan On August 18, 2016, Bank Indonesia issued PBI
PBI No.18/14/PBI/2016 tentang “Perubahan Keempat atas No.18/14/PBI/2016 regarding “The Fourth Amendment of
PBI No.15/15/PBI/2013 tentang Giro Wajib Minimum Bank PBI No.15/15/PBI/2013 on Commercial Bank’s Minimum
Umum dalam Rupiah dan Valuta Asing Bagi Bank Umum Reserve Requirement in Rupiah and Foreign Currency for
Konvensional”. Berdasarkan peraturan tersebut, batas bawah Conventional Commercial Banks”. Based on the regulation,
GWM LFR target berubah dari 78% menjadi 80%. the parameters under of target GWM LFR changed from 78%
to 80%.
PBI No. 20/3/PBI/2018 tanggal 05 April 2018 dan PADG No. PBI No. 20/3/PBI/2018 dated April 05, 2018 and PADG
20/30/PADG/2018 tanggal 30 November 2018 tentang Giro No. 20/30/PADG/2018 tanggal November 30, 2018 regarding
Wajib Minimum Bank Umum bagi Bank Umum Minimum Statutory Reserves (GWM) with Commercial Banks
konvensional dalam Rupiah dan Valuta Asing, setiap bank di in Rupiah and foreign currencies, each bank in Indonesia is
Indonesia diwajibkan mempunyai saldo giro minimum di required to have a minimum demand deposit balance in Bank
Bank Indonesia untuk cadangan likuiditas. Giro Wajib Indonesia as liquidity reserve. The GWM in Rupiah consists
Minimum (GWM) dalam Rupiah terdiri dari GWM Primer of Primary GWM which is set at an average of 6.5% and 3.5%
ditetapkan sebesar rata-rata 6,5% dan secara harian sebesar on a daily basis and the Secondary GWM which is set at 4%
3,5% dan GWM Sekunder ditetapkan sebesar 4% serta GWM and GWM Loan to Funding Ratio (LFR GWM) which is
Loan to Funding Ratio (LFR) sebesar perhitungan antara determined based on parameters under disincentive and over
parameter disinsentif bawah atau parameter disinsentif atas disincentive for the difference between the bank's LFR and
dengan selisih antara LFR bank dan LFR target dengan target LFR by taking into account the difference between the
memperhatikan selisih antara Kewajiban Penyediaan Modal bank's Capital Adequacy Ratio (CAR) and CAR incentive.
Minimum (KPMM) bank dan KPMM Insentif. GWM dalam GWM in United States Dollar is set at 8%.
Dollar Amerika Serikat ditetapkan sebesar 8%.
PADG No. 22/10/PADG/2020 tentang Perubahan Kelima PADG No.22/10/PADG/2020 concerning the Fifth
atas Peraturan Dewan Gubernur No. 20/10/PAGD/2018 Amendment to the Regulation of the Board of Governors
tentang Giro Wajib Minimum dalaam Rupiah dan Valuta No.20/10/PAGD/2018 concerning Statutory Reserves in
Asing Bagi Bank Umum Konvensional, Bank Umum Rupiah and Foreign Exchange for Conventional Commercial
Syariah, dan Unit Usaha Syariah mengatur GWM dalam Banks, Sharia Commercial Banks, and Sharia Business Units
rupiah ditetapkan sebesar rata-rata 3,5% DPK BUK dalam regulates the Statutory Reserves in rupiah set at an average
rupiah selama periode pelaporan tertentu, yang wajib of 3.5% BUK TPF in rupiahs during a certain reporting
dipenuhi secara harian sebesar 0,5% dan rata-rata sebesar 3%. period , which must be met daily by 0.5% and an average of
3%.
PADG No. 24/8/PADG/2022 tanggal 30 Juni 2022 tentang PADG No. 24/8/PADG/2022 dated June 30, 2022 concerning
Peraturan Pelaksanaan Pemenuhan Giro Wajib Minimum Regulations for the Implementation of Minimum Statutory
dalam Rupiah dan Valuta Asing Bagi Bank Umum Reserves in Rupiah and Foreign Currency for Conventional
Konvensional, Bank Umum Syariah, dan Unit Usaha Syariah Commercial Banks, Sharia Commercial Banks, and Sharia
mengatur GWM dalam rupiah ditetapkan 9% DPK BUK Business Units stipulate that GWM in rupiah is set at 9% DPK
dalam rupiah selama periode pelaporan tertentu, dan BUK in rupiah during the reporting period certain conditions,
Pemberian remunerasi sebesar 1,5% terhadap pemenuhan and Providing remuneration of 1.5% for fulfilling GWM
kewajiban GWM setelah memperhitungkan insentif bagi obligations after taking into account incentives for banks in
bank-bank dalam penyaluran kredit/pembiayaan kepada channeling credit/financing to priority sectors and MSMEs
sektor prioritas dan UMKM dan/atau memenuhi target Rasio and/or meeting the Macroprudential Inclusive Financing
Pembiayaan Inklusif Makroprudensial (RPIM). Ratio (MIFR) target.
PADG GWM ini juga mengonsolidasikan seluruh perubahan PADG GWM also consolidates all changes to PADG No.
pada PADG No. 20/10/PADG/2018 tentang Giro Wajib 20/10/PADG/2018 concerning Statutory Reserves in Rupiah
Minimum dalam Rupiah dan Valuta Asing bagi Bank Umum and Foreign Currency for Conventional Commercial Banks,
Konvensional, Bank Umum Syariah, dan Unit Usaha Syariah, Sharia Commercial Banks and Sharia Business Units, without
tanpa mengubah substansi pengaturan selain perubahan changing the substance of the regulation other than changes
besaran GWM dan bagian yang diperhitungkan untuk in the GWM amount and the portion calculated for
mendapat remunerasi. Selanjutnya, pada saat PADG GWM remuneration. Furthermore, when PADG GWM Number
Nomor 24/8/PADG/2022 mulai berlaku tanggal 1 Juli 2022, 24/8/PADG/2022 comes into force on July 1, 2022, PADG
PADG Nomor 20/10/PADG/2018 berserta perubahan- Number 20/10/PADG/2018 and its amendments are revoked
perubahannya dicabut dan dinyatakan tidak berlaku. and declared not valid.
- 61 -
Page 513
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Rasio Giro Wajib Minimum (GWM) Bank pada tanggal The Bank’s Minimum Statutory Reserves (GWM) ratio as of
31 Desember 2023 dan 2022 adalah sebagai berikut: December 31, 2023 and 2022 are as follows:
2023 2022
Rupiah Rupiah
GWM Primer 12,73% 13,77% Primary GWM
GWM Sekunder/PLM 11,56% 19,96% Secondary GWM
Dolar Amerika Serikat 4,96% 4,44% United States Dollar
Pada tanggal 31 Desember 2023 dan 2022, Bank telah As of December 31, 2023 and 2022, the Bank has complied
memenuhi ketentuan Bank Indonesia mengenai GWM. with Bank Indonesia regulation on the GWM.
Tingkat suku bunga rata-rata per tahun adalah sebagai The average interest rates per annum are as follows:
berikut:
2023 2022
Rupiah 0,52% 0,00 - 0,51% Rupiah
Dolar Amerika Serikat 0,00% 0,00% United States Dollar
Pada tanggal 31 Desember 2023 dan 2022, Loan to Funding As of December 31, 2023 and 2022, the Bank’s Loan to
Ratio (LFR) Bank lebih kecil dari batas atas LFR target dan Funding Ratio (LFR) was lower than the upper limit of the
Kewajiban Penyediaan Modal Minimum (KPMM) Bank target LFR and the Bank’s Capital Adequacy Ratio (CAR)
lebih besar dari KPMM Insentif Bank Indonesia. was greater than Bank Indonesia’s CAR Incentives.
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang dan bank a. By currency and bank
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount rupiah/ Notional amount rupiah/
of foreign currency Equivalent of foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
PT Bank Central Asia Tbk 93.615 104.276 PT Bank Central Asia Tbk
PT Bank Mandiri 21.554 21.022 PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
PT Bank CIMB Niaga Tbk 5.908 970 PT Bank CIMB Niaga Tbk
PT Bank Maybank 4.588 5.663 PT Bank Maybank
Indonesia Tbk Indonesia Tbk
Bank Pembangunan 250 250 Bank Pembangunan
Daerah NTT Daerah NTT
PT Bank Permata Tbk 177 23.250 PT Bank Permata Tbk
PT Bank Negara PT Bank Negara Indonesia
Indonesia (Persero) Tbk 3 5 (Persero)Tbk
Sub jumlah 126.095 155.436 Sub total
- 62 -
Page 514
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
a. Berdasarkan mata uang dan bank (lanjutan) a. By currency and bank (continued)
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount rupiah/ Notional amount rupiah/
of foreign currency Equivalent of foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Dolar Amerika Serikat United States Dollar
Kookmin Bank, Seoul 2.472.407 38.068 117.662 1.832 Kookmin Bank, Seoul
PT Bank Mandiri 2.101.443 32.356 1.383.528 21.538 PT Bank Mandiri
(Persero) Tbk (Persero) Tbk
PT Bank Negara Indonesia 2.003.588 30.849 2.000.981 31.150 PT Bank Negara Indonesia
(Persero) Tbk (Persero) Tbk
PT Bank Central Asia 1.666.908 25.665 654.843 10.194 PT Bank Central Asia
Tbk Tbk
PT Bank Negara Indonesia 1.272.029 19.585 1.310.919 20.408 PT Bank Negara Indonesia
(Persero) Tbk (Persero) Tbk
PT Bank ICBC 1.264.363 19.467 62.498 973 PT Bank ICBC Indonesia
Indonesia
PT Bank Rakyat 1.000.000 15.397 - - PT Bank Rakyat
Indonesia (Persero) Tbk Indonesia (Persero) Tbk
Standard Chartered Bank, - - 3.218.927 50.111 Standard Chartered
New York Bank New York
Sub jumlah 11.780.738 181.387 8.749.358 136.206 Sub total
Dolar Singapura Singapore Dollar
United Overseas Bank 1.186.204 13.851 3.886.397 45.055 United Overseas Bank
Ltd, Singapura Ltd, Singapura
PT Bank UOB Indonesia 612.658 7.154 1.112.658 12.899 PT Bank UOB Indonesia
Standard Chartered Bank, - - 687.238 7.967 Standard Chartered
Singapura Bank, Singapura
Sub jumlah 1.798.862 21.005 5.686.293 65.921 Sub total
Yen Jepang Japanese Yen
Sumitomo Mitsui 12.053.422 1.312 49.373.032 5.817 Sumitomo Mitsui
Banking Corporation, Banking
Tokyo Corporation, Tokyo
Euro Eropa European Euro
PT Bank ICBC 57.571 981 320.642 5.317 PT Bank ICBC
Indonesia Indonesia
Indover Bank, Amsterdam - - 20.568 341 Indover Bank, Amsterdam
Sub jumlah 57.571 981 341.210 5.658 Sub total
Poundsterling Inggris Great Britain
Poundsterling
PT Bank ICBC Indonesia 222.279 4.363 116.585 2.190 PT Bank ICBC Indonesia
Standard Chartered Bank, - - 92.892 1.745 Standard Chartered
London Bank, London
Sub jumlah 222.279 4.363 209.477 3.935 Sub total
- 63 -
Page 515
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
a. Berdasarkan mata uang dan bank (lanjutan) a. By currency and bank (continued)
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount rupiah/ Notional amount rupiah/
of foreign currency Equivalent foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Yuan China China Yuan
PT Bank ICBC PT Bank ICBC Indonesia
Indonesia 185.868 403 479.689 1.072
Standard Chartered Bank, - - 39.841 89 Standard Chartered
China Bank, China
Bank of China, Jakarta 8.638 19 7.617 17 Bank of China, Jakarta
Sub jumlah 194.506 422 527.147 1.178
Dolar Australia Australian Dollar
PT Bank Central Asia PT Bank Central Asia
Tbk 180.025 1.894 91.662 968 Tbk
Dolar Hong Kong Hong Kong Dollar
Standard Chartered Bank, Standard Chartered
Hong Kong 426.801 841 142.332 284 Bank, Hong Kong
Jumlah 338.300 375.403 Total
Cadangan kerugian (3) (343) Allowance for
penurunan nilai impairment losses
Jumlah - bersih 338.297 375.060 Total – net
b. Perubahan cadangan kerugian penurunan nilai adalah b. Changes in allowance for impairment losses are as
sebagai berikut: follows:
2023 2022
Pihak ketiga Third party
Mata Uang Asing Foreign Currency
Saldo awal tahun 343 336 Balance at beginning of year
Pemulihan - (72) Recovery
Selisih kurs karna penjabaran mata (58) 79 Exchange rate differences due to the
uang asing translation of foreign currencies
Penghapusan (282) - Writte off
Saldo akhir tahun 3 343 Balance at end of year
Bank melakukan penilaian atas penurunan nilai giro The Bank assesses the impairment of current accounts
pada bank lain secara individual dengan menggunakan with other banks individually by using objective
bukti objektif penurunan nilai. evidences of impairment.
Pada tanggal 31 Desember 2023 dan 2022, saldo giro As of December 31, 2023 and 2022, the balance of
pada bank lain diklasifikasikan “Lancar”. Manajemen current accounts with other banks were classified as
berkeyakinan bahwa jumlah cadangan kerugian “Current”. Management believes that the allowance for
penurunan nilai yang dibentuk cukup untuk menutupi impairment losses is adequate to cover possible losses
kemungkinan kerugian atas tidak tertagihnya giro pada on uncollectible current accounts with other banks.
bank lain.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no balance
terdapat giro pada bank lain yang digunakan sebagai of current accounts with other banks used as collateral
jaminan dan yang dibatasi penggunaannya. and restricted.
- 64 -
Page 516
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
c. Tingkat suku bunga rata-rata per tahun adalah sebagai c. The average interest rates per annum are as follows:
berikut:
2023 2022
Rupiah 3,58% 0,33% Rupiah
Mata Uang Asing 0,02% 0,01% Foreign Currencies
7. PENEMPATAN PADA BANK INDONESIA DAN BANK 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
LAIN BANKS
a. Berdasarkan jenis, mata uang dan bank a. By type, currency and bank
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount of rupiah/ Notional amount rupiah/
foreign currency Equivalent of foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
Deposit facility - 279.959 - 552.927 Deposit facility
Bank Indonesia Bank Indonesia
Dolar Amerika Serikat United States Dollar
Term deposits Term deposits
Bank Indonesia 28.000.000 431.116 53.000.000 825.078 Bank Indonesia
Jumlah – bersih 711.075 1.378.005 Total – net
b. Berdasarkan sisa umur sampai dengan jatuh tempo b. By remaining maturity period
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 279.959 552.927 Less than 1 month
Dolar Amerika Serikat United States Dollar
Kurang dari 1 bulan 431.116 825.078 Less than 1 month
Jumlah - bersih 711.075 1.378.005 Total – net
c. Tingkat suku bunga rata-rata per tahun adalah sebagai c. The average interest rates per annum are as follows:
berikut:
2023 2022
Rupiah 5,15% 3,01% Rupiah
Dolar Amerika Serikat 5,00% 1,75% United States Dollar
- 65 -
Page 517
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN BANK 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
LAIN (lanjutan) BANKS (continued)
Bank melakukan penilaian atas penurunan nilai penempatan The Bank assesses the impairment of placements with Bank
pada Bank Indonesia dan bank lain secara individual dengan Indonesia and other banks individually by using objective
menggunakan bukti objektif penurunan nilai. evidences of impairment.
Pada tanggal 31 Desember 2023 dan 2022, seluruh As of December 31, 2023 and 2022, all placements with Bank
penempatan pada Bank Indonesia dan bank lain dikategorikan Indonesia and other banks are classified as “Current”.
“Lancar”.
Pada tanggal 31 Desember 2023 dan 2022, manajemen As of December 31, 2023 and 2022, management believes that
berkeyakinan bahwa tidak terdapat penurunan nilai atas there is no impairment on placements with Bank Indonesia
penempatan pada Bank Indonesia dan bank lain sehingga others banks, therefore no allowance for impairment losses is
tidak diperlukan pembentukan cadangan kerugian penurunan provided.
nilai.
Pada tanggal 31 Desember 2023 dan 2022, tidak terdapat As of December 31, 2023 and 2022, there are no balance of
penempatan pada Bank Indonesia dan bank lain yang placements with Bank Indonesia and other banks used as
digunakan sebagai jaminan. collateral.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
a. Berdasarkan tujuan, jenis dan mata uang a. By purpose, type and currency
2023 2022
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi Pemerintah 237.366 - Government Bonds
Surat Utang Non Bank 69.798 - Non Bank Bonds
Sub jumlah 307.164 - Sub total
Nilai wajar melalui penghasilan Fair value through other comprehensive
komprehensif lain income
Rupiah Rupiah
Obligasi Pemerintah 198.560 496.479 Government Bonds
Obligasi Korporasi 462.584 387.614 Corporate Bonds
Obligasi Ritel 78.449 77.989 Retail Bonds
Obligasi Bank 206.008 - Bank Bonds
Sekuritas Rupiah Bank Indonesia 143.124 - Rupiah Securities of Bank Indonesia
(SRBI) (SRBI)
Sub jumlah 1.088.725 962.082 Sub total
Dollar Amerika Serikat United States Dollar
Surat Berharga Syariah Negara State Sharia Securities (SBSN)
(SBSN) 153.153 -
Sub jumlah 153.153 - Sub total
Biaya perolehan yang diamortisasi Amortized cost
Obligasi Pemerintah 1.262.344 1.563.188 Government Bonds
Obligasi Korporasi 2.342.527 1.097.852 Corporate Bond
Obligasi Ritel 199.269 - Retail Bond
Obligasi Bank 157.000 157.000 Bank Bond
Medium Term Notes (MTN) 200.000 - Medium Term Notes (MTN)
Wesel Dengan Ekspor LC 131.863 185.891 Money Order With Export LC
Sub jumlah 4.293.003 3.003.931 Sub total
Dollar Amerika Serikat United States Dollar
Obligasi Pemerintah 77.914 79.681 Government Bonds
Sub jumlah 77.914 79.681 Sub total
Jumlah 5.919.959 4.045.694 Total
Cadangan kerugian penurunan nilai (682) (548) Allowance for impairment losses
Jumlah - bersih 5.919.277 4.045.146 Total - net
- 66 -
Page 518
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit b. By type and issuer
2023
Tingkat
suku bunga
per tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Nilai wajar melalui laba rugi Fair value through profit or loss
Pihak ketiga Third parties
Rupiah Rupiah
Obligasi Pemerintah Government Bonds
FR 0087– 000145 6,50% 15 Feb/ Feb 25 10.000 9.985 FR 0087– 000145
FR 0081– 000277 6,50% 15 Jun/ Jun 25 20.000 20.027 FR 0081– 000277
FR 0081– 000269 6,50% 15 Jun/ Jun 25 20.000 20.027 FR 0081– 000269
SRBI IDO000082102- 6,78% 13 Des/ Dec 24 100.000 93.832 SRBI IDO000082102-
019615-8000004-431 019615-8000004-431
SRBI 364 IDO00008374 - 6,90% 27 Des/ Dec 24 100.000 93.495 SRBI 364 IDO00008374
019633-8000004-475 019633-8000004-475
Jumlah Obligasi Pemerintah 250.000 237.366 Total of Corporate Bonds
Dikurangi bunga yang belum (12.634) - Less unamortized interest
diamortisasi
Jumlah Obligasi Pemerintah - bersih 237.366 237.366 Total of Corporate Bond – net
Surat Utang Non Bank Non Bank Bonds
PT Merdeka Copper Gold 9,50% 15 Des/ Dec 26 40.000 40.210 A+*) PT Merdeka Copper Gold
Berkelanjutan IV Continuance bonds IV
THP.IV 2023 SERI B Phase IV 2023 B Series
PT Indonesia Infrastructur 6,45% 2 Jan/ Jan 25 29.567 29.588 AAA*) PT Indonesia Infrastructure
Berkelanjutan II Continuance bonds II
THP.I 2023 SERI A Phase I 2023 A
Jumlah Surat Utang Non Bank 69.567 69.798 Total of Non Bank Bonds
Ditambahkan bunga yang belum 231 - Added unamortized interest
diamortisasi
Jumlah Surat Utang Non Bank - 69.798 69.798 Total of Non Bank Bonds - net
bersih
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi Pemerintah Government Bonds
FR 0070 – 00149 8,38% 15 Mar/ Mar 24 10.000 10.037 FR 0070 – 00149
FR 0087 – 00152 6,50% 15 Feb/ Feb 31 5.000 4.993 FR 0087 – 00152
FR 0095– 001648 6,38% 15 Aug/ Augs 28 13.297 13.280 FR 0095– 001648
FR 0081– 000199 6,50% 15 Jun/ Jun 25 50.000 50.068 FR 0081– 000199
FR 0081– 000212 6,50% 15 Jun/ Jun 25 15.000 15.020 FR 0081– 000212
FR 0081– 000211 6,50% 15 Jun/ Jun 25 30.000 30.041 FR 0081– 000211
FR 0040– 000226 11,00% 15 Sep/ Sep 25 70.000 75.121 FR 0040– 000226
Jumlah Obligasi Pemerintah 193.297 198.560 Total Government Bonds
Ditambahkan bunga yang belum 5.263 - Added unamortized interest
diamortisasi
Jumlah Obligasi Pemerintah – Total Government Bonds – net
bersih 198.560 198.560
Obligasi Korporasi Corporate Bonds
PT Tower Bersama Infrastruc 5,90% 2 Mar/ Mar 25 10.000 9.909 AA+**) PT Tower Bersama Infrastruc
Berkelanjutan V Continuance Bonds V
Tahap III 2022 Seri B Phase III 2022 B Series
PT Tower Bersama Infrastruc 5,90% 2 Mar/ Mar 25 25.000 24.772 AA+**) PT Tower Bersama Infrastruc
Berkelanjutan V Continuance Bonds V
Tahap III 2022 Seri B Phase III 2022 B Series
PT Astra Sedaya Finance 6,35% 26 Aug/ Augs 25 5.000 5.014 AAA**) PT Astra Sedaya Finance
Berkelanjutan V Continuance Bonds V
Tahap V 2022 Seri B Phase V 2022 B Series
PT Federal International Finance 6,80% 24 Feb/ Feb 26 10.000 10.118 AAA**) PT Federal International Finance
Berkelanjutan V Continuance Bonds V
Tahap V 2023 Seri B Phase V 2023 B Series
PT Federal International Finance 6,25% 8 Jun/ Jun 24 20.000 19.895 PT Federal International Finance
Berkelanjutan VI Continuance Bonds VI
Tahap I 2021 Seri B Phase I 2021 B Series
PT Sarana Multigriya Finansial 5,60% 8 Jul/ Jul 24 13.000 12.960 PT Sarana Multigriya Finansial
Berkelanjutan IV Continuance Bonds IV
Tahap I 2021 Seri A Phase I 2021 A Series
PT Merdeka Copper Gold 6,50% 15 Mar/ Mar 24 15.000 15.030 PT Merdeka Copper Gold
Berkelanjutan IV Continuance Bonds IV
Tahap II 2023 Phase II 2023
PT Surya Artha Nusantara Fin 7,00% 16 Mar/ Mar 26 10.000 10.074 PT Surya Artha Nusantara Fin
Berkelanjutan IV Continuance Bonds IV
Thp II 2023 Seri B Phase II 2023 B Series
Saldo dipindahkan 108.000 107.772 Balance carried forward
- 67 -
Page 519
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit b. By type and issuer
2023
Tingkat
suku bunga
per tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Nilai wajar melalui
Fair value through other
penghasilan komprehensif lain
comprehensive income (continued)
(lanjutan)
Obligasi Korporasi (lanjutan) Corporate Bonds (continued)
Saldo pindahan 108.000 107.772 Balance brought forward
PT Surya Artha Nusantara Fin 7,00% 16 Mar/ Mar 26 10.000 10.074 PT Surya Artha Nusantara Fin
Berkelanjutan IV Continuance Bonds IV
Thp II 2023 Seri B Phase II 2023 B Series
PT Surya Artha Nusantara Fin 7,00% 16 Mar/ Mar 26 5.000 5.037 PT Surya Artha Nusantara Fin
Berkelanjutan IV Continuance Bonds IV
Thp II 2023 Seri B Phase II 2023 B Series
PT Astra Sedaya Finance 5,30% 22 Okt/ Oct 24 15.000 14.950 PT Astra Sedaya Finance
Berkelanjutan II Continuance Bonds II
Thp III 2021 Seri B Phase III 2021 B Series
PT Sarana Multi Infrastruktur 6,70% 11 Des/ Dec 25 5.000 5.014 PT Sarana Multi Infrastruktur
Berkelanjutan V Continuance Bonds V
Thp V 2020 Seri B Phase V 2020 B Series
PT Adira Finance 5,60% 22 Mar/ Mar 25 5.000 4.968 PT Adira Finance
Berkelanjutan V Continuance Bonds V
Thp.III 2022 Seri B Phase III 2022 Series B
PT Astra Sedaya Finance 5,30% 22 Okt/ Oct 24 25.000 24.917 PT Astra Sedaya Finance
Berkelanjutan V Continuance Bonds V
Thp III 2021 Seri B Phase III 2021 B Series
PT Astra Sedaya Finance 5,30% 22 Okt/ Oct 24 10.000 9.967 PT Astra Sedaya Finance
Berkelanjutan V Continuance Bonds V
Thp III 2021 Seri B Phase III 2021 B Series
PT Pegadaian III 5,80% 26 Jun/ Jun 24 40.000 39.931 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri A 2023 2023 A Series
PT Pegadaian III 5,80% 26 Jun/ Jun 24 20.000 19.966 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri A 2023 2023 A Series
PT Pegadaian III 6,20% 16 Jun/ Jun 26 1.000 999 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri B 2023 2023 B Series
PT Pegadaian III 6,20% 16 Jun/ Jun 26 2.000 1.998 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri B 2023 2023 B Series
PT Pegadaian III 5,80% 26 Jun/ Jun 24 40.000 39.931 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri A 2023 2023 A Series
PT Pegadaian III 6,20% 16 Jun/ Jun 26 2.000 1.998 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri B 2023 2023 B Series
PT Pegadaian III 5,80% 26 Jun/ Jun 24 40.000 39.931 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri A 2023 2023 A Series
PT Pegadaian III 5,80% 26 Jun/ Jun 24 50.000 49.914 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri A 2023 2023 A Series
PT Pegadaian III 6,20% 16 Jun/ Jun 26 4.000 3.996 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri B 2023 2023 A Series
PT Pegadaian III 6,20% 16 Jun/ Jun 26 4.000 3.996 PT Pegadaian III
Berkelanjutan V Continuance Bonds V
Seri B 2023 2023 B Series
PT Sarana Multigriya Finansial 5,60% 8 Jul/ Jul 24 7.000 6.979 PT Sarana Multigriya Finansial
Berkelanjutan VI Continuance Bonds VI
Thp I 2021 Seri A Phase I 2021 A Series
PT Astra Sedaya Finance 6,00% 6 Jul/ Jul 26 20.000 20.093 PT Astra Sedaya Finance
BerkelanjutanVI Continuance Bonds VI
Thp I 2023 Seri B Phase I 2023 B Series
PT Astra Sedaya Finance 6,00% 6 Jul/ Jul 26 20.000 20.093 PT Astra Sedaya Finance
BerkelanjutanVI Continuance Bonds VI
Thp I 2023 Seri B Phase I 2023 B Series
PT Protelindo 6,35% 31 Mar/ Mar 24 30.000 30.060 PT Protelindo
Berkelanjutan III Continuance Bonds III
Thp II 2023 Seri A Phase II 2023 A Series
Jumlah Obligasi Korporasi 463.000 462.584 Total of Corporate Bonds
Dikurangi bunga yang belum (416) - Less unamortized interest
diamortisasi
Jumlah Obligasi Korporasi - bersih 462.584 462.584 Total of Corporate Bond – net
- 68 -
Page 520
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit b. By type and issuer
2023
Tingkat suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
Penerbit (%) Maturity date Acquisition cost Fair value Rating Name
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
(lanjutan) (continued)
Obligasi Ritel Retail Bonds
OR21 – 001562 4,90% 15 Feb/ Feb 25 30.000 29.418 OR21 – 001562
OR21 – 001563 4,90% 15 Feb/ Feb 25 20.000 19.612 OR21 – 001563
OR21 – 001582 4,90% 15 Feb/ Feb 25 10.000 9.806 OR21 – 001582
OR21 – 001599 4,90% 15 Feb/ Feb 25 20.000 19.613 OR21 – 001599
Jumlah Obligasi Ritel 80.000 78.449 Total of Retail Bonds
Keuntungan yang belum (1.551) - Plus unrealized gains
direalisasi
Jumlah Obligasi Ritel - bersih 78.449 78.449 Total of Retail Bonds – net
Obligasi Bank Bank Bond
NCD BANK BTN THN 2023 0,00% 17 Apr/ Apr 24 80.000 78.479 AA+**) NCD Bank BTN Year 2023
THP I SERI A Phase I A Series
NCD BANK BTN THN 2023 0,00% 17 Apr/ Apr 24 130.000 127.529 AA+**) NCD Bank BTN Year 2023
THP I SERI A Phase I A Series
Jumlah Obligasi Bank 210.000 206.008 Total of Bank Bonds
Keuntungan yang belum (3.992) - Plus unrealized gains
direalisasi
Jumlah Obligasi Bank – net 206.008 206.008 Total of Bank Bonds - net
Sekuritas Rupiah Bank Security of Bank Indonesia
Indonesia (SRBI) (SRBI)
Rupiah Rupiah
SRBI - IDO000081807 6,79% 11Des/ Dec 24 100.000 93.856 SRBI -IDO000081807
019611-8000004-417 019611-8000004-417
SRBI - 019443-8000004-209 6,32% 27 Mar/ Mar 24 50.000 49.268 SRBI- 019443-8000004-209
Jumlah SRBI 150.000 143.124 Total of SRBI
Dikurangi bunga yang belum (6.876) - Less unamortized interest
diamortisasi
Jumlah SRBI – bersih 143.124 143.124 Total of SRBI - net
Surat Berharga Syariah Negara State Sharia Securities (SBSN)
(SBSN)
Dollar Amerika Serikat United States Dollar
INDOIS 24 – 000196 3,90% 20 Aug/ Augs 24 76.985 76.529 INDOIS 24 – 000196
INDOIS 24 – 000207 3,90% 20 Aug/ Augs 24 30.794 30.612 INDOIS 24 – 000207
INDOIS 24 – 000214 4,35% 10 Sep/ Sep 24 30.794 30.706 INDOIS 24 – 000214
INDOIS 24 - 000213 3,90% 20 Aug/ Augs 24 15.397 15.306 INDOIS 24 – 000213
Jumlah SBSN 153.970 153.153 Total of SBSN
Keuntungan yang belum (817) - Plus Unrealized Gains
direalisasi
Jumlah SBSN – bersih 153.153 153.153 Total of SBSN - net
Biaya perolehan yang Amortized cost
diamortisasi
Obligasi Pemerintah Goverment Bond
FR 0064 – 001133 6,13% 15 Mei/ May 28 166.759 163.755 FR 0064 – 001133
FR 0065 – 001135 6,63% 15 Mei/ May 33 144.809 141.743 FR 0065 – 001135
FR 0062 – 001131 6,38% 15Apr/ Apr 42 190.000 188.183 FR 0062 – 001131
FR 0077 – 001445 8,13% 15 Mei/ May 24 10.000 10.048 FR 0077 – 001445
FR 0077 – 001446 8,13% 15 Mei/ May 24 10.000 10.053 FR 0077 – 001446
FR 0070 – 001669 8,38% 15 Mar/ Mar 24 12.000 12.074 FR 0070 – 001669
FR 0081 – 001671 6,50% 15 Jun/ Jun 25 25.000 25.094 FR 0081 – 001671
Saldo dipindahkan 558.568 550.950 Balance carried forward
- 69 -
Page 521
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2023
Tingkat
suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
Penerbit rate (%) Maturity date Acquisition cost Fair value Rating Name
Biaya perolehan yang Amortized cost (continued)
Diamortisasi (lanjutan)
Obligasi Pemerintah (lanjutan) Government Bonds (continued)
Saldo pindahan 558.568 550.950 Balance brought forward
FR 0077 – 001672 8,13% 15 Mei/ May 24 20.000 20.143 FR 0077 – 001672
FR 0070 – 001675 8,38% 15 Mar/ Mar 24 20.000 20.079 FR 0070 – 001675
FR 0081 – 001676 6,50% 15 Jun/ Jun 25 30.000 29.943 FR 0081 – 001676
FR 0081 – 001678 6,50% 15 Mar/ Mar 24 30.000 29.965 FR 0081 – 001678
FR 0081 – 001679 6,50% 15 Jun/ Jun 25 50.000 50.309 FR 0081 – 001679
FR 0044 – 001681 10,00% 15 Sep/ Sep 24 30.193 31.074 FR 0044 – 001681
FR 0081– 001680 6,50% 15 Sep/ Sep 24 30.000 30.180 FR 0081– 001680
FR 0081 – 001682 6,50% 15 Sep/ Sep 24 30.000 30.179 FR 0081 – 001682
FR 0040 – 001685 11,00% 15 Sep/ Sep 24 100.000 107.561 FR 0040 – 001685
FR 0077 – 001684 8,13% 15 Mei/ May 24 10.000 10.112 FR 0077 – 001684
FR 0077 – 001683 8,13% 15 Mei/ May 24 20.000 20.223 FR 0077 – 001683
FR 0077 – 001688 8,13% 15 Mei/ May 24 20.000 20.230 FR 0077 – 001688
FR 0070 – 001689 8,38% 15 Mar/ Mar 24 30.000 30.206 FR 0070 – 001689
FR 0040 – 001698 11,00% 15 Sep/ Sep 25 17.459 18.780 FR 0040 – 001698
FR 0044 – 001553 10,00% 15 Sep/ Sep 24 20.000 20.620 FR 0044 – 001553
FR 0044 – 001552 10,00% 15 Sep/ Sep 24 30.000 30.930 FR 0044 – 001552
FR 0081 – 001554 6,50% 15 Jun/ Jun 25 5.000 5.054 FR 0081 – 001554
FR 0040 – 001555 11,00% 15 Sep/ Sep 25 20.000 21.571 FR 0040 – 001555
FR 0044 – 001558 10,00% 15 Sep/ Sep 24 20.000 20.628 FR 0044 – 001558
FR 0070 – 001564 8,38% 15 Mar/ Mar 24 20.000 20.125 FR 0070 – 001564
FR 0044 – 001572 10,00% 15 Sep/ Sep 24 20.000 20.612 FR 0044 – 001572
FR 0070 – 001573 8,38% 15 Mar/ Mar 24 10.000 10.051 FR 0070 – 001573
FR 0070 – 001574 8,38% 15 Mar/ Mar 24 10.000 10.051 FR 0070 – 001574
FR 0081 – 001575 6,50% 15 Jun/ Jun 25 10.000 10.025 FR 0081 – 001575
FR 0081 – 001576 6,50% 15 Jun/ Jun 25 10.000 10.028 FR 0081 – 001576
FR 0040 – 001584 11,00% 15 Sep/ Sep 25 30.000 32.119 FR 0040 – 001584
FR 0070 – 001588 8,38% 15 Mar/ Mar 24 10.000 10.059 FR 0070 – 001588
FR 0040 – 000203 11,00% 15 Sep/ Sep 25 37.864 40.537 FR 0040 – 000203
Jumlah Obligasi Pemerintah 1.249.084 1.262.344 Total of Goverment Bonds
Ditambahkan bunga yang belum 13.260 - Added unamortized Interest
diamortisasi
Jumlah Obligasi Pemerintah – bersih 1.262.344 1.262.344 Total of Goverment Bonds - net
Obligasi Korporasi Corporate Bonds
PT Sarana Multigriya Finansial 5,75% 10 Feb/ Feb 24 10.000 10.000 AAA*) PT Sarana Multigriya Finansial
Berkelanjutan V Continuance Bonds V
Tahap.V 2021 Seri B Phase.V 2021 B Series
PT Sarana Multigriya Finansial 5,75% 10 Feb/ Feb 24 40.000 40.000 AAA*) PT Sarana Multigriya Finansial
Berkelanjutan V Continuance Bonds V
Tahap.V 2021 Seri B Phase.V 2021 B Series
PT Tower Bersama Infrastructure 6,75% 17 Feb/ Feb 24 50.000 50.000 AA+**) PT Tower Bersama Infrastructure
Berkelanjutan IV Continuance Bonds I
Tahap.III 2021 Seri B Phase.III 2021 B Series
PT PNM 7,25% 17 Mar/ Mar 24 5.000 5.000 A+*) PT PNM
Berkelanjutan III Continuance Bonds III
Tahap.V 2021 Seri B Phase.V 2021 B Series
PT PNM 7,25% 17 Mar/ Mar 24 15.000 15.000 A+*) PT PNM
Berkelanjutan III Continuance Bonds III
Tahap.V 2021 Seri B Phase.V 2021 B Series
PT BFI Finance Indonesia 7,75% 28 Mei/ May 24 20.000 20.000 A-**) PT BFI Finance Indonesia
Berkelanjutan V Continuance Bonds V
Tahap I 2021 Seri B Phase I 2021 B Series
PT BFI Finance Indonesia 7,75% 28 Mei/ May 24 10.000 10.000 A-**) PT BFI Finance Indonesia
Berkelanjutan V Continuance Bonds V
Tahap I 2021 Seri B Phase I 2021 B Series
PT BFI Finance Indonesia 7,25% 6 Ags/ Augs 24 40.000 40.000 A+**) PT BFI Finance Indonesia
Berkelanjutan V Continuance Bonds V
Tahap II 2021 Seri C Phase II 2021 C Series
PT BFI Finance Indonesia 7,25% 6 Ags/ Augs 24 20.000 20.000 A+**) PT BFI Finance Indonesia
Berkelanjutan V Continuance Bonds V
Tahap I 2021 Seri C Phase II 2021 C Series
PT Sinar Mas Agro 8,50% 19 Okt/ Oct 24 30.000 30.000 A+*) PT Sinar Mas Agro
Berkelanjutan III Continuance Bonds III
Tahap.II 2021 Seri B Phase.II 2021
Saldo dipindahkan 240.000 240.000 Balance carried forward
- 70 -
Page 522
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2023
Tingkat
suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
Penerbit rate (%) Maturity date Acquisition cost Fair value Rating Name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Korporasi (lanjutan) Corporate Bonds (continued)
Saldo pindahan 240.000 240.000 Balance brought forward
PT Sinar Mas Agro 8,50% 19 Okt/ Oct-24 40.000 40.000 A+*) PT Sinar Mas Agro
Berkelanjutan III Continuance Bonds III
Tahap.II 2021 Seri B Phase.II 2021 B Series
PT Sinar Mas Agro 7,25% 16 Feb/ Feb 25 35.000 35.000 A+*) PT Sinar Mas Agro
Berkelanjutan III Continuance Bonds III
Tahap.III 2021 Seri B Phase.III 2021 B Series
PT PNM 5,50% 22 Apr/ Apr 25 10.000 10.000 AA*) PT PNM
Berkelanjutan IV Continuance Bonds IV
Tahap.II 2022 Seri B Phase.II 2022 B Series
PT PNM 5,50% 22 Apr/ Apr25 7.000 7.000 AA*) PT PNM
Berkelanjutan IV Continuance Bonds IV
Tahap.II 2022 Seri B Phase.II 2022 B Series
PT Perusahaan Pengelola Aset 7,00% 8 Jul/ Jul 25 50.000 50.000 AA*) PT Perusahaan Pengelola Aset
Berkelanjutan II Continuance Bonds II
2022 Seri A 2022 A Series
PT Perusahaan Pengelola Aset 7,00% 8 Jul/ Jul 25 50.000 50.000 AA*) PT Perusahaan Pengelola Aset
Berkelanjutan II Continuance Bonds II
2022 Seri A AA+**) 2022 A Series
PT PNM 6,35% 11 Aug/ Augs 25 15.000 15.000 PT PNM
Berkelanjutan V Continuance Bonds V
Tahap.I 2022 Seri B Phase.I 2022 B Series
PT Tower Bersama Infrastructure 5,85% 11 Aug/ Augs 25 15.000 15.000 AA*) PT Tower Bersama Infrastructure
Berkelanjutan V Continuance Bonds V
Tahap.IV 2022 Seri B Phase.IV 2022 B Series
PT Astra Sedaya Finance 6,35% 26 Aug/ Augs 25 40.000 40.000 AAA*) PT Astra Sedaya Finance
Berkelanjutan V Continuance Bonds V
Tahap.V 2022 Seri B Phase.V 2022 B Series
PT Sarana Multi Infrastruktur 6,97% 8 Nov/ Nov 25 10.000 10.000 AAA**) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance Bonds III
Tahap.II 2022 Phase.II 2022
PT Sarana Multi Infrastruktur 6,97% 8 Nov/ Nov 25 10.000 10.000 AAA**) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance Bonds III
Tahap.II 2022 Phase.II 2022
PT Sarana Multi Infrastruktur 6,97% 8 Nov/ Nov 25 10.000 10.000 AAA**) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance Bonds III
Tahap.II 2022 Phase.II 2022
PT Sarana Multi Infrastruktur 6,97% 8 Nov/ Nov 25 10.000 10.000 AAA**) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance Bonds III
Tahap.II 2022 Phase.II 2022
PT Sarana Multi Infrastruktur 6,97% 8 Nov/ Nov 25 10.000 10.000 AAA**) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance Bonds III
Tahap.II 2022 Phase.II 2022
PT Federal International Finnace 6,25% 8 Jun/ Jun 24 7.000 7.007 AAA*) PT Federal International Finnace
Berkelanjutan V Continuance Bonds V
Tahap I 2021 Seri B Phase I 2021 B Series
PT BFI Finance Indonesia 7,75% 28 Mei/ May 24 10.000 10.031 A-*) PT BFI Finance Indonesia
Berkelanjutan V Continuance Bonds V
Tahap I 2021 Seri B Phase I 2021 B Series
PT Sarana Multi Infrastruktur 8,75% 25 Jun/ Jun 24 27.500 27.730 AAA**) PT Sarana Multi Infrastruktur
Berkelanjutan II Continuance Bonds II
Tahap.I 2019 Seri C Phase.I 2019 C Series
PT Sinar Mas Agro 8,50% 19 Okt/ Oct 24 25.000 25.274 AA-*) PT Sinar Mas Agro
Berkelanjutan III Continuance Bonds III
Tahap.II 2021 Seri B Phase.II 2021 B Series
PT Adira Dinamika Multi 5,60% 22 Mar/ Mar 25 50.000 49.535 AAA*) PT Adira Dinamika Mult
Berkelanjutan V Continuance Bonds V
Tahap.III 2022 Seri B Phase.III 2022 B Series
PT Merdeka Copper Gold 10,30% 13 Des/ Dec 25 50.000 51.509 A+*) PT Merdeka Copper Gold
Berkelanjutan IV Continuance Bonds IV
Tahap.I 2022 Seri B Phase.I 2022 B Series
PT Sampoerna Agro 9,75% 3 Mar/ Mar 25 10.000 10.164 A*) PT Sampoerna Agro
Berkelanjutan I Continuance Bonds I
Tahap.I 2020 Seri B Phase.I 2020 B Series
PT Merdeka Copper Gold 10,30% 13 Des/ Dec 25 15.000 15.519 A+*) PT Merdeka Copper Gold
Berkelanjutan IV Continuance Bonds IV
Tahap.I 2022 Phase.I 2022
Saldo dipindahkan 746.500 748.769 Balance carried forward
- 71 -
Page 523
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2023
Tingkat
suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
Penerbit rate (%) Maturity date Acquisition cost Fair value Rating Name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Korporasi (lanjutan) Corporate Bonds (continued)
Saldo pindahan 746.500 748.769 Balance brought forward
PT Sarana Multi Infrastruktur 6,97% 8 Nov/ Nov 25 5.000 5.036 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan II Continuance Bonds III
Tahap.II 2022I Phase.II 2022
PT Sarana Multi Infrastruktur 8,10% 28 Ags/ Aug 24 45.000 45.522 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan II Continuance Bonds II
Tahap.II 2019 Seri C Phase.II 2019 C Series
PT Kereta Api Indonesia 7,75% 13 Des/ Dec 24 10.000 10.134 AAA*) PT Kereta Api Indonesia
Berkelanjutan II Continuance Bonds II
2019 Seri A 2019 A Series
PT Sarana Multi Infrastruktur 7,95% 30 Okt/ Oct 24 10.000 10.136 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan II Continuance Bonds II
Tahap.III 2019 Seri C Phase.III 2019 C Series
PT Sinar Mas Agro Tahap.III 7,25% 16 Feb/ Feb25 10.000 10.045 AA-*) PT Sinar Mas Agro
Berkelanjutan III Continuance Bonds III
2022 Seri B Phase.III 2022 B Series
PT Kereta Api Indonesia 7,75% 13 Des/ Dec 24 25.000 25.398 AAA*) PT Kereta Api Indonesia
Berkelanjutan II Continuance Bonds II
2019 Seri A 2019 A Series
PT Kereta Api Indonesia 7,75% 13 Des/ Dec 24 10.000 10.159 AAA*) PT Kereta Api Indonesia
Berkelanjutan II Continuance Bonds II
2019 Seri A 2019 A Series
PT Kereta Api Indonesia 8,20% 13 Des/ Dec 26 10.000 10.383 AAA*) PT Kereta Api Indonesia
Berkelanjutan II Continuance Bonds II
2019 Seri B 2019 B Series
PT Kereta Api Indonesia 7,75% 13 Des/ Dec 24 25.000 25.388 AAA*) PT Kereta Api Indonesia
Berkelanjutan II Continuance Bonds II
2019 Seri A 2019 A Series
PT Kereta Api Indonesia 7,75% 13 Des/ Dec 24 10.000 10.155 AAA*) PT Kereta Api Indonesia
Berkelanjutan II Continuance Bonds II
2019 Seri A 2019 A Series
PT Sarana Multigriya Finans II 8,10% 28 Ags/ Aug24 20.000 20.269 AAA*) PT Sarana Multigriya Finans II
Berkelanjutan V Continuance Bonds V
2019 Seri B 2019 B Series
PT Kereta Api Indonesia 7,75% 13 Des/ Dec 24 10.000 10.158 AAA*) PT Kereta Api Indonesia
Berkelanjutan II Continuance Bonds II
2019 Seri A 2019 A Series
PT Merdeka Copper Gold 7,80% 28 Apr/ Apr 25 23.000 23.126 A+*) PT Merdeka Copper Gold
Berkelanjutan III Continuance Bonds III
2022 Seri A 2022 A Series
PT Merdeka Copper Gold 9,85% 26 Mar/ Mar 24 5.000 5.033 A+*) PT Merdeka Copper Gold
Berkelanjutan III Continuance Bonds III
2022 Seri B 2022 B Series
PT Merdeka Copper Gold 9,85% 26 Mar/Mar 24 15.000 15.099 A+*) PT Merdeka Copper Gold
Berkelanjutan III Continuance Bonds III
2022 Seri B 2022 B Series
PT Merdeka Copper Gold 9,85% 26 Mar/ Mar 24 25.000 25.173 A+*) PT Merdeka Copper Gold
Berkelanjutan III Continuance Bonds III
2022 Seri B 2022 B Series
PT Merdeka Copper Gold 10,30% 13 Des/ Dec 25 13.000 13.642 A+*) PT Merdeka Copper Gold
2022 Berkelanjutan IV Continuance Bonds IV 2022
PT Merdeka Copper Gold 9,85% 26 Mar/ Mar 24 19.000 19.129 A+*) PT Merdeka Copper Gold
Berkelanjutan II Continuance Bonds II
2021 Seri B 2021 B Series
PT Sarana Multi Infrastruktur 6,70% 11 Des/ Dec 25 14.000 14.134 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan II Continuance Bonds II
Tahap.V 2020 Seri B Phase.V 2020 B Series
PT Merdeka Copper Gold 10,30% 13 Des/ Dec 25 20.000 20.960 A+*) PT Merdeka Copper Gold
2022 Berkelanjutan IV Continuance Bonds IV 2022
PT Indonesia Infrastructure Finance 7,90% 18 Des/ Dec 24 30.000 30.434 AAA*) PT Indonesia Infrastructure
Berkelanjutan I Finance Continuance Bonds I
Tahap.I 2019 Seri C Phase.I 2019 C Series
PT Sarana Multigriya Finans 8,10% 28 Ags/ Aug 24 5.000 5.058 AAA*) PT Sarana Multigriya Finans
Berkelanjutan V Continuance Bonds V
2019 Seri B 2019 B Series
Saldo dipindahkan 1.105.500 1.113.340 Balance carried forward
- 72 -
Page 524
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2023
Tingkat
suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
Penerbit rate (%) Maturity date Acquisition cost Fair value Rating Name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Korporasi (lanjutan) Corporate Bonds (continued)
Saldo pindahan 1.105.500 1.113.340 Balance brought forward
PT Sarana Multigriya Finans 6,18% 30 Okt/ Oct 24 50.000 50.000 AAA*) PT Sarana Multigriya Finans
Berkelanjutan VII Continuance Bonds VII
2023 Seri A 2023 A Series
PT Sarana Multigriya Finans 6,18% 30 Okt/ Oct 24 50.000 50.000 AAA*) PT Sarana Multigriya Finans
Berkelanjutan VII Continuance Bonds VII
2023 Seri A 2023 A Series
PT Sarana Multigriya Finans 6,18% 30 Okt/ Oct 24 45.000 45.000 AAA*) PT Sarana Multigriya Finans
Berkelanjutan VII Continuance Bonds VII
2023 Seri A 2023 A Series
PT Sarana Multi Infrastruktur 6,97% 8 Nov/ Nov 25 23.500 23.773 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance Bonds III
Tahap II 2022 Phase II 2022
PT Toyota Astra Financial 5,70% 23 Feb/ Feb 25 20.000 19.802 AA+*) PT Toyota Astra Financial
Berkelanjutan III Continuance Bonds III
Tahap II 2022 Seri B Phase II 2022 B Series
PT Toyota Astra Financial 5,70% 23 Feb/ Feb 25 17.660 17.485 AA+*) PT Toyota Astra Financial
Berkelanjutan III Continuance Bonds III
Tahap II 2022 Seri B Phase II 2022 B Series
PT Toyota Astra Financial 6,00% 11 Jul/ Jul 26 40.000 38.881 AA+*) PT Toyota Astra Financial
Berkelanjutan IV Continuance Bonds IV
Tahap I 2023 Phase I 2023
PT Bri Finance 6,40% 11 Jul/ Jul 26 35.000 34.241 AA*) PT BRI Finance
Berkelanjutan II Continuance Bonds II
Seri B 2023 2023 B Series
PT Sampoerna Agro 7,15% 2 Mar/ Mar 25 5.000 4.948 A*) PT Sampoerna Agro
Berkelanjutan I Continuance Bonds I
Tahap III 2022 Seri A Phase III 2022 A Series
PT Perusahaan Pengelola Aset 7,00% 8 Jul/ Jul 25 65.000 63.977 AA**) PT Perusahaan Pengelola Aset
Berkelanjutan II Continuance Bonds II
2022 Seri A 2022 A Series
PT Perusahaan Pengelola Aset 10,55% 1 Sep/ Sep 25 12.000 12.392 AA*) PT Perusahaan Pengelola Aset
Berkelanjutan I Continuance Bonds I
2023 Seri B 2023 B Series
PT Sampoerna Agro 7,15% 2 Mar/ Mar 25 7.900 7.803 A*) PT Sampoerna Agro
Berkelanjutan I Continuance Bonds I
Tahap III 2022 Seri A Phase III 2022 A Series
PT Federal International Finnace 6,80% 24 Feb/ Feb 26 13.000 12.973 AAA**) PT Federal International Finnace
Berkelanjutan V Continuance Bonds V
Tahap V 2023 Seri B Phase V 2023 B Series
PT Astra Sedaya Finance 7,95% 23 Okt/ Oct 24 5.000 5.044 AAA**) PT Astra Sedaya Finance
Berkelanjutan IV Continuance Bonds IV
Tahap III 2019 Seri C Phase III 2019 C Series
PT FIF 6,40% 26 Nov/ Nov 24 50.000 50.000 AAA*) PT FIF
Berkelanjutan VI Continuance Bonds VI
Tahap II 2023 Seri A Phase II 2023 A Series
PT Sarana Multi Infrastruktur 6,97% 8 Nov/ Nov 25 40.000 40.011 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance Bonds III
Tahap II 2022 Phase II 2022
PT Pegadaian 5,80% 26 Jun/ Jun 24 50.000 49.775 AAA*) PT Pegadaian
Berkelanjutan V Continuance Bonds V
Tahap II 2023 Phase II 2023
PT Adira Dinamika Multi 6,00% 7 Jul/ Jul 26 29.000 28.327 AAA*) PT Adira Dinamika Multi
Berkelanjutan VI Continuance Bonds VI
Tahap I 2023 Seri B Phase I 2023 B Series
PT Barito Pacific 8,50% 28 Nov/ Nov 26 100.000 100.000 A+*) PT Barito Pacific
Berkelanjutan III Continuance Bonds III
Tahap II 2023 Seri A Phase II 2023 A Series
PT Astra Sedaya Finance 5,70% 22 Mar/ Mar 25 10.000 9.879 AAA**) PT Astra Sedaya Finance
Berkelanjutan V Continuance Bonds V
Tahap IV 2022 Seri B Phase IV 2022 B Series
PT Semen Indonesia 9,00% 28 Mei/ May 24 7.000 7.066 AA+*) PT Semen Indonesia
Berkelanjutan I Continuance Bonds I
Tahap II 2019 Seri A Phase II 2019 A Series
Saldo dipindahkan 1.780.560 1.784.717 Balance carried forward
- 73 -
Page 525
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2023
Tingkat
suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
Penerbit rate (%) Maturity date Acquisition cost Fair value Rating Name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Korporasi (lanjutan) Corporate Bonds (continued)
Saldo pindahan 1.780.560 1.784.717 Balance brought forward
PT Semen Indonesia 9,00% 28 Mei/ May 24 10.000 10.094 AA+*) PT Semen Indonesia
Berkelanjutan I Continuance Bonds I
Tahap II 2019 Seri A Phase II 2019 A Series
PT Astra Sedaya Finance 5,70% 22 Mar/ Mar 25 20.000 19.757 AAA**) PT Astra Sedaya Finance
Berkelanjutan V Continuance Bonds V
Tahap IV 2022 Seri B Phase IV 2022 B Series
PT Adira Dinamika Multi 5,50% 17 Jul/ Jul 24 49.000 48.760 AAA*) PT Adira Dinamika Multi
Berkelanjutan VI Continuance Bonds VI
Tahap I 2023 Seri A Phase I 2023 A Series
PT Astra Sedaya Finance 5,70% 22 Mar/ Mar 25 30.000 29.649 AAA*) PT Astra Sedaya Finance
Berkelanjutan V Continuance Bonds V
Tahap IV 2022 Seri B Phase IV 2022 B Series
PT Sinar Mas Agro 8,75% 10 Jun/ Jun 24 4.000 4.028 AAA*) PT Sinar Mas Agro
Berkelanjutan III Continuance Bonds III
Tahap I 2021 Seri B Phase I 2021 B Series
PT Sinar Mas Agro 8,50% 19 Okt/ Oct 24 6.000 6.067 AAA*) PT Sinar Mas Agro
Berkelanjutan III Continuance Bonds III
Tahap II 2021 Seri B Phase II 2021 B Series
PT Sarana Multigriya Finans-I 5,50% 22 Jul/ Jul 24 15.000 14.926 AAA*) PT Sarana Multigriya Finans-I
Berkelanjutan VII Continuance Bonds VII
2023 Seri B 2023 B Series
PT Sampoerna Agro 9,75% 3 Mar/ Mar 25 1.000 1.026 A*) PT Sampoerna Agro
Berkelanjutan I Continuance Bonds I
Tahap I 2020 Seri B Phase I 2020 B Series
PT Adira Dinamika Multi Fin 6,00% 7 Jul/ Jul 26 25.000 24.517 AAA*) PT Adira Dinamika Multi Fin
Berkelanjutan VI Continuance Bonds VI
Tahap I 2023 Seri B Phase I 2023 B Series
PT Indonesia Infrastructure Finance 6,70% 22 Des/ Dec 26 15.000 15.000 AAA*) PT Indonesia Infrastructure Finance
Berkelanjutan II Continuance Bonds II
Tahap I 2023 Seri B Phase I 2023 B Series
PT Indonesia Infrastructure Finance 6,45% 2 Jan/ Jan 25 10.000 10.000 AAA*) PT Indonesia Infrastructure Finance
Berkelanjutan II Continuance Bonds II
Tahap I 2023 Seri A Phase I 2023 A Series
PT Indonesia Infrastructure Finance 6,70% 22 Des/ Dec 26 15.000 15.000 AAA*) PT Indonesia Infrastructure Finance
Berkelanjutan II Continuance Bonds II
Tahap I 2023 Seri B Phase I 2023 B Series
PT BFI Finance Indonesia 6,25% 7 Feb/ Feb 24 3.000 2.998 AA-**) PT BFI Finance Indonesia
Berkelanjutan V Continuance Bonds V
Tahap III 2023 Seri A Phase III 2023 A Series
PT Indonesia Infrastructure Finance 6,45% 2 Jan/ Jan 25 8.000 8.000 AAA*) PT Indonesia Infrastructure Finance
Berkelanjutan II Continuance Bonds II
Tahap I 2023 Seri A Phase I 2023 A Series
PT Indonesia Infrastructure Finance 6,70% 22 Des/ Dec 26 12.000 12.000 AAA*) PT Indonesia Infrastructure Finance
Berkelanjutan II Continuance Bonds II
Tahap I 2023 Seri B Phase I 2023 B Series
PT Indonesia Infrastructure Finance 6,45% 2 Jan/ Jan 25 10.000 10.000 AAA*) PT Indonesia Infrastructure Finance
Berkelanjutan II Continuance Bonds II
Tahap I 2023 Seri A Phase I 2023 B Series
PT Protelindo 6,35% 31 Mar/ Mar 24 50.000 50.005 AAA**) PT Protelindo
Berkelanjutan III Continuance Bonds III
Tahap II 2023 Seri A Phase II 2023 A Series
PT Pegadaian 5,90% 4 Sep/ Sep 24 20.000 19.933 AAA*) PT Pegadaian
Berkelanjutan V Continuance Bonds V
Tahap IV 2023 Seri A Phase IV 2023 A Series
PT Pegadaian 5,90% 4 Sep/ Sep 24 27.000 26.904 AAA*) PT Pegadaian
Berkelanjutan V Continuance Bonds V
Tahap IV 2023 Seri A Phase IV 2023 A Series
PT Pemodalan Nasional Mada 5,50% 22 Apr/ Apr 25 20.000 19.703 AA*) PT Pemodalan Nasional Mada
Berkelanjutan IV Continuance Bonds IV
Tahap II 2022 Seri B Phase II 2022 B Series
Saldo dipindahkan 2.130.560 2.133.084 Balance carried forward
- 74 -
Page 526
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2023
Tingkat
suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
Penerbit rate (%) Maturity date Acquisition cost Fair value Rating Name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Korporasi (lanjutan) Corporate Bonds (continued)
Saldo pindahan 2.130.560 2.133.084 Balance brought forward
PT Federal International Fincnce 6,00% 5 Mar/ Mar 24 50.000 49.966 AAA**) PT Federal International Fincnce
Berkelanjutan V Continuance Bonds V
Tahap V 2023 Seri A Phase V 2023 A Series
PT Pemodalan Nasional Mada 5,50% 22 Apr/ Apr 25 20.000 19.713 AA*) PT Pemodalan Nasional Mada
Berkelanjutan IV Continuance Bonds IV
Tahap II 2022 Seri B Phase II 2022 B Series
PT Protelindo 6,35% 31 Mar/ Mar 24 50.000 50.006 AAA**) PT Protelindo
Berkelanjutan III Continuance Bonds III
Tahap II 2023 Seri A Phase II 2023 A Series
PT Sarana Multi Infrastruktur 6,70% 17 Mei/ May 26 65.000 65.007 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance Bonds III
Tahap III Phase III
PT Permodalan Sukuk Mudharabah 5,90% 21 Apr/ Apr 24 15.000 14.982 AA+*) PT Permodalan Sukuk Mudharabah
Berkelanjutan I Continuance Bonds I
Tahap.II 2023 Seri A Phase.II 2023 A Series
PT Adira Sukuk Mudharabah 6,00% 7 Jul/ Jul 26 10.000 9.769 AAA*) PT Adira Sukuk Mudharabah
Berkelanjutan V Continuance Bonds V
Tahap I 2023 Seri B Phase I 2023 B Series
Jumlah Obligasi Korporasi 2.340.560 2.342.527 Total of Corporate Bonds
Ditambah bunga yang belum 9.083 - Plus Unamortized Interest
diamortisasi
Dikurang diskonto diterima di muka (7.116) - Less unearned discount
Jumlah Obligasi Korporasi - bersih 2.342.527 2.342.527 Total of Corporate Bonds - net
Obligasi Ritel Retail Bonds
ORI 019 – 001508 5,57% 15 Feb/ Feb 24 10.000 10.014 ORI 019 – 001508
ORI 019 – 001509 5,57% 15 Feb/ Feb 24 10.000 10.014 ORI 019 – 001509
ORI 019 – 001507 5,57% 15 Feb/ Feb 24 20.000 20.028 ORI 019 – 001507
ORI 019 – 001532 5,57% 15 Feb/ Feb 24 30.000 30.045 ORI 019 – 001532
ORI 019 – 001531 5,57% 15 Feb/ Feb 24 19.000 19.029 ORI 019 – 001531
ORI 019 – 001536 5,57% 15 Feb/ Feb 24 30.000 30.043 ORI 019 – 001536
ORI 019 – 001535 5,57% 15 Feb/ Feb 24 20.000 20.029 ORI 019 – 001535
ORI 019 – 001550 5,57% 15 Feb/ Feb 24 20.000 20.027 ORI 019 – 001550
ORI 019 – 001549 5,57% 15 Feb/ Feb 24 10.000 10.013 ORI 019 – 001549
ORI 019 – 001662 5,57% 15 Feb/ Feb 24 10.000 10.010 ORI 019 – 001662
ORI 019 – 001667 5,57% 15 Feb/ Feb 24 20.000 20.017 ORI 019 – 001667
Jumlah Obligasi Ritel 199.000 199.269 Total of Retail Bonds
Ditambah premi dibayar 269 - Plus prepaid premium
dimuka
Jumlah Obligasi Ritel- bersih 199.269 199.269 Total of Retail Bonds – net
Obligasi Bank Bank Bonds
PT Bank Mandiri Taspen 6,50% 28 Apr/ Apr 24 30.000 30.000 AA**) PT Bank Mandiri Taspen
Berkelanjutan I Continuance Bonds I
Thp.II Thn 2021 Seri A Phase.II 2021 A Series
PT Bank Mandiri Taspen 6,50% 28 Apr/ Apr 24 7.000 7.000 AA**) PT Bank Mandiri Taspen
Berkelanjutan I Continuance Bonds I
Thp.II Thn 2021 Seri A Phase.II 2021 A Series
PT Bank Mandiri Taspen 6,50% 28 Apr/ Apr 24 25.000 25.000 AA**) PT Bank Mandiri Taspen
Berkelanjutan I Continuance Bonds I
Thp.II Thn 2021 Seri A Phase.II 2021 A Series
PT Bank Mandiri Taspen 6,50% 28 Apr/ Apr 24 10.000 10.000 AA**) PT Bank Mandiri Taspen
Berkelanjutan I Continuance Bonds I
Thp.II Thn 2021 Seri A Phase.II 2021 A Series
PT.BNI Persero Tbk 6,35% 21 Jun/ Jun 25 25.000 25.000 AAA**) PT.BNI Persero Tbk
Green Bond I Green Bond I
Thn.2022 Seri A 2022 A Series
PT BRI Tahun 2022 5,75% 20 Jun/ Jul 25 20.000 20.000 AAA*) PT BRI Tahun 2022
Berkelanjutan I Continuance Bonds I
Seri B GB B Series GB
Saldo dipindahkan 117.000 117.000 Balance carried forward
- 75 -
Page 527
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2023
Tingkat
suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
Penerbit rate (%) Maturity date Acquisition cost Fair value Rating Name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Bank (lanjutan) Bank Bonds (continued)
Saldo pindahan 117.000 117.000 Balance brought forward
PT BRI Tahun 2022 5,75% 20 Jul/ Jul 25 20.000 20.000 AAA*) PT BRI Tahun 2022
Berkelanjutan I Continuance Bonds I
Seri B GB B Series GB
PT BRI Tahun 2022 5,75% 20 Jul/ Jul 25 15.000 15.000 AAA*) PT BRI Tahun 2022
Berkelanjutan I Continuance Bonds I
Seri B GB B Series GB
PT BRI Tahun 2022 5,75% 20 Jul/ Jul 25 5.000 5.000 AAA*) PT BRI Tahun 2022
Berkelanjutan I Continuance Bonds I
Seri B GB B Series GB
Jumlah Obligasi Bank - bersih 157.000 157.000 Total of Bank Bondss - net
Medium Term Note (MTN) Medium Term Note (MTN)
PT.Dayamitra Telekomunikasi Tbk 6,20% 6 Okt/ Oct 24 200.000 200.000 AAA*) PT.Dayamitra Telekomunikasi Tbk
Tahun 2023 200.000 200.000 Year 2023
Jumlah MTN - bersih Total of MTN - net
Wesel Ekspor Dengan LC Export Money Order with LC
Hillconjaya Sakti 9,00% 28 Mei/ May 24 131.863 131.863 - Hillconjaya Sakti
037/001/2143/Dn/23B (Artha) 037/001/2143/Dn/23B (Artha)
Jumlah Wesel Ekspor Dengan LC – Total of Export Money Order with LC
bersih 131.863 131.863 - net
Obligasi Pemerintah Government Bonds
Dollar Amerika Serikat United States Dollar
INDON 25 - 001546-800003-493 4,13% 15 Jan/ Jan 25 46.191 46.795 INDON 25 - 001546-800003-493
INDON 25 - 001651-800003-514 4,13% 15 Jan/ Jan 25 30.794 31.119 INDON 25 - 001651-800003-514
Jumlah Obligasi Pemerintah 76.985 77.914 Totak of Goverment Bonds
Keuntungan yang belum direalisasi 929 Unrealized gains
Jumlah Obligasi Pemerintah - bersih 77.914 77.914 Total of Goverment Bonds - net
Sub jumlah 5.919.959 5.919.959 Sub total
Cadangan kerugian penurunan nilai (682) (682) Allowance for impairment losses
Jumlah efek-efek - bersih 5.919.277 5.919.277 Total marketable securities - net
2022
Tingkat suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Pihak ketiga Third parties
Rupiah Rupiah
Nilai wajar melalui Fair value through
penghasilan komprehensif other comprehensive income
lain
Obligasi Pemerintah Government Bonds
FR 0084 – 001440 7,25% 15 Feb/ Feb 2026 200.000 205.338 FR 0084 – 001440
FR 0085 – 001441 7,75% 15 Feb/ Feb 2026 190.000 199.954 FR 0085 – 001441
FR 0078 – 001444 6,50% 15 Feb/ Feb 2026 10.000 10.796 FR 0078 – 001444
FR 0078 – 001447 8,25% 15 Feb/ Feb 2026 10.000 10.796 FR 0078 – 001447
FR 0070 – 001494 8,38% 15 Feb/ Feb 2026 10.000 10.327 FR 0070 – 001494
FR 0087 – 001525 6,50% 15 Feb/ Feb 2026 40.000 39.072 FR 0087 – 001525
FR 0081 – 001607 8,25% 15 Feb/ Feb 2026 20.000 20.196 FR 0081 – 001607
Jumlah Obligasi 480.000 496.479 Total Government
Pemerintah Bonds
Ditambah bunga yang 16.479 - Pluss unamortized interest
belum diamortisasi
Jumlah Obligasi 496.479 496.479 Total Government Bonds
Pemerintah – bersih - net
- 76 -
Page 528
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2022
Tingkat suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Nilai wajar melalui Fair value through
penghasilan komprehensif other comprehensive income
lain (lanjutan) (continued)
Obligasi Korporasi Corporate Bonds
PT Sinar Mas Agro 5,00% 26 Feb/ Feb 2023 2.000 2.002 A+*) PT Sinar Mas Agro
Berkelanjutan III Continuance bonds IV
Tahap III 2022 Seri A Phase III 2022 A series
PT Adira Dinamika Multi 3,50% 2 Apr/ Apr 2023 10.000 9.967 AAA*) PT Adira Dinamika Multi
Berkelanjutan V Continuance bonds V
Tahap III 2022 Seri A Phase III 2022 A series
PT Federal International 3,50% 5 Apr/ Apr 2023 20.000 19.957 AAA*) PT Federal International
Finance Finance
Berkelanjutan V Continuance bonds V
Tahap III 2022 Seri A Phase III 2022 A series
PT Federal International 3,50% 5 Apr/ Apr 2023 15.000 14.968 AAA*) PT Federal International
Finance Finance
Berkelanjutan V Continuance bonds V
Tahap III 2022 Seri A Phase III 2022 A series
PT Federal International 3,50% 5 Apr/ Apr 2023 20.000 19.957 AAA*) PT Federal International
Finance Finance
Berkelanjutan V Continuance bonds V
Tahap III 2022 Seri A Phase III 2022 A series
PT PNM 3,75% 2 Mei/ May 2023 20.000 20.117 AA*) PT PNM
Berkelanjutan IV Continuance bonds IV
Tahap II 2022 Seri A Phase II 2022 A series
PT PNM 3,75% 2 Mei/ May 2023 25.000 25.146 AA*) PT PNM
Berkelanjutan IV Continuance bonds IV
Tahap II 2022 Seri A Phase II 2022 A series
PT Pegadaian 3,60% 6 Mei/ May 2023 50.000 50.321 AAA*) PT Pegadaian
Berkelanjutan V Continuance bonds V
Tahap I 2022 Seri A Phase I 2022 A series
PT Pegadaian 3,60% 6 Mei/ May 2023 50.000 50.321 AAA*) PT Pegadaian
Berkelanjutan V Continuance bonds V
Tahap I 2022 Seri A Phase I 2022 A series
PT Pegadaian 3,60% 6 Mei/ May 2023 50.000 50.321 AAA*) PT Pegadaian
Berkelanjutan V Continuance bonds V
Tahap I 2022 Seri A Phase I 2022 A series
PT Pegadaian 3,60% 6 Mei/ May 2023 50.000 50.321 AAA*) PT Pegadaian
Berkelanjutan V Continuance bonds V
Tahap I 2022 Seri A Phase I 2022 A series
PT SANF 4,50% 20 Jun/ Jun 2023 1.500 1.505 AA*) PT SANF
Berkelanjutan IV Continuance bonds IV
Tahap I 2022 Seri A Phase I 2022 A series
PT Sinar Mas Agro 4,75% 16 Jul/ Jul 2023 10.000 9.953 AA-*) PT Sinar Mas Agro
Berkelanjutan IV Continuance bonds IV
Tahap I 2022 Seri A Phase I 2022 A series
PT Tower Bersama 5,90% 2 Mar/ Mar 2025 25.000 24.840 AA+*) PT Tower Bersama
Infrastruktur Infrastruktur
Berkelanjutan V Continuance bonds V
Tahap III 2022 Seri B Phase III 2022 B series
PT Tower Bersama 5,90% 2 Mar/ Mar 2025 10.000 9.936 AA+*) PT Tower Bersama
Infrastruktur Infrastruktur
Berkelanjutan V Continuance bonds V
Tahap III 2022 Seri B Phase III 2022 B series
PT Merdeka Copper Gold 5,50% 8 Sep/ Sep 2023 20.000 19.973 A+*) PT Merdeka Copper Gold
Berkelanjutan II Continuance bonds II
Tahap III 2022 Seri A Phase III 2022 A series
PT Sinar Mas Agro 5,00% 26 Feb/ Feb 2023 8.000 8.009 AA-*) PT Sinar Mas Agro
Berkelanjutan III Continuance bonds III
Tahap III 2022 Seri A Phase III 2022 A series
Jumlah Obligasi Korporasi 386.500 387.614 Total of Corporate Bonds
Ditambah bunga yang 1.114 - Plus unamortized interest
belum diamortisasi
Jumlah Obligasi Korporasi 387.614 387.614 Total of Corporate Bonds
- bersih - net
- 77 -
Page 529
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2022
Tingkat suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Nilai wajar melalui Fair value through
penghasilan komprehensif other comprehensive income
lain (lanjutan) (continued)
Obligasi Ritel Retail Bond
ORI 21 – 001562 4,90% 15 Feb/ Feb 2025 30.000 29.246 ORI 21 – 001562
ORI 21 – 001563 4,90% 15 Feb/ Feb 2025 20.000 19.497 ORI 21 – 001563
ORI 21 – 001582 4,90% 15 Feb/ Feb 2025 10.000 9.749 ORI 21 – 001582
ORI 21 – 001599 4,90% 15 Feb/ Feb 2025 20.000 19.497 ORI 21 – 001599
Jumlah Obligasi Ritel 80.000 77.989 Total of Retail Bonds
Dikurangi bunga yang belum (2.011) - Less unamortized interest
diamortisasi
Jumlah Obligasi Ritel – bersih 77.989 77.989 Total of Retail Bonds - net
Biaya perolehan yang Amortized cost
diamortisasi
Obligasi Pemerintah Government Bonds
Rupiah Rupiah
FR 0062 – 001131 6,38% 15 Apr/ Apr 2042 190.000 188.084 FR 0062 – 001131
FR 0064 – 001133 6,12% 15 Mei/ May 2028 166.759 163.067 FR 0064 – 001133
FR 0065 – 001135 6,62% 15 Mei/ May 2033 144.809 141.416 FR 0065 – 001135
FR 0077 – 001445 8,12% 15 Mei/ May 2024 10.000 10.178 FR 0077 – 001445
FR 0077 – 001446 8,12% 15 Mei/ May 2024 10.000 10.197 FR 0077 – 001446
FR 0070 – 001669 8,38% 15 Mar/ Mar2024 12.000 12.437 FR 0070 – 001669
FR 0081 – 001671 6,50% 15 Jun/ Jun 2025 25.000 25.158 FR 0081 – 001671
FR 0081 – 001679 6,50% 15 Jun/ Jun 2025 50.000 50.521 FR 0081 – 001679
FR 0077 – 001672 8,12% 15 Mei/ May 2024 20.000 20.531 FR 0077 – 001672
FR 0070 – 001675 8,38% 15 Mar/ Mar 2024 20.000 20.470 FR 0070 – 001675
FR 0081 – 001676 6,50% 15 Jun/ Jun 2025 30.000 29.904 FR 0081 – 001676
FR 0081 – 001678 6,50% 15 Jun/ Jun 2025 30.000 29.940 FR 0081 – 001678
FR 0081– 001680 6,50% 15 Jun/ Jun 2025 30.000 30.301 FR 0081– 001680
FR 0081 – 001682 6,50% 15 Jun/ Jun 2025 30.000 30.304 FR 0081 – 001682
FR 0044 – 001681 10,00% 15 Sep/ Sep 2024 30.193 32.321 FR 0044 – 001681
FR 0077 – 001683 8,12% 15 Mei/ May 2024 20.000 20.827 FR 0077 – 001683
FR 0077 – 001684 8,12% 15 Mei/ May 2024 10.000 10.413 FR 0077 – 001684
FR 0040 – 001685 11,00% 15 Sep/ Sep 2025 100.000 111.992 FR 0040 – 001685
FR 0046 – 001687 9,50% 15 Jul/ Jul 2023 30.000 30.835 FR 0046 – 001687
FR 0077 – 001688 8,12% 15 Mei/ May 2024 20.000 20.850 FR 0077 – 001688
FR 0070 – 001689 8,38% 15 Mar/ Mar 2024 30.000 31.223 FR 0070 – 001689
FR 0046 – 001697 9,50% 15 Jul/ Jul 2023 20.000 20.529 FR 0046 – 001697
FR 0040 – 001698 11,00% 15 Sep/ Sep 2025 17.459 19.555 FR 0040 – 001698
FR 0046 – 001693 9,50% 15 Jul/ Jul 2023 10.000 10.265 FR 0046 – 001693
FR 0046 – 001695 9,50% 15 Jul/ Jul 2023 25.000 25.661 FR 0046 – 001695
FR 0046 – 001696 9,50% 15 Jul/ Jul 2023 20.000 20.531 FR 0046 – 001696
FR 0039 – 001699 11,75% 15 Ags/ Augs 2023 29.530 30.833 FR 0039 – 001699
FR 0046 – 001700 9,50% 15 Jul/ Jul 2023 50.000 51.322 FR 0046 – 001700
FR 0044 – 001552 10,00% 15 Sep/ Sep 2024 30.000 32.246 FR 0044 – 001552
FR 0044 – 001553 10,00% 15 Sep/ Sep 2024 20.000 21.497 FR 0044 – 001553
FR 0081 – 001554 6,50% 15 Jun/ Jun 2025 5.000 5.092 FR 0081 – 001554
FR 0070 – 001564 8,38% 15 Mar/ Mar 2024 20.000 20.741 FR 0070 – 001564
FR 0070 - 001573 8,38% 15 Mar/ Mar 2024 10.000 10.300 FR 0070 - 001573
FR 0070 - 001574 8,38% 15 Mar/ Mar 2024 10.000 10.300 FR 0070 - 001574
FR 0081 – 001575 6,50% 15 Jun/ Jun 2025 10.000 10.047 FR 0081 – 001575
FR 0081 – 001576 6,50% 15 Jun/ Jun 2025 10.000 10.042 FR 0081 – 001576
FR 0039 – 001565 11,75% 15 Ags/ Augs 2023 20.000 20.881 FR 0039 – 001565
FR 0044 – 001572 10,00% 15 Sep/ Sep 2024 20.000 21.478 FR 0044 – 001572
FR 0039 – 001577 11,75% 15 Ags/ Augs 2023 30.000 31.254 FR 0039 – 001577
FR 0039 – 001578 11,75% 15 Ags/ Augs 2023 10.000 10.417 FR 0039 – 001578
FR 0039 – 001579 11,75% 15 Ags/ Augs 2023 10.000 10.423 FR 0039 – 001579
FR 0044 – 001558 10,00% 15 Sep/ Sep 2024 20.000 21.517 FR 0044 – 001558
FR 0040 – 001555 11,00% 15 Sep/ Sep 2025 20.000 22.491 FR 0040 – 001555
FR 0046 – 001559 9,50% 15 Jul/ Jul 2023 40.000 41.059 FR 0046 – 001559
FR 0040 – 001584 11,00% 15 Sep/ Sep 2025 30.000 33.360 FR 0040 – 001584
FR 0070 – 001588 8,38% 15 Mar/ Mar 2024 10.000 10.349 FR 0070 – 001588
FR 0063 – 001600 5,62% 15 Mei/ May 2023 20.000 20.029 FR 0039 – 001578
Jumlah Obligasi Pemerintah 1.525.750 1.563.188 Total of Goverment Bonds
Ditambah bunga yang 37.438 - Plus unamortized interest
diamortisasi
Jumlah Obligasi Pemerintah 1.563.188 1.563.188 Total of Retail Bonds - net
– bersih
- 78 -
Page 530
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2022
Tingkat suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Pemerintah Bank Bonds
Dollar Amerika Serikat United States Dollar
INDON 25 - 001546 4,13% 15 Jan/ Jan 2025 46.703 47.901 INDON 25 – 001546
INDON 25 - 001651 4,13% 15 Jan/ Jan 2025 31.135 31.780 INDON 25 – 001651
Jumlah Obligasi Pemerintah 77.838 79.681 Total of Goverment Bonds
Ditambah bunga yang 1.843 - Plus unamortized interest
diamortisasi
Jumlah Obligasi Pemerintah – 79.681 79.681 Total of Goverment Bonds -
bersih Net
Obligasi Bank Bank Bonds
PT Bank Mandiri Taspen 6,25% 28 Apr / Apr 2024 7.000 7.000 AAA*) PT Bank Mandiri Taspen
Berkelanjutan I Continuance bonds I
Tahap II 2021 Seri A Phase II 2021 A series
PT Bank Mandiri Taspen 6,50% 28 Apr / Apr 2024 10.000 10.000 AA*) PT Bank Mandiri Taspen
Berkelanjutan I Continuance bonds I
Tahap II 2021 Seri A Phase II 2021 A series
PT Bank Mandiri Taspen 6,50% 28 Apr / Apr 2024 25.000 25.000 AA*) PT Bank Mandiri Taspen
Berkelanjutan I Continuance bonds I
Tahap II 2021 Seri A Phase II 2021 A series
PT Bank Mandiri Taspen 6,50% 28 Apr / Apr 2024 30.000 30.000 AA*) PT Bank Mandiri Taspen
Berkelanjutan I Continuance bonds I
Tahap II 2021 Seri A Phase II 2021 A series
PT Bank Negara Indonesia 6,35% 21 Jun/ Jun 2025 25.000 25.000 AAA*) PT Bank Negara Indonesia
Persero Tbk Tbk
Green Bond I 2022 Seri A Green Bond I 2022 A series
PT Bank Rakyat Indonesia 5,75% 20 Jul/ Jul 2025 5.000 5.000 AAA*) PT Bank Rakyat Indonesia
Berkelanjutan I Seri B Phase I 2021 B series
PT Bank Rakyat Indonesia 5,75% 20 Jul/ Jul 2025 15.000 15.000 AAA*) PT Bank Rakyat Indonesia
Berkelanjutan I Seri B Phase I 2021 B series
PT Bank Rakyat Indonesia 5,75% 20 Jul/ Jul 2025 20.000 20.000 AAA*) PT Bank Rakyat Indonesia
Berkelanjutan I Seri B Phase I 2021 B series
PT Bank Rakyat Indonesia 5,75% 20 Jul/ Jul 2025 20.000 20.000 AAA*) PT Bank Rakyat Indonesia
Berkelanjutan I Seri B Phase I 2021 B series
Jumlah Obligasi Bank 157.000 157.000 Total of Bank Bonds
Obligasi Korporasi Corporate Bonds
PT Sampoerna Agro 9,35% 3 Mar/ Mar 2023 50.000 50.000 A-*) PT Sampoerna Agro
Berkelanjutan I Continuance bonds I
Tahap I 2020 Seri A Phase I 2020 A series
PT Adira Finance 7,50% 21 Mar/ Mar 2023 4.000 4.000 AAA*) PT Adira Finance
Berkelanjutan IV Continuance bonds IV
Tahap II 2018 Seri D Phase II 2018 D series
PT Astra Sedaya Finance 7,00% 27 Mar/ Mar 2023 30.000 30.000 AAA*) PT Astra Sedaya Finance
Berkelanjutan IV Continuance bonds IV
Tahap IV 2020 Seri B Phase IV 2020 B series
PT Sarana Multigriya 5,75% 10 Feb/ Feb 2024 10.000 10.000 AAA*) PT Sarana Multigriya
Finansial Finansial
Berkelanjutan V Continuance bonds V
Tahap V 2021 Seri B Phase V 2021 B series
PT Sarana Multigriya 5,75% 10 Feb/ Feb 2024 40.000 40.000 AAA*) PT Sarana Multigriya
Finansial Finansial
Berkelanjutan V Continuance bonds V
Tahap V 2021 Seri B Phase V 2021 B series
PT Tower Bersama 6,75% 17 Feb/ Feb 2024 50.000 50.000 AA+*) PT Tower Bersama
Infrastruktur Infrastruktur
Berkelanjutan IV Continuance bonds IV
Tahap III 2021 Seri B Phase III 2021 B series
PT PNM 7,25% 17 Mar/ Mar 2024 15.000 15.000 A+*) PT PNM
Berkelanjutan III Continuance bonds III
Tahap V 2021 Seri B Phase V 2021 B series
PT PNM 7,25% 17 Mar/ Mar 2024 5.000 5.000 A+*) PT PNM
Berkelanjutan III Continuance bonds III
Tahap V 2021 Seri B Phase V 2021 B series
PT BFI Finance Indonesia 7,75% 8 Jun/ Jun 2024 20.000 20.000 A-*) PT BFI Finance Indonesia
Berkelanjutan V Continuance bonds V
Tahap I 2021 Seri B Phase I 2021 B series
Saldo dipindahkan 224.000 224.000 Balance carried forward
- 79 -
Page 531
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2022
Tingkat suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Korporasi (lanjutan) Corporate Bonds (continued)
Saldo pindahan 224.000 224.000 Balance brought forward
PT BFI Finance Indonesia 7,75% 8 Jun/ Jun 2024 10.000 10.000 A-*) PT BFI Finance Indonesia
Berkelanjutan V Continuance bonds V
Tahap I 2021 Seri B Phase I 2021 B series
PT BFI Finance Indonesia 7,75% 6 Ags/ Augs 2024 20.000 20.000 A+*) PT BFI Finance Indonesia
Berkelanjutan V Continuance bonds V
Tahap II 2021 Seri C Phase II 2021 C series
PT BFI Finance Indonesia 7,75% 6 Ags/ Augs 2024 40.000 40.000 A+*) PT BFI Finance Indonesia
Berkelanjutan V Continuance bonds V
Tahap II 2021 Seri C Phase II 2021 C series
PT Sinar Mas Agro 8,50% 19 Okt/ Okt 2024 40.000 40.000 A+*) PT Sinar Mas Agro
Berkelanjutan III Continuance bonds III
Tahap II 2021 Seri B Phase II 2021 B series
PT Sinar Mas Agro 8,50% 19 Okt/ Okt 2024 30.000 30.000 A+*) PT Sinar Mas Agro
Berkelanjutan III Continuance bonds III
Tahap II 2021 Seri B Phase II 2021 B series
PT Sinar Mas Agro 7,25% 16 Feb/ Feb 2025 35.000 35.000 A+*) PT Sinar Mas Agro
Berkelanjutan III Continuance bonds III
Tahap III 2022 Seri B Phase III 2022 B series
PT Merdeka Copper Gold 5,00% 15 Mar/ Mar 2023 10.000 10.000 A*) PT Merdeka Copper Gold
Berkelanjutan III Continuance bonds III
Tahap I 2022 Seri A Phase I 2022 A series
PT Astra Sedaya Finance 3,50% 2 Apr/ Apr 2023 10.000 10.000 AAA*) PT Astra Sedaya Finance
Berkelanjutan V Continuance bonds V
Tahap IV 2022 Seri A Phase IV 2022 A series
PT Federal International 7,25% 7 Okt/ Okt 2023 5.000 5.129 AAA*) PT Federal International
Finance Finance
Berkelanjutan IV Continuance bonds IV
Tahap II 2020 Seri B Phase II 2020 B series
PT Adira Dinamika Multi 9,25% 16 Ags/ Ags 2023 3.000 3.095 AAA*) PT Adira Dinamika Multi
Finance Finance
Berkelanjutan IV Continuance bonds IV
Tahap III 2018 Seri E Phase III 2018 E series
PT PNM 5,50% 22 Apr/ Apr 2025 7.000 7.000 AA*) PT PNM
Berkelanjutan IV Continuance bonds IV
Tahap II 2022 Seri B Phase II 2022 B series
PT PNM 5,50% 22 Apr/ Apr 2025 10.000 10.000 AA*) PT PNM
Berkelanjutan IV Continuance bonds IV
Tahap II 2022 Seri B Phase II 2022 B series
PT Perusahaan Pengelolaan 7,00% 8 Jul/ Jul 2025 50.000 50.000 AA*) PT Perusahaan Pengelolaan
Aset Aset
Berkelanjutan II 2022 Seri A Continuance bonds II 2022
A series
PT Perusahaan Pengelolaan 7,00% 8 Jul/ Jul 2025 50.000 50.000 AA*) PT Perusahaan Pengelolaan
Aset Aset
Berkelanjutan II 2022 Seri A Continuance bonds II 2022
A series
PT PNM 4,10% 21 Ags/ Augs 2023 10.000 10.000 AA*) PT PNM
Berkelanjutan V Continuance bonds V
Tahap I 2022 Seri A Phase I 2022 A series
PT PNM 6,35% 11 Ags/ Augs 2025 15.000 15.000 AA*) PT PNM
Berkelanjutan V Continuance bonds V
Tahap I 2022 Seri B Phase I 2022 B series
PT Tower Bersama 5,85% 11 Ags/ Augs 2025 15.000 15.000 AA*) PT Tower Bersama
Infrastruktur Infrastruktur
Berkelanjutan V Continuance bonds V
Tahap IV 2022 Seri B Phase IV 2022 B series
PT Astra Sedaya Finance 6,35% 26 Ags/ Augs 2025 40.000 40.000 AAA*) PT Astra Sedaya Finance
Berkelanjutan V Continuance bonds V
Tahap V 2022 Seri B Phase V 2022 B series
PT Sarana Multi Infrastruktur 6,98% 8 Ags/ Augs 2025 10.000 10.000 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance bonds III
Tahap II 2022 Phase II 2022
PT Sarana Multi Infrastruktur 6,98% 8 Ags/ Augs 2025 10.000 10.000 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance bonds III
Tahap II 2022 Phase II 2022
Saldo dipindahkan 644.000 644.224 Balance carried forward
- 80 -
Page 532
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2022
Tingkat suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Obligasi Korporasi (lanjutan) Corporate Bonds (continued)
Saldo pindahan 644.000 644.224 Balance brought forward
PT Sarana Multi Infrastruktur 6,98% 8 Ags/ Augs 2025 10.000 10.000 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance bonds III
Tahap II 2022 Phase II 2022
PT Sarana Multi Infrastruktur 6,98% 8 Ags/ Augs 2025 10.000 10.000 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance bonds III
Tahap II 2022 Phase II 2022
PT Sarana Multi Infrastruktur 6,98% 8 Ags/ Augs 2025 10.000 10.000 AAA*) PT Sarana Multi Infrastruktur
Berkelanjutan III Continuance bonds III
Tahap II 2022 Phase II 2022
PT Federal International 6,50% 8 Okt/ Okt 2024 7.000 7.023 AA*) PT Federal International
Finance Finance
Berkelanjutan V Continuance bonds V
Tahap I 2021 Seri B Phase I 2021 B Series
Jumlah Obligasi Korporasi 681.000 681.247 Total of Corporate Bonds
Ditambah bunga yang 247 - Plus unamortized interest
belum diamortisasi
Jumlah Obligasi Korporasi 681.247 681.247 Total of Corporate Bonds
- bersih - net
Obligasi Ritel Retail Bonds
ORI 019 – 001507 5,57% 18 Okt/ Okt 2021 20.000 20.256 ORI 019 – 001507
ORI 019 – 001508 5,57% 18 Okt/ Okt 2021 10.000 10.128 ORI 019 – 001508
ORI 019 – 001509 5,57% 18 Okt/ Okt 2021 10.000 10.128 ORI 019 – 001509
ORI 017 – 001514 6,40% 22 Okt/ Okt 2021 50.000 50.638 ORI 017 – 001514
ORI 017 – 001524 6,40% 22 Des/ Dec 2021 50.000 50.607 ORI 017 – 001524
ORI 017 – 001551 6,40% 4 Jul / Jul 2022 50.000 50.521 ORI 017 – 001551
ORI 019 – 001531 5,57% 2 Mar / Mar 2022 19.000 19.261 ORI 019 – 001531
ORI 019 – 001532 5,57% 2 Mar / Mar 2022 30.000 30.413 ORI 019 – 001532
ORI 019 – 001535 5,57% 11 Mar / Mar 2022 20.000 20.261 ORI 019 – 001535
ORI 019 – 001536 5,57% 11 Mar / Mar 2022 30.000 30.392 ORI 019 – 001536
ORI 019 – 001549 5,57% 7 Apr/ Apr 2022 10.000 10.121 ORI 019 – 001549
ORI 019 – 001550 5,57% 7 Apr/ Apr 2022 20.000 20.243 ORI 019 – 001550
ORI 019 – 001662 5,57% 21 Apr/ Apr 2022 10.000 10.096 ORI 019 – 001662
ORI 019 – 001667 5,57% 27 Apr/ Apr 2022 20.000 20.149 ORI 019 – 001667
ORI 018 – 001668 5,70% 27 Apr/ Apr 2022 8.000 8.064 ORI 018 – 001668
ORI 018 – 001691 5,70% 10 Jun/ Jun 2022 20.000 20.140 ORI 018 – 001691
ORI 018 – 001598 5,70% 16 Sep/ Sep 2022 10.000 10.058 ORI 018 – 001598
ORI 018 – 001596 5,70% 16 Sep/ Sep 2022 10.000 10.059 ORI 018 – 001596
ORI 018 – 001597 5,70% 16 Sep/ Sep 2022 10.000 10.058 ORI 018 – 001597
ORI 018 – 001602 5,70% 27 Sep/ Sep 2022 5.000 5.012 ORI 018 – 001602
Jumlah Obligasi Ritel 412.000 416.605 Total of Retail Bonds
Ditambah premi dibayar 4.605 - Plus premium paid
dimuka upfront
Jumlah Obligasi Ritel 416.605 416.605 Total of Retail Bonds
- bersih - net
Jumlah Obligasi Korporasi 1.097.852 1.097.852 Total of Corporate Bonds
Wesel Ekspor dengan LC Export Money Order with LC
Rajawali Rajawali
037/001/2002/DN/22/B 9,00% 2 Jan/ Jan 2023 775 775 O 037/001/2002/DN/22/B
037/001/2003/DN/22/B 9,00% 2 Jan/ Jan 2023 790 790 O 037/001/2003/DN/22/B
037/001/2004/DN/22/B 9,00% 2 Jan/ Jan 2023 777 778 O 037/001/2004/DN/22/B
037/001/2009/DN/22/B 9,00% 23 Jan/ Jan 2023 954 959 O 037/001/2009/DN/22/B
037/001/2010/DN/22/B 9,00% 25 Jan/ Jan 2023 592 595 O 037/001/2010/DN/22/B
037/001/2017/DN/22/B 9,00% 6 Feb/ Feb 2023 935 944 O 037/001/2017/DN/22/B
037/001/2018/DN/22/B 9,00% 7 Feb/ Feb 2023 837 845 O 037/001/2018/DN/22/B
037/001/2019/DN/22/B 9,00% 8 Feb/ Feb 2023 911 919 O 037/001/2019/DN/22/B
037/001/2033/DN/22/B 9,00% 13 Mar/ Mar 2023 774 788 O 037/001/2033/DN/22/B
037/001/2035/DN/22/B 9,00% 13 Mar/ Mar 2023 829 844 O 037/001/2035/DN/22/B
037/001/2043/DN/22/B 9,00% 23 Mar/ Mar 2023 774 789 O 037/001/2043/DN/22/B
037/001/2047/DN/22/B 9,00% 27 Mar/ Mar 2023 773 789 O 037/001/2047/DN/22/B
037/001/2054/DN/22/B 9,00% 18 Apr/ Apr 2023 600 618 O 037/001/2054/DN/22/B
037/001/2055/DN/22/B 9,00% 19 Apr/ Apr 2023 677 696 O 037/001/2055/DN/22/B
037/001/2065/DN/22/B 9,00% 8 Mei/ May 2023 485 501 O 037/001/2065/DN/22/B
037/001/2068/DN/22/B 9,00% 8 Mei/ May 2023 823 850 O 037/001/2068/DN/22/B
Saldo dipindahkan 12.306 12.480 Balance carried forward
- 81 -
Page 533
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan penerbit (lanjutan) b. By type and issuer (continued)
2022
Tingkat suku
bunga per
tahun/
Annual Tanggal Nilai Nilai
Nama interest rate jatuh tempo/ perolehan/ wajar/ Peringkat/ Issuer
penerbit (%) Maturity date Acquisition cost Fair value Rating name
Biaya perolehan yang Amortized cost (continued)
diamortisasi (lanjutan)
Wesel Ekspor dengan LC Export Money Order with LC
Rajawali (lanjutan) Rajawali (continued)
Saldo pindahan 12.306 12.480 Balance brought forward
037/001/2070/DN/22/B 9,00% 22 Mei/ May 2023 821 850 O 037/001/2070/DN/22/B
037/001/2073/DN/22/B 9,00% 16 Mei/ May 2023 822 850 O 037/001/2073/DN/22/B
037/001/2074/DN/22/B 9,00% 29 Mei/ May 2023 726 754 O 037/001/2074/DN/22/B
037/001/2041/DN/22/B 9,00% 10 Mei/ May 2023 763 789 O 037/001/2041/DN/22/B
CV Alam Megah Perkasa CV Alam Megah Perkasa
037/001/2015/DN/22/B 9,00% 31 Jan/ Jan 2023 302 305 O 037/001/2015/DN/22/B
037/001/2077/DN/22/B 9,00% 25 Mei/ May 2023 359 372 O 037/001/2077/DN/22/B
Sumber Rejeki Sumber Rejeki
037/001/2016/DN/22/B 9,00% 6 Feb/ Feb 2023 726 732 O 037/001/2016/DN/22/B
037/001/2042/DN/22/B 9,00% 23 Mar/ Mar 2023 307 313 O 037/001/2042/DN/22/B
037/001/2044/DN/22/B 9,00% 27 Mar/ Mar 2023 458 468 O 037/001/2044/DN/22/B
037/001/2058/DN/22/B 9,00% 24 Apr/ Apr 2023 365 376 O 037/001/2058/DN/22/B
037/001/2060/DN/22/B 9,00% 25 Apr/ Apr 2023 397 408 O 037/001/2060/DN/22/B
Pusaka Bumi Transportasi Pusaka Bumi Transportasi
037/001/2030/DN/22/B 9,00% 13 Mar/ Mar 2023 48.278 49.151 O 037/001/2030/DN/22/B
037/001/2046/DN/22/B 9,00% 27 Mar/ Mar 2023 42.826 43.756 O 037/001/2046/DN/22/B
037/001/2066/DN/22/B 9,00% 15 Mei/ May 2023 31.283 32.368 O 037/001/2066/DN/22/B
Java Tsusho Java Tsusho
037/001/2034/DN/22/B 9,00% 13 Mar/ Mar 2023 451 459 O 037/001/2034/DN/22/B
Indotruck Indotruck
037/001/2040/DN/22/B 9,00% 27 Feb/ Feb 2023 26.367 26.748 O 037/001/2040/DN/22/B
037/001/2039/DN/22/B 9,00% 4 Apr/ Apr 2023 10.408 10.656 O 037/001/2039/DN/22/B
Tridaya Sejahtera Tridaya Sejahtera
037/001/2029/DN/22/B 9,00% 27 Mar/ Mar 2023 3.970 4.056 O 037/001/2029/DN/22/B
Jumlah wesel ekspor 181.935 185.891 Total of Export Money Order
dengan LC with LC
Ditambah premi dibayar 3.956 - Plus premium paid
Dimuka upfront
Jumlah wesel ekspor 185.891 185.891 Total of Export Money Order
dengan LC - bersih with LC - net
Sub jumlah 4.045.694 4.045.694 Sub total
Cadangan kerugian penurunan (548) (548) Allowance for impairment
Nilai losses
Jumlah efek-efek 4.045.146 4.045.146 Total market securities
c. Berdasarkan sisa umur sampai dengan jatuh tempo c. By remaining period to maturity
2023 2022
Rupiah Rupiah
Pihak ketiga Third parties
Nilai wajar melalui laba rugi Fair value through profit or loss
1 sampai dengan 3 bulan - - 1 up to 3 months
3 sampai dengan 12 bulan 216.915 - 3 up to 12 months
1 sampai dengan 2 tahun 40.054 - 1 up to 2 years
Lebih dari 2 tahun 50.195 - More than 2 years
Sub jumlah 307.164 - Sub total
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive
1 sampai dengan 3 bulan 104.397 10.011 1 up to 3 months
3 sampai dengan 12 bulan 579.205 342.827 3 up to 12 months
1 sampai dengan 2 tahun 298.376 10.327 1 up to 2 years
Lebih dari 2 tahun 106.747 598.917 More than 2 years
Sub jumlah 1.088.725 962.082 Sub total
- 82 -
Page 534
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
c. Berdasarkan sisa umur sampai dengan jatuh tempo c. By remaining period to maturity (continued)
(lanjutan)
2023 2022
Rupiah Rupiah
Biaya perolehan yang diamortisasi At amortized cost
1 sampai dengan 3 bulan 649.320 229.805 1 up to 3 months
3 sampai dengan 12 bulan 1.481.969 617.506 3 up to 12 months
1 sampai dengan 2 tahun 1.301.935 898.346 1 up to 2 years
Lebih dari 2 tahun 859.779 1.258.274 More than 2 years
Sub jumlah 4.293.003 3.003.931 Sub total
Dollar Amerika Serikat United States Dollar
Pihak ketiga Third parties
Nilai wajar melalui penghasilan 153.153 - Fair value through other
komprehensif lain lebih dari 2 tahun comprehensive more than 2 years
Biaya perolehan yang diamortisasi 77.914 79.681 At amortized cost more than 2 years
lebih dari 2 tahun
Sub jumlah 231.067 79.681 Sub total
Jumlah 5.919.959 4.045.694 Total
Cadangan kerugian penurunan nilai (682) (548) Allowance for impairment losses
Jumlah - bersih 5.919.277 4.045.146 Total marketable securities - net
d. Berdasarkan efek-efek pemerintah dan bukan pemerintah d. By government and non-government securities
2023 2022
Pihak ketiga Third parties
Rupiah Rupiah
Efek-efek Pemerintah 1.698.270 2.059.667 Government securities
Efek-efek bukan Pemerintah 3.990.622 1.906.346 Non-Government securities
Dollar Amerika Serikat United States Dollar
Efek-efek Pemerintah 231.067 79.681 Government securities
Jumlah 5.919.959 4.045.694 Total
Cadangan kerugian penurunan nilai (682) (548) Allowance for impairment losses
Jumlah efek-efek - bersih 5.919.277 4.045.146 Total marketable securities - net
e. Perubahan keuntungan yang belum direalisasi dari e. Changes in unrealized gain from changes in fair value
perubahan nilai wajar efek-efek yang nilai wajar of through other comprehensive income are as follows:
melalui komprehensif lain adalah sebagai berikut:
2023 2022
Saldo awal tahun - sebelum pajak 17.506 39.911 Balance at beginning of year- before
penghasilan tangguhan deferred income tax
Kerugian yang belum direalisasi (14.620) (22.405) Unrealized loss during the year
selama tahun berjalan
Saldo akhir tahun - sebelum 2.886 17.506 Balance at end of year -
pajak penghasilan tangguhan before deferred income tax
Pajak penghasilan tangguhan (Catatan 22b) (544) (3.322) Deferred income tax (Note 22b)
Saldo akhir tahun - setelah 2.342 14.184 Balance at end of year – after
pajak penghasilan tangguhan deferred income tax
Keuntungan penjualan efek-efek yang diperdagangkan dan Gains on sale of trading and fair value through other
nilai wajar melalui komprehensif lain untuk tahun yang comprehensive income securities for the years ended
berakhir pada tanggal 31 Desember 2023 dan 2022 masing- December 31, 2023 and 2022 amounted to Rp28,839 and
masing sebesar Rp28.839 dan Rp1.235. Rp1,235, respectively.
Bank melakukan penilaian atas penurunan nilai efek-efek The Bank assesses the impairment of marketable securities
secara individual dengan menggunakan bukti objektif individually by using objective evidences of impairment.
penurunan nilai.
Manajemen berkeyakinan bahwa jumlah cadangan kerugian Management believes that the allowance for impairment
penurunan nilai yang dibentuk cukup untuk menutupi losses is adequate to cover possible losses on uncollectible
kemungkinan kerugian atas tidak tertagihnya efek-efek. marketable securities.
Pada tanggal 31 Desember 2023 dan 2022, seluruh efek-efek As of December 31, 2023 and 2022, all marketable securities
diklasifikasikan “Lancar”. are classified as “Current”.
- 83 -
Page 535
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL 9. SECURITIES PURCHASED UNDER AGREEMENT TO
KEMBALI RESELL
2023
Pendapatan
Tanggal Harga bunga yang
penjualan penjualan belum Nilai
Tanggal kembali/ kembali/ diakui/ tercatat/
pembelian/ Range of Resale Unearned Carrying
Purchase date resale date price interest amount
Obligasi non bank Obligasi non bank
PT.Inigo Global 22 Des/Dec 2023 22 Apr/Apr 2024 130.719 5.250 125.469 PT.Inigo Global
Capital – 019628 Capital – 019628
Jumlah 130.719 5.250 125.469 Total
Cadangan kerugian Allowance for
penurunan nilai - - - impairment losses
Jumlah bersih 130.719 5.250 125.469 Total - net
2022
Pendapatan
Tanggal Harga bunga yang
penjualan penjualan belum Nilai
Tanggal kembali/ kembali/ diakui/ tercatat/
pembelian/ Range of Resale Unearned Carrying
Purchase date resale date price interest amount
Surat utang negara Government promissory
notes
FR0035 - 019241 29 Des/ Dec 2022 5 Jan/ Jan 2023 384.066 234 383.832 FR0035 - 019241
VR0046 - 019243 30 Des/ Dec 2022 5 Jan/ Jan 2023 288.483 220 288.263 VR0046 - 019243
VR0047 - 019235 27 Des/ Dec 2022 5 Jan/ Jan 2023 286.735 88 286.647 VR0047 - 019235
VR0034 - 019232 26 Des/ Dec 2022 5 Jan/ Jan 2023 286.412 44 286.368 VR0034 - 019232
VR0042 - 019239 28 Des/ Dec 2022 5 Jan/ Jan 2023 190.203 87 190.116 VR0042 - 019239
VR0046 - 019244 30 Des/ Dec 2022 5 Jan/ Jan 2023 93.090 403 92.687 VR0046 - 019244
Obligasi non bank Obligasi non bank
PT.Inigo Global 16 Des/ Dec 2022 16 Jun/ Jun 2023 160.048 9.165 150.883 PT.Inigo Global
Capital – 019209 Capital – 019209
Jumlah 1.689.037 10.241 1.678.796 Total
Cadangan kerugian Allowance for
penurunan nilai - - (1) impairment losses
Jumlah bersih 1.689.037 10.241 1.678.795 Total - net
- 84 -
Page 536
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
10. TAGIHAN DAN LIABILITAS DERIVATIF 10. DERIVATIVE RECEIVABLES AND PAYABLES
Bank melakukan transaksi derivatif dalam bentuk pembelian The Bank’s derivative instruments principally consist of
dan penjualan spot dan forward valuta asing. foreign currencies spot and forward sales and purchases.
Risiko pasar dari transaksi derivatif timbul dari potensi The market risk of derivative transactions arise from potential
perubahan nilai akibat fluktuasi kurs mata uang asing, changes in value due to fluctuations in foreign exchange
sedangkan risiko kredit timbul dalam hal pihak lain tidak rates, while credit risks is the possibility that a loss may occur
memenuhi kewajibannya kepada Bank. due to the failure of counterparty to fulfill its obligation
according to the term of contract.
Jangka waktu dari pembelian dan penjualan berjangka valuta Term of the Bank’s forward and spot foreign exchange
asing berkisar antara dan 3 sampai dengan 6 hari pada contracts ranging from and 3 to 6 days as of December 31,
tanggal 31 Desember 2023. 2023.
Rincian tagihan dan liabilitas derivatif adalah sebagai The details of derivative receivables and payables are as
berikut: follows:
2023
Nilai nosional Tagihan Liabilitas
(angka penuh)/ derivatif/ derivatif/
Notional value Derivative Derivative
(full amount) receivables Payables
Pihak ketiga Third parties
Penjualan forward valuta asing Foreign currencies forward sales
PT Bank Woori Saudara Indonesia USD 1.000.000 23 - PT Bank Woori Saudara Indonesia
1960 Tbk 1960 Tbk
PT Bank Negara Indonesia Tbk USD 5.000.000 - 717 PT Bank Negara Indonesia Tbk
PT Bank Mega Tbk USD 2.500.000 - 231 PT Bank Mega Tbk
Sub Jumlah 23 948 Sub total
Pembelian spot Foreign currencies spot purchase
PT Bank Woori Saudara Indonesia USD 1.000.000 12 - PT Bank Woori Saudara Indonesia
1906 Tbk 1906 Tbk
PT Bank BNI (Persero) Tbk USD 1.000.000 - 53 PT Bank BNI (Persero) Tbk
PT Bank BNI (Persero) Tbk USD 1.000.000 - 25 PT Bank BNI (Persero) Tbk
PT Bank Sinarmas Tbk USD 1.000.000 - 8 PT Bank Sinarmas Tbk
PT Bank Sinarmas Tbk USD 1.000.000 - 23 PT Bank Sinarmas Tbk
Sub Jumlah 12 109 Sub total
Jumlah 35 1.057 Total
2022
Nilai nosional Tagihan Liabilitas
(angka penuh)/ derivatif/ derivatif/
Notional value Derivative Derivative
(full amount) receivables Payables
Pihak ketiga Third parties
Penjualan forward valuta asing Foreign currencies forward sales
PT Bank Woori Saudara Indonesia USD 1.000.000 143 - PT Bank Woori Saudara Indonesia
1906 Tbk 1906 Tbk
PT Bank Sinarmas Tbk USD 1.000.000 - 33 PT Bank Sinarmas, Tbk
Sub Jumlah 143 33 Total
Bank melakukan penilaian atas penurunan nilai tagihan The Bank assesses the impairment of derivative receivables
derivatif secara individual dengan menggunakan bukti individually by using objective evidences of impairment.
objektif penurunan nilai.
Pada tanggal 31 Desember 2023, seluruh tagihan derivatif As of December 31, 2023, all derivative receivables are
diklasifikasikan “Lancar”. classified as “Current”.
Pada tanggal 31 Desember 2023, manajemen berkeyakinan As of December 31, 2023, management believes that there is
bahwa tidak terdapat penurunan nilai atas tagihan derivatif, no impairment on derivative receivables, therefore no
sehingga tidak diperlukan pembentukan cadangan kerugian allowance for impairment losses was provided.
penurunan nilai.
- 85 -
Page 537
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
11. PENDAPATAN BUNGA YANG MASIH AKAN 11. ACCRUED INTEREST RECEIVABLES
DITERIMA
Rincian pendapatan bunga yang masih akan diterima adalah The details of accrued interest receivables are as follows:
sebagai berikut:
2023 2022
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
Kredit yang diberikan - 273.272 - 308.395 Loans
Efek-efek - 47.944 - 53.568 Marketable securities
Sub jumlah 321.216 361.963 Sub total
Dolar Amerika Serikat United States Dollar
Kredit yang diberikan 87.293 1.344 127.173 1.980 Loans
Efek-efek 235.463 3.625 95.104 1.481 Marketable securities
Penempatan pada 12.460 191 30.145 469 Placement with Bank
Bank Indonesia dan Indonesia and other
bank lain banks
Sub jumlah 5.160 3.930 Sub total
Dolar Singapura Singapore Dollar
Kredit yang diberikan 3.912 46 4.647 54 Loans
Sub jumlah 46 54 Sub total
Jumlah 326.422 365.947 Total
12. BIAYA DIBAYAR DI MUKA 12. PREPAID EXPENSES
Rincian biaya dibayar di muka adalah sebagai berikut: The details of prepaid expenses are as follows:
2023 2022
Sewa dan operasional 137.041 143.902 Rent and operational
Pemasaran 6.265 5.358 Marketing
Renovasi dan pemeliharaan gedung 1.028 5.820 Renovation and maintenance building
Karyawan 302 1.327 Employee
Asuransi 5 44 Insurance
Jumlah 144.641 156.451 Total
- 86 -
Page 538
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN 13. LOANS
a. Berdasarkan jenis, mata uang dan pihak a. By type, currency and party
Rincian kredit yang diberikan berdasarkan jenis dan The details of loans based on type and party are as
pihak adalah sebagai berikut: follows:
2023 2022
Pihak berelasi (Catatan 37) Related parties (Note 37)
Rupiah Rupiah
Kredit pemilikan rumah 116.482 103.679 Housing ownership loans
Fixed loans 99.940 141.216 Fixed loans
Revolving loans 94.698 - Revolving loans
Sub jumlah 311.120 244.895 Sub total
Pihak ketiga Third parties
Rupiah Rupiah
Revolving loans 4.570.194 2.175.775 Revolving loans
Fixed loans 3.608.171 4.181.374 Fixed loans
Kredit pemilikan rumah dan apartemen 2.283.825 2.547.020 Housing and apartment ownership loans
Kredit sindikasi 534.357 353.041 Syndicated loans
Pinjaman rekening koran 175.278 150.173 Overdraft
Kredit pemilikan kios 82.148 41.540 Kiosk loans
Pinjaman karyawan 41.940 42.190 Employee loans
Kredit tanpa agunan 24.040 18.729 Unsecured loans
Kredit usaha rakyat 241 542 Micro community commercial loans
Kredit pemilikan mobil 213 56 Car loans
11.320.407 9.510.440
Mata Uang Asing Foreign Currencies
Revolving loans 302.087 119.934 Revolving loans
Fixed loans 213.755 354.501 Fixed loans
515.842 474.435
Sub jumlah 11.836.249 9.984.875 Sub total
Jumlah kredit 12.147.369 10.229.770 Total Loans
Cadangan kerugian penurunan nilai (510.636) (524.587) Allowance for impairment losses
Jumlah kredit – bersih 11.636.733 9.705.183 Total loans – net
Rincian kredit yang diberikan berdasarkan mata uang The details of loans based on currencies are as follows:
adalah sebagai berikut:
2023 2022
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
Pihak berelasi - 311.120 - 244.895 Related parties
(Catatan 37) (Note 37)
Pihak ketiga - 11.320.407 - 9.510.440 Third parties
Sub jumlah 11.631.527 9.755.335 Sub total
- 87 -
Page 539
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
a. Berdasarkan jenis, mata uang dan pihak (lanjutan) a. By type, currency and party (continued)
Rincian kredit yang diberikan berdasarkan mata uang The details of loans based on currencies are as follows
adalah sebagai berikut (lanjutan): (continued):
2023 2022
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Mata Uang Asing Foreign Currencies
Pihak ketiga Third parties
Dolar Amerika 32.484.064 500.158 29.196.238 454.512 United States Dollar
Serikat
Dolar Singapura 1.343.243 15.684 1.718.516 19.923 Singapore Dollar
Sub jumlah 515.842 474.435 Sub total
Jumlah 12.147.369 10.229.770 Total
Cadangan kerugian - (510.636) - (524.587) Allowance for
penurunan nilai impairment losses
Jumlah kredit - bersih 11.636.733 9.705.183 Total loans – net
b. Berdasarkan sektor ekonomi b. By economic sector
2023 2022
Pihak berelasi (Catatan 37) Related parties (Note 37)
Rupiah Rupiah
Restoran dan hotel 49.364 64.606 Restaurant and hotel
Lain-lain 261.756 180.289 Others
Sub jumlah 311.120 244.895 Sub total
Pihak ketiga Third parties
Rupiah Rupiah
Industri 1.188.512 1.164.011 Industry
Pertanian dan pertambangan 967.667 266.769 Agribusiness and mining
Transportasi dan komunikasi 619.310 644.098 Transportation and communication
Restoran dan hotel 606.876 860.369 Restaurant and hotel
Konstruksi 370.815 760.224 Construction
Perdagangan 361.735 181.443 Trading
Jasa 1.828 3.755 Services
Lain-lain 7.203.664 5.629.771 Others
Sub jumlah 11.320.407 9.510.440 Sub total
Mata Uang Asing Foreign Currencies
Pertanian dan pertambangan 370.361 281.781 Agribusiness and mining
Industri 133.923 157.916 Industry
Perdagangan 10.768 9.118 Trading
Lain-lain 790 25.620 Others
Sub jumlah 515.842 474.435 Sub total
Jumlah 11.836.249 9.984.875 Total
Jumlah kredit 12.147.369 10.229.770 Total loans
Cadangan kerugian penurunan nilai (510.636) (524.587) Allowance for impairment losses
Jumlah kredit – bersih 11.636.733 9.705.183 Total loans – net
Pada tanggal 31 Desember 2023 dan 2022, persentase kredit As of December 31, 2023 and 2022, percentage of
yang diberikan kepada usaha mikro, kecil dan menengah loans were granted to micro, small and medium
masing-masing sebesar 2,70% dan 3,91%. business was 2.70%, and 3.91%, respectively.
- 88 -
Page 540
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
c. Berdasarkan jangka waktu periode perjanjian kredit c. By term of the loan agreement
2023 2022
Pihak berelasi (Catatan 37) Related parties (Note 37)
Rupiah Rupiah
Kurang dari 1 tahun 311.120 244.895 Less than 1 year
Sub jumlah 311.120 244.895 Sub total
Pihak ketiga Third parties
Rupiah Rupiah
Kurang dari 1 tahun 1.758.786 1.970.335 Less than 1 year
1 sampai dengan 2 tahun 2.501.235 76.556 1 to 2 years
2 sampai dengan 5 tahun 1.537.340 1.092.393 2 to 5 years
Lebih dari 5 tahun 5.523.046 6.371.156 More than 5 years
11.320.407 9.510.440
Mata Uang Asing Foreign Currencies
Kurang dari 1 tahun - 116.700 Less than 1 year
1 sampai dengan 2 tahun 302.086 208.041 1 to 2 years
2 sampai dengan 5 tahun 80.523 149.694 2 to 5 years
Lebih dari 5 tahun 133.233 - More than 5 years
515.842 474.435
Sub jumlah 11.836.249 9.984.875 Sub total
Jumlah 12.147.369 10.229.770 Total
Cadangan kerugian penurunan nilai (510.636) (524.587) Allowance for impairment losses
Jumlah kredit - bersih 11.636.733 9.705.183 Total loans – net
d. Berdasarkan sisa umur sampai dengan jatuh tempo d. By maturity term
2023 2022
Pihak berelasi (Catatan 37) Related parties (Note 37)
Rupiah Rupiah
Kurang dari 1 tahun 311.120 244.895 Less than 1 year
Sub jumlah 311.120 244.895 Sub total
2023 2022
Pihak ketiga Third parties
Rupiah Rupiah
Kurang dari 1 tahun 4.500.395 2.410.188 Less than 1 year
1 sampai dengan 2 tahun 340.274 379.117 1 to 2 years
2 sampai dengan 5 tahun 2.848.918 2.645.992 2 to 5 years
Lebih dari 5 tahun 3.630.820 4.075.143 More than 5 years
11.320.407 9.510.440
Mata Uang Asing Foreign Currencies
Kurang dari 1 tahun 382.609 141.089 Less than 1 year
1 sampai dengan 2 tahun 789 183.652 1 to 2 years
2 sampai dengan 5 tahun 131.741 148.955 2 to 5 years
Lebih dari 5 tahun 703 739 More than 5 years
515.842 474.435
Sub jumlah 11.836.249 9.984.875 Sub total
Jumlah kredit 12.147.369 10.229.770 Total loans
Cadangan kerugian penurunan nilai (510.636) (524.587) Allowance for impairment losses
Jumlah kredit – bersih 11.636.733 9.705.183 Total loans – net
- 89 -
Page 541
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
e. Berdasarkan klasifikasi individual dan kolektif e. By individual and collective classification
2023 2022
Cadangan Cadangan
kerugian kerugian
penurunan penurunan
nilai/ nilai/
Allowance for Allowance for
Pokok/ impairment Pokok/ impairment
Principal losses Principal losses
Rupiah Rupiah
Kolektif 7.695.290 69.494 6.901.136 79.916 Collective
Individual 3.936.237 434.831 2.854.199 411.031 Individual
Sub jumlah 11.631.527 504.325 9.755.335 490.947 Sub total
Mata Uang Asing Foreign Currencies
Kolektif 515.842 6.311 450.046 9.094 Collective
Individual - - 24.389 24.546 Individual
Sub jumlah 515.842 6.311 474.435 33.640 Sub total
Jumlah 12.147.369 510.636 10.229.770 524.587 Total
f. Berdasarkan klasifikasi kolektibilitas f. By collectibility classification
2023
Rupiah/ Mata Uang Asing/ Jumlah/
Rupiah Foreign Currencies Total
Lancar 10.840.067 515.352 11.355.419 Current
Dalam perhatian khusus 580.183 490 580.673 Special mention
Kurang lancar 20.539 - 20.539 Substandard
Diragukan 12.772 - 12.772 Doubtful
Macet 177.966 - 177.966 Loss
Jumlah kredit 11.631.527 515.842 12.147.369 Total loans
Cadangan kerugian (504.325) (6.311) (510.636) Allowance for
penurunan nilai impairment losses
Jumlah kredit – bersih 11.127.202 509.531 11.636.733 Total loans – net
2022
Rupiah/ Mata Uang Asing/ Jumlah/
Rupiah Foreign Currencies Total
Lancar 8.754.124 449.308 9.203.432 Current
Dalam perhatian khusus 722.857 24.389 747.246 Special mention
Kurang lancar 15.666 - 15.666 Substandard
Diragukan 13.635 738 14.373 Doubtful
Macet 249.053 - 249.053 Loss
Jumlah kredit 9.755.335 474.435 10.229.770 Total loans
Cadangan kerugian Allowance for
penurunan nilai (490.947) (33.640) (524.587) impairment losses
Jumlah kredit – bersih 9.264.388 440.795 9.705.183 Total loans – net
- 90 -
Page 542
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
g. Kredit yang direstrukturisasi g. Restructured loans
Rincian kredit yang direstrukturisasi berdasarkan mata The details of restructured loan based on currencies,
uang, jenis dan kolektibilitas adalah sebagai berikut: type and collectability are as follows:
2023
Dalam
perhatian Kurang
khusus/ lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Jenis/ Type Current mention standard Doubtful Loss Total
Pihak berelasi/ Related parties
Fixed loans 48.272 - - - - 48.272
Kredit pemilikan rumah/ 82.718 - - - - 82.718
Housing ownership loans
Jumlah/ Total 130.990 130.990
Cadangan kerugian penurunan nilai/ (2.927) - - - - (2.927)
Allowance for impairment losses
Jumlah/ Total 128.063 - - - - 128.063
Pihak ketiga/ Third parties
Fixed loans 1.527.299 14.240 - 52 51.375 1.592.966
Revolving loans 153.979 - - - 17.899 171.878
Kredit pemilikan rumah dan 104.555 76.556 10.225 3.769 11.977 207.082
apartemen/ Housing and
apartment ownership loans
Lain-lain/ Others 147.924 230.069 - - 1.771 379.764
Jumlah/ Total 1.933.757 320.865 10.225 3.821 83.022 2.351.690
Cadangan kerugian penurunan nilai/ (211.727) (37.811) (4.586) (2.689) (79.207) (336.020)
Allowance for impairment losses
Jumlah/ Total 1.722.030 283.054 5.639 1.132 3.815 2.015.670
Jumlah kredit - bersih/ 1.850.093 283.054 5.639 1.132 3.815 2.143.733
Total loans - net
2022
Dalam
perhatian Kurang
khusus/ lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Jenis/ Type Current mention standard Doubtful Loss Total
Pihak berelasi/ Related parties
Fixed loans 137.808 - - - - 137.808
Kredit pemilikan rumah/ 89.815 - - - - 89.815
Housing ownership loans
Jumlah/ Total 227.623 - - - - 227.623
Cadangan kerugian penurunan nilai/ (1.832) - - - - (1.832)
Allowance for impairment losses
Jumlah/ Total 225.791 - - - - 225.791
Pihak ketiga/ Third parties
Fixed loans 2.112.216 207.675 472 1.628 91.395 2.413.386
Revolving loans 86.564 251.090 - - 45.685 383.339
Kredit pemilikan rumah dan 126.837 95.513 4.206 4.280 8.833 239.669
apartemen/ Housing and
apartment ownership loans
Lain-lain/ Others 148.970 13.816 - - 1.820 164.606
Jumlah/ Total 2.474.587 568.094 4.678 5.908 147.733 3.201.000
Cadangan kerugian penurunan nilai/ (164.518) (58.417) (3.096) (4.616) (142.676) (373.323)
Allowance for impairment losses
Jumlah/ Total 2.310.069 509.677 1.582 1.292 5.057 2.827.677
Jumlah kredit - bersih/ 2.535.860 509.677 1.582 1.292 5.057 3.053.468
Total loans - net
- 91 -
Page 543
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
g. Kredit yang direstrukturisasi (lanjutan) g. Restructured loans (continued)
Untuk tahun yang berakhir pada tanggal-tanggal 31 As of December 31, 2023 and 2022, there were no gains
Desember 2023 dan 2022, tidak terdapat keuntungan or losses arising from restructured loans.
atau kerugian dari kredit yang direstrukturisasi.
h. Cadangan kerugian penurunan nilai h. Allowance for impairment losses
Perubahan cadangan kerugian penurunan nilai untuk The changes of allowance for impairment losses of loans
kredit yang diberikan untuk kelompok individual dan to individual and collective Banks are as follows:
kolektif adalah sebagai berikut:
2023 2022
Individual/ Kolektif/ Individual/ Kolektif/
Individual Collective Individual Collective
Rupiah Rupiah
Saldo awal tahun 394.379 97.798 442.002 193.914 Balance at beginning of year
Penyisihan (pemulihan) 41.729 1.762 (47.623) 22.242 Provision for (reversal of)
kerugian penurunan nilai impairment losses
Penghapusbukuan kredit (29.939) (175) - (118.358) Writen-off loans
Saldo akhir tahun 406.169 99.385 394.379 97.798 Balance at end of year
Mata Uang Asing Foreign Currencies
Saldo awal tahun 23.214 9.196 17.692 9.460 Balance at beginning of year
Penyisihan (pemulihan) (23.267) (4.114) 4.008 (264) Provision for (reversal of)
kerugian penurunan nilai impairment losses
Penyesuaian selisih kurs 53 - 1.514 - Exchange rate adjustment
Saldo akhir tahun - 5.082 23.214 9.196 Balance at end of year
Jumlah 406.169 104.467 417.593 106.994 Total
Pada tanggal 31 Desember 2023 dan 2022, manajemen As of December 31, 2023 and 2022, management
berkeyakinan bahwa cadangan kerugian penurunan nilai believes that the allowance for impairment losses is
yang dibentuk adalah cukup untuk menutupi adequate to cover possible losses from uncollectible
kemungkinan kerugian yang timbul akibat tidak loans.
tertagihnya kredit yang diberikan.
i. Kredit bermasalah i. Non-performing loans
Rincian kredit bermasalah (kurang lancar, diragukan The details of non-performing loans (substandard,
dan macet) yang dinilai secara individual dan kolektif doubtful and loss) that assessed individually and
berdasarkan sektor ekonomi, serta cadangan kerugian collectively based on economic sectors, and allowance
penurunan nilai adalah sebagai berikut: for impairment losses are as follows:
2023 2022
Cadangan
kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/
Pokok/ Allowance for Pokok/ Allowance for
Principal impairment losses Principal impairment losses
Rupiah/ Rupiah
Konstruksi/Construction 45.505 36.220 77.156 64.717
Perdagangan/Trading 14.898 13.476 20.617 17.281
Industri/Industry 3.915 3.883 6.865 6.856
Restoran dan hotel/
Restaurant and hotel 2.118 1.937 3.427 3.404
Pertanian dan pertambangan/
Agriculture and mining 827 758 823 823
Transportasi dan komunikasi/
Transportation and communication - - 350 50
Jasa/Services - - 9 5
Lain-lain/Others 144.014 116.692 169.845 144.402
Jumlah/Total 211.277 172.966 279.092 237.538
Pada tanggal 31 Desember 2023 dan 2022, rasio kredit As of December 31, 2023 and 2022, non-performing
bermasalah terhadap jumlah aset keuangan Bank loans ratio to Bank’s total financial assets of 0.94% and
masing-masing sebesar 0,94% dan 1,30%. 1,30% respectively.
- 92 -
Page 544
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
i. Kredit bermasalah (lanjutan) i. Non-performing loans (continued)
Pada tanggal 31 Desember 2023 dan 2022, jumlah As of December 31, 2023 and 2022, the minimum
minimum cadangan kerugian penurunan nilai yang allowance for impairment losses which is required by
wajib dibentuk sesuai dengan ketentuan Bank Indonesia Bank Indonesia for calculation of Capital Adequacy
untuk perhitungan Kewajiban Penyediaan Modal Ratio (CAR) amounted to Rp270,119 and Rp304,758,
Minimum (KPMM) masing-masing sebesar Rp270.119 respectively. As of December 31, 2023 and 2022, the
dan Rp304.758. Pada tanggal 31 Desember 2023 dan adequacy ratio for allowance for impairment losses of
2022, rasio pemenuhan cadangan kerugian penurunan loans which is required by Bank Indonesia is 103.99%
nilai untuk kredit yang diberikan sesuai dengan and 96.31%, respectively.
ketentuan Bank Indonesia masing-masing sebesar
103,99% dan 96,31%.
j. Kredit yang dihapusbukukan j. Writen-off loans
Perubahan kredit yang dihapusbukukan adalah sebagai The changes in write-off loans are as follows:
berikut:
2023 2022
Saldo awal tahun 1.924.825 1.806.467 Balance at beginning of year
Penghapusbukuan kredit 30.114 118.358 Writen-off loans
Saldo akhir tahun 1.954.939 1.924.825 Balance at end of year
Untuk tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2023 and 2022, there
31 Desember 2023 dan 2022, tidak terdapat hapus buku are no writen-off loans to related parties.
atas kredit yang diberikan kepada pihak berelasi.
k. Tingkat suku bunga rata-rata per tahun adalah sebagai k. The average interest rates per annum are as follows:
berikut:
2023 2022
Rupiah Rupiah
Kredit tanpa agunan 27,55% 31,40% Unsecured loans
Kredit pemilikan mobil 19,73% 17,25% Car loans
Revolving loans 12,92% 12,85% Revolving loans
Kredit pemilikan kios 9,21% 11,52% Kiosk loans
Pinjaman rekening koran 12,01% 11,51% Overdraft
Fixed loans 9,03% 9,75% Fixed loans
Kredit usaha rakyat 8,83% 8,88% Micro community commercial loans
Pinjaman karyawan 6,75% 6,90% Employee loans
Kredit sindikasi 7,63% 7,25% Syndicated loans
Kredit pemilikan rumah dan 5,33% 5,36% Housing and apartment ownership
apartemen loans
Mata Uang Asing Foreign Currencies
Revolving loans 5,94% 6,21% Revolving loans
Fixed loans 6,46% 6,06% Fixed loans
l. Informasi penting lainnya l. Other important informations
1. Pada tanggal 31 Desember 2023 dan 2022, jumlah 1. As of December 31, 2023 and 2022, total time
deposito berjangka yang dijadikan sebagai jaminan deposits pledged as loans cash collateral amounted
tunai atas kredit yang diberikan masing-masing to Rp1,343,865 and Rp134,422 respectively
sebesar Rp1.343.865 dan Rp134.422 (Catatan 20c). (Note 20c).
2. Kredit sindikasi merupakan kredit yang diberikan 2. Syndicated loans represent loans provided to
kepada debitur berdasarkan perjanjian bersama debtors under syndication agreements with other
(sindikasi) dengan bank-bank lain. Jumlah kredit banks. Total syndicated loans of the Bank as of
sindikasi yang diberikan oleh Bank pada tanggal December 31, 2023 and 2022 amounted to
31 Desember 2023 dan 2022 masing-masing adalah Rp534,357 and Rp353,041, respectively.
sebesar Rp534.357. and Rp353.041.
Keikutsertaan Bank sebagai anggota sindikasi pada The participation of the Bank as a participant of the
tanggal 31 Desember 2023 dan 2022 masing-masing syndicated loans as of December 31, 2023 and
sebesar 7,63% dan 7,25% dari jumlah kredit 2022 was 7.63% and 7.25% respectively, of total
sindikasi. syndicated loans.
- 93 -
Page 545
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
l. Informasi penting lainnya (lanjutan) l. Other important informations (continued)
3. Kredit yang diberikan kepada karyawan merupakan 3. Loans granted to the Bank’s employee are loans for
kredit untuk membeli rumah, kendaraan dan acquisition of houses, vehicles and other purposes
keperluan lainnya dengan jangka waktu 1 sampai with term of 1 to 15 years which bear average
dengan 15 tahun yang dikenakan tingkat suku bunga interest rate of 6.75% and 6.90% per annum in
rata-rata masing-masing sebesar 6,75% dan 6,90% 2023 and 2022, respectively. The repayment of
pada tahun 2023 dan 2022. Pembayaran kembali loans are collected through monthly salary
kredit dilakukan dengan pemotongan gaji setiap deduction.
bulan.
4. Rasio kredit bermasalah-bersih pada tanggal 4. The ratio of non-performing loans - net as of
31 Desember 2023 dan 2022 masing-masing adalah December 31, 2023 and 2022 was 0.31% and
sebesar 0,31% dan 0,41%. Rasio kredit bermasalah 0.41% , respectively. The ratio of non-performing
kotor pada tanggal 31 Desember 2023 dan 2022 loans - gross as of December 31, 2023 and 2022
masing-masing adalah sebesar 1,74% dan 2,73%. was 1.74% and 2.73%, respectively.
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCE RECEIVABLES AND PAYABLES
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Tagihan akseptasi Acceptance receivables
Pihak ketiga Third parties
Rupiah Rupiah
Surat Kredit - 131.863 - 277.020 Domestic
Berdokumen Dalam Documentary
Negeri (SKBDN) Letter of Credit
Sub jumlah 131.863 277.020 Sub total
Mata Uang Asing Foreign Currencies
Dollar Amerika Serikat - - 6.102 95 United States Dollar
Euro Eropa - - 19.901 330 European Euro
Sub jumlah - 425 Sub total
Jumlah 131.863 277.445 Total
Cadangan kerugian (501) (710) Allowance for
penurunan nilai impairment losses
Jumlah – bersih 131.362 276.735 Total – net
Liabilitas akseptasi Acceptance payables
Pihak ketiga Third parties
Rupiah Rupiah
Surat Kredit - 131.863 - 277.020
Berdokumen Dalam Domestic Documentary
Negeri (SKBDN) Letter of Credit
Sub jumlah 131.863 277.020 Sub total
Mata Uang Asing Foreign Currencies
Dollar Amerika Serikat - - 6.102 95 United States Dollar
Euro Eropa - - 19.901 330 European Euro
Sub jumlah - 425 Sub total
Jumlah 131.863 277.445 Total
- 94 -
Page 546
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
14. TAGIHAN DAN LIABILITAS AKSEPTASI (lanjutan) 14. ACCEPTANCE RECEIVABLES AND PAYABLES
(continued)
b. Berdasarkan counterparty b. By counterparty
2023 2022
Bukan bank - pihak ketiga Non banks - third parties
Rupiah 131.863 277.020 Rupiah
Mata uang asing - 425 Foreign currencies
Jumlah 131.863 277.445 Total
Cadangan kerugian penurunan nilai (501) (710) Allowance for impairment losses
Jumlah – bersih 131.362 276.735 Total - net
c. Berdasarkan sisa umur sampai dengan jatuh tempo c. Based on remaining period until maturity
2023 2022
Pihak ketiga Third parties
Rupiah Rupiah
Kurang dari 1 bulan - 11.481 Less than 1 month
1 sampai dengan 3 bulan - 150.636 1 to 3 months
3 sampai dengan 6 bulan 131.863 114.903 3 to 6 months
Sub jumlah 131.863 277.020 Sub total
Mata Uang Asing Foreign Currencies
Kurang dari 1 bulan - 425 Less than 1 month
1 sampai dengan 3 bulan - - 1 to 3 months
Sub jumlah - 425 Sub total
Jumlah 131.863 277.445 Total
Cadangan kerugian penurunan nilai (501) (710) Allowance for impairment losses
Jumlah – bersih 131.362 276.735 Total - net
Bank melakukan penilaian atas penurunan nilai tagihan The Bank assesses the impairment of acceptance
akseptasi secara individual dengan menggunakan bukti receivables individually by using objective evidences of
objektif penurunan nilai. impairment.
Pada tanggal 31 Desember 2023 dan 2022, tagihan As of December 31, 2023 and 2022, acceptance
akseptasi diklasifikasikan “Lancar”. receivables are classified as “Current”.
Manajemen berkeyakinan bahwa jumlah cadangan Management believes that the allowance for impairment
kerugian penurunan nilai yang dibentuk cukup untuk losses is adequate to cover possible losses on
menutupi kemungkinan kerugian atas tidak tertagihnya uncollectible acceptance receivables.
tagihan akseptasi.
15. PENYERTAAN SAHAM 15. INVESTMENT IN SHARES OF STOCK
Bank memiliki penyertaan saham yang menggunakan metode The Bank has investment in shares of stock in the following
biaya perolehan pada perusahaan sebagai berikut: companies that are accounted for under cost method:
Persentase
kepemilikan/
Percentage of
Nama Perusahaan/ Jenis usaha/ ownership
Company name Type of business 2023 dan/ and 2022 2023 dan/ and 2022
PT Aplikanusa Lintasarta Jasa komunikasi data dan 0,27% 6
internet/ Internet and data
communication services
Jumlah/ Total 6
- 95 -
Page 547
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
15. PENYERTAAN SAHAM (lanjutan) 15. INVESTMENT IN SHARES OF STOCK (continued)
Bank melakukan penilaian atas penurunan nilai penyertaan The Bank assesses the impairment of investment in shares of
saham secara individual dengan menggunakan bukti objektif stock individually by using objective evidences of impairment.
penurunan nilai.
Pada tanggal 31 Desember 2023 dan 2022, penyertaan saham As of December 31, 2023 and 2022, investment in shares of
diklasifikasikan “Lancar”. stock are classified as “Current”.
Pada tanggal 31 Desember 2023 dan 2022, manajemen As of December 31, 2023 and 2022, management believes that
berkeyakinan bahwa tidak terdapat penurunan nilai atas there is no impairment on investment in shares of stock,
penyertaan saham sehingga tidak diperlukan pembentukan therefore no allowance for impairment losses is provided.
cadangan kerugian penurunan nilai.
16. ASET TETAP 16. FIXED ASSETS
Aset tetap terdiri dari: Fixed assets consist of:
2023 2022
Kepemilikan langsung 2.084.527 2.048.842 Direct ownership
Aset hak-guna 43.270 29.473 Right-of-use assets
Jumlah 2.127.797 2.078.315 Total
1 Januari/ 31 Desember/
January 1, Penambahan Pengurangan/ Revaluasi/ December 31,
2023 /Additions Deductions Revaluation 2023
Kepemilikan Direct ownership
langsung
Biaya Perolehan: Acquisition Cost:
Hak atas tanah 1.931.564 - - 17.189 1.948.753 Land rights
Inventaris kantor 73.720 15.043 (13.235) - 75.528 Office equipment
Bangunan 102.517 9.963 - (7.170) 105.310 Buildings
Instalasi 4.489 2.330 (682) - 6.137 Installation
2.112.290 27.336 (13.917) 10.019 2.135.728
Aset dalam 2.653 4.693 (2.613) - 4.733 Assets in progress
penyelesaian
Jumlah 2.114.943 32.029 (16.530) 10.019 2.140.461 Total
Akumulasi Accumulated
Penyusutan: Depreciation:
Inventaris kantor 53.504 13.214 (12.894) - 53.824 Office equipment
Bangunan 10.459 10.288 (225) (20.522) - Buildings
Instalasi 2.138 654 (682) - 2.110 Installation
Jumlah 66.101 24.156 (13.801) (20.522) 55.934 Total
Nilai buku 2.048.842 2.084.527 Book value
1 Januari/ Penambahan/ Pengurangan/ 31 Desember/
January 1, 2023 Additions Deductions December 31, 2023
Aset hak-guna Right-of-use assets
Biaya Perolehan: Acquisition Cost:
Bangunan 161.821 54.695 - 216.516 Buildings
Jumlah 161.821 54.695 - 216.516 Total
Akumulasi Accumulated
Penyusutan: Depreciation:
Bangunan 132.348 40.898 - 173.246 Buildings
Jumlah 132.348 40.898 - 173.246 Total
Nilai buku 29.473 43.270 Book value
- 96 -
Page 548
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
1 Januari/ 31 Desember/
January 1, Penambahan Pengurangan/ December 31,
2022 /Additions Deductions 2022
Kepemilikan langsung Direct ownership
Biaya Perolehan: Acquisition Cost:
Hak atas tanah 1.936.662 - (5.098) 1.931.564 Land rights
Inventaris kantor 82.356 8.117 (16.753) 73.720 Office equipment
Bangunan 102.449 369 (301) 102.517 Buildings
Instalasi 4.737 148 (396) 4.489 Installation
2.126.204 8.634 (22.548) 2.112.290
Aset dalam Assets in progress
penyelesaian - 2.653 - 2.653
Jumlah 2.126.204 11.287 (22.548) 2.114.943 Total
Akumulasi Penyusutan: Accumulated Depreciation:
Inventaris kantor 56.730 12.737 (15.963) 53.504 Office equipment
Bangunan 537 10.223 (301) 10.459 Buildings
Instalasi 1.669 698 (229) 2.138 Installation
Jumlah 58.936 23.658 (16.493) 66.101 Total
Nilai buku 2.067.268 2.048.842 Book value
1 Januari/ 31 Desember/
January 1, Penambahan/ Pengurangan/ December 31,
2022 Additions Deductions 2022
Aset hak-guna Right-of-use assets
Biaya Perolehan: Acquisition Cost:
Bangunan 139.328 22.493 - 161.821 Buildings
Jumlah 139.328 22.493 - 161.821 Total
Akumulasi Penyusutan: Accumulated Depreciation:
Bangunan 99.943 32.405 - 132.348 Buildings
Jumlah 99.943 32.405 - 132.348 Total
Nilai buku 39.385 29.473 Book value
Pada tanggal 31 Desember 2023, hak atas tanah dan bangunan On December 31, 2023, land and building rights are recorded
dicatat berdasarkan nilai revaluasi yang telah direviu oleh based on the revaluation value which has been reviewed by
manajemen dan didukung oleh laporan penilai independen management and supported by the report of an external
eksternal, KJPP Sugianto Prasodjo & Rekan, berdasarkan independent appraiser, KJPP Sugianto Prasodjo & Partners,
laporan No.00094/2.0131-00/PI/07/0375/1/I/2024 tanggal based on report No.00094/2.0131-00/PI/07/0375/ 1/I/2024
30 Januari 2024. Pendekatan penilaian yang digunakan adalah dated January 30, 2024. The valuation approach used is the
pendekatan pasar, pendapatan, dan biaya. Penilaian ini market, income and cost approach. This assessment is guided
berpedoman pada Peraturan Otoritas Jasa Keuangan (OJK) by the Financial Services Authority (OJK) Capital Markets
Pasar Modal No. 28/POJK.04/2021 Tanggal 28 Desember Regulation No. 28/POJK.04/2021 December 28, 2021, SOJK
2021, SOJK No. 33/SEOJK.04/2021 Tanggal 31 Desember No. 33/SEOJK.04/2021 Dated December 31, 2021 and the
2021 dan Kode Etik Penilai Indonesia (KEPI) & Standar Indonesian Appraiser Code of Ethics (KEPI) & Indonesian
Penilaian Indonesia (SPI) Edisi VII – 2018. Appraisal Standards (SPI) Edition VII – 2018.
Selisih antara nilai buku sebelum revaluasi aset tetap dengan The difference between the book value before revaluation of
nilai wajar aset tetap sehubungan dengan kuasi reorganisasi fixed assets and the fair value of fixed assets in connection
pada tanggal 31 Desember 2023 adalah sebagai berikut: with the quasi reorganization as of December 31, 2023 is as
follows:
2023
Nilai buku sebelum
revaluasi/Book
value before Nilai wajar/ Surplus revaluasi/
Aset tetap revaluation Fair value Surplus revaluation Fixed assets
Hak atas tanah 1.931.564 1.948.753 17.189 Land rights
Bangunan 91.955 105.307 13.352 Buildings
Jumlah 2.023.519 2.054.060 30.541 Total
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Page 549
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Nilai wajar hak atas tanah dan bangunan berdasarkan hirarki The fair values of land rights and buildings based on fair
nilai wajar pada tanggal 31 Desember 2023 adalah sebagai value hierarchy are as of December 31, 2023 follows:
berikut:
2023
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Pengukuran nilai wajar reguler Regular fair value measurement
Hak atas tanah - 1.948.753 - 1.948.753 Land rights
Bangunan - 105.307 - 105.307 Buildings
- 2.054.060 - 2.054.060
Jumlah Total
Kenaikan nilai tercatat yang timbul dari revaluasi dicatat The increase in the carrying amount arising from the
sebagai “Surplus Revaluasi Aset Tetap”, dan disajikan dalam revaluation are recorded as “Surplus Revaluation of Fixed
penghasilan komprehensif lain pada tanggal Assets”, and are presented in other comprehensive income as
31 Desember 2023 dan 2022 sebesar Rp1.379.822 dan of December 31, 2023 and 2022 amounted to Rp1,379,822
Rp1.349.281. and Rp1,349,281.
Pada tanggal 31 Desember 2021, hak atas tanah dan bangunan As of December 31, 2021, land and building rights are
dicatat berdasarkan nilai revaluasi yang telah direviu oleh recorded based on the revaluation value that has been
manajemen dan didukung oleh laporan penilai independen reviewed by management and supported by an external
eksternal, KJPP Sugianto Prasodjo & Rekan, berdasarkan independent appraiser report, KJPP Sugianto Prasodjo &
laporan No.00294/2.0131-00/PI/07/0375/1/III/2022 tanggal Partners, based on report No. 00294/2.0131-
17 Maret 2022. Pendekatan penilaian yang digunakan adalah 00/PI/07/0375/1/III/2022 dated March 17, 2022. The
pendekatan pasar, pendapatan, dan biaya. Penilaian ini valuation approach used is the market, revenue, and cost
berpedoman pada Kode Etik Penilai Indonesia (KEPI) & approach. This assessment is guided by the Indonesian
Standar Penilaian Indonesia (SPI) Edisi VII – 2018, selama Appraisal Code of Ethics (KEPI) & Indonesian Valuation
masa pandemik Covid-19 penilaian ini secara khusus Standards (SPI) Edition VII – 2018, during the Covid-19
mengacu kepada petunjuk teknis khusus SPI Penilaian Dalam pandemic this assessment specifically refers to the special
Kondisi Bencana Covid-19 (PTKS PDKBC). technical instructions for SPI Assessment in Covid-19
Disaster Conditions (PTKS PDKBC).
Selisih antara nilai wajar hak atas tanah dan bangunan dengan The difference between the fair value of land and building
nilai buku sebelum revaluasi pada tanggal rights and the book value before revaluation is as of
31 Desember 2021 adalah sebagai berikut: December 31, 2021 follows:
2021
Nilai buku sebelum
revaluasi/Book
value before Nilai wajar/ Surplus revaluasi/
Aset tetap revaluation Fair value Surplus revaluation Fixed assets
Hak atas tanah 1.901.435 1.925.504 24.069 Land rights
Bangunan 72.433 93.827 21.394 Buildings
Jumlah 1.973.868 2.019.331 45.463 Total
- 98 -
Page 550
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Nilai wajar hak atas tanah dan bangunan berdasarkan hirarki The fair values of land rights and buildings based on fair
nilai wajar pada tanggal 31 Desember 2021 adalah sebagai value hierarchy are as of December 31, 2021 follows:
berikut:
2021
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Pengukuran nilai wajar reguler Regular fair value measurement
Hak atas tanah - 1.925.504 - 1.925.504 Land rights
Bangunan - 93.827 - 93.827 Buildings
- 2.019.331 - 2.019.331
Jumlah Total
Kenaikan nilai tercatat yang timbul dari revaluasi dicatat The increase in the carrying amount arising from the
sebagai “Surplus Revaluasi Aset Tetap”, dan disajikan dalam revaluation are recorded as “Surplus Revaluation of Fixed
penghasilan komprehensif lain pada tanggal Assets”, and are presented in other comprehensive income as
31 Desember 2022 dan 2021 sebesar Rp1.349.281. of December 31, 2022 and 2021 amounted to Rp1,349,281.
Penyusutan yang dibebankan pada beban umum dan Depreciation charged to general and administrative expenses
administrasi adalah sebesar Rp65.054 dan Rp56.063 masing- amounted Rp65,054 and Rp56,063 for the years ended
masing untuk tahun yang berakhir pada tanggal-tanggal December 31, 2023 and 2022, respectively (Note 33).
31 Desember 2023 dan 2022 (Catatan 33).
Rincian laba penjualan aset tetap adalah sebagai berikut: The details of gain on sale of fixed assets are as follows:
2023 2022
Hasil penjualan aset tetap 2.960 7.403 Proceed from sale of fixed assets
Nilai buku (2.729) (6.055) Book value
Laba penjualan aset tetap (Catatan 35) 231 1.348 Gain on sale of fixed assets (Note 35)
Pada tanggal 1 Desember 1993, Bank menandatangani On December 1, 1993, the Bank entered into a Cooperation
Perjanjian Kerja Sama Pendirian Gedung dengan Agreement of Office Tower Establishment with
PT Buanagraha Arthaprima, pihak berelasi, PT Buanagraha Arthaprima, affiliate, No.098/XII/BOT/93,
No.098/XII/BOT/93 yang telah diubah dengan Addendum I which is amended by Addendum I dated January 18,1994, to
tanggal 18 Januari 1994, untuk mengadakan kerjasama jointly build the office tower in the Bank’s land rights at Jalan
pembangunan gedung di atas tanah milik Bank di Jalan Jenderal Sudirman Kav. 52-53, South Jakarta. The method of
Jenderal Sudirman Kav. 52-53, Jakarta Selatan. Metode this agreement is BOT (Build, Operate and Transfer) for 40
perjanjian tersebut adalah BOT (Build, Operate and Transfer/ years. At the end of the contract, the building and operation
Bangun, Kelola dan Serah) selama 40 tahun. Setelah masa will be returned to the Bank (Note 37).
tersebut berlalu maka gedung dan pengelolaannya akan
dikembalikan kepada Bank (Catatan 37).
Pada tanggal 31 Desember 2023 dan 2022, aset tetap, kecuali As of December 31, 2023 and 2022, fixed assets, except land
hak atas tanah, diasuransikan terhadap risiko kebakaran, rights, have already insured to cover any possible losses
pencurian dan risiko lainnya kepada PT Artha Graha General caused by fire, theft and other risks to PT Artha Graha
Insurance (pihak ketiga) dengan nilai pertanggungan General Insurance (third party) with a total sum insured
seluruhnya masing-masing sebesar Rp268.932 dan amounting to Rp268,932 and Rp264,894, respectively.
Rp264.894. Manajemen berkeyakinan bahwa nilai Management believes that the sum insured is adequate to
pertanggungan tersebut cukup untuk menutupi kemungkinan cover possible losses on such risks.
kerugian atas risiko tersebut.
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Page 551
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Jumlah biaya perolehan atas aset tetap yang telah disusutkan Total acquisition cost of fixed assets that have been fully
penuh namun masih digunakan pada tanggal 31 Desember depreciated but are still in use as of December 31, 2023 and
2023 dan 2022 masing-masing sebesar Rp121.526 dan 2022 amounted to Rp121,526 and Rp4,213, respectively.
Rp4.213.
Pada tanggal 31 Desember 2023 dan 2022, tidak ada aset As of December 31, 2023 and 2022, there are no fixed assets
tetap yang dipakai sementara atau dihentikan dari used temporarily or retired from active use and not classified
penggunaan aktif dan tidak diklasifikasikan sebagai nilai as fair value through other comprehensive income.
wajar melalui komprehensif lain.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no contractual
terdapat komitmen kontraktual dalam perolehan aset tetap. commitment in acquisition of fixed assets.
Pada tanggal 31 Desember 2023 dan 2022, Bank melakukan As of December 31, 2023 and 2022, the Bank undertakes a
peninjauan kembali atas umur manfaat, metode penyusutan review of its useful life, depreciation method and residual
dan nilai residu aset tetap dan menyimpulkan bahwa tidak values of fixed assets and concluded that there was no change
terdapat perubahan atas metode dan asumsi tersebut. in the methods and assumptions.
Berdasarkan penelaahan manajemen, tidak terdapat kejadian Based on management’s assessment, there are no events or
atau perubahan keadaan yang mengindikasikan adanya changes in circumstances indicate an impairment of fixed
penurunan nilai aset tetap pada tanggal 31 Desember 2023 assets as of December 31, 2023 and 2022.
dan 2022.
17. ASET TAKBERWUJUD 17. INTANGIBLE ASSET
Rincian aset takberwujud adalah sebagai berikut: The details of intangible asset is as follows:
1 Januari/ Penambahan/ Pengurangan/ 31 Desember/
January 1, 2023 Additions Deductions December 31, 2023
Biaya Perolehan: Acquisition Cost:
Perangkat lunak 79.735 13.103 - 92.838 Software
Aset dalam 5.442 833 (1.918) 4.357 Assets in progress
penyelesaian
85.177 13.936 (1.918) 97.195
Amortisasi: Amortization:
Perangkat lunak 54.013 11.309 - 65.322 Software
Nilai buku 31.164 31.873 Book value
1 Januari/ Penambahan/ Pengurangan/ 31 Desember/
January 1, 2022 Additions Deductions December 31, 2022
Biaya Perolehan: Acquisition Cost:
Perangkat lunak 76.672 3.063 - 79.735 Software
Aset dalam 990 4.452 - 5.442 Assets in progress
penyelesaian
77.662 7.515 - 85.177
Amortisasi: Amortization:
Perangkat lunak 44.931 9.082 - 54.013 Software
Nilai buku 32.731 31.164 Book value
- 100 -
Page 552
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
17. ASET TAKBERWUJUD (lanjutan) 17. INTANGIBLE ASSET (continued)
Amortisasi yang dibebankan pada beban umum dan Amortization charged to general and administrative expenses
administrasi adalah sebesar Rp11.309 dan Rp9.082 untuk amounted to Rp11,309 and Rp9,082 for the year ended
tahun yang berakhir pada tanggal 31 Desember 2023 dan December 31, 2023 dan 2022 (Note 33).
2022 (Catatan 33).
Berdasarkan penelaahan manajemen, tidak terdapat kejadian Based on management’s assessment, there are no events or
atau perubahan keadaan yang mengindikasikan adanya changes in circumstances indicate an impairment of
penurunan nilai aset takberwujud pada tanggal 31 Desember intangible asset as of December 31, 2023 and 2022.
2023 dan 2022.
18. AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- 18. FORECLOSED ASSETS AND OTHER ASSETS
LAIN
Agunan yang diambil alih Foreclosed assets
Rincian agunan yang diambil alih adalah sebagai berikut: The details of foreclosed assets are as follows:
2023 2022
Saldo awal tahun 1.465.134 2.202.065 Balance at beginning of year
Penambahan - - Additions
Pengurangan (201.675) (344.418) Less
Hapus buku - (392.513) Written-off
Saldo akhir tahun 1.263.459 1.465.134 Balance at end of year
Cadangan kerugian penurunan nilai (327.349) (241.838) Allowance for impairment losses
Jumlah – bersih 936.110 1.223.296 Total – net
Perubahan cadangan kerugian penurunan nilai atas agunan The changes of impairment losses on foreclosed assets are as
yang diambil alih adalah sebagai berikut: follows:
2023 2022
Saldo awal tahun 241.838 372.376 Balance at beginning of year
Penyisihan tahun berjalan (Catatan 34) 87.684 261.975 Provision during the year (Note 34)
Hapus buku (2.173) (392.513) Written-off
Saldo akhir tahun 327.349 241.838 Balance at end of year
Bank melakukan penilaian atas penurunan nilai agunan yang The Bank assesses the impairment of foreclosed assets
diambil alih secara individual dengan menggunakan bukti individually by using objective evidences of impairment.
objektif penurunan nilai.
Manajemen berkeyakinan bahwa jumlah cadangan kerugian Management believes that allowance for impairment losses of
penurunan nilai untuk agunan yang diambil alih pada tanggal foreclosed assets as of December 31, 2023 and 2022 is
31 Desember 2023 dan 2022 adalah cukup untuk menutupi adequate to cover possible losses
kerugian yang mungkin terjadi.
Rincian penjualan agunan yang diambil alih adalah sebagai The details on sale on foreclosed assets are as follows:
berikut:
2023 2022
Hasil penyelesaian agunan yang 201.675 344.418 The result of the completion of foreclosed
diambil alih assets
Nilai buku (201.675) (344.418) Book value
Laba (rugi) penjualan agunan yang - - Profit (loss) on sale of foreclosed assets
diambil alih
Aset lain-lain Other assets
2023 2022
Tagihan administrasi kredit 20.452 24.414 Loan administration charges
Persediaan barang cetakan dan alat tulis 10.320 7.761 Printing items and stationery
kantor
Setoran jaminan 9.268 9.682 Guarantee deposits
Tagihan terkait dengan transaksi ATM 8.613 9.585 Charges related to ATM transactions
Uang muka sewa gedung kantor 195 428 Advances for office rent
Uang muka renovasi dan perbaikan 50 401 Advances for renovations and repairs
Subsidi bunga kredit - 516 Credit interest subsidy
Tagihan asuransi - 10.410 Insurance charges
Lain-lain 327.446 526.633 Others
Jumlah 376.344 589.830 Total
- 101 -
Page 553
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
18. AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- 18. FORECLOSED ASSETS AND OTHER ASSETS
LAIN
Bank melakukan penilaian atas penurunan nilai aset lain-lain The Bank assesses the impairment of other assets individually
secara individual dengan menggunakan bukti objektif by using objective evidences of impairment.
penurunan nilai.
Pada tanggal 31 Desember 2023 dan 2022, manajemen As of December 31, 2023 and 2022, management believes that
berkeyakinan bahwa tidak terdapat penurunan nilai atas aset there is no impairment on other assets, therefore no
lain-lain sehingga tidak diperlukan pembentukan cadangan allowance for impairment losses is provided.
kerugian penurunan nilai.
19. LIABILITAS SEGERA 19. OBLIGATIONS DUE IMMEDIATELY
Rincian liabilitas segera adalah sebagai berikut: The details of obligation due immediately are as follows:
2023 2022
Pihak ketiga Third parties
Rupiah Rupiah
Liabilitas sehubungan dengan ATM 37.799 38.293 Liability related to ATM
Titipan pengiriman uang dan setoran 8.598 18.864 Safe keeping remittance and deposits
kliring clearing
Klaim yang belum diselesaikan 5.989 1.612 Unfinished claim
Liabilitas kepada notaris dan penilai 1.497 2.698 Liability to the notary and independent
independen valuers
Liabilitas kepada Perusahaan asuransi 1.015 823 Liability to insurance Companies
Titipan setoran 833 726 Repayment deposits
Lain-lain 38.600 24.056 Others
Sub jumlah 94.331 87.072 Sub total
Mata Uang Asing Foreign Currency
Lain-lain 1.380 22 Others
Sub jumlah 1.380 22 Sub total
Jumlah 95.711 87.094 Total
Liabilitas sehubungan dengan ATM merupakan liabilitas Liability related to ATM represents liability related to the use
sehubungan dengan pemakaian ATM jaringan ALTO dan of ALTO and Prima ATM networks.
Prima.
Titipan setoran merupakan titipan setoran nasabah yang Repayment deposits represent deposits of customers that have
belum diselesaikan. not been resolved.
20. SIMPANAN NASABAH 20. DEPOSITS FROM CUSTOMER
Rincian simpanan nasabah adalah sebagai berikut: The details of customer deposits are as follows:
2023 2022
Pihak berelasi (Catatan 37) Related parties (Note 37)
Giro 337.908 295.945 Demand deposits
Tabungan 40.220 85.497 Savings deposits
Deposito berjangka 841.451 738.297 Time deposits
Jumlah pihak berelasi 1.219.579 1.119.739 Total related parties
Pihak ketiga Third parties
Giro 6.293.507 6.461.793 Demand deposits
Tabungan 1.477.370 1.516.156 Savings deposits
Deposito berjangka 11.641.245 11.227.390 Time deposits
Jumlah pihak ketiga 19.412.122 19.205.339 Total third parties
Jumlah 20.631.701 20.325.078 Total
- 102 -
Page 554
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
20. SIMPANAN NASABAH (lanjutan) 20. DEPOSITS FROM CUSTOMER (continued)
a. Giro a. Demand Deposits
2023 2022
Jumlah nosional mata Jumlah nosional mata
uang asing uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount of rupiah/ Notional amount of rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Pihak berelasi Related parties
(Catatan 37) (Note 37)
Rupiah - 309.452 - 242.534 Rupiah
Mata uang asing Foreign currency
Dolar Amerika 1.326.049 20.417 3.430.928 53.411 United States
Serikat Dollar
Dollar Australia 200 2 - - Australian Dollar
Dolar Singapura 688.349 8.037 - - Singapore Dollar
Sub jumlah 337.908 295.945 Sub total
Pihak ketiga Third parties
Rupiah - 5.691.092 - 5.702.123 Rupiah
Mata uang asing Foreign currency
Dolar Amerika 38.695.716 595.798 46.432.245 722.834 United States
Serikat Dollar
Dolar Singapura 502.283 5.865 3.109.712 36.051 Singapore Dollar
Yen Jepang 6.526.862 711 6.538.862 770 Japanese Yen
Yuan China 4.655 10 - - Chinese Yuan
Euro Eropa 1.818 31 900 15 European Euro
Sub jumlah 6.293.507 6.461.793 Sub total
Jumlah 6.631.415 6.757.738 Total
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no demand
terdapat giro yang dijadikan jaminan tunai atas kredit deposits used as cash collateral for loans granted.
yang diberikan.
b. Tabungan b. Savings Deposits
i. Berdasarkan mata uang dan pihak i. By currency and party
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount of rupiah/ Notional amount of rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Pihak berelasi Related parties
(Catatan 37) (Note 37)
Rupiah - 40.220 - 85.497 Rupiah
Pihak ketiga Third parties
Rupiah - 1.477.370 - 1.516.156 Rupiah
Jumlah 1.517.590 1.601.653 Total
- 103 -
Page 555
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
20. SIMPANAN NASABAH (lanjutan) 20. DEPOSITS FROM CUSTOMER (continued)
b. Tabungan (lanjutan) b. Savings Deposits (continued)
ii. Berdasarkan jenis ii. By type
2023a 2022
Tabungan Artha 929.461 938.601 Artha savings
Tabungan Wira 300.020 294.792 Wira savings
Tabungan Artha Payroll 187.631 234.611 Artha Payroll savings
Tabungan Artha Setoran Bulanan 31.102 47.961 Artha Setoran Bulanan savings
Tabungan Artha Karyawan 22.017 29.127 Artha Karyawan savings
Tabungan Prega Prestasi 12.676 12.833 Prega Prestasi savings
Tabunganku 11.856 16.613 Tabunganku
Tabungan Pintar 8.112 8.639 Pintar savings
Tabungan Prega QQ 6.286 7.530 Prega QQ savings
Tabungan Prega Gemilang 3.473 2.914 Prega Gemilang savings
Tabungan Artha Hold Dana 2.100 3.107 Artha Hold Dana savings
Tabungan Prega Edusave 1.221 2.446 Prega Edusave savings
Tabungan Icon 927 333 Icon savings
Tabungan Simpanan Pelajar 386 227 Student savings
Tabungan Artha KUR 190 291 Artha KUR savings
Tabungan Prestasi gemilang 111 86 Prestasi gemilang savings
Tabungan Basic Saving Account 21 21 Basic Savings Account savings
Tabungan Artha Care - 1.509 Artha Care savings
Tabungan Pintar Reg lebih 5 Tahun - 11 Pintar Savings Reg over 5 years
Tabungan Artha Telesindo - 1 Artha Telesindo savings
Jumlah 1.517.590 1.601.653 Total
Pada tanggal 31 Desember 2023 dan 2022, tidak terdapat As of December 31, 2023 and 2022, there are no savings
tabungan yang dijadikan jaminan tunai atas kredit yang deposits used as cash collateral for loans granted.
diberikan.
c. Deposito Berjangka c. Time Deposits
i. Berdasarkan mata uang dan pihak i. By currency and party
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount of rupiah/ Notional amount of rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Pihak berelasi Related parties
(Catatan 37) (Note 37)
Rupiah - 764.560 - 604.675 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 4.992.283 76.866 8.583.438 133.622 United States Dollar
Dolar Singapura 2.173 25 Singapore Dollar
Sub jumlah 841.451 738.297 Sub total
Pihak ketiga Third parties
Rupiah - 10.697.693 - 10.532.809 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 59.906.439 922.380 41.101.957 639.855 United States Dollar
Dolar Singapura 1.813.236 21.172 4.720.671 54.726 Singapore Dollar
Sub jumlah 11.641.245 11.227.390 Sub total
Jumlah 12.482.696 11.965.687 Total
- 104 -
Page 556
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
20. SIMPANAN NASABAH (lanjutan) 20. DEPOSITS FROM CUSTOMER (continued)
c. Deposito Berjangka (lanjutan) c. Time Deposits (continued)
ii. Berdasarkan periode deposito berjangka ii. By time deposits period
2023 2022
Rupiah Rupiah
1 bulan 6.510.315 2.018.082 1 month
3 bulan 3.314.324 789.979 3 months
6 bulan 1.355.916 1.331.419 6 months
12 bulan 281.698 6.998.003 12 months
Sub jumlah 11.462.253 11.137.483 Sub total
Mata Uang Asing Foreign Currencies
1 bulan 592.705 159.136 1 month
3 bulan 230.372 27.575 3 months
6 bulan 178.857 57.097 6 months
12 bulan 18.509 584.396 12 months
Sub jumlah 1.020.443 828.204 Sub total
Jumlah 12.482.696 11.965.687 Total
iii. Berdasarkan sisa umur sampai dengan jatuh tempo iii. By currency and party
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 9.432.290 9.323.098 Less than 1 month
1 sampai dengan 3 bulan 1.561.429 1.425.128 1 up to 3 months
3 sampai dengan 6 bulan 242.574 291.004 3 up to 6 months
6 sampai dengan 12 bulan 225.960 98.253 6 up to 12 months
Jumlah Rupiah 11.462.253 11.137.483 Total Rupiah
Mata Uang Asing Foreign Currencies
Kurang dari 1 bulan 780.936 639.770 Less than 1 month
1 sampai dengan 3 bulan 212.410 57.720 1 up to 3 months
3 sampai dengan 6 bulan 16.706 107.021 3 up to 6 months
6 sampai dengan 12 bulan 10.391 23.693 6 up to 12 months
Jumlah Mata Uang Asing 1.020.443 828.204 Total Foreign Currency
Jumlah 12.482.696 11.965.687 Total
Pada tanggal 31 Desember 2023 dan 2022, deposito As of December 31, 2023 and 2022, time deposits used
berjangka yang dijadikan sebagai jaminan tunai atas kredit as cash collateral for loan granted are as follows:
yang diberikan adalah sebagai berikut:
2023 2022
Pihak ketiga 1.343.865 134.422 Third parties
Jumlah (Catatan 13l) 1.343.865 134.422 Total (Note 13l)
Tingkat suku bunga rata-rata per tahun adalah sebagai The average interest rates per annum are as follows:
berikut:
2023 2022
Rupiah Rupiah
Giro 0,82% 0,78% Demand deposits
Tabungan 0,75% 0,95% Savings deposits
Deposito berjangka 3,73% 2,97% Time deposits
Mata Uang Asing Foreign Currencies
Giro 0,01% 0,06% Demand deposits
Deposito berjangka 1,52% 0,48% Time deposits
- 105 -
Page 557
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
21. SIMPANAN DARI BANK LAIN 21. DEPOSITS FROM OTHER BANKS
Rincian simpanan dari bank lain adalah sebagai berikut: The details of deposits from other banks are as follows:
2023 2022
Rupiah Rupiah
Giro 33.436 15.641 Demand deposits
Deposito berjangka 3.522 3.000 Time deposits
Deposito on call 300.000 - Deposito on call
Jumlah 336.958 18.641 Total
a. Giro a. Demand Deposits
i. Berdasarkan mata uang dan pihak i. By currency and party
2023 2022
Rupiah Rupiah
Pihak ketiga 33.436 5.641 Third parties
b. Deposito berjangka b. Time deposits
i. Berdasarkan mata uang dan pihak i. By currency and party
2023 2022
Rupiah Rupiah
Pihak ketiga 3.522 3.000 Third parties
ii. Berdasarkan jangka waktu ii. By maturity
2023 2022
Rupiah Rupiah
1 bulan 3.522 3.000 1 month
iii. Berdasarkan sisa umur sampai dengan jatuh tempo iii. Based on remaining period until maturity
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 3.522 3.000 Less than 1 month
c. Deposito on call c. Deposito on call
i. Berdasarkan mata uang dan pihak i. By currency and party
2023 2022
Rupiah Rupiah
Pihak ketiga 300.000 - Third parties
ii. Berdasarkan jangka waktu ii. By maturity
2023 2022
Rupiah Rupiah
1 bulan 300.000 - 1 month
iii. Berdasarkan sisa umur sampai dengan jatuh tempo iii. Based on remaining period until maturity
2023 2022
Rupiah Rupiah
Kurang dari 1 bulan 300.000 - Less than 1 month
d. Tingkat suku bunga rata-rata per tahun adalah sebagai d. The average interest rates per annum are as follows:
berikut:
2023 2022
Rupiah Rupiah
Giro 1,78% 0,89% Demand deposits
Deposito berjangka 6,15% 2,90% Time deposits
Deposito on call 6,35% - Deposito on call
Pada tanggal 31 Desember 2023 dan 2022, tidak terdapat As of December 31, 2023 and 2022, there are no deposits
simpanan dari bank lain yang dijadikan jaminan. from other banks used as collateral.
- 106 -
Page 558
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
22. PERPAJAKAN 22. TAXATION
a. Utang pajak a. Taxes payable
2023 2022
Pajak penghasilan Income tax
Pasal 4 (2) 8.816 7.600 Article 4 (2)
Pasal 21 2.499 2.191 Article 21
Pasal 23 213 339 Article 23
Pasal 26 23 2 Article 26
Sub jumlah 11.551 10.132 Sub total
Pajak pertambahan nilai 162 738 Value added tax
Jumlah 11.713 10.870 Total
b. Pajak penghasilan b. Income tax
Pada tanggal 31 Maret 2020, Pemerintah menerbitkan On March 31, 2020, the Government issue Government
Peraturan Pemerintah Pengganti Undang-Undang Regulation in Lieu of Law (Perpu) of the Republic of
(Perpu) Republik Indonesia No. 1 Tahun 2020 yang Indonesia No. 1 year 2020 which has become Law (UU)
telah menjadi Undang-Undang (UU) No. 2 Tahun 2020, No. 2 year 2020, as well as stipulated Government
serta menetapkan Peraturan Pemerintah (PP) Regulation (PP) No. 30 year 2020 concerning Tarif
No. 30 Tahun 2020 tentang Penurunan Tarif Pajak Reduction for Domestic Public Companies Taxpayers
Penghasilan bagi Wajib Pajak Badan Dalam Negeri and effective since June 19, 2020. The regulation has
yang Berbentuk Perseroan Terbuka dan berlaku sejak stipulated the reduction in the income tax rates for
tanggal 19 Juni 2020. Aturan tersebut menetapkan domestic corporate taxpayers and business
penurunan tarif pajak penghasilan wajib pajak badan establishments from 25% to 22% for fiscal year 2020
dalam negeri dan bentuk usaha tetap dari semula 25% and 2021 and 20% for the fiscal year 2022 onwards.
menjadi 22% untuk tahun pajak 2020 dan 2021 dan 20%
mulai tahun pajak 2022 dan seterusnya.
Pada tanggal 29 Oktober 2021, Pemerintah menerbitkan On October 29, 2021, the Government issued Law of the
Undang-Undang Republik Indonesia No. 7 Tahun 2021 Republic of Indonesia No. 7 of 2021 concerning
tentang Harmonisasi Peraturan Perpajakan. Aturan Harmonization of Tax Regulations. The regulation
tersebut menetapkan tarif pajak penghasilan wajib pajak stipulates the income tax rate for domestic taxpayers
dalam negeri dan bentuk usaha tetap sebesar 22% yang and permanent establishments at 22% which will take
mulai berlaku pada tahun pajak 2022 dan seterusnya. effect from the 2022 fiscal year onwards. Therefore, the
Dengan demikian, penetapan tarif pajak sebelumnya previous tax rate determination of 20% becomes invalid
sebesar 20% menjadi tidak berlaku setelah Undang- after this Law is enacted.
Undang ini disahkan.
Untuk tahun pajak 2023 dan 2022, berdasarkan Pasal 3 For the fiscal year 2023 and 2022, based on Article 3 of
dari Peraturan Pemerintah No. 30 tahun 2020 tentang Government Regulation No. 30 year 2020 regarding the
Penurunan Tarif Pajak Penghasilan ("PPh") bagi Wajib Decrease in Income Tax Rates ("PPh") for Domestic
Pajak Badan Dalam Negeri Yang Berbentuk Perseroan Corporate Tax Payers in the Form of Public Companies,
Terbuka, Wajib Pajak dapat memperoleh penurunan tax payers can obtain a reduction in the PPh of 3%
tarif PPh sebesar 3% (tiga persen) lebih rendah dari tarif (three percent) lower than the rate of domestic
PPh Wajib Pajak Badan dalam negeri sebagaimana corporate tax payers as Regulated in the Taxation Law,
diatur dalam Undang-Undang Perpajakan tersebut diatas if it meets the following additional criteria:
apabila memenuhi tambahan kriteria sebagai berikut:
1. Jumlah kepemilikan saham publiknya 40% (empat 1. The public owned 40% (forty percent) or more of
puluh persen) atau lebih dari keseluruhan saham the total paid up shares and those shares are owned
yang disetor dan saham tersebut dimiliki paling by at least 300 (three hundred) parties;
sedikit oleh 300 (tiga ratus) pihak;
2. Masing-masing pihak yang dimaksud di atas hanya 2. Each party referred to above may only own shares
boleh memiliki saham kurang dari 5% (lima of less than 5% (five percent) of the total paid-up
persen) dari keseluruhan saham yang disetor; shares;
3. Pihak-pihak yang memenuhi persyaratan 300 (tiga 3. Parties that meet the requirements of 300 (three
ratus) pihak dan 5% (lima persen) sebagaimana di hundred) parties and 5% (five percent) as stated
atas, tidak termasuk: Wajib Pajak Perseroan above, do not include: Public Company Tax Payers
Terbuka yang membeli kembali sahamnya; who buy back their shares; and/or Those who have
dan/atau yang memiliki hubungan istimewa a special relationship as stipulated in the Income
sebagaimana diatur dalam Undang-Undang Pajak Tax Law with Public Company Tax Payers
Penghasilan dengan Wajib Pajak Perseroan (reflected in: share ownership by the controlling
Terbuka (tercermin dari kepemilikan saham oleh party and/or major shareholder).
pengendali dan/atau pemegang saham utama).
- 107 -
Page 559
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
b. Pajak penghasilan (lanjutan) b. Income tax (continued)
Pajak penghasilan badan PT Bank Artha Graha Corporate income tax of PT Bank Artha Graha
Internasional Tbk untuk tahun yang berakhir pada Internasional Tbk for the year ended December 31, 2023
tanggal-tanggal 31 Desember 2023 dan 2022 telah and 2022 are calculated using the tax rate of 19%.
dihitung dengan menggunakan tarif pajak 19%.
Manfaat (beban) pajak penghasilan terdiri dari: Income tax benefit (expense) consists of:
2023 2022
Pajak kini Current tax
tahun berjalan - - current year
Pajak tangguhan Deferred tax
tahun berjalan 36.604 (14.144) current year
Beban (manfaat) pajak 36.604 (14.144) Income tax expense (benefit)– net
penghasilan – bersih
Pajak kini Current tax
Rekonsiliasi antara laba sebelum manfaat (beban) pajak The reconciliation between income before income tax
penghasilan menurut laporan laba rugi dan penghasilan benefit (expense) as shown in the statement of profit or
komprehensif lain dengan laba kena pajak Bank untuk loss and other comprehensive income with the Bank’s
tahun yang berakhir pada tanggal-tanggal 31 Desember taxable income for the years ended
2023 dan 2022 adalah sebagai berikut: December 31, 2023 and 2022 are as follows:
2023 2022
Laba sebelum manfaat pajak 183.357 69.141 Income before income tax benefit
penghasilan menurut laporan laba per statement of profit or loss and other
rugi dan penghasilan komprehensif comprehensive income
lain
Beda temporer: Temporary differences:
Penyisihan imbalan pasca kerja (3.636) (13.017) Provision for post-employment benefits
karyawan
Pemulihan kerugian penurunan 8.669 (142.094) Reversal of impairment losses on
nilai aset keuangan dan non- financial and non-financial assets
keuangan
Beda tetap: Permanent differences:
Sumbangan 9.295 5.300 Donation
Taksiran laba (rugi) kena pajak 197.685 (80.670) Estimated taxable income (loss)
Kompensasi rugi fiskal tahun: Fiscal loss compensation for year:
- 2020 (336.669) (534.354) - 2020
- 2022 (80.670) (80.670) - 2022
Akumulasi rugi fiskal (417.339) (615.024) Accumulated fiscal losses
Laba kena pajak hasil rekonsiliasi untuk tahun yang Taxable income which is resulted from reconciliation for
berakhir pada tanggal 31 Desember 2023 akan the year ended December 31, 2023 will be used as basis
digunakan sebagai dasar dalam pengisian Surat in submission of the Bank’s Annual Corporate Income
Pemberitahuan (SPT) Tahunan PPh Badan Bank. Tax Return (SPT).
Perhitungan laba kena pajak hasil rekonsiliasi untuk The calculation of taxable income which is resulted
tahun yang berakhir pada tanggal 31 Desember 2023 form reconciliation for the year ended December 31,
telah sesuai dengan SPT yang akan disampaikan ke 2023 is in accordance with SPT will be reported to the
Kantor Pelayanan Pajak. Tax Office.
- 108 -
Page 560
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
b. Pajak penghasilan (lanjutan) b. Income tax (continued)
Pajak kini (lanjutan) Current tax (continued)
Rekonsiliasi antara beban pajak penghasilan yang The reconciliation between income tax expense
dihitung dengan menggunakan tarif pajak sebesar 19% computed using the prevailing tax rate of 19% for 2023
untuk tahun 2023 dan 2022 atas laba sebelum manfaat and 2023 on income before income tax benefit (expense)
(beban) pajak penghasilan dengan beban pajak and income tax expense as presented in the statements
penghasilan sebagaimana yang disajikan dalam laporan of profit or loss and other comprehensive income is as
laba rugi dan penghasilan komprehensif lain adalah follows:
sebagai berikut:
2023 2022
Laba sebelum manfaat pajak penghasilan 183.357 69.141 Income before income tax benefit per statement
menurut laporan laba rugi dan of profit or loss and other comprehensive
penghasilan komprehensif lain income
Beban pajak penghasilan dengan tarif 34.838 13.137 Income tax expense based on the applicable
pajak yang berlaku tax rates
Pengaruh pajak atas beda tetap pada 1.766 1.007 Tax effects on permanent differences at
tarif pajak yang berlaku the applicable tax rate
Beban pajak penghasilan – bersih 36.604 14.144 Income tax expense – net
Berdasarkan Undang-Undang Perpajakan yang berlaku Under the Taxation Laws in Indonesia, the Bank submits
di Indonesia, Bank menghitung, menetapkan, dan tax returns on the basis of self assessment. The
membayar sendiri besarnya jumlah pajak yang Directorate General of Tax (DGT) may assess or amend
terhutang. Direktorat Jenderal Pajak (DJP) dapat taxes payable within 5 (five) years since the tax becomes
menetapkan atau mengubah liabilitas pajak dalam batas due.
waktu 5 (lima) tahun sejak saat terutangnya pajak.
Pajak tangguhan Deferred tax
Pajak tangguhan dihitung berdasarkan pengaruh dari Deferred income tax is calculated based on the
perbedaan temporer antara jumlah tercatat aset dan temporary differences between the tax base of assets and
liabilitas menurut laporan keuangan dengan dasar korfis liabilities and its carrying value for financial reporting
pengenaan pajak aset dan liabilitas. purposes.
Rincian aset (liabilitas) pajak tangguhan Bank pada The details of the Bank’s deferred tax assets (liabilities)
tanggal 31 Desember 2023 dan 2022 adalah sebagai as of December 31, 2023 and 2022 is as follows:
berikut:
2023
Dikreditkan
Dikreditkan (dibebankan)
(dibebankan) ke penghasilan
ke laporan komprehensif
laba rugi/ lain/ Credited
Credited (charged) to
(charged) to other 31 Des/
1 Jan/ Jan 1, statement of comprehensive Dec 31,
2023 profit or loss income 2023
Rugi fiskal 140.263 (37.560) - 102.703 Fiscal loss
Liabilitas imbalan pasca 23.560 (691) (284) 22.585 Post employment benefits
kerja liability
Cadangan kerugian 151.157 1.647 - 152.804 Allowance for impairment
penurunan nilai losses
Penyusutan aset tetap 411 - - 411 Depreciation of fixed assets
Amortisasi aset (7.199) - - (7.199) Amortization of intangible
takberwujud asset
(Kerugian)/ keuntungan (3.322) - 2.778 (544) (Loss)/gain on changes in
dari perubahan nilai value of financial assets
aset keuangan yang at fair value through other
diukur pada nilai wajar comprehensive income
melalui penghasilan after tax
komprehensif lain
dikurangi pajak
Jumlah 304.870 (36.604) 2.494 270.760 Total
- 109 -
Page 561
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
b. Pajak penghasilan (lanjutan) b. Income tax (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued)
2022
Dikreditkan
Dikreditkan (dibebankan)
(dibebankan) ke penghasilan
ke laporan komprehensif
laba rugi/ lain/ Credited
Credited (charged) to
(charged) to other 31 Des/
1 Jan/ Jan 1, statement of comprehensive Dec 31,
2022 profit or loss income 2022
Rugi fiskal 124.936 15.327 - 140.263 Fiscal loss
Liabilitas imbalan pasca 29.217 (2.473) (3.184) 23.560 Post employment benefits
kerja liability
Cadangan kerugian 178.155 (26.998) - 151.157 Allowance for impairment
penurunan nilai losses
Penyusutan aset tetap 411 - - 411 Depreciation of fixed assets
Amortisasi aset (7.199) - - (7.199) Amortization of intangible
takberwujud asset
(Kerugian)/ keuntungan (7.579) - 4.257 (3.322) (Loss)/gain on changes in
dari perubahan nilai value of financial assets
aset keuangan yang at fair value through other
diukur pada nilai wajar comprehensive income
melalui penghasilan after tax
komprehensif lain
dikurangi pajak
Jumlah 317.941 (14.144) 1.073 304.870 Total
Aset pajak tangguhan diakui apabila besar kemungkinan Deferred tax assets are recognized to the extent that the
bahwa jumlah penghasilan kena pajak pada masa amount of taxable income in the future will be available
mendatang akan memadai untuk dikompensasi dengan against which the deductible temporary differences.
perbedaan temporer yang dapat dikurangkan. Management believes that the deferred tax assets can be
Manajemen berkeyakinan bahwa aset pajak tangguhan utilized in the future.
dapat dimanfaatkan di masa mendatang.
- 110 -
Page 562
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
23. BUNGA MASIH HARUS DIBAYAR 23. ACCRUED INTEREST PAYABLES
Rincian bunga masih harus dibayar adalah sebagai berikut: The details of accrued interest payables are as follows:
2023 2022
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ (angka penuh)/
Notional amount Ekuivalen Notional amount Ekuivalen
of foreign rupiah/ of foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
Simpanan nasabah Deposits from customers
Bunga deposito berjangka - 23.280 - 17.182 Interest on time deposits
Bunga giro - 1.039 - - current account interest
Bunga tabungan - 2 - 1 Saving deposits
Simpanan dari bank lain Deposits from other banks
Bunga deposito berjangka - 199 - - Interest on time deposits
LTN Subordinasi I tahap I - 104 - 104 Subordinated LTN I stage I
Sub jumlah 24.624 17.287 Sub total
Mata Uang Asing Foreign Currencies
Simpanan nasabah Deposits from customers
Bunga deposito berjangka USD 138.707 2.136 USD 74.821 1.165 Interest on time deposits
SGD (5.753) (67) SGD (1.151) (14)
Sub jumlah 2.069 1.151 Sub total
Jumlah 26.693 18.438 Total
24. LIABILITAS LAIN-LAIN 24. OTHER LIABILITIES
Rincian liabilitas lain-lain adalah sebagai berikut: The details of other liabilities are as follows:
2023 2022
Pihak ketiga Third parties
Rupiah Rupiah
Utang lain-lain 250.033 267.293 Other payables
Operasional 102.515 71.276 Operational
Pendapatan diterima di muka 9.579 12.367 Unearned revenues
Gaji dan tunjangan 3.675 2.142 Salaries and allowances
Setoran jaminan 2.209 8.125 Guarantee deposits
Lain-lain 9.140 9.524 Others
Sub jumlah 377.151 370.727 Sub total
Mata Uang Asing Foreign Currencies
Operasional 856 865 Operational
Setoran jaminan - 66 Guarantee deposits
Sub jumlah 856 931 Sub total
Jumlah 378.007 371.658 Total
Setoran jaminan terutama merupakan setoran jaminan dari Guarantee deposits mainly represent deposit from debtor to
debitur untuk penyelesaian kredit. settle the loan.
Beban akrual operasional terutama terdiri dari beban akrual Operational accrued expenses represent accrued expenses of
listrik, telepon, air, sewa, pemeliharaan, keamanan dan electricity, telephone, water, rent, maintenance, security and
operasional lainnya. other operationals.
Utang lain-lain merupakan fasilitas pinjaman yang diterima Others payable represent loans received from PT Sarana
dari PT Sarana Multigriya Financial dalam rangka penyaluran Multigriya Financial in the framework distribution of KPR
KPR Sejahtera bagi masyarakat berpenghasilan rendah Sejahtera for low income society based on agreement letter
berdasarkan surat perjanjian No:121/PP/SMF- No:121/PP/SMF-BANKARTHAGRHA/VIII/2018 with the
BANKARTHAGRAHA/VIII/2018 dengan jangka waktu longest period of time 15 years.
paling lama 15 tahun.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN PASCA KERJA 25. POST-EMPLOYMENT BENEFITS LIABILITY
Bank memberikan imbalan pasca kerja kepada karyawan The Bank provides post-employment benefits to permanent
tetap yang telah mencapai usia pensiun normal pada umur 55 employees who have reached normal retirement age of 55
tahun berdasarkan Omnibus Law No. 11 Tahun 2020 dan years in accordance with the Omnibus Law No. 11 in 2020
PP No. 35 Tahun 2021 dan mengakui liabilitas imbalan pasca and Goverment regulation No. 35 in 2021 and recognizes
kerja sesuai dengan PSAK 24 (Revisi 2013) dengan post-employment benefit obligations in accordance with
mempertimbangkan amandemen PSAK 24 tahun 2015 dan SFAS 24 (Revised 2013), considering amendment SFAS 24 in
sedikit penyesuaian PSAK 24 tahun 2016. Jumlah karyawan 2015 and minor adjustment of SFAS 24 in 2016. The number
Bank yang berhak atas imbalan pasca kerja tersebut pada of Bank employees who are entitled to post-employment
tanggal 31 Desember 2023 dan 2022 masing-masing benefits as of December 31, 2023 and 2022 is 1,114
sejumlah 1.114 karyawan dan 1.233 karyawan. employees and 1,233 employees, respectively.
Tabel di bawah ini merupakan ringkasan komponen beban The following tables summarize the components of post-
imbalan pasca kerja yang diakui pada laporan laba rugi dan employment benefits expense recognized in the statement of
penghasilan komprehensif lain dan liabilitas imbalan pasca profit or loss and other comprehensive income and post-
kerja yang dicatat pada laporan posisi keuangan, yang employment benefits liability recognized in the statement of
dihitung dengan menggunakan metode “Projected Unit financial position as determined using the “Projected Unit
Credit” oleh aktuaris independen, Kantor Konsultan Aktuaria Credit” method by an independent actuary, Actuarial
Agus Susanto, sesuai dengan laporannya tertanggal Consulting Office of Agus Susanto, based on its reports dated
13 Februari 2024 dan Kantor Konsultan Aktuaria Agus February 13, 2024 and Actuarial Consulting Office of Agus
Susanto tanggal 21 Februari 2023 untuk tahun yang berakhir Susanto dated February 21, 2023 for the year ended
pada tanggal 31 Desember 2023 dan 2022. December 31, 2023 and 2022.
a. Beban imbalan pasca kerja a. Post-employment benefits expense
2023 2022
Biaya bunga 10.428 10.390 Interest cost
Biaya jasa kini 8.928 10.764 Current service cost
Jumlah 19.356 21.154 Total
b. Liabilitas imbalan pasca kerja b. Post-employment benefits liability
2023 2022
Nilai kini kewajiban imbalan pasti 118.875 124.006 Present value of defined benefits obligation
Perubahan nilai kini kewajiban imbalan pasti pada tahun The changes in the present value of defined benefits
berjalan adalah sebagai berikut: obligation in the current year are as follows:
2023 2022
Saldo awal tahun 124.006 153.778 Balance at beginning of year
Biaya jasa kini 8.928 10.764 Current service cost
Biaya bunga 10.428 10.390 Interest cost
Keuntungan aktuarial (1.495) (16.756) Actuarial gains
Pembayaran manfaat (22.992) (34.170) Benefits payment
Saldo akhir tahun 118.875 124.006 Balance at end of year
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN PASCA KERJA (lanjutan) 25. POST-EMPLOYMENT BENEFITS LIABILITY
(continued)
b. Liabilitas imbalan pasca kerja (lanjutan) b. Post-employment benefits liability (continued)
Perubahan liabilitas imbalan pasca kerja pada tahun The changes in post-employment benefits liability in the
berjalan adalah sebagai berikut: current year are as follows:
2023 2022
Saldo awal tahun 124.006 153.778 Balance at beginning of year
Beban imbalan pasca kerja (Catatan 31) 19.356 21.154 Post-employment benefits expenses (Note 31)
Pembayaran manfaat (22.992) (34.170) Benefits payment
Keuntungan aktuarial (1.495) (16.756) Actuarial gains
Saldo akhir tahun 118.875 124.006 Balance at end of year
Perubahan pengukuran kembali kerugian aktuarial pada The changes in remeasurement on actuarial losses in the
tahun berjalan adalah sebagai berikut: current year are as follows:
2023 2022
Saldo awal tahun 74.595 57.839 Balance at beginning of year
Keuntungan aktuarial 1.495 16.756 Actuarial gains
Saldo akhir tahun 76.090 74.595 Balance at end of year
Asumsi-asumsi utama yang digunakan dalam The principal assumptions used to determine post-
menghitung liabilitas imbalan pasca kerja pada tanggal employment benefits liability as of December 31, 2023
31 Desember 2023 dan 2022 adalah sebagai berikut: and 2022 are as follows:
2023 2022
Usia pensiun normal 55 tahun/years 55 tahun/years Normal retirement age
Tingkat mortalita TMI-IV (2019) TMI-IV (2019) Mortality rate
Tingkat kenaikan gaji 7% per tahun/per annum 7% per tahun/per annum Salary increase rate
Tingkat bunga 6,7% per tahun/per annum 7,2% per tahun/per annum Interest rate
Rincian nilai kini kewajiban imbalan pasti, defisit The details of the present value of defined benefits
program dan penyesuaian pengalaman yang timbul pada obligation, deficit program and experience adjustments
liabilitas program untuk tahun yang berakhir pada arising on the plan liabilities for the year ended
tanggal 31 Desember 2023 dan empat periode tahunan December 31, 2023 and the previous four years are as
sebelumnya adalah sebagai berikut: follows:
2023 2022 2021 2020 2019
Nilai kini kewajiban 118.875 124.006 153.778 242.279 240.599 Present value of defined
imbalan pasti benefits obligation
Defisit program 118.875 124.006 153.778 242.279 240.599 Deficit program
Penyesuaian pengalaman 4.474 652 37.124 23.868 9.397 Experience adjustments
pada liabilitas program on plan liabilities
- 113 -
Page 565
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN PASCA KERJA (lanjutan) 25. POST-EMPLOYMENT BENEFITS LIABILITY
(continued)
b. Liabilitas imbalan pasca kerja (lanjutan) b. Post-employment benefits liability (continued)
Tabel berikut menunjukkan analisis sensitivitas atas The following table demonstrates the sensitivity analysis
kemungkinan perubahan tingkat suku bunga pasar, to a reasonably possible change in market interest rates,
dengan variabel lain dianggap tetap, terhadap nilai kini with all other variables held constant, of the present
kewajiban imbalan pasti dan biaya jasa kini pada tanggal value of defined benefit obligation and current service
31 Desember 2023 dan 2022: cost as of December 31, 2023 and 2022:
2023 2022
Kenaikan suku bunga 1% Increase in interest rate of 1%
Nilai kini kewajiban 113.072 118.073 Present value of defined
imbalan pasti benefit obligation
Biaya jasa kini 9.677 9.655 Current service cost
Penurunan suku bunga 1% Decrease in interest rate of 1%
Nilai kini kewajiban 125.346 130.605 Present value of defined
imbalan pasti benefit obligation
Biaya jasa kini 11.286 11.228 Current service cost
Rata-rata durasi kewajiban imbalan pasti adalah The average duration of the defined benefit obligation is
11 (sebelas) tahun. 11 (eleven) years.
Perkiraan analisis jatuh tempo atas nilai kini kewajiban Expected maturity analysis of present value of defined
imbalan pasti pada tanggal 31 Desember 2023 dan 2022 benefits obligation as of December 31, 2023 and 2022 is
adalah sebagai berikut: as follows:
2023 2022
Kurang dari 1 tahun 30.400 26.784 Less than 1 year
1 sampai dengan 5 tahun 32.630 41.227 1 up to 5 years
5 sampai dengan 10 tahun 29.870 30.308 5 up to 10 years
Lebih dari 10 tahun 25.975 25.687 More than 10 years
Jumlah 118.875 124.006 Total
Manajemen telah mereviu asumsi yang digunakan dan The management has reviewed the assumptions used
berkeyakinan bahwa asumsi tersebut memadai. and believed that these assumptions are adequate.
Manajemen berkeyakinan bahwa saldo liabilitas Management believes that the balance of post-
imbalan pasca kerja tersebut telah memadai untuk employment benefits liability is adequate to cover the
menutupi kewajiban Bank kepada karyawannya sesuai Bank’s liability for its employees in accordance with the
dengan yang diisyaratkan oleh Omnibus Law No. 11 Omnibus Law No. 11 in 2020 and Goverment regulation
Tahun 2020 dan PP No. 35 Tahun 2021 untuk yang No. 35 in 2021 for date ended December 31, 2023 and
berakhir tanggal 31 Desember 2023 dan 2022. 2022.
26. PINJAMAN SUBORDINASI 26. SUBORDINATED LOAN
Informasi Sumber Pendanaan lainnya Other Funding Source Information
Dalam rangka memperkuat permodalan dan mendukung In order to strengthen capital and support business
ekspansi usaha Perseroan menerbitkan Long Term Notes expansion, the Company issued Subordinated Long Term
(LTN) Subordinasi I sebagaimana diatur dalam ketentuan Notes (LTN) I as stipulated in the Financial Services
Peraturan Otoritas Jasa Keuangan (OJK) No. Authority (OJK) Regulation No. 39/POJK.04/2019
39/POJK.04/2019 tentang Penerbitan Efek Bersifat Utang concerning Issuance of Debt Securities and / or Sukuk which
dan/atau Sukuk yang dilakukan tanpa melalui Penawaran are conducted without going through a public offering. The
umum. Perseroan menerbitkan Long Term Notes (LTN) Company issues Subordinated Long Term Notes (LTN) I of
Subordinasi I sebesar Rp500.000.000.000 (Lima Ratus Miliar Rp500,000,000,000 (Five Hundred Billion Rupiah) namely
Rupiah) dan terbagi 2 tahap yakni tahap I di tahun 2020 Phase I in 2020 amounting to Rp200,000,000,000 (Two
sebesar Rp200.000.000.000 (Dua Ratus Miliar Rupiah) dan Hundred Billion Rupiah) and Phase II in 2021 amounting to
tahap II di tahun 2021 sebesar Rp300.000.000.000 (Tiga Rp300,000,000,000 (Three Hundred Billion Rupiah).
Ratus Miliar Rupiah).
- 114 -
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
26. PINJAMAN SUBORDINASI (lanjutan) 26. SUBORDINATED LOAN (continued)
Informasi Sumber Pendanaan lainnya (lanjutan) Other Funding Source Information (continued)
LTN Subordinasi I diterbitkan tanpa warkat, kecuali Sertifikat Subordinated LTN I is issued without scrips, except for the
Jumbo LTN Subordinasi I tahap I yang diterbitkan oleh Jumbo Certificate Subordinated LTN I phase I issued by the
perseroan atas nama PT Kustodian Sentral Efek Indonesia company on behalf of PT Kustodian Sentral Efek Indonesia
(KSEI) sebagai bukti utang untuk kepentingan Pemegang (KSEI) as evidence of debt for the interest of the holder of
LTN Subordinasi I tahap I. Tingkat bunga LTN Subordinasi I Subordinated LTN I phase I. The interest rate for
tahap I adalah sebesar 9,50% (Sembilan koma lima nol Subordinated LTN I phase I is equal to 9.50% (Nine point five
persen) per tahun dengan jangka waktu LTN Subordinasi I zero percent) per annum with a term of LTN Subordinated I
tahap I adalah 7 (tujuh) tahun, dan hanya dapat dilunasi phase I of 7 (seven) years, and can only be paid off after
setelah memperoleh persetujuan dari OJK. Pembayaran LTN obtaining approval from OJK. Payment of Subordinated LTN
Subordinasi I tahap I pada saat tanggal jatuh tempo yaitu I phase I is due on the due date, which is December 30, 2027.
30 Desember 2027. LTN Subordinasi I tahap II tidak LTN Subordinated I phase II was not issued because
diterbitkan karena manajemen berkeyakinan permodalan saat management believed that the current capital was able to
ini sudah dapat mendukung ekspansi usaha support business expansion in the future. Information
untuk masa mendatang. Informasi mengenai tabel kronologi regarding the chronology table for the issuance of
penerbitan LTN Subordinasi I tahap I tahun 2020 PT Bank Subordinated LTN I phase I 2020 of PT Bank Artha Graha
Artha Graha Internasional Tbk dapat dilihat di bab Profil Internasional Tbk can be seen in the Company Profile chapter
Perusahaan pada Laporan Tahunan. in the Annual Report.
Pinjaman subordinasi pada tanggal 31 Desember 2023 dan Subordinated loans as of December 31, 2023 and 2022 is
2022 sebesar Rp200.000.000.000. Rp200,000,000,000.
27. MODAL SAHAM 27. SHARE CAPITAL
Rincian modal dasar, modal ditempatkan dan disetor penuh The details of the Bank’s authorized capital, issued and fully
Bank pada tanggal 31 Desember 2023 dan 2022 adalah paid as of December 31, 2023 and 2022 are as follows:
sebagai berikut:
2023 dan/ and 2022
Jumlah saham
ditempatkan Nominal per Jumlah modal
dan disetor saham (rupiah disetor (rupiah
penuh/ penuh)/ Par penuh)/ Total Persentase
Number of value per share paid-up capital kepemilikan/
shares issued (full rupiah (full rupiah Percentage
Pemegang saham and fully paid amount) amount) of ownership Shareholders
Modal dasar Authorized capital
Saham biasa 52.310.000.000 110,88 5.800.132.800.000 - Common stock
Modal ditempatkan dan Issued and fully paid
disetor penuh capital
PT Cakra Inti Utama 2.908.909.842 110,88 322.539.923.281 14,38% PT Cakra Inti Utama
PT Pirus Platinum Murni 1.361.238.977 110,88 150.934.177.770 6,73% PT Pirus Platinum
Murni
PT Cerana Artha Putra 1.322.157.253 110,88 146.600.796.213 6,54% PT Cerana Artha
Putra
PT Puspita Bisnispuri 1.087.913.290 110,88 120.627.825.595 5,38% PT Puspita Bisnispuri
PT Arthamulia Sentosajaya 839.439.091 110,88 93.077.006.410 4,15% PT Arthamulia
Sentosajaya
PT Karya Nusantara 712.647.774 110,88 79.018.385.181 3,52% PT Karya Nusantara
Permai Permai
Masyarakat (masing- 11.991.106.680 110,88 1.329.573.908.678 59,30% Public (each below 5%)
masing di bawah 5%)
Jumlah 20.223.412.907 2.242.372.023.128 100% Total
- 115 -
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
27. MODAL SAHAM (lanjutan) 27. SHARE CAPITAL (continued)
Peningkatan modal ditempatkan dan disetor penuh Bank The increase in the Bank’s issued and fully paid capital
tersebut di atas telah diterima dan dicatat di dalam Sistem aforementioned has been accepted and recorded in the Legal
Administrasi Badan Hukum Kementerian Hukum dan Hak Entity Administration System of the Ministry of Law and
Asasi Manusia Republik Indonesia berdasarkan Surat Human Rights Department of the Republic of Indonesia under
Laporan Penerimaan Pemberitahuan Perubahan Anggaran Admission Notification Amendment No. AHU-AH.01.03-
Dasar No. AHU-AH.01.03-0110476 tanggal 21 Desember 0110476 dated December 21, 2016.
2016.
Berdasarkan Pernyataan Keputusan Rapat Umum Pemegang Based on the Resolution of Extraordinary General Meeting of
Saham Luar Biasa tanggal 30 Juni 2016, yang dinyatakan Shareholders dated June 30, 2016, as covered by Notarial
dalam Akta Notaris Dr. Irawan Soerodjo, SH, M.Si., tanggal Deed of Dr. Irawan Soerodjo, SH, M.Si., dated December 20,
20 Desember 2016, para pemegang saham Bank memutuskan 2016, the Bank’s shareholders resolved to agree with the
untuk menyetujui penerbitan saham baru melalui issuance of new shares through Rights Issue With Pre-
Penambahan Modal Dengan Hak Memesan Efek Terlebih Emptive Rights (PMHMETD) of 5,000,000,000 shares with
Dahulu (PMHMETD) sebanyak-banyaknya 5.000.000.000 par value of Rp110.88 (full Rupiah amount) per share
saham dengan nilai nominal Rp110,88 (Rupiah penuh) per attached with Warrants not exceeding 35% of the Bank’s total
saham disertai dengan Waran yang jumlahnya tidak melebihi issued shares at the time of submission of the Registration
dari 35% dari jumlah saham yang ditempatkan Bank pada saat Statement to OJK.
penyampaian Pernyataan Pendaftaran kepada OJK.
Sehubungan dengan hal tersebut di atas, Bank melakukan In connection with the above matter, the Bank conducted
Penawaran Umum Terbatas V (PUT V) kepada para Limited Public Offering V (LPO V) to the Bank’s
pemegang saham Bank dengan memberikan HMETD untuk shareholders through Rights Issue With Pre-Emptive Rights
menerbitkan sebanyak 2.707.918.808 saham dengan nilai (HMETD) by issuing of 2,707,918,808 shares with par value
nominal Rp110,88 (Rupiah penuh) per saham dan harga of Rp110.88 (full Rupiah amount) per share and offering
penawaran Rp111,00 (Rupiah penuh) per saham, serta price of Rp111.00 (full Rupiah amount) per share, and
4.513.198.013 Waran Seri I yang mewakili 34,48% dari 4,513,198,013 Seriess I Warrant which represent 34.48% of
jumlah saham yang ditempatkan dan disetor penuh sebelum total issued and fully paid shares before LPO V conducted.
PUT V ini dilaksanakan. Setiap 6 (enam) saham hasil Every 6 (six) shares from HMETD entitles to obtain 10 (ten)
pelaksanaan HMETD berhak memperoleh 10 (sepuluh) Seriess I Warrant where by 1 (one) Seriess I Warrant can be
Waran Seri I dimana setiap 1 (satu) Waran Seri I dapat used for buy 1 (one) new share with offering price of
digunakan untuk membeli 1 (satu) saham baru dengan harga Rp111.00 (full Rupiah amount). The term of Warrant
penawaran Rp111,00 (Rupiah penuh). Masa berlaku execution starting from June 19, 2017 up to December 7,
pelaksanaan Waran adalah sejak tanggal 19 Juni 2017 sampai 2021.
dengan 7 Desember 2021.
Jumlah dana yang diperoleh dari penambahan modal saham The total funds received from Rights Issue With Pre-Emptive
dengan HMETD adalah sebesar Rp300.579. Rights (HMETD) amounted to Rp300,579.
Berdasarkan Akta No 05 tanggal 10 Maret 2021 dari Based on Deed No. 05 dated March 10, 2021 from Mochamad
Mochamad Nova Faisal S.H., M.Kn., Notaris di Jakarta, Nova Faisal S.H., M.Kn., Notary in Jakarta, the Bank's issued
modal ditempatkan dan disetor Bank sampai dengan tanggal and paid-up capital up to March 10, 2021 increased to
10 Maret 2021 meningkat menjadi 15.934.675.830 saham 15,934,675,830 shares in connection with the Convertible
sehubungan dengan Konversi Waran Seri I sebanyak Warrant Seriess I of 138,480,733 share. This amendment
138.480.733 saham. Akta perubahan ini telah disahkan oleh deed has been ratified by the Minister of Law and Human
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia based on Decree No.
berdasarkan Surat Keputusan No. AHU-AH.01.03-0158789 AHU-AH.01.03-0158789 March 12, 2021.
tanggal 12 Maret 2021.
Berdasarkan Akta No 117 tanggal 16 Agustus 2021 dari Based on Deed No. 117 dated August 16, 2021 from Christina
Christina Dwi Utami S.H., M.Hum., M.Kn. Notaris di Dwi Utami S.H., M. Hum., M.Kn. Notary in Jakarta, the
Jakarta, modal ditempatkan dan disetor Bank sampai dengan Bank's issued and paid-up capital up to July 29, 2021
tanggal 29 Juli 2021 meningkat menjadi 15.982.844.471 increased to 15,982,844,471 shares in connection with the
saham sehubungan dengan Konversi Waran Seri I sebanyak Seriess I Conversion of Warrants of 48,168,641 shares. This
48.168.641 saham. Akta perubahan ini telah disahkan oleh amendment deed has been ratified by the Minister of Law and
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Human Rights of the Republic of Indonesia based on Decree
berdasarkan Surat Keputusan No. AHU-AH.01.03-0438182 No. AHU-AH.01.03-0438182 dated August 18, 2021.
tanggal 18 Agustus 2021.
- 116 -
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
27. MODAL SAHAM (lanjutan) 27. SHARE CAPITAL (continued)
Berdasarkan Akta No 145 tanggal 10 Desember 2021 dari Based on Deed No. 145 dated December 10, 2021 from
Christina Dwi Utami S.H., M.Hum., M.Kn. Notaris di Christina Dwi Utami S.H., M. Hum., M.Kn. Notary in
Jakarta, modal ditempatkan dan disetor Bank sampai dengan Jakarta, the Bank's issued and paid-up capital up to
tanggal 08 Desember 2021 meningkat menjadi December 08, 2021 increased to 20,223,412,907 shares in
20.223.412.907 saham sehubungan dengan Konversi Waran connection with the Conversion of Warrant Seriess I totaling
Seri I sebanyak 4.240.568.436 saham. Akta perubahan ini 4,240,568,436 shares. This amendment deed has been ratified
telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia by the Minister of Law and Human Rights of the Republic of
Republik Indonesia berdasarkan Surat Keputusan No. AHU- Indonesia based on Decree No. AHU-AH.01.03-0485846
AH.01.03-0485846 tanggal 15 Desember 2021. December 15, 2021.
28. TAMBAHAN MODAL DISETOR – BERSIH 28. ADDITIONAL PAID-IN CAPITAL – NET
Rincian tambahan modal disetor pada tanggal 31 Desember The details of additional paid-in capital as of December 31,
2023 dan 2022 adalah sebagai berikut: 2023 and 2022 are as follows:
2023 dan/ and 2022
Penawaran umum perdana tahun 1990 43.750 Initial public offering in 1990
Saham bonus pada tahun 1993 (25.000) Bonus shares in 1993
Bagian yang tidak dapat dicatat (partial delisting) pada (12.500) Partial delisting in 1997
tahun 1997
Penawaran Umum Terbatas I (PUT I) pada tahun 1999 818.125 Limited Public Offering I (LPO I) in 1999
Penyesuaian nilai aset bersih Bank hasil merger dalam (408.457) Bank’s net asset value adjustment resulting
rangka penggabungan usaha dengan PT Bank Artha Graha from the merger in the context of its merger with PT Bank
Artha Graha
Penawaran Umum Terbatas II (PUT II) pada tahun 2007 3.461 Limited Public Offering II (LPO II) in 2007
Penawaran Umum Terbatas III (PUT III) pada tahun 2008 323 Limited Public Offering III (LPO III) in 2008
Biaya emisi saham (915) Shares issuance costs
Penawaran UmumTerbatas IV (PUT IV) pada tahun 2012 542 Limited Public Offering IV (LPO IV) in 2012
Biaya emisi saham (2.407) Shares issuance costs
Penawaran Umum Terbatas IV (PUT V) pada tahun 2016 325 Limited Public Offering IV (LPOV) in 2016
Biaya emisi saham (3.080) Shares issuance costs
Pengampunan Pajak 586 Tax Amnesty
Pelaksanaan Waran Seri I 532 Execution of Seriess I Warrants
Tambahan modal disetor – bersih 415.285 Additional paid-in capital – net
29. PENDAPATAN BUNGA 29. INTEREST INCOME
Akun ini merupakan pendapatan bunga diperoleh dari: This account represents interest income from:
2023 2022
Kredit yang diberikan Loans
Fixed loans 534.312 572.479 Fixed loans
Revolving loans 333.705 293.174 Revolving loans
Konsumtif 169.791 185.167 Consumptive
Pinjaman rekening koran 15.395 13.274 Overdraft
Efek-efek Marketable securities
Obligasi Pemerintah 261.539 194.313 Government Bonds
Obligasi Korporasi 69.730 99.180 Corporate Bonds
Wesel berjangka lokal 4.887 9.079 Export bill receivable
Sekuritas Rupiah Bank Indonesia 706 - Rupiah securities of Bank Indonesia
Penempatan pada Bank Indonesia Placements with Bank Indonesia
Sertifikat deposito Bank Indonesia 38.668 41.021 Certificates deposits of Bank Indonesia
Jasa giro Bank Indonesia 34.037 21.646 Interest from Bank Indonesia
Call money 16.783 11.427 Call money
Penempatan pada bank lain dan 5.200 1.217 Placements with other banks and others
lain- lain
Jumlah 1.484.753 1.441.977 Total
Jumlah pendapatan bunga dari pihak berelasi untuk tahun Total interest income from related parties for the years ended
yang berakhir pada tanggal-tanggal 31 Desember 2023 dan December 31, 2023 and 2022 amounted to Rp15,342 and
2022 masing-masing adalah sebesar Rp15.342 dan Rp17.440 Rp17,440, respectively (Note 37).
(Catatan 37).
- 117 -
Page 569
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
30. BEBAN BUNGA 30. INTEREST EXPENSES
Akun ini merupakan beban bunga atas: This account represents interest expenses on:
2023 2022
Rupiah Rupiah
Simpanan nasabah 448.718 447.451 Deposits from customer
LTN Subordinasi I tahap I 19.000 19.000 Subordinated LTN I stage I
Dana kelolaan tidak kena pajak 18.674 20.143 Non-taxable management funds
Simpanan dari bank lain 6.260 639 Deposits from other banks
Sub jumlah 492.652 487.233 Sub total
Mata Uang Asing Foreign Currencies
Simpanan nasabah 10.122 4.111 Deposits from customers
Sub jumlah 10.122 4.111 Sub total
Jumlah 502.774 491.344 Total
Jumlah beban bunga dari pihak berelasi untuk tahun yang Total interest expenses from related parties for the years
berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022 ended December 31, 2023 and 2022 amounted to Rp15,422
masing-masing adalah sebesar Rp15.422 dan Rp5.757 and Rp5,757, respectively (Note 37).
(Catatan 37).
31. BEBAN TENAGA KERJA 31. EMPLOYEE EXPENSES
Rincian beban tenaga kerja adalah sebagai berikut: The details of employee expenses are as follows:
2023 2022
Gaji 192.200 178.498 Salaries
Tunjangan 52.193 49.620 Allowances
Imbalan pasca kerja (Catatan 25) 19.356 21.154 Post-employment benefits (Note 25)
Asuransi 15.467 15.515 Insurance
Lain-lain 746 617 Others
Jumlah 279.962 265.404 Total
32. BEBAN OPERASIONAL 32. OPERATIONAL EXPENSES
Rincian beban operasional adalah sebagai berikut: The details of operational expenses are as follows:
2023 2022
Operasional 272.650 113.869 Operational
Teknologi dan informasi 66.459 53.317 Technology and information
Keamanan dan kebersihan 45.493 43.950 Security and cleaning
Premi penjaminan LPS (Catatan 42) 36.596 42.919 Premium paid to LPS (Note 42)
Jasa profesional 27.737 27.440 Professional fees
Jasa outsourcing 23.189 23.080 Outsourcing service
Komunikasi 14.316 13.224 Communication
Utilitas 13.623 13.623 Utilities
Pemeliharaan 13.238 12.683 Maintenance
Iuran 12.291 14.342 Dues
Transportasi 11.753 13.224 Transportation
Pengembangan karyawan 10.703 16.435 Training
Asuransi 10.572 9.343 Insurance
Sewa peralatan 9.335 9.667 Rent equipment
ATM 5.207 6.960 ATM
Barang cetakan 4.693 6.740 Printing
Fee 3.301 2.276 Fee
Pajak 1.402 1.004 Tax
Administrasi bank 927 805 Bank administration
Legal 296 20 Office supplies
Lainnya 5.851 4.756 Others
Jumlah 589.632 429.677 Total
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Page 570
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
33. BEBAN UMUM DAN ADMINISTRASI 33. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah sebagai berikut: The details of general and administrative expense are as
follows:
2023 2022
Penyusutan (Catatan 16) 65.054 56.063 Depreciation (Note 16)
Pemasaran dan promosi 42.365 30.967 Marketing and promotion
Perbaikan dan pemeliharaan 15.542 23.055 Repairs and maintenance
Amortisasi (Catatan 17) 11.309 9.082 Amortization (Note 17)
Jumlah 134.270 119.167 Total
34. KERUGIAN PENURUNAN NILAI ASET KEUANGAN 34. IMPAIRMENT LOSS ON FINANCIAL AND NON-
DAN NON-KEUANGAN – BERSIH FINANCIAL ASSETS – NET
Rincian kerugian (pemulihan) penurunan nilai aset keuangan Details of loss (recovery) for impairment of financial and
dan non-keuangan adalah sebagai berikut: non-financial assets are as follows:
2023 2022
Rupiah Rupiah
Agunan yang diambil alih (Catatan 18) 87.684 261.975 Foreclosed assets (Note 18)
Kredit yang diberikan (Catatan 13h) 43.491 (25.381) Loans (Note 13h)
Efek-efek 138 (10) Marketable securities
Tagihan lain-lain (208) 32 Other receivables
Sub jumlah 131.105 236.616 Sub total
Mata Uang Asing Foreign Currencies
Giro pada bank lain (67) 137 Current accounts in other banks
Kredit yang diberikan (Catatan 13h) (27.381) 3.744 Loans (Note 13h)
Tagihan lain-lain - (2) Other receivables
Sub jumlah (27.448) 3.879 Sub total
Jumlah 103.657 240.495 Total
35. PENDAPATAN (BEBAN) NON-OPERASIONAL – 35. NON-OPERATING INCOME (EXPENSES) - NET
NETO
Rincian pendapatan (beban) non-operasional adalah sebagai The details of non-operating income (expenses) are as
berikut: follows:
2023 2022
Laba penjualan aset tetap (Catatan 16) 231 1.348 Gain on sale officed assets (Note 16)
Tanggung jawab sosial Korporasi (10.995) (10.246) Corporate social responsibility
Lain-lain 7.045 15.028 Others
Jumlah (3.719) 6.130 Total
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Page 571
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
36. LABA PER SAHAM DASAR 36. BASIC EARNINGS PER SHARE
Laba per saham dihitung dengan membagi laba tahun berjalan Basic earning per share is compute by dividing profit for the
dengan jumlah rata-rata tertimbang saham yang beredar pada year with the weighted-average number of shares outstanding
tahun berjalan. Rincian perhitungan laba per saham dasar during the year. The details of calculation of basic earning
adalah sebagai berikut: per share is as follows:
2023 2022
Laba tahun berjalan untuk perhitungan 146.753 54.997 Profit for the year to be accounted for basic
laba per saham dasar earnings per share
Jumlah rata-rata tertimbang saham 20.223 20.223 The weighted-average of common stock for
biasa untuk perhitungan laba per computation of basic earnings per share
saham dasar
Jumlah rata-rata tertimbang saham 20.223 20.223 Weighted average number of ordinary
biasa untuk perhitungan laba bersih shares for computation of diluted
per saham dilusian earnings per share
Laba per saham dasar 7,26 2,72 Basic earnings per share
(rupiah penuh) (full rupiah amount)
Laba per saham dilusian 7,26 2,72 Earnings per diluted (full amount)
(nilai penuh)
Laba (rugi) per saham dasar dihitung dengan membagi laba Basic earnings (loss) per share is calculated by dividing the
(rugi) bersih yang tersedia bagi pemegang saham dengan rata- net earnings (loss) attributable to shareholders by the
rata tertimbang saham biasa yang beredar pada tahun yang weighted average number of ordinary shares on issue during
bersangkutan. the year.
Laba (rugi) per saham dilusian dihitung dengan membagi laba Diluted earnings (loss) per share is calculated by dividing the
(rugi) bersih yang tersedia bagi pemegang saham dengan net profit (loss) available to shareholders by the weighted
rata-rata tertimbang saham biasa yang telah disesuaikan average ordinary shares adjusted for the effects of all dilutive
dengan dampak dari semua efek berpotensi saham biasa yang potential ordinary shares.
dilutif.
Pada tanggal 31 Desember 2023 dan 2022 tidak ada sekuritas As of December 31, 2023 and 2022, there are no convertible
konversi yang berpotensi mendilusi laba (rugi) per saham securities that have the potential to dilute the basic earnings
dasar di masa depan. (loss) per share in the future.
37. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 37. TRANSACTIONS AND BALANCES WITH RELATED
BERELASI PARTIES
Dalam kegiatan usaha normal, Bank melakukan transaksi In the normal course of business, the Bank entered into
dengan pihak-pihak berelasi. Transaksi dengan pihak-pihak transaction with related parties. Transactions with related
berelasi tersebut dilaksanakan dengan syarat dan kondisi yang parties were conducted under terms and conditions similar to
sama sebagaimana dilakukan dengan pihak ketiga. those granted to third parties.
Saldo dan transaksi dengan pihak-pihak berelasi Balance and transactions with related parties
Rincian saldo dengan pihak-pihak berelasi adalah sebagai The details of balance with related parties are as follows:
berikut:
2023 2022
Laporan posisi keuangan Statement of financial position
Kredit yang diberikan – bersih Loans - net (Note 13)
(Catatan13)
PT Danayasa Arthatama Tbk 142.969 73.203 PT Danayasa Arthatama Tbk
Panji Yudha Winata 82.718 89.815 Panji Yudha Winata
Kharisma Arya Paksi 49.364 - Kharisma Arya Paksi
Samir 22.943 - Samir
Andi Bharata Winata 10.821 13.217 Andi Bharata Winata
Emelia Susanto 2.305 3.408 Emelia Susanto
PT Jakarta International Hotels & - 64.605 PT Jakarta International Hotels &
Development Development
Christina Harapan - 647 Christina Harapan
Jumlah – bersih 311.120 244.895 Total – net
Persentase dari jumlah kredit yang 2,56% 2,39% Percentage from total loans
diberikan
Persentase dari jumlah aset 1,19% 0,96% Percentage from total assets
- 120 -
Page 572
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
37. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 37. TRANSACTIONS AND BALANCES WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Saldo dan transaksi dengan pihak-pihak berelasi Balance and transactions with related parties (continued)
(lanjutan)
2023 2022
Laporan posisi keuangan (lanjutan) Statement of financial position (continued)
Simpanan nasabah (Catatan 20) Deposits from customers (Note 20)
Giro 337.908 295.945 Demand deposits
Tabungan 40.220 85.497 Savings deposits
Deposito berjangka 841.451 738.297 Time deposits
Jumlah 1.219.579 1.119.739 Total
Persentase dari jumlah simpanan 5,91% 5,51% Percentage from total deposits
nasabah from customers
Persentase dari jumlah liabilitas 5,56% 5,22% Percentage from total liabilities
Rincian transaksi dengan pihak-pihak berelasi adalah sebagai The details of transactions with related parties are as follows:
berikut:
2023 2022
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive Income
Pendapatan bunga (Catatan 29) 15.342 17.440 Interest income (Note 29)
Persentase dari jumlah pendapatan bunga 3,05% 1,21% Percentage from total interest income
Beban bunga (Catatan 30) 15.422 5.757 Interest expenses (Note 30)
Persentase dari jumlah beban bunga 3,07% 1,17% Percentage from total interest expenses
Manajemen kunci (Catatan 1c) 37.126 29.363 Key management (Note 1c)
Persentase dari jumlah beban tenaga kerja 13,26% 11,06% Percentage from total personel expenses
Beban sewa gedung 24.187 22.570 Rent building expenses
Persentase dari jumlah beban operasi 4,10% 5,25% Percentage from total operational expenses
a. Transaksi Build, Operate, and Transfer (BOT) atas a. The transaction of Build, Operate, and Transfer (BOT)
Gedung Artha Graha dengan PT Buanagraha Arthaprima of Artha Graha Building with PT Buanagraha
selama jangka waktu 40 tahun (Catatan 16). Arthaprima has a term of 40 years (Note 16).
b. Bank melakukan transaksi sewa gedung dengan b. The Bank has entered into a building rental with
PT Buanagraha Arthaprima dan diakui sebagai aset hak PT Buanagraha Arthaprima and recognized as right of
guna. use assets.
c. Komitmen dan kontinjensi dengan pihak-pihak berelasi c. Commitments and contingencies with related parties as
pada tanggal 31 Desember 2023 dan 2022 masing- of December 31, 2023 and 2022 amounted to Rp40,000
masing sebesar Rp40.000 dan RpNihil (Catatan 38). and RpNil respectively (Note 38).
Sifat relasi Nature of relationship
Pihak-pihak berelasi adalah perusahaan dan perorangan yang Related parties are companies and individuals who directly
mempunyai keterkaitan kepemilikan atau kepengurusan or indirectly have relationships with the Bank through
secara langsung maupun tidak langsung dengan Bank. ownership or management.
Pihak Berelasi/ Sifat dari Hubungan/ Sifat dari Transaksi/
Related Parties Nature of Relationship Nature of Transaction
Memiliki kesamaan pemegang saham/ BOT, giro dan deposito berjangka/
PT Buanagraha Arthaprima
Has same shareholders BOT, demand deposits and time deposits
Pemegang saham Bank/ Jaminan Perusahaan dan giro/
PT Cerana Arthaputra
Bank’s shareholder Corporate guarantee and demand deposits
Pemegang saham Bank/ Jaminan Perusahaan dan giro/Corporate
PT Karya Nusantara Permai
Bank’s shareholder guarantee and demand deposits
Pemegang saham Bank/ Jaminan Perusahaan dan giro/
PT Pirus Platinum Murni
Bank’s shareholder Corporate guarantee and demand deposits
Pemegang saham Bank/ Giro dan deposito berjangka/
PT Cakra Inti Utama
Bank’s shareholder Demand deposits and time deposits
Pemegang saham Bank/ Jaminan Perusahaan dan giro/
PT Puspita Bisnispuri
Bank’s shareholder Corporate guarantee and demand deposits
- 121 -
Page 573
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
37. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 37. TRANSACTIONS AND BALANCES WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat relasi (lanjutan) Nature of relationship (continued)
Pihak Berelasi/ Sifat dari Hubungan/ Sifat dari Transaksi/
Related Parties Nature of Relationship Nature of Transaction
Pemegang saham Bank/ Jaminan Perusahaan dan giro/
PT Arthamulia Sentosajaya
Bank’s shareholder Corporate guarantee and demand deposits
PT Agung Sedayu Propertindo Afiliasi/Affiliate Deposito berjangka/Time deposits
PT Andana Utamagraha Afiliasi/ Affiliate Giro / Demand deposits
Giro dan deposito berjangka/
PT Electronic City Indonesia Tbk Afiliasi/Affiliate
Demand deposits and time deposits
PT Erajaya Swasembada Tbk Afiliasi/Affiliate Giro/ Demand deposits
PT Jakarta International Hotels &
Afiliasi/ Affiliate Giro/ Demand deposits
Development Tbk
PT Karya Megah Permai Afiliasi/ Affiliate Giro/ Demand deposits
PT Makmur Jaya Serasi Afiliasi/ Affiliate Giro/ Demand deposits
Giro dan deposito berjangka/
PT Tunas Satya Prakarsa Afiliasi/ Affiliate
Demand deposits and time deposits
PT Grahaputra Sentosa Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Artha Telekomindo Afiliasi/Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Danayasa Arthatama Afiliasi/Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Agung Sedayu Afiliasi/Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Agung Sedayu Permai Afiliasi/Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Multi Artha Pratama Afiliasi/Affiliate
Demand deposits and time deposits
PT Global Persada Inti Afiliasi/Affiliate Giro/ Demand Deposits
PT Artha Propertindo Indonesia Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Adinusa Puripratama Afiliasi/Affiliate
Demand deposits and time deposits
PT Harapan Sinar Sejahtera Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Catur Kusuma Abadi Sejahtera Afiliasi/Affiliate
Demand deposits and time deposits
PT Gemilang Inti Persada Afiliasi/Affiliate Giro/ Demand Deposits
PT Artha Graha Network Afiliasi/Affiliate Giro/ Demand Deposits
PT Detik Amita Sakti Afiliasi/Affiliate Giro/ Demand Deposits
PT Lava Pratama Indonesia Afiliasi/Affiliate Giro/ Demand Deposits
PT Lentera Duasatu Propertindo Afiliasi/Affiliate Giro/ Demand Deposits
PT Kharisma Arya Paksi Afiliasi/Affiliate Giro/ Demand Deposits
PT Kresna Aji Sembada Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Artha Graha General Insurance Afiliasi/ Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Bangun Kosambi Sukses Afiliasi/ Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
Yayasan Buddha Tzu Chi Afiliasi/ Affiliate
Demand deposits and time deposits
Dewan Komisaris, Direksi dan Pejabat
Manajemen dan Karyawan Kunci/ Giro, tabungan dan deposito berjangka/
Eksekutif/ Board of Commisioners,
Management and employees Demand, saving and time deposits
Directors and Executive Officers
Seluruh saldo dan transaksi yang signifikan dengan pihak- All balances and significant transactions with related parties
pihak berelasi telah diungkapkan dalam catatan atas laporan are disclosed in the notes to the financial statements.
keuangan.
- 122 -
Page 574
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
38. KOMITMEN DAN KONTINJENSI 38. COMMITMENTS AND CONTINGENCIES
Ikhtisar komitmen dan kontinjensi Bank yang dinyatakan The summary of the Bank’s commitments and contingencies
dalam nilai kontrak adalah sebagai berikut: at contractual amounts is as follows:
2023 2022
Komitmen: Commitments:
Tagihan komitmen: Commitments receivables:
Pembelian spot dan forward valuta asing 421.161 31.168 Purchases of spot and forward foreign currency
purchased
Liabilitas komitmen: Commitments liabilities:
Fasilitas kredit yang belum digunakan (466.698) (649.478) Unused loan facilities
Penjualan spot dan forward valuta asing (208.905) (31.168) Sale of spot and forward foreign currency
L/C yang masih beredar - (8.533) Outstanding irrevocable L/C
Liabilitas komitmen – bersih (254.442) (658.011) Commitments liabilities – net
Kontinjensi: Contingencies:
Tagihan kontinjensi: Contingent receivables:
Pendapatan bunga dalam penyelesaian 6.178 6.178 Past due interest revenues
Liabilitas kontinjensi: Contingent liabilities:
Garansi yang diterbitkan (24.759) (30.733) Guarantee issued
Setoran titipan (104.691) (109.538) Deposits
Lain-lain (156.692) (117.482) Others
Liabilitas kontinjensi – bersih (279.964) (251.575) Contingent liabilities – net
Jumlah liabilitas komitmen dan (534.406) (909.586) Total commitments and contingencies
kontinjensi – bersih liabilities – net
Pada tanggal 31 Desember 2023 dan 2022, Bank memiliki As of December 31, 2023 and 2022, the Bank has
saldo transaksi komitmen dan kontinjensi dengan pihak-pihak commitments and contingencies transactions balances with
berelasi masing-masing sebesar Rp40.000 dan RpNihil related parties amounted to Rp40,000 and RpNil, respectively
(Catatan 37). (Note 37).
39. KREDIT PENERUSAN DARI BANK INDONESIA 39. CHANNELING LOANS FROM BANK INDONESIA
Pada tanggal 12 Mei 1999, Bank dengan Bank Indonesia (BI) On May 12, 1999, Bank and Bank Indonesia (BI) entered into
menandatangani Perjanjian Kredit Penerusan kepada channeling loans agreement to provide loans to Small and
Pengusaha Kecil dan Pengusaha Mikro (KPKM), dimana BI Micro Enterprises (KPKM), where by BI has appointed Bank
menunjuk Bank sebagai penyalur Kredit Likuiditas Bank to channel the Bank Indonesia Liquidity Loan (KLBI) for
Indonesia (KLBI) untuk KPKM dan menyalurkan kepada KPKM and provide the loan to its debtors. This facility
debitur. Fasilitas yang diberikan kepada Bank adalah sebesar amounting to Rp31,472. The loan period to the Bank’s
Rp31.472. Jangka waktu pinjaman kepada debitur adalah 2 debtors for 2 (two) to 6 (six) years and this facility will be
(dua) sampai 6 (enam) tahun dan fasilitas kepada Bank akan expired after all principal and interest as stated in the loan
berakhir pada saat seluruh pinjaman pokok dan bunga yang agreement are being settled by the debtors. The facility to the
tercantum dalam perjanjian telah dilunasi. Fasilitas kepada Bank bears interest rate per annum of 13% and interest rate
Bank dikenakan bunga sebesar 13% per tahun dan suku bunga to its debtors for KPKM of 16% per annum.
KPKM kepada debitur sebesar 16% per tahun.
Bank tidak menanggung risiko kredit atas penyaluran KPKM The Bank is not responsible for credit risk of channeling loans
tersebut. to KPKM.
40. POSISI DEVISA BERSIH 40. NET OPEN POSITION
Menurut ketentuan Bank Indonesia berdasarkan Peraturan According to Bank Indonesia Regulation (PBI)
Bank Indonesia (PBI) No.17/5/PBI/2015 tanggal 29 Mei 2015 No.17/5/PBI/2015 dated May 29, 2015 the fourth amendment
perubahan keempat atas PBI No. 5/13/PBI/2003 tentang to PBI No.5/13/PBI/2003 concerning the Net Open Position
Posisi Devisa Bersih Bank Umum tanggal 17 Juli 2003, PDN (NOP) for Commercial Bank dated July 17, 2003, NOP is
ditetapkan maksimum sebesar 20% modal. required to maximum of 20% of capital.
PDN adalah penjumlahan dari nilai absolut untuk jumlah dari NOP is the sum of the absolute values of the net difference
selisih bersih aset dan liabilitas dalam laporan posisi between assets and liabilities in the statement of financial
keuangan untuk setiap mata uang asing dengan selisih bersih position for each foreign currency and the net difference
tagihan dan liabilitas komitmen dan kontinjensi dalam between the receivables and payables both commitments and
rekening administratif untuk setiap mata uang asing yang contingencies in the administrative account for each foreign
semuanya dinyatakan dalam Rupiah. currency, which are all stated in Rupiah.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
40. POSISI DEVISA BERSIH (lanjutan) 40. NET OPEN POSITION (continued)
Pada tanggal 31 Desember 2023 dan 2022, PDN Bank adalah As of December 31, 2023 and 2022, the Bank’s NOP is as
sebagai berikut: follows:
2023
Posisi devisa
bersih (nilai
absolut)/Net open
Aset/ Liabilitas/ position (absolute
Mata Uang Assets Liabilities amount) Currency
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Dolar Amerika Serikat 1.634.743 1.642.864 8.121 United States Dollar
Dolar Singapura 45.488 35.260 10.228 Singapore Dollar
Poundsterling Inggris 4.999 12 4.987 Great Britain Poundsterling
Dolar Australia 3.814 2 3.812 Australian Dollar
Yen Jepang 1.651 711 940 Japanese Yen
Dolar Hong Kong 1.063 - 1.063 Hong Kong Dollar
Yuan China 771 10 761 China Yuan
Euro Eropa 2.210 31 2.179 European Euro
Jumlah 1.694.739 1.678.890 32.091 Total
Modal 3.948.432 Capital
Rasio posisi devisa bersih 0,81% Net open position ratio
2022
Posisi devisa
bersih (nilai
absolut)/Net open
Aset/ Liabilitas/ position (absolute
Mata Uang Assets Liabilities amount) Currency
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Dolar Amerika Serikat 1.568.818 1.575.426 6.608 United States Dollar
Dolar Singapura 92.954 90.991 1.963 Singapore Dollar
Poundsterling Inggris 5.067 11 5.056 Great Britain Poundsterling
Dolar Australia 2.540 - 2.540 Australian Dollar
Yen Jepang 6.627 770 5.857 Japanese Yen
Dolar Hong Kong 711 - 711 Hong Kong Dollar
Yuan China 1.375 - 1.375 China Yuan
Euro Eropa 6.723 451 6.272 European Euro
Jumlah 1.684.815 1.667.649 30.382 Total
Modal 3.707.708 Capital
Rasio posisi devisa bersih 0,82% Net open position ratio
41. INFORMASI SEGMEN USAHA 41. OPERATING SEGMENT INFORMATION
Segmen operasi Operating segment
Segmen operasi dilaporkan sesuai dengan laporan internal Operating segments are reported in accordance with the
yang disiapkan untuk pengambil keputusan operasional yang internal reporting provided to the chief operating decision
bertanggung jawab untuk mengalokasikan sumber daya ke maker, which is responsible for allocating resources to the
segmen tertentu dan melakukan penilaian atas performanya. reportable segments and assesses its performance. All
Seluruh segmen operasi yang digunakan oleh Bank telah operating segments used by the Bank meet the definition of a
memenuhi kriteria pelaporan berdasarkan PSAK 5 (Revisi reportable segment under SFAS 5 (Revised 2009),
2009), “Segmen Operasi”. “Operating Segments”.
Tidak terdapat pendapatan dari satu konsumen eksternal atau There was no revenue from the external customers or other
pihak lain yang mencapai 10% atau lebih dari jumlah parties that reached 10% or more of the Bank’s income for
pendapatan Bank untuk tahun yang berakhir pada tanggal the years ended December 31, 2023 and 2022.
31 Desember 2023 dan 2022.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
41. INFORMASI SEGMEN USAHA (lanjutan) 41. OPERATING SEGMENT INFORMATION (continued)
Segmen operasi (lanjutan) Operating segment (continued)
Bank memiliki empat pelaporan segmen. Di bawah ini The Bank has four reportable segments. The following
merupakan penjelasan mengenai operasi dari masing-masing describes the operations in each of the Bank’s reportable
pelaporan segmen yang dimiliki oleh Bank: segments:
• Produktif - termasuk pinjaman yang diberikan kepada • Productive - includes loans disbursed to productive
sektor produktif, diantaranya, kredit modal kerja dan sectors, among others working capital and investment
investasi. loans.
• Konsumtif - termasuk pinjaman yang diberikan untuk • Consumer - includes loans disbursed for consumptive
keperluan konsumtif. purposes.
• Treasuri - segmen ini terkait dengan kegiatan treasuri • Treasury - undertake the Bank’s treasury activities which
Bank termasuk transaksi money market dan investasi include money market and investment in placements and
dalam bentuk penempatan dan efek. securities.
• Lain-lain - termasuk aktivitas back office dan divisi yang • Others - includes all back office processes and non-profit
tidak menghasilkan laba. generating divisions in the Bank.
2023
Produktif/ Konsumtif/ Treasuri/ Lain-lain/ Jumlah/
Productive Consumer Treasury Others Total
Pendapatan bunga 883.412 169.791 431.550 - 1.484.753 Interest income
Jumlah aset 9.598.720 2.548.648 9.883.790 4.072.453 26.103.611 Total assets
Cadangan (403.043) (107.593) (1.186) (327.349) (839.171) Allowance for
kerugian impairment losses
penurunan nilai
Deposito/ Giro/ Tabungan/ Non DPK/ Jumlah/
Deposits Demand deposits Saving deposits Non DPK Total
Beban bunga (397.543) (50.781) (10.515) (43.935) (502.774) Interest expenses
Jumlah liabilitas 12.482.696 6.631.415 1.517.590 1.300.877 21.932.578 Total liabilities
2022
Produktif/ Konsumtif/ Treasuri/ Lain-lain/ Jumlah/
Productive Consumer Treasury Others Total
Pendapatan bunga 878.927 185.167 377.883 - 1.441.977 Interest income
Jumlah aset 7.476.792 2.752.978 10.691.817 4.516.046 25.437.633 Total assets
Cadangan (440.268) (84.319) (1.602) (241.839) (768.028) Allowance for
kerugian impairment losses
penurunan nilai
Deposito/ Giro/ Tabungan/ Non DPK/ Jumlah/
Deposits Demand deposits Saving deposits Non DPK Total
Beban bunga (391.573) (47.936) (12.053) (39.782) (491.344) Interest expenses
Jumlah liabilitas 11.965.687 6.757.738 1.601.653 1.108.185 21.433.263 Total liabilities
Segmen geografis Geographical segment
Bank beroperasi di dua wilayah geografis utama yaitu Daerah The Bank is operating in two main geographic areas which
Khusus Ibukota Jakarta (DKI Jakarta) dan di luar DKI consists of Special District of Jakarta (DKI Jakarta) and
Jakarta. outside DKI Jakarta.
Berikut ini adalah informasi segmen berdasarkan segmen The following is segment information based on geographic
geografis: segments:
2023
Jakarta/ Jawa/ Sumatera/ Sulawesi/ Kalimantan/ Lainnya/ Jumlah/
Keterangan Jakarta Java Sumatera Sulawesi Kalimantan Other Total Description
Pendapatan: Income:
Pendapatan bunga 1.640.952 53.581 44.162 28.987 21.563 8.126 1.797.371 Interest income
dan operasional and other
lainnya operating income
Beban: Expenses:
Beban bunga dan (1.321.104) (82.690) (102.894) (45.651) (16.531) (41.425) (1.610.295) Interest and other
operasional operating expenses
lainnya
Laba (rugi) 319.848 (29.109) (58.732) (16.664) 5.032 (33.299) 187.076 Profit (loss) from
operasional operations
Laba (rugi) tahun 146.859 17.050 20.772 (9.325) 3.583 (32.186) 146.753 Profit (loss) for the
berjalan current year
Jumlah aset 21.588.599 1.447.675 2.018.834 566.357 107.300 374.846 26.103.611 Total assets
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
41. INFORMASI SEGMEN USAHA (lanjutan) 41. OPERATING SEGMENT INFORMATION (continued)
Segmen Geografis (lanjutan) Geographical Segment (continued)
Berikut ini adalah informasi segmen berdasarkan segmen The following is segment information based on geographic
geografis: (lanjutan) segments: (continued)
2022
Jakarta/ Jawa/ Sumatera/ Sulawesi/ Kalimantan/ Lainnya/ Jumlah/
Keterangan Jakarta Java Sumatera Sulawesi Kalimantan Other Total Description
Pendapatan: Income:
Pendapatan bunga 1.403.478 49.726 68.894 40.699 26.110 20.191 1.609.098 Interest income
dan operasional and other
lainnya operating income
Beban: Expenses:
Beban bunga dan (1.244.368) (81.359) (126.955) (50.826) (16.356) (26.223) (1.546.087) Interest and other
operasional operating expenses
lainnya
Laba (rugi) 159.110 (31.633) (58.061) (10.127) 9.754 (6.032) 63.011 Profit (loss) from
operasional operations
Laba (rugi) tahun (22.935) 30.369 31.159 2.887 9.064 4.453 54.997 Profit (loss) for the
berjalan current year
Jumlah aset 20.463.950 1.833.588 1.985.753 612.276 122.998 419.068 25.437.633 Total assets
42. JAMINAN PEMERINTAH TERHADAP KEWAJIBAN 42. GOVERNMENT GUARANTEE ON OBLIGATIONS
PEMBAYARAN BANK UMUM PAYMENT OF COMMERCIAL BANKS
Berdasarkan Keputusan Presiden No. 26 Tahun 1998 yang Based on Decree of President of Republic Indonesia No. 26
dilaksanakan melalui Keputusan Menteri Keuangan tanggal of 1998 as implemented through the Decree of Minister of
28 Januari 1998 dan Surat Keputusan Bersama Direksi Bank Finance dated January 28, 1998 and the Joint Decree
Indonesia dan Ketua Badan Penyehatan Perbankan Nasional between Bank Indonesia Board of Directors and Chairman of
(SKB BI dan BPPN) No. 30/270/KEP/DIR dan the Indonesian Bank Restructuring Agency (SKB BI and
No.1/BPPN/1998 tanggal 6 Maret 1998, Pemerintah telah IBRA) No. 30/270/KEP/DIR andNo. 1/IBRA/1998 dated
menjamin kewajiban tertentu dari seluruh bank umum yang March 6, 1998, the Government has guaranteed certain
berbadan hukum Indonesia. obligations of all commercial banks incorporated in
Indonesia.
Berdasarkan perubahan terakhir yang terdapat pada Based on the latest amendment that are stated in the Decree
Keputusan Menteri Keuangan No. 179/KMK.017/2000 of the Minister of Finance No. 179/KMK.017/2000 dated May
tanggal 26 Mei 2000, jaminan tersebut berlaku sejak tanggal 26, 2000, this guarantee is valid from the date of January 26,
26 Januari 1998 sampai dengan 31 Januari 2001 dan dapat 1998 until January 31, 2001 and may be extended
diperpanjang dengan sendirinya setiap 6 (enam) bulan automatically every 6 (six) months continuously, unless
berikutnya secara terus-menerus, kecuali apabila dalam within six (6) months before the expiration of a period
waktu 6 (enam) bulan sebelum berakhirnya jangka waktu Guarantee Program or its extension, the Minister of Finance
Program Penjaminan atau jangka waktu perpanjangannya, announced the termination or alteration of the Guarantee
Menteri Keuangan mengumumkan pengakhiran dan atau Program to be known by the public. For this guarantee, the
perubahan Program Penjaminan tersebut untuk diketahui oleh Government charges premium is calculated based on a
umum. Atas penjaminan ini, Pemerintah membebankan premi certain percentage according to applicable regulations.
yang dihitung berdasarkan persentase tertentu sesuai
ketentuan yang berlaku.
Sesuai dengan Peraturan Menteri Keuangan According to the Minister of Finance Regulation
No.17/PMK.05/2005 tanggal 3 Maret 2005, terhitung sejak No.17/PMK.05/2005 dated March 3, 2005, starting from
tanggal 18 April 2005 jenis kewajiban bank umum yang April 18, 2005, commercial bank obligations guaranted by
dijamin berdasarkan Program Penjaminan Pemerintah Government Guarantee Program included demand deposits,
meliputi giro, tabungan, deposito berjangka dan pinjaman savings deposits, time deposits and borrowings from other
yang diterima dari bank lain dalam bentuk transaksi pasar banks in the form of inter-bank money market transactions.
uang antar bank.
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Page 578
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
42. JAMINAN PEMERINTAH TERHADAP KEWAJIBAN 42. GOVERNMENT GUARANTEE ON OBLIGATIONS
PEMBAYARAN BANK UMUM (lanjutan) PAYMENT OF COMMERCIAL BANKS (continued)
Program Penjaminan Pemerintah melalui Unit Pelaksana The Government Guarantee Program through Government
Penjaminan Pemerintah (UP3) telah berakhir pada tanggal 22 Guarantee Implementer Unit (UP3) expired on September 22,
September 2005, sebagaimana dinyatakan dalam Peraturan 2005, as stated in the Minister of Finance Regulation No.
Menteri Keuangan No. 68/PMK.05/2005 tanggal 10 Agustus 68/PMK.05/2005 dated August 10, 2005 concerning
2005 tentang “Perhitungan dan Pembayaran Premi Program “Premium Calculation and Payment of Government
Penjaminan Pemerintah terhadap Kewajiban Pembayaran Guarantee Program on Commercial Bank Payment
Bank Umum” untuk periode 1 Juli sampai dengan 21 Obligations” for the period of July 1 up to September 21,
September 2005. Sebagai pengganti UP3, Pemerintah telah 2005. As a successor of Government Guarantee Program, the
membentuk lembaga independen yaitu Lembaga Penjamin Government has established an independent institution that is
Simpanan (LPS) berdasarkan Undang-Undang No. 24 Tahun Deposit Insurance Corporation (DIC) according to Law No.
2004 tanggal 22 September 2004 tentang “Lembaga Penjamin 24 Year 2004 dated September 22, 2004 about “Deposit
Simpanan”, dimana LPS menjamin dana masyarakat Insurance Corporation”, which DIC guarantees public funds
termasuk dana dari bank lain dalam bentuk giro, deposito, including funds from other banks in form of demand deposits,
sertifikat deposito, tabungan dan/ atau bentuk lainnya yang time deposits, certificates of deposits, saving deposits, and/ or
dipersamakan dengan itu. other similar forms with it.
Berdasarkan salinan Peraturan LPS No. 1/PLPS/2006 tanggal According the copied of DIC Regulation No. 1/PLPS/2006
9 Maret 2006 tentang “Program Penjaminan Simpanan” dated March 9, 2006 concerning “Deposits Guarantee
diatur besarnya saldo yang dijamin untuk setiap nasabah pada Program”, set the amount of the balance guaranteed for each
satu bank adalah paling tinggi sebesar Rp100 juta. customer on a bank is a maximum of Rp100 million.
Sesuai dengan Peraturan Pemerintah No. 66 Tahun 2008 According to Government Regulation No.66 Year 2008 dated
tanggal 13 Oktober 2008 tentang “Besaran Nilai Simpanan October 13, 2008 concerning “The amount of the Deposits
yang Dijamin Lembaga Penjamin Simpanan” maka nilai that Guaranteed by Deposits Insurance Corporation” the
simpanan setiap nasabah pada satu bank yang dijamin oleh value of each customer deposits in one bank that guaranteed
Pemerintah naik menjadi sebesar Rp2 miliar (Rupiah penuh) by the Government raise to Rp2 billion (full Rupiah amount)
dari semula Rp100 juta (Rupiah penuh), efektif sejak tanggal from Rp100 million (full Rupiah amount), which effective
tersebut di atas. since the date stated above.
Tingkat suku bunga penjaminan LPS untuk simpanan dalam DIC interest rate for deposits in Rupiah and United States
Rupiah dan Dolar Amerika Serikat masing-masing sebesar Dollar amounted to 4.25% and 2.25% as of
4,25% dan 2,25% pada tanggal 31 Desember 2023 dan 3,75% December 31, 2023 and 3,75% and 1,75% as of December
dan 1,75% pada tanggal 31 Desember 2022. 31, 2022 respectively.
Beban premi penjaminan yang dibayar kepada LPS untuk Insurance premium expense paid to DIC for the years ended
tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 December 31, 2023 and 2022 amounted to Rp36,596 and
dan 2022 masing-masing sebesar Rp36.596 dan Rp42.919 Rp42,919 respectively (Note 32).
(Catatan 32).
43. MANAJEMEN RISIKO 43. RISK MANAGEMENT
I. Kerangka manajemen risiko I. Risk management framework
Dalam menerapkan manajemen risiko, Bank Artha In implementing risk management, Bank Artha Graha
Graha Internasional selalu berupaya untuk Internasional always strives to implement operational
melaksanakan strategi operasional yang selaras dengan: strategies that are aligned with:
- Pertumbuhan bisnis dan peningkatan pangsa pasar - Business growth and an increase in credit market
kredit, serta portofolio pendanaan; share, and funding portfolios;
- Peningkatkan efisiensi operasional Bank; - Improve the efficiency of the Bank's operations;
- Menjaga tingkat kebutuhan likuiditas dan modal - Maintain the minimum level of liquidity and capital
minimum sesuai ketentuan regulator; dan requirements in accordance with regulatory
requirements; and
- Implementasi manajemen risiko yang berorientasi - Implementation of business-oriented risk
bisnis. management.
Untuk mencapai hal tersebut, dibutuhkan kerangka dasar To achieve this, a strong basic risk management
manajemen risiko yang kuat, yaitu suatu kesatuan dari framework is needed, which is a unity of the risk
proses manajemen risiko dalam pengelolaan bisnis serta management process in business management and Bank
kegiatan operasional Bank. operations.
Bank Artha Graha Internasional telah memiliki kerangka Bank Artha Graha Internasional has a basic risk
dasar manajemen risiko yang mencakup keseluruhan management framework that covers the entire scope of
lingkup aktivitas usaha, transaksi dan produk Bank, business activities, transactions and products of the
termasuk produk dan aktivitas baru. Bank, including new products and activities.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
Hal tersebut berdasarkan pada prinsip-prinsip dasar This is based on the basic principles of risk management
pengelolaan risiko yang berlaku dengan menjaga that apply by maintaining a balance between the
keseimbangan antara fungsi pengendalian usaha yang effective business control function, clear policies on risk
efektif, kebijakan yang jelas dalam pengelolaan risiko, management, and business targets that are set in
dan target bisnis yang ditetapkan sebelumnya. advance.
Kerangka dasar manajemen risiko tersebut dilaksanakan The basic framework for risk management is carried out
sesuai dengan Peraturan Otoritas Jasa Keuangan in accordance with Financial Services Authority
No.18/POJK.03/2016 tentang Penerapan Manajemen Regulation No.18/POJK.03/2016 concerning
Risiko Bagi Bank Umum, yang terdiri dari: Application of Risk Management for Commercial Banks,
which consists of:
1. Pengawasan aktif Direksi dan Dewan Komisaris 1. Active supervision by the Directors and the Board
dan Direksi of Commissioners and Directors
• Penerapan manajemen risiko melibatkan • The implementation of risk management
pengawasan aktif oleh Direksi dan Dewan involves active supervision by the Directors
Komisaris Bank. Pengawasan dilakukan sesuai and Board of Commissioners of the Bank.
tugas dan tanggung jawab yang diemban dan Supervision is carried out according to the
dilakukan secara berkala dan konsisten, duties and responsibilities assumed and
sekurang-kurangnya setiap bulan. Dalam hal ini, carried out regularly and consistently, at least
Dewan Komisaris bertanggung jawab untuk every month. In this case, the Board of
melakukan pengawasan terhadap penerapan Commissioners is responsible for supervising
manajemen risiko secara menyeluruh, termasuk the implementation of risk management as a
memberikan persetujuan atas kebijakan, whole, including giving approval to policies,
memberikan batasan risiko sebagai acuan providing risk limits as a reference for taking
pengambilan risiko oleh Bank, serta melakukan risk by the Bank, and conducting oversight of
pengawasan atas pelaksanaannya. Dalam its implementation. In carrying out these
melaksanakan tanggung jawab tersebut, Dewan responsibilities, the Board of Commissioners is
Komisaris dibantu oleh Komite Audit, Komite assisted by the Audit Committee, the Risk
Pemantau Risiko, serta Komite Remunerasi dan Monitoring Committee, and the Remuneration
Nominasi. and Nomination Committee.
• Sedangkan, Direksi bertanggungjawab untuk • Meanwhile, the Board of Directors is
melakukan pengelolaan risiko, memastikan responsible for managing risk, ensuring the
efektivitas manajemen risiko, memastikan effectiveness of risk management, ensuring
kepatuhan terhadap risk appetite, compliance with risk appetite, developing a
mengembangkan budaya manajemen risiko, risk management culture, and paying special
serta memberikan perhatian khusus pada area attention to certain risk areas. In carrying out
risiko tertentu. Dalam melaksanakan tanggung these responsibilities, the Board of Directors
jawab tersebut, Direksi telah membentuk komite has formed a committee that helps carry out its
yang membantu pelaksanaan tugas dan duties and responsibilities, which consists of
tanggung jawabnya, yang terdiri dari Komite the Risk management Committee, the Credit
Manajemen Risiko, Komite Kredit, Asset and Committee, the Asset and Liability Committee
Liability Committee (ALCO), serta Komite (ALCO), and the Information Technology
Pemantau Teknologi Informasi. Selain itu, Monitoring Committee. In addition, the Board
Direksi juga telah membentuk satuan dan of Directors has also formed other units and
Direktorat lain, yaitu Satuan Kerja Audit Directorates, namely the Internal Audit Work
Internal (SKAI), dan Direktorat Risk Unit (SKAI), and the Directorate of Risk
Management. Management
2. Kecukupan kebijakan dan prosedur manajemen 2. Adequacy of risk management policies and
risiko serta penetapan limit risiko procedures and determination of risk limits
• Kebijakan dan prosedur manajemen risiko • Bank Artha Graha Internasional's risk
Bank Artha Graha Internasional telah disusun management policies and procedures have
berdasarkan seluruh aktivitas Bank serta been prepared based on all Bank activities
produk dan jasa layanan yang diberikan. Hal and products and services provided. This is
tersebut ditetapkan secara jelas dengan clearly defined with coverage that is in line
cakupan yang selaras dengan Visi, Misi serta with the Bank's Vision, Mission and business
strategi bisnis Bank. Adapun kebijakan strategy. The risk management guidelines and
pedoman dan prosedur manajemen risiko yang procedures issued by the Bank are part of the
dikeluarkan oleh Bank merupakan bagian dari system and procedures that must be complied
sistem dan prosedur yang wajib dipatuhi oleh with by all levels of the Bank.
seluruh jajaran Bank.
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Page 580
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
2. Kecukupan kebijakan dan prosedur manajemen 2. Adequacy of risk management policies and
risiko serta penetapan limit risiko (lanjutan) procedures and determination of risk limits
(continued)
• Dalam menetapkan kebijakan dan prosedur • In setting risk management policies and
manajemen risiko, Bank menetapkan limit procedures, the Bank sets risk limits that have
risiko yang telah diusulkan oleh unit-unit kerja been proposed by operational work units and
operasional dan disampaikan kepada submitted to the Directorate of Risk
Direktorat Risk Management untuk dianalisis. Management for analysis. The risk
Kajian manajemen risiko akan management review will be recommended to
direkomendasikan kepada Komite the Risk management Committee to be
Manajemen Risiko untuk diusulkan kepada proposed to the Directors for decision making.
Direksi guna pengambilan keputusan. Hasil The results of the determination of risk limits
penetapan limit risiko tersebut dituangkan are outlined in risk management policies,
dalam kebijakan, pedoman dan prosedur guidelines and procedures so that they can be
manajemen risiko agar dapat dikelola secara managed appropriately.
tepat.
• Guna memastikan kecukupannya, kebijakan, • To ensure its adequacy, policies, procedures
prosedur dan limit risiko senantiasa diawasi and risk limits are constantly monitored and
dan di-review secara periodik oleh unit-unit periodically reviewed by operational work
kerja operasional dan pelaksana fungsi units and implementing risk management
manajemen risiko. Proses review yang functions. The review process carried out
dilakukan memperhatikan perubahan seluruh considers changes in all internal and external
aspek internal dan eksternal Bank, termasuk aspects of the Bank, including changes in
perubahan ketentuan perbankan oleh regulator banking regulations by regulators so that it is
sehingga sejalan dengan perkembangan bisnis in line with the development of the Bank's
Bank dan ketentuan regulator yang berlaku. business and applicable regulatory
Selain itu, proses review penetapan limit yang provisions. In addition, the process of
terkait dengan setiap jenis risiko dilakukan reviewing limit setting related to each type of
dengan mempertimbangkan perkembangan risk is carried out by considering business
bisnis, kompleksitas aktivitas, karakteristik development, complexity of activities,
produk atau jasa, data historis, maupun characteristics of products or services,
kecukupan modal yang tersedia. historical data, and available capital
adequacy.
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of the process of identifying, measuring,
pemantauan dan pengendalian risiko, serta monitoring and controlling risk, as well as the risk
sistem informasi manajemen risiko management information system
• Proses manajemen risiko, yakni identifikasi, • The risk management process, i.e.
pengukuran, pemantauan dan pengendalian identification, measurement, monitoring and
risiko, mulai dilakukan pada masing-masing risk control, starts to be carried out in each
unit kerja, di mana risiko tersebut melekat, work unit, where the risk is inherent, in
sesuai dengan kebijakan terkait. Sedangkan, accordance with the relevant policies.
Direktorat Risk Management berperan dalam Meanwhile, the Directorate of Risk
menetapkan kebijakan dan prosedur Management plays a role in establishing
manajemen risiko disertai dengan cara dan policies and procedures for risk management
metodologinya, serta melakukan serangkaian accompanied by the method and methodology,
proses untuk mengumpulkan, menganalisa, as well as carrying out a Seriess of processes
dan menguji pengukuran serta melaporkan to collect, analyze, and test measurements and
risiko yang disampaikan para pemilik risiko report risks presented by the risk owners.
tersebut. Laporan hasil Direktorat Risk Reports on the results of the Directorate of
Management, yang dimuat dalam Laporan Risk management, which are published in the
Profil Risiko, disampaikan kepada Direksi dan Risk Profile Report, are submitted to the
Komite Manajemen Risiko secara bulanan, Directors and Risk Management Committee
serta kepada Otoritas Jasa Keuangan secara on a monthly basis, as well as to the Financial
triwulanan dengan tepat waktu. Penyampaian Services Authority on a quarterly basis in a
laporan tersebut disertai dengan penyampaian timely manner. Submission of the report is
beberapa jenis laporan lainnya kepada accompanied by the submission of several
manajemen terkait. other types of reports to related management.
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Page 581
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of the process of identifying,
pemantauan dan pengendalian risiko, serta measuring, monitoring and controlling risk, as
sistem informasi manajemen risiko (lanjutan) well as the risk management information system
(continued)
Adapun penerapan proses manajemen risiko The application of the risk management
tersebut dijelaskan sebagai berikut: process is explained as follows:
Front office, merupakan jabatan kerja Front office, is an operational work position
operasional yang dimiliki oleh Bank dalam owned by the Bank in carrying out
melaksanakan transaksi secara langsung, transactions directly, in accordance with their
sesuai dengan tugas dan tanggung jawabnya respective duties and responsibilities, as well
masing-masing, serta mengelola portofolio as managing the Bank's portfolio, with due
Bank, dengan tetap memperhatikan konsep regard to the concepts set by risk
yang ditetapkan oleh manajemen risiko, yaitu: management, namely:
a. Account Officer, Pimpinan Cabang, a. Account Officers, Branch Managers
Direktorat Business Banking : melakukan Direktorat Business Banking : conducting
analisis kredit, rating kredit, pengawasan credit analysis, credit rating, credit
kredit (account supervisory), pengelolaan supervision (account supervisory), credit
kredit (account maintenance), dan management (account maintenance), and
monitoring kredit; credit monitoring;
b. Direktorat Treasury, yaitu Dealer dan b. Treasury Directorate, namely Dealer and
Treasury Sales: melakukan pengelolaan Treasury Marketing Unit: carry out
dan pengawasan risiko pasar dan risiko management and supervision of market
likuiditas; dan risk and liquidity risk; and
c. Unit kerja operasional lainnya, yaitu c. Other operational work units, namely
Customer Service, Teller dan Kepala Customer Service, Tellers and Heads of
Kantor Layanan : melakukan pengelolaan Service Offices: carry out operational
dan pengawasan risiko operasional di risk management and supervision at the
Kantor Layanan. Service Office.
Dalam rangka menerapkan prinsip kehati- In order to apply the prudential principles and
hatian (prudential principles) dan penerapan the application of an early warning system, the
sistem peringatan dini (early warning system), Directorate of Risk Management is involved in
Direktorat Risk Management dilibatkan dalam the process cycle of front office activities, by:
siklus proses aktivitas front office, dengan
cara:
a. Melakukan review independen kredit a. Conducting an independent credit review
terhadap calon debitur sesuai of prospective debtors in accordance
batasan/limit dan ketentuan yang with the limits and limits set by the
ditetapkan oleh Direksi; Directors;
b. Melakukan identifikasi dan penilaian b. Identifying and assessing risk for each
risiko atas setiap permohonan request for deviation from the
penyimpangan dari ketentuan operasi operational provisions submitted by the
yang diajukan oleh unit kerja operasional operational work unit in accordance with
sesuai batasan/limit dan ketentuan yang the limits/limits and conditions set by the
ditetapkan oleh Direksi; dan Directors; and
c. Melakukan kajian risiko atas setiap c. Conduct a risk assessment of each new
rencana penerbitan produk atau aktivitas product or activity issuance plan and
baru dan menganalisa risiko atas proses analyze the risk of the User Acceptance
User Acceptance Test (UAT) untuk Test (UAT) process for the development
pengembangan produk atau aktivitas of existing products or activities or plans
yang telah ada maupun rencana for the issuance of new products or
penerbitan produk atau aktivitas baru, activities, and provide recommendations
serta memberikan rekomendasi berupa in the form of suggestions and input on
saran dan masukan terhadap setiap draft each draft policy and procedures to be
kebijakan dan prosedur yang akan issued by the Bank.
diterbitkan oleh Bank.
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Page 582
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of the process of identifying, measuring,
pemantauan dan pengendalian risiko, serta monitoring and controlling risk, as well as the risk
sistem informasi manajemen risiko (lanjutan) management information system (continued)
Middle office (unit manajemen risiko) Middle office (risk management unit) is a part of
merupakan bagian pendukung operasional operational support which includes conducting and
yang diantaranya melakukan pengaturan dan preparing operational guidelines/procedures and
penyusunan pedoman/prosedur operasional operational supervision, as well as carrying out
serta pengawasan operasional, serta portfolio management on a bank wide basis,
melakukan manajemen portofolio secara bank namely:
wide, yaitu:
- Direktorat Risk Management - Directorate of Risk Management
a) Mengembangkan prosedur dan alat untuk a) Develop procedures and tools for
identifikasi, pengukuran, pemantauan, dan identification, measurement, monitoring and
pengendalian risiko; risk control;
b) Mendesain dan menerapkan perangkat b) Design and implement the tools needed in the
yang dibutuhkan dalam penerapan application of risk management;
manajemen risiko;
c) Memantau atas implementasi kebijakan, c) Monitor the implementation of policies,
strategi, dan kerangka manajemen risiko strategies and risk management framework
yang direkomendasikan oleh Komite recommended by the Risk management
Manajemen Risiko dan yang telah Committee and which has been approved by
disetujui oleh Direksi bersama Komisaris; the Board of Directors together with the
Board of Commissioners;
d) Memantau posisi/eksposur risiko secara d) Monitor overall risk position/exposure
keseluruhan (portofolio), maupun per (portfolio), as well as by type of risk including
jenis risiko termasuk pemantauan monitoring compliance with risk tolerance
kepatuhan terhadap toleransi risiko dan and risk limits set by the Directors;
limit risiko yang ditetapkan oleh Direksi;
e) Melakukan stress testing guna mengetahui e) Conduct stress testing to determine the impact
dampak dari implementasi kebijakan dan of the implementation of risk management
strategi manajemen risiko terhadap policies and strategies on the portfolio or the
portofolio atau kinerja Bank secara Bank's overall performance;
keseluruhan;
f) Memberikan rekomendasi kepada unit f) Providing recommendations to business units
kerja bisnis dan/atau kepada Komite and/or to the Risk management Committee
Manajemen Risiko terkait penerapan related to the implementation of risk
manajemen risiko antara lain mengenai management, including the amount or
besaran atau maksimum eksposur risiko maximum risk exposure that can be
yang dapat dipelihara Bank; maintained by the Bank;
- Sub Direktorat Sistem dan Prosedur, - Sub Directorate of Systems and Procedures,
berperan dalam mempersiapkan plays a role in preparing the guidelines and
pedoman dan prosedur operasional Bank. operational procedures of the Bank;
Back office merupakan bagian akhir dari The back office is the final part of the
proses operasional yang diantaranya operational process which includes
melakukan penyelesaian transaksi dan completing transactions and making
pengambilan keputusan diantaranya: decisions including:
- Direktorat Risk Management - Directorate of Risk Management
a) Memberikan masukan kepada Komite a) Provide input to the Risk management
Manajemen Risiko dalam penyusunan Committee in the preparation of policies,
kebijakan, pedoman, strategi, dan guidelines, strategies, and risk management
kerangka manajemen risiko; frameworks;
b) Menyusun dan menyampaikan laporan b) Prepare and submit risk profile reports to the
profil risiko kepada Direksi, Komite Board of Directors, the Risk management
Manajemen Risiko dan Komite Pemantau Committee and the Risk Monitoring
Risiko secara bulanan dan kepada Committee on a monthly basis and to
regulator secara triwulanan. Frekuensi regulators on a quarterly basis. Report
laporan akan ditingkatkan apabila kondisi frequency will be increased if market
pasar berubah dengan cepat; conditions change quickly;
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Page 583
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of the process of identifying, measuring,
pemantauan dan pengendalian risiko, serta monitoring and controlling risk, as well as the risk
sistem informasi manajemen risiko (lanjutan) management information system (continued)
c) Melaksanakan kaji ulang secara berkala c) Carry out periodic reviews with a frequency
dengan frekuensi yang disesuaikan that is tailored to the needs of the Bank, to
dengan kebutuhan Bank, untuk ensure:
memastikan:
• Kecukupan kerangka manajemen • Adequacy of the risk management
risiko; framework;
• Keakuratan metodologi penilaian • The accuracy of the risk assessment
risiko; dan methodology; and
• Kecukupan sistem informasi • Adequacy of risk management
manajemen risiko. information systems.
- Direktorat Business Banking dan Komite - Business Banking Directorate and Credit
Kredit: melakukan pengelolaan batas Committee: manage Remedial credit risk
limit risiko kredit dan penagihan kredit limits and collection of problem loans;
bermasalah oleh Remedial;
- Direktorat Operation, yaitu Sub - Operation Directorate, namely the E-
Direktorat E-Channel Support & Channel Support & Operation Sub
Operation: melakukan pengelolaan risiko Directorate: carries out settlement risk
settlement. management.
Sistem informasi manajemen risiko Risk management information system
- Sistem informasi manajemen risiko - The risk management information system
harus mendukung pelaksanaan must support the implementation of reporting
pelaporan kepada Bank Indonesia to Bank Indonesia and/or the Financial
dan/atau Otoritas Jasa Keuangan serta Services Authority and management as a
manajemen sebagai dasar pengambilan basis for decision making.
keputusan.
- Direktorat Risk Management menyusun - The Risk Management Directorate prepares
laporan profil risiko secara berkala regular risk profile reports to the Financial
kepada Otoritas Jasa Keuangan, Direksi, Services Authority, Directors, Risk
Komite Manajemen Risiko dan Komite management Committee and Risk Monitoring
Pemantau Risiko. Selain itu melaporkan Committee. Besides reporting the monitoring
pemantauan dan hasil perhitungan stress and the results of stress testing calculations to
testing kepada Direksi, Komite the Directors, Risk management Committee
Manajemen Risiko dan Komite and Risk Monitoring Committee on a regular
Pemantau Risiko secara berkala dalam basis in order to mitigate risk and determine
rangka mitigasi risiko dan menetapkan the actions needed.
tindakan yang diperlukan.
- Kecukupan cakupan informasi yang - The adequacy of the scope of information
dihasilkan dari sistem informasi generated from the risk management
manajemen risiko harus direview secara information system must be reviewed
berkala untuk memastikan bahwa periodically to ensure that the coverage is
cakupan tersebut telah memadai sesuai adequate in accordance with the development
perkembangan tingkat kompleksitas of the level of complexity of the Bank's
kegiatan usaha Bank. business activities.
4. Sistem pengendalian internal yang menyeluruh 4. A comprehensive internal control system
Sistem pengendalian intern Bank yang handal dan A reliable and effective Bank internal control
efektif menjadi tanggung jawab dari seluruh unit system is the responsibility of all operational work
kerja operasional dan unit kerja pendukung serta units and supporting work units as well as the
Satuan Kerja Audit Intern (SKAI). Internal Audit Work Unit (SKAI).
Fungsi yang menjalankan pengawasan dalam Functions that carry out supervision in internal
pengendalian intern diantaranya: control include:
a. Pengawasan melekat oleh Unit Kontrol untuk a. Supervision is attached by the Control Unit to
pengawasan kepatuhan Bank terhadap ketentuan supervise the Bank's compliance with the
internal Bank. Bank's internal regulations.
- 132 -
Page 584
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
4. Sistem pengendalian internal yang menyeluruh 4. A comprehensive internal control system
(lanjutan) (contimued)
b. Pengawasan melekat oleh Direktorat Risk b. Inherent supervision by the Directorate of
Management untuk pengawasan kepatuhan Risk Management for monitoring the Bank’s
Bank terhadap ketentuan eksternal Bank. compliance with the Bank’s external
regulation.
c. Direktorat SKMR & Kepatuhan melaksanakan c. The SKMR & Compliance Directorate
kaji ulang secara berkala dengan frekuensi yang carries out regular reviews with a frequency
disesuaikan kebutuhan Bank, untuk adjusted to the Bank's needs, to ensure:
memastikan:
- Kecukupan kerangka manajemen risiko; - Adequacy of the risk management
framework.
- Keakuratan metodologi penilaian risiko; - The accuracy of the risk assessment
methodology.
- Kecukupan sistem informasi manajemen - Adequacy of risk management
risiko. information systems.
d. Satuan Kerja Audit Intern (SKAI) melakukan: d. The Internal Audit Work Unit (SKAI) carries
out:
- Kaji ulang penerapan manajemen risiko - Periodically review the application of
secara berkala. risk management
- Pemeriksaan sampling secara periodik dan - Periodic sampling checks and based on
berdasarkan basis risiko. risk basis.
Kerangka dasar manajemen risiko tersebut direviu The basic framework for risk management is reviewed
secara periodik dan jika diperlukan dapat direvisi sesuai periodically and if necessary it can be revised in
dengan perkembangan kompleksitas usaha dan risiko accordance with the development of Bank business
Bank, ketentuan Bank Indonesia dan/atau berdasarkan complexity and risk, Bank Indonesia regulations and/or
“best practices” perbankan terkini. based on the latest banking "best practices".
II. Struktur organisasi II. Organizational structure
Sebagaimana telah dijelaskan sebelumnya, pengelolaan As explained previously, managing risk management at
manajemen risiko di tingkat Direksi secara khusus the Board of Directors level is specifically the
menjadi tanggung jawab Direktorat Risk Management responsibility of the Risk Management Directorate
yang berada di bawah Direktur Risk Management & which is under the Director of Risk Management &
Compliance. Direktorat Risk Management memiliki 1 Compliance. The Risk Management Directorate has 1
Sub Direktorat, yaitu Sub Direktorat Risk & Policy yang Sub Directorate, namely the Risk & Policy Sub
beranggotakan 16 orang. Directorate which has 16 members.
Penetapan struktur organisasi manajemen risiko The determination of the risk management
tersebut diharapkan dapat lebih meningkatkan organizational structure is expected to further enhance
kedalaman, sensitivitas, dan kualitas penerapan proses the depth, sensitivity, and quality of the application of
manajemen risiko dari segi identifikasi, kajian, analisa, the risk management process in terms of identification,
review, penilaian, pengukuran, penelitian, pemantauan study, analysis, review, assessment, measurement,
dan pengendalian risiko yang dikelola oleh Bank. research, monitoring and risk control managed by the
Bank.
III. Profil risiko III. Risk profile
PT Bank Artha Graha Internasional Tbk menyadari PT Bank Artha Graha Internasional Tbk realizes that
bahwa semua kegiatan bisnis atau transaksi Bank, baik all business activities or Bank transactions, both from
yang berasal dari aset maupun pasiva, dapat berpotensi assets and liabilities, can potentially lead to various
menimbulkan berbagai jenis risiko. Oleh karenanya, types of risks. Therefore, the Bank has identified the
Bank telah mengidentifikasi risiko-risiko yang risks faced, which include credit risk, market risk,
dihadapi, yang meliputi risiko kredit, risiko pasar, risiko liquidity risk, operational risk, legal risk, strategic risk,
likuiditas, risiko operasional, risiko hukum, risiko compliance risk, and reputation risk.
stratejik, risiko kepatuhan, dan risiko reputasi.
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Page 585
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
Dalam mengelola risiko-risiko tersebut, Bank Artha In managing these risks, Bank Artha Graha
Graha Internasional secara bertahap dan berkelanjutan Internasional has gradually and continuously carried
melakukan berbagai pengembangan dan out various development and improvement of aspects
penyempurnaan aspek dan komponen penerapan and components in implementing risk management, in
manajemen risiko, sesuai dengan mengenai Penerapan accordance with the Implementation of Risk
Manajemen Risiko pada Perbankan Nasional. management in National Banking. These developments
Pengembangan dan penyempurnaan tersebut antara lain and improvements are related to risk management
terkait dengan kebijakan dan prosedur manajemen policies and procedures, risk assessment/analysis, risk
risiko, kajian/analisa risiko, pengukuran/penilaian measurement/assessment, risk database management
risiko, pengelolaan database risiko dan budaya risiko and risk culture.
(risk culture).
Sebagai bagian dari implementasi regulasi Basel terkini, As part of the implementation of the latest Basel
Bank telah mempersiapkan untuk penggunaan metode regulations, the Bank has prepared for the use of
internal dalam pengukuran risiko sebagai berikut: internal methods in measuring risk as follows:
• Untuk mendukung proses perhitungan alokasi • To support the credit risk capital allocation
modal risiko kredit, Bank telah mempersiapkan process, the Bank has prepared the Internal
infrastruktur dan metodologi Internal Rating Rating Based Approach (IRBA) infrastructure and
Based Approach (IRBA) melalui implementasi methodology through the implementation of the
aplikasi Credit Risk Rating (CRR). Bank juga telah Credit Risk Rating (CRR) application. The Bank
mengumpulkan database risiko kredit dan has also collected a credit risk database and
menyempurnakan proses serta prosedur internal refined internal processes and procedures so that
sehingga Bank diharapkan dapat memperoleh data the Bank is expected to obtain accurate and
yang akurat dan terpercaya untuk menunjang reliable data to support calculations in
perhitungan sesuai dengan metodologi IRBA yang accordance with the IRBA methodology to be
akan digunakan. used.
• Bank telah melakukan pengembangan dan • The Bank has developed and simulated the
simulasi metodologi perhitungan kebutuhan modal methodology for calculating internal capital
internal untuk menutupi risiko pasar dengan requirements to cover market risk by using Value
menggunakan metode internal VaR (Value at Risk) at Risk internal methods, namely the Variance co
yaitu model Variance co Variance dan Historical Variance and Historical Simulation models
Simulation melalui aplikasi Market Risk through the application of Market Risk
Measurement (MRM). Measurement (MRM).
• Bank telah melakukan pengelolaan pencatatan data • The Bank has managed to record data on loss and
kerugian dan potensi kerugian yang terjadi pada potential losses that occur at the Risk taking unit
Satuan Kerja Operasional (Risk taking unit) secara periodically through the Tools Loss Event (TLE)
periodik melalui aplikasi Tools Loss Event (TLE) and Potential Loss Event (PLE) applications that
dan Potential Loss Event (PLE) yang telah have been implemented online in all branches. The
diimplementasikan secara online di seluruh management of loss data is one of the input data in
cabang. Pengelolaan data kerugian tersebut the assessment of Operational Risk Profile
sebagai salah satu data input dalam penilaian parameters mapped according to the frequency of
parameter Profil Risiko Operasional yang events and their impact. The TLE application will
dipetakan sesuai frekuensi kejadian dan be developed by the Bank into a capital calculation
dampaknya. Aplikasi TLE akan dikembangkan using a standardized approach.
Bank menjadi perhitungan modal dengan
menggunakan pendekatan standar.
1. Risiko kredit 1. Credit risk
Risiko kredit adalah risiko akibat kegagalan Credit risk is a risk due to the failure of the debtor
debitur dan/atau pihak lain dalam memenuhi and/or other parties to fulfill obligations to the
kewajiban kepada Bank. Risiko kredit dikelola Bank. Credit risk is managed at both the
baik pada tingkat transaksi (individual) maupun transaction (individual) and portfolio levels as well
portofolio serta pelaksanaan stress testing. as implementing stress testing. Credit risk
Pengelolaan risiko kredit dirancang untuk menjaga management is designed to maintain the
independensi dan integritas proses penilaian risiko independence and integrity of the risk assessment
serta diversifikasi risiko kredit. process and diversification of credit risk.
- 134 -
Page 586
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
a. Risiko kredit maksimum a. Maximum credit risk
Untuk aset keuangan yang diakui di laporan For financial assets recognized in the statement
posisi keuangan, eksposur maksimum of financial position, the maximum exposure to
terhadap risiko kredit sama dengan nilai credit risk is equal to the carrying amount. For
tercatat. Untuk bank garansi dan irrevocable bank guarantees and irrevocable L/C, the
L/C, eksposur maksimum terhadap risiko maximum exposure to credit risk is the
kredit adalah nilai maksimum yang harus maximum value that must be paid by the Bank
dibayarkan oleh Bank jika liabilitas atas bank if liabilities on bank guarantees and
garansi dan irrevocable L/C terjadi. irrevocable L/C occur.
Tabel berikut menyajikan eksposur The following table presents the Bank's
maksimum Bank terhadap risiko kredit untuk maximum exposure to credit risk for financial
instrumen keuangan pada laporan posisi instruments in the statement of financial
keuangan dan rekening administratif, tanpa position and administrative accounts, without
memperhitungkan agunan yang dimiliki atau taking into account the collateral held or other
perlindungan kredit lainnya. credit protection.
2023 2022
Laporan posisi keuangan Statement of financial position
Giro pada Bank Indonesia 2.658.276 2.937.933 Current accounts with Bank Indonesia
Giro pada Bank lain 338.300 375.403 Current accounts with other Banks
Penempatan pada Bank 711.075 1.378.005 Placements with Bank Indonesia and
Indonesia dan bank lain other banks
Efek-efek 5.919.959 4.045.694 Marketable securities
Efek-efek yang dibeli dengan 125.469 1.678.796 Securities purchased under agreement
janji dijual kembali to resell
Tagihan derivatif 35 143 Derivative receivables
Pendapatan bunga yang masih 326.422 365.947 Accrued interest receivables
akan diterima
Kredit yang diberikan 12.147.369 10.229.770 Loans
Tagihan akseptasi 131.863 277.445 Acceptance receivables
Penyertaan saham 6 6 Investment in shares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan tagihan 38.332 54.091 Guarantee deposits and receivables
Jumlah 22.397.106 21.343.233 Total
Tabel berikut menyajikan eksposur maksimum The following table presents the Bank’s
Bank terhadap risiko kredit untuk instrumen maximum exposure to credit risk of on
keuangan pada laporan posisi keuangan dan statement of financial position and off
rekening administratif, tanpa memperhitungkan statement of financial position items, without
agunan yang dimiliki atau perlindungan kredit taking into account any collateral held or
lainnya. other credit enhancement.
2023 2022
Rekening administrative Administrative accounts
Fasilitas kredit yang belum (466.698) (649.478) Unused loan commitments
digunakan
Garansi yang diterbitkan (24.759) (30.733) Guarantee issued
L/C yang masih beredar - (8.533) Outstanding irrevocable L/C
Jumlah (491.457) (688.744) Total
- 135 -
Page 587
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi b. Concentration credit risk
Pengungkapan konsentrasi risiko kredit maksimum The disclosure on the maximum credit risk
berdasarkan sektor industri adalah sebagai berikut: concentration by industry sectors as follows:
2023
Lembaga
keuangan Perusahaan
bukan Jasa-jasa lainnya dan
bank/ Non dunia perseorangan/
bank Industri usaha/ Other
Pemerintah/ Bank/ financial pengolahan/ Trade companies and Jumlah/
Government Bank institution Manufacturing services individual Total
Giro pada Bank 2.658.276 - - - - - 2.658.276 Current account with
Indonesia Bank Indonesia
Giro pada bank - 338.300 - - - - 338.300 Current account with other
lain bank
Penempatan pada 711.075 - - - - - 711.075 Placements with
Bank Indonesia Bank Indonesia and other
dan bank lain banks
Efek-efek 2.350.179 363.008 - - - 3.206.772 5.919.959 Marketable securities
Efek-efek yang - 125.469 - - - - 125.469 Securities purchased under
dibeli dengan agreement to resell
janji dijual
kembali
Tagihan derivatif - 35 - - - - 35 Derivative receivables
Pendapatan bunga - - 60 5.497 48.778 272.087 326.422 Accrued interest receivables
yang masih
harus diterima
Kredit yang - - 31.649 1.322.435 310.965 10.482.320 12.147.369 Loans
diberikan
Tagihan akseptasi - - - - - 131.863 131.863 Acceptance Receivables
Penyertaan saham - - - - - 6 6 Investment in shares of stock
Aset lain-lain: Other assets:
Setoran jaminan - - Guarantee deposits
- - - 38.332 38.332
dan tagihan and receivables
Jumlah 5.719.530 826.812 31.709 1.327.932 359.743 14.131.380 22.397.106 Total
2022
Lembaga
keuangan Perusahaan
bukan Jasa-jasa lainnya dan
bank/ Non dunia perseorangan/
bank Industri usaha/ Other
Pemerintah/ Bank/ financial pengolahan/ Trade companies and Jumlah/
Government Bank institution Manufacturing services individual Total
Giro pada Bank 2.937.933 - - - - - 2.937.933 Current account with
Indonesia Bank Indonesia
Giro pada bank - 375.403 - - - - 375.403 Current account with other
lain bank
Penempatan pada 1.378.005 - - - - - 1.378.005 Placements with
Bank Indonesia Bank Indonesia and other
dan bank lain banks
Efek-efek 2.139.348 157.000 - - - 1.749.346 4.045.694 Marketable securities
Efek-efek yang - 1.678.796 - - - - 1.678.796 Securities purchased under
dibeli dengan agreement to resell
janji dijual
kembali
Tagihan derivatif - 143 - - - - 143 Derivative receivables
Pendapatan bunga - - 94 5.433 43.647 316.773 365.947 Accrued interest receivables
yang masih
harus diterima
Kredit yang - - 16.835 1.321.928 310.741 8.580.266 10.229.770 Loans
diberikan
Tagihan akseptasi - - - - - 277.445 277.445 Acceptance Receivables
Penyertaan saham - - - - - 6 6 Investment in shares of stock
Aset lain-lain: Other assets:
Setoran jaminan Guarantee deposits
- - - - - 54.091 54.091
dan tagihan and receivables
Jumlah 6.455.286 2.211.342 16.929 1.327.361 354.388 10.977.927 21.343.233 Total
- 136 -
Page 588
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concentration credit risk (continued)
Eksposur risiko kredit atas komitmen dan Credit risk exposures to commitments and
kontinjensi adalah sebagai berikut: contingencies are as follows:
2023
Lembaga
keuangan Perusahaan
bukan Jasa-jasa lainnya dan
bank/ Non dunia perseorangan/
bank Industri usaha/ Other
Pemerintah/ Bank/ financial pengolahan/ Trade companies and Jumlah/
Government Bank institution Manufacturing services individual Total
Fasilitas kredit yang - - 51.000 150.775 - 264.923 466.698 Unused loan facilities
belum digunakan
Garansi yang - - - - - 24.759 24.759 Guarantee Issued
diterbitkan
L/C yang masih - - - - - - - Outsatnding Irrevocable L/C
beredar
Jumlah - - 51.000 150.775 - 289.682 491.457 Total
2022
Lembaga
keuangan Perusahaan
bukan Jasa-jasa lainnya dan
bank/ Non dunia perseorangan/
bank Industri usaha/ Other
Pemerintah/ Bank/ financial pengolahan/ Trade companies and Jumlah/
Government Bank institution Manufacturing services individual Total
Fasilitas kredit yang - - 84.000 182.808 1.000 381.670 649.478 Unused loan facilities
belum digunakan
Garansi yang - - - - - 30.733 30.733 Guarantee Issued
diterbitkan
L/C yang masih - - - - - 8.533 8.533 Outsatnding Irrevocable L/C
beredar
Jumlah - - 84.000 182.808 1.000 420.936 688.744 Total
Pengungkapan konsentrasi risiko kredit maksimum The disclosure on the maximum credit risk
berdasarkan letak geografis adalah sebagai berikut: concentration by geography is as follows:
2023
DKI Jakarta/Special Luar DKI Jakarta/ Jumlah/
District of Jakarta Outside DKI Jakarta Total
ASET ASSETS
Giro pada Bank Indonesia 2.658.276 - 2.658.276 Current accounts with Bank
Indonesia
Giro pada bank lain 338.050 250 338.300 Current accounts with other banks
Penempatan pada Bank 711.075 - 711.075 Placements with Bank Indonesia
Indonesia dan bank lain and other banks
Efek-efek 5.919.959 - 5.919.959 Marketable securities
Efek-efek yang dibeli 125.469 - 125.469 Securities purchased under agreement
dengan janji dijual to resell
kembali
Tagihan derivatif 35 35 Derivative receivables
Pendapatan bunga yang 320.301 6.121 326.422 Accrued interest receivables
masih akan diterima
Kredit yang diberikan 10.420.023 1.727.346 12.147.369 Loans
Tagihan akseptasi 131.863 - 131.863 Acceptance receivables
Penyertaan saham 6 - 6 Investment in shares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan 38.332 - 38.332 Guarantee deposits
tagihan and receivables
Jumlah Aset 20.663.389 1.733.717 22.397.106 Total Assets
- 137 -
Page 589
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concentration credit risk (continued)
2022
DKI Jakarta/Special Luar DKI Jakarta/ Jumlah/
District of Jakarta Outside DKI Jakarta Total
ASET ASSETS
Giro pada Bank Indonesia 2.937.933 - 2.937.933 Current accounts with Bank
Indonesia
Giro pada bank lain 375.153 250 375.403 Current accounts with other banks
Penempatan pada Bank 1.378.005 - 1.378.005 Placements with Bank Indonesia
Indonesia dan bank lain and other banks
Efek-efek 4.045.694 - 4.045.694 Marketable securities
Efek-efek yang dibeli 1.678.796 - 1.678.796 Securities purchased under agreement
dengan janji dijual to resell
kembali
Tagihan derivatif 143 - 143 Derivative receivables
Pendapatan bunga yang 357.095 8.852 365.947 Accrued interest receivables
masih akan diterima
Kredit yang diberikan 8.503.567 1.726.203 10.229.770 Loans
Tagihan akseptasi 277.445 - 277.445 Acceptance receivables
Penyertaan saham 6 - 6 Investment in shares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan 54.091 - 54.091 Guarantee deposits
tagihan and receivables
Jumlah Aset 19.607.928 1.735.305 21.343.233 Total Assets
Eksposur risiko kredit atas rekening administratif Credit risk exposure in the administrative accounts
adalah sebagai berikut: are as follows:
2023
DKI Jakarta/Special Luar DKI Jakarta/ Jumlah/
District of Jakarta Outside DKI Jakarta Total
Fasilitas kredit yang 139.767 326.931 466.698 Unused loan commitments
belum digunakan
Garansi yang 13.508 11.251 24.759 Guarantee issued
diterbitkan
Jumlah 153.275 338.182 491.457 Total
2022
DKI Jakarta/Special Luar DKI Jakarta/ Jumlah/
District of Jakarta Outside DKI Jakarta Total
Fasilitas kredit yang 173.730 475.748 649.478 Unused loan commitments
belum digunakan
L/C yang masih 18.323 12.410 30.733 Outstanding irrevocable L/C
beredar
Garansi yang 8.533 - 8.533 Guarantee issued
diterbitkan
Jumlah 200.586 488.158 688.744 Total
Pengungkapan konsentrasi risiko kredit maksimum The disclosure on the maximum credit risk
berdasarkan sektor ekonomi adalah sebagai berikut: concentration by debtor classification is as follows:
2023 2022
Sektor Ekonomi Rp % Rp % Economic Sector
Industri 370.815 3,05% 1.321.927 12,92% Industry
Restoran dan hotel 1.322.435 10,89% 924.975 9,04% Restaurant and hotel
Konstruksi 656.240 5,40% 760.224 7,43% Constructions
Transportasi dan komunikasi 619.310 5,10% 644.098 6,30% Transportation and Communication
Pertanian dan pertambangan 1.338.029 11,01% 548.550 5,36% Agribusiness and Mining
Perdagangan 372.503 3,07% 190.561 1,86% Trading
Jasa 1.828 0,02% 3.755 0,04% Services
Lainnya 7.466.209 61,46% 5.835.680 57,05% Others
Jumlah 12.147.369 100,00% 10.229.770 100,00% Total
- 138 -
Page 590
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concentration credit risk (continued)
Pengungkapan konsentrasi risiko kredit maksimum The disclosure on the maximum credit risk
berdasarkan kelompok debitur adalah sebagai concentration by debtor classification is as follows:
berikut:
2023 2022
Kategori Debitur Rp % Rp % Debtor Classification
Komersial 9.598.721 79,02% 7.476.792 73,09% Commercial
Konsumen 2.548.648 20,98% 2.752.978 26,91% Consumer
Jumlah 12.147.369 100,00% 10.229.770 100,00% Total
Pengungkapan risiko kredit maksimum adalah The disclosures of maximum credit risks are before
sebelum efek mitigasi melalui master netting the effect of mitigation through master netting
dan/atau perjanjian jaminan. Apabila instrumen and/or collateral agreements. If financial
keuangan yang dicatat berdasarkan nilai wajar, instruments are recorded at fair value, the balance
angka yang ditunjukkan mencerminkan representing the current credit risk exposure but not
pengungkapan risiko kredit saat ini tetapi bukan the maximum risk exposure that could arise in the
pengungkapan risiko maksimal yang dapat timbul di future as a result of changes in value.
masa yang akan datang sebagai akibat perubahan
nilai.
Bank telah mengimplementasikan credit risk The Bank has implemented credit risk management
management yang mencakup penetapan prosedur which covers setting up procedures and credit
dan kebijakan kredit, pengaturan limit dan policies, set-up a limit and conduct regular
mengevaluasinya secara berkala, penggunaan evaluation, implement Credit Risk Rating for
Credit Risk Rating (CRR) untuk kredit produktif productive loan of Corporate, Non Corporate
dengan segmen Korporasi, Non Korporasi (Retail/ (Retail/Micro, Small, and Medium
Usaha Mikro, Kecil, dan Menengah/UMKM), serta Enterprise/MSMes), and consumer credit
kredit konsumtif (karyawan dan non karyawan), (employees and nonemployees), evaluates credit
mengevaluasi kebijakan dan prosedur untuk policies and procedures to ensure that all potential
memastikan bahwa seluruh risiko yang mungkin risks have been covered, and applies the “Four
timbul dari pemberian kredit telah tercakup, Eyes Principles” consistently, and the
menerapkan prinsip ”Four Eyes Principles” secara implementation of an independent review of loan
konsisten, serta pelaksanaan reviu independen application within certain limits and existing
terhadap permohonan kredit dalam batasan tertentu borrowers based on sampling method and credit
dan debitur existing secara sampling serta portofolio portfolio based on Legal Lending Limits, economic
kredit berdasarkan BMPK, sektor ekonomi dan sector and geographic sector periodically.
sektor geografis secara periodik.
Bank telah melaksanakan pengelolaan portofolio The Bank has managed its loan portfolio risk
profil risiko kredit secara konsisten dan profile continuously in a consistent manner and
berkelanjutan serta melaporkannya kepada Dewan reports to Boards of Commissioners and Director
Komisaris dan Direksi secara berkala (bulanan). regularly (monthly).
Dalam rangka memitigasi risiko kredit, berikut ini In order to mitigate credit risk, the Bank has
adalah upaya yang dilakukan Bank secara berkala: performed regular activity as follows:
1) Menentukan batas eksposur pada 1) Determining exposure limits on target market
industri/sektor ekonomi pasar sasaran; industries/economic sector;
2) Melakukan tinjauan risiko kredit berdasarkan 2) Reviewing credit risk based on certain industry
jenis industri/sektor ekonomi tertentu, type/economic sector, especially for those
khususnya yang akan dibiayai oleh Bank; which is financed by the Bank;
3) Melakukan stress test dengan menerapkan 3) Performing a stress test scenario with thein
skenario peningkatan rasio Non-Performing crease of ratio of Non-Performing Loan(NPL)
Loan (NPL) dan pelaksanaan write-off secara and theim plementation of write-off in bank
bank wide. wide.
- 139 -
Page 591
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concentration credit risk (continued)
Metode pemberian kredit Bank meliputi: The Bank’s loan granting process includes:
1) Penepatan pagu kredit secara keseluruhan 1) Set-up overall credit limits at borrowers
pada tingkat debitur/counterparties dan and counterparty level, and a Bank of
kelompok debitur/counterparties baik related borrowers and counterparties for
terkait maupun tidak terkait dengan Bank both on statement of financial position
untuk eksposur yang tercatat dalam and administrative accounts exposures;
laporan posisi keuangan dan rekening
administratif;
2) Penilaian terhadap prospek usaha dan 2) Evaluation of business prospects and
kinerja keuangan debitur/counterparties; financial performance of the
debtors/counterparties;
3) Kemampuan untuk membayar kembali 3) Repayment capacity and integrity of the
dan integritas debitur/counterparties; debtors/counterparties;
4) Penggunaan agunan; dan 4) Use of collateral; and
5) Penilaian kondisi makro ekonomi dan 5) Assessment of macro economic and
industri. industry conditions.
Bank juga mengembangkan serta menerapkan The Bank also develops and implements Risk
Risk Governance sebagai bagian dalam Governance principle as part of credit
pengendalian internal perkreditan sebagai internal control as follows:
berikut:
1) Lini pertama (pilar bisnis dan pendukung) 1) The first line (Business and Support
terutama bertanggungjawab mengelola Pillars) is primarily responsible for
risiko kredit yang merupakan bagian dari managing credit risk which is its daily
aktivitasnya sehari-hari; activities;
2) Lini kedua menyediakan sumber daya 2) The second line provides needed
yang diperlukan untuk mengembangkan resources for developing credit risk
kerangka kerja risiko kredit, kebijakan, frameworks, policies,methodologies and
metodologi dan perangkat risiko kredit tools for the management of material
dalam pengelolaan risiko kredit yang risks taken by the Bank as a whole;
bersifat material secara keseluruhan;
3) Lini ketiga melibatkan audit internal dan 3) The third line includes internal audit and
pengendalian internal, yang secara internal control, which is independently
independen bertugas untuk melakukan conducting an examination on
pemeriksaan terhadap kepatuhan, compliance, adequacy and effectiveness
kecukupan dan efektivitas proses of risk management processes.
manajemen risiko kredit.
Untuk mempercepat proses pemberian kredit, To accelerate the process of credit granting,
Bank mengimplementasikan aplikasi Credit the Bank implements the application of Credit
Risk Rating (CRR) sebagai suatu perangkat Risk Rating (CRR) as a tool for preliminary
untuk melakukan penilaian awal terhadap assessment of the feasibility/default by the
kemungkinan kemampuan bayar/kegagalan debtor to repay its credit proposal in the
bayar debitur atas permohonan kreditnya di future which is described through the rating
masa mendatang yang dideskripsikan melalui of debtors.
perolehan rating debitur.
- 140 -
Page 592
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concentration credit risk (continued)
Untuk memfasilitasi penilaian risiko dari To facilitate the risk assessment of the debtors
debitur Korporasi, Non Korporasi of Corporate, Non Corporate (Retail/Micro,
(Retail/Usaha Mikro, Kecil, dan Small, and Medium Enterprise/MSMes), and
Menengah/UMKM), serta debitur konsumtif consumer debtors (employees and non
(karyawan dan non karyawan) Bank employees), the Bank monitors all valuation
melakukan pemantauan terhadap seluruh aspects of the debtors and its industrial sector
aspek penilaian dari debitur dan sektor including debtor rating migration
industrinya termasuk migrasi rating debitur periodically (quarterly). Risk management
secara berkala (triwulan). Satuan Kerja Unit (SKMR) monitors the performance
Manajemen Risiko (SKMR) melakukan quality of the debtor by sampling basis,
pemantauan terhadap kualitas kinerja dari especially to the Bank’s main debtors by
debitur secara sampling khususnya debitur inti conductingan independent review
Bank dengan melakukan reviu independen periodically (semi annually) and monitoring
secara periodik (semester) dan pemantauan the Bank’s portfolios continuously. The
portofolio yang dimiliki Bank secara relevant information is submitted to the
berkesinambungan. Informasi yang relevan business unit to support the implementation of
disampaikan kepada unit bisnis untuk the effective Bank’s credit risk assessment.
mendukung pelaksanaan penilaian risiko
kredit Bank yang efektif.
Bank mengukur, menilai dan memantau risiko The Bank measures, assesses and monitors
kredit untuk setiap debitur baik secara credit risk for each debtor, on individual and
individual maupun obligor, sektor ekonomi, obligor basis, by economic sector,
sektor geografi, maupun seluruh portofolio geographic sector and all credit portfolios.
kredit. Bank telah menetapkan standar dan The Bank has set up standards and
prosedur untuk mendukung terciptanya suatu procedures to support a process of granting
proses pemberian kredit yang sehat dan hati- credit and by considering risk and yield
hati dengan mempertimbangkan risiko dan carefully.
perolehan hasil.
Jaminan dan perlindungan kredit lainnya Collateral and protection of loans
Nilai dan jenis jaminan yang dibutuhkan tergantung The amount and type of collateral required depends
pada penilaian risiko kredit dari on an assessment of the credit risk of the
debitur/counterparty. Kebijakan dan pedoman counterparty. Policy and guidelines are
tentang jenis jaminan dan parameter penilaian implemented regarding types of collateral and
jaminan telah diimplementasikan oleh Bank. valuation parameters by the Bank.
Umumnya agunan diperlukan dalam setiap Generally collateral is required for all loans as a
pemberian kredit sebagai sumber terakhir pelunasan secondary source of credit repayment and also as a
kredit dan sebagai salah satu bentuk mitigasi risiko credit risk mitigation if a debtor has a default. The
kredit jika debitur/counterparty gagal bayar (macet). primary source of credit repayment is the funds
Sumber utama pelunasan kredit adalah dari hasil generated from business operations of the debtors.
usaha debitur. Agunan yang dapat diterima oleh Collaterals acceptable by the Bank are divided into
Bank dibagi atas 2 (dua) kelompok besar yaitu: 2 (two) categories as follows:
1) Agunan tunai, yaitu deposito/tabungan/ 1) Cash collateral, such as time deposit/saving
rekening giro/ setoran margin/ dana tunai yang account/demand deposit/margin deposit/cash
diblokir atau dibukukan pada rekening blocked or booked as an escrow account which
penampungan yang disimpan serta dicatat pada are kept and recorded by the Bank and Stand-
Bank dan Stand-By L/C yang diterbitkan oleh By Letter of Credit (SBLC) issued by (prime
bank berperingkat (prime bank); bank);
2) Agunan non tunai yaitu agunan yang tidak 2) Non cash collaterals are collateral not included
termasuk dalam jenis jaminan seperti pada in collateral as mentioned on cash collateral
agunan tunai di atas. above.
- 141 -
Page 593
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concentration credit risk (continued)
Kualitas kredit per golongan aset keuangan Loans quality based on category of financial
assets
Kualitas kredit aset keuangan dikelola oleh Bank The loans quality of financial assets is managed by
dengan menggunakan pedoman dari Bank the Bank using guidance from Bank Indonesia.
Indonesia. Kualitas kredit berdasarkan golongan Loans quality based on category of assets that have
aset yang memiliki risiko kredit mengacu pada hasil a credit risk refers to the assessment of external
penilaian dari lembaga pemeringkat eksternal yang agencies as stipulated by Bank Indonesia.
ditetapkan oleh Bank Indonesia.
Bank memiliki kebijakan untuk mengelola kinerja The Bank has a policy to manage the performance
kualitas kredit debitur. Hal ini akan me mudahkan of loans quality of debtors. This policy assists
fokus manajemen risiko dalam mengendalikan management to monitor credit risk exposure of the
eksposur risiko kredit yang dimiliki oleh Bank. Bank.
Agunan yang diambil alih Foreclosed assets
Terdapat penurunan AYDA sebesar Rp201.675 There was a decrease in AYDA of
(13,76%) dari Rp1.465.134 pada tanggal Rp201,675 (13.76%) from Rp1,465,134 as of
31 Desember 2022 menjadi Rp1.263.459 pada December 31, 2022 to Rp1,263,459 as of December
tanggal 31 Desember 2023. 31, 2023.
Penilaian penurunan nilai Impairment assessment
Pertimbangan utama untuk penilaian penurunan The main considerations for the loan impairment
nilai kredit yang diberikan termasuk pembayaran- assessment include whether any payments of
pembayaran pokok atau bunga yang menunggak principal or interest are overdue of more than 90
lebih dari 90 (sembilan puluh) hari atau ada (ninety) days or there are any financial difficulties,
kesulitan atau pelanggaran yang diketahui dari or breach of the loans agreement. The Bank
persyaratan yang terdapat dalam kontrak. Bank assesses impairment value in 2 (two) areas follows:
melakukan penilaian penurunan nilai dalam 2 (dua)
area yaitu:
1) Evaluasi penurunan nilai secara individual; 1) Individually assessed allowances;
2) Evaluasi penurunan nilai secara kolektif. 2) Collectively assessed allowances.
Penilaian penyisihan penurunan nilai individual Individually assessed allowances
Bank menentukan penyisihan kerugian penurunan The Bank determines the allowances for
nilai secara individual untuk masing-masing kredit impairment losses for each individually significant
yang diberikan yang signifikan. Hal-hal yang loans on an individual basis. Items considered when
dipertimbangkan dalam menentukan jumlah determining allowance for impairment losses
penyisihan kerugian penurunan nilai antara lain include:
mencakup:
1) Kemungkinan rencana bisnis debitur; 1) The sustainability of the debtors’ business plan;
2) Kemampuan untuk memperbaiki kinerja 2) The ability to improve its performance during a
setelah adanya kesulitan keuangan; financial difficulty;
3) Proyeksi penerimaan dan pembayaran apabila 3) Cash receipt and payment projection if debtor
terjadi kebangkrutan; filed bankrupt;
4) Kemungkinan adanya sumber pembayaran 4) The availability of other financial support;
lainnya;
5) Jumlah yang dapat direalisasikan atas jaminan 5) The amount can be realized from its collateral
dan ekspektasi waktu arus kas. and timing of expected cash flows.
- 142 -
Page 594
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concentration credit risk (continued)
Penilaian penyisihan penurunan nilai individual Individually assessed allowances (continued)
(lanjutan)
Penyisihan penurunan nilai dievaluasi setiap tanggal Impairment allowances are evaluated at each
pelaporan, kecuali bila terdapat beberapa kondisi reporting date, unless certain condition applied
yang mengharuskan adanya pemantauan yang lebih which needs more attention.
berhati-hati.
Penilaian penyisihan kerugian secara kolektif Allowances are assessed collectively for losses on
dilakukan atas aset keuangan yang tidak signifikan financial assets that are not individually significant.
secara individu.
Evaluasi penurunan nilai Impairment assessment
Berikut ini adalah risiko kredit berdasarkan Below are credit risk based on allowance for
klasifikasi evaluasi penurunan nilai pada tanggal 31 impairment losses assessment classification as of
Desember 2023 dan 2022: December 31, 2023 and 2022:
Giro pada Bank Indonesia Current Accounts with Bank Indonesia
2023
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 2.585.155 - 2.585.155 Rupiah
Mata uang asing 73.121 - 73.121 Foreign currency
Jumlah 2.658.276 - 2.658.276 Total
2022
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 2.871.771 - 2.871.771 Rupiah
Mata uang asing 66.162 - 66.162 Foreign currency
Jumlah 2.937.933 - 2.937.933 Total
Giro pada bank lain Current accounts with other banks
2023
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 126.095 - 126.095 Rupiah
Mata uang asing 212.205 - 212.205 Foreign currency
Jumlah 338.300 - 338.300 Total
Cadangan kerugian - (3) (3) Allowance for
penurunan nilai impairment losses
Jumlah – bersih 338.300 (3) 338.297 Total – net
2022
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 155.436 - 155.436 Rupiah
Mata uang asing 219.967 - 219.967 Foreign currency
Jumlah 375.403 - 375.403 Total
Cadangan kerugian - (343) (343) Allowance for
penurunan nilai impairment losses
Jumlah – bersih 375.403 (343) 375.060 Total – net
- 143 -
Page 595
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concentration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Penempatan pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and other
banks
2023
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah - - - Rupiah
Deposit Facility 279.959 - 279.959 Deposit Facility of
Bank Indonesia Bank Indonesia
Mata uang asing Foreign currency
Term Deposits Bank Indonesia 431.116 - 431.116 Term Deposits of
Bank Indonesia
Jumlah 711.075 - 711.075 Total
2022
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah Rupiah
Deposit Facility 552.927 - 552.927 Deposit Facility of
Bank Indonesia Bank Indonesia
Mata uang asing Foreign currency
Term Deposits Bank Indonesia 825.078 - 825.078 Term Deposits of
Bank Indonesia
Jumlah 1.378.005 - 1.378.005 Total
Efek-efek Marketable Securities
2023
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Nilai wajar melalui laba rugi 307.164 - 307.164 Fair value through profit or loss
Nilai wajar melalui Fair value through other
komprehensif lain 1.241.878 - 1.241.878 comprehensive income
Biaya perolehan Amortized cost
diamortisasi 4.370.917 - 4.370.917
Cadangan kerugian - (682) ( 682) Allowance for
penurunan nilai impairment losses
Jumlah – bersih 5.919.959 (682) 5.919.277 Total – net
2022
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Nilai wajar melalui laba rugi - - - Fair value through profit or loss
Nilai wajar melalui Fair value through other
komprehensif lain 962.082 - 962.082 comprehensive income
Biaya perolehan Amortized cost
diamortisasi 3.083.612 - 3.083.612
Cadangan kerugian (548) (548) Allowance for
penurunan nilai impairment losses
Jumlah – bersih 4.045.694 (548) 4.045.146 Total – net
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell
2023
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 125.469 - 125.469 Rupiah
Cadangan kerugian - - - Allowance for
penurunan nilai impairment losses
Jumlah – bersih 125.469 - 125.469 Total – net
2022
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 1.678.796 - 1.678.796 Rupiah
Cadangan kerugian - (1) (1) Allowance for
penurunan nilai impairment losses
Jumlah – bersih 1.678.796 (1) 1.678.795 Total – net
- 144 -
Page 596
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concetration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Tagihan Derivatif Derivative Receivables
2023
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 35 - 35 Rupiah
2022
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 143 - 143 Rupiah
Kredit yang diberikan Loans
2023
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Revolving loans 4.485.748 481.231 4.966.979 Revolving loans
Fixed loans 984.711 2.937.155 3.921.866 Fixed loans
Kredit kepemilikan rumah Housing and apartment
dan apartemen 2.116.094 284.213 2.400.307 ownership loans
Kredit sindikasi 304.316 230.041 534.357 Syndicated loans
Pinjaman rekening Koran 172.636 2.642 175.278 Overdraft
Pinjaman karyawan 41.940 - 41.940 Employee loans
Kredit usaha rakyat 241 - 241 Micro community commercial
loans
Kredit tanpa agunan 24.040 - 24.040 Unsecured loans
Kredit pemilikan kios 81.191 957 82.148 Kiosk loans
Kredit pemilikan mobil 213 - 213 Car loans
Jumlah 8.211.130 3.936.239 12.147.369 Total
Cadangan kerugian Allowance for
penurunan nilai (75.806) (434.830) (510.636) impairment losses
Jumlah – bersih 8.135.324 3.501.409 11.636.733 Total - net
2022
Tidak mengalami Mengalami penurunan
penurunan nilai/ nilai/ Jumlah/
Non impaired Impaired Total
Revolving loans 1.917.014 378.695 2.295.709 Revolving loans
Fixed loans 2.492.361 2.184.730 4.677.091 Fixed loans
Kredit kepemilikan rumah Housing and apartment
dan apartemen 2.340.623 310.076 2.650.699 ownership loans
Kredit sindikasi 353.041 - 353.041 Syndicated loans
Pinjaman rekening Koran 146.045 4.128 150.173 Overdraft
Pinjaman karyawan 42.190 - 42.190 Employee loans
Kredit usaha rakyat 542 - 542 Micro community commercial
loans
Kredit tanpa agunan 18.729 - 18.729 Unsecured loans
Kredit pemilikan kios 40.583 957 41.540 Kiosk loans
Kredit pemilikan mobil 56 - 56 Car loans
Trust receipts - - - Trust receipts
Kredit wirausaha - - - Entrepreneur loans
Jumlah 7.351.184 2.878.586 10.229.770 Total
Cadangan kerugian Allowance for
penurunan nilai (89.011) (435.576) (524.587) impairment losses
Jumlah – bersih 7.262.173 2.443.010 9.705.183 Total - net
- 145 -
Page 597
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concetration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Tagihan akseptasi Acceptance receivables
2023
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 131.863 - 131.863 Rupiah
Mata uang asing - - - Foreign currency
Cadangan kerugian Allowance for
penurunan nilai - (501) (501) impairment losses
Jumlah – bersih 131.863 (501) 131.362 Total – net
2022
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 277.020 - 277.020 Rupiah
Mata uang asing 425 - 425 Foreign currency
Cadangan kerugian Allowance for
penurunan nilai - (710) (710) impairment losses
Jumlah – bersih 277.445 (710) 276.735 Total – net
Tabel di bawah ini menunjukkan kualitas kredit per The table below shows credit quality based on
jenis instrumen keuangan: category of financial instruments:
2023
Belum jatuh tempo dan tidak mengalami penurunan Belum jatuh tempo
nilai/Neither past due nor impaired dan tidak
Tingkat Tingkat mengalami
tinggi/ standar/ Tingkat Tanpa penurunan nilai/ Mengalami
High Standard rendah/ peringkat/ Neither past due nor penurunan Jumlah/
grade grade Low grade Unrated impaired nilai/Impaired Total
Aset Keuangan Financial Assets
Giro pada Bank - - - 2.658.276 - - 2.658.276 Current accounts
Indonesia with Bank
Indonesia
Giro pada bank 338.300 - - - - - 338.300 Current accounts
lain with other banks
Penempatan pada 711.075 - - - - - 711.075 Placements with
Bank Indonesia Bank Indonesia
dan bank lain and other banks
Efek-efek 5.919.959 - - - - - 5.919.959 Marketable
securities
Efek-efek yang 125.469 - - - - - 125.469 Securities
dibeli dengan purchased under
janji dijual agreement to
kembali resell
Tagihan derivatif - - - 35 - - 35 Derivative
receivables
Pendapatan bunga - - - 326.422 - - 326.422 Accrued interest
yang masih receivables
akan diterima
Kredit yang - - - 11.993.285 38.762 115.322 12.147.369 Loans
diberikan
Tagihan akseptasi - - - 131.863 - - 131.863 Acceptance
receivables
Penyertaan saham - - - 6 - - 6 Investment in shares
of stock
Aset lain-lain: Other assets:
Setoran jaminan Guarantee deposits
dan tagihan - - - 38.332 - - 38.332 and receivables
Jumlah 7.094.803 - - 15.148.219 38.762 115.322 22.397.106 Total
Cadangan Allowance for
kerugian (511.822) impairment
penurunan nilai losses
Jumlah – bersih 21.885.284 Total – net
- 146 -
Page 598
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concetration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Berikut ini adalah risiko kredit berdasarkan Below are credit risk based on allowance for
klasifikasi evaluasi penurunan nilai pada tanggal 31 impairment losses assessment classification as of
Desember 2023 dan 2022: (lanjutan) December 31, 2023 and 2022: (continued)
Tagihan Akseptasi (lanjutan) Acceptance Receivables (continued)
Tabel di bawah ini menunjukkan kualitas kredit per jenis The table below shows credit quality based on
instrumen keuangan: (lanjutan) category of financial instruments: (continued)
2022
Belum jatuh tempo dan tidak mengalami penurunan Belum jatuh tempo
nilai/Neither past due nor impaired dan tidak
Tingkat Tingkat mengalami
tinggi/ standar/ Tingkat Tanpa penurunan nilai/ Mengalami
High Standard rendah/ peringkat/ Neither past due nor penurunan Jumlah/
grade grade Low grade Unrated impaired nilai/Impaired Total
Aset Keuangan Financial Assets
Giro pada Bank - - - 2.937.933 - - 2.937.933 Current accounts
Indonesia with Bank
Indonesia
Giro pada bank 375.403 - - - - - 375.403 Current accounts
lain with other banks
Penempatan pada 1.378.005 - - - - - 1.378.005 Placements with
Bank Indonesia Bank Indonesia
dan bank lain and other banks
Efek-efek 4.045.694 - - - - - 4.045.694 Marketable
securities
Efek-efek yang 1.678.796 - - - - - 1.678.796 Securities
dibeli dengan purchased under
janji dijual agreement to
kembali resell
Tagihan derivatif - - - 143 - - 143 Derivative
receivables
Pendapatan bunga - - - 365.947 - - 365.947 Accrued interest
yang masih receivables
akan diterima
Kredit yang - - - 10.136.587 22.832 70.351 10.229.770 Loans
diberikan
Tagihan akseptasi - - - 277.445 - - 277.445 Acceptance
receivables
Penyertaan saham - - - 6 - - 6 Investment in shares
of stock
Aset lain-lain: Other assets:
Setoran jaminan Guarantee deposits
dan tagihan - - - 54.091 - - 54.091 and receivables
Jumlah 7.477.898 - - 13.772.152 22.832 70.351 21.343.233 Total
Cadangan Allowance for
kerugian (526.189) impairment
penurunan nilai losses
Jumlah – bersih 20.817.044 Total – net
- 147 -
Page 599
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
b. Risiko kredit konsentrasi (lanjutan) b. Concetration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Kualitas kredit didefinisikan sebagai berikut: The credit qualities are defined as follows:
a) Tingkat tinggi: Peringkat dari pihak ketiga a) High grade: Third parties rating in this
dalam kategori ini memiliki kapasitas sangat category have an excellent capacity to meet its’
baik dalam memenuhi komitmen keuangan financial commitments with very low credit
dengan risiko kredit sangat rendah; risk;
b) Tingkat sedang: Peringkat dari pihak ketiga b) Standard grade: Third parties rating in this
dalam kategori ini memiliki kapasitas yang baik category have a good capacity to meet its’
dalam memenuhi komitmen keuangan dengan financial commitments with very low credit
risiko kredit sangat rendah; risk;
c) Tingkat rendah: Peringkat dari pihak ketiga c) Low grade: Third parties rating in this category
dalam kategori ini memiliki kapasitas yang have fairly acceptable capacity to meet its’
cukup dalam memenuhi komitmen keuangan financial commitments with standard credit
dengan risiko kredit sedang; risk;
d) Tanpa peringkat: Pihak ketiga dalam kategori d) Unrated: Third parties in this category are
yang sekarang ini tidak menyediakan peringkat currently not assigned with third parties’
dikarenakan ketidaktersediaan dari model- ratings due to unavailability of rating models
model peringkat dan pemerintah dan/atau agen- and governments and/or government-related
agen yang berhubungan dengan pemerintah. agencies.
Analisis umur kredit yang diberikan yang jatuh The aging analysis of loans that past due but not
tempo tetapi tidak mengalami penurunan nilai pada impaired as of December 31, 2023 and 2022 is as
tanggal 31 Desember 2023 dan 2022 adalah sebagai follows:
berikut:
2023
Kurang dari
30 hari/ Less 31-60 hari/ 61-90 hari/
Jumlah/ Total than 30 days days days
Korporasi - - - - Corporate
Komersial/Usaha Kecil Menengah 1.102 1.102 - - Commercial/Small and Medium
(UKM) Enterprises (SME)
Konsumen 37.660 391 65 37.204 Consumer
Jumlah 38.762 1.493 65 37.204 Total
2022
Kurang dari
30 hari/ Less 31-60 hari/ 61-90 hari/
Jumlah/ Total than 30 days days days
Korporasi - - - - Corporate
Komersial/Usaha Kecil Menengah - - - - Commercial/Small and Medium
(UKM) Enterprises (SME)
Konsumen 22.832 112 3.736 18.984 Consumer
Jumlah 22.832 112 3.736 18.984 Total
- 148 -
Page 600
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT(continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2. Risiko pasar 2. Market risk
Risiko suku bunga Interest rate risk
Selama tahun berjalan, Bank telah mengelola risiko During the year, the Bank has managed interest rate
tingkat suku bunga yang merupakan bagian dari risk as a part of market risk by performing the
risiko pasar dengan melakukan langkah-langkah following steps:
sebagai berikut:
1) Pengawasan aktif dari Dewan Komisaris dan 1) Active monitoring from Boards of
Direksi, melalui: Commissioners and Directors, through:
a. Responsif terhadap Laporan Profil a. Be responsive to the Market Risk Profile
Risiko Pasar terkait Risiko Tingkat Suku Report related to Interest Rate Risk and
Bunga dan perkembangan kondisi makro macro condition developments reported
yang disampaikan oleh Satuan Kerja by Risk management Unit (SKMR)
Manajemen Risiko (SKMR) secara periodically;
periodik;
b. Kebijakan untuk mengambil posisi b. Policies for taking conservative positions
konservatif terhadap eksposur yang against interest rate risk exposure in
terkena risiko tingkat suku bunga sesuai accordance with the applicable
dengan ketentuan yang berlaku dengan regulations with emphasis on the
mengutamakan prinsip kehati-hatian prudential banking principle.
(prudent banking).
2) Pengendalian atas posisi risiko dengan 2) Control the risk position by setting transaction
penetapan limit transaksi, limit risiko dan limit limit, risk limits and the limit per functional.
per fungsional.
3) Pembakuan Kebijakan dan Prosedur: 3) Standardization of Policies and Procedures:
a. Memiliki dan melaksanakan Pedoman a. Having and implementing Market Risk
Manajemen Risiko Pasar dan management Guidelines and other
Kebijakan/Prosedur internal lainnya yang internal Policy/Procedures related to the
berkaitan dengan risiko tingkat suku interest rate risk.
bunga.
b. Melakukan reviu dan penyempurnaan b. Conduct a review and improvement of
terhadap Pedoman/Prosedur Manajemen Guidelines/Market Risk management
Risiko Pasar yang telah ditetapkan secara Procedures periodically.
periodik.
4) Melaksanakan proses Identifikasi, 4) Implementing the process of Identification,
Pengukuran, Pemantauan dan Pengendalian Measurement, Monitoring and Controlling of
Risiko Suku Bunga dengan mengikuti Interest Rate Risk in accordance to Regulator
ketentuan Regulator (BI/OJK) dan praktek (BI/OJK) and recent best practices, including
perbankan yang berlaku umum terkini, stress testing to the worst case scenario on
termasuk stress testing terhadap kemungkinan exposure which has a sensitivity of interest rate
kondisi yang terburuk atas eksposur yang risk.
memiliki sensitivitas risiko tingkat suku
bunga.
5) Melakukan pemantauan terhadap eksposur 5) Conduct monitoring on exposures which
yang terekspos risiko nilai tukar tertentu effected by certain exchange rate risk
secara periodik untuk memitigasi risiko secara periodically to mitigate the risks in advance.
dini.
- 149 -
Page 601
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2. Risiko pasar (lanjutan) 2. Market risk (continued)
Risiko suku bunga (lanjutan) Interest rate risk (continued)
Tabel berikut menyajikan informasi mengenai The following table presents information on the
tingkat suku bunga kontraktual rata-rata per tahun contractual interest rate on average per year for
untuk aset dan liabilitas keuangan yang signifikan financial assets and liabilities that are significant
untuk tahun-tahun yang berakhir pada tanggal- for the years ended December 31, 2023 and 2022
tanggal 31 Desember 2023 dan 2022 adalah sebagai are as follows:
berikut:
2023 2022
Mata Uang Mata Uang
Asing/ Asing/
Rupiah/ Foreign Rupiah/ Foreign
Rupiah Currency Rupiah Currency
Aset Assets
Giro pada bank lain 3,58% 0,02% 0,33% 0,01% Current account with
other banks
Penempatan pada Bank Indonesia 5,15% 5,00% 3,01% 1,75% Placements with Bank Indonesia and
dan bank lain other banks
Efek-efek 6,14% 2,91% 6,00% 2,09% Marketable Securities
Efek-efek yang dibeli dengan janji dijual 6,80% 0,00% 4,11% 0,00% Securities purchased under agreement
kembali to resale
Kredit yang diberikan 10,82% 6,20% 11,15% 6,14% Loans
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro 0,82% 0,01% 0,78% 0,06% Demand deposits
Tabungan 0,75% 0,00% 0,95% 0,00% Savings deposits
Deposito berjangka 3,73% 1,52% 2,97% 0,48% Time deposits
Simpanan dari bank lain Deposits from Otherbanks
Deposito berjangka 6,15% 0,00% 2,90% 0,00% Time deposits
Deposito on call 0,00% 0,00% 0,00% 0,00% On call deposits
Giro 1,78% 0,00% 0,89% 0,00% Demand deposits
Call money 0,00% 0,00% 0,00% 0,00% Call money
Pinjaman subordinasi 9,50% 0,00% 9,50% 0,00% Subordinated loan
Tabel berikut merangkum aset Bank dengan The following table below summarizes the Bank’s
pendapatan bunga dan liabilitas Bank dengan beban interest-earnings assets and interest bearing
bunga (tidak dengan tujuan diperdagangkan) pada liabilities (not for trading purposes) at carrying
nilai tercatat, dikategorikan berdasarkan tanggal amounts, categorized by the earlier contractual
kontraktual perubahan suku bunga atau tanggal repricing or maturity dates, which is earlier:
jatuh tempo, mana yang lebih dahulu:
2023
6 bulan 1 tahun 2 tahun
Kurang sampai sampai sampai
dari 6 dengan 12 dengan dengan Lebih dari
bulan/ bulan/ 2 tahun/ 5 tahun/ 5 tahun/
Jumlah/ Less than 6 months until 1 year until 2 2 years until More than
Keterangan Total 6 months 12 months years 5 years 5 years Descriptions
Giro pada bank lain 338.300 338.300 - - - - Current accounts
With other banks
Penempatan pada Bank 711.075 711.075 - - - - Placements with Bank
Indonesia dan bank lain Indonesia and other Banks
Efek-efek 5.919.959 1.624.679 1.560.280 1.718.279 671.817 344.904 Marketable securities
Efek-efek yang dibeli 125.469 - 125.469 - - - Secirities purchased under
dengan janji dijual zagreement to resale
kembali
Kredit yang diberikan 12.147.369 2.617.263 2.576.862 341.063 2.980.659 3.631.522 Loans
Jumlah aset keuangan 19.242.172 5.291.317 4.262.611 2.059.342 3.652.476 3.976.426 Total financial assets
Simpanan nasabah 20.631.701 20.395.350 236.351 - - - Deposits from Customers
Simpanan dari bank lain 336.958 336.958 - - - - Deposits from other banks
Pinjaman subordinasi 200.000 - - - - 200.000 Subordinated loan
Jumlah liabilitas 21.168.659 20.732.308 236.351 - - 200.000 Total financial liabilities
keuangan
Jumlah selisih penilaian (1.926.487) (15.440.991) 4.026.260 2.059.342 3.652.476 3.776.426 Interest repricing gap
bunga
- 150 -
Page 602
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2. Risiko pasar (lanjutan) 2. Market risk (continued)
Risiko suku bunga (lanjutan) Interest rate risk (continued)
Tabel berikut merangkum aset Bank dengan The following table below summarizes the Bank’s
pendapatan bunga dan liabilitas Bank dengan beban interest-earnings assets and interest bearing
bunga (tidak dengan tujuan diperdagangkan) pada liabilities (not for trading purposes) at carrying
nilai tercatat, dikategorikan berdasarkan tanggal amounts, categorized by the earlier contractual
kontraktual perubahan suku bunga atau tanggal repricing or maturity dates, which is earlier:
jatuh tempo, mana yang lebih dahulu: (lanjutan) (continued)
2022
6 bulan 1 tahun 2 tahun
Kurang sampai sampai sampai
dari 6 dengan 12 dengan dengan Lebih dari
bulan/ bulan/ 2 tahun/ 5 tahun/ 5 tahun/
Jumlah/ Less than 6 months until 1 year until 2 2 years until More than
Keterangan Total 6 months 12 months years 5 years 5 years Descriptions
Giro pada bank lain 375.403 375.403 - - - - Current accounts
With other banks
1.378.005 1.378.005 - - - - Placements with Bank
Penempatan pada Bank
Indonesia and other
Indonesia dan bank lain
Banks
Efek-efek 4.045.694 632.832 567.317 908.673 1.183.686 753.186 Marketable securities
Efek-efek yang dibeli 1.678.796 1.527.913 150.883 - - - Secirities purchased under
dengan janji dijual agreement to resale
kembali
Kredit yang diberikan 10.229.770 861.103 1.935.069 562.769 2.794.947 4.075.882 Loans
Jumlah aset keuangan 17.707.668 4.775.256 2.653.269 1.471.442 3.978.633 4.829.068 Total financial assets
Simpanan nasabah 20.325.078 20.203.132 121.946 - - - Deposits from Customers
Simpanan dari bank lain 18.641 18.641 - - - - Deposits from other banks
Pinjaman subordinasi 200.000 - - - - 200.000 Subordinated loan
Jumlah liabilitas 20.543.719 20.221.773 121.946 - - 200.000 Total financial liabilities
keuangan
Jumlah selisih penilaian (2.836.051) (15.446.517) 2.531.323 1.471.442 3.978.633 4.629.068 Interest repricing gap
bunga
Dari repricing gap profile ini dapat diukur pengaruh By this repricing gap profile can be measured the
perubahan suku bunga terhadap pendapatan bunga effects of changes in interest rate on net interest
bersih dan/atau modal ekonomis Bank, sehingga income and/or capital economical Bank, hence if
jika terjadi perubahan suku bunga yang mungkin there is a change in interest rate that may affect the
dapat mempengaruhi kinerja Bank, maka Bank Bank’s performance, the Bank will be able to
akan dapat segera merestruktur aset dan liabilitas restructure it’s assets and liabilities immediately,
yang dimiliki, baik repricing date-nya ataupun jenis including the repricing date or the type of interest
suku bunganya (fixed atau floating). rate (fixed or floating).
Manajemen risiko tingkat suku bunga berdasarkan The management of interest rate risk based on
perspektif pendapatan bunga, dilakukan dengan earning perspective is provided by measuring the
mengukur sensitivitas aset dan liabilitas keuangan sensitivity of the Bank’s financial assets and
Bank terhadap berbagai skenario perubahan suku liabilities against various standard and non
bunga baik standar dan non standar. Skenario standard interest rate changes scenarios. Standard
standar yang dilakukan mencakup kenaikan atau scenario that is conducted based on increase or
penurunan paralel pada semua kurva imbal hasil. decrease of interest rate changes in parallel shift to
the return on investment curve.
- 151 -
Page 603
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2. Risiko pasar (lanjutan) 2. Market risk (continued)
Risiko suku bunga (lanjutan) Interest rate risk (continued)
Tabel berikut menunjukan sensitivitas terhadap The following table shows the sensitivity to a
kemungkinan perubahan dalam tingkat suku bunga possible change in interest rates for the banking
untuk banking book, dengan semua variabel lain book, with all other variables are held constant, to
yang dimiliki adalah konstan, terhadap laporan laba the statement of profit or loss and other
rugi dan penghasilan komprehensif lain Bank: comprehensive income of the Bank:
IDR USD
Dampak terhadap Dampak terhadap
laporan laba rugi laporan laba rugi
dan penghasilan dan penghasilan
Kenaikan/ komprehensif lain Kenaikan/ komprehensif lain
(penurunan) dalam basis sebelum pajak/ (penurunan) dalam basis sebelum pajak/
poin/ The impact on poin/ The impact on
Increase the statement profit or loss Increase the statement profit or loss
(decrease) and other comprehensive income (decrease) and other comprehensive income
Tahun/ Year in basis points before tax in basis points before tax
2023 100 (38.563,38) 100 (535,65)
(100) 38.563,38 (100) 535,65
2022 100 (72.335,53) 100 8.250,78
(100) 72.335,53 (100) (8.250,78)
Risiko nilai tukar Foreign exchange risk
Selama tahun berjalan, dalam mengelola risiko nilai During the year, in managing the foreign exchange
tukar yang merupakan bagian dari risiko pasar, risk, which is a part of its market risk, the Bank has
Bank telah melakukan langkah-langkah sebagai performed the following steps:
berikut:
1. Pengawasan aktif dari Dewan Komisaris dan 1. Active monitoring from Boards of
Direksi, melalui: Commissioners and Directors, through:
a. Responsif terhadap Laporan Profil a. Be a responsive to the Market Risk Profile
Risiko Pasar terkait Risiko Nilai Tukar Report related to Foreign Exchange
dan perkembangan kondisi makro yang Riskand macro condition developments
disampaikan oleh Satuan Kerja which reported by the Risk management
Manajemen Risiko (SKMR) secara Unit (SKMR) periodically;
periodik;
b. Kebijakan untuk mengambil posisi b. Policies for taking conservative position
konservatif terhadap eksposur yang against the exchange rate risk exposure in
terkena risiko nilai tukar sesuai dengan accordance with the applicable
ketentuan yang berlaku dengan regulations with emphasis on the
mengutamakan prinsip kehati-hatian prudential banking principle.
(prudent banking).
2. Pengendalian atas posisi risiko dengan 2. Control the risk position by setting the
penetapan limit transaksi, limit risiko dan limit transaction limit, risk limit and limit
per fungsional. perfunctional.
- 152 -
Page 604
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2. Risiko pasar (lanjutan) 2. Market risk (continued)
Risiko nilai tukar (lanjutan) Foreign exchange risk (continued)
Selama tahun berjalan, dalam mengelola risiko nilai During the year, in managing the foreign exchange
tukar yang merupakan bagian dari risiko pasar, risk, which is a part of its market risk, the Bank has
Bank telah melakukan langkah-langkah sebagai performed the following steps: (continued)
berikut: (lanjutan)
3. Pembakuan kebijakan dan prosedur: 1. Standar dization of policies and procedures:
a. Memiliki dan melaksanakan Pedoman a. Having and implementing market risk
manajemen risiko pasar dan kebijakan/ management guidelines and other internal
prosedur internal lainnya yang berkaitan policy/ procedures related to the foreign
dengan risiko nilai tukar exchange risk.
b. Melakukan reviu dan penyempurnaan b. Conduct a review and improvement of
terhadap pedoman/ prosedur manajemen guidelines/ market risk related to foreign
risiko pasar terkait risiko nilai tukar yang exchange risk management Procedures
telah ditetapkan secara periodik periodically.
4. Melaksanakan proses Identifikasi, 2. Implementing the process of identification,
pengukuran, pemantauan dan pengendalian measurement, monitoring and controlling of
risiko nilai tukar dengan mengikuti ketentuan foreign exchange riskin accordance to
regulator (BI/OJK) dan best practices terkini, regulator (BI/OJK) and recent best practices,
termasuk stress testing terhadap kemungkinan including stress testing to the worst case
kondisi yang terburuk (worst case scenario) scenario on exposure which has a sensitivity of
terhadap eksposur yang terkena risiko nilai foreign exchange risk.
tukar.
5. Melakukan pemantauan terhadap transaksi- 5. Conduct monitoring on certain market
transaksi pasar tertentu secara periodik untuk transactions periodically to mitigate the risks in
memitigasi risiko secara dini. advance.
Dalam tahun berjalan, Bank telah melakukan During the year, the Bank has conducted
pengembangan dan simulasi metodologi development and simulation on methodology of
perhitungan kebutuhan modal internal yang internal capital requirements calculation to cover
diperlukan untuk mengatasi risiko pasar dengan market risks using internal VaR (Value at Risk)
menggunakan metode internal VaR (Value at Risk) which are the Variance co Variance and Historical
yaitu metode Variance co Variance dan Historical Simulation methods through the application of
Simulation melalui aplikasi Market Risk Market Risk Measurement (MRM). In regard to
Measurement (MRM). Untuk pengelolaan risiko market risk management, the Bank is facilitated
pasar, Bank difasilitasi melalui Assets and through its Assets and Liabilities Committee
Liabilities Committee (ALCO). (ALCO).
Bank telah mengelola posisi mata uang asing untuk The Bank manages its foreign currency position for
aset dan liabilitas keuangan yang dimiliki oleh Bank its financial assets and liabilities by monitoring the
dengan memonitor Posisi Devisa Bersih (PDN). Bank’s Net Open Position (NOP). As of December
Pada tanggal 31 Desember 2023 dan 2022, PDN 31, 2023 and 2022, the Bank’s NOP has been
Bank telah diungkapkan dalam Catatan 40. disclosed in Note 40.
- 153 -
Page 605
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2. Risiko pasar (lanjutan) 2. Market risk (continued)
Risiko nilai tukar (lanjutan) Foreign exchange risk (continued)
Tabel dibawah ini mengikhtisarkan eksposur Bank The table below summarises exposure to foreign
atas risiko nilai tukar mata uang asing pada tanggal currency exchange rate risk as of December 31,
31 Desember 2023 dan 2022. Termasuk didalamnya 2023 and 2022. Included in the table are financial
adalah instrumen keuangan pada nilai tercatat, instruments at carrying amounts, categorized by
dikategorikan berdasarkan jenis mata uang: currencies:
2023
Dolar Amerika Euro Dolar Dolar
Serikat/ Eropa/ Singapura/ Australia/
United States European Singapore Australian Lain-lain/ Jumlah/
Dollar Euro Dollar Dollar Others Total
Aset Assets
Kas 25.466 1.511 8.911 1.920 1.547 39.355 Cash
Giro pada Bank Indonesia 73.121 - - - - 73.121 Current accounts with
Bank Indonesia
Giro pada bank lain 181.387 981 21.005 1.894 6.938 212.205 Current accounts with
other banks
Penempatan pada Bank 431.116 - - - - 431.116 Placements with Bank
Indonesia dan bank lain Indonesia and other
bank
Efek-efek 231.067 - - - - 231.067 Marketable securities
Pendapatan bunga 5.160 - 46 - - 5.206 Accrued interest
yang masih akan diterima receivables
Kredit yang diberikan 500.158 - 15.684 - - 515.842 Loans
Jumlah 1.447.475 2.492 45.646 3.814 8.485 1.507.912 Total
Liabilitas Liabilities
Liabilitas segera 1.380 - - - - 1.380 Obligation due Immediately
Simpanan nasabah 1.615.461 31 35.099 2 721 1.651.314 Deposits from customers
Bunga masih harus dibayar 2.136 - (67) - - 2.069 Accrued interest Payables
Liabilitas lain-lain 856 - - - - 856 Other liabilities
Jumlah 1.619.833 31 35.032 2 721 1.655.619 Total
Laporan posisi keuangan Statement of financials
– bersih (172.358) 2.461 10.614 3.812 7.764 (147.707) position – net
2022
Dolar Amerika Euro Dolar Dolar
Serikat/ Eropa/ Singapura/ Australia/
United States European Singapore Australian Lain-lain/ Jumlah/
Dollar Euro Dollar Dollar Others Total
Aset Assets
Kas 19.054 1.079 7.282 1.711 2.567 31.693 Cash
Giro pada Bank Indonesia 66.162 - - - - 66.162 Current accounts with
Bank Indonesia
Giro pada bank lain 136.205 5.661 65.919 968 10.036 218.789 Current accounts with
other banks
Penempatan pada Bank 825.078 - - - - 825.078 Placements with Bank
Indonesia dan bank lain Indonesia and other
bank
Efek-efek 79.681 - - - - 79.681 Marketable securities
Pendapatan bunga 3.930 - 54 - - 3.984 Accrued interest
yang masih akan diterima receivables
Kredit yang diberikan 454.512 - 19.923 - - 474.435 Loans
Jumlah 1.584.622 6.740 93.178 2.679 12.603 1.699.822 Tota
Liabilitas Liabilities
Liabilitas segera 119 - - - - 119 Obligation due Immediately
Simpanan nasabah 1.549.722 15 90.777 - 770 1.641.284 Deposits from customers
Bunga masih harus dibayar 1.165 - (13) - - 1.152 Accrued interest Payables
Liabilitas lain-lain 987 370 - - - 1.357 Other liabilities
Jumlah 1.551.993 385 90.764 - 770 1.643.912 Total
Laporan posisi keuangan Statement of financials
– bersih 32.629 6.355 2.414 2.679 11.833 55.910 position – net
- 154 -
Page 606
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2. Risiko pasar (lanjutan) 2. Market risk (continued)
Risiko nilai tukar (lanjutan) Foreign exchange risk (continued)
Tabel di bawah ini menggambarkan posisi mata The table below indicates the foreign currencies
uang asing atas aset dan liabilitas moneter yang position of non-trading monetary assets and
tidak diperdagangkan pada tanggal 31 Desember liabilities as of December 31, 2023 and 2022 which
2023 dan 2022 dimana Bank memiliki risiko shows that the Bank has risk exposure in expected
terhadap arus kas masa depan. Analisis tersebut cash flows. The analysis calculates the effect of a
menghitung pengaruh dari pergerakan wajar mata reasonably possible movement of the currency rate
uang asing yang memungkinkan terhadap Rupiah, against the Indonesian Rupiah, with all variables
dengan seluruh variabel lain dianggap konstan, held constant, on the statement of profit or loss and
terhadap laporan laba rugi dan penghasilan other comprehensive income (due to change in the
komprehensif lain (akibat adanya perubahan nilai fair value of currency sensitive non-trading
wajar aset dan liabilitas moneter yang tidak monetary assets and liabilities) and equity (due to
diperdagangkan yang sensitif terhadap nilai tukar) change in the fair value of fair value through other
dan ekuitas (akibat adanya perubahan nilai wajar comprehensive income financial assets and
atas aset dan liabilitas keuangan yang termasuk liabilities).
kategori nilai wajar melalui komprehensif lain).
2023
Kenaikan/
(penurunan) dalam Sensitivitas dalam
basis poin/ laporan laba rugi/
Increase/ (decrease) Sensitivity of profit or
in basis points loss
Mata uang Currency
Dolar Amerika Serikat 10/(10) 8,12/(8,12) United States Dollar
Poundsterling Inggris 10/(10) 4,99/(4,99) Great Britain Poundsterling
Euro Eropa 10/(10) 2,18/(2,18) European Euro
2022
Kenaikan/
(penurunan) dalam Sensitivitas dalam
basis poin/ laporan laba rugi/
Increase/ (decrease) Sensitivity of profit or
in basis points loss
Mata uang Currency
Dolar Amerika Serikat 10/(10) (6,40)/6,40 United States Dollar
Poundsterling Inggris 10/(10) 5,06/(5,06) Great Britain Poundsterling
Euro Eropa 10/(10) 6,28/(6,28) European Euro
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Page 607
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
3. Risiko likuiditas 3. Liquidity risk
Risiko likuiditas adalah risiko akibat Liquidity risk is risk due to the inability of the Bank
ketidakmampuan Bank untuk memenuhi kewajiban to meet obligations due from cash flow funding
yang jatuh tempo dari sumber pendanaan arus kas sources and/or from high quality liquid assets that
dan/atau dari aset likuid berkualitas tinggi yang can be pledged, without disrupting the activities and
dapat diagunkan, tanpa mengganggu aktivitas dan financial condition of the Bank.
kondisi keuangan Bank.
Kunci pengukuran yang digunakan oleh Bank untuk The key measurement used by the Bank to manage
mengelola risiko likuiditas adalah dengan liquidity risk is to use gap analysis and liquidity
menggunakan analisis gap dan rasio-rasio likuiditas ratios such as the ratio of liquid assets to third party
seperti rasio aset likuid terhadap dana pihak ketiga, funds, core depositors' ratio, macroprudential
rasio deposan inti, Rasio Intermediasi intermediation ratio (RIM), and by monitoring the
Makroprudensial (RIM), serta dengan memantau net position of cash flows within a period 1 day to
posisi bersih arus kas dalam jangka waktu 1 hari the next 3 months and interbank funding activities.
sampai dengan 3 bulan ke depan dan aktivitas The Bank monitors liquidity risk management
pendanaan antar bank. Bank melakukan through the development of a liquidity risk profile
pemantauan atas pengelolaan risiko likuiditas every month that is reported to the Directors and
melalui perkembangan profil risiko likuiditas setiap Risk Monitoring Committee.
bulan yang dilaporkan kepada Direksi dan Komite
Pemantau Risiko.
Beberapa langkah telah diambil dalam mengelola Several steps have been taken in managing liquidity
risiko likuiditas, seperti dari sisi aset, strategi risk, such as in terms of assets, purchasing
pembelian instrumen keuangan yang berkualitas strategies of high quality and low-risk financial
tinggi dan berisiko rendah untuk posisi trading instruments for trading book positions, available for
book, available for sale dan hold to maturity, sale and hold to maturity, maintaining liquid asset
memelihara posisi aset likuid, dan menjaga saldo positions, and maintaining the Statutory Reserves
Giro Wajib Minimum (GWM) sesuai ketentuan (GWM) in accordance with Bank Indonesia
Bank Indonesia. Sementara di sisi kewajiban, regulations. While on the liability side, the strategy
strategi memelihara komposisi Current Account maintains the composition of the Current Account
Savings Account (CASA) terhadap total deposito Savings Account (CASA) of total deposits and
dan melakukan analisis terhadap jenis-jenis analyzes the types of liabilities and their time
liabilitas dan jangka waktunya. periods.
Langkah yang diambil oleh Bank sehubungan The steps taken by the Bank in connection with the
dengan mismatch antara aset dan liabilitas moneter mismatch between monetary assets and liabilities
yang jatuh tempo antara 1 (satu) sampai dengan 6 with maturities between 1 (one) to 6 (six) months are
(enam) bulan adalah meningkatkan pelayanan to improve service to customers, monitor the
kepada nasabah, memantau perpanjangan extension of deposits, find new customers and offer
simpanan, mencari nasabah baru serta menawarkan attractive products and interest to customers, to
produk dan bunga yang menarik kepada nasabah, maintain stability and continuity in the amount of
untuk menjaga stabilitas dan kontinuitas jumlah deposits.
simpanan.
Di samping itu, Bank juga mengintensifkan usaha In addition, the Bank also intensified collection
penagihan kepada debitur bermasalah, penjualan efforts for troubled debtors, foreclosed collateral
agunan yang diambil alih (AYDA) dan sales (AYDA) and placed excess funds in securities
menempatkan kelebihan dana pada surat-surat that have a liquid market so that they can be
berharga yang memiliki pasar yang likuid sehingga disbursed at any time if the Bank needs funds.
dapat dicairkan setiap saat apabila Bank
membutuhkan dana.
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Page 608
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
3. Risiko likuiditas (lanjutan) 3. Liquidity risk (continued)
2023
1 bulan
sampai 3 bulan 1 tahun 2 tahun
dengan sampai sampai sampai
Kurang dari 1 3 bulan/ dengan dengan 2 dengan 5 Lebih dari
bulan/ 1 month 1 tahun/ tahun/ tahun/ 5 tahun/
Less than until 3 months until 1 year until 2 2 years until More than
Jumlah/Total 1 mon 3 months 1 year years 5 years 5 years
Aset Assets
Kas 369.134 369.134 - - - - - Cash
Giro pada Bank Indonesia 2.658.276 2.658.276 - - - - - Current accounts with
Bank Indonesia
Giro pada bank lain 338.300 338.300 - - - - - Current accounts with
other banks
Penempatan pada Bank 711.075 279.959 431.116 - - - - Placements with Bank
Indonesia dan bank lain Indonesia and other
banks
Efek-efek 5.919.959 - 753.716 2.431.243 1.718.279 671.817 344.904 Marketable securities
Efek-efek yang dibeli 125.469 - - 125.469 - - - Securities purchased
dengan janji dijual under agreement to
kembali resell
Tagihan derivatif 35 35 - - - - - Derivative receivables
Pendapatan bunga yang 326.422 326.422 - - - - - Accrued interest
masih akan diterima receivables
Kredit yang diberikan 12.147.369 1.385.346 33.573 3.775.206 341.063 2.980.659 3.631.522 Loans
Tagihan akseptasi 131.863 - - 131.863 - - - Acceptance receivables
Penyertaan saham 6 - - - - - 6 Investment in shares of
stock
Aset lain-lain: Other assets:
Setoran jaminan 38.332 - - - 38.332 - - Guarantee deposits
dan tagihan and receivables
Jumlah 22.766.240 5.357.472 1.218.405 6.463.781 2.097.674 3.652.476 3.976.432 Total
Liabilitas Liabilities
Liabilitas segera 95.711 95.711 - - - - - Obligations due
immediately
Simpanan nasabah 20.631.701 18.362.230 1.773.840 495.631 - - - Deposits from
customers
Simpanan dari bank lain 336.958 336.958 - - - - - Deposits from
other banks
Liabilitas derivatif 1.057 1.057 - - - - - Derivative payables
Liabilitas akseptasi 131.863 - - 131.863 - - - Acceptance payables
Bunga masih harus 26.693 26.693 - - - - - Accrued interest
dibayar payables
Liabilitas lain-lain 378.007 - - - - - 378.007 other liabilities
Jumlah 21.601.990 18.822.649 1.773.840 627.494 - - 378.007 Total
Aset (liabilitas) bersih 1.164.250 (13.465.177) (555.434) 5.836.287 2.097.674 3.652.476 3.598.426 Net assets (liabilities)
- 157 -
Page 609
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
3. Risiko likuiditas (lanjutan) 3. Liquidity risk (continued)
2022
1 bulan
sampai 3 bulan 1 tahun 2 tahun
dengan sampai sampai sampai
Kurang dari 1 3 bulan/ dengan dengan 2 dengan 5 Lebih dari
bulan/ 1 month 1 tahun/ tahun/ tahun/ 5 tahun/
Less than until 3 months until 1 year until 2 2 years until More than
Jumlah/Total 1 mon 3 months 1 year years 5 years 5 years
Aset Assets
Kas 290.754 290.754 - - - - - Cash
Giro pada Bank Indonesia 2.937.933 2.937.933 - - - - - Current accounts with
Bank Indonesia
Giro pada bank lain 375.403 375.403 - - - - - Current accounts with
other banks
Penempatan pada Bank 1.378.005 1.378.005 - - - - - Placements with Bank
Indonesia dan bank lain Indonesia and other
banks
Efek-efek 4.045.694 3.897 255.886 940.366 908.673 1.183.686 753.186 Marketable securities
Efek-efek yang dibeli 1.678.796 1.527.913 - 150.883 - - - Securities purchased
dengan janji dijual under agreement to
kembali resell
Tagihan derivatif 143 143 - - - - - Derivative receivables
Pendapatan bunga yang 365.947 365.947 - - - - - Accrued interest
masih akan diterima receivables
Kredit yang diberikan 10.229.770 193.613 202.052 2.400.507 562.769 2.794.947 4.075.882 Loans
Tagihan akseptasi 277.445 11.601 68.839 197.005 - - - Acceptance receivables
Penyertaan saham 6 - - - - - 6 Investment in shares of
stock
Aset lain-lain: Other assets:
Setoran jaminan 54.091 - - - 54.091 - - Guarantee deposits
dan tagihan and receivables
Jumlah 21.633.987 7.085.209 526.777 3.688.761 1.525.533 3.978.633 4.829.074 Total
Liabilitas Liabilities
Liabilitas segera 87.094 87.094 - - - - - Obligations due
immediately
Simpanan nasabah 20.325.078 18.322.258 1.482.848 519.972 - - - Deposits from
customers
Simpanan dari bank lain 18.641 18.641 - - - - - Deposits from
other banks
Liabilitas derivatif 33 33 - - - - - Derivative payables
Liabilitas akseptasi 277.445 11.601 68.839 197.005 - - - Acceptance payables
Bunga masih harus 18.438 18.438 - - - - - Accrued interest
dibayar payables
Liabilitas lain-lain 371.658 - - - - - 371.658 Other liabilities
Jumlah 21.098.387 18.458.065 1.551.687 716.977 - - 371.658 Total
Aset (liabilitas) bersih 535.600 (11.372.856) (1.024.910) 2.971.784 1.525.533 3.978.633 4.457.416 Net assets (liabilities)
Selanjutnya, Bank juga telah melakukan stress testing Furthermore, the Bank has conducted stress testing in
dalam beberapa analisis skenario dengan perkiraan some scenario analysis by estimating of the worst
kondisi terburuk yang mungkin terjadi dan analisis case scenario and analysis of Contingency Funding
Contingency Funding Plan secara periodik. Plan periodically.
Pemantauan harian maupun secara periodik terhadap Daily and periodically monitoring of the transactions
transaksi-transaksi yang berkaitan dengan risiko relating to the Bank’s liquidity risk has been
likuiditas telah dilakukan Bank secara konsisten untuk performed consistently to establish good corporate
terwujudnya tata kelola perusahaan yang baik. governance.
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Page 610
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
4. Risiko operasional 4. Operational risk
Risiko operasional adalah risiko akibat Operational risk is the risk due to inadequate and/or
ketidakcukupan dan/atau tidak berfungsinya proses failed internal processes, human error, system
internal, kesalahan manusia, kegagalan sistem, failure, and/or the existence of external events
dan/atau adanya kejadian-kejadian eksternal yang
affecting the Bank’s operations.
mempengaruhi operasional Bank.
Bank menerapkan manajemen risiko operasional The Bank implements operational risk management
dengan sasaran memastikan bahwa Bank telah with the objective to ensure that Bank has performed
melakukan proses manajemen risiko yang meliputi a risk management process that includes risk
identifikasi risiko, penilaian risiko, evaluasi risiko,
identification, risk assessment, risk evaluation, risk
mitigasi risiko serta dilakukan pemantauan dan
pelaporan atas pelaksanaannya. Hal tersebut mitigation, and monitoring and reporting on the
dilakukan dengan tujuan akhir memaksimalkan implementation. It is perform with the ultimate goal
manfaat dari suatu produk/layanan atau proses to maximize the benefits of a product/service or
transaksi/aktivitas dengan potensi risiko operasional transaction/activity process with the potential
yang telah diperhitungkan. operational risks that have been calculate.
Pencatatan data kerugian dan potensi kerugian Recording of data loss and potential loss plays an
berperan penting dalam pengelolaan dan kalkulasi important role in the operational risk management
risiko operasional. Bank telah melakukan pengelolaan and calculation. The Bank has conducted data loss
pencatatan data kerugian dan potensi kerugian yang
records management and the potential loss that
terjadi pada Satuan Kerja Operasional (Risk taking
unit) secara periodik melalui aplikasi Tools Loss Event occurred in the Operations Unit (Risk taking unit)
(TLE) dan Potential Loss Event (PLE) yang telah periodically through Tools Loss Event (TLE) and
diimplementasikan secara online di seluruh cabang. Potential Loss Event (PLE) applications, which have
been implemented online in all branches.
Pengelolaan data kerugian tersebut sebagai salah satu Management of data loss is one of the input data in
data input dalam penilaian parameter Profil Risiko the assessment of Operational Risk Profile
Operasional yang dipetakan sesuai frekuensi kejadian parameters which is mapped in accordance to its
dan dampaknya.
frequency of occurrence and impact.
Pemantauan terhadap perkembangan Profil Risiko Monitoring the development of Operational Risk
Operasional dilakukan melalui identifikasi faktor- Profile through the identification of the causal factors
faktor penyebab kerugian operasional yang terjadi dan operating losses incurred and provide
memberikan rekomendasi kepada Satuan Kerja
recommendations to the Risk taking units relating to
Operasional terkait dalam memitigasi kejadian risiko
tersebut di masa mendatang. mitigate risk events in the future.
Pengawasan oleh Dewan Komisaris dan Direksi Bank Monitoring by the Bank’s Boards of Commissioners
atas Profil Risiko Operasional dan pelaksanaan and Directors on the Operational Risk Profile and
manajemen risiko dilakukan melalui rapat Komite risk management is conducted through Risk
Manajemen Risiko dan Komite Pemantau Risiko yang
management Committee and Risk Monitoring
dilakukan secara berkala sesuai dengan kebutuhan
Bank. Committee meetings that are conducted periodically
based on the Bank’s needs.
- 159 -
Page 611
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
4. Risiko operasional (lanjutan) 4. Operational risk (continued)
Bank telah melakukan pengukuran risiko operasional The Bank has measured operational risk during the
selama tahun berjalan dengan menggunakan metode current year using the Basic Indicator Approach
Basic Indicator Approach (BIA) dengan berpedoman (BIA) method with reference to the Financial
kepada Peraturan Otoritas Jasa Keuangan Nomor Services Authority Regulation Number
11/PJOK.03/2016 tentang Kewajiban Penyediaan 11/PJOK.03/2016 concerning Capital Adequacy
Modal Bank Umum dan Surat Edaran Bank Indonesia Requirements for Commercial Banks and Bank
No. 6/SEOJK.03/2020 tentang Perhitungan Aset Indonesia Circular Letter No. 6/SEOJK.03/2020
Tertimbang Menurut Risiko (ATMR) untuk Risiko concerning Calculation of Risk-Weighted Assets
Operasional dengan menggunakan Standar bagi Bank (RWA) for Operational Risk using Standards for
Umum. Commercial Banks.
Selain kebijakan dan metode tersebut di atas, Bank In addition to policies and methods above, the Bank
juga telah menerapkan upaya yang terus menerus has also implemented an ongoing effort to build a
dikembangkan untuk membangun lingkungan budaya cultural environment that support the
risiko yang mendukung pelaksanaan manajemen implementation of operational risk management.
risiko operasional. Hal tersebut dilakukan melalui This is done through the strengthening of the three
penguatan pada tiga lini pertahanan (three lines of lines of defense such as empower the business unit
defense) yaitu pemberdayaan unit bisnis sebagai lini as a first line of defense, the establishment of
pertahanan pertama, pembentukan fungsi manajemen operational risk management function as a second
risiko operasional sebagai lini pertahanan kedua dan line of defense and coordination with Internal Audit
koordinasi kerja dengan Internal Audit sebagai lini as a third line of defense.
pertahanan ketiga.
5. Risiko reputasi 5. Reputation risk
Risiko reputasi adalah risiko akibat menurunnya Reputation risk is the risk related to the decreasing
tingkat kepercayaan pemangku kepentingan level of stakeholders’ confidence arising from the
(stakeholder) yang bersumber dari persepsi negatif negative perception on the Bank.
terhadap Bank.
Kegagalan Bank dalam menjaga reputasinya di mata The Bank’s failure in proctecting its reputation in
masyarakat dapat menimbulkan pandangan maupun the public’s perception may result in negative view
persepsi negatif masyarakat terhadap Bank. Apabila as well as perception by the public towards the
risiko ini dihadapi oleh Bank, maka dalam waktu Bank. If the Bank faces this risk then in the short
singkat dapat terjadi penurunan atau hilangnya run, the Bank may lose the customer’s trust that will
kepercayaan nasabah terhadap Bank yang pada ultimately result in a negative impact to the Bank’s
akhirnya akan memberikan dampak negatif terhadap income and volume of activities.
pendapatan usaha dan volume aktivitas Bank.
Corporate Secretary Bank setiap hari melakukan The Bank’s Corporate Secretary monitors the news
monitoring terhadap pemberitaan media untuk media on a daily basis for any negative publicity or
memantau publikasi negatif atau keluhan nasabah customer complaints that appeared in the media.
yang muncul di media. Sedangkan monitoring secara While monitoring the Bank’s wide customer
Bank wide atas keluhan nasabah yang disampaikan complaints submitted directly to the Bank is
langsung ke Bank dilakukan oleh SubDit Service conducted by SubDit Service Quality to be
Quality untuk kemudian ditindaklanjuti followed-up through the related branch in
penyelesaiannya melalui cabang terkait sesuai accordance with the relevant regulations. For
ketentuan yang berlaku. Untuk pemberitaan negatif negative reporting and customer complaints that
dan keluhan nasabah yang muncul di media appear in the media would be clarified and
selanjutnya dibuatkan klarifikasi dan tanggapan sesuai responded in accordance with the best effort taken
dengan langkah terbaik yang ditempuh Bank. by the Bank.
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Page 612
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
5. Risiko reputasi (lanjutan) 5. Reputation risk (continued)
Upaya mitigasi risiko reputasi juga dilakukan saat Efforts to mitigate reputational risk is also done
Bank meluncurkan produk/layanan/program baru when the Bank launched new products/ services/
dengan menganalisis risiko reputasi yang mungkin program by analyzing reputational risks that may
timbul dan strategi mengantisipasi risiko tersebut. arise and how to anticipate risk. Similarly for the
Demikian pula, untuk informasi yang material atau material or important information to be known by
yang penting untuk diketahui oleh nasabah, the customer, Corporate Secretary also prepared a
Corporate Secretary juga menyiapkan panduan guide to the frontliner and spokespersons for them
untuk para frontliner dan spokespersons agar to explain the information correctly and
mereka bisa menjelaskan informasi tersebut secara proportional to its customers.
benar dan proporsional kepada nasabah Bank.
6. Risiko hukum 6. Legal risk
Risiko hukum adalah risiko akibat tuntutan hukum Legal risk is the risk related to legal claims and/or
dan/atau kelemahan aspek yuridis. Kelemahan weakness in the legal aspect. Such weakness in
aspek yuridis tersebut antara lain disebabkan adanya legal aspect is caused, among others, by the lack of
ketiadaan peraturan perundang-undangan yang the supporting legislation or weakness of the
mendukung atau kelemahan perikatan seperti tidak contracts such as incomplete requirements for a
dipenuhinya syarat sahnya kontrak dan pengikatan valid contract and imperfect document contract.
dokumen yang tidak sempurna.
Sebagai sebuah perusahaan yang berdiri dalam As a company that established under the
yuridiksi hukum Indonesia, Bank harus selalu jurisdiction of the laws of Indonesia, the Bank shall
tunduk terhadap segala peraturan hukum yang always be subject to all regulations issued by Bank
dikeluarkan oleh Bank Indonesia dan Otoritas Jasa Indonesia and Financial Services Authority as the
Keuangan selaku regulator industri perbankan di regulator of the banking industry in Indonesia and
Indonesia dan instansi berwenang lainnya terkait others authorities related to the Bank. In addition,
dengan Bank. Selain itu, Bank juga harus mengikuti the Bank also must apply any rules and laws
segala bentuk peraturan perundangan yang berlaku applicable in society that relevant either directly or
di masyarakat baik yang terkait secara langsung indirectly to the business activities of the Bank.
maupun tidak langsung dengan kegiatan usaha Incompliance to the law and regulation may result
Bank. Kegagalan Bank dalam mengikuti peraturan in lawsuits that will be addressed to the Bank.
hukum yang berlaku dapat mengakibatkan pada
timbulnya tuntutan hukum yang akan ditujukan
kepada Bank.
Apabila tuntutan-tuntutan hukum yang diajukan When lawsuits that are filed to the Bank have
kepada Bank memiliki nilai yang material, maka hal material impact, then they can provide a significant
tersebut dapat memberikan dampak secara langsung affect on the financial performance of the Bank.
terhadap kinerja keuangan Bank.
Untuk memitigasi risiko hukum yang mungkin To mitigate the legal risks that may arise from
timbul akibat tuntutan hukum atau kelemahan aspek lawsuits or juridical weakness, the Bank has the
yuridis, Bank memiliki Biro Hukum. Biro tersebut General Legal Division. This Division has roles
memiliki peranan antara lain: among others:
1) melakukan analisa hukum atas produk dan/atau 1) performing legal analysis on the new products
aktivitas baru serta membuat standar dokumen and/or activities as well as create a standard
hukum yang terkait dengan produk dan/atau legal documents related to the products and
aktivitas tersebut; activities;
2) memberikan analisis/advis hukum kepada 2) providing analysis/legal advice to all
seluruh pegawai pada setiap jenjang organisasi; employees at every level of the organization;
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Page 613
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
6. Risiko hukum (lanjutan) 6. Legal risk (continued)
Untuk memitigasi risiko hukum yang mungkin To mitigate the legal risks that may arise from
timbul akibat tuntutan hukum atau kelemahan aspek lawsuits or juridical weakness, the Bank has the
yuridis, Bank memiliki Biro Hukum. Biro tersebut General Legal Division. This Division has roles
memiliki peranan antara lain: (lanjutan) among others: (continued)
3) memberikan advis atas eksposur hukum akibat 3) providing advice on the legal exposure due to
perubahan ketentuan atau peraturan; changes in rule or regulation;
4) memeriksa segala perjanjian yang akan dibuat 4) checking any agreements that will be made
antara Bank dengan pihak ketiga; between the Bank and third parties;
5) melakukan pemeriksaan berkala atas perjanjian 5) performing periodic inspections on the agreement
yang telah dibuat; dan that has been made; and
6) memantau risiko hukum yang ada di seluruh 6) monitoring the legal risks in the overall Bank's
cabang dan unit kerja Bank. branches.
Dengan adanya biro tersebut, maka Bank memiliki Through this division, the Bank has legal policies and
kebijakan hukum dan standar dokumen hukum baku standard legal documents related to the product or
yang terkait dengan produk atau fasilitas perbankan banking facilities offered by the Bank to public, where
yang ditawarkan oleh Bank kepada masyarakat, such legal policy and standard documents are created
dimana kebijakan hukum dan standar dokumen with reference to the provisions of applicable Laws
hukum dimaksud dibuat dengan mengacu kepada and considering the aspects jurisdiction interest of
ketentuan peraturan perundangan yang berlaku the Bank. In addition, the Bank’s Legal Division has
serta memperhatikan kepentingan aspek yuridis dari the litigation function by handling all legal issues
Bank. Selain itu, Biro Hukum Bank juga memiliki related to litigation in order to minimize legal risks
fungsi litigasi yang salah satu tugasnya adalah that may arise.
menangani setiap permasalahan hukum yang terkait
dengan litigasi agar risiko hukum yang mungkin
timbul dapat diminimalisasi.
Pengelolaan risiko hukum dilakukan dengan The legal risk is also conducted by monitoring the
memantau perkembangan kasus-kasus hukum yang development of legal cases and take ‘lessons learnt’
terjadi dan mengambil lesson learnt dari kasus- principle from those cases. The management of legal
kasus tersebut. Penanganan kasus hukum yang cases conducted by the Bank at all time calculating
dilakukan pada Bank senantiasa memperhitungkan potential loss, either through settlement or court. The
potensi kerugian baik atas penyelesaian kasus secara Bank also pays special attention to legal cases which
musyawarah mufakat/damai ataupun melalui jalur potentially may create significant loss to the Bank.
pengadilan. Bank juga memberikan perhatian
khusus atas kasus hukum yang berpotensi
menimbulkan kerugian secara signifikan.
7. Risiko kepatuhan 7. Compliance risk
Risiko kepatuhan merupakan risiko akibat Bank Compliance risk is the risk resulting from the failure
tidak mematuhi dan/atau tidak melaksanakan of the Bank in fulfilling and/or implementing the
peraturan perundang-undangan dan ketentuan yang prevailing laws and regulations.
berlaku.
Dalam menjalankan kegiatan usaha pada industri In engaging in the banking industry services, the
perbankan, Bank diwajibkan untuk selalu tunduk Bank is required to always comply with the banking
terhadap peraturan perbankan yang diterbitkan baik regulations issued by Bank Indonesia, Financial
oleh Bank Indonesia, Otoritas Jasa Keuangan Service Auhority and the Government. In addition,
maupun Pemerintah. Selain itu, Bank juga wajib the Bank is also required to comply with several other
tunduk kepada beberapa ketentuan lainnya seperti: rules such as; regulation on Deposit Guarantee
peraturan yang mengatur Penjaminan Simpanan, Program, Limited Liability Company, Taxation and
Perseroan Terbatas, Perpajakan dan peraturan di Capital Market regulations (Financial Services
bidang pasar modal (Otoritas Jasa Keuangan dan Authority and Stock Exchange).
Bursa Efek).
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Page 614
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
7. Risiko kepatuhan (lanjutan) 7. Compliance risk (continued)
Pada umumnya, risiko kepatuhan melekat pada In general, the compliance risk is embedded in the
sebuah perseroan terbatas yang terkait erat pada limited liability company which is related to the
peraturan perundang-undangan dan ketentuan lain prevailing laws and regulations and other
yang berlaku, yang mengatur kewajiban Bank regulations, which regulate the Bank’s
sebagai sebuah lembaga perbankan, seperti: risiko responsibility as a banking institution, such as:
kredit terkait dengan ketentuan Kewajiban credit risk related to Capital Adequacy Ratio
Penyediaan Modal Minimum (KPMM); Kualitas (CAR) regulations; Earning Assets Quality;
Aktiva Produktif; Pembentukan Cadangan Allowance for Impairment Losses (CKPN); Legal
Kerugian Penurunan Nilai (CKPN); Batas Lending Limit (LLL); Good Corporate
Maksimum Pemberian Kredit (BMPK); Governance (GCG); and other risks related to
penerapan tata kelola yang baik (GCG); dan risiko certain regulations. The inability of the Bank to
lain yang terkait dengan ketentuan tertentu. follow and comply with all laws and regulations
Ketidakmampuan Bank untuk mengikuti dan related to the Bank’s business activities may
mematuhi seluruh peraturan perundangan yang affect the continuity of the Bank.
terkait dengan kegiatan usaha Bank dapat
berdampak buruk terhadap kelangsungan usaha
Bank.
Bank melakukan identifikasi dan pengelolaan The Bank identifies and manages compliance risk
risiko kepatuhan sejak awal dengan memberikan early by providing assistance to the business units
advis kepada unit bisnis dan unit operasional and operational units in developing new products
dalam hal pengembangan produk dan/atau and/or activities and actively performs an
aktivitas baru dan secara aktif melakukan assessment of Internal Guidelines and
penilaian terhadap kebijakan Pedoman dan Procedures owned by the Bank to ensure that all
Prosedur Internal yang dimiliki oleh Bank untuk external regulations have been applied properly
memastikan bahwa seluruh peraturan eksternal in such manner and subsequently adhered to in
telah diakomodasi sedemikian rupa dan practice.
selanjutnya untuk dipatuhi dalam pelaksanaannya.
Bank memantau perkembangan eksposur risiko The Bank monitors compliance risk exposure
kepatuhan setiap bulan dan menyampaikannya progress monthly and submits it to the Boards of
kepada Dewan Komisaris dan Direksi melalui Commissioners and Directors through the Bank’s
Laporan Profil Risiko Bank. Bank juga Risk Profile Report. The Bank also sets a risk
menetapkan strategi mitigasi risiko atas setiap mitigation strategy for each event of compliance
kejadian risiko kepatuhan yang perlu mendapat risks that need special attention.
perhatian khusus.
Selanjutnya, Bank memiliki perangkat media Furthermore, the Bank has the tools of online
online untuk menyampaikan sosialisasi semua media to socialize all the rules applied to all
peraturan yang berlaku kepada seluruh jajaran levels in the Bank, hence each related unit can
Bank, sehingga setiap unit kerja terkait dapat carry out its duties and responsibilities in
melaksanakan tugas dan tanggungjawabnya accordance to the Bank’s regulations.
sesuai dengan peraturan Bank.
8. Risiko stratejik 8. Strategic risk
Risiko stratejik adalah risiko akibat ketidaktepatan Strategic risk is the risk due to inappropriateness
dalam pengambilan dan/atau pelaksanaan suatu in the decision and/or execution of a strategic
keputusan stratejik serta kegagalan dalam decision and failure to anticipate changes in the
mengantisipasi perubahan lingkungan bisnis. business environment.
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Page 615
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO (lanjutan) 43. RISK MANAGEMENT (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
8. Risiko stratejik (lanjutan) 8. Strategic risk (continued)
Ketidakmampuan Bank dalam melakukan Inability of the Bank to undertake the preparation
penyusunan strategi yang tepat dapat of a proper strategy may result in the failure of
menimbulkan kegagalan bisnis Bank di masa yang the Bank’s business in the future.
akan datang.
Bank melakukan identifikasi dan kuantifikasi The Bank identifies and quantifies strategic risk
risiko stratejik sejak awal penyusunan rencana from the beginning of business plan preparation
bisnis Bank dengan berpedoman pada visi, misi, based on its vision, mission, strategy and
strategi dan kemampuan Bank. capability.
Bank mengelola risiko stratejik melalui proses The Bank manages strategic risk through the
pertimbangan dan pengambilan keputusan secara process of considerations and collective decision-
kolektif dan komprehensif di lingkungan Komite making and comprehensive in the Management
Manajemen untuk disampaikan ke Direksi, yang Committee to be submitted to the Directors, that
turut mempengaruhi dan berdampak pada influence and impact the business steps to be
langkah-langkah bisnis yang akan diambil dalam taken in the policy framework and direction that
kerangka kebijakan dan arah yang telah has been set.
ditetapkan.
Selanjutnya, Bank memantau perkembangan Furthermore, the Bank monitors the development
eksposur risiko stratejik setiap bulan dan of strategic risk exposure monthly and submits it
menyampaikan kepada Dewan Komisaris dan to the Boards of Commissioners and Directors
Direksi melalui Laporan Profil Risiko Bank. through the Bank’s Risk Profile Report. On the
Terhadap kejadian risiko stratejik yang perlu event of strategic risk that need special attention,
mendapat perhatian khusus, telah ditetapkan the Bank has set up the related risk mitigation
strategi mitigasi risikonya oleh Bank. strategy.
44. NILAI WAJAR INSTRUMEN KEUANGAN 44. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel di bawah ini menyajikan perbandingan antara nilai The tables below summarize the comparison between the
tercatat dan nilai wajar dari semua aset dan liabilitas carrying amounts and fair values of all financial assets and
keuangan disajikan per kategori dari instrumen keuangan. liabilities presented per category of financial instruments.
Nilai wajar yang diungkapkan adalah berdasarkan informasi The fair values disclosed are based on relevant information
relevan yang tersedia pada tanggal 31 Desember 2023 dan available as of December 31, 2023 and 2022, and not updated
2022, dan tidak diperbaharui untuk mencerminkan perubahan to reflect changes in market conditions which have occurred
dalam kondisi pasar yang telah terjadi setelah tanggal ini. after this date.
2023
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Aset keuangan: Financial assets:
Kas 369.134 369.134 Cash
Giro pada Bank Indonesia 2.658.276 2.658.276 Current accounts with Bank Indonesia
Giro pada bank lain – bersih 338.297 338.297 Current accounts with other banks – net
Penempatan pada Bank Indonesia dan 711.075 711.075 Placements with Bank Indonesia and other
bank lain- bersih banks – net
Efek-efek – neto 5.919.277 5.919.277 Marketable securities – net
Efek-efek yang dibeli dengan janji dijual 125.469 125.469 Securities purchased under agreement to
kembali resell
Tagihan derivatif 35 35 Derivative receivables
Pendapatan bunga yang masih akan 326.422 326.422 Accrued interest receivables
diterima
Kredit yang diberikan – bersih 11.636.733 11.636.733 Loans – net
Tagihan akseptasi 131.362 131.362 Acceptance receivables
Penyertaan saham 6 6 Investment inshares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan tagihan 38.332 38.332 Guarantee deposits and receivables
Jumlah aset keuangan 22.254.418 22.254.418 Total financial assets
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
44. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 44. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
Tabel di bawah ini menyajikan perbandingan antara nilai The tables below summarize the comparison between the
tercatat dan nilai wajar dari semua aset dan liabilitas carrying amounts and fair values of all financial assets and
keuangan disajikan per kategori dari instrumen keuangan. liabilities presented per category of financial instruments.
Nilai wajar yang diungkapkan adalah berdasarkan informasi The fair values disclosed are based on relevant information
relevan yang tersedia pada tanggal 31 Desember 2023 dan available as of December 31, 2023 and 2022, and not updated
2022, dan tidak diperbaharui untuk mencerminkan perubahan to reflect changes in market conditions which have occurred
dalam kondisi pasar yang telah terjadi setelah tanggal ini. after this date. (continued)
(lanjutan)
2023
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Liabilitas keuangan: Financial liabilities:
Liabilitas segera 95.711 95.711 Obligations due immediately
Simpanan nasabah 20.631.701 20.631.701 Deposits from customers
Simpanan dari bank lain 336.958 336.958 Deposits from other banks
Liabilitas derivatif 1.057 1.057 Derivative payables
Liabilitas akseptasi 131.863 131.863 Acceptance payables
Bunga masih harus dibayar 26.693 26.693 Accrued interest payables
Liabilitas lain-lain 378.007 378.007 Other liabilities
Pinjaman subordinasi 200.000 200.000 Subordinated loan
Jumlah liabilitas keuangan 21.801.990 21.801.990 Total financial liabilities
2022
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Aset keuangan: Financial assets:
Kas 290.754 290.754 Cash
Giro pada Bank Indonesia 2.937.933 2.937.933 Current accounts with Bank Indonesia
Giro pada bank lain – bersih 375.060 375.060 Current accounts with other banks – net
Penempatan pada Bank Indonesia dan 1.378.005 1.378.005 Placements with Bank Indonesia and other
bank lain- bersih banks – net
Efek-efek – neto 4.045.146 4.045.146 Marketable securities – net
Efek-efek yang dibeli dengan janji dijual 1.678.795 1.678.795 Securities purchased under agreement to
kembali resell
Tagihan derivatif 143 143 Derivative receivables
Pendapatan bunga yang masih akan 365.947 365.947 Accrued interest receivables
diterima
Kredit yang diberikan – bersih 9.705.183 9.705.183 Loans – net
Tagihan akseptasi 276.735 276.735 Acceptance receivables
Penyertaan saham 6 6 Investment inshares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan tagihan 54.091 54.091 Guarantee deposits and receivables
Jumlah aset keuangan 21.107.798 21.107.798 Total financial assets
2022
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Liabilitas keuangan: Financial liabilities:
Liabilitas segera 87.094 87.094 Obligations due immediately
Simpanan nasabah 20.325.078 20.325.078 Deposits from customers
Simpanan dari bank lain 18.641 18.641 Deposits from other banks
Liabilitas derivatif 33 33 Derivative payables
Liabilitas akseptasi 277.445 277.445 Acceptance payables
Bunga masih harus dibayar 18.438 18.438 Accrued interest payables
Liabilitas lain-lain 371.658 371.658 Other liabilities
Pinjaman subordinasi 200.000 200.000 Subordinated loan
Jumlah liabilitas keuangan 21.298.387 21.298.387 Total financial liabilities
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
44. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 44. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
a. Giro pada Bank Indonesia, giro pada bank lain dan a. Current accounts with Bank Indonesia and other banks,
pendapatan bunga yang masih akan diterima dan aset accrued interest receivables and other assets.
lain-lain.
Nilai tercatat dari giro pada Bank Indonesia dan bank The carrying amount of floating rate current accounts
lain dengan suku bunga mengambang adalah perkiraan with other banks and Bank Indonesia is a reasonable
yang layak atas nilai wajar. approximation of fair value.
Estimasi nilai wajar terhadap pendapatan bunga yang The estimated fair value of accrued interest income is
masih akan diterima ditetapkan berdasarkan diskonto based on discounted cash flows using prevailing money
arus kas dengan menggunakan suku bunga pasar uang market interest rates for debts with similar credit risk and
yang berlaku untuk utang dengan risiko kredit dan sisa remaining maturity. Since the maturity is less than 1
jatuh tempo yang serupa. Karena sisa jatuh tempo di (one) year, the carrying amount of accrued interest
bawah 1 (satu) tahun sehingga nilai tercatat dari income is a reasonable approximation of fair value.
pendapatan bunga yang masih akan diterima adalah
perkiraan yang layak atas nilai wajar.
Nilai wajar setoran jaminan diasumsikan sama dengan The fair value of security deposits are assumed to be the
nilai terutangnya karena tidak mempunyai persyaratan same as their original principal amounts because they
pembayaran yang pasti walaupun tidak diharapkan have no fixed repayment terms although they are not
untuk dikembalikan dalam jangka waktu 12 (dua belas) expected to be settled within 12 (twelve) months after the
bulan setelah periode pelaporan. reporting period.
b. Penempatan pada Bank Indonesia dan bank lain b. Placements with Bank Indonesia and other banks
Nilai tercatat dari penempatan dan simpanan overnight The carrying amount of floating rate placements and
dengan suku bunga mengambang adalah perkiraan yang overnight deposits is a reasonable approximation of fair
layak atas nilai wajar. value.
Estimasi nilai wajar terhadap penempatan dengan suku The estimated fair value of fixed interest bearing deposits
bunga tetap ditetapkan berdasarkan diskonto arus kas is based on discounted cash flows using prevailing money
dengan menggunakan suku bunga pasar uang yang market interest rates for debts with similar credit risk and
berlaku untuk utang dengan risiko kredit dan sisa jatuh remaining maturity. Since the maturity is below 1 (one)
tempo yang serupa. Karena sisa jatuh tempo di bawah 1 year, the carrying amount of fixed interest bearing
(satu) tahun, sehingga nilai tercatat dari penempatan deposits is a reasonable approximation of fair value.
dengan suku bunga tetap adalah perkiraan yang layak
atas nilai wajar.
c. Efek-efek c. Marketable securities
Nilai wajar untuk efek ditetapkan berdasarkan harga The fair value for marketable securities is based on
pasar atau harga kuotasi perantara (broker)/pedagang market prices or broker/dealer price quotations.
efek (dealer).
d. Kredit yang diberikan d. Loans
Portofolio kredit Bank secara umum terdiri dari kredit Generally, the Bank’s loan portfolio consists of loans
yang diberikan dengan suku bunga mengambang dan with variable interest rate and short-term loans with
kredit yang diberikan dengan jangka pendek dengan fixed interest rate. Loans are stated at amortized cost.
suku bunga tetap. Kredit yang diberikan dinyatakan The estimated fair value of loans represents the
berdasarkan amortized cost. Nilai wajar dari kredit yang discounted amount of estimated future cash flows
diberikan menunjukkan nilai diskon dari perkiraan arus expected to be received by the Bank using the current
kas masa depan yang diharapkan akan diterima oleh market rates.
Bank dengan menggunakan suku bunga pasar saat ini.
Nilai tercatat dari kredit yang diberikan dengan suku The carrying amounts of variable rate loans and short-
bunga mengambang dan nilai tercatat atas kredit jangka term fixed rate loans are the reasonable approximation
pendek dengan suku bunga tetap adalah perkiraan yang of their fair values.
layak atas nilai wajar.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
44. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 44. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
e. Instrumen derivatif e. Derivative instruments
Nilai wajar atas instrumen derivatif yang dinilai The fair values of derivative instruments valued by
menggunakan teknik penilaian dengan menggunakan valuation techniques using components which can be
komponen yang dapat diamati di pasar terutama adalah observed in the market, primarily are interest rate
swap suku bunga, swap mata uang dan kontrak swaps, currency swaps and currency exchange
pertukaran mata uang. Teknik penilaian yang paling contracts. Most widely used valuation techniques
banyak digunakan meliputi model penilaian forward include forward and swap valuation models which use
dan swap yang menggunakan perhitungan nilai kini. the present value calculation. The models incorporate
Model tersebut menggabungkan berbagai komponen various components which include the credit quality of
yang meliputi kualitas kredit dari counterparty, nilai the counterparty, spot value and future contracts and
spot dan kontrak berjangka serta kurva tingkat suku interest rate curve.
bunga.
f. Liabilitas segera, simpanan nasabah, simpanan dari f. Obligations due immediately, deposits from customers,
bank lain, bunga masih harus dibayar dan liabilitas lain- deposits from other banks, accrued interest expenses
lain. and other liabilities.
Estimasi nilai wajar simpanan tanpa jatuh tempo, The estimated fair value of deposits with no stated
termasuk simpanan tanpa bunga, adalah sebesar jumlah maturity, which includes non-interest bearing deposits,
terutang ketika utang tersebut dibayarkan. is the amount repayable on demand.
Estimasi nilai wajar terhadap simpanan dengan tingkat The estimated fair value of fixed interest-bearing
suku bunga tetap, bunga masih harus dibayar dan deposits, accrued interest expenses and other
liabilitas lain-lain yang tidak memiliki kuotasi di pasar liabilitiesnot quoted in an active market is based on
aktif ditetapkan berdasarkan diskonto arus kas dengan discounted cash flows using interest rates for new debts
menggunakan suku bunga utang baru dengan sisa jatuh with similar remaining maturity. Since the maturity is
tempo yang serupa. Karena sisa jatuh tempo di bawah 1 below 1 (one) year, the carrying amount of deposits
(satu) tahun sehingga nilai tercatat dari simpanan from customers, deposits from other banks and other
nasabah, simpanan dari bank lain, bunga masih harus liabilities is a reasonable approximation of fair value.
dibayar dan liabilitas lain-lain adalah perkiraan yang
layak atas nilai wajar.
g. Pinjaman subordinasi g. Subordinated loan
Nilai wajar dari pinjaman subordinasi dihitung The fair value of subordinated loan is calculated using
menggunakan arus kas yang didiskonto berdasarkan discounted cash flows using market rate.
suku bunga pasar.
Tabel di bawah ini menunjukkan instrumen keuangan yang The tables below show the financial instruments measured at
diukur pada nilai wajar yang dikelompokkan berdasarkan fair value Banked according to the fair value hierarchy:
hirarki nilai wajar:
2023
Nilai wajar/ Fair value
Nilai Tercatat/ Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying Value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Efek-efek : Marketable securities
Rupiah Rupiah
- Biaya perolehan diamortisasi 4.293.003 4.293.003 - - Amortized cost -
- Nilai wajar melalui 1.088.725 1.088.725 - - Fair value through other -
komprehensif lain comprehensive income
- Nilai wajar melalui laba rugi 307.164 307.164 - - Fair value through -
profit or loss
Mata Uang Asing Foreign Currency
- Biaya perolehan diamortisasi 77.914 77.914 - - Amortized cost -
- Nilai wajar melalui 153.153 153.153 - - Fair value through other -
komprehensif lain comprehensive income
Kredit yang diberikan 12.147.369 - - 12.147.369 Loans
Jumlah 18.067.328 5.919.959 - 12.147.369 Total
Liabilitas keuangan Financial liabilities
Nilai wajar melalui laba rugi: Fair value through profit or loss:
- Liabilitas derivatif 1.057 - - 1.057 Derivatives payable -
- Pinjaman subordinasi 200.000 - - 200.000 Subordinated loan -
Jumlah 201.057 - - 201.057 Total
- 167 -
Page 619
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
44. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 44. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
Tabel di bawah ini menunjukkan instrumen keuangan yang The tables below show the financial instruments measured at
diukur pada nilai wajar yang dikelompokkan berdasarkan fair value Banked according to the fair value hierarchy:
hirarki nilai wajar: (lanjutan) (continued)
2022
Nilai wajar/ Fair value
Nilai Tercatat/ Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying Value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Efek-efek : Marketable securities
- Biaya perolehan diamortisasi 3.083.612 3.083.612 - - Amortized cost -
- Nilai wajar melalui Fair value through other -
962.082 962.082 - -
komprehensif lain comprehensive income
Kredit yang diberikan 10.229.770 - - 10.229.770 Loans
Jumlah 14.275.464 4.045.694 - 10.229.770 Total
Liabilitas keuangan Financial liabilities
Nilai wajar melalui laba rugi: Fair value through profit or loss:
- Liabilitas derivatif 33 - - 33 Derivatives payable -
- Pinjaman subordinasi 200.000 - - 200.000 Subordinated loan -
Jumlah 200.033 - - 200.033 Total
45. MANAJEMEN MODAL 45. CAPITAL MANAGEMENT
Tujuan manajemen permodalan Bank adalah untuk The Bank’s capital management objectives is to maintain a
mempertahankan posisi modal yang kuat untuk mendukung strong capital position to support business growth and to
pertumbuhan bisnis dan mempertahankan investor, deposan, sustain investors, depositors, and market confidence, to ensure
dan kepercayaan pasar, memastikan struktur permodalan yang the efficiency of the capital structure and meet the capital
efisiensi dan memenuhi ketentuan permodalan yang ditetapkan requirements set by regulators. In managing its capital, the
oleh regulator. Dalam pengelolaan permodalan, Bank Bank considers factors such as providing optimal capital rate
mempertimbangkan faktor-faktor seperti pengembalian modal of return to shareholders and safety provided by a sound capital
yang optimal pada pemegang saham dan keamanan yang position.
diberikan oleh posisi modal yang sehat.
Bank menyusun Rencana Permodalan berdasarkan penilaian The Bank undertakes Capital Planning based on assessment
dan penelaahan atas kebutuhan kecukupan permodalan yang and review of the capital situation in terms of the legal capital
dipersyaratkan dan mengkombinasikannya dengan tinjauan adequacy requirement, combined with assessment of economic
perkembangan ekonomi terkini dan hasil dari metode stress test. outlooks and stress test result. The Bank will continue to link
Bank senantiasa akan menghubungkan tujuan keuangan dan financial and capital adequacy goals to risk appetite through
kecukupan modal terhadap risiko melalui proses perencanaan the capital planning process and stress testing method as well
modal dan stress test, begitu pula dengan usaha yang didasarkan as assess the businesses based on the Bank’s capital and
pada permodalan dan persyaratan likuiditas Bank. liquidity requirements.
Kebutuhan permodalan Bank juga direncanakan dan The capital adequacy of the Bank are also discussed and
didiskusikan secara rutin yang didukung dengan data analisis. managed on a routine basis supported by data analysis.
Rencana Permodalan disusun oleh Direksi sebagai bagian dan Capital requirement is prepared by Board of Directors as part
Rencana Bisnis Bank dan disetujui oleh Dewan Komisaris. of Bank’s business plan and is approved by the Board of
Perencanaan ini diharapkan akan memastikan tersedianya modal Commissioners. This requirement to ensure minimum capital
yang cukup dan terciptanya struktur permodalan yang optimal. and an optimum of capital structure.
Kewajiban Penyediaan Modal Minimum (KPMM) pada tanggal The Minimum Capital Adequacy Requirement (KPMM) on
31 Desember 2023 dan 2022 dihitung berdasarkan Peraturan December 31, 2023 and 2022 is calculated based on the
Otoritas Jasa Keuangan (POJK) Financial Services Authority Regulation (POJK)
No. 34/POJK.03/2016 tanggal 26 September 2016 tentang No. 34/POJK.03/2016 dated September 26, 2016 concerning
Kewajiban Penyediaan Modal Minimum Bank Umum, dimana Minimum Capital Adequacy Requirements for Commercial
modal untuk risiko kredit terdiri dari modal inti (Modal Inti Banks, where capital for credit risk consist of core capital (Main
Utama/ Common Equity Tier 1 - CET 1 dan Modal Inti Core Capital/Common Equity Tier -CET 1 and Additional Core
Tambahan/Additional Tier 1 - AT 1) dan modal pelengkap. Capital/Additional Tier 1 – AT 1) and supplementary capital.
- 168 -
Page 620
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. MANAJEMEN MODAL (lanjutan) 45. CAPITAL MANAGEMENT (continued)
Aset Tertimbang Menurut Risiko (ATMR) dihitung berdasarkan Risk-Weighted Assets (RWA) is calculated based on the
persyaratan yang telah ditentukan yang mencerminkan berbagai requirements determined which reflect varying degrees of risk
tingkatan risiko yang terkait dengan aset dan eksposur yang associated with the assets and exposures that are not reflected
tidak tercermin dalam laporan posisi keuangan. Berdasarkan in the statement of financial position. Based on OJK
peraturan OJK, Bank diharuskan untuk mempertimbangkan regulations, the Bank is required to consider the credit risk,
risiko kredit, risiko pasar dan risiko operasional dalam market risk and operational risk in measuring RWA.
mengukur ATMR.
Manajemen menggunakan rasio permodalan yang diwajibkan Management uses capital ratio required by the regulator to
oleh regulator untuk memantau permodalan Bank. Pendekatan monitor the Bank's capital. OJK approach to measurement is
OJK untuk pengukuran ini terutama didasarkan pada based primarily on monitoring the relationship between the risk
pemantauan hubungan antara profil risiko Bank dengan profile of the Bank by the adequacy of capital. Banks are
ketersediaan modal. Bank wajib menyediakan modal minimum required to provide the appropriate minimum capital risk
sesuai profil risiko. profile.
Penyediaan modal minimum sebagaimana dimaksud ditetapkan The capital adequacy minimum referred defined as follows:
sebagai berikut:
a) 8% dari ATMR untuk bank dengan profil risiko peringkat 1 a) 8% of RSA for banks with a risk profile rating of 1
b) 9% sampai dengan kurang dari 10% dari ATMR untuk bank b) 9% to less than 10% of RSA for banks with a risk profile
dengan profil risiko peringkat 2 rating of 2
c) 10% sampai dengan kurang dari 11% dari ATMR untuk c) 10% to less than 11% of RSA for banks with a risk profile
bank dengan profil risiko peringkat 3 rating of 3
d) 11% sampai dengan 14% dari ATMR untuk bank dengan d) 11% to less than 14% of RSA for banks with a risk profile
profil risiko peringkat 4 atau peringkat 5 rating of 4 or 5
Bank telah mematuhi semua persyaratan modal yang ditetapkan Bank has complied with all capital requirements set by the
oleh regulator sepanjang periode pelaporan, khususnya regulator during the reporting period, specially with regard to
berkenaan dengan perhitungan KPMM dan ATMR. the calculation of CAR and RWA.
Kewajiban penyediaan modal Bank dengan memperhitungkan The Bank’s capital adequacy ratio with consideration for
risiko kredit, risiko operasional dan risiko pasar pada tanggal 31 credit, operational and market risk as of December 31, 2023
Desember 2023 dan 2022 adalah sebagai berikut: and 2022 are as follows:
2023 2022
Komponen modal Capital component
Modal inti Core capital
Modal inti utama (CET 1) 3.584.721 3.353.245 Common equity tier (CET 1)
Modal inti tambahan (AT 1) - - Additonal tier (AT 1)
Jumlah modal inti 3.584.721 3.353.245 Total core capital
Modal pelengkap 363.711 354.463 Supplementary capital
Jumlah modal (Catatan 40) 3.948.432 3.707.708 Total capital (Note 40)
Aset tertimbang menurut risiko untuk 14.519.135 13.797.985 Risk weighted assets for credit risk
risiko kredit
Aset tertimbang menurut risiko untuk 977.823 1.764.312 Risk weighted assets for operational risk
risiko operasional
Aset tertimbang menurut risiko untuk 321.312 346.212 Risk weighted assets for market risk
risiko pasar
Rasio kewajiban penyediaan modal 25,48% 23,82% Capital adequacy ratio (CAR) with credit and
minimum untuk risiko kredit dan operational risk
risiko operasional
Rasio kewajiban penyediaan modal 24,96% 23,31% Capital adequacy ratio (CAR) with credit,
minimum untuk risiko kredit, risiko operational and market risk
operasional dan risiko pasar
Rasio KPMM CAR ratio
Rasio CET 1 22,66% 21,08% CET 1 ratio
Rasio AT 1 0,00% 0,00% AT 1 ratio
Rasio AT 2 2,30% 2,23% AT 2 ratio
Rasio Total 24,96% 23,31% Total ratio
Rasio minimum tier 1 6,00% 6,00% Tier 1 minimum ratio
Rasio minimum CET 1 4,50% 4,50% CET 1 minimum ratio
KPMM minimum berdasarkan profil 9,39% 9,35% Minimum CAR based risk
risiko profile
- 169 -
Page 621
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
46. RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET 46. EARNING ASSETS RATIO OF TOTAL ASSETS
Tabel berikut menyajikan rasio aset produktif sebelum dikurangi The following table presents the ratio of productive assets
penyisihan kerugian terhadap jumlah aset: before allowance for losses to total assets:
2023 2022
Giro pada Bank Indonesia dan bank lain 11,48% 13,02% Current accounts with
Bank Indonesia and other banks
Penempatan pada Bank Indonesia 2,72% 5,42% Placements with Bank Indonesia
dan bank lain and other banks
Efek-efek 22,68% 15,90% Marketable securities
Kredit yang diberikan 46,54% 38,15% Loans
Penyertaan saham 0,00% 0,00% Investment in shares of stock
Jumlah rasio aset produktif 83,42% 72,49% Total earning assets ratio
47. INFORMASI PENTING LAINNYA 47. OTHER IMPORTANT INFORMATION
2023 2022
Rasio aset tetap terhadap modal 54,70% 56,89% Fixed assets to capital ratio
Rasio kredit yang diberikan terhadap dana 58,88% 50,33% Loan to deposit ratio (LDR)
pihak ketiga (LDR)
Rasio kredit yang tergolong non-performing 0,31% 0,41% Non-performing loans (NPL) to total loans
loans (NPL) terhadap total kredit ratio
Rasio beban operasional terhadap pendapatan 90,11% 96,26% Operating expenses to operating
operasional (BOPO) income ratio
Rasio aset produktif bermasalah terhadap 1,09% 1,55% Non-performing earning assets to
total aset produktif earning assets ratio
Rasio laba setelah pajak terhadap rata-rata 0,60% 0,25% Return on assets (ROA) ratio
aset (ROA)
Rasio laba setelah pajak terhadap rata-rata 4,24% 1,63% Return on equity (ROE) ratio
ekuitas (ROE)
Net Interest Margin (NIM) 5,58% 4,79% Net interest margin (NIM)
- 170 -
Page 622
Names mentioned 186 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Artha Graha Tbk
p.2 ×46
unresolved
org
Internasional Tbk
· Komisaris
p.2
unresolved
org
Financial Services Authority
p.2 ×19
unresolved
org
Artha Graha Internasional Tbk
· Artha Graha Internasional.
p.2
unresolved
org
Bank Artha
p.3 ×9
unresolved
org
Bank Graha Internasional
p.6
unresolved
org
Bank Artha Internasional
p.6 ×2
unresolved
org
PT Inter-Pacific Financial Corporation.
p.8 ×7
unresolved
org
PT Inter-
p.8
unresolved
org
Pacific Financial Corporation
p.8
unresolved
org
Inter-Pacific Bank Tbk.
p.8 ×8
unresolved
org
Bank Permata. Mendapatkan
p.8
unresolved
org
Menteri Keuangan Republik Indonesia
p.8 ×2
unresolved
org
Bank Artha Graha KMK.
p.8
unresolved
org
Minister of Finance
p.8 ×2
unresolved
org
Bank Inter-Pacific Tbk.
p.8 ×16
unresolved
org
Bank Artha Graha Internasional Mobile Banking
p.8
unresolved
org
Bapepam
p.8 ×18
unresolved
org
Bank Indonesia
p.8 ×47
unresolved
org
Pengawas
p.8
unresolved
org
Pengawas Pasar Modal and Lembaga Keuangan
p.8
unresolved
org
PT ABI Komoditi Berjangka
p.9 ×2
unresolved
org
Pengawas Perdagangan Berjangka Komoditi
p.9
unresolved
org
Bank Indonesia. Penyimpan Dana Margin
p.9
unresolved
org
Bank Indonesia. Commodity Futures Trading Regulatory Agency
p.9
unresolved
org
Bank Artha Graha Chronology
p.12
unresolved
person
Organ Pendukung
· Komisaris
p.13
unresolved
org
Bank Corporate Plan Integritas Pelaporan
p.14
unresolved
org
Bank Indonesia Giro
p.18
unresolved
org
Pengawas Pasar Modal
p.27
unresolved
org
Indonesia Stock Exchange
p.27 ×2
unresolved
org
Banten Tbk
p.29
unresolved
org
Bank Devisa
p.30 ×2
unresolved
org
Bank Swasta Tbk.
p.30 ×2
unresolved
org
Private Bank Tbk.
p.30
unresolved
org
Bank Savings Account
p.31 ×2
unresolved
org
Yayasan Buddha Tzu Chi Indonesia
p.33
unresolved
org
Pemerintah Provinsi DKI
p.33
unresolved
org
PT Elang Cakrawala Inti
p.36
unresolved
org
Bank Artha Graha Internasional. The Wholesales Market
p.36
unresolved
org
PT Elang Cakrawala
p.36
unresolved
org
Bank Artha Graha Internasional. SCBD PARK CHRISTMAS MARKET
p.36
unresolved
org
Bank Artha Graha Internasional CSSR Event Bank Artha
p.37
unresolved
org
Bank Artha Graha Internasional Branch Office Pada Perayaan
p.39
unresolved
org
Bank Artha Graha Internasional Kepada MAKODAM XVI Pattimura
p.41
unresolved
org
Pusat Statistik
p.48 ×2
unresolved
person
Regarding HR
· Komisaris
p.51
unresolved
person
Nicolaus Eko Riwayanto
· Komisaris
p.55 ×11
unresolved
person
Riwayanto
· Independent Commissioner
p.55 ×3
unresolved
person
Pesta Uli Sitanggang
· Independent Commissioner
p.55 ×11
unresolved
person
Nicolaus Riwayanto
p.55
unresolved
—
tenure as a member of the Board of Commissioners of Bank
· selama menjabat sebagai anggota Dewan Komisaris Bank
p.55
unresolved
org
Bank Indonesia's
p.60
unresolved
org
Bank Artha TI
p.61
unresolved
org
Bank Liquid Bank
p.68
unresolved
person
Anas
p.69 ×2
unresolved
person
Latief
· Direktur Independen
p.69
unresolved
person
Handoyo
p.69
unresolved
org
Bank. Soedirdja
· Direktur
p.69
unresolved
person
Anas Latief Dharma
p.69
unresolved
person
Mr. Andy Dharma for his contribution and dedication
· Dharma atas kontribusi dan dedikasi yang diberikan selama
p.69 ×11
unresolved
—
during his tenure as a
· menjabat sebagai anggota Direksi Bank Artha Graha
p.69
unresolved
person
Bagijo
p.74 ×4
unresolved
person
Eliza Pondaag
p.74 ×4
unresolved
org
Menteri Kehakiman
p.74
unresolved
org
Menteri Hukum dan Hak Dasar Hukum Pendirian
p.74
unresolved
org
Minister of Justice
p.74
unresolved
org
Minister of Law and Human Rights
p.74 ×2
unresolved
org
PT Cerana Arthaputra
p.74
unresolved
org
PT Arthamulia Sentosajaya
p.74
unresolved
org
PT Pirus Platinum Murni
p.74
unresolved
org
PT Karya Nusantara Permai
p.74
unresolved
org
Bank License
p.74
unresolved
org
Bank Artha Graha Internasional RIWAYAT SINGKAT PERUSAHAAN BRIEF
p.75
unresolved
org
PT Inter-Pacific Financial
p.75
unresolved
org
PT Inter-Pacific Financial Corporation Corporation
p.75
unresolved
org
Minister of Keputusan Menteri Keuangan Republik Indonesia
p.75
unresolved
org
PT Bank Inter-
p.76
unresolved
org
Pacific Tbk
p.76
unresolved
org
Bank Penyimpan Dana Margin.
p.77
unresolved
org
Bank Indonesia Certificate
p.79
unresolved
org
Kementerian Pekerjaan
p.84
unresolved
org
Ministry of Public Works and Public Housing
p.84
unresolved
org
Bank Garansi
p.84
unresolved
—
Independent Sitanggang
· Komisaris Independen
p.90
unresolved
org
PT Danayasa Arthatama
p.92 ×4
unresolved
org
PT Jakarta International
p.92
unresolved
org
PT Jakarta International Hotels
p.92 ×6
unresolved
person
Hotels
· Komisaris Independen
p.92
unresolved
—
She Menjabat
· Komisaris Independen
p.93
unresolved
org
Prasetio Utomo
p.93 ×2
unresolved
org
PT Pionerindo
p.93
unresolved
org
Pionerindo Gourmet Internasional Tbk
p.93 ×2
unresolved
org
Gourmet Internasional Tbk
p.93 ×2
unresolved
org
PT Repex Persada Internasional
p.93
unresolved
org
Development Tbk
p.93 ×4
unresolved
org
PT Danayasa
p.93
unresolved
org
Pangea Arthatama Tbk
p.93 ×2
unresolved
org
PT Pangea Sinergi
p.93
unresolved
person
Anas Latief Bapak Anas Latief
· Direktur
p.94 ×8
unresolved
person
Indrastomo
p.94
unresolved
org
Bank. Bapak Handoyo Soedirdja
· Direktur
p.94
unresolved
org
PT Charoen Pokphand Indonesia Animal Animal Feedmill
p.94
unresolved
org
PT Impex Impex Megah Surabaya
p.94
unresolved
person
She
· Direktur
p.95
unresolved
org
PT Bank ICBC
p.95
unresolved
org
PT Bank ICBC Indonesia
p.95
unresolved
org
PT Putra Kalimantan Group
p.96 ×2
unresolved
org
Bank Niaga
p.97 ×2
unresolved
person
Deputi
· Direktur
p.97 ×2
unresolved
org
Ultra Star Limited
p.98
unresolved
org
Bank Australia
p.98 ×2
unresolved
org
Bell Potter Potter Securities Limited
p.98
unresolved
org
ABN Amro Morgans Limited
p.98 ×2
unresolved
org
Bell Potter Security Limited
p.98 ×2
unresolved
org
PT Kelas Kita Edukasi
p.98
unresolved
org
PT Kelas Kita Edukasi Indonesia Indonesia
p.98
unresolved
org
PT Project One Project One Solution
p.98
unresolved
org
Sertifikasi Manajemen Risiko
p.99
unresolved
org
PT Buanagraha Arthaprima
p.99 ×2
unresolved
org
PT Bukit Lentera Sejahtera
p.99 ×2
unresolved
org
PT Yamaha Music Manufacturing Asia
p.101 ×2
unresolved
person
Deputy Director Operation
· Director
p.102
unresolved
org
PT Harapan Sinar Sejahtera
p.165
unresolved
org
PT Catur Kusuma Abadi Sejahtera
p.165
unresolved
org
PT Gemilang Inti Persada
p.165
unresolved
org
PT Artha Graha Network
p.165
unresolved
org
PT Detik Amita Sakti
p.165
unresolved
org
PT Lava Pratama Indonesia
p.165
unresolved
org
PT Lentera Duasatu Propertindo
p.165
unresolved
org
PT Kharisma Arya Paksi
p.165
unresolved
org
PT Artha Graha General
p.165
unresolved
org
Yayasan Buddha Tzu Chi
p.165
unresolved
org
Bank Artha Graha Internasional. Jenis RUPS
p.196
unresolved
org
Kantor Akuntan Publik Tahun Buku
p.198 ×2
unresolved
person
Andy Kasih
· Direktur Utama
p.198 ×7
unresolved
person
Indra S. Budianto
· Direktur
p.198 ×7
unresolved
person
Andy Dharma Pimpinan
p.198
unresolved
—
Meeting Chairperson
· Pimpinan Rapat
p.198
unresolved
org
PT Raya Saham Registra
p.198 ×2
unresolved
org
Kantor Akuntan Publik Kanaka
p.199 ×2
unresolved
org
Kantor Akuntan Publik Pengganti
p.200
unresolved
person
Indrastomo Bapak Indrastomo Nugroho
· Direktur
p.201 ×12
unresolved
org
Menteri
p.202
unresolved
org
Minister of Law and Human
p.202
unresolved
person
Syahnakri
· President Commissioner
p.202 ×2
unresolved
org
Pusat
p.203
unresolved
org
Menteri Hukum dan Hak Asasi
p.203
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